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"Pemahaman wajib pajak terhadap hak dan kewajiban dalam peraturan perundang- undangan dapat meningkatkan kepatuhan sukarela. Menurut pendekatan economic analysis of law, efisiensi adalah meminimalkan sumber daya dan memaksimalkan manfaat. Tulisan ini menganalisis mengenai sudut pandang implementasi program pengungkapan sukarela yang terdapat dalam Bab V Undang-Undang Harmonisasi Peraturan Perpajakan dari sudut pandang pemerintah dan wajib pajak. Bagi wajib pajak dapat mengurangi biaya denda/sanksi pajak, sehingga perhitungan efisiensi menjadi relevan. Bagi pemerintah, efisiensi tercapai ketika pendapatan pajak diperoleh dengan biaya minimal melalui kepatuhan sukarela. Konsep efisiensi dalam pendekatan economic analysis of law, pada prinsipnya dapat dilihat sebagai suatu metode dalam mempengaruhi pembentukan hukum, memahami keberadaan hukum, serta bagaimana hukum dipatuhi. Namun, pertimbangan efisiensi pada hukum dapat merepetisi konsep hukum yang pernah ada sehingga memunculkan pertanyaan mengenai efektivitas penerapan penegakan hukum. Program pengungkapan sukarela yang hadir setelah program pengampunan pajak merupakan upaya berkesinambungan untuk meningkatkan pendapatan pajak negara berdasarkan prinsip keadilan dan kepastian hukum. Metode penelitian yang digunakan dalam pepnelitian ini adalah metode penelitian doktrinal melalui data kualitatif untuk mengelaborasi konsep efisiensi menurut pendekatan economic analysis of law khususnya pada implementasi program pengungkapan sukarela, selanjutnya digunakan untuk menganalisis penerapan penegakan hukum yang efektif pasca berlangsungnya program, serta menguraikan prinsip keadilan dan kepastian hukum dari program ini. Hasilnya dapat diperoleh bahwa aspek sukarela dari keikutsertaan pelaksanaan peraturan memberikan dampak efisiensi bagi tercapainya tujuan, dengan tetap memperhatikan evaluasi dari pelaksanaan program dan penerapan penegakan hukum yang konsisten bagi mereka yang tidak patuh sebagai bentuk kepastian hukum, serta nilai keadilan terjadi ketika wajib pajak patuh maupun wajib pajak yang sebelumnya tidak patuh keduanya telah sama-sama berkontribusi melakukan penyetoran pajak penghasilan.

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Taxpayers’ understanding of their rights and obligations in laws and regulations can enhance voluntary compliance. According to the theory of economic analysis of law, efficiency involves minimizing resource use and maximizing benefits. This paper examines the perspective on the implementation of the voluntary disclosure program contained in Chapter V of the Tax Regulation Harmonization Law from the viewpoints of both the government and taxpayers. For taxpayers, this program can reduce the cost of tax sanctions, making the calculation of efficiency relevant. For the government, efficiency is achieved when tax revenue is collected at minimal cost through voluntary compliance. The concept of efficiency in the economic analysis of law essentially can be seen as a method of influencing the formation of law, understanding the existence of law, and how the law is obeyed. However, considerations of efficiency in law can reiterate existing legal concepts, raising questions about the effectiveness of law enforcement. The voluntary disclosure program that followed the tax amnesty program is a continuous effort to increase state tax revenue based on the principles of justice and legal certainty. The research method used in this study is a doctrinal research method through qualitative data to elaborate the concept of efficiency according to the theory of economic analysis of law, particularly in the implementation of voluntary disclosure programs, and then used to analyze the application of effective law enforcement after the program, and describe the principles of justice and legal certainty of this program. The results indicate that the voluntary aspect of participating in the implementation of regulations has an efficiency impact on achieving goals, while still taking into account the evaluation of program implementation and the consistent application of law enforcement for those who are non-compliant as a form of legal certainty. The value of justice occurs when compliant taxpayers and previously non-compliant taxpayers both contribute to making income tax payments."

