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"Anak usia sekolah yang sehat merupakan asset pembangunan bangsa. Keberadaan makanan di sekolah sangat penting, karena akan memenuhi 25-36% kebutuhan energi harian anak. Kebiasaan makan yang tidak sehat (kurang gizi) dapat menyebabkan stunting (perlambatan pertumbuhan anak); penyakit kardiovaskuler, kanker, diabetes dan osteoporosis, sementara untuk jangka pendek dapat menyebabkan dental caries, anemia, overweight dan obesitas. Hasil pengujian Badan POM tahun 2008-2010, menunjukkan 40-44% jajanan anak sekolah secara nasional tidak memenuhi syarat keamanan pangan. Kebijakan Aksi Nasional menuju pangan jajanan anak sekolah (PJAS) yang aman bermutu dan bergizi, merupakan salah satu upaya meningkatkan mutu pangan jajanan anak sekolah dengan cara memberdayakan komunitas sekolah secara mandiri mengawasi pangan jajanan di lingkungannya.Penelitian ini bertujuan untuk melihat faktor-faktor yang mempengaruhi implementasi kebijakan Aksi Nasional PJAS di kota Batam beserta efektifitasnya dengan menggunakan analisa implementasi kebijakan dari Mazmanian dan Sabatier. Penelitian dilakukan dengan metode kualitatif, pengumpulan data dilakukan melalui wawancara mendalam dan studi dokumen.Hasil dari penelitian memperlihatkan bahwa implementasi kebijakan Aksi NAsional PJAS di kota Batam sudah terlaksana cukup baik, namun tidak berjalan efektif karena ketidaktepatan dalam menentukan indikator kinerja, tidak ada NSPK terkait peran, tugas dan tanggung jawab kelompok pelaksana, tidak ada strukturisasi pelaksanaan kebijakan tersebut, dan tidak ada dukungan langsung dari DPRD dan Pmerintah kota Batam. Komitmen dari Pemerintah daerah kota Batam masi kurang, karena pengawasan pangan jajanan anak sekolah ini belum menjadi proritas dalam pembangunan kota Batam.

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Healthy school-age children is a nation-building assets. The presence of food in schools is very important, because it will meet 25-36% of daily energy needs children. Unhealthy eating habits (malnutrition) may cause stunting (slowing the growth of children); cardiovascular disease, cancer, diabetes and osteoporosis, while in the short term can lead to dental caries, anemia, overwight and obesity. Test results of Badan POM RI (National Agency of Drug and Food control) in 2008-2010, showed 40-44% of school children nationwide snacks do not meet food safety requirements. National Action policy toward food snacks schoolchildren (PJAS) quality safe and nutritious, is one effort to improve the quality of food hawker school children by empowering school community independently oversee hawker food in the environment.This study aims to look at the factors that influence the implementation of the National Action policy PJAS in Batam city and along efektitasnya by using analysis of policy implementation Mazmanian and Sabatier. The study was conducted with qualitative methods, data collection is done through in-depth interviews and document.Results of the study showed that the implementation of the National Action policy PJAS in Batam city has done quite well, but is not effective, because of inaccuracy in determining the performance indicators, no NSPK related roles, duties and responsibilities of the executive, there is no structuring the implementation of the policy, and there is no direct support from the parliament and the Government of the city of Batam. The commitment of the local government of Batam city is still lacking, because the snack food supervision of school children has not been a priority in the development of the city of Batam."

"[ABSTRAKUsia prasekolah merupakan masa persiapan anak untuk masuk sekolah. Pada usiaini perkembangan sosial, emosi, dan kognitif anak berkembang dengan cepat.Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhikesiapan anak usia prasekolah untuk mulai bersekolah. Desain penelitian inimenggunakan studi deskriptif. Dengan pengumpulan data kesiapan sekolahmenggunakan pemeriksaan Nijmeegse Schoolbekwaanheids Test (NST) pada 206anak. Hasil penelitian ini menjelaskan sebesar 42,3% anak sudah siap masuksekolah. Hasil regresi logistik multinomial menunjukkan jenis kelamin anak,pendidikan ibu, pekerjaan ibu, penghasilan keluarga, dan perilaku orang tuamerupakan faktor yang mempengaruhi kesiapan masuk sekolah. Penelitian inimerekomendasikan perawat dapat memberikan edukasi tentang pentingnya peranibu dalam mempersiapkan anak masuk sekolah terutama pada anak usiaprasekolah.

