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"Skripsi ini membahas tentang kebijakan penetapan tarif cukai hasil tembakau melalui PMK 167/PMK.011/201. Penelitian ini bertujuan mengevaluasi kebijakan penetapan tarif cukai ditinjau dari fungsi budgetair dan fungsi regulerend. Dalam rangka memenuhi fungsi budgetair pemerintah menaikkan tarif cukai hasil tembakau jenis sigaret rata-rata sebesar 12 %. Untuk hasil tembakau selain sigaret tidak mengalami perubahan. Pembatasan produksi hanya ditujukan untuk jenis Sigaret Kretek Tangan golongan II dan III dalam rangka pemenuhan fungsi regulerend. Dalam penetapan kebijakan ini terdapat kendala berupa protes dari pengusaha pabrik jenis Sigaret Kretek Tangan yang merasa keberatan atas besaran kenaikan tarif cukai dan tidak dilakukan sosialisasi sebelumnya oleh pihak Direktorat Jenderal Bea dan Cukai mengenai besaran tarif cukai dan batasan jumlah produksi hasil tembakau jenis Sigaret Kretek Tangan. Penelitian ini adalah penelitian kualitatif deskriptif. Hasil penelitian menunjukkan bahwa kebijakan penetapan tarif cukai hasil tembakau melalui PMK 167/PMK.011/2011 lebih memprioritaskan fungsi budgetair dibandingkan dengan fungsi regulerend.

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This thesis discusses the tax rate assignment policy for the result of tobacco based on the PMK 167/PMK.011/2011. This study aims to evaluate the tax rate assignment policy in terms of the functions budgetair and regulerend functions. In order to meet the Government's budgetair function to raise the tobacco tax rate results of sigaret on average by 12%. However, has not changed non-sigaret tobacco. Production restrictions only aimed at different types of Kretek Hand Sigaret groups II and III in order to fulfill functions regulerend. Setting this policy has obstacle regarding protest of entrepreneurs of Kretek factory hand Sigaret objected quantity rate increase taxes and not done previously by the socialization of the Directorate General of customs and Excise concerning the Customs quantities and limits the amount of tobacco production types of Kretek Sigaret hands. This research is a qualitative descriptive research. The results showed that the tax rate assignment policy for the result of tobacco through the PMK 167/PMK.011/2011 more prioritize the functionality of budgetair compared to regulerend function."

"Skripsi ini menganalisis perubahan atas penetapan kebijakan tarif cukai hasil tembakau yang terdapat dalam Peraturan Menteri Keuangan Nomor 134/PMK.04/2007 dalam rangka pemenuhan fungsi regulerend. Penelitian ini adalah penelitian kualitatif dengan menggunakan desain deskriptif. Hasil penelitian ini menunjukkan bahwa dasar pemikiran dari penetapan kebijakan PMK 134/PMK.04/2007 adalah kebijakan jangka panjang pemerintah untuk menggunakan tarif spesifik murni, menyederhanakan administrasi cukai, menekan banyaknya peredaran rokok illegal, melindungi industri dalam negeri, mendekatkan HJE dengan HTP, menjaga iklim kondusif usaha yang kondusif dikalangan IHT, disahkannya roadmap IHT, dan kebijakan jangka panjang pemerintah untuk beralih ke fungsi regulerend.Hasil penelitian menyarankan agar pembuat kebijakan tarif cukai hasil tembakau mengikuti program-program sesuai yang telah diatur dalam roadmap IHT, dalam rangka melindungi usaha dalam negeri, rokok-rokok impor dikenakan tarif cukai advalorum dan tarif spesifik yang setinggi mungkin, dan dalam pembasmian rokok ilegal disertai dengan peningkatan pengawasan.