"ABSTRAKPenelitian ini memiliki tujuan untuk menganalisis faktor-faktor yang memengaruhi pengungkapan sukarela emisi gas karbon. Faktor-faktor yang diteliti adalah kepemilikan institusional, kepemilikan asing, direksi asing, sertifikasi EMS ISO 14001 dan social pressure. Penelitian ini menggunakan 555 observasi dari 185 sampel perusahaan publik yang bergerak dalam industri utama dan industri manufaktur di Indonesia selama periode tahun 2013-2015. Penelitian ini menunjukkan bahwa di Indonesia, rata-rata tingkat pengungkapan emisi gas karbon masih tergolong rendah yaitu sebesar 6,82 . Hal tersebut menandakan rendahnya kesadaran dan kepedulian terhadap isu emisi gas karbon di Indonesia. Hasil penelitian juga menemukan bahwa sertifikasi EMS ISO 14001 dan social pressure berpengaruh signifikan terhadap tingkat pengungkapan sukarela emisi gas karbon. Kepemilikan institusional, kepemilikan asing, dan direksi asing tidak berpengaruh signifikan terhadap tingkat pengungkapan sukarela emisi gas karbon.

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ABSTRACTThe objective of this research is to analyze the determinants of carbon emission disclosure. Determinant factors analyzed in this study are institutional ownership, foreign ownership, foreign directors, EMS ISO 14001 certification and social pressure. This study uses 555 observations from 185 samples of public companies in major industries and manufacturing industries in Indonesia during the period 2013 2015. This study shows that in Indonesia, the average rate of carbon emissions disclosure is 6.82 . It is indicates that the awareness about carbon emission issue is still low. The results also found that EMS ISO 14001 certification and social pressure significantly influence the level of voluntary carbon emissions disclosure. Institutional ownership, foreign ownership and foreign director have an insignificant effect on the carbon emission disclosure level."

"[Tujuan dari penelitian ini adalah untuk mencari penyebab tingginya voluntary turnover para karyawan level supervisor keatas di PT XY dan merancang sebuah program intervensi untuk mengatasi permasalahan tersebut. Penelitian ini menggunakan tipe penelitian kuantitatif dan kualitatif. Tipe penelitian kuantitatif digunakan untuk pengukuran penyebab utama. Tipe penelitian kualitatif melalui metode wawancara dan analisis data sekunder digunakan untuk mengenali masalah dan mencari faktor-faktor penyebab mengapa masalah tersebut terjadi. Alat ukur yang digunakan dalam penelitian ini adalah alat ukur voluntary turnover intention yang dikembangkan oleh Tang, Kim, dan Tang (2000) berdasarkan teori dari Mobley (1982) dengan koefisien alpha (α)sebesar 0.784 dan alat ukur kepuasan kerja berdasarkan teori kepuasan kerja Spector (1997) dengan koefisien alpha (α) sebesar 0.974. Peneliti menggunakan multiple regression untuk mengetahui faset kepuasan kerja yang berpengaruh pada voluntary turnover intention. Hasil penelitian menunjukkan bahwa faset promosi adalah faset kepuasan kerja yang paling berpengaruh pada voluntary turnover intention diantara faset-faset lainnya. Oleh karena itu, intervensi yang diusulkan adalah perencanaan dan pengembangan karir karyawan untuk meningkatkan kepuasan kerja dan menurunkan voluntary turnover intention karyawan PT. XY;The purpose of this study is to determine the cause of supervisors above voluntary turnover at PT XY and design an intervention program to overcome it. This studyused quantitative and qualitative research type. Quantitative research type were used to measure major cause. Qualitative research type were used to determine the problem and the factor that cause the problem. The research was used voluntary turnover intention survey developed by Tang, Kim, Tang (2000) based on Mobley theory (1982) with coefficient alpha score (α) 0.784 and job satisfaction survey basedon Spector (1997) with coefficient alpha (α) 0.974.The multiple regression technique was used to determine job satisfaction facet that influence to voluntary turnover intention. The result show promotion as job satisfaction facet, were having significance influence among other facets. Therefore, the proposed intervention is career planning and development system to improve job satisfaction in order toreduce voluntary turnover intention of employees at PT XY., The purpose of this study is to determine the cause of supervisors above voluntaryturnover at PT XY and design an intervention program to overcome it. This studyused quantitative and qualitative research type. Quantitative research type were usedto measure major cause. Qualitative research type were used to determine theproblem and the factor that cause the problem. The research was used voluntaryturnover intention survey developed by Tang, Kim, Tang (2000) based on Mobleytheory (1982) with coefficient alpha score (α) 0.784 and job satisfaction survey basedon Spector (1997) with coefficient alpha (α) 0.974.The multiple regression techniquewas used to determine job satisfaction facet that influence to voluntary turnoverintention. The result show promotion as job satisfaction facet, were havingsignificance influence among other facets. Therefore, the proposed intervention iscareer planning and development system to improve job satisfaction in order toreduce voluntary turnover intention of employees at PT XY.]"

