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"ABSTRAKTerminologi beneficial owner merupakan hal yang penting dalam menentukan apakah subjek pajak luar negeri dapat memperoleh penurunan tarif dari treaty. Melalui praktek treaty shopping Wajib Pajak berusaha merekayasa transaksi tersebut untuk memperoleh treaty benefit sehingga dapat meneruskan penghasilannya meelalui negara mitra P3B. Hal tersebut tentu saja dapat menggerus potensi dari penerimaan pajak negara sumber.Untuk itu, maka otoritas perpajakan Indonesia membuat kebijakan antitreaty shopping sebagaimana diatur dalam Pasal 26 1a UU PPh tahun 2008. Selanjutnya petunjuk pelaksanaanya terdapat pada PER-61/PJ./2009 sebagaimana diubah terakhir dengan PER-24/PJ./2010 serta PER-62/PJ./2009 sebagaimana diubah terakhir dengan PER-25/PJ./2010.Tujuan dari penelitian ini adalah untuk (1) Menjelaskan serta menganalisis relevansi kebijakan beneficial owner di Indonesia dengan kondisi setelah dipublikasikan revised proposal beneficial owner meaning oleh OECD (2) Mengetahui dan menganilisis upaya-upaya yang dilakukan otoritas pajak di Indonesia dalam mencegah adanya treaty shopping.Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Dari penelitian ini, peneliti menyimpulkan bahwa (1) kebijakan penentuan beneficial owner masih relevan dengan ketentuan yang ada di OECD (2) Direktorat Jenderal Pajak telah berusaha untuk menerapkan kebijakan anti-treaty shopping dalam upaya menangkal penyalahgunaan P3B. Dalam penelitian ini, peneliti menyarankan agar (1)Untuk memberi kekuatan hokum agar kebijakan anti-treaty shopping diatur secara komprehensive dalam UU PPh atau masuk dalam ketentuan treaty, (2) melakukan pengawasan terhadap wajib pajak yang di indikasikan menggunakan skema treaty shopping, (3)meningkatkan kompetensi dari pegawai, serta (4) mengoptimalkan informasi yang diperoleh dari negara mitra P3B melalui EOI.

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ABSTRACTThe terminology of beneficial owner is an important matter in determining whether foreign tax owner could have a decreased tariff from a treaty. Through a treaty shopping practice, tax payer is trying to modify the transaction to have a treaty benefit in order to maintain their income through P3B partner country. It is surely will erode the potential of the state tax revenue sources.Therefore, the authority of Indonesian taxation made a regulation on antitreaty shopping as stipulated in Article 26 1a UU PPh in 2008. Furthermore, the implementation guidelines is in PER-61/PJ./2009 as currently modified with PER-24/PJ./2010 and PER-62/PJ./2009 as currently modified with PER-25/PJ./2010.The purpose of this study is to (1) Describe and analyze the regulation relevance between beneficial owner in Indonesia and the condition following the published of revised proposal beneficial owner meaning by OECD (2) Understand and analyze the attempts coming from the tax authorities in Indonesia to prevent treaty shopping.This study is an qualitative analysis with a desrciptive design. From the study, the author has concluded that (1) the regulation of beneficial owner determination is still in relevance with the provision stated in OECD (2) Directorate General of Tax has attempting to implement the anti-treaty shopping regulation in the effort to avoid the manipulation of P3B. The author suggested (1) to give a legal force, it is important that the anti-treaty shopping regulation is handled comprehensively in UU PPh or get involved in the treaty provision (2) monitor tax payer indicated to use treaty shopping scheme (3) improve the staff competence and (4) optimizing information gathered from the P3B partner country through EOI."

"Tujuan penelitian ini adalah untuk menganalisis konsep beneficial owner dalam perjanjian penghindaran pajak berganda OECD Model yang menjadi pokok permasalahan dalam sengketa pajak sehubungan aplikasi tax treaty pasal 10,11,12. Penelitian ini menggunakan metode analisis deskriptif. Penulis menggunakan situasi fakta sengketa pajak, jurnal ilmiah dan OECD Model serta Commentary-nyauntuk mendapatkan solusi permasalahan. Hasil pengkajian menunjukan bahwa beneficial owner tidak lagi diinterpretasikan secara teknis dibawah hukum domestik negara yang mengadakan perjanjian (tax treaty), namun harus diartikan dibawah pengertian internasional, salah satunya melalui OECD Commentary. Di bawah pengertian internasional sesuai OECD Commentary, beneficial owner merupakan isu legal. Selama pihak penerima penghasilan memiliki wewenang untuk menggunakan dan menikmati penghasilan tanpa dibatasi secara kontrak untuk meneruskan secara langsung kepada pihak lain, maka pihak tersebut adalah beneficial owner.Konsep beneficial owner ditujukan untuk menentukan pihak yang berhak mengaplikasikan treaty dan tidak digeneralisasi sebagai anti avoidance rule yang dapat menyebabkan perluasaan makna konsep ini dan menimbulkan ketidakpastian. Secara substansi, konsepbeneficial owner tidak mengalami perubahan yang signifikan. Perubahan terletak dari penyusunan kata dan penambahan beberapa kriteria untuk melengkapi konsep beneficial owner secara komprehensif dengan tujuan agar diadakannya tax treaty yaitu mencegah pengenaan pajak berganda dapat tercapai.

