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"The research that has been studied by International Telecommunication Union, mentioned that increase of 1% teledencity (The number of landline telephones in use for every 100 individuals living within an area) in one year will accelerate more less 3% of Gross National Product. That study showed the importance of telecommunication industry to economic growth. Nowadays, teledencity in Indonesia relatively low, so it can distort national economic growth, especially at non-urban area or villages that economically potential. For that reason, government should make policies that promote the development of telecommunication industry.This dissertation analyzed characterization and tax treatment of income from some of transactions in telecommunication industry, based on intemational best practices. It also analyzed an opportunity cost, occurred as result of uncertainty. In this dissertation, the concept of Supply-side Tax Policy and opportunity cost developed in micro level, by analyzing the implications of dispute between tax ofncer and tax payer concerning type of income that occurs in telecommunication. for example leased bandwidth.Opportunity cost in withholding income tax, can be measured from the lost of opportunity for telecommunication company to invest by building new telephones line, so the company can't get additional income. At the same time, the lost of opportunity to get additional income, will make govemment has no additional tax revenue and non tax revenue (PNBP) and contribution namely Universal Service Obligation (USO). The govemment also lost the opportunity to increase teledencity and telecommunication penetration at the villages.For that reasons, this dissertation offer an alternative design of. income tax system namely Pro Corporate Cash-tlow Tax (PCCFT). PCCFT design developed from Supply-side Tax Policy concept, the policy that gives more 'room' to private to increase productivity. In this dissertation, PCCFT use policy two instruments. First, deregulation, by remove active income from withholding object, second, regulation, by regulate income characterization of transactions which occur in telecommunication. Thus, this dissertation also analyzes the implication of implementing PCCFT to telecommunication industry, and benetits of its implementation. The weaknesses that may happen in implementing PCCFT and another alternative income tax policy also be analyzed.This research use constructivism paradigm with mixed approach. Combination of qualitative approach and quantitative approach used to answer research questions that can't be analyzed with one of that approach. The combination can be used as long as the only one paradigm used in the research.The result showed that fee or payment of transactions that occurs in telecommunication industry, such as international roaming, leased circuit, and interconnection, should characterized as technical services, rather as royalty or rent or income from movablefimmovable property, because in doing business activity, the delivery of information related to services are technical nature if special skills or knowledge related to a technical 'field are required forthe provision of such services. Therefore the existence of employees or other personnel engaged by the enterprise to furnish the services for such purpose, will determine the taxing right.As a consequence of Tax Office doesn't analyze the characterization of income, uncertainties raise cost of taxation because taxpayer should pay fee for consultant to arrange tax objection and tax appeal. Be sides that, the disputes raise opportunity cost as a result of an obligation to comply fomtal prerequirement to submit tax appeal which compel taxpayer to pay 50% of tax debt, so the taxpayer can't use the cash-flow to expand his business.The analysis proved that design PCCFT can minimize opportunity cost and offer some advantages. For corporate, PCCFT can rise potential revenue and minimize cost of taxation. For government, PCCFT can rise potential tax revenue, non tax revenue (radio frequency fee and dividend from PT Telkom, Tbk and PT lndosat, Tbk.), Universal Senrice Obligation, penetration telecommunication facilities in villages, teledencity, and job creation. Because tax incentives doesn't include in this PCCFI' design, it will not create tax expenditure, so it won't harmful for government.The weakness in PCCFT design is that the government can not accelerate its spending. So, moditication of PCCFT design can be developed by making tax rules more certain, simplify tax procedure, and detennine presumptive tax properly. Even has a weakness, the advantages of PCCFT design more signilicant than its weakness. However, to reassure tax revenue, government should cover over its weakness by using instrument that has already existed, that is tax audit.Implementing PCCFT should become a policy analysis priority, but at the early phase, govemment should detennine type of industry selectively, because not all industry has a big magnitude or become enabler to other industries, such as telecommunication."

"There has been no research that particularly and comprehensively analyzes state levies policy on fishery sector in Indonesia, although this is very important. The minapolitan (fisheries cities) program will support food sovereignty, at the same time functions as economic growth center in the regions. High state levies will impede fishery sector productivity, however on the other side, there must be state protection to maintain environmental sustainability and prevent excessive exploitations of natural resources. The state must also keep fishery product ruling in its own country by protecting it from the invasion of fishery product imports. Therefore state levies must be put in a balance position between budgetair (source of state finance) and regulerend (tools to manage state policy in the economic and social field) functions. Another newness offered by this research is the development of ?the cost of taxation? concept into ?the cost of state levies? concept. The development is grounded by an analysis that Non-Tax State Revenue (PNBP) has similar characteristics with taxation. In addition, the various state levies eventually cause compliance costs, in the form of direct money cost, time cost as well as psychological cost.

