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"Dalam rangka merealisasi pertumbuhan ekonomi agar meningkatkan daya serap tenaga kerja dan kesejahteraan masyarakat, telah terjadi peningkatan kegiatan industri. Peningkatan kegiatan industri yang mengandalkan energi fosil dalam jangka panjang dapat memicu kontribusi emisi semakin tinggi yang tidak diperhitungan melalui pasar produsen dan konsumen. Perlu upaya pemerintah agar terjadi transformasi pergeseran dari industri tinggi karbon (high carbon industries) ke aktivitas industri ke arah resoruces efficiency dan mendorong penggunaan sumber energi baru terbarukan menuju industri rendah karbon (low carbon industries). Seperti yang terjadi di berbagai Negara, untuk mendorong investasi dan kegiatan di sektor industri rendah karbon, Pemerintah memberikan berbagai insentif pajak. Namun berbagai insentif yang secara fiscal juga merupakan subsidi pemerintah melalui pengorbanan penerimaan pajak tersebut, dirasakan belum cukup efektif. Disertasi ini bertujuan merekonstruksi kebijakan insentif pajak untuk mendorong industri rendah karbon. Analisa hasil penelitian dimaksudkan untuk menggambarkan dan mengevaluasi kondisi kebijakan insentif pajak saat ini, menganalisa faktor-faktor penghambat dan kelemahan instrumen kebijakan insentif pajak serta mengusulkan desain rekonstruksi kebijakan insentif pajak yang dapat dibangun menuju industri rendah karbon di Indonesia. Penelitian ini menggunakan paradigma kronstruktivisme dan menggunakan qualitatif system dynamics. Hasil evaluasi menunjukan insentif pajak masih diberikan secara parsial, tersebar, serta belum terfokus pada upaya penurunan emisi gas rumah kaca (GRK) pada sektor industri sehingga kebijakan insentif pajak dinilai masih belum efektif. Berdasarkan lima kriteria prinsip perpajakan yang ideal menunjukkan bahwa administrasi pelaksanaan pemberian insentif pajak tidak sederhana. Insentif pajak tidak bersifat netral dan tidak menarik industri karena tidak ekonomis. Peraturan pajak yang tidak transparan dan birokrasi pemerintah telah menghambat sehingga implementasinya masih sulit. Hambatan dan kelemahan pemberian insentif pajak yaitu kurangnya koordinasi para implementor kebijakan, pengukuran insentif yang belum optimal, tidak adanya blueprint pengembangan industri, dan kebijakan yang tidak memihak industri dalam negeri dan industri kecil. Desain rekonstruksi kebijakan insentif pajak yang diusulkan harus mempertimbangkan empat aspek yaitu prinsip pemberian insentif pajak, bentuk insentif pajak, manfaat insentif pajak dan syarat pemberian insentif pajak. Desain rekonstruksi insentif pajak yang ditawarkan diyakini dapat menjadi kunci untuk mendorong perubahan perilaku industri ke arah efisiensi energi dan beralih ke energi baru terbarukan untuk mendorong industri rendah karbon dan menghasilkan keunggulan kompetitif.

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To realize the economic growth that absorpt of labor and improve the welfare society there has been an increase in industrial activities.The increase of industrial activities which still rely on fossil fuels in the long term can lead to higher emission contribution. This emission is not calculated in producer and consumer markets. It should be the government's efforts to transform high-carbon industries to resources efficiency of industrial activity. The government also should encourage the use of renewable energy sources towards low carbon industries. In many countries, to encourage investment and activities at low carbon industries, the goverment provide the tax incentives. However various fiscal incentives which are also a government subsidy through the sacrifice of the tax revenue, is not effective. This research is aimed to analize why the reconstruction design of tax incentives policies is needed that would lead to lowcarbon industries.

This research applies qualitative system dynamics and Nvivo. The evaluation result show that the tax incentives schemes are granted partial, scattered, and have not focused on efforts to reduce green house gases (GHG) emissions in the industrial sectors thus tax incentive policies have not been effective.The evaluation results based on five ideal principles of taxation show that the tax administration implementation are not simple. In addition, tax incentives are not neutral and not efficient. Further, tax rules are not transparent and the government bureaucracy implementation is still complicated.

Barriers and weaknesses of the tax incentives are caused by firstly, lack of coordination among the policy implementor, secondly, insentives measurements are not optimal, thirdly, lack of industrial development blueprint and lastly, policies tend to be pro-capitalist. The reconstruction of proposed tax incentive policies have to consider four aspects which consists of the principle of grant, the type, the benefit and the terms of tax incentives. Reconstruction design of tax incentives offered is believed to be the key driving to change industry behavior towards energy efficiency, switching the use of conventional energy toward renewable energy, encouraging low-carbon industries and generating competitive advantage."

