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Abstrak :
ABSTRAK
Tesis ini meneliti perbandingan penggunaan strategi Persuasi Compliance Gaining dan kepatuhan dalam wawancara pemeriksaan yang dilakukan oleh pemeriksa di BPK RI. Dari lima strategi Compliance Gaining tersebut, akan dianalisa apakah terdapat perbedaan ketika digunakan oleh pemeriksa untuk meperoleh kepatuhan dalam wawancara pemeriksaan dan apakah terdapat perbedaan tingkat kepatuhan yang diperoleh oleh pemeriksa ketika menggunakan kelima strategi tersebut dalam wawancara pemeriksaan, dengan menggunakan uji One Way Anova. Pengumpulan data dilakukan terhadap 100 orang pemeriksa di BPK RI dengan menggunakan kuesioner skala Likert. Hasil penelitian menunjukkan bahwa terdapat perbedaan antara kelima strategi Compliance Gaining yaitu strategi rewarding, punishing, expertise, impersonal commitments, dan strategi personal commitments. Strategi yang paling sering digunakan oleh auditor BPK RI dalam melakukan wawancara pemeriksaan adalah strategi personal commitments. Tidak terdapat perbedaan tingkat kepatuhan dalam wawancara pemeriksaan jika menggunakan strategi Compliance Gaining. Strategi rewarding, punishing, expertise, impersonal commitments, dan personal commitments memberikan tingkat kepatuhan yang sama ketika digunakan dalam wawancara pemeriksaan

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ABSTRACT
This thesis examined The Comparison using Compliance Gaining Persuasion Strategy and the Compliance of Audit Interview done by the auditors of BPK RI. From the five Compliance Gaining Strategy, would be analyzed whether there are difference when used by auditors for compliance in an audit interview and whether there are difference in the level of compliance obtained by the auditors when using this five strategy in an audit interview, using One Way Anova analysis. Data collection carried out on 100 auditors of BPK RI by using Likert Scale questionaire. The result showed that there were differences between the five strategies Compliance Gaining the strategy rewarding, punishing, expertise, impersonal commitments, and personal commitments. Strategy most commonly used by the auditors of BPK RI is personal commitments strategy. There is no difference in the level of compliance in the audit interview if using Compliance Gaining strategy. Strategy rewarding, punishing, expertise, impersonal commitments, and personal commitments provide the same level of compliance when used in the audit interview

Abstrak :
Indonesia merupakan negera dengan penerimaan terbesar dari pajak, salah satunya pajak atas orang pribadi maka dari pada itu Compliance Risk Management diterapkan di Direktorat Jenderal Pajak pada September 2019 dengan tujuan meningkatkan pengawasan kepatuhan wajib pajak berbasis risiko yang merupakan reformasi perpajakan dalam membangun profil kepatuhan yang lebih baik.Tujuan penelitian ini adalah untuk menganalisis implementasi Compliance Risk Management di Direktorat Jenderal Pajak dalam meningkatkan kepatuhan wajib pajak di Jakarta dengan mengunakan teori Mazmanian dan Sabatier dan menganalisis strategi Direktorat Jenderal Pajak dalam mensukseskan penerapan Compliance Risk Management di Jakarta. Peneliti mengunakan metode kualitatif serta mengadopsi paradigma pos-positivisme. Berdasarkan hasil analisis melalui pengumpulan data yang dilakukan dengan menggunakan studi pustaka dan wawancara mendalam dengan narasumber, dapat disimpulkan bahwa dengan adanya Compliance Risk Management. lmplementasi Compliance Risk Management dapat membantu Direktorat Jenderal Pajak dalam menangani Wajib Pajak dengan lebih adil dan transparan, manajemen sumber daya menjadi lebih efektif dan lebih efisien sehingga pada akhirnya akan mewujudkan paradigma kepatuhan yang baru bagi Direktorat Jenderal Pajak yaitu kepatuhan yang berkelanjutan bahwa implementasi Compliance Risk Management yang dilakukan di Direktorat Jenderal Pajak dapat meningkatkan kinerja staf Account Receivable yang ada di Kantor Pelayanan Pajak  dalam menentukan risiko, kekurangan pada implementasi ini adalah kurangnya staf di unit Compliance Risk Management dalam menyusun logaritma sistem yang lebih efektif. Hasil penelitian terkait strategi yang dilakukan dalam mensukseskan penerapan yaitu Direktorat Jenderal Pajak Unit Compliance Risk Management melakukan percepatan persebaran sosialisasi dengan sistem shareknowledge yaitu dengan cara mengambil sampel dari masing – masing Kantor Pelayanan Pajak sebagai responen yang nantinya akan dibagikan ke seluruh staf terkait di unit masing -  masing, selain itu juga dengan menanamkan visi dan misi perubahan paradigma di seluruh Direktorat Jenderal Pajak. Namun kekurangan dari hal ini adalah tidak adanya mandatori sehingga masih ada beberapa staf yang tidak melaksanakan kewajibannya dalam melakukan share knowledge.

