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"In 2015, along with the implementation of taxpayer development year, DGT as an extension of government released a policy which facilitates the elimination of administrative sanction through filing. This policy is also refered to as reinventing policy. A similar policy was also enacted in 2008, under the name of sunset policy. Government released these policies in order to increase state revenue derived from tax sector which has been considered as unable to reach the maximum amount of revenue and to strengthen the database owned by DGT. This research was a study case about the evaluation of the 2008 sunset policy and 2015 reinventing policy that were implemented in a Pratama-level tax office in Depok Cimanggis. This was a qualitative research and its result indicated that sunset policy was successful in increasing the obedience of taxpayers as well as increasing tax revenue for that particular tax office. On the contrary, reinventing policy in 2015 was considered unsuccessful in terms of increasing obedience as well as tax revenue."

"Sunset policy tahun 2008 dan reinventing policy tahun 2015 bertujuan meningkatkan penerimaan pajak yang dinilai belum mencapai hasil yang maksimal sekaligus untuk memeperkuat basis data di Direktorat Jenderal Pajak. Skripsi ini merupakan studi kasus evaluasi sunset policy dan reinventing policy yang dilakukan di KPP Pratama Depok Cimanggis. Penelitian ini merupakan penelitian kualitatif dengan teknik pengumpulan data melalui wawancara mendalam. Hasil penelitian ini menunjukkan bahwa sunset policy telah berhasil dalam meningkatkan kepatuhan wajib pajak sekaligus meningkatkan penerimaan pajak khususnya bagi KPP Pratama Depok Cimanggis. Sebaliknya reinventing policy dapat dikatakan gagal baik dari sisi meningkatkan kepatuhan maupun dari sisi menambah penerimaan pajak.

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Sunset policy in 2008 and reinventing policy in 2015 aimed at increasing tax revenues that have not achieved its maximum potential, also to strengthen database at the DJP. This thesis is a case study evaluation about reinventing policy and sunset policy conducted in KPP Pratama Depok Cimanggis. This study is a qualitative research data collection through in-depth interviews. The results of this study indicate that sunset policy has succeeded in improving tax compliance and increase tax revenue especially for KPP Pratama Depok Cimanggis. However reinventing policy has failed both in terms of improving compliance and also from the side to add tax revenue."

"Penelitian ini dilakukan untuk mendapatkan gambaran mengenai proses formulasi kebijakan insentif Pajak Bumi dan Bangunan atas lahan pertanian di Kabupaten Sleman. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui studi lapangan (wawancara mendalam) dan studi kepustakaan. Hasil dari penelitian ini menunjukkan bahwa proses formulasi kebijakan insentif Pajak Bumi dan Bangunan bagi lahan pertanian berlangsung pada saat pembahasan Raperda Peraturan Daerah Nomor 11 Tahun 2012 tentang Pajak Bumi dan Bangunan Perdesaan dan Perkotaan. Pembuatan Kebijakan Insentif tersebut dilatarbelakangi oleh posisi Kabupaten Sleman yang strategis sehingga rawan akan fenomena konversi lahan pertanian menjadi non pertanian, dan alternatif kebijakan yang dipilih sebagai insentif Pajak Bumi dan Bangunan bagi lahan pertanian adalah pengurangan tarif Pajak Bumi dan Bangunan yang kemudian dicantumkan dalam Pasal 8 Peraturan daerah tersebut.

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This undergraduate thesis was conducted to get a overview of how the process of formulations policy property tax incentive on agricultural land in the Sleman Regency. This study used a qualitative approach to techniques of collecting data through field reasearch (Indepth-Interview) and literatur study. The results of this research show that the process of formulation policy property tax insentive on agricultural land takes place at the time of the discussion of the draft regulation the number 11 in 2012 about the rural and urban property tax. The incentive policies backed by the creation of the strategic position of Sleman Regency so prone to the phenomenon of conversion of farmland to non farmland, and alternative policy chosen as tax incentives for agricultural land is the reduction of tax rates was then be stated in the section 8 regulations of the area."

"Kebijakan PMK.124/PMK.011/2013 dikeluarkan untuk menjaga stabilisasi perekonomian nasional karena ada krisis ekonomi yang terjadi di Indonesia yang disebabkan oleh kebijakan the Fed, defisit neraca perdagangan dan defisit transaksi berjalan. Tujuan dari penelitian ini adalah untuk menganalisa latar belakang pemberian insentif pajak dan implikasinya terhadap wajib pajak industri tekstil. Penelitian ini menggunakan pendekatan kualitatif dengan desain deskriptif dan metode pengumpulan data dilakukan melalui wawancara mendalam dan studi literatur. Hasil penelitian ini adalah pemerintah memberikan insentif pajak kepada industri tekstil karena penyumbang devisa terbesar non-migas, penyerapan tenaga kerja yang besar, dan selalu mengalami surplus ekspor. Sedangkan implikasi bagi pemerintah dan industri tekstil adalah pengurangan pendapatan negara selama September-Desember 2013, tidak terjadinya pemutusan hubungan kerja, dan cash flow perusahaan yang lebih sehat.