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The purpose of this study is to analyze the concept of beneficial owner in the tax treaty OECD Model which is an issue of tax disputes application article 10,11,12. This study uses a descriptive analysis method. The author uses the fact situation, journal and the OECD Model with its commentary to solve the problem. The result show that the beneficial owner is no longer technically be interpreted under the domestic law of the country which has an agreement (tax treaty), but must be interpreted under international understanding, such as through OECD Commentary. Under international meaning according the OECD Commentary, the beneficial owner is a legal issue. As long as the income beneficiary has the authority to use and enjoy the income without a limited contract to pass directly to another person, that party is the beneficial owner. The concept of beneficial owner is intended to determine which person has the right to apply the treaty and not generalized as an anti-avoidance rule that could lead to expansion of the meaning of this concept and create uncertainty. In substance, the concept of beneficial owner does not change significantly. The change is from the addition of several criteria to complete a comprehensive concept of beneficial owner in order to prevent double taxation."

"ABSTRAKThe effect of import tariff reduction on unemployment can be vary not only across sectors but also across regions, yet the empirical studies on regional analysis are still limited. this study investigates the effect of tariff reduction on unemployment in districts level in Indonesia spanning period 2000-2013. we follow the strategy of Topalova to construct regional tariff exposure in districts level. our empirical analysis use individual data approach to measure unemployment. By controlling the shifting in labor demand due to input tariff reduction, we find that impor tariff reduction leads to an increase in unemployment and the increase is higher in district with larger employment share in net importer sectors."

"The need estimate for the doctors at 2007-2010 is 70.782 person and dentist 25.953 persons. With than the amount to prepare until 2006 year the doctors was 44.584 person and dentist 11.289 person. So that the estimate until 2010 year to increasing necessary needs the doctor opinion 6500 persons, dentist 3500 persons every years (Development and influence Human Resources of Health Services, Departement of Health RI 2007). The want completed and consequence boundary the formation, the government in the distric for the research that the recruitment with the contract system. The aims for the research was to be analysis for the polyce the doctors and dentist placement in district: Sumenep, Bondowoso Badung, Kareangasem and Kediri town."

"ABSTRAKProgram Internsip Dokter Indonesia (PIDI) diimplementasikan sejak tahun 2010sebagai kelanjutan pendidikan profesi setelah diimplemetasikannya kurikulumberbasis keompetensi (KBK) di Indonesia. Dalam pelaksanaannya, sejumlah prokontramuncul dari berbagai pihak di antaranya mahasiswa, institusi pendidikan,organisasi profesi, dan masyarakat umum. Penelitian ini bertujuan untukmenganalisis kebijakan PIDI melalui pendekatan retrospektif. Hasil penelitianmenunjukkan tahapan pengagendaan kebijakan dan formulasi yang relatif baiknamun kurang optimal pada saat legitimasi dan implementasi kebijakan. Peranaktor kebijakan terpotret belum terdelegasi dengan payung hukum dan rincianfungsi yang kuat. Oleh karenanya, direkomendasikan untuk dilakukan evaluasikomprehensif terhadap pelaksanaan PIDI yang melibatkan stakeholder kunci

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ABSTRACTAs the consequence of Competency-Based Curriculum (KBK) implementation,Indonesia Medical Internship Program (PIDI) has been conducted since 2010 as acontinuation of the medical education. In practice, a number of pros and consemerges from the various parties among students, education institutions,professional organizations , and the general public. This study aimed to analyzethe policy of PIDI through a retrospective approach. The results showed the stageof agenda-setting and policy formulation has been relatively well conducted butnot optimal in the legitimacy and implementation phases. The role of policy actorshave not been clearly delegated with the strong legal protection and details offunctions. Therefore, it is recommended to do a comprehensive evaluation of theimplementation of PIDI involving the key stakeholders"