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Indonesia is the country with the largest tax revenues, one of which is tax on individuals, so Compliance Risk Management was implemented at the Directorate General of Taxes in September 2019 with the aim of increasing supervision of risk-based taxpayer compliance, which is tax reform in building a better compliance profile. The purpose of this study is to analyze the implementation of Compliance Risk Management at the Directorate General of Taxes in increasing taxpayer compliance in Jakarta by using Mazmanian and Sabatier theory and analyzing the Directorate General of Tax's strategy in the successful implementation of Compliance Risk Management in Jakarta. Researchers used qualitative methods and adopted the positivism paradigm. Based on the results of the analysis through data collection conducted using literature studies and in-depth interviews with informants, it can be concluded that with the Compliance Risk Management. Implementation of Compliance Risk Management can help the Directorate General of Taxes to handle Taxpayers more equitably and transparently, resource management becomes more effective and more efficient so that in the end it will realize a new compliance paradigm for the Directorate General of Taxes namely sustainable compliance that implements Compliance Risk Management conducted at the Directorate General of Taxes can improve the performance of Account Receivable staff in the Tax Service Office in determining risk, the lack of this implementation is the lack of staff in the Compliance Risk Management unit in developing a more effective system logarithm. The results of the research related to the strategy carried out in the successful implementation of the Directorate General of Tax Compliance Risk Management Unit accelerate the dissemination of information dissemination using the shareknowledge system by taking samples from each Tax Service Office as a response that will later be shared with all relevant staff in each unit - respectively, but also by instilling a vision and mission of paradigm shift in the entire Directorate General of Taxes. But the drawback of this is the absence of a mandatory so there are still some staff who do not carry out their obligations in conducting knowledge sharing.

Abstrak :
ABSTRAK Pendekatan kepatuhan berbasis cooperative compliance merupakan paradigma baru kepatuhan pajak di Indonesia yang coba diterapkan oleh KPP Minyak dan Gas Bumi. Penelitian ini bertujuan untuk mengidentifikasi penerapan program berbasis cooperative compliance pada KPP Minyak dan Gas Bumi beserta kendala dan tantangan yang dihadapi dalam penerapan program tersebut. Penelitian ini dilakukan dengan melakukan studi pustaka serta studi lapangan berupa wawancara. pendekatan penelitian yang digunakan adalah pendekatan penelitian kualitatif. Hasil penelitian ini yakni penerapan cooperative compliance di KPP Minyak dan Gas Bumi dilakukan melalui kegiatan focus group discussion dan diskusi mendalam yang dilakukan sesuai karakteristik cooperative compliance oleh OECD. Kendala yang dihadapi adalah kurangnya sosialisasi internal dan lambatnya respon fiskus terhadap pemecahan masalah Wajib Pajak peserta cooperative compliance.

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ABSTRACT Cooperative compliance is a new tax compliance paradigm in Indonesia which tried to be implemented by KPP Minyak dan Gas Bumi. This research aim to identify the implementation cooperative compliance program on KPP Minyak dan Gas Bumi. This research is done by doing a study of the literature and field studies in the form of an interview. the research approach used is a qualitative research approach. The results of this study indicate that the implementation of cooperative compliance in KPP Minyak dan Gas Bumi to taxpayer was implemented through focus group discussions and intensive discussions which conducted according to the characteristics of cooperative compliance by OECD. Then the problem and challenges are lack of internal coordination in KPP Minyak dan Gas Bumi regarding this program and lack of fast response regarding to the settlement of taxpayer participant compliance issues.