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ABSTRACTPreschool age is the perfect time for children to get ready for school as rapidchildren growth of social, emotional, and cognitive happened at this time round.This research seeks the factors that affect the children?s readiness for school. Priorthe data collection an NST was conducted on 206 children. Then a descriptivestudy was used to collect the NST result 42,3% children are found ready toschool. On multinomial logistic regression test have showed that gender ofchildren, mother?s education, family income, mother?s occupation, and parentsbehavior were factor that affect the school readiness. This study implied theimportance of mother?s roles an preparing their children for school and for nursesto enhance that roles.;Preschool age is the perfect time for children to get ready for school as rapidchildren growth of social, emotional, and cognitive happened at this time round.This research seeks the factors that affect the children?s readiness for school. Priorthe data collection an NST was conducted on 206 children. Then a descriptivestudy was used to collect the NST result 42,3% children are found ready toschool. On multinomial logistic regression test have showed that gender ofchildren, mother?s education, family income, mother?s occupation, and parentsbehavior were factor that affect the school readiness. This study implied theimportance of mother's roles an preparing their children for school and for nursesto enhance that roles.;Preschool age is the perfect time for children to get ready for school as rapidchildren growth of social, emotional, and cognitive happened at this time round.This research seeks the factors that affect the children?s readiness for school. Priorthe data collection an NST was conducted on 206 children. Then a descriptivestudy was used to collect the NST result 42,3% children are found ready toschool. On multinomial logistic regression test have showed that gender ofchildren, mother?s education, family income, mother?s occupation, and parentsbehavior were factor that affect the school readiness. This study implied theimportance of mother?s roles an preparing their children for school and for nursesto enhance that roles.;Preschool age is the perfect time for children to get ready for school as rapidchildren growth of social, emotional, and cognitive happened at this time round.This research seeks the factors that affect the children’s readiness for school. Priorthe data collection an NST was conducted on 206 children. Then a descriptivestudy was used to collect the NST result 42,3% children are found ready toschool. On multinomial logistic regression test have showed that gender ofchildren, mother’s education, family income, mother’s occupation, and parentsbehavior were factor that affect the school readiness. This study implied theimportance of mother’s roles an preparing their children for school and for nursesto enhance that roles., Preschool age is the perfect time for children to get ready for school as rapidchildren growth of social, emotional, and cognitive happened at this time round.This research seeks the factors that affect the children’s readiness for school. Priorthe data collection an NST was conducted on 206 children. Then a descriptivestudy was used to collect the NST result 42,3% children are found ready toschool. On multinomial logistic regression test have showed that gender ofchildren, mother’s education, family income, mother’s occupation, and parentsbehavior were factor that affect the school readiness. This study implied theimportance of mother’s roles an preparing their children for school and for nursesto enhance that roles.]"

"Latar belakang penelitian ini adalah peningkatan biaya kesehatan yang terus meningkat sedangkan anggaran yang disediakan terbatas. Sehingga memerlukan analisis yang lebih mendalam mengenai faktor-faktor yang mempengaruhi peningkatan biaya kesehatan tersebut. Penelitian ini menggunakan studi crosssectional dengan metode kuantitatif, dengan melihat factor umur, jenis kelamin, pendidikan, diagnosis dan rata-rata biaya obat yang diresepkan sesuai dengan data sekunder yang didapat melalui data tagihan provider yang menjadi langganan PT PLN dalam memberikan layanan kesehatan. Dan berdasarkan hasil penelitian, faktor yang mempengaruhi biaya kesehatan dalah umur dan diagnosis penyakit.Disamping hal tersebut, tempat layanan kesehatan rumah sakit juga memiliki andil dalam peningkatan biaya kesehatan dibandingkan dokter praktek.Sehingga menyikapi permasalahan tersebut, diperlukan kebijakan di PT PLN untuk memberlakukan sistem pengobatan yang berjenjang, dari dokter umum ke pengobatan dokter spesialis.

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The background of this research is to increase health costs continue to rise while the budget is limited. Thus require a more in-depth analysis of the factors that affect the health cost increases. This study used cross sectional study with quantitative methods, by looking at the factors age, sex, education, diagnosis, and the average cost of prescription drugs in accordance with secondary data obtained through billing data providers be subscribed by PT PLN in providing health services. And based on research results, factors that affect health care costs is age and diagnosis of the disease. Where health-care hospital also has contributed to the increase in health costs than doctors practice. So addressing these problems, needed policy at PT PLN to enforce treatment system a tiered, from general practitioners to medical specialists."