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The policy of PMK.124/PMK.011/2013 to keep the stabilization of national economy due to economic crisis in Indonesia caused by Fed policy, trade deficit and current account deficit. The purpose of this research was to analyze background and implications of tax incentives to taxpayers textile industry. This research used a qualitative approach with descriptive design and method of data collection was conducted through in-depth interviews and literature studies.

The results of this research is that the government give tax incentives to the textile industry as the largest foreign exchange earner of non-oil and gas, large employment, and always had a surplus of exports. While the implications for government and textile industry is the reduction in state revenue during the September to December 2013, the non-occurrence of a termination, and the company's cash flow become more healthier."

"ABSTRAKSkripsi ini membahas mengenai implementasi kebijakan pada penerapan tarif progresif dalam rangka pelaksanaan pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di DKI Jakarta dimaksudkan untuk memberikan progresivitas sehingga dapat dirasakan adil bagi Wajib Pajak. Namun pada penerapan kebijakannya ditemukan permasalahan. Penelitian ini bertujuan untuk menganalisis implementasi kebijakan dalam penerapan tarif progresif PBB P2 di DKI Jakarta. Penelitian ini dilakukan menggunakan pendekatan kualitatif melalui wawancara mendalam terhadap aktor-aktor pelaksana kebijakan dan studi literatur. Adapun hasil penelitian ini yakni implementasi penerapan tarif progresif PBB P2 yang belum baik ditinjau dari realisasi penerimaan PBB P2 tahun 2013 sebesar Rp 3.372.759.801.356 atau 93,79% yang belum optimal serta kendala dalam pelaksanaan penerapan tarif progresif PBB P2 berupa resistensi dari masyarakat DKI Jakarta dan upaya pemerintah dalam mengatasi kendala tersebut.

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ABSTRACTThis undergraduate thesis discusses about implementation of progressive rates of land and building tax on rural and urban sector collection intended to provide a progression that can be perceived fairly for the taxpayer. However, the implementation of policies found problems. This study aims to analyze policy implementation in the application of progressive rates of land and building tax on rural and urban sector collection in Jakarta. This research was conducted using a qualitative approach through in-depth interviews of the actors implementing the policy and literature review. The results of this research is the implementation of application of progressive rates of land and building tax on rural and urban sector is not good in terms of realization of the land and building tax on rural and urban sector acceptance in 2013 is IDR 3,372,759,801,356, or 93.79%, which is not optimal and obstacle in the implementation of progressive rates the land and building tax on rural and urban sector such as resistance from people of Jakarta and government efforts to overcome that obstacle."

"Dalam rangka merealisasi pertumbuhan ekonomi agar meningkatkan daya serap tenaga kerja dan kesejahteraan masyarakat, telah terjadi peningkatan kegiatan industri. Peningkatan kegiatan industri yang mengandalkan energi fosil dalam jangka panjang dapat memicu kontribusi emisi semakin tinggi yang tidak diperhitungan melalui pasar produsen dan konsumen. Perlu upaya pemerintah agar terjadi transformasi pergeseran dari industri tinggi karbon (high carbon industries) ke aktivitas industri ke arah resoruces efficiency dan mendorong penggunaan sumber energi baru terbarukan menuju industri rendah karbon (low carbon industries). Seperti yang terjadi di berbagai Negara, untuk mendorong investasi dan kegiatan di sektor industri rendah karbon, Pemerintah memberikan berbagai insentif pajak. Namun berbagai insentif yang secara fiscal juga merupakan subsidi pemerintah melalui pengorbanan penerimaan pajak tersebut, dirasakan belum cukup efektif. Disertasi ini bertujuan merekonstruksi kebijakan insentif pajak untuk mendorong industri rendah karbon. Analisa hasil penelitian dimaksudkan untuk menggambarkan dan mengevaluasi kondisi kebijakan insentif pajak saat ini, menganalisa faktor-faktor penghambat dan kelemahan instrumen kebijakan insentif pajak serta mengusulkan desain rekonstruksi kebijakan insentif pajak yang dapat dibangun menuju industri rendah karbon di Indonesia. Penelitian ini menggunakan paradigma kronstruktivisme dan menggunakan qualitatif system dynamics. Hasil evaluasi menunjukan insentif pajak masih diberikan secara parsial, tersebar, serta belum terfokus pada upaya penurunan emisi gas rumah kaca (GRK) pada sektor industri sehingga kebijakan insentif pajak dinilai masih belum efektif. Berdasarkan lima kriteria prinsip perpajakan yang ideal menunjukkan bahwa administrasi pelaksanaan pemberian insentif pajak tidak sederhana. Insentif pajak tidak bersifat netral dan tidak menarik industri karena tidak ekonomis. Peraturan pajak yang tidak transparan dan birokrasi pemerintah telah menghambat sehingga implementasinya masih sulit. Hambatan dan kelemahan pemberian insentif pajak yaitu kurangnya koordinasi para implementor kebijakan, pengukuran insentif yang belum optimal, tidak adanya blueprint pengembangan industri, dan kebijakan yang tidak memihak industri dalam negeri dan industri kecil. Desain rekonstruksi kebijakan insentif pajak yang diusulkan harus mempertimbangkan empat aspek yaitu prinsip pemberian insentif pajak, bentuk insentif pajak, manfaat insentif pajak dan syarat pemberian insentif pajak. Desain rekonstruksi insentif pajak yang ditawarkan diyakini dapat menjadi kunci untuk mendorong perubahan perilaku industri ke arah efisiensi energi dan beralih ke energi baru terbarukan untuk mendorong industri rendah karbon dan menghasilkan keunggulan kompetitif.