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This thesis analyze the changing on policy implementation of tobacco excise tax based on regulerend purposes, which is regulated in PMK No. 134/PMK.04/2007. The approach of this research is qualitative and using a descriptive method. The result of this research shows the background of the policy. There are several background triggering the policy implementation, which are using pure specific tariff in the long term of government?s policy, simplifying tobacco excise administration, diminishing illegal cigarettes distribution, protecting national industry, making ?Harga Jual Eceran? close with ?Harga Transaksi Pasar?, maintaining a conducive trade climate among IHT, legitimating IHT roadmap and converting tax purposes into regulerend purposes in the long term of government policy.Regarding those thing, the researcher suggests the policy maker stay on the program which has been regulated in formulating inside the roadmap, in order to protect the national industry, the imported cigarettes should be imposed with ad valorum excise tariff and specific tariff as high as possible. In the term of reducing illegal cigarettes, it should harmonized with improve of controlling."

"Penelitian ini membahas mengenai penerapan Pajak Penghasilan Pasal 22 atas barang sangat mewah jika ditinjau dari fungsi budgeter dan fungsi regulerend. Permasalahan yang menjadi fokus dalam penelitian ini adalah dasar pertimbangan pemerintah menetapkan Pajak Penghasilan Pasal 22 atas barang mewah sebagai pajak non final, dasar pertimbangan pemerintah melakukan perubahan atas peraturan yang mengatur mengenai batasan nilai jual barang yang dianggap barang sangat mewah serta penerapan Pajak Penghasilan Pasal 22 ditinjau dari fungsi budgeter dan fungsi regulerend. Metode penelitian yang digunakan adalah metode kualitatif. Data kualitatif diperoleh melalui studi literatur dan wawancara mendalam. Berdasarkan penelitian yang dilakukan dihasilkan kesimpulan bahwa dasar pertimbangan pemerintah menetapkan Pajak Pengahsilan Pasal 22 atas barag sangat mewah sebagai pajak non final adalah berkaitan dengan tujuan pemerintah yaitu mengumpulkan data Wajib Pajak yang dianggap memiliki penghasilan tinggi karena mampu membeli barang sangat mewah. Pertimbangan pemerintah merubah batasan nilai jual barang yang tergolong barang sangat mewah adalah karena dengan batasan nilai jual sebelumnya Wajib Pajak yang terjaring masih sangat sedikit. Jadi, kaitan antara penerapan Pajak Penghasilan Pasal 22 atas barang sangat mewah dengan fungsi pajak adalah lebih ke arah fungsi regulerend, walaupun sebenarnya fungsi budgeter tetap terwujud dari pajak yang dihasilkan dengan tarif lima persen.

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This study discusses about the application of Income Tax Article 22 of very luxurious goods if the terms of the tax function is the function of budgetary and regulerend function. Concern of this research is the consideration of the government establishes Income Tax Article 22 of very luxurious goods as non-final tax, the basic consideration of the government changes the rules governing the restrictions of the sale value of goods that are considered very luxury goods and its relation with budgetary functions and regulerend function. The method used is qualitative method. The qualitative data obtained through the study of literature and in-depth interviews.

The result shows that the resulting conclusion that the government sets the basic considerations Income Tax Article 22 of very luxurious goods as non-final tax is related to the goals the government set this rule, which collects data Taxpayers who are considered to have a high income because of being able to buy very luxurious goods. Meanwhile, the government changed the basic considerations limit the sale value of goods that can be classed as very luxurious goods is due to the sale value of the previous limit taxpayer who netted still very little. Therefore, the link between the application of Article 22 of Income Tax on very luxurious goods with the tax function is more towards regulerend function, although the actual budgetary functions remain materialized from taxes generated at the rate of five percent."

"Penelitian ini bertujuan membahas mengenai kebijakan bea keluar atas crude palm oil (CPO) ditinjau dari fungsi reguleren. Yang merupakan suatu kebijakan yang dibuat oleh pemerintah untuk mengendalikan penjualan CPO keluar Indonesia. Pemerintah menerapkan kebijakan bea keluar ini sebenarnya sebagai instrumen perdagangan akan tetapi pendapatan yang diterima dari kegiatan ekspor CPO ini sangat membantu dalam menyeimbangkan pengeluaran dan penerimaan pada anggaran Negara. Namun pemerintah juga harus menjaga persediaan minyak sawit untuk kebutuhan dalam negeri dan untuk menjaga kestabilan harga minyak goreng dalam negeri.Penelitian ini bertujuan untuk menganalisis pertimbangan pemerintah yang menetapkan kebijakan bea keluar atas CPO ini sebagai instrumen perdagangan padahal penerimaan Negara dari hasil pengenaan bea keluar tidaklah sedikit.