"ABSTRAKTingginya cemaran mikrobiologi pada jajanan anak sekolah dikarenakan penjaja pangan tidakmenerapkan praktek keamanan pangan yang baik. Penelitian ini bertujuan mengetahui faktorfaktoryang mempengaruhi praktek keamanan pangan penjaja PJAS dengan mengacu teorisosial kognitif dan Model PRECEDE-PROCEED, menggunakan rancangan penelitian potonglintang. Data dikumpulkan dari 239 penjaja PJAS dari 50 SDN di Kota Tangerang Selatan.Hasil penelitian 24,3% penjaja PJAS melakukan praktek keamanan pangan yang baik, 56,5%memiliki tingkat pengetahuan tinggi, serta 57,1% responden memiliki sikap mendukungkeamanan pangan. Ada hubungan antara pengetahuan, sikap, ketersediaan sarana dan fasilitasdan adanya kebijakan keamanan pangan di sekolah dengan Praktek Keamanan Pangan PenjajaPJAS.

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ABSTRACTThe severe microbiological contamination in school children snack is likely due tounimplemented good food safety practice by food vendors. This study aims to determine PJASvendors food safety practice influenced factors in relation to social cognitive theory and thePrecede Proceed model. It was a cross sectional study of 239 PJAS vendors from 50 primaryschools in South Tangerang. The results showed that among PJAS vendors 56,5% had highlevel of knowledge of good food safety practice and 57,1% had good attitude towards it, butonly 24,3% implemented it. There is a relationship between knowledge, attitudes, and theavailability of facilities and food safety policies at schools with PJAS vendors food safetypractices."

"Jajanan anak sekolah adalah makanan dan minuman jajanan yang dijual di lingkungan sekolah. Tujuan penelitian ini adalah untuk mengetahui gambaran dan faktor-faktor yang berhubungan dengan Perilaku Anak Sekolah Dalam Memilih Jajanan di SDN Beji 8 Kecamatan Beji Kota Depok tahun 2016. Desain penelitian ini adalah cross sectional dengan menggunakan instrumen penelitian berupa kuesioner dan daftar tilik. Total sampel yang digunakan dalam penelitian ini adalah 82 responden. Hasil dalam penelitian ini adalah terdapat hubungan antara ketersediaan jajanan dengan Perilaku Anak Sekolah Dalam Memilih Jajanan di SDN Beji 8 Depok 2016. Maka perlu dilakukan pemantauan ketersediaan jajanan dan membuat regulasi mengenai jenis makanan dan minuman yang boleh diperjual belikan di SDN Beji 8 Kecamatan Beji Kota Depok.

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Snacks school children is food and beverage snacks sold in school environments . The purpose of this study is to describe and factors relating to the snacks consumption behavior of school children at SDN Beji 8 Sub-Districts Beji Depok of 2016. This study was a cross sectional study using instruments such as questionnaires and checklists. Total sample used in this study were 82 respondents. The results in this study is a correlation between availability of snacks with behavior of school children in choosing snack at SDN Beji, Depok 8 of 2016. So need to monitoring availability of snacks and making regulation about availability of snacks at SDN Beji 8 Sub-Districts Beji Depok of 2016."

