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Abstrak :
Pungutan liar merupakan jenis kejahatan yang masih banyak terjadi di sekolah. Selama ini, upaya untuk melawan pungli yang terjadi di sekolah hanya mengandalkan dari whistleblowing. Namun, sebelum melakukan pelaporan, whistleblower harus melakukan banyak pertimbangan, karena mereka takut akan menerima balasan atau retaliation dari pihak organisasi. Peraturan yang membahas whistleblower di Indonesia juga masih belum memadai dan belum menyeluruh. Penelitian ini menjelaskan faktor-faktor yang mendorong whistleblower menerima retaliation dengan mengambil kasus Rumini, mantan guru di SDN XYZ yang menerima intimidasi setelah melakukan whistleblowing. Data primer didapatkan melalui wawancara tidak terstruktur yang dilakukan dengan whistleblower, pihak LSM yang terlibat dan LPSK dan dianalis menggunakan whistleblowing triangle dan conflict theory. Penelitian ini menemukan bahwa faktor utama yang menyebabkan whistleblower menerima retaliation karena: (1) kurangnya peraturan yang mengatur cakupan dan perlindungan whistleblower di Indonesia, dan (2) karena terdapat perbedaan porsi kekuasaan yang ada di dalam organisasi. ......Illegal levies are a type of crime that is still common in schools. During this time, efforts to fight illegal levies that occur in schools only rely on whistleblowing. However, before reporting, whistleblowers must make a lot of considerations, because they are afraid of receiving retaliation from the organization. In addition, regulations that address whistleblowers in Indonesia are still inadequate and incomplete. This study explains the factors that encourage whistleblowers to receive retaliation by taking the Rumini case, a former teacher at SDN XYZ who received intimidation after conducting whistleblowing. Primary data were obtained through unstructured interviews conducted with whistleblowers, the NGOs involved and LPSK and analyzed using the whistleblowing triangle and conflict theory. This study found that the main factors causing whistleblowers to receive retaliation were due to: 1 lack of regulations governing the scope and protection of whistleblowers in Indonesia, and 2 because there were differences in the portion of power that existed within the organization.

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ABSTRACT
Bus Terminal, as a revenue-producing service entity in the regional government jurisdiction, is expected to contribute to the independence of the region in the form of the Regional Governments Own-Source Revenue (Pendapatan Asli Daerah/PAD). However, the performance of the bus terminals levy was less than desirable. Furthermore, due to the change of authority over some type of bus terminals, it no longer able to produce revenue for the Regional Government. The authority to raise levies from the bus terminals motivated the regional government to introduce service innovations for the bus terminals under their jurisdiction. One example of such innovation was