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Abstrak :
Penelitian ini menguji pengaruh Penawaran Saham Perdana IPO terhadap probabilitas perusahaan melakukan rotasi KAP Upward Non-Big 4 ke Big 4 . Rotasi KAP dalam penelitian ini adalah rotasi KAP rill yaitu jika terjadi pergantian KAP yang mengaudit perusahaan bukan hanya perubahan komposisi partner audit. Dengan regresi logistic menggunakan data perusahan yang terdaftar di Bursa Efek Indonesia dari tahun 2004-2016 kecuali perusahaan yang termasuk ke dalam industri keuangan menunjukan bahwa IPO akan meningkatkan probabilitas perusahaan untuk melakukan rotasi KAP Upward. Penelitian ini membuktikan bahwa laporan audit dapat dijadikan sebagai sinyal positif terhadap investor. Di Indonesia, rata-rata perusahaan masih sangat menaruh kepercayaan pada KAP Big 4 untuk mengaudit laporan keuangannya karena KAP Big 4 diyakinkan dapat memberikan kualitas audit yang lebih baik daripada KAP Non-Big 4. Kata kunci:Audit, Rotasi KAP Upward, Penawaran Saham Perdana, regresi logistik. ......This study examines the effect of Initial Public Offering IPO to the probability of a company doing a Upward audit rotation Non Big 4 to Big 4 . The audit rotation in this research is the rill rotation that if there is a change of audit firm not only change the composition of audit partner. Using logistic regression among listed company in Indonesian Stock Exchange from 2004 2016 companies in the financial industry indicates that IPO will increase the probability of the company to conduct the Upward audit rotation. This study proves that audit report can be used as a positive signal to investors. In Indonesia, the average company still strongly believes in Big 4 to audit its financial statements because Big 4 is assured of providing better audit quality than the Non Big 4. Keywords Audit, Upward Rotation, Initial Public Offering, logistic regression.

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The pressure from non marketing to the company getting bigger as public society and world awareness about big part of the company to human life getting higher. This pressure in later on push the development of application of Corporate social responsibilities (CSR) concept as one of company's strategy to guarantee its business. The development of Corporate social responsibilities (CSR) has been assumed to existed along time ago but the definition of its concept start in 1950 (Carol], 1999). The development of Corporate social responsibilities (CSR) create Corporate social responsibilities (CSR) definition that has its meaning from carivative activities to the one that integrated to business. But there are some similarities which is balance between looking for the profit and concerning social activities and environment (SWA 2005; 46). The development of Corporate social responsibilities (CSR) in Indonesia has been in discussion since 1995. The purpose of this research are to know: (I) company's understanding of Corporate social responsibilities (CSR) ; (2) how far CSR application has been implemented, (3) factors that influenced CSR implementation. This research is expected to catch diversity of pattern of Corporate social responsibilities (CSR) that can contribute to the knowledge in mapping of Corporate social responsibilities (CSR) practice in Indonesia. Type of research in Qualitative research method is explorative with study case research strategy. Companies that being researched are four companies with different industry background but all of them been operated in Indonesia as also the main player in each industry. Four companies that been selected are PT. NEWMONT INDONESIA in mining field, PT Astra Agro Lestari Tbk in agriculture business, PT PLN Jakarta and Tangerang (Persero) and KOMPAS-GRAMEDIA Group in services. Data that been collected is analized by using comparative study to see comparative to see the similarities and differencies in CSR implementation between companies. The result of this research shown that the four companies have different pattern in understanding and maintain CSR implementation. Newmont understood CSR as a form of responsibility for having privilege to operate and develop (threatened demand). PT PLN and AAL understood as a care form to the society around the company in order to be part of the society as in the end they can support its operation (profit). Different that the three companies earlier, KKGN not really take CSR to company's profit. KKG understood CSR as a form of care that comes from moral obligation and to answer society expectation (moral). The similarities from the four companies are they realize the importance of CSR implementation in their operation process. Generally, the companies understood the CSR concept as an effort of the company to have society support by giving them positive contribution to external stakeholder company. There is a similarity in Respondent definition in four companies, confidence in existence of take and give law. CSR definitions in four companies in general have three propositions where CSR are: 1. Company's obligation, which can be seen from company's commitments in its policy, programs, resources allocation (funding, human resources, time and energy), organizational structure, evaluation and reporting process as a responsible manner to its operation to society. 2. To improve the welfare of society, for example through improvement in economic, education, health, infrastructure, etc. 3. To support company's operation, such as resources supply, asset protection, consumer creation, etc. From CSR implementation side, this research concluded that (I) CSR policy still in general form of company's Code of Conduct; (2) trend to choose CSR issues that appropriate with company's competency and resources. (3) trend to use CSR in charity form; (4) put CSR in external relation function; (5) except Kompas, company use internal funding for CSR initiatives; (6) CSR evaluation and reporting tend to be internally conducted. Based on Malkasian (2004) Newmont has the higher level of commitment then the other three companies. Factor that seem to be influencing CSR understanding and implementation are context, operational impact, and internal condition of company. Suggestions for managerial in implementing CSR are (I) give attention on internal CSR; (2) give attention also in minimalize negative impact on operation; (3) integrating CSR with business process; (4) increasing transparency in evaluating and reporting CSR to external stakeholders. Suggestions for next research are (1) conduct explanative study in proofing factors that influence CSR understanding and implementation; (2) deep research in the real process of CSR in the field; (3) historical study to find CSR motives; (4) deeper examination about CSR and business process and value chain management.