"[Salmonella sp adalah bakteri patogen yang sering menginfeksi manusia melalui makanan dan menyebabkan gastroenteritis. Penelitian ini bertujuan untuk menganalisa hubungan Salmonella sp dalam makanan jajanan dengan kejadian gastroenteritis pada anak-anak SD di Kelurahan Beji Timur Kota Depok. Merupakan studi cross sectional pada 120 anak SD, 21 orang penjamah makanan dan 46 jenis makanan. Uji chi-square menunjukkan Salmonella sp dalam makanan jajanan mempunyai hubungan yang signifikant (P=0,005) dan berisikomenyebabkan gastroenteritis pada anak-anak SD dengan OR: 7,857 (95% CI: 2,067–29,862). Variabel personel higiene penjamah makanan dan fasilitas sumber air bersih merupakan variabel yang ikut berpengaruh. Disarankan untuk dilakukan peningkatan personel higiene anak-anak, penjamah makanan dan penyediaan fasilitas santasi yang memenuhi syarat;Salmonella sp is a bacterial pathogen that frequently affects humans throughout food, and causes gastroenteritis. This study aimed to analyze the relationship of Salmonella sp in snacks food with the incidence of gastroenteritis in children in the village primary school East Beji Depok City. This study a cross-sectionalstudy on 120 primary school children, 21 food handlers and 46 kinds of food. Chisquare test showed Salmonella sp in snacks food has signifikant relationship (P = 0.005) and the risk of causing gastroenteritis in primary school children with OR: 7.857 (95% CI: 2.067 to 29.862). Variable personnel hygiene of food handlers and facilities clean water source is a variable that take effect. Personel hygiene andsource clean water facilities It was advised to improvie children’s personel hygiene, food handlers and provision of eligible sanitation facilities;Salmonella sp is a bacterial pathogen that frequently affects humans throughoutfood, and causes gastroenteritis. This study aimed to analyze the relationship ofSalmonella sp in snacks food with the incidence of gastroenteritis in children inthe village primary school East Beji Depok City. This study a cross-sectionalstudy on 120 primary school children, 21 food handlers and 46 kinds of food. Chisquaretest showed Salmonella sp in snacks food has signifikant relationship (P =0.005) and the risk of causing gastroenteritis in primary school children with OR:7.857 (95% CI: 2.067 to 29.862). Variable personnel hygiene of food handlers andfacilities clean water source is a variable that take effect. Personel hygiene andsource clean water facilities It was advised to improvie children’s personelhygiene, food handlers and provision of eligible sanitation facilities, Salmonella sp is a bacterial pathogen that frequently affects humans throughoutfood, and causes gastroenteritis. This study aimed to analyze the relationship ofSalmonella sp in snacks food with the incidence of gastroenteritis in children inthe village primary school East Beji Depok City. This study a cross-sectionalstudy on 120 primary school children, 21 food handlers and 46 kinds of food. Chisquaretest showed Salmonella sp in snacks food has signifikant relationship (P =0.005) and the risk of causing gastroenteritis in primary school children with OR:7.857 (95% CI: 2.067 to 29.862). Variable personnel hygiene of food handlers andfacilities clean water source is a variable that take effect. Personel hygiene andsource clean water facilities It was advised to improvie children’s personelhygiene, food handlers and provision of eligible sanitation facilities]"

"Saat ini prevalensi obesitas di Indonesia mengalami peningkatan. Akibat buruk dari obesitas adalah dapat menimbulkan berbagai penyakit kronik. Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang menyebabkan obesitas pada anak usia sekolah di SD Islam Al-Azhar 14 Semarang. Desain penelitian ini deskriptik analitik dengan cross sectional study. Dengan teknik stratified simple random sampling, didapatkan jumlah sampel 80 responden. Sebagian besar responden adalah laki-laki dengan rata-rata usia 8,55 tahun, dengan latar belakang orangtua bersuku Jawa. Mayoritas kedua orangtua berpendidikan tinggi dan berpenghasilan menengah ke atas. Rata-rata jumlah anak dalam keluarga 2,51 dengan jumlah anak antara satu sampai dengan lima anak dan sebagian besar ibu bekerja. Terdapat hubungan yang bermakna antara IMT ayah (p=0,000) dan IMT ibu (p=0,000), pola makan (p=0,007), kurang aktivitas fisik (p=0,000), dan tingkat sosial ekonomi keluarga (p=0,005) dengan kejadian obesitas pada anak. Faktor yang paling dominan terhadap kejadian obesitas adalah faktor kurang aktivitas fisik.

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Currently, Indonesia is facing obesity problems, and obesity can result in varied chronic diseases. The objectives of this study was to identify the factors affecting obesity among school-age children at Al-Azhar 14 Islamic Elementary School Semarang. A cross-sectional descriptive-analitic and retrospective study was employed and stratified simple random sampling was used to select the respondents. The majority of responden were male with the mean of age was 8.55 years old. Most of the parents were Javanist. Most parents had high educational background and were in the middle society. The mean number of children was 2.51 and most of the mothers were working mothers. There were four factors that had significant association to children obesity, namely the father's BMI (p=0,000) and mother's BMI of mothers (p=0,000), eating pattern (p=0,007), physical activity (p=0,000), and socio-economic level (p=0,005). The dominant factor was physical activity."