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This study discusses the export duties policy on crude palm oil (CPO) in terms of function of regulation. Which is a policy made by the government to control the export of Indonesian CPO. Government implementing the export duties policy on crude palm oil (CPO) as an instrument of trade is in fact but the income earned from the export of CPO is very helpful in balancing expenditures and revenues in the state budget. But the government should also keep supplies of palm oil for domestic needs and to maintain price of domestic cooking oil stability.

This study aims to analyze the government's consideration set export duties policy on CPO is as trading instruments while state revenue from the imposition of export duties is not little."

"[ABSTRAKPenelitian dilakukan bertujuan untuk mendeskripsikan proses formulasi kebijakankenaikan Harga Air Baku (HAB) sebagai upaya untuk meningkatkan fungsiregulerend Pajak Air Tanah di Kota Bandung dan menganalisis kendala yangdihadapi selama proses formulasi kebijakan tersebut. Penelitian dilakukan denganpendekatan kualitatif dan pengumpulan data kualitatif. Dari hasil penelitian,proses formulasi kebijakan kenaikan Harga Air Baku (HAB) yang diatur dalamperaturan walikota ini melewati empat tahapan, yakni tahap persiapan, tahapanalisis, tahap pelaporan (lokakarya 1-4), dan tahap penyusunan peraturanwalikota (lokakarya 5-6). Menurut sudut pandang Wajib Pajak, kendala di dalamproses formulasi kebijakan ini adalah terjadinya miskomunikasi antara instansiyang berwenang dengan Wajib Pajak terkait dengan partisipasi Wajib Pajak dalamperumusan kebijakan. Akan tetapi, sebenarnya miskomunikasi ini tidak dapatdianggap sebagai kendala yang berarti karena tidak diharuskan adanya partisipasiWajib Pajak dalam pembuatan sebuah peraturan walikota.

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ABSTRACTThe study was conducted to describe the policy formulation process of increasingwater prices as the government?s effort in enhancing regulerend function ofgroundwater tax in Bandung municipality and also to analyze any constraintswhich the Government faced during the process. The study was conducted with aqualitative approach and qualitative data collection. The research results revealedthat there were four stages in the formulation process of increasing water pricespolicy: preparation stage, analysis stage, reporting stage, and legal drafting stage.From the tax payer?s point of view, the constraint of this policy formulationprocess was a miscommunication happened between the tax payer and the policymaker due to tax payer?s participation issue in a policy formulation process.However, this miscommunication can?t be considered as a serious constraintbecause tax payer?s participation is not a main requirement in establishing a majorregulations. ;The study was conducted to describe the policy formulation process of increasingwater prices as the government?s effort in enhancing regulerend function ofgroundwater tax in Bandung municipality and also to analyze any constraintswhich the Government faced during the process. The study was conducted with aqualitative approach and qualitative data collection. The research results revealedthat there were four stages in the formulation process of increasing water pricespolicy: preparation stage, analysis stage, reporting stage, and legal drafting stage.From the tax payer?s point of view, the constraint of this policy formulationprocess was a miscommunication happened between the tax payer and the policymaker due to tax payer?s participation issue in a policy formulation process.However, this miscommunication can?t be considered as a serious constraintbecause tax payer?s participation is not a main requirement in establishing a majorregulations. , The study was conducted to describe the policy formulation process of increasingwater prices as the government‘s effort in enhancing regulerend function ofgroundwater tax in Bandung municipality and also to analyze any constraintswhich the Government faced during the process. The study was conducted with aqualitative approach and qualitative data collection. The research results revealedthat there were four stages in the formulation process of increasing water pricespolicy: preparation stage, analysis stage, reporting stage, and legal drafting stage.From the tax payer‘s point of view, the constraint of this policy formulationprocess was a miscommunication happened between the tax payer and the policymaker due to tax payer‘s participation issue in a policy formulation process.However, this miscommunication can‘t be considered as a serious constraintbecause tax payer‘s participation is not a main requirement in establishing a majorregulations. ]"

