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"The research aims to analyze the impacts of tax compliance on regional budgeting and public welfare in East Java Province. Using the Partial Least Square (PLS) method, it considers the following variables: tax compliance, regional finance, general grant, special grant, regional expenditures, and Human Development Index (HDI). The results indicate that tax compliance has significant impacts on regional finance. Tax has significant positive impacts on regional expenditures/spending. Conversely, regional spending affects public social welfare in East Java Province. The research concludes that tax compliance gives significant positive impacts on public welfare in East Java Province during the 2004-2009 period. The prevalent policy implies that regional government has to secure regional financial balance to improve public welfare in East Java Province. The regional government is to promote public awareness that tax compliance is crucial to improve tax revenues and public welfare.

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Penelitian ini bertujuan untuk menganalisa pengaruh kepatuhan pajak dan dampaknya pada penganggaran keuangan daerah dan kesejahteraan hidup masyarakat di Provinsi Jawa Timur. Metode yang digunakan dalam penelitian ini adalah ?Partial Least Square? (PLS). Variabel yang digunakan; kepatuhan pajak, keuangan daerah, hibah umum, hibah khusus, pangsa pajak, pengeluaran daerah, dan Indeks Pembangunan Manusia (HDI). Hasil penelitian ini menunjukkan bahwa kepatuhan pajak berpengaruh pada keuangan daerah. Pajak memiliki pengaruh yang signifikan dan positif untuk pengeluaran/belanja daerah. Sebaliknya, belanja daerah berpengaruh bagi kehidupan kesejahteraan sosial di Provinsi Jawa Timur. Kesimpulannya yaitu kepatuhan pajak memberikan pengaruh yang signifikan dan positif pada kesejahteraan masyarakat di Provinsi Jawa Timur Tahun 2004-2009. Implikasi kebijakan mengatakan bahwa pemerintah daerah harus mengalokasikan perimbangan keuangan daerah untuk meningkatkan kesejahteraan masyarakat di provinsi Jawa Timur. Pemerintah daerah harus mempromosikan memberitahukan masyarakat bahwa kepatuhan pajak diperlukan untuk meningkatkan penerimaan pajak dan kesejahteraan masyarakat."

"Abstract. The research answers the questions: How is the growth of Solok Regional Budget in the budget year of 2009-2012? How is the budget allocated for public services in the budget year of 2009-2012? What consideration is taken by the Regional Government in determining regional budget from the aspect of expense and regional expense management policies? What models are used in the allocation of public service expense in the Regional Budget? The stages of the research are: 1. Conducting comparison on the number of annual public service expenses, 2. Viewing the greatest and smallest allocation of public service expenses, 3. Studying whether the allocated budget is in accordance with the government policy. This stage altogether maps the dynamic of Regional Budget arrangement to see the involvement of each actor in the process of budget formulation. The research uses qualitative research method with the data collection technique of in-depth interview and analysis on the Regional Budget documents. First, the entire data, ethic and emic, were analyzed and described, then reduced by making abstraction, as a core summary. Eventually a conclusion was drawn to give a picture of how to make optimum the allocation of public service expenses in the Regional Budget.Abstrak. Penelitian ini menjawab pertanyaan penelitian mengenai bagaimana pertumbuhan APBD Kota Solok tahun anggran 2009-2012? Bagaimanakah pengalokasian belanja untuk pelayanan publik tahun anggran 2009-2012? Apa pertimbangan yang dilakukan pemerintah daerah dalam penentuan belanja daerah dari aspek kebijakan belanja dan manajemen belanja daerah? Model yang digunakan dalam penganggaran pengalokasian belanja pelayanan publik pada APBD. Langkah-langkah penelitian yang dilakuakn adalah 1) melakukan perbandingan terhadap jumlah belanja pelayanan publik tiap dathun, 2) melihat alokasi belanja pelayanan publik disalurkan dalam jumlah yang paling besar atau yang paling kecil, 3) mengaji apakah anggaran yang dialokasikan bersesuaian dengan kebijakan pemerintah. Langkah tersebut sekaligus memetakan bagaimana dinamika penyusunan APBD sehingga terlihat keterlibatan masing-masing aktor dalam proses perumusan anggaran. Penelitian menggunakan metode penelitian kualitatif dengan teknik pengumpulan data melalui wawancara mendalam dan analisis terhadap dokumen APBD. Dilakukan telaah dan deskripsi seluruh data etik dan emik, lalu direduksi dengan jalan membuat abstraksi sebagai sebuah rangkuman yang inti. Akhirnya sihasilkan kesimpulan yang bisa memberikan gambaran tentang upaya optimalisasi pengalokasian belanja pelayanan publik pada APBD."

