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Abstrak :
Penelitian ini bertujuan untuk melakukan analisis atas kebijakan pengenaan pajak atas BBM bersubsidi minyak solar di Indonesia. Saat ini, BBM bersubsidi dikenakan pajak-pajak yaitu Pajak Pertambahan Nilai (PPN) yang dipungut pemerintah pusat dan Pajak Bahan Bakar Kendaraan Bermotor (PBBKB) yang dipungut pemerintah daerah. Pendekatan penelitian yang digunakan oleh peneliti dalam penulisan tesis ini adalah pendekatan post-positivist dengan metode penelitian kualitatif. Hasil penelitian berkesimpulan pengenaan pajak atas BBM bersubsidi minyak solar dikarenakan alasan untuk penerimaan pusat dan daerah. Selain itu, pengenaan pajak juga untuk mengontrol pola konsumsi BBM bersubsidi dimasyarakat. Terkait pengenaan 2 jenis pajak atas produk yang sama, pengenaan PPN dan PBBKB merupakan pajak berganda dan membuat pengenaan pajak tersebut menjadikan tidak netral terhadap perekonomian mengingat BBM bersubsidi merupakan barang kebutuhan vital bagi masyarakat. Pemerintah perlu melakukan evaluasi terkait pengenaan pajak atas BBM bersubsidi minyak solar dengan memberikan fasilitas pembebasan PPN agar harga jual eceran BBM bersubsidi minyak solar lebih stabil dan kebijakan tegas terkait upaya membatasi konsumsi BBM bersubsidi khususnya minyak solar hanya oleh mereka yang berhak disubsidi.

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The purpose of this research is to analyze the tax policy on subsidized fuel of diesel oil in Indonesia. Currently, subsidized fuel in Indonesia are taxed Value Added Tax (VAT) by central government and Vehicle Fuel Tax by local government. This research is using post positivist approach with qualitative method of research. The results of this research conclude tax on subsidized fuel oil are taken by goverment with the purpose of revenue productivity for both central governement and local government. Besides, to control the consumption of subsidized fuel in the public. By taxing 2 kind of taxes on subsidized fuel diesel oil incurring the double taxation and resulting those taxes are not neutral for economic since the subsidized fuel are the vital public needs. Government should evaluate the tax policy on subsidized fuel diesel oil by exempting the VAT on subsidized fuel in order to maintain the economic stability and make a strict policy on controlling the consumption on subsidized fuel diesel oil only for them who reserve to get the subsidy.

Abstrak :
Krisis ekonomi di Indonesia yang terjadi pada tahun 1997 berdampak terhadap persoalan makro, seperti kemiskinan, penggangguran, juga mempengaruhi mutu hidup manusia, baik dari sisi pendidikan maupun terhadap aspek kesehatan. Akibat krisis tersebut membuat harapan masyarakat umum menjangkau pusat-pusat pelayanan kesehatan milik pemerintah ataupun swasta, untuk mendapatkan jasa pelayanan kesehatan dan obat yang bermutu serta terjangkau semakin jauh. Hal ini disebabkan kebutuhan masyarakat akan pelayanan kesehatan semakin meningkat sejalan dengan makin meningkatnya kesadaran mereka akan arti hidup sehat. Upaya pemerintah untuk dapat menanggulangi berbagai masalah di atas adalah mengambil kebijakan darurat dalam mengurangi berbagai dampak yang ditimbulkan oleh krisis terhadap masyarakat, karena itu pemerintah meluncurkan Program Kompensasi Pengurangan Subsidi Bahan Bakar Minyak Bidang Kesehatan (PKPS-BBM Bidkes), yang bertujuan untuk mengurangi dampak negatif dari program pengurangan subsidi energi bagi masyarakat miskin. Salah satu rumah sakit yang mendapatkan dana PKPS-BBM Bidkes di propinsi Jawa Tengah adalah RSUD Wonogiri. Pada tahun 2003 penyerapan dana PKPS-BBM Bidkes sebesar 52,2%. Rendahnya penyerapan tersebut menarik penulis untuk melakukan penelitian di rumah sakit tersebut. Variabel yang diteliti meliputi input, proses, dan output. Variabel input meliputi persepsi, pengorganisasian, prosedur pelayanan, mutu layanan, sosialisasi. Variabel Proses terdiri dari penetapan sasaran, pencairan, penggunaan dan pertanggungjawaban keuangan, keterbukaan dan keikutsertaan masyarakat. outputnya Gakin yang berobat dan mendapatkan dana PKPSBBM Bidkes serta pengaduan masyarakat. Analisis yang digunakan dalam penelitian ini adalah studi kasus. Data penelitian diambil dengan cara wawancara, pengamatan, dokumen, kesan dan pernyataan orang mengenai kasus tersebut. Dari hasil penelitian diperoleh informasi bahwa pelaksanaan PKPS-BBM Bidkes di kabupaten Wonogiri dilengkapi dengan Surat Keputusan Bupati Wonogiri Nomor: 399 Tahun 2003 tanggal I Oktober 2003 yang didalamnya memuat tujuan, sasaran, jenis pelayanan/kasus, persyaratan pasien Gakin, dan ruang perawatan. Prosedur pelayanan untuk pasien Gakin disusun dalam rangka peningkatan mutu dan cakupan pelayanan, selain itu juga dilengkapi alur pelayanan yang bertujuan mempercepat dan memudahkan pelayanan. Tidak ada perbedaan mutu pelayanan antara pasien Gakin dan umum. Sosialisasi PKPS-BBM Bidkes di Kabupaten Wonogiri berjalan dengan baik. Sosialisasi dilakukan secara lintas sektoral dengan melibatkan aparat terkait dan masyarakat. Jumlah gakin yang berobat di RSUD Wonogiri tahun 2001 sebanyak 208 kasus, tahun 2002 sebanyak 2906 kasus, tahun 2003 sebanyak 750 kasus. Pengaduan dari masyarakat mengenai pelaksanaan PKPS-BBM Bidkes di RSUD Wonogiri karena ketidaktahuan pasien mengenai prosedur pelayanan yang telah ditetapkan. Daftar bacaan : 45 (1985-2003)

