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"This book investigates the role of law and legal experts in the organizational dynamics of a population. It demonstrates that law is a stable practice among those who are called upon to select the ?normative facts? of a population, that is, the interactional standards that are proclaimed as binding for the entire population by the publicly recognized legal experts. To do this, the author proposes an integration of the recent research outcomes achieved in three different areas of study?legal positivism, legal institutionalism and legal pluralism. He examines the notions of rule, coercion, institution and practice elaborated on by significant theorists in these fields, highlighting both the merits and flaws and ultimately advancing a notion of law and a description of the legal field which are able to account for the nature of the legal field as the cradle of social order. This text covers key guidelines for empirical research and political activities in Western and non-Western countries."

"Demokratisasi sistem pemungutan pajak di Indonesia, Self-Assessment System, berpotensi meningkatkan kecurangan pajak. Akibatnya, salah satu upaya pemerintah mengoptimalisasi penerimaan pajak adalah dengan melakukan Joint Program, program sinergi antara Direktorat Jenderal Pajak (DJP) dengan Direktorat Jenderal Bea dan Cukai (DJBC). Dalam Joint Program terdapat sebuah sistem terintegrasi, yaitu Joint Analysis, yang berguna mengawasi kepatuhan perusahaan penerima fasilitas kemudahan impor ekspor dan pelaku usaha di Kawasan Ekonomi Khusus terhadap ketentuan kepabeanan, cukai, dan perpajakan serta mendukung optimalisasi penerimaan negara dari pajak, bea dan cukai. Implementasi Joint Analysis harus menerapkan prinsip Good Governance. Tujuan penelitian ini adalah menganalisis implementasi Joint Analysis di DJP dan DJBC serta menganalisis penerapan prinsip Good Governance pada implementasi Joint Analysis di DJP dan DJBC. Metode penelitian yang digunakan adalah kuantitatif dengan paradigma post-positivist. Hasil penelitian menunjukkan bahwa implementasi Joint Analysis yang pelaksana programnya adalah DJP dan DJBC telah optimal jika dilihat dari manfaatnya, seperti optimalisasi penerimaan negara, kepatuhan Wajib Pajak (WP), dan perbaikan Probis, dan perbaikan sistem. Adapun posisi pembuat keputusan adalah top-down. Strategi yang digunakan adalah mekanisme pengawasan dan tindak lanjut, seperti pemblokiran dari ABS serta PCA. dengan menggunakan sumber daya manusia, data beserta saluran pertukaran dan analisis datanya, Monev, serta aturannya. Penerapan Good Governance juga telah memenuhi semua asas kecuali rule of law, transparansi (rahasia data WP), efektivitas, dan efisiensi. Terdapat beberapa hal yang harus dibenahi seperti kerangka hukum yang tidak sesuai kondisi lapangan, tidak adanya instrumen efektif untuk menekan pengemplang pajak dan tax fraud, minimnya partisipasi unit kerja vertikal di daerah, dan perbaikan akses data

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Democratization of the tax collection system in Indonesia, the Self-Assessment System,has the potential to increase tax fraud. As a result, one of the government's efforts to optimize tax revenue is to conduct a Joint Program,a synergy program between the Directorate General of Taxes (DJP) and the Directorate General of Customs and Excise (DJBC). In the Joint Program there is an integrated system, namely Joint Analysis, which is useful to oversee the compliance of companies receiving facilities for ease of export imports and business actors in the Special Economic Area to customs, excise, and taxation provisions and support the optimization of state revenues from taxes, customs and excise. Joint Analysis implementation must apply the principles of Good Governance. The purpose of this study is to analyze the implementation of Joint Analysis in DJP and DJBC and analyze the application of good governance principles in joint analysis implementation in DJP and DJBC. The research method used is quantitative with a post-positivistparadigm. The results showed that the implementation of Joint Analysis whose program implementation is DJP and DJBC has been optimal when viewed from the benefits, such as optimization of state revenues, Taxpayer compliance, and busineness process improvement, and system improvements. The decision-making position is top-down. The strategies used are surveillance and follow-up mechanisms,, such as blocking from ABS and PCA. using human resources, data and its data exchange and analysis channels, Monev, and its rules. The implementation of Good Governance has also fulfilled all principles except the rule of law,transparency (wp data secrets), effectiveness, and efficiency. There are several things that must be addressed such as legal frameworks that are not in accordance with field conditions, the absence of effective instruments to suppress tax evasion and tax fraud,the lack of participation of vertical work units in the area, and improvements in data access."