"Program Pengungkapan Sukarela merupakan salah satu upaya pemerintah dalam memulihkan perekonomian yang sempat terguncang pasca pandemi Covid-19. Realisasi program ini masih belum seperti yang diharapkan dalam Undang-Undang Harmonisasi Peraturan Perpajakan akibat rasio pajak yang masih rendah. Penelitian ini bertujuan untuk menganalisis evaluasi kebijakan atas pelaksanaan Program Pengungkapan Sukarela dan menggambarkan secara detail faktor-faktor yang menjadi tantangan yang dihadapi oleh pemerintah dalam meningkatkan rasio pajak pada pelaksanaan Program Pengungkapan Sukarela. Penelitian dilakukan dengan pendekatan kualitatif dan teknik pengumpulan data dengan studi kepustakaan dan wawancara mendalam. Hasil penelitian menyimpulkan bahwa Program Pengungkapan Sukarela telah meningkatkan penerimaan, namun dapat berdampak pada penurunan kepatuhan pajak apabila tidak dukung dengan pengawasan, sistem perpajakan dan penegakan hukum yang baik pasca pelaksanaan kebijakan ini. Faktor-faktor yang menjadi tantangan dalam meningkatkan rasio pajak pada pelaksanaan Pengungkapan sukarela yaitu koordinasi antar instansi dalam menghimpun pajak, tata laksana pemerintah yang baik, serta tingkat kepatuhan dan kepercayaan Wajib Pajak. Dari hasil penelitian tersebut, pemerintah disarankan untuk tidak menerapkan program yang serupa dalam dekat, memaksimalkan sosialisasi, memberikan fasilitas menarik terkait repatriasi dan investasi, memanfaatkan basis data yang ada dengan data matching, serta meningkatkan pengawasan, sistem perpajakan, dan penegakan hukum yang konsisten pasca Program Pengungkapan Sukarela.

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The Voluntary Disclosure Program is one of the government's efforts to revive the economy, which was affected by the Covid-19 pandemic. The realization of this program has not met the expectations outlined in the Harmonization of Tax Regulations due to persistently low tax ratio. This research aims to analyze the policy evaluation of the Voluntary Disclosure Program and provide a detailed description of the challenges faced by the government in increasing the tax ratio during the implementation of the program. The research was conducted using a qualitative approach and data collection techniques through literature review and in-depth interview. The research findings concluded that the Voluntary Disclosure Program has increased revenue but may have a negative impact on tax compliance if not supported by effective supervision, taxation systems, and law enforcement following the implementation of this policy. The challenging factors in improving the tax ratio during the implementation of the Voluntary Disclosure Program include inter-agency coordination in tax collection, good governance practices, and the level of taxpayer compliance and trust. Based on the research findings, it is recommended that the government avoids implementing similar programs in the near future, maximize socialization efforts, provide attractive incentives related to repatriation and investment, utilize existing databases through data matching, and enhance supervision, tax systems, and consistent law enforcement post-implementation of the Voluntary Disclosure Program."