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Case Study of Utilization Evaluation for Program of Oil Fuel Subsidy Reduction Compensation in Health Division at RSUD Wonogiri Year 2001-2003Economic crisis in Indonesia that happened in the year 1997 affecting to macro problem such as poverty, unemployed, also influenced the quality of human life, both education and also health aspect. The crisis impacted to the access of government and private health center to get health service and certifiable drug seemed so far. It was caused by the need of society for health care progressively increased in line with the increasing of their awareness about healthy life. Governmental effort to overcome various problem above is to take an emergency policy in lessening the various impact generated by the crisis to society. In consequence, the government had launched the Program of Oil Fuel Subsidy Reduction Compensation in Health Division (PKPS-BBM Bidkes) that aimed to decrease the negative impact of program of energy subsidy reduction for poor society. One of the hospitals in which got the fund of PKPS-EBM Bidkes in Central Java Province was RSUD Wonogiri. The absorption of such fund in 2003 was 52.2%. The lower absorption of that fund attracted the writer to conduct the study at that hospital. Variables that included in the study consisted of input, process, and output. Variable of input consisted of perception, organizing, service procedure, service quality, and socialization. Variable of process consisted of determining of target, liquefaction, financial accountability, community participation and openness. Variable of output included the number of poor family in which got health care and fund of PKPS-BBM Bidkes and also condemnation of society. Analysis that used in this study was case study. Data was taken by conducting interview, observation, document, impressive and statement of people that concerning about the case. The study resulted hat implementation of PKPS-BBM Bidkes in the District of Wonogiri provided with Decree of Regent of Wonogiri Number: 399 Year 2003, dated October 1, 2003 in which contained objectives, target, type/case of service, requirement of patient from poor family, and treatment room. Service procedure for the poor family patient was made in order to increase service quality and coverage, besides was also equipped by service path that aimed to facilitate the service. There was no difference of service quality between poor family patient and common patient. Socialization of PKPSBBM Bidkes in the District of Wonogiri worked out. It was conducted as inter-sector by involving related government officer and community. Number of poor family in which got the health care in RSUD Wonogiri in 2001, 2002, and 200 respectively were 208 cases, 2906 cases, and 750 cases. Denunciation of community that concerning the implementation of PKPS-BBM Bidkes in RSUD Wonogiri due to the ignorance of patient about service procedure which have been specified. References: 45 (1985-2003)

Abstrak :
ABSTRAK
Peningkatan kebutuhan domestik, peningkatan harga Bahan Bakar Minyak BBM di tingkat internasional, dan harga BBM jenis tertentu yang tetap, meningkatkan beban belanja subsidi BBM dalam APBN. Subsidi BBM yang berlebihan menimbulkan dampak negatif, sehingga perlu dilakukan upaya reformasi subsidi BBM jenis tertentu, salah satunya adalah kebijakan pengalihan alokasi anggaran subsidi BBM jenis tertentu melalui peningkatan harga BBM bersubsidi. Studi ini bertujuan menghitung potensi beban belanja subsidi yang dapat diturunkan/dialihkan dari upaya perbaikan kebijakan subsidi BBM dan memperkirakan dampak dari pengalihan alokasi anggaran subsidi BBM terhadap perekonomian nasional, baik terhadap output, pertumbuhan ekonomi, pendapatan masyarakat, maupun tenaga kerja. Hasil studi menunjukkan bahwa, pada tahun 2012, setiap 1 persen pengalihan alokasi anggaran subsidi BBM jenis tertentu, maka harga BBM bersubsidi akan meningkat sebesar 0,6 persen secara rata-rata, dan konsumsi BBM bersubsidi akan menurun sebesar 0,06 persen. Dengan menggunakan analisis Tabel Input-Output I-O Indonesia tahun 2012 yang di-update dengan metode RAS dari Tabel IO Indonesia tahun 2008, menunjukan bahwa pengalihan alokasi anggaran subsidi BBM pada tahun 2012 yang menurunkan konsumsi BBM sebesar 6 persen dan apabilat dialokasikan ke bidang infrastruktur, sektor industri non migas atau sektor pertanian, ternyata mampu meningkatkan output, nilai tambah atau PDB, pendapatan masyarakat, dan lapangan kerja dalam perekonomian nasional. Output perekonomian dan pendapatan rumah tangga nasional akan maksimal apabila pengalihan alokasi anggaran subsidi BBM tersebut dialokasikan untuk investasi di bidang infrastruktur. Nilai tambah bruto PDB dan penyerapan tenaga kerja akan maksimal jika pengalihan alokasi anggaran subsidi BBM dilakukan untuk investasi di sektor pertanian. Sedangkan investasi di sektor industri non migas dari pengalihan alokasi anggeran subsidi BBM tidak dapat mengoptimalkan dampaknya terhadap perekonomian nasional.

