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"Grammar and usage of Indonesian language"

"Dengan adanya program MP3EI dituntut adanya perubahan kebijakan di segala sisi, salah satunya kebijakan pajak yang mendukung semua kegiatan ekonomi di dalam MP3EI. Penelitian ini akan menfokuskan kepada kebijakan pajak yang berlaku di industri galangan kapal sebagai salah satu fokus dari 22 kegiatan ekonomi MP3EI dan melakukan analisis atas evaluasi kebijakan tersebut, apakah sudah memenuhi kriteria evaluasi kebijakan publik (efektifitas, efisiensi, kecukupan, keadilan, responsivitas, dan ketepatan). Penelitian ini dilakukan dengan pendekatan kualitatif dan metode kualitatif pula. Hasilnya adalah banyak sekali kebijakan pajak yang berlaku pada pembuatan dan perbaikan kapal yang belum memenuhi kriteria evaluasi kebijakan publik, yaitu kebijakan Bea Masuk dan PPN. Padahal dalam rangka MP3EI perkapalan di Indonesia dituntut memiliki kebijakan pajak yang seharusnya mampu mendorong daya saing industri galangan kapal nasional.

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MP3EI program nowadays required package of policies which could support the 22 economic program itself, one of the important policies is tax policy. This study will focus on tax policy in shipbuilding industry as one of 22 MP3EI economic program which play important roles in national and international connectivity through the tramportation system. This research is to evaluate the policy whether the tax policy meets evaluation criteria (effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness) or not. This research was conducted using a qualitative approach and qualitative methods as well.

The result is a lot of tax policies that apply to the manufacture and repair of vessels which do not meet the criteria for evaluation of public policy, especially in the policy of import duty and VAT. Yet in order MP3EI, shipbuilding in Indonesia are required to have a tax policy which should be able to support the competitiveness of the national shipbuilding industry."

"Like many other Asian countries Indonesia inherited from colonial times a system of land taxation based on a detailed cadastre of all agricultural land. However in contrast with the experience of former colonial territories elsewhere in Asia the Indonesian government has in the post-1965 era been making a determined effort to revive land taxation as a source of revenue, and more important, to use the revenues as a means of promoting regional government initiative in the selection and carrying out of local develop¬ment projects. The tax is administered by a Directorate within the Ministry of Finance, whose regional offices are in charge of assessment down to individual taxpayers. Collection is done by village and regional government o`ficials while the use of funds is determined by kabupaten governments subject to certain regulations from the centre and provinces. In Java, Bali, Lombok, and South Sulawesi assessment is based on land records dating from the final decade of Dutch rule. In other parts of the archipelago where the colonial government did not assess a land tax on peasant agriculture, methods of current assessment are rather ad hoc with considerable differences between regions.Any evaluation of the functioning of an agricultural tax imposed in a poor agrarian economy such as Indonesia must take into account not only the standard criteria for assessing taxes such as equity, impact on resource allocation, administrative efficiency etc but also the rather more special¬ised arguments that have been developed in the literature for taxing agriculture and particularly agricultural land. Evidence available suggests that Ipeda in Indonesia contravenes the principle of equity in that, while widespread exemptions are given to urban income taxpayers, virtually all rural taxpayers have to pay both Ipeda and an assortment of other taxes some of which are assessed in a very regressive fashion. Rural producers are further penalised through government price policies for basic food staples such as rice and the renting of irrigated rice lands to the government sugar estates. There"