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Abstrak :
Santalun album L is one type of specifict plants growing in Timor Tengah Selatan District on Nusantenggara Timur province. This plants is also highly valuable source asset and is one of the biggest contributors in decades before 1998 for original local income thus becoming an icon in this area. Since 1960 until 1996 extreme exploitation had been resulting in deforestation of this plant. Many regulations have been made and implemented; including Regional Regulations of Timor Tengah Selatan district No. 25 in 2001 of Santalun album L purposefully for this plant to be conserved. The result of observation is estimated that implementation of the policy of Santalun album L has not been optimum so that efforts to increase this plant population have not been meet expectations. The background of problems is then explored and analyzed how much the implementation of this policy has influences on the effectiveness of conserving Santalun album L in this area. This research involves explanatory survey method in quantitative design, and uses path analysis. The result of investigation shows that the implementation has significantly proven to have influences on this plant conservation, however,the interpretation of the three has the highest influence on the effectiveness of conservation, while the application dimension has the lowest influence on this effectiveness. It is stated that the application dimension shows one condition that has not been optimal in implementation; therefore,it is to be a challenge in improving the effectiveness of this plant in the future. The result also shows that there are other findings contributing to policy implementation theory that is society participation and values both of appartus and society as the key to successful conservation of Santalun album L in Timor Tengah Selatan district of Nusa Tenggara Timur province.

Abstrak :
The aims of this study is to find out, reveal and analyze the influence of policy implication of Law Noll Year 2016 on Tax Amendment to the effectiveness of tax revenue in the Tax Office Primary Rantauprapat. The approach used is quantitative with data collection techniques through questionnaires and by census. Theory of policy implementation applied is theory of policy implementation according to Charles O. Jones (1994) consisting of organizational dimension, interpretation and aplication. The results showed that there was influence of XI (organization) to the effectiveness of tax revenue forgiveness of 0.178 with the category "low" and the value of t arithmetic of2.053 and t table 1667 while the significance level under 0.05 or 0.044 means there is a positive and significan influence of the organization on the effectiveness of tax revenue forgiveness. The effect ofX2 (inerpretation) on the effectiveness of tax revenue forgiveness amounted to 0.175 with the category "low" and the value of t arithmetic of 2.016 and t table 1667 while the significance level under 0.05 or 0.048 means there is positive and significant effect on the effectiveness of tax revenues. The effect of X3 (application) on the effectiveness of tax revenue forgiveness of 0.647 with the category "medium" and the value of t count of 7.504 and t table 1.667 while the significance level below 0.05 or 0,000 means there is a positive effect on the effectiveness of the application and the effectiveness of tax revenue for giveness.

The result of determining calculation showed the effect of XI, X2 and X3 on the effectiveness of acceptance of tax forgiveness of 48.1%. And the remaining 51.9% influenced by other factors that are not detected. Furthermore, if the joint influence test is XI, X2, and X3 on the effectiveness of tax revenue forgiveness then the value of F arithmetic 21.598 and F table 2.50 while the significance level below 0.05 ie 0.000 means there is a positive and significan influence simultaneously XI, X2, And X3 against the effectiveness of tax revenue forgivenes.