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Perkembangan implementasi teknologi informasi dan komunikasi TIK di bidang kepemerintahan saat ini semakin meningkat pesat baik untuk peningkatan kinerja internal organisasi maupun untuk peningkatan kualitas layanan publik Kementerian Keuangan merupakan salah satu lembaga pemerintah yang melakukan banyak perbaikan dalam penerapan TIK untuk mendukung pencapaian pengelolaan keuangan yang kredibel dan akuntabel Untuk mendukung hal tersebut Pusat Sistem Informasi dan Teknologi Keuangan Pusintek yang merupakan unit TIK pusat di lingkungan Kementerian Keuangan melakukan banyak proyek TIK Penelitian ini dilakukan untuk mengevaluasi dan menganalisis tingkat kematangan pelaksanaan manajemen proyek di Pusintek Kementerian Keuangan Model kematangan yang digunakan adalah Project Management Maturity Model PMMM yang disesuaikan dengan Project Management Body of Knowledge PMBoK Hasil dari penelitian ini menunjukkan bahwa tingkat kematangan manajemen proyek di Pusintek Kementerian Keuangan adalah tingkat 2 Hal ini menunjukkan bahwa Pusintek telah memiliki kebijakan dan standar dalam pelaksanaan manajemen proyek Namun berdasarkan pemeriksaan dan observasi dokumen yang dilakukan penelitian ini pelaksanaan manajemen proyek belum sepenuhnya mengacu pada kebijakan tersebut Menurut PMMM tingkat 2 menunjukkan belum adanya konsistensi dalam pemahaman dan pelaksanaan manajemen proyek Penelitian ini juga memberikan beberapa rekomendasi yang dapat dilakukan oleh Pusintek Kementerian Keuangan untuk dapat mencapai kematangan tingkat 3 Rekomendasi mencakup beberapa aspek yaitu aspek kebijakan yang terdiri dari melakukan sosialisasi kebijakan dan menyusun beberapa prosedur yang dibutuhkan aspek sumber daya manusia yang terdiri dari memberikan pelatihan manajemen proyek evaluasi manajemen proyek dan manajemen program serta melakukan evaluasi dan pengukuran kinerja tim proyek serta aspek teknologi yang terdiri dari pemanfaatan tools atau sistem manajemen proyek. ......The implementation of information and communication technology ICT in government today is growing rapidly both to improve the internal performance of the organization and to improve the quality of public services The Ministry of Finance is one of the government agencies that make a lot of improvements in the implementation of ICT to encourage the achievement of credible and accountable financial management To support this Pusat Sistem Informasi dan Teknologi Keuangan Pusintek which is the IT department of the Ministry of Finance did a lot of ICT projectsThis study was conducted to evaluate and analyze the maturity level of project management implementation in Pusintek Ministry of Finance Maturity model used is Project Management Maturity Model PMMM which is adapted to the Project Management Body of Knowledge PMBOK The result of this study indicates that the project management maturity level in Pusintek Ministry of Finance is level 2 It means that Pusintek already have policies and standards in the implementation of project management However based on the evaluation and documents observation conducted by this study the implementation of project management have not been fully based on the policies According to PMMM level 2 shows the lack of consistency in the understanding and implementation of project management This study also provides some recommendations that can be done by Pusintek to achieve the maturity level 3 The recommendations are grouped into three aspects policy by disseminating the policy and developing the necessary procedures human resource by providing project management project management evaluation and management program training and evaluating and measuring the performance of the project team and technology by more using the project management tools and systems Keywords Project Management Maturity Level PMMM PMBOK.