Abstrak :
Pilihan otoritas regulasi untuk mempercayakan otoritas kepatuhan syariah (syariah compliance) perbankan syariah kepada Majelis Ulama Indonesia (MUI), lembaga non-negara berbadan hukum privat, secara teoritik menyimpan problem. Malaysia, Pakistan, dan Sudan membangun otoritas syariah compliance dengan memperkuat lembaga independen berbadan hukum publik, berupa organ dalam bank sentral atau komisi mandiri yang diangkat kepala negara. Dua model otoritas kepatuhan usulan DPR saat pembahasan RUU Perbankan Syariah juga memilih format dewan atau komisi yang menjadi organ bank sentral atau otoritas jasa keuangan. Pilihan demikian karena keputusan otoritas ini akan mengikat publik, maka sewajarnya dipegang badan hukum publik. Dinamika pembahasan RUU akhirnya memilih model MUI. Pertimbangannya, independensinya dipercaya lebih terjaga. Selain itu, selama ini secara de facto MUI sudah menjalankan peran itu. Model otoritas kepatuhan demikian membuat fatwa MUI yang secara konseptual tidak mengikat menjadi semi-mengikat publik Kedudukan MUI sebagai badan hukum privat menjadi mirip badan hukum publik yang berwenang membuat ketetapan mengikat publik. Sisi lain, kelayakan fatwa ormas non-MUI sebagai rujukan regulasi, terkesan diabaikan, karena sudah ada fatwa rujukan resmi. Kajian bercorak penelitian hukum normatif ini bertujuan menguji ketepatan secara teoritik penunjukan MUI itu. Bagaimana jadinya konsepsi fatwa yang makna generiknya dalam literature hukum Islam tidak mengikat publik. Bagaimana pula kedudukan fatwa ormas Islam di luar MUI yang kredibilitasnya juga tidak bisa disepelekan. Penelitian dilakukan dengan tiga pendekatan. Pendekatan peraturan untuk menggali formula regulasi. Pendekatan konsep untuk analisis konseptual. Pendekatan perbandingan untuk komparasi praktek regulasi beberapa negara. Diperoleh konklusi, model otoritas berbasis MUI ini masih relevan dilanjutkan, sejauh sebagai model transisi. Model otoritas ini masih menempatkan fatwa dalam watak privatnya, karena masih diperlukan tahap transformasi fatwa menjadi regulasi mengikat. Banyaknya pihak berkompetensi fatwa di luar MUI dicoba diakomodasi lewat mekanisme internal MUI. Bila saat ini MUI dinilai paling siap memegang otoritas kepatuhan syariah, perlu dilengkapi perangkat regulasi yang menjadi standar legal dan ilmiah untuk menjamin bahwa fatwa MUI, baik proses maupun hasilnya, paling memenuhi kualifikasi diserap dalam regulasi. Namun, problem legal-konseptual yang diidap model ini harus terus diselesaikan secara gradual. Ke depan, perlu dijajaki peluang pembentukan otoritas kepatuhan syariah independen, sesuai argumen pokok dipilihnya MUI, namun berbadan hukum publik, seperti di Malaysia, Pakistan, dan Sudan, karena otoritasnya akan mengikat publik.

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Choice of the regulatory authorities to entrust the authority of sharia compliance of Islamic banking to the Indonesian Ulama Council (MUI), a non-state entitiy, a private law entity, has the problems theoretically. Malaysia, Pakistan, and Sudan built the authority of shariah compliance by strengthening independent institution incorporated under public law entity, such as organs in the central bank or an independent commission that was appointed by head of the state. Two models of sharia compliance authority which were proposed by House of Representative, when discussing the draft of Shariah Banking Act, also chose the format of public legal entity, such like an organ of central bank or a part of the financial services authority. These options base on reason that the decisions of sharia compliance authority will be binding on public, then it was appropriate held by a public legal entity. But the dynamics of the parliamentary debate on the bill ultimately chose the type of e private legal entity, namely MUI. The main consideration is its independence more credible. In addition, empirically MUI has been engaged in that role. The passed model of sharia compliance authority make MUI's fatwa that is conceptually not public binding to be the semi-public binding. The position of MUI as a private legal entity transform to be a pseudo-public legal entity that was authorized to make rulings which was binding on the public. Other hand, the feasibility of non-MUI's fatwa (edicts) as a referral of regulations, was look ignored, because there has been an official fatwa as regulation's reference. The normative legal research was aimed to test theoretically the accuracy of MUI's appointment as a shariah compliance authority holder. How is then the application of the concept of fatwa that its generic meaning in Islamic law literature was not binding on the public? How is the position of fatwa of Islamic organizations outside MUI that their credibility also can not be underestimated? Research was carried out by three approaches. Regulatory approach was used to explore the regulatory formula. Conceptual approach was used to make conceptual analysis. Comparative approach wa used to compare the regulation of some countries. Retrieved conclusion that the model of MUI based authority is still relevant to be continued, as far as the transition model. The model of authority is still placing fatwa in it's generic concept as a non-binding ruling, because it still need stage to transform fatwa to be regulation. The large number of competent mufti outside MUI try to be accommodated through MUI internal mechanisms. If currently MUI is still considered as the most ready entity to hold the authority of sharia compliance, It is need to be equipped by the regulations that will be a legal and scientific standard to ensure that MUI's fatwa, both process and outcome, were the most qualified one to be absorbed to the regulation. However, the legal-conceptual problems within this model should continue to be solved gradually. For the next time, it is necessary to explore the feasibility of the establishment of an independent sharia compliance authority. Independence is the principal arguments of MUI appointment as sharia compliance authority holder. Beside independent, the next compliance authority should be a public legal entity, such as in Malaysia, Pakistan, and Sudan, because it's authority will be binding on the public.

Abstrak :
The succesful of TB patient treatment most depends on patient compliance in treatment process in term of medication regurally, cure, and repeated laboratorium confirmation test. Failer in treatment could lead into multi drug resistant. Hence, monitoring patient contracting the disease in early stages can help to predict that dotb motivator roles very important. The focus of this study is to understanding the influence of Muhammadiayh Aisyiyah TB motivator activities in the patient compliance in treatment process at early stages. This study takes place at koja and cilincing sub district, North Jakarta starts from januari 2009 to mei 2010. The research method is using restrosfective cohort. The subject of study group divides into two groups. One group accompanied with TB motivators and another without TB motivators. The subject comes from the same register. Sample selected by total sampling with a total of 110 patiens. Data analysis was descriptive, bi-variate, stratification and causal model by multivariate. Exellent TB motivators in TB treatment process have a bigger proportion (77,9%) than fair TB motivator (57,14%). Each motivator has a relationship with compliance for example promoting, counseling, PMO, and motivator assistance. Multivariate analysis result gives an information the relationship between motivator role and high compliance treatment after controlling confounding variables such as age and knowledge. An excellent motivator has 2,11 times to increase compliance compare with fair motivator (95% CI 0,87 ? 5.11).

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Tulisan ini menganalisis pengaturan program kepatuhan persaingan usaha di Korea Selatan dan Indonesia, serta bagaimana akibat hukum penerapan program kepatuhan terhadap pemberian sanksi bagi pelaku usaha. Tulisan ini disusun menggunakan metode penelitian doktrinal sementara pengumpulan data dilakukan dengan studi kepustakaan. Program kepatuhan merupakan salah satu cara yang digunakan untuk menjaga persaingan usaha yang sehat. Indonesia telah mengatur program kepatuhan dalam Peraturan KPPU No. 1 Tahun 2022 Tentang Program Kepatuhan Persaingan Usaha sementara Korea Selatan mengatur program kepatuhan dalam Rules on Operation of Fair Trade Compliance Programs, Offering of Incentives, etc, enacted by Fair Trade Commission. Pengaturan hukum mengenai program kepatuhan di Korea Selatan dan Indonesia menawarkan insentif bagi pelaku usaha yang mendaftarkan program kepatuhannya, meskipun dengan jenis insentif berbeda. Namun, sistem evaluasi yang hanya berbasis laporan, tidak adanya pengaturan lebih lanjut mengenai pemeringkatan, standar evaluasi, dan detail pemberian insentif menjadi kekurangan Peraturan KPPU No. 1 Tahun 2022. Di sisi lain, Korea Selatan sudah mengatur hal-hal tersebut serta melakukan evaluasi program kepatuhan berdasarkan dokumen, keadaan di lapangan, dan wawancara mendalam dengan pihak terkait. Putusan Seoul High Court 2014.3.14 No. 2013-NU-45067 sebagai salah satu putusan yang menggunakan program kepatuhan sebagai salah satu pertimbangan hakim tidak memberikan insentif pengurangan sanksi bagi pelaku usaha. Meskipun pelaku usaha memiliki program kepatuhan yang memenuhi syarat pemberian insentif, hakim tidak memberikan pengurangan denda kepada pelaku usaha karena terdapat kriteria pengecualian pemberian insentif yang salah satunya adalah keterlibatan langsung direktur dalam pelanggaran. ......This paper analyzes regulations concerning the antitrust compliance program in South Korea and Indonesia, as well as the legal consequences of the compliance program implementation on sanctions impositions to business entities. This paper used doctrinal research method, while data collection was carried out using literature study. Compliance program is one practice to maintain competition. Indonesia has regulated compliance program in KPPU Regulation No. 1 of 2022 concerning Antitrust compliance program while South Korea promulgated Rules on Operation of Fair Trade Compliance Programs, Offering of Incentives, etc., to regulate the matter. Both regulations offer incentives to business entities, albeit with different kinds. However, the report document-based evaluation, the absence of further regulation concerning grading, evaluation standard, and details of incentive offerings become the downside of KPPU Regulation No. 1 of 2022. On the other hand, South Korea has regulated such matters, as well as carrying out evaluation based on documents, on-site condition, and in-depth interview. Seoul High Court Judgment 2014.3.14 No. 2013-NU-45067, as one of the judgments that includes compliance program as consideration, does not grant sanction reduction as incentive because there are exception criteria for incentive grants, one of which is the direct involvement of director in the violation.

Abstrak :
Telah terjadi ketidaksamaan dalam penerapan fasilitas pembebasan PPN atas impor suku cadang pesawat, dimana terdapat perbedaan antara peraturan dan pelaksanaannya, terkait hal tersebut berimplikasi pada biaya kepatuhan PT. X. Tujuan penelitian ini untuk menjelaskan implikasi yang terjadi di PT.X terkait impor suku cadang pesawat terbang. Pendekatan penelitian menggunakan teknik kualitatif dengan tujuan deskriptif, teknik pengumpulan data berupa wawancara mendalam, observasi, dan literatur yang berasal dari artikel, buku, peraturan, dan sumber lain, teknikanalisis data denganmenelaahhasilwawancaramendalam, dan data lain yang terkait. Hasil penelitian menyimpulkan terdapat perbedaan penerapan antara peraturan terkait dengan pelaksanaannya dilapangan khususnya di PT.X. Terkait upaya PT.X mendapatkan fasilitas pembebasan PPN atas impor suku cadang pesawat terbang yang dilakukan, telah berimplikasi terkait biaya kepatuhan pajak di PT.X, biaya kepatuhan pajak tersebut berupa biaya langsung berupa uang, biaya waktu, dan biaya psikologis. ...... There has been inequality has occurred in the application of the VAT exemption on import of aircraft spareparts, where there is a difference between regulation and implementation, related to it, there has been implications for the cost of compliance X. Co. The purpose of this research to explain the implications that occur in related X. Co imported aircraft parts. The research approach using qualitative techniques with descriptive purposes, data collection techniques such as in-depth interviews, observation, and literature that comes from articles, books, rules, and other sources, data analysis techniques such as mean of in-depth interview and another relevan data.The research concluded there is a difference between the application of the regulations relating to its implementation in the field, especially in X. Co Related efforts X. Co get VAT exemption on import of aircraft parts that do, have implications related to tax compliance costs in X. Co., tax compliance costs in the form of direct money costs, time costs, and psychological costs.