Abstrak :
Penelitian ini betujuan untuk menganalisis dan mengevaluasi efektivitas kebijakan Pajak Pertambahan Nilai Ditanggung Pemerintah (PPN DTP) atas penyerahan mobil listrik berbasis baterai di Indonesia. Dengan meningkatnya kekhawatiran global terhadap permasalahan lingkungan dan kebutuhan untuk mengurangi emisi gas rumah kaca, promosi adopsi kendaraan listrik salah satunya mobil listrik telah menjadi prioritas bagi banyak negara di seluruh dunia. Indonesia, sebagai salah satu negara yang memiliki cadangan nikel terbesar di dunia, juga telah mengambil langkah-langkah untuk mendorong adopsi kendaraan listrik salah satunya dengan memberikan insentif PPN DTP untuk mobil listrik yang tertuang dalam Peraturan Menteri Keuangan Nomor 38 Tahun 2023. Penelitian ini merupakan jenis penelitian deskriptif yang menggunakan paradigma post-positivisme. Teknik pengumpulan data yang digunakan dalam penelitian ini mencakup studi literatur dan wawancara mendalam. Dengan menggunakan lima dimensi efektivitas kebijakan Riant Nugroho (2014) hasil penelitian menunjukkan bahwa: Pertama, kebijakan ini telah mampu mencapai tujuan utamanya yaitu meningkatkan demand masyarakat terhadap mobil listrik, namun belum mampu berkontribusi dalam menurunkan emisi gas rumah kaca di Indonesia, kebijakan ini telah dirumuskan dengan permasalahan yang ingin diselesaikan, dan telah dirumuskan oleh lembaga yang memiliki kewenangan dibidangnya. Kedua, kebijakan ini bersifat monopoli sehingga pelaku utamanya adalah pemerintah. Ketiga, kebijakan ini belum secara maksimal mengakomodir kemampuan target group, tidak terdapat tumpang tindih dengan realisasi kebijakan lain, dan merupakan suatu kebijakan baru yang tetap sejalan dengan kebijakan sebelumnya. Keempat, kebijakan ini mendapatkan berbagai dukungan dari pihak lingkungan internal maupun lingkungan eksternal kebijakan. Kelima, terlihat dari kesiapan aktor-aktor yang terlibat (pemerintah & target group) kebijakan ini sudah berada pada tahapan yang paling baik yaitu strategic readiness. Beberapa rekomendasi telah diberikan dalam penelitian ini antara lain diperlukannya konsistensi pemerintah dalam penerapan kebijakan ini, pemerintah perlu mengevaluasi kebijakan fiskal yang telah berjalan, pemerintah perlu menggencarkan pembangunan infrakstruktur mobil listrik, perlu diadakan kajian dengan pemerintah setiap daerah, dan perlu meningkatkan fokusnya pada konversi mobil konvensional menjadi mobil listrik. ......This study aims to analyze and the effectiveness of the Government Borne Value Added Tax (PPN DTP) policy on the delivery of battery-based electric cars in Indonesia. With increasing global concerns over environmental issues and the need to reduce greenhouse gas emissions, promoting the adoption of electric vehicles, including electric cars, has become a priority for many countries around the world. Indonesia, as one of the countries that has the largest nickel reserves in the world, has also taken steps to encourage the adoption of electric vehicles, one of which is by providing VAT DTP incentives for electric cars as stipulated in the Minister of Finance Regulation Number 38 of 2023. This research is a type of descriptive research that uses the post-positivism paradigm. The data collection techniques used in this research include literature studies and in-depth interviews. By using the five dimensions of policy effectiveness Riant Nugroho (2014) the results showed that: First, this policy has been able to achieve its main goal of increasing public demand for electric cars, but has not been able to contribute to reducing greenhouse gas emissions in Indonesia, this policy has been formulated with the problems it wants to solve, and has been formulated by institutions that have authority in their fields. Second, this policy is a monopoly so that the main actor is the government. Third, this policy has not maximally accommodated the capabilities of the target group, there is no overlap with the realization of other policies and is a new policy that remains in line with previous policies. Fourth, this policy receives various support from the internal environment and the external environment of the policy. Fifth, it can be seen from the readiness of the actors involved (government & target group) that this policy is at the best stage, namely strategic readiness. Several recommendations have been given in this study, including the need for government consistency in implementing this policy, the government needs to evaluate the fiscal policy that has been running, the government needs to intensify the development of electric car infrastructure, it is necessary to hold a study with the government of each region, and it is necessary to increase its focus on converting conventional cars into electric cars.

Abstrak :
Makalah ini membahas periode tahun 2016 ketika pemerintah Indonesia mengumumkan amnesti pajak yang berlangsung dari Juli 2016 hingga April 2017. Kebijakan ini diambil dengan beberapa tujuan. Pertama, untuk menangani tingkat kepatuhan pajak yang rendah yang telah lama menjadi tantangan di Indonesia. Tingkat kepatuhan pajak yang rendah berakibat pada penerimaan pajak yang tidak maksimal, yang membatasi kemampuan pemerintah untuk dalam membiayai program pemerintah. Selain itu, kebijakan ini juga dirancang untuk meningkatkan penerimaan pajak dalam jangka pendek. Pendapatan tambahan yang dihasilkan dari amnesti pajak diharapkan dapat digunakan untuk mendanai pengeluaran pemerintah yang semakin meningkat, terutama dalam sektor infrastruktur dan kesehatan. Namun, meskipun amnesti pajak ini memberikan beberapa manfaat dalam hal penerimaan pajak yang lebih tinggi dalam jangka pendek, hasilnya tidak seefektif yang diharapkan. Kesimpulan yang dicapai dalam makalah ini adalah bahwa amnesti pajak efektif sebagai langkah awal, namun kebijakan ini tidak cukup untuk menciptakan perubahan jangka panjang dalam perilaku kepatuhan pajak. Oleh karena itu, penting bagi pemerintah Indonesia untuk menyadari tingkat ketidakpatuhan yang ada. Langkah-langkah yang disarankan termasuk penegakan hukum pajak yang lebih tegas, mewajibkan semua wajib warga Indonesia untuk mendaftar, serta memperketat persyaratan pelaporan aset dan penghasilan, khususnya dari luar negeri. Implementasi langkah-langkah ini dianggap krusial untuk membangun sistem perpajakan yang lebih adil dan transparan serta meningkatkan kepatuhan pajak dalam jangka panjang. ......This paper explores the period in 2016 when the Indonesian government declared a tax amnesty, which took place from July 2016 to April 2017. This policy was implemented with several primary objectives. Firstly, to address the low levels of tax compliance, a persistent challenge in Indonesia. Low tax compliance has significant implications for suboptimal tax revenue collection, limiting the government's capacity to finance various development programs. Additionally, the policy aimed to increase tax revenue in the short term. The additional revenue generated from the tax amnesty was intended to fund the growing government expenditures, particularly in the infrastructure and healthcare sectors. These sectors were prioritized to support sustainable economic growth and improve the quality of life for Indonesian citizens. However, while the tax amnesty provided some benefits in terms of higher tax revenue in the short term, its results were not as successful as expected in improving overall tax compliance. Evaluations revealed that many taxpayers remained non-compliant after the amnesty ended. This indicates that while the tax amnesty may have served as an initial step, it was insufficient to create long-term changes in tax compliance behaviour. Therefore, it is crucial for the Indonesian government to recognize the existing levels of non-compliance and design additional, stronger, and more sustainable strategies. Recommended measures include stricter enforcement of tax laws, requiring all taxpayers to be registered, and tightening asset reporting requirements, particularly for assets held overseas. Implementing these measures is seen as essential for building a fairer and more transparent tax system and enhancing tax compliance in the long term.