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Abstrak. Belum ada penelitian yang secara khusus dan komprehensif menganalisis kebijakan pungutan negara atas sektor perikanan di Indonesia. Padahal, hal ini sangat penting karena program minapolitan akan mendukung kedaulatan pangan, sekaligus sebagai growth economic center di daerah. Biaya pungutan negara yang tinggi akan mendistorsi produktivitas sektor perikanan, namun di sisi lainnya, harus ada proteksi negara untuk melindungi kelestarian lingkungan serta menghindari eksploitasi sumber daya alam yang berlebihan. Negara juga harus menjadikan produk perikanan berdaulat di negara sendiri dengan menjaga serbuan impor produk-produk perikanan. Karena itulah, kebijakan pungutan negara harus ditempatkan dalam posisi yang selaras antara fungsi budgetair dan regulerend. Kebaharuan lain dari penelitian ini adalah pengembangan konsepsi cost of taxation menjadi cost of state levies yang dilatari analisis bahwa terdapat Penerimaan Negara Bukan pajak (PNBP) yang menyerupai karakteristik pajak. Selain itu, beragamnya pungutan negara pada akhirnya juga akan menimbulkan compliance cost, baik dalam bentuk direct money cost, time cost maupun psycological cost."

"In a number of developed countries, tax incentives for universities have improved the quantity and quality of graduates; in the long run, recapture tax potential losses have grown due to workforces with high levels of income. Therefore it is essential to review policies on state levies in Indonesia, since only 4% of the total national workforce have university-level education. The research maps and evaluates various forms of tax incentives for education under various tax regimes. Data is gathered through documentation study, extensive interviews, and focused group discussions. The policies are evaluated using the six policy criteria proposed by Dunn (2003). Research shows that there are many types of state levies for education, both in the form of taxes and non-tax state revenue (PNBP). In general, current policies for income tax (PPh) incentives are more progressive compared to those of previous tax regimes, although other tax incentive policies still face many limitations. Furthermore, tax incentives for higher education have not fully met the requirements for effectiveness, efficiency, adequacy, equity, responsiveness and appropriateness. It is our hope that findings from this research will serve as recommendations for policymakers in refining policies on tax incentives for higher education."

"Telecommunication industry ('the industry') plays an important role in economic growth. Therefore, it is beneficial when the Government prepares policies enhancing the development of this industry. This study offers an alternative design of income tax system namely Pro Corporate Cash-flow Tax (PCCFT). The PCCFT is developed from the angle of Supplyside Tax Policy concept. This policy encourages the private sector to increase its supply of products by possibly removing the provisional withholding tax system (i.e., Art 23 Income Tax).1 As withholding tax on business income absorbs industry's fund, its removal effectively injects the industry with working capital. In addition thereto, the recharacterization of income may jointly reduce cost of taxation and therefore improving the business climate. This research employs constructivism paradigm with mixed approaches. PCCFT appears to be able to minimize opportunity costs, while offering the industry some advantages (including potential revenue). For the Government, it may increase potential tax revenue as well as non-tax revenue (e.g. radio frequency fee and dividends), universal service obligation fee, penetration facilities and teledencity fees. Moreover, this design may create job opportunities and alleviate poverty as well as improve prosperity."

"Local Tax Offices usually use linear model to forecast revenue from vehicle tax (Pajak Kendaraan Bermotor /PKB) and vehicle ownership transfer fee (Bea Balik Nama Kendaraan Bermotor/BBNKB). They only employ macroeconomic factors, such as inflation, economic growth and foreign exchange rate. Actually, there are non macroeconomic elements that can influence regional government revenue from PKB and BBNKB. PKB depends on the amount of vehicles in the region. The preference to use mass transportations and regional government policies to minimize number of cars affects the number of vehicles. The tax objective of BBNKB is to transfer ownership of new or old vehicle. So, besides buying power factor, the pattern of people to choose between motorcycle or car, and migration of people will affect regional government revenue. The result shows the alternative model of forecasting PKB and BBNKB revenue by taken into account the non macroeconomic factors that influence people preferences to buy vehicle and preferences to use mass transportation instrument."

"Supply-side tax policy is generally identified with tax cut and other forms of tax incentives. Nevertheless, there are many other forms of tax policy that give larger space for private sectors to increase their productivity. It is this enlarged meaning and essence of supply-side tax policy that need to be reconstructed to hinder the policy from being trapped into tax incentive polemic. By understanding its philosophy, the concept of supply-side tax policy can be reconstructed through regulations and deregulations. Government should develop regulations on specific transactions unambiguously in order to minimize tax dispute. Simultaneously, cost of taxation for government and private sector will be reduced. The other available alternative is deregulation that will remove unfavorable tax provisions, i.e. those that create cost of taxation or cash flow distortion. This construction of supply-side tax policy is better than tax incentives since it neither intrude the government ability to generate revenue nor generate tax expenditure."