"Abstract. There is an increasing trend among investors to consider Good Corporate Governance (GCG) in determining company incentives are to be invested in. Obviously, investors would prefer to make INVESTMENTS in companies that adopt Good Corporate Governance rather than otherwise. This view has eventually led to a belief that GCG can give added values not only to the adopting company, but also to the stakeholders. This research analyzes the impacts of family ownership and founding CEO/chairperson on a company?s costs of debt. This topic is chosen in consideration that there are still a lot of family-owned companies in Indonesia. The research uses a positivist-quantitative paradigm and the samples are 64 family-owned companies listed at the Indonesia Stock Exchange from 2007 to 2009. The research also uses a random effect model. The results of the research indicate that family ownership has positive but insignificant impacts, while founding CEO/chairperson has no impacts on a company?s costs of debt."

"Abstract. This research aims at describing the implementation of a democratic public service (public transportation) among organizational networks in Makassar City. The researcher used a qualitative method and a study case strategy. Data gathering was done through observation, intensive interviews, and document analysis. A case study analysis was used for processing the data and a technical analysis description. Results of this research reveal that the implementation of an inter-organizational network public service (public transportation) is not yet effective. This can be seen from: 1) Regulations: the Makassar City Traiffic and Public Transportation Forum, as an outlet for stakeholders of public transportation, has not been socialized in an effective manner; 2) Commitment: implementors in the field have not shown any commitment to the program; 3) Source: implementors do not share resources; 4) Cooperation: there is no cooperation with other insitutions to support the implementation of the program that has been laid down by the Traffic and Public Transportation Forum; 5) Coordination: each implementor runs the program according to their main duties and functions from their respective institutions; 6) Collaboration: The Forum has not collaborated with other parties in implementing the program; 7) Participation: not all stakeholders or participants are involved in the Forum?s programs.Abstrak. Tujuan dari penelitian ini adalah untuk mendeskripsikan pelaksanaan pelayanan publik yang demokratis (kota transportasi) antar-organisasi jaringan di Kota Makassar. Penelitian ini menggunakan metode kualitatif dan strategi dengan cara studi kasus. Teknik pengumpulan data dilakukan dengan cara observasi, wawancara mendalam dan analsis dokumen. Pengolahan data dan teknik analisis deskriptif dengan menggunakan analisis kasus studi. Hasil penelitian menunjukkan bahwa pelaksanaan pelayanan publik (angkutan kota) antar-organiizational jaringan tidak efektif. Hal tersebut dapat dilihat dari: 1) Peraturan: Makassar Kota Lalu Lintas dan Angkutan Jalan Forum sebagai tempat dengan pemangku kepentingan transportasi publik belum disosialisasikan secara efektif; 2) Komitmen: mereka belum menunjukkan komitmen dari para pelaksana di lapangan; 3) Sumber: para pelaksana tidak menggunakan sumber daya secara bersama-sama; 4) Kerjasama: tidak ada kerjasama dengan lembaga lain dalam mendukung pelaksanaan program yang telah ditetapkan dalam Forum Lalu Lintas dan Angkutan Jalan; 5) Koordinasi: pelaksana masing-masing menjalankan program sesuai dengan tugas pokok dan fungsi dari lembaga; 6) Kolaborasi: Tahapan pelaksanaan program di Forum belum berkolaborasi dengan pihak lain; and 7) Partisipasi: semua pemangku kepentingan atau peserta belum terlibat dalam program Forum."

"Quality improvement in public service has become a major concern in government institutions in their effort to provide the public with maximum service. It is also a major concern for Samsat (One-Roof System) institutions in Jakarta, Bogor, Tangerang, Bekasi (Jabodetabek). The purpose of this study is to analyze the quality level of the service provided by Mobile Samsat units in Jabodetabek. The study uses the quantitative approach in order to illustrate the gap between consumer expectation of public service and consumer perception of the actual service, based on five dimensions: reliability, responsiveness, assurance, empathy, and tangibility. Measurement results of the five dimensions show that customers find the service provided by Mobile Samsat in Jabodetabek to be unsatisfactory."

"This article proposes two focuses on the discussion on fiscal decentralization carried out by the government and the important role that taxation in bringing about the process of economic democratization. Taxation is one of the most crucial factors in the strengthening of the role of the government especially the role of tax in budgetary issues. The two issues are strategic for a mutual relationship between the state and its citizen, the state in its legal authority to collect tax from its citizens and on the other hand the citizens to pay taxes as part of its submission to the existing law.