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ABSTRAK Meningkatnya prevalensi kekurangan gizi dan kelebihan berat badan di Indonesia timur menimbulkan dugaan bahwa keterbatasan akses pangan, baik dari sisi akses ke pasar maupun akses secara ekonomi berpengaruh terhadap beban ganda malnutrisi. Studi ini bertujuan untuk menganalisis pengaruh akses pangan terhadap kekurangan gizi pada balita dan kelebihan berat badan individu dewasa serta kemungkinan terjadinya beban ganda malnutrisi dalam satu rumah tangga di Indonesia timur. Dengan menggunakan data IFLS East tahun 2012 dan metode estimasi OLS serta probit with sample selection, hasil studi menunjukkan bahwa keterbatasan akses pangan secara geografis dapat menyebabkan ketidakterjangkauan pangan yang berakibat pada meningkatnya kekurangan gizi, baik pada anak balita maupun individu dewasa. Sedangkan dari sisi akses pangan secara ekonomi, hasil studi menemukan bahwa keterbatasan akses pangan dari sisi pendapatan maupun harga pangan pokok tidak hanya meningkatkan kemungkinan kekurangan gizi pada anak balita, tetapi juga dapat beban ganda malnutrisi dalam satu rumah tangga. Hasil studi ini mengimplikasikan bahwa diperlukan kebijakan stabilisasi harga pangan, terutama pangan pokok untuk mengatasi malnutrisi, termasuk menurunkan kemungkinan beban ganda malnutrisi dalam satu rumah tangga di Indonesia timur. Namun, untuk daerah yang cenderung mengalami kekurangan gizi, diperlukan pula perbaikan akses pasar untuk dapat meningkatkan status gizi masyarakat di daerah tersebut.

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ABSTRACT The increasing of overweight and underweight prevalence in Indonesia represent that Indonesia face double burden of malnutrition. In the Eastern of Indonesia, as high as the prevalence of underweight, the prevalence of overweight are also higher than national prevalence. From these fact, we have an opinion that lack of food access, either geographically or economically, lead adult gain overweight, but in other side, child tend to being underweight. Using IFLS East data 2012, this study aim to analyze the impact of food access to child undernutrition, adult overweight, and household double burden of malnutrition in Eastern Indonesia. Estimate with ordinary least square and probit with sample selection, this study find out that lack of food accessibility lead children and adult being underweight. In other side, food affordability, higher food price lead to double burden malnutrition. These result imply that stabilizing food price would be one of key to attacking double burden of malnutrition in the Eastern of Indonesia. These study also imply that the policies are needed to tackling malnutrition in the Eastern of Indonesia should be different between province, for province with high prevalence of underweight also need to provide better access to market.

Abstrak :
Hipertensi perlu mendapatkan perhatian karena hipertensi menjadi penyebab paling umum terjadinya berbagai penyakit tidak menular. Hipertensi adalah tekanan darah tinggi dimana sistolik ≥ 140 mmHg dan atau diastolik ≥ 90 mmHg, definisi ini berdasarkan JNC 7. Tujuan dari penelitian ini untuk mengetahui hubungan depresi dan status pekerjaan dengan kejadian hipertensi pada wanita dewasa di Indonesia dengan menganalisis data IFLS-5 tahun 2014. Desain yang digunakan dalam penelitian ini adalah cross sectional dengan sampel penelitian sebesar 14.349, sample diambil berdasarkan total samping data yang masuk dalam kriteria inklusi dan eklusi penelitian. Depresi diukur menggunakan CES-D (Center for Epidemiological Studies Depression) yang memiliki 10 pertanyaan. Hasil penelitian ini menujukan bahwa proporsi hipertensi pada wanita dewasa di Indonesia pada tahun 2014 dengan menggunakan data IFLS-5 sebesar 23,8%. Hasil multivariate hubungan depresi dengan hipertensi memiliki P-value >0,005 ini berarti tidak ada hubungan antara depresi dengan kejadian hipertensi pada wanita dewasa di Indoneisa, hubungan status pekerjaan dengan hipertensi memiliki P-value 0,023 ini berarti P- value <0,05 dan nilai PR adjusted 0,920 (CI 95% 0,856-0,989) ini berarti bahwa yang memiliki risiko lebih tinggi terjadinya