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Abstrak :
Alternative Policy in the Final Tax on Stock Sales Conducted Through Stock ExchangesBeginnings 1995, any gains received by any individual person or body corporate on stock sales which are conducted through stock exchanges have been subjected to a final tax of 0.1% of their gross value. The tax is withheld by the stock exchange, broker, or dealer concerned. In practice, this policy has caused problems due to the fact that the tax is conclusive in nature such that one cannot claim that the economic resources in the form of money or funds received from stock sales are revenue until any costs and/or expenses which may be incurred are taken into consideration. In addition, in a bearish market even taxpayers who have suffered capital losses must pay this tax. Such losses cannot be compensated for or refunded. However, in a bullish market the policy is found "favorable" as stock sellers are not subject to the maximum marginal tax rate of 30% but a final tax of a mere 0.1% of any capital gains they enjoy. Discussion focuses on such things as the reasons for the introduction of the final tax, whether this tax meets the principles of justice, problems which arise from this tax and how to apply it to foreign taxpayers in connection with tax treaties. In addition to the concept of income, particularly the accretion concept of income, four maxims, equality, certainty, convenience and economy, were employed to deal with such issues. For this purpose, the author reviewed the final tax policy employing a descriptive and analytical method through both desk research and field research to gather the relevant data and information. From the review, the author has found that the policy has caused injustice to taxpayers. Taking into consideration the ideals as set forth in the accretion concept of income or the S-N-S concept, an increase in economic capacity which forms an income serves as the net earnings which permit deduction from any costs which may be incurred and connected with the processes to gain, collect and maintain such an income. In addition, this increase must be capable of being measured and must not distinguish between the types of its source so that horizontal equity may be applied, equal treatment for the equals. In further addition, the policy employs a flat rate. As a result, small-scale taxpayers bear an equal rate to that born by large-scale taxpayers. Ideally, tax rates should reflect vertical equity In that the more income one enjoys the bigger tax burden he should bear, unequal treatment for the unequal. Notwithstanding, tax authorities hold the sovereign tax power and have an interest in the supervision and securing tax receipt potential, in particular that from securities taxpayers. Notwithstanding its simplification effect on tax collection, the self-assessment system which has been introduced through the Income Tax Law has brought about technical problems in the reporting of capital gains on stock sales through annual returns. In order to deal with the problems above, the author recommends revoking the charging of the final tax on stock sales and treating such sales as withholding tax objects instead. Hence, it is expected that tax authorities will not lose tax receipt potential at one time from stock transactions on stock exchanges and that taxpayers' concern with equity will be answered. xii + 119 pages Bibliography: 30 books, 11 official documents, several daily general newspapers (from the years 1970 up to and including 2001)

Abstrak :
Penelitian ini membahas upaya pasangan Wayan Koster dan Cok Ace sebagai Gubernur dan Wakil Gubernur Bali terpilih pasca Pemilihan Gubernur Bali Tahun 2018, dalam menyelesaikan konflik yang terjadi terkait kebijakan reklamasi Teluk Benoa. Penelitian ini menggunakan pendekatan kualitatif, dengan desain deskriptif . Hasil penelitian ini menunjukkan, Wayan Koster dan Cok Ace belum mampu mengakomodir dibatalkan atau direvisinya kebijakan reklamasi Teluk Benoa pada Perpres Nomor 51 tahun 2014. Meski kawasan Teluk Benoa akhirnya ditetapkan sebagai Kawasan Konservasi Maritim oleh Menteri Kelautan dan Kemaritiman dan dituangkan dalam Perda RZWP3K Provinsi Bali 2020-2040, namun kekuatan aturan masih dipegang oleh Perpres 51 Tahun 2014 terkait status kawasan Teluk Benoa sebagai kawasan pemanfaatan umum. Selain itu, perumusan kebijakan Wayan Koster dan Cok Ace terhadap kebijakan Teluk Benoa yang tidak transparan hanya menimbulkan konflik berkelanjutan dengan kelompok penolak reklamasi Teluk Benoa. Dengan mengacu model formuasi kebijakan Thomas R. Dye Gubernur tidak melakukan negosiasi, bargaining, maupun kompromi dengan kelompok penolak sebagaimana dikemukakan Dye. Gubernur justru menghindar terhadap proses resolusi konflik yang dilakukan. Perspektif Miall terhadap pendekatan dalam menghadapi konflik mampu menjawab realitas ini yaitu terdapat indikasi Gubernur Koster memilih untuk menunda atau menghindari respons. Hal ini terlihat dari permasalahan kebijakan reklamasi yang belum selesai, yaitu kelompok penolak yang hingga saat ini masih menuntut Perpres Nomor 51 Tahun 2014 untuk dicabut. ......This study examines the efforts of Wayan Koster and Cok Ace as the Governor and Deputy Governor of Bali elected of the 2018 Bali gubernatorial elections, concerning the Benoa Bay reclamation issue, which was very crucial for the government and society in Bali. By using a qualitative approach with a descriptive analysis, this study found some indications that Wayan Koster and Cok Ace have not been able to accommodate the cancellation or revision of the Benoa Bay reclamation policy in Presidential Decree No. 51 of 2014. Even though the Benoa Bay area was finally designated a Maritime Conservation Area by the Minister of Maritime Affairs and Maritime Affairs and set forth in the Regional Regulation RZWP3K Bali Province 2020 -2040, but the regulation is still held by Presidential Regulation 51 of 2014 regarding the status of the Benoa Bay area as a public use area. In addition, the non-transparent formulation of Wayan Koster and Cok Ace's policy on the Benoa Bay policy only led to ongoing conflicts with groups opposed to Benoa Bay reclamation. Referring to Thomas R. Dye's model of policy formulation, actually in the process of a formulation policy, there are many actors who involved in, many interests in terms of power-interplay among actors. But in this case, the Governor did not negotiate, bargain or compromise with opposing groups as stated by Dye. The Governor actually avoided the conflict resolution process that was carried out. Miall's perspective on approaches to dealing with conflict is able to answer this reality, namely that there are indications that Governor Koster has chosen to delay or avoid responding. This can be seen from the unresolved reclamation policy issues, namely the opposing groups who are still demanding that Presidential Decree No. 51 of 2014 be repealed.