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Abstrak. Penelitian ini mengusulkan dua focus yaitu, diskusi mengenai desentralisasi fiscal yang dilakukan oleh pemerintah dan peran penting perpajakan dalam mewujudkan proses demokratisasi. perpajakan yang dalam mewujudkan proses demokratisasi ekonomi. Pajak merupakan salah satu faktor paling penting dalam penguatan peran pemerintah terutama peran dalam isu-isu anggaran. Terdapat dua isu strategis untuk hubungan timbal balik antara negara dan warganya yaitu, negara dalam kewenangan hukum untuk mengumpulkan pajak dari warganya dan di sisi lain warga untuk membayar pajak sebagai bagian dari penyerahan kepada hukum yang ada."

"Abstract. Together with the implementation of local autonomy, Indonesia implemented the concept of fiscal decentralization,manifested through the local government’s authority to collect tax and retribution. The implementation process of such policy,however, still triggers certain problems, such as people’s perception of tax as burdensome obligation without any right ofcounter-achievement (compensation) for its payment. This research aims to study the paradigm change of local tax, viewedfrom three aspects: (1) the paradigm shift of local tax in Indonesian governance system, (2) new paradigm of local tax, (3) theeffect of local tax paradigm change toward local developments. The approach used is qualitative with data collection techniquesof observation, in-depth interview and literature study. The result shows that the paradigm change of local tax is necessary sincethere is a spectrum of democracy development in society due to the fact that the revenue from local retribution is less than therevenue from local tax. As a consequence, local tax paradigm should be altered i.e. local tax must give counter-achievementfor the related tax sectors. Hence, local tax paradigm change shall increasingly influence the taxpayers to obediently fulfill theirobligation of paying local tax since they may directly enjoy the benefit of their tax."

"Abstract. Public trust is a very essential and fundamental element to the legitimacy of public administration. Moreover, the local government is obliged to serve the community. Without public trust, many policies may have serious problems. Therefore, it is necessary to maintain and enhance public trust. A highly committed public trust will allow public administrators to receive good judgment, which is, necessary in the policy-making process. This paper is carefully seeing through some findings of a deliberative public policy formulation, especially in the planning and budgeting areas. The qualitative study was conducted in the Probolinggo regency from 2008 to early 2011. Data were collected through participant and non-participant observation, focus group discussions, in-depth interviews, as well as search of relevant documents. The findings of this study indicate the existence of change in public which in the current situation requires a commitment of local political elite to open public places. Commitment to the use of public places, in the application of the transparency principles, participation and accountability in public policy formulation process, will bring back public trust to the local government; especially if the local society feels and believes that the deliberative public participation will significantly affect the final result of the policy formulation.Abstrak. Kepercayaan publik adalah elemen yang sangat penting dan mendasar untuk mendapatkan administrasi publik yang sah. Terlebih lagi, pemerintah daerah berkewajiban untuk melayani masyarakat. Tanpa kepercayaan publik, banyak kebijakan akan menemui masalah-masalah yang serius. Karenanya, adalah sangat perlu untuk menjaga dan meningkatkan kepercayaan publik. Kepercayaan publik yang berkomitmen akan memungkinkan administratur publik untuk mendapatkan penilaian yang baik, yang mana diperlukan di dalam hal proses penyusunan kebijakan. Makalah ini melihat dengan sangat hati-hati beberapa temuan di dalam formulasi kebijakan publik yang bersifat deliberatif, terutama di dalam area perencanaan dan penganggaran. Studi kualitatif ini dilakukan di kabupaten Probolinggo dari tahun 2008 sampai awal 2011. Data dikumpulkan dengan jalan pengamatan partisipatif dan non-partisipatif, diskusi kelompok terarah, wawancara mendalam dan penelitian dokumen-dokumen terkait. Temuan dari penelitian ini menunjukkan adanya perubahan di masyarakat, yang mana – di dalam situasi sekarang ini – membutuhkan komitmen dari elit politik lokal untuk membuka ruang-ruang publik. Komitmen untuk menggunakan ruang-ruang publik, dalam hal penerapan prinsip keterbukaan, partisipasi dan akuntabilitas di dalam formulasi kebijakan publik, akan mengembalikan kepercayaan masyarakat terhadap pemerintahan daerah; terutama bila masyarakat setempat merasa dan percaya bahwa keikutsertaan masyarakat secara sukarela akan memengaruhi secara bermakna hasil akhir dari formulasi kebijakan."