hipertensi adalah ibu yang tidak bekerja dengan risiko lebih tinggi dibandingkan dengan ibu yang bekerja ......Hypertension needs attention because hypertension is the most common cause of non-communicable diseases. Hypertension is defined systolic blood pressure ≥ 140mmHg and or diastolic ≥90 mmHg, this classification according to JNC seventh. This study aims to know the correlation of depression and job status on hypertension in adulth women in Indonesia use data IFLS-5 2014. Design of this research used cross sectional study, sample which suitable from inclusion and exlusion criteria was 14.349 respondens. Depression was measured using CES-D (Center for Epidemiological Studies Depression) which have 10 questions. The results showed the proporsion of hypertension in women adulth was 23,8%. Multivariate analysis using cox regression showed that there was not a significant relationship between depression and hypertension P value >0,005 then for relationship job status and hypertension P value 0,023 and PR adjusted was 0,920 (CI 95% 0,856-0,989). The conclusion was there was the significant relationship between job status and hypertension. Women who do not work have more risk than working woman

Abstrak :
ABSTRAK
Lapangan panas bumi Mataloko secara administratif terletak di Desa Todabelu, Kabupaten Golewa, Ngada, Nusa Tenggara Timur (NTT) dalam jarak 10 km ke timur-tenggara Bajawa, ibukota Ngada. Reservoir dangkal yang terletak di alterasi batuan diidentifikasi sebagai zona lempung. Pembentukan zona reservoir di zona lempung disebabkan oleh sesar normal Wae Luja yang melewati daerah ini, di mana sesar ini menyebabkan pembentukan fraktur di zona ini dan sebagai saluran masuknya cairan dari reservoir ke reservoir dangkal. model konseptual dimulai dengan menafsirkan data geosains (geologi, geokimia, geofisika). Langkah pertama adalah pemrosesan ulang data Magnetotelluric (MT) sebagai data utama. Kemudian diintegrasikan dengan hasil analisis data geologi, geokimia, geofisika untuk menghasilkan model konseptual. Model konseptual ini akan menjadi data input pada pemodelan numerik. Tahap kedua yaitu melakukan simulasi reservoir yaitu mengubah model konseptual menjadi model numerik. Pemodelan dilakukan dengan secara forward dengan software TOUGH2. Penelitian ini berhasil membuat model natural state lapangan Mataloko. Ketercapaian kondisi natural state ditunjukkan dengan adanya kesesuaian antara profil temperatur sumur dengan hasil pemodelan. Model natural state lapangan Mataloko agar dapat membantu untuk melakukan skenario pengembangan lapangan diantaranya perhitungan potensi, penentuan lokasi sumur produksi dan sumur injeksi, serta pemantauan kondisi reservoir selama masa eksploitasi.

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ABSTRACT
Mataloko is geographically located in Golewa Subdistrict, Ngada Regency, East Nusa Tenggara Province, Indonesia The formation of the reservoir zones in claycap zone is caused by normal faults Wae Luja that pass through this area, where this fault which causes the formation of fractures in this zone and as a channel entry of fluid from the reservoir into the shallow reservoir. Geoscientific surveys covering thermal manifestations area have been conducted followed by exploration drillings. However, delineation of high temperature up-flow zone associated with heat source is still challenging, even drilling data from 2 wells could not answer the question yet. Development of conceptual model is started by interpreting geosciences data (geology, geochemistry, geophysics). The first step is reprocessing of Magnetotelluric (MT) data as the main data. It is then integrated with the analysis results of geology, geochemistry, geophysics data to generate a conceptual model. The TOUGH2 simulation uses the conceptual model in point 2 as input data, producing natural conditions that are calibrated with well data/compatibility curves (temperature data as a function of depth). Simulation results on well data show compatibility. This gives a strong indication that the center of the upflow is vertically below MT-3 and MT-4 and the outflow is in the northwest of the Mataloko Geothermal prospect area.