"Kebijakan tarif cukai hasil tembakau yang dijalankan pemerintah merupakan perpaduan dari 3 (tiga) prioritas kepentingan yang berbeda, yaitu aspek kesehatan, tenaga kerja dan penerimaan. Ketiga aspek kepentingan harus mampu diakomodir dalam penyusunan kebijakan tarif cukai hasil tembakau. Oleh karenanya, Ketiga prioritas tujuan pemungutan cukai tersebut dituangkan dalam sebuah Roadmap Industri Hasil Tembakau 2007-2020, yang memaparkan visi Industri Hasil Tembakau (IHT) pada tahun 2020, yaitu terciptanya IHT yang berorientasi pada aspek kesehatan masyarakat, di samping penyerapan tenaga kerja dan pendapatan negara. Skripsi ini membahas tentang evaluasi tarif CHT dalam kerangka pencapaian Roadmap IHT 2007-2013. Penelitian ini adalah penelitian kualitatif deskriptif. Hasil penelitian menunjukkan bahwa kebijakan penetapan tarif cukai hasil tembakau tidak dilakukan sesuai dengan perguliran prioritas Roadmapnya. Dapat disimpulkan bahwa tidak terjadi perubahan paradigma (shifting paradigm) dalam pembuatan tarif cukai hasil tembakau yang seharusnya disesuaikan dengan perguliran Roadmap Industri Hasil Tembakau 2007-2013.

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The current policy regarding the custom tariff for tobacco?s products in Indonesia is a combination of three different dominant interests coming from the concern regarding health issue, labor issue, and government?s income issue. These interests must be considered in the policy making of determining the custom tariff for tobacco?s products. Thus, those three interests are included in the Roadmap of Tobacco?s Product Industry 2007 ? 2020 that explains the vision of Tobacco?s Products Industry in 2020 that is to have a Tobacco?s Products Industry which is also oriented in the realization of public health other than the provision of work field and the contribution to national income. This research is a qualitative descriptive research which evaluates the current custom tariff for tobacco?s products in the efforts of succeeding the Roadmap of Tobacco?s Product Industry during 2007 until 2013. The research shows that the policy making of custom tariff for tobacco?s products was not enforced according to the Roadmap?s priority. Hence, the research concludes that shifting paradigm in the policy making of determining the custom tariff for tobacco?s products did not happen in which this was supposed to happen if the Roadmap of Tobacco?s Product Industry during the period of 2007 - 2013 was correctly enforced and considered during the policy making process."

"Penelitian ini membahas mengenai pengawasan dalam rangka optimalisasi fungsi regulerend. Regulerend dibutuhkan untuk rnengendalikan reklame agar tidak merusak estetika kota dan keamanan reklame. Pesatnya pertumbuhan ekonomi sebanding lurus dengan pertumbuhan reklame di Jakarta. Oleh karena itu pengawasan diperlukan untuk rnengendalikan fungsi ini agar berjalan optimal.Skripsi ini rnengangkat dua permasalahan yaitu pengawasan yang dilakukan oleh Dinas Pelayanan Pajak DKI Jakarta dalarn rangka optimalisasi fungsi regulerend dan kendala yang dihadapi. Pendekatan yang digunakan adalah pendekatan kualitatif dengan teknik analisis data kualitatif. Hasil penelitian ini rnenunjukan bahwa pengawasan sudah semakin membaik dengan berdirinya Unit Pelayanan Pajak Daerah sehingga pengawasan sernakin dekat dengan objek reklame. Namun, masih terdapat berbagai kendala dalam pelaksanaan pengawasan seperti kurangnya pengolahan data yang baik.This thesis discusses supervision in order to optimize regulerend function of advertising tax. Regulerend function required to make sure that the advertising billboards do not disturb the beauty of the city and for the security of the billboard itself The rapid economic growth comparable to the growth of advertising in Jakarta. Therefore, supervision is needed to control these functions in order to run optimally.