Abstrak :
Tingginya tingkat emisi gas rumah kaca yang dihasilkan dari sektor transportasi di ibukota menjadi salah satu isu lingkungan yang paling diperhatikan. Dalam rangka mengurangi polusi udara dari sektor transportasi, pemerintah mendorong masyarakat untuk beralih ke mobil listrik dengan mengeluarkan fasilitas insentif PPnBM yang diatur dalam Peraturan Pemerintah Nomor 74 Tahun 2021. Penelitian ini bertujuan untuk menganalisis efektivitas kebijakan PPnBM atas mobil listrik di DKI Jakarta. Penelitian ini menggunakan paradigma post positivisme dan jenis penelitian deskriptif. Teknik pengumpulan data yang digunakan mencakup studi literatur dan wawancara mendalam. Hasil penelitian menyimpulkan analisis kebijakan PPnBM dari kelima dimensi efektivitas kebijakan. Pertama, kebijakan ini belum mampu mencapai target terkait penurunan emisi namun mampu mencapai target terkait adopsi mobil listrik, dirumuskan dengan permasalahan yang hendak dipecahkan, dan dirumuskan oleh instansi yang memiliki wewenang dibidangnya. Kedua, kebijakan ini bersifat monopoli sehingga dijalankan oleh pihak pemerintah. Ketiga, kebijakan ini belum mampu mengakomodir kemampuan seluruh komponen target group, tidak menyebabkan tumpang tindih dengan kebijakan lain, dan merupakan pembaruan dari aturan yang telah ada sebelumnya. Keempat, kebijakan ini mendapat dukungan dari lingkungan internal kebijakan dan dari lingkungan eksternal kebijakan. Terakhir, kebijakan ini telah mencapai tahapan paling baik yaitu strategic readiness dilihat dari kesiapan kedua aktor yang terlibat, yaitu pemerintah dan target group. Terdapat empat rekomendasi untuk mendorong efektivitas kebijakan ini. Pertama, lebih fokus pada pengembangan tenaga listrik ramah lingkungan sehingga sumber daya pengisiannya berasal dari energi terbarukan. Kedua, melakukan benchmarking terhadap kebijakan fiskal di negara-negara yang telah berhasil mendorong penggunaan mobil listrik. Ketiga, perlu dilakukannya ekstensifikasi ekosistem mobil listrik, terutama Stasiun Pengisian Kendaraan Listrik Umum (SPKLU) untuk mendorong minat beli masyarakat. Keempat, melakukan kajian terhadap relaksasi kriteria produsen mobil listrik terkait TKDN. ...... High levels of greenhouse emissions produced by the transportation sector in DKI Jakarta have been one of the most discussed environmental issues. In order to reduce air pollution from the transportation sector, the government encourages people to switch to electric cars by issuing sales tax incentives on luxury goods as regulated in Government Regulation Number 74 of 2021. This study aims to analyze the effectiveness of the sales tax on luxury goods on electric cars in DKI Jakarta. The research was conducted using the post-positivism paradigm and a descriptive type of research. Data collection techniques used include literature studies and in-depth interviews. The research results conclude the sales tax on luxury goods policy analysis from the five dimensions of policy effectiveness. First, this policy has not been able to achieve targets related to reducing emissions but has been able to achieve targets related to the adoption of electric cars, is formulated in accordance with the problems to be solved, and is formulated by government agencies that have authority in their fields. Second, the nature of this policy is monopoly, so it must be executed by the government. Third, this policy has not been able to accommodate the capabilities of all target group components, does not cause overlap with existing policies, and is an update of pre-existing rules. Fourth, this policy received support from both the internal policy environment and the external policy environment. Finally, this policy has reached the best stage, namely strategic readiness, as seen from the readiness of the two actors affected by the policy, namely the government and the target group. There are four recommendations to encourage the effectiveness of this policy. First, focus more on developing environmentally friendly electric power so that charging resources come from renewable energy. Second, benchmarking fiscal policies in countries that have succeeded in expanding the use of electric cars. Third, it is necessary to extend the electric car ecosystem, especially the Public Electric Vehicle Charging Station (PEVCS), to encourage people’s buying interest. Fourth, conducting a study on the relaxation of the criteria for electric car manufacturers related to local content requirements.