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Tesis ini mengkaji dua film produksi Hollywood, The Great Wall (2016) dan Doctor Strange (2016), yang memperlihatkan gejala supremasi kulit putih di dalamnya. Untuk mengkaji kedua film sebagai teks, tesis ini menggunakan pendekatan cinema studies yang menganalisis aspek naratif dan sinematografis (Boggs & Petrie, 2008). Selanjutnya, digunakan teori semiotik struktural dari Roland Barthes untuk membaca simbol-simbol yang mendukung penghadiran supremasi kulit putih dalam teks. Penelitian ini menunjukkan bahwa logika cerita dibentuk melalui peristiwa-peristiwa penting dalam teks yang memperlihatkan keunggulan tokoh kulit putih. Penokohan tampak di dalam teks melalui konstruksi tokoh kulit putih yang hadir secara dominan dalam tataran peristiwa dan interaksi dengan tokoh lainnya. Tempat-tempat yang dihadirkan di dalam kedua teks tidak sekadar menjadi latar yang melengkapi unsur naratif film, tapi berperan pula sebagai ruang ideologis yang memperlihatkan dominasi tokoh kulit putih. Sementara itu, simbol-simbol dan objek-objek dominan yang hadir di dalam teks dapat dibaca sebagai penanda supremasi kulit putih. Supremasi kulit putih menjadi ideologi teks The Great Wall dan Doctor Strange. ......This thesis examines two Hollywood films, The Great Wall (2016) and Doctor Strange (2016), which show symptoms of white supremacy in them. To study the two films as texts, this thesis uses a cinema studies approach which analyzes narrative and cinematographic aspects (Boggs & Petrie, 2008). Next, Roland Barthes' structural semiotic theory is used to read symbols that support the presence of white supremacy in the text. This research shows that the logic of the story is formed through important events in the text that show the superiority of white characters. Characterization appears in the text through the construction of white characters who are dominantly present at the level of events and interactions with other characters. The places presented in the two texts do not just serve as backgrounds that complement the film's narrative elements, but also act as ideological spaces that show the dominance of white characters. Meanwhile, the dominant symbols and objects present in the text can be read as markers of white supremacy. White supremacy is the ideology of the texts of The Great Wall and Doctor Strange.

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Tata letak geografis Indonesia yang berada pada posisi rawan bencana menyebabkan pentingnya penerapan program pengurangan risiko bencana berbasis inklusif. Di sisi lain, program ini terintegrasi pada perencanaan pembangunan jangka panjang. Salah satunya wilayah yang menerapkan program pengurangan risiko bencana, yakni Kabupaten Sleman. Sleman menempati urutan pertama dalam kepadatan masyarakat dan jumlah komunitas disabilitas terbanyak dibandingkan Kabupaten/Kota di D.I Yogyakarta. Tetapi dalam implementasinya banyak kendala yang dihadapi, seperti tingkat pemahaman yang masih melihat disabilitas sebagai individu yang tidak berdaya, aksesibilitas yang minim, sehingga menyebabkan keterpaparan bencana yang tidak proporsional. Pada penelitian ini bertujuan untuk mendeskripsikan implementasi program pengurangan risiko bencana dan menganalisis faktor pendorong dan penghambat implementasi program di Kabupaten Sleman. Pendekatan postpositivism digunakan dalam penelitian ini dengan teknik pengumpulan data kualitatif-deskriptif. Hasil penelitian tesis ini menunjukkan bahwa sebagian besar adanya kesesuaian program dengan penerima manfaat, program dengan organisasi pelaksana dan kesesuaian penerima manfaat dengan organisasi pelaksana karena banyaknya program yang telah melibatkan komunitas disabilitas sebagai assessor terkait aksesibilitas yang diberikan dan pelatihan inklusivitas pada para implementor program. Di sisi lain, sinergitas terhadap organisasi penyandang disabilitas dan organisasi pelaksana mulai masif dilakukan. Seiring waktu berjalan, pemerintah pun mulai mengubah mindset dalam memandang disabilitas sebagai kelompok berisiko tinggi yang perlu ditingkatkan kapasitasnya, meskipun belum secara merata pemahaman ini. Beberapa faktor pendorong dalam program ini ialah adanya komitmen dari pimpinan dalam memberikan setiap kebutuhan disabilitas, pelibatan disabilitas mulai dari pembentukan program hingga tahap evaluasi. Namun faktor penghambat dari ragam disabilitas dan ilmu pengetahuan yang terbatas menjadi kendala terbesar pada implementasi program pengurangan risiko bencana berbasis inklusif ini. ......Indonesia’s disaster-prone geographic condition makes it imperative for the government to implement an inclusive disaster risk reduction program. On the other hand, such program has been integrated into the national long term development plan. One of the regencies that implements a disaster risk reduction program is the Sleman Regency. Sleman ranks first in population density and the number of disability communities when compared to other regencies/cities in D.I. Yogyakarta. However, its implementation faces numerous obstacles, such as low level of understanding, that views disabled people as helpless individuals, and minimum accessibility, which result in a disproportionate exposure to disasters. This thesis aims to describe the implementation of disaster risk reduction program in Sleman Regency and analyze the factors which facilitate and inhibit program implementation. This research utilizes a post-positivism approach, with qualitative data collection method. This thesis found that for the most part, the program is compatible with the beneficiaries and implementing organizations. Such can also be said for the beneficiaries and implementing organizations. The reason for the compatibility is because the program has brought in the disability communities to act as assessors for matters related to accessibility and conducted inclusivity training for program implementers. The synergy between disability and implementing organizations has increased. Over time, the government has changed its mindset and started to view disability communities as a high-risk group which require capacity building, although such understanding is not yet widespread. Some of the driving factors are the leadership’s commitment in providing the needs of the disability communities and the involvement of disability communities in all stages of the program, from formulation until evaluation. On the other hand, the inhibiting factors for this inclusive disaster risk reduction program are the different types of disabilities and limited knowledge of program implementers regarding disability.