"Penelitian bertujuan untuk mengetahui penerapan good corporate governance dan pengungkapan sukarela dapat mempengaruhi tingkat asimetri informasi perusahaan serta bagaimana kepemilikan keluarga mempengaruhi asosiasi tersebut. Good corporate governance dinilai berdasarkan indeks yang dikeluarkan oleh Indonesian Institute for Corporate Directorship, sedangkan untuk pengungkapan sukarela menggunakan score berdasarkan dengan checklist pengungkapan yang digunakan oleh Chau dan Gray (2010). Pengujian hipotesis dengan model regresi linear berganda yang menggunakan sampel sebanyak 233 perusahaan yang terdaftar di Bursa Efek Indonesia selama tahun 2008.Hasil penelitian ini menunjukkan bahwa good corporate governance dan pengungkapan sukarela tidak berpengaruh terhadap tingkat asimetri informasi. Namun good corporate governance mempengaruhi positif dan signifikan terhadap tingkat pengungkapan sukarela. Kepemilikan keluarga terbukti tidak terpengaruh terhadap hubungan antara good corporate governance dengan asimetri informasi, good corporate governance dengan pengungkapan sukarela serta pengungkapan sukarela dengan asimetri informasi.This study aims to determine good corporate governance and voluntary disclosure can effect information asymmetry level also how family ownership effects the association. Good corporate governance is measure based on an index issued by Indonesian Institute for Corporate Directorship, while voluntary disclosure using a score based on the disclosure checklist that used by Chau and Gray (2010). Hypothesis testing is came out using multiple linear regresion model with sample of 233 companies listed on Bursa Efek Indonesia during 2008.

The results of the this study show that good corporate governance and voluntary disclosure do not affect the level of information asymmetry. But good corporate governance has positive and significant influence on voluntary disclosure level. Family ownership is proven not affected the association between good corporate governance and information asymmetry level, good corporate governance and voluntary disclosure, and also voluntary disclosure and information asymmetry level."

"Penelitian ini berfokus pada pengaruh struktur kepemilikan yang diwakili oleh kepemilikan manajerial, kepemilikan blockholder, kepemilikan asing, dan kepemilikan institusional terhadap tingkat pengungkapan sukarela perusahaan manufaktur. Sampel yang igunakan adalah 86 laporan tahunan perusahaan manufaktur yang terdaftar di BEI pada tahun 2007. Jumlah pengungkapan sukarela pada laporan tahunan diukur dengan menggunakan indeks pengungkapan sukarela yang dikembangkan oleh Adhariani (2005) dan telah mengalami beberapa penyesuaian oleh Ningrum (2007). Dari hasil penelitian, ditemukan bahwa kepemilikan manajerial memiliki hubungan negatif dan signifikan terhadap tingkat pengungkapan sukarela, yang artinya bahwa semakin besar porsi kepemilikan manajerial dalam perusahaan, maka tingkat pengungkapan sukarela perusahaan akan semakin rendah.

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This study is focusing on the effect of ownership structure represented by managerial ownership, blockholder ownership, foreign ownership, andinstitutional ownership in voluntary disclosure level of manufacturing companies.The samples consist of 86 annual reports of manufacturing companies listed on the IDX at 2007. The amount of voluntary disclosure provided in annual reports is measured by disclosure items developed by Adhariani (2005) and modified by Ningrum (2007). Findings from the research is managerial ownership has negative and significant influence in voluntary disclosure, which means that when managerial ownership getting bigger, the voluntary disclosure level will getting lower."

"ABSTRAKPenelitian ini bertujuan untuk menganalisis implementasi kontrak bagi hasil tersebut dilihat dari sisi penerimaan negara dan beban yang harus ditanggung kontraktor K3S. Metode penelitian ini adalah kualitatif. Tujuan penelitian ini bersifat deskriptif. Hasil penelitian ini menunjukkan bahwa kebijakan ini memberikan kenaikan yang signifikan pada penerimaan negara dan beban yang harus ditanggu kontraktor. Selain itu, penelitian ini juga menunjukkan bahwa masih adanya ketidakpastian hukum atas peraturan pelaksana. Saran yang dapat diberikan adalah harus adanya peraturan pelaksana yang jelas serta harus ada insentif baru yang diberikan kepada kontraktor.