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To realize the economic growth that absorpt of labor and improve the welfare society there has been an increase in industrial activities.The increase of industrial activities which still rely on fossil fuels in the long term can lead to higher emission contribution. This emission is not calculated in producer and consumer markets. It should be the government's efforts to transform high-carbon industries to resources efficiency of industrial activity. The government also should encourage the use of renewable energy sources towards low carbon industries. In many countries, to encourage investment and activities at low carbon industries, the goverment provide the tax incentives. However various fiscal incentives which are also a government subsidy through the sacrifice of the tax revenue, is not effective. This research is aimed to analize why the reconstruction design of tax incentives policies is needed that would lead to lowcarbon industries.

This research applies qualitative system dynamics and Nvivo. The evaluation result show that the tax incentives schemes are granted partial, scattered, and have not focused on efforts to reduce green house gases (GHG) emissions in the industrial sectors thus tax incentive policies have not been effective.The evaluation results based on five ideal principles of taxation show that the tax administration implementation are not simple. In addition, tax incentives are not neutral and not efficient. Further, tax rules are not transparent and the government bureaucracy implementation is still complicated.

Barriers and weaknesses of the tax incentives are caused by firstly, lack of coordination among the policy implementor, secondly, insentives measurements are not optimal, thirdly, lack of industrial development blueprint and lastly, policies tend to be pro-capitalist. The reconstruction of proposed tax incentive policies have to consider four aspects which consists of the principle of grant, the type, the benefit and the terms of tax incentives. Reconstruction design of tax incentives offered is believed to be the key driving to change industry behavior towards energy efficiency, switching the use of conventional energy toward renewable energy, encouraging low-carbon industries and generating competitive advantage."

"ABSTRAKSkripsi ini membahas mengenai analisis kebijakan bea keluar atas komoditikelapa sawit dan biji kakao. Pemerintah memiliki kewenangan untuk menetapkantarif yang digunakan sebagai instrumen kebijakan fiskal menahan ekspor yangterus meningkat. Tarif progresif yang ditetapkan bertujuan untuk mengikuti hargapasar internasional yang fluktuatif, untuk menjaga kebutuhan dalam negeri, sertameningkatkan program hilirisasi dalam industri. Penelitian ini dilakukan untukmengetahui bagaimana proses pembuatan kebijakan bea keluar atas keduakomoditi ini karena pertimbangan yang ada dalam peraturan tersebut tidak cukup.Penelitian ini menggunakan pendekatan kualitatif dengan teknik analisis datakualitatif. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan perlakuanantar kedua komoditi tersebut karena terdapat perbedaan karakteristik baik darisegi tanaman, tujuan serta kepentingan yang ada. Dalam penelitian ini jugamenunjukkan bahwa perubahan tarif yang terjadi dikarenakan adanya harga pasaryang tidak menentu.

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ABSTRACTThis Thesis discussed about the analysis of difference in treatment over tax policyfor palm and cocoa. The government has the authority to set tariff which is usedas fiscal instrument to restrain the increasing export. A progressive tariffs set tofollow the rise and fall of the international market price, to keep domesticdemand, and to increase the downstream industry program. This research wasconducted to know how the process of policy making about duties of cocoa andpalm because consideration of each regulation is not enough. This research usesqualitative approach with qualitative data collection procedures. The results ofthis research show there is a difference treatment for both commodities as both ofthem have different characteristic in terms of crops, goals, and interests. Thisresearch also shows that the tariff changes due the fluctuate market price."