"This paper has three objectives: first, to acknowledge the basic right to water as recently recognized by the UN and, consequently, to address the government?s responsibility to provide water services; second, to describe the problems and dilemma in the privatization of water services in Jakarta, the capital city of Indonesia, as a policy choice; third, to reinforce the idea that privatization of public services is beneficial but not a panacea; therefore, the government as the center of public administration needs to reconsider some of their key policies on public services."

"The purpose of this research paper is to analyze the implementation of corporate governance at the Regional Development Banks, or locally known as Bank Pembangunan Daerah, in Indonesia. The focus of this study is on the role and the position of the governing body or board as well as the relations between governance in micro context and macro condition in the framework of institutional theory. The kind of paradigm that is used in this research paper is the post-positivist paradigm by using mixed methods. To analyze the implementation of corporate governance, this research paper is using several key actors: BOD's Size, Board of Commissioners Size, Board of Independent Commissioners Size, Audit Committee's Size, Block-holder Ownership, Risk Monitoring Committee, and Nomination and Remuneration Committee. The results of this research paper indicate that Bank Pembangunan Daerah merely fulfill the requirements of important tools in the implementation of corporate governance. In the end, this will influence the manageability of risk management and compliance process. This condition has positioned the importance of the existence of board in the form of both board of commissioners and board of directors in the management and the achievements of the performance of Bank Pembangunan Daerah (BPDs). In the perspective of corporate governance theorizing that is related to the institutional approach, board can be the balancing power in the context of the diversity of agents that display the relationship patterns not only in the micro-level that involve principal, management, and employees, but also in the macro condition such as legal system in the forms of regulations, social and cultural system, and political system in the form of relations between companies and both legislative and executive institutions. This is related to the strong influence of bureaucracy and political institutions that demonstrate the emergence of conflicting objectives and political interference in the management of Bank Pembangunan Daerah. This condition emerges as the consequences of the existence of Bank Pembangunan Daerah as regional-owned enterprises (BUMDs) that has dual functions, namely as a business enterprise that focuses on making profits as well as an agent of regional development and providing services to the public.

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Penelitian ini menganalisis pelaksanaan corporate governance pada Bank Pembangunan Daerah. Kajian difokuskan pada peran dan kedudukan board serta hubungan antara tata kelola pada konteks mikro dan kondisi makro dalam kerangka pendekatan institutional theory. Penelitian ini menggunakan paradigma post positivs dengan menggunakan mix method. Untuk menganalisis pelaksanaan corporate governance, penelitian ini menggunakan proksi: BOD Size, Board of Commisioner Size, Board of Independent Commisioner Size, Audit Commite Size, Blockholder Ownership, Risk Monitoring Committee, dan Nomination and Remuneretion Committee. Hasil penelitian menunjukkan bahwa Bank Pembangunan Daerah baru sebatas memenuhi ketentuan pemenuhan organ-organ penting dalam pelaksanaan corporate governance. Hal ini pada akhirnya mempengaruhi pengelolaan manajemen risiko (risk management) dan compliance process. Kondisi ini memposisikan pentingnya keberadaan board dalam wujud dewan komisaris maupun direksi dalam pengelolaan dan pencapaian kinerja Bank Pembangunan Daerah (BPD). Dalam perspektif teorisasi corporate governance yang terkait dengan pendekatan institusional, board dapat menjadi kekuatan penyeimbang dalam konteks keberagaman aktor (agent) yang menunjukkan pola hubungan tidak saja dalam tataran mikro yang melibatkan pemilik (principal), management, dan pekerja, tetapi juga kondisi makro seperti sistem hukum dalam bentuk regulasi, sistem sosial dan budaya, dan sistem politik dalam bentuk hubungan antara perusahaan dengan lembaga legislatif dan eksekutif. Hal ini berkaitan dengan kuatnya pengaruh birokrat dan institusi politik yang menunjukkan munculnya conflicting objective dan political interference dalam pengelolaan Bank Pembangunan Daerah. Kondisi ini muncul sebagai konsekuensi dari keberadaan Bank Pembangunan Daerah sebagai Badan Usaha Milik Daerah (BUMD) yang memiliki fungsi ganda yaitu sebagai entitas bisnis yang berorientasi pada pencapaian keuntungan dan juga sebagai agent of regional development dan melayani kepentingan masyarakat."