This thesis is raised two issues, namely the supervision carried out by Dinas Pelayanan Pajak Jakarta in order to optimize the regulerend function and the constraints faced. The approach used in this study is a qualitative approach with qualitative data analysis techniques. The results of this study indicate that the control is much improved with the establishment of UPPD, which is closer to the object. In addition, there are still many obstacles such as lack of oversight in the implementation of the integrity of the data information."

"Skripsi ini membahas analisis tentang formulasi kebijakan kenaikan tarif Harga Dasar Air (HDA) sebagai dasar perhitungan Pajak Pengambilan dan Pemanfaatan Air Bawah Tanah dalam upaya mendukung fungsi regulerend Pajak Pengambilan dan Pemanfaatan Air Bawah Tanah. Alasan mengapa adanya pajak pengambilan dan pemanfaatan air bawah tanah adalah disebabkan oleh eksternalitas negatif yang ditimbulkan pada suatu daerah. Eksternalitas negatif seperti penurunan permukaan tanah, kehilangan persediaan kualitas dan kuantitas air bawah tanah memberikan efek negatif pada konservasi lingkungan.Metode dalam mengawasi pengambilan dan pemanfaatan air bawah yang berlebihan oleh masyarakat adalah melalui kebijakan kenaikan harga dasar air. Tujuan kebijakan kenaikan harga dasar air adalah untuk mendukung fungsi regulerend seperti mendorong orang untuk mengurangi penggunaan air bawah tanah dan merubah kebiasaan untuk mengkonsumsi air PDAM dan juga untuk melindungi konservasi lingkungan.Hasil analisis kebijakan kenaikan harga dasar air sebagai salah satu dasar perhitungan pajak pengambilan dan pemanfaatan air bawah tanah adalah pada nilai perolehan air. Komponen nilai perolehan air terdiri dari dua bagian, yaitu volume air yang diambil dan harga dasar air. Perubahan komposisi harga dasar aira dalah faktor nilai air dan harga air baku. Perhitungan yang baru pada harga dasar terletak pada faktor nilai air yang terdapat pada perhitungan harga dasar air tersebut. Dan faktor nilai air terbut terdiri dari tiga komponen bagian, yaitu sumber daya alam, kompensasi pemulihan dan komponen peruntukan dan pengelolaan. Dengan ketiga komponen tersebut, maka kebijakan kenaikan harga dasar air akan mendukung fungsi regulerend pajak pengambilan dan pemanfaatan air bawah tanah.Penelitian ini diharapkan akan dapat memberikan masukan kepada pemerintah daerah untuk menganalisis tentang kebijakan kenaikan harga dasar air akan mendukung fungsi regulerend dari pajak pengambilan dan pemanfaatan air bawah tanah untuk mengatasi eksternalitas negatif dan konservasi lingkungan di propinsi DKI Jakarta.

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The Focus of this study is to analyze the formulation the increasing rate policy of basic water prices as basic calculation ground water consumption tax in related with regulerend function ground water consumption tax. The reason why there is ground water consumption tax is due to negative externality carried by the district. The negative externality such as land subsident, lack of quality and quantity supply of ground water give the negative effect on environmental conservation.The method to controlling copious in ground water consumption by the peoples through the increasing rate policy of basic water prices. The purposes the increasing rate policy of basic water prices is to support regulerend function such as motivated peoples to decrease in ground water consumption and change behavior to consume water service local company and also protecting environmental conservation.Analysis results the increasing rate policy of basic water prices as one of the basic calculation of ground water consumption tax is in water acquisition value. The component of water acquisition value consist of two parts, they are the volume of water consumption times and the basic water prices. The changes composition are water value factors and water standard prices. The new calculation of basic water prices lie in water value factors included in basic water prices calculation. And in the water value factors consist of three parts components, they are natural reseorces, recovery compensation, and allocation and management component. With three components of them, so the the increasing rate policy of basic water prices will related with regulerend function of ground water consumption tax.This research is hoped to be able to give input for the local government to analyze about the increasing rate policy of basic water prices will related with regulerend function of ground water consumption tax to overcome the negative externality and environmental conservation in province of Jakarta."