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Pandemi COVID-19 mengaruskan pemerintah melakukan respons kebijakan yang extraordinary, cepat dan terukur. APBN dimanfaatkan sebagai instrument utama untuk pemulihan ekonomi nasional dengan pengalokasian anggaran penanganan COVID-19. Program Pemulihan Ekonomi Nasional (PEN) yang telah diberikan dalam bentuk belanja non tunai yaitu belanja perpajakan dalam bentuk skema fasilitas kepabeanan dan insentif perpajakan. Penelitian ini bertujuan untuk menganalisis pelaksanaan kebijakan fasilitas kepabeanan dan insentif perpajakan pada industri farmasi serta menganalisis implikasi dan beban administrasi dari kebijakan fasilitas kepabeanan dan insentif perpajakan pada industri farmasi dalam rangka penanganan pandemic COVID-19. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data studi kepustakaan dan wawancara mendalam. pelaksanaan kebijakan fasilitas kepabeanan dan insentif perpajakan pada industri farmasi sudah diimplementasikan dengan baik. Kebijakan pembebasan bea masuk, kebijakan insentif PPN Impor Tidak Dipungut dan PPh 22 Impor Dibebaskan atas impor bahan baku obat untuk penanganan covid-19, akan memberikan manfaat positif kepada perusahaan dari segi cashflow dan menurunkan biaya produksi obat untuk penangan COVID-19. Kemudian, PPN terutang atas penyerahan obat penanganan COVID-19 kepada intasalasi farmasi, ditanggung pemerintah. administrative cost dari sisi Fiskus dengan diberlakukannya PPN Ditanggung Pemerintah maka administrative cost baik fiscal cost, time cost maupun psikologist cost menjadi ada tambahan dari sisi pengawasan untuk pembuatan fakur pajak, SPT PPN dan pemeriksaan terhadap laporan realisasi PPN Ditanggung Pemerintah yang dibuat oleh PKP. Dari segi PKP ada administrative cost tambahan yaitu membuat laporan realisasi PPN Ditanggung Pemerintah selain dari kewajiban membuat SPT PPN Masa. ......The COVID-19 pandemic has forced the government to carry out extraordinary, fast and measurable policy responses. The state budget is used as the main instrument for national economic recovery by allocating a budget for handling COVID-19. The National Economic Recovery Program (PEN) has been provided in the form of non-cash expenditures, namely tax expenditures in the form of customs facility schemes and tax incentives. This study aims to analyze the implementation of customs facility policies and tax incentives in the pharmaceutical industry as well as analyze the implications and administrative burdens of customs facility policies and tax incentives in the pharmaceutical industry in the context of handling the COVID-19 pandemic. This study uses a qualitative approach with data collection techniques from literature study and in-depth interviews. the implementation of policies on customs facilities and tax incentives in the pharmaceutical industry has been well implemented. The import duty exemption policy, the Uncollected Import VAT incentive policy and the Import PPh 22 Exemption on the import of medicinal raw materials for handling COVID-19, will provide positive benefits to companies in terms of cashflow and reduce the cost of producing drugs for handling COVID-19. Then, the VAT payable for the delivery of drugs handling COVID-19 to pharmaceutical installations, is borne by the government. administrative costs from the Fiscus side with the implementation of Government-borne VAT, administrative costs, both fiscal costs, time costs and psychological costs, are added from the side of supervision for the preparation of tax invoices, VAT SPT and examination of reports on the realization of Government-Borrowed VAT made by PKP. In terms of PKP there is an additional administrative cost, namely making a report on the realization of VAT borne by the Government apart from the obligation to make a Periodic VAT SPT.