"Tujuan penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi partisipasi sekolah anak berusia sekolah SLTP (13-15 tahun) dan SLTA (16-18 tahun) serta menganalisis apakah terjadi perbedaan partisipasi sekolah anak yang berusia sekolah SLTP dan SLTA antara daerah perkotaan dengan perdesaan di Provinsi Jambi. Penelitian ini menggunakan data Survey Sosial Ekonomi Nasional (Susenas) BPS Panel Triwulan III Tahun 2012. Penelitian ini menggunakan metode regresi logistik (model logit) dengan alat analisis yang dipakai untuk mengolah data yaitu Program SPSS 16. Hasil estimasi menunjukkan bahwa partisipasi sekolah anak usia 13-15 tahun dipengaruhi oleh banyaknya anggota rumah tangga, jenis kelamin anak, tingkat pendidikan ayah dan tingkat pendidikan ibu. Sedangkan partisipasi sekolah anak usia 16-18 tahun dipengaruhi oleh banyaknya anggota rumah tangga, tempat tinggal (desa-kota), jenis kelamin anak, tingkat pendidikan ayah dan tingkat pendidikan ibu. Secara statistik daerah tempat tinggal (kota-desa) berpengaruh signifikan terhadap peluang bersekolah bagi anak usia 16-18 tahun. Secara umum permasalahan tidak sekolah lebih banyak dijumpai di daerah perdesaan. Sedangkan di daerah perkotaan, masalah tidak sekolah relatif lebih kecil. Terjadi perbedaan partisipasi sekolah anak usia 16-18 tahun (jenjang SLTA) antara daerah perkotaan dengan perdesaan. Hal ini memperlihatkan terjadinya disparitas pendidikan antara daerah perdesaan dengan perkotaan pada jenjang pendidikan SLTA.

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The purpose of this study was to analyze the factors that affect school participation of junior high school-aged children (13-15 years) and senior (16-18 years) and to analyze whether there are differences in the participation of school children aged between junior and senior high school urban areas with rural areas in the province of Jambi. This study uses the data of National Socioeconomic Survey (Susenas) BPS Panel Third Quarter 2012. This study uses logistic regression (logit models) with the analytical tools used to process the data that program SPSS 16.

The estimation results indicate that the participation of school children aged 13-15 years are affected by the number of household members, sex of child, education level of father and education level of mother. While the participation of school children aged 16-18 years are affected by the number of household members, place of residence (rural-urban), sex of the child, education level of father and education level of mother.

Statistically area of residence (urban-rural) significantly affects schooling opportunities for children aged 16-18 years. In general, schools are not the problem more prevalent in rural areas. Whereas in urban areas, the problem is not the school is relatively small. There is a difference in school participation of 16-18 year olds (high school level) between urban and rural areas. This shows the disparity of education between rural and urban areas at high school education level."

"Hutan tropis Indonesia mempunyai peran sangat penting dalam ekosistem bumi dan sering disebut sebagai paru-paru dunia. Selain itu, potensi ekonomi hutan tropis sangat besar. Hutan-hutan di Indonesia telah berkontribusi bagi pendapatan negara, yaitu Penerimaan Negara Bukan Pajak. Untuk menjaga kelestarian hutan Indonesia, sejak tahun 1980 pemerintah telah mengeluarkan kebijakan Dana Jaminan Reboisasi yang kemudian berubah menjadi Dana Reboisasi DR. Permasalahan yang terjadi ialah tujuan pemerintah menjadikan DR sebagai rehabilitasi dan reboisasi justru tidak terjadi, bahkan iklim investasi kehutanan di Indonesia justru cenderung menurun. Berdasarkan permasalahan tersebut, penelitian ini bertujuan untuk memberikan gambaran mengenai faktor-faktor pendukung serta penghambat kebijakan Penerimaan Negara Bukan Pajak atas Dana Reboisasi di Indonesia. Dengan menggunakan metode penelitian kualitatif, peneliti mewawancarai narasumber ahli dari stakeholder terkait. Hasil penelitian menunjukkan bahwa faktor pendukung optimalisasi Dana Reboisasiadalah adanya perbaikan sistem informasi dan teknologi sistem pembayaranDana Reboisasi dengan diterapkannya SIMPONI pada tahun 2016, selain itualokasi dana dibuat lebih fleksibel agar dana reboisasi lebih terserap. Sementarafaktor yang menghambat adalah pengenaan tarif Dana Reboisasi dalam matauang dollar, adanya dualisme sistem pembayaran, dan kebijakan yang ada saatini tidak membangun industri kehutanan di Indonesia. Selain perlunya adanyakejelasan tujuan pemerintah dalam Dana Reboisasi apakah bertujuan kepadakelestarian lingkungan atau justru menjadi sumber penerimaan seperti yang saatini terjadi.