"ABSTRAKPencapaian swasembada gula sangat erat kaitannya dengan peningkatan produksi gula nasional dan pengembangan industri pergulaan nasional Penelitian ini ditujukan untuk melihat dampak kebijakan pergulaan dan faktor faktor yang mempengaruhi produksi gula nasional yang dilakukan dalam rentang waktu penelitian dari tahun 1975 hingga 2012 dengan menggunakan metode Regulatory Impact Assessment dan Ordinary Least Square.Hasil penelitian menunjukkan bahwa kebijakan di periode monopoli Bulog 1975 1998 serta periode bebas dan transisi 1999 2002 memberikan dampak negatif bagi industri pergulaan di Indonesia sedangkan kebijakan di periode proteksi dan promosi 2003 2012 memberikan dampak positif terhadap industri pergulaan di Indonesia disamping itu produksi gula Indonesia dipengaruhi secara signifikan oleh harga gula dalam negeri produktivitas kebijakan proteksi dan promosi impor serta kebijakan periode non Bulog.

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ABSTRACTThe achievement of sugar self sufficiency is strongly related with the increasing of national sugar productions and must be supported by the regulations set by the goverment This study tried to analyze the impacts of the sugar policies and factors which affect Indonesian sugar production This study was conducted in a span of year 1975 2012 using Regulatory Impact Assessment and Ordinary Least Squared methods.The study found that policies set in Bulog period 1975 1998 and in free and transition period 1999 2002 have more negative impacts while in protection and promotion period has more positive impacts on our national sugar industry Furthermore the national sugar production is significantly affected by domesti sugar prices productivity import tariff and non Bulog period."

"Kebijakan Merdeka Belajar Kampus Merdeka (MBKM) merupakan kebijakan yang dikeluarkan oleh Pemerintah Republik Indonesia melalui Kementerian Pendidikan, Kebudayaan, Riset, dan Teknologi (Kemendikbudristek) yang memiliki tujuan untuk memudahkan perguruan tinggi untuk bisa beradaptasi dengan perubahan zaman, kebijakan ini lahir ditandai dengan terbitnya Permendikbud No. 03 Tahun 2020 Tentang Standar Nasional Pendidikan Tinggi. Universitas Indonesia sebagai perguruan tinggi tertua dan salah satu yang terbaik di Indonesia sudah memiliki sejarah panjang dalam pengelolaan universitas serta salah satu dari 15 PTN BH yang ada di Indonesia. Oleh karena itu, penelitian ini memiliki tujuan untuk memberikan gambaran bagaimana implementasi kebijakan MBKM di Universitas Indonesia dengan menggunakan teori implementasi kebijakan publik “A model of the Policy Implementation Process” yang dicetuskan oleh Van Meter dan Van Horn. Metode yang digunakan dalam penelitian ini adalah post-positivist, teknik pengumpulan data melalui data primer dengan wawancara mendalam serta data sekunder dengan studi literatur, serta analisis yang bersifat kualitatif. Hasil dari penelitian ini mengungkapkan bahwa pelaksanaan MBKM di Universitas Indonesia sudah sangat baik karena para pelaksana kebijakan sangat aktif dan berpartisipasi aktif dalam pelaksanaannya, namun ada beberapa hal yang menjadi catatan penting seperti harus segera adanya peraturan mengenai pelaksanaan MBKM di lingkungan Universitas Indonesia supaya program studi yang ada di Universitas Indonesia tidak menginterpretasikan kebijakan MBKM secara sendiri-sendiri.

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The Independent Learning Campus Independent Policy (MBKM) is a policy issued by the Government of the Republic of Indonesia through the Ministry of Education, Culture, Research, and Technology (Kemendikbudristek) which has the aim of making it easier for universities to adapt to changing times. The University of Indonesia as the oldest and best university in Indonesia already has a long history in university management and is one of the 15 PTN BH in Indonesia. Therefore, this study aims to provide an overview of how the MBKM policy implementation at the University of Indonesia uses the theory of public policy implementation "A model of the Policy Implementation Process" which was coined by Van Meter and Van Horn. The method used in this research is post-positivist, data collection techniques through primary data with in-depth interviews and secondary data with literature studies, as well as qualitative analysis. The results of this study reveal that the implementation of MBKM at the University of Indonesia has been very good, but there are several things that are important notes such as the urgent need for regulations regarding the implementation of MBKM at the University of Indonesia so that the study program has clear standards."