"Penelitian ini dilakukan dengan tujuan mengkaji persaingan pajak di negara-negara anggota ASEAN selama periode 1990 - 2012 karena adanya fenomena penurunan tarif pajak penghasilan badan. Negara yang diteliti adalah enam negara ASEAN-6 yang dianggap cukup merepresentasikan ASEAN, yaitu Indonesia, Malaysia, Filipina, Singapura, Thailand, dan Vietnam. Penelitian ini menggunakan pendekatan mixed methods, diawali dengan analisis kuantitatif deskriptif atas perbandingan tarif statuter PPh Badan yang berlaku (statutory tax rate), perhitungan tarif efektif PPh Badan -baik Effective Marginal Tax Rate (EMTR) maupun Effective Average Tax Rate (EATR)- berdasarkan formula Devereux, serta pengalihan pengenaan PPh Badan kepada jenis pajak lainnya yang dianggap sebagai bentuk pengalihan penerimaan pajak untuk menutupi kekurangan penerimaan akibat penurunan tarif PPh Badan. Selanjutnya dilakukan analisis dengan menggunakan ekonometri dari data panel negara ASEAN-6.Dalam mengkaji persaingan pajak, penelitian ini tidak hanya melihat dari aspek tarif pajak, melainkan juga mempertimbangkan aspek lainnya seperti sistem pengenaan pajak, administrasi pajak, dan insentif pajak yang diterapkan di negara ASEAN-6. Berdasarkan analisis berbagai aspek, penelitian ini menyimpulkan bahwa tidak terdapat cukup bukti mengenai indikasi persaingan pajak di kawasan ASEAN.Dengan memperhatikan beberapa aspek dalam kajian persaingan pajak, terlihat bahwa daya saing Indonesia di bidang perpajakan berada di bawah Singapura, Malaysia, dan Thailand. Aspek yang lebih banyak mendapat perhatian investor adalah terkait dengan peraturan dan administrasi pajak, sedangkan tarif pajak Indonesia masih dinilai cukup kompetitif.Tahapan harmonisasi kebijakan pajak yang dilakukan negara anggota ASEAN dalam rangka mewujudkan Masyarakat Ekonomi ASEAN tahun 2015 -dengan merujuk pada tahapan harmonisasi pajak yang disampaikan Velayos- menunjukkan telah terjadi tahap konvergensi, yaitu gerakan reaktif masing-masing negara karena terpengaruh kebijakan negara lain, khususnya dalam hal tarif PPh Badan. Tahap harmonisasi tersebut mulai berkembang pada awal tahap kerjasama, dengan adanya beberapa kesepakatan berupa pemberian bantuan timbal balik untuk kepentingan bersama, meskipun belum cukup efektif. Perkembangan kerjasama di bidang perpajakan diwujudkan dalam bentuk kesepakatan pertukaran informasi untuk tujuan perpajakan serta komitmen untuk melaksanakan standar transparansi internasional.

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This research was conducted in order to review tax competition in the ASEAN member countries during the period 1990 - 2012, due to corporate tax rate declining phenomenon. Samples of this study were six ASEAN countries, namely Indonesia, Malaysia, Philippines, Singapore, Thailand, and Vietnam, which sufficient to represent ASEAN. This research used a mixed methods approach, starting from quantitative descriptive analysis of statutory corporate income tax rate, calculation of the effective rate of corporate income tax - both Effective Marginal Tax Rate (EMTR) and Effective Average Tax Rate (EATR) - based on the Devereux?s formula, and revenue shifting of corporate income tax to other taxes are considered to cover decreasing of corporate income tax revenue. Further, analysis used panel data of ASEAN-6 countries.In reviewing tax competition, this research is not only examined tax rates aspect, but also consider other aspects such as the tax system, tax administration, and tax incentives applied by the ASEAN-6. Based on the analysis of various aspects, this research did not found sufficient evidence regarding indications of tax competition in the ASEAN region. Regarding some tax aspects, it appears that Indonesia's competitiveness in the field of taxation under Singapore, Malaysia, and Thailand. The more attractive aspect for investor is tax regulation and tax administration, while Indonesian tax rate is quite competitive.Tax harmonization of ASEAN member countries in order to realize the ASEAN Economic Community in 2015 -refer to the stage of tax harmonization conveyed by Velayos- show a convergence stage, which there were reactive action of each country, influenced by other countries policy, particularly in terms of corporate income tax rates. Tax harmonization phase develop in the early stages of cooperation, with the presence of several agreements for the provision of mutual assistance, though not effective yet. Cooperation in the field of taxation, including information exchange agreements for tax purposes and commitment to implement international standards of transparency.;This research was conducted in order to review tax competition in the ASEAN member countries during the period 1990 - 2012, due to corporate tax rate declining phenomenon. Samples of this study were six ASEAN countries, namely Indonesia, Malaysia, Philippines, Singapore, Thailand, and Vietnam, which sufficient to represent ASEAN. This research used a mixed methods approach, starting from quantitative descriptive analysis of statutory corporate income tax rate, calculation of the effective rate of corporate income tax - both Effective Marginal Tax Rate (EMTR) and Effective Average Tax Rate (EATR) - based on the Devereux?s formula, and revenue shifting of corporate income tax to other taxes are considered to cover decreasing of corporate income tax revenue. Further, analysis used panel data of ASEAN-6 countries.In reviewing tax competition, this research is not only examined tax rates aspect, but also consider other aspects such as the tax system, tax administration, and tax incentives applied by the ASEAN-6. Based on the analysis of various aspects, this research did not found sufficient evidence regarding indications of tax competition in the ASEAN region. Regarding some tax aspects, it appears that Indonesia's competitiveness in the field of taxation under Singapore, Malaysia, and Thailand.The more attractive aspect for investor is tax regulation and tax administration, while Indonesian tax rate is quite competitive. Tax harmonization of ASEAN member countries in order to realize the ASEAN Economic Community in 2015 -refer to the stage of tax harmonization conveyed by Velayos- show a convergence stage, which there were reactive action of each country, influenced by other countries policy, particularly in terms of corporate income tax rates. Tax harmonization phase develop in the early stages of cooperation, with the presence of several agreements for the provision of mutual assistance, though not effective yet. Cooperation in the field of taxation, including information exchange agreements for tax purposes and commitment to implement international standards of transparency."