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Indonesia's tropical forests have a very important role in the earth's ecosystem and are often referred to as the lungs of the world. In addition, the economic potential of tropical forests is enormous. Forests in Indonesia have contributedto state revenues, namely Non Tax Revenues. To maintain the preservation of Indonesia's forests, since 1980 the government has issued a Reforestation Guarantee Fund policy, which later changed into Reforestation Fund DR. The problem that occurred was the government 39s goal to become DR as rehabilitation and reforestation did not happen, even the forest investment climate in Indonesia actually tended to decrease. Based on these problems, this study aims to provide an overview of the supporting factors as well as inhibiting the Non Tax Revenue policy on the Reforestation Fund in Indonesia. Using qualitative research methods, researchers interviewed expert sources from relevant stake holders.

The result of research indicates that the support factor of Reforestation Fund optimization is the improvement of information system and technology of Reforestation Fund payment system with the implementation of SIMPONI in 2016, besides the fund allocation is made more flexible to reforestation fund more absorbed. While the inhibiting factor is the imposition of the Reforestation Fund in dollar terms, the dualism of the payment system and the current policies do not build the forest industry in Indonesia. In addition to the need for clarity of the government's objectives in the Reforestation Fundwhether it is towards environmental sustainability or it becomes a source of acceptance as it currently happens."

"Perubahan iklim yang disebabkan karena adanya peningkatan emisi gas rumah kaca telah menjadi salah satu isu yang mendapatkan perhatian dunia. Indonesia menjadi salah satu negara yang emisinya cenderung mengalami peningkatan. Salah satu upaya pemerintah untuk mengurangi emisi adalah dengan menetapkan kebijakan pajak karbon dalam Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP). Namun, implementasi kebijakan pajak karbon di Indonesia yang terus ditunda menunjukkan bahwa pemerintah menghadapi tantangan ketika memproses implementasi pajak karbon di mana tantangan tersebut muncul karena disebabkan oleh beberapa faktor. Penelitian ini bertujuan untuk menganalisis berbagai faktor yang mempengaruhi proses implementasi kebijakan pajak karbon di Indonesia dan strategi yang dipertimbangkan pemerintah agar faktor-faktor yang mempengaruhi tersebut dapat teratasi dengan baik. Penelitian ini dilakukan dengan pendekatan kualitatif dan data dikumpulkan melalui wawancara mendalam dan studi kepustakaan. Hasil penelitian menunjukkan bahwa faktor-faktor yang mempengaruhi proses implementasi kebijakan pajak karbon di Indonesia, yaitu adanya dampak yang diberikan terhadap kondisi ekonomi, perbedaan sikap publik terhadap kebijakan pajak karbon, koordinasi antar lembaga pemerintahan, dan tingkat kesulitan menerapkan sistem MRV pada jenis usaha tertentu. Strategi yang dipertimbangkan pemerintah agar faktor-faktor tersebut dapat teratasi dengan baik adalah menerapkan kebijakan secara bertahap dan membangun koalisi yang mendukung pajak karbon, menggunakan pendapatan pajak karbon dengan tepat, mengkombinasikan pajak karbon dengan kebijakan lainnya, dan memastikan integritas sistem MRV agar dapat menentukan besarnya emisi yang dikenakan pajak secara akurat.

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Climate change caused by an increase in greenhouse gas emissions has become one of the issues that received world attention. Indonesia is one of the countries whose emissions tend to increase. One of the government's efforts to reduce emissions is to establish a carbon tax policy in Harmonization of Tax Regulations (UU HPP). However, the delayed implementation of carbon tax policies in Indonesia shows that the government faces various challenges in the policy implementation process where these challenges arise due to several factors. This study aims to analyze various factors that can affect the implementation process of carbon tax policies in Indonesia and strategies that are considered by the government so that these affecting factors can be resolved properly. This research was conducted using a qualitative approach and data were collected through in-depth interviews and literature studies. The results of this research show the factors that affected the implementation process of carbon tax policies in Indonesia are the impact that given to economic conditions, differences in public attitudes towards carbon tax policies, coordination between government agencies, and the degree of difficulty implementing MRV system in certain types of business. The strategy considered by the government so that these factors can be resolved properly are stepwise policy implementation and build coalitions that support carbon taxes, use carbon tax revenues appropriately, combine carbon taxes with other policies, and ensure the integrity of MRV system in order to accurately determine the amount of emissions to be taxed."