"ABSTRAKPembentukan budaya Tata Kelola Perusahaan yang Baik (Good Corporate Governance) menjadi hal yang penting bagi perusahaan karena perusahaan dengan budaya GCG yang lebih baik, memiliki kinerja pasar yang lebih baik pula. Untuk melakukan internalisasi budaya perusahaan, dibutuhkan komunikasi organisasi yang tepat sesuai dengan karakteristik perusahaan dan hasil asesmen budaya. Penelitian ini membahas tentang bagaimana gambaran pembentukan budaya Tata Kelola Perusahaan Yang Baik (Good Corporate Governance/GCG) dan mengidentifikasi Program Komunikasi Organisasi yang mendukung internalisasi budaya Tata Kelola Perusahaan Yang Baik (Good Corporate Governance/GCG). Metode penelitian yang digunakan adalah kualitatif, dengan pengumpulan data dengan menggunakan observasi, wawancara mendalam, dan kepustakaan berdasarkan dokumentasi dan laporan. Dalam hasil penelitian menunjukan bahwa alur komunikasi secara diagonal (diagonal comunication) menjadi alur komunikasi yang banyak digunakan seiring dengan perkembangan teknologi informasi. Program komunikasi budaya organisasi yang mendukung dalam internalisasi budaya GCG dengan cara Fantasy themes saat ini dapat dilakukan secara efisien khususnya bagi lingkungan unit kerja yang memiliki hasil assessment budaya yang rendah.

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ABSTRACTThe formation of a culture of Good Corporate Governance is important for companies because companies with a better Good Corporate Culture have better market performance. To internalize the corporate culture, proper organizational communication is needed in accordance with the characteristics of the company and the results of the cultural assessment. This study discusses how to describe the formation of a Good Corporate Governance (GCG) culture and identify an Organizational Communication Program that supports the internalization of a Good Corporate Governance (GCG) culture. The research method used is qualitative, with data collection using observations, in-depth interviews, and literature based on documentation and reports. In the research results show that the diagonal communication channel (diagonal communication) becomes the communication channel that is widely used along with the development of information technology. Organizational culture communication programs that support the internalization of Good Corporate Culture by means of Fantasy themes can now be done efficiently, especially for work unit environments that have low cultural assessment results."

"Pemerintah melalui kementerian BUMN telah mengeluarkan Peraturan Menteri Negara BUMN No. PER-01/MBU/2011 tentang Penerapan Tata Kelola Perusahaan yang Baik. Perhutani sebagai salah satu BUMN ikut melaksanakan peraturan tersebut. Namun pada penerapannya, terdapat penyimpangan-penyimpangan dari prinsip-prinsip GCG. Oleh karena itu, penilitian ini bertujuan untuk meneliti penerapan prinsip-prinsip GCG pada Perum Perhutani. Penelitian menggunakan prinsip-prinsip GCG dikembangkan oleh Organization for Economic Cooperation dan Development (OECD) yang kemudian diadaptasi kedalam Pedman Pelaksanaan GCG yang disusun oleh KNKG. Penelitian menggunakan metode post-positivist yaitu membandingkan kondisi ideal dengan kondisi sebenarnya di lapangan. Data yang digunakan dalam penelitian ini bersumber dari wawancara mendalam serta studi kepustakaan. Hasil penelitian menunjukkan bahwa prinsip-prinsip GCG sudah diterapkan dengan baik dan telah memenuhi indikator-indikator penerapan GCG. Akan tetapi perlu ditingkatkannya peran serta komitmen dari para top management dalam mendukung terlaksananya GCG dengan baik.

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Government through Ministry of State-Owned Enterprises has issued Regulation of the Minister of State-Owned Enterprises No. PER-01/MBU/2011 concerning the Implementation of Good Corporate Governance. Perhutani as one of the SOEs participates in implementing these regulations. However, in the implementation process, there are irrelevance from the principles of Good Corporate Governance. Therefore, this study aims to examine the application of GCG principles and the obstacles in the Implementation. This study used the principles of GCG which was developed by the Organization for Economic Cooperation dan Development (OECD) which later adapted into by KNKG into Implementation Guidelines of GCG.This study uses the post-positivist method to compare ideal condition and real actual condition. The data used in this study were sourced from depth interviews and literature studies. The results of the study indicate that the principles of GCG have been implemented properly. However, it is necessary to increase the commitment from the top managements in supporting the implementation of GCG."