"ABSTRAKKebijakan kelembagaan penanaman modal dan pelayanan terpadu satu pintu (PM dan PTSP) di DKI Jakarta telah mengalami beberapa fase perubahan, dimulai dari Unit Pelayanan Terpadu Satu Atap, Badan Pelayanan Terpadu Satu Pintu sampai dengan Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (Dinas PM & PTSP). Fase perjalanan reformasi kebijakan kelembagaan tersebut namun tidak diiringi dengan efektivitas kelembagaan dan perbaikan iklim investasi Penelitian ini memiliki tujuan untuk menemukan konfigurasi struktural Dinas PM & PTSP DKI Jakarta menggunakan teori Mintzberg dengan menggunakan pendekatan kualitatif. Berdasarkan hasil penelitian, disimpulkan bahwa karakteristik kelembagaan Dinas PM & PTSP DKI Jakarta saat ini merupakan konfigurasi Birokrasi Mesin. Birokrasi mesin mengutamakan standardisasi dan spesialisasi pekerjaan secara tinggi. Hal demikian menjadi kelemahan pada birokrasi mesin dalam pengambilan keputusan yang tidak dapat diambil secara cepat sebagaimana kondisi empiris kelembagaan Dinas PM & PTSP DKI Jakarta itu sendiri. Dengan demikian diperlukan perubahan dari birokrasi mesin menjadi birokrasi profesional yang kemudian meletakkan standardisasi kepada keahlian/kemampuan individu sehingga efektivitas kelembagaan dan perbaikan iklim investasi dapat tercapai.

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ABSTRACTInstitutional policy on investment and one stop shop in DKI Jakarta has been modified by several phase, started with One Stop Shop Service Unit (one roof system), One Stop Shop Service Agency and lastly, Investment and Integrated One-Stop Services Department. However, those institutional reform were not followed by its institutions effectiveness and the improvement of investment climate. Approached by using qualitative method, this study aims to find institutional configuration structure of Investment and One Stop Shop Service Department in DKI Jakarta based on Minztberg scheme. The research resulted that the characteristics of Investment and One Stop Shop Service Department of Jakarta Province is on the machine bureaucracy stage which characterized by the high level of standarization and specialization work. This result implicated that the institution has the weakness in decision-making process which could not be taken in immediate time as shown by the emprical condition of Investment and One Stop Shop Service Department. Thus, the institution still required to form a more professional bureaucracy which standardized on the expertise and ability of an individual to improve its institutional effectiveness in improving the investment climate."

"Sistem dinamis adalah metode untuk mencari solusi terbaik dengan menghubungkan satu variabel dengan variabel yang terkait dengan konteks yang berbeda. Sistem dinamis telah digunakan dalam berbagai topik untuk mencari kebijakan atau opsi Tindakan terbaik seperti sektor medis, Pelabuhan, hingga biodiesel. Di Indonesia, biodiesel merupakan bahan bakar yang penggunaannya masih baru jika dibandingkan bahan bakar fosil..model diformulasi dan kemudian divalidasi dengan metode tes model. setelah model divalidasi, sknario dapat dibuat berdasarkan faktor eksternal yang terdapat pada model. skenario dibuat berdasarkan variabel harga biodiesel dunia dan kebutuhan masyarakat. Oleh karena itu, opsi kebijakan yang diajukan adalah pengendalian harga CPO dan pemberian dukungan insentif kepada perusahaan produsen. Hasil penelitian menunjukkan bahwa kombinasi dari kabijakan pengendalian harga CPO dan pemberian dukungan insentif difokuskan bersamaan sehingga prospek konsumsi biodiesel Indonesia mencapai 29,9 juta ton atau 30 juta kiloliter pada 2035 mendatang.

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A system dynamic is a method of finding the best solution by associating a single variable with variables related to different contexts. Dynamic systems have been used in a variety of topics to find the best policy or action options such as the medical sector, ports, to biodiesel. In Indonesia, biodiesel is a fuel whose use is still new when compared to fossil fuels. The model is formulated and then validated with model testing method. After the model is validated, we can make a scenario and proposed a policy for biodiesel sustainability. The scenario is made by the variables of world biodiesel price and people needs.Therefore, the proposed policy options are controlling the price of CPO and providing incentive support to biodiesel companies. The results showed that the combination of CPO price control policy and incentive support was focused simultaneously so that the prospect of Indonesia's biodiesel consumption reached 29.9 million tons or 30 million kiloliters in 2035."