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ABSTRACTThis research has goals to analyze the implementation of the new PSC gross split in terms of state revenue and the burden that must be borne by the contractors. The method of this research is qualitative. The purpose of this study is descriptive. The results of this study indicate that the policy gives significant increasement on state revenues and contractors burden. Also, this study indicate that there are no legal certainty in implementation regulation especially in tax regulation. An advice to resolve this issue is to implement the implementation regulation and give new insentifs for the contractors."

"Kader kesehatan komunitas adalah varian bentuk sukarelawan Indonesia yang berbasis komunitas. Selama masa kekuasaan Pemerintah Orde Baru, program-program kesehatan dan kesejahteraan nasional seperti Keluarga Berencana, PKK dan Posyandu, berhasil memobilisir ratusan ribu perempuan dan laki-laki untuk berperan menjadi kader kesehatan komunitas. Namun demikian jumlah yang bertahan tetap menjalankan fungsi sukarelawan kesehatan komunitas hingga kini, jumlahnya sangat sedikit. Kebertahanan (sustainability) partisipasi sukarela berkaitan dengan sejumlah faktor. Dalam disertasi ini peneliti menggali lebih jauh konteks partisipasi sukarela pada kader yang bertahan, melalui sudut pandang teori diri dialogis. Teori diri dialogis memaknai konsep diri sebagai sebuah lanskap dimana terdapat posisi-posisi diri yang terus bergerak dinamis dalam ruang dan waktu. Konstruk diri dialogis kader kesehatan komunitas dari hasil studi ini memperlihatkan beberapa penjelasan penting, antara lain bahwa kader kesehatan komunitas yang bertahan adalah mereka yang mengalami pergeseran posisi-posisi diri hingga akhirnya posisi aku komunitas (representasi komunitas dalam diri individu) mendominasi dan bersesuaian dalam hubungannya dengan posisi-posisi diri lainnya.

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Kader Kesehatan Komunitas serves as one of a kind of community based volunteers in Indonesia. During Suharto era, national health and welfare programs such as Keluarga Berencana (National Birth Control Program), PKK (Family Welfare Education Program) and Posyandu (Integrated Health Service Activity in Sub Village level) has succeeded in mobilising hundred of thousands people, devoting themselves to function as Kader. Kader helps implementing governmental programs and concomitantly plays the role as volunteer for the community. However, the sustained Kader only left but a few. The sustainability of Kader reflects some factors. The study examines voluntary participation of Kader from the dialogical self theory. Dialogical self explains how individuals self constructed dynamically. Self explained as a landscape which has positions that continually shifts and communicates. The research result shows that the sustainability of Kader heavily relates to the shifting of self positions and how the representation of community in self dominates and adjusts to the other positions."

"Establishment of modern tax office is part of efforts to increase tax revenues through increase in publics' trust to the tax administration system. Meanwhile tax audit is carried to identify whether the Taxpayer has performed their taxes obligation according to legislation. This research will test the effect of establishment of modern tax office. The test is to identify whether the effect of both independent variables are carried out jointly or partially. This research adopted survey method, carried out by disseminating questionnaires to three respondent groups namely: Taxpayer, tax consultant and tax officer. Sampling method used was non-probability sampling, namely incidental sampling technique. Data gained were analyzed by using double regression. Data analysis already carried out indicates that there is significant effect of variable of establishment of modem tax office and tax audit on tax revenues attainment program, both jointly and partially. Comparison of both independent variables of this research indicates that the establishment of modern tax office has greater effect than the tax audit.Based on this research finding, it is recommended that in the subsequent research, test should be made other variables that may affect variables of tax revenues attainment program. Other variables presumably having effect are among others: macro economic situation, socialization by the Directorate General of Taxes, perception to benefit of paying taxes etc. Based on this research finding, it is also recommended that in application at field, it is necessary to pay greater attention to aspects of increase in tax audit effectiveness. This recommendation is based on the research revealing that tax audit's contribution is not yet as great as that provided by the establishment of modern tax office. There should be greater attention to tax audit aspect, to increase compliance of the Taxpayer in performing their taxes obligation. Increase in compliance of Taxpayers will provide more optimum implementation of tax revenues attainment program."