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ABSTRACT
The increase in domestic demand, increase in international prices of fuel oil and fixed price of certain types of subsidized fuel, causing the increase of national budget APBN expenditure in certain types of fuel subsidy. Excessive fuel subsidies has a negative impact, so it is necessary to reforms several fuel subsidy, one of the policy is saving certain types of fuel subsidy through increased prices of subsidized fuel. This study aims to calculate the potential cost of subsidy that can be derived reallocate from the fuel subsidy policy reform and estimate the impact of the fuel subsidy savings to the national economy, both on output, economic growth, incomes, and employment. The study shows that in 2012 every 1 percent r reallocations in certain types of fuel subsidy, the subsidized fuel prices will increase by 0,6 percent on average, and the consumption of subsidized fuel will decrease by 0,06 percent. By using analysis Input Output I O Table of Indonesia in 2012 which is updated with the RAS method from I O Table of Indonesia in 2008, it shows that 100 percent reallocations in fuel subsidies in 2012 that lowered fuel consumption by 6 percent and the savings are allocated to the infrastructure sector, non oil industrial sector or the agricultural sector, was able to increase output, value added or GDP, incomes, and employment in the national economy. Economic output and household national income would be maximized if the fuel subsidy savings allocated for investment in infrastructure. Gross Domestic Product GDP and employment would be maximized if the fuel subsidy savings allocated for investment in the agricultural sector. While investment in non oil sector of the allocated fuel subsidy savings cannot optimize its impact on the national economy.

Abstrak :
[ABSTRAK
Pajak karbon adalah salah satu kebijakan untuk mengatasi pemanasan global di negara maju. Tetapi, apakah kebijakan itu juga bisa diterapkan di negara berkembang masih menjadi perdebatan. Tesis ini menganalisa masalah-masalah yang memperlambat perkembangan proposal pajak karbon di Indonesia. Thesis ini menggunakan pendekatan kritis terhadap pengalaman penerapan pajak carbon di negara lain dan data pengeluaran untuk memprediksi efek dari penerapan carbon tax pada sektor rumah tangga di Indonesia. Selain itu, tesis ini juga menggunakan perbandingan akibat dari penerapan pajak karbon dengan kebijakan pencabutan subsidi terhadap bahan bakar. Hasil dari tesis ini mengindikasikan bahwa pelaksanaan pajak karbon di Indonesia akan memberikan beban pajak yang lebih terhadap rumah tangga miskin di areal pedesaan. Tesis ini juga memetakan beberapa faktor yang menghambat perkembangan rencana penerapan pajak karbon di Indonesia dan memberikan gambaran alternatif solusi untuk menangani masalah tersebut.

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ABSTRACT
A carbon tax is one policy actions used to combat global warming in developed countries. However, whether it is also applicable to developing countries is debatable. This paper analyzes problems, which slow down the progress of carbon tax proposal in Indonesia. It critically reviews the experiences of other countries and uses expenditure data to predict likely impacts on households. It also relates the effect with the removal of fuel subsidy policy. The results indicate that the carbon tax would give more tax burden on poor households in the rural areas. The paper also describes some factors that hamper the carbon tax proposal in Indonesia and depicts some alternative suggestions to address the problems, A carbon tax is one policy actions used to combat global warming in developed countries. However, whether it is also applicable to developing countries is debatable. This paper analyzes problems, which slow down the progress of carbon tax proposal in Indonesia. It critically reviews the experiences of other countries and uses expenditure data to predict likely impacts on households. It also relates the effect with the removal of fuel subsidy policy. The results indicate that the carbon tax would give more tax burden on poor households in the rural areas. The paper also describes some factors that hamper the carbon tax proposal in Indonesia and depicts some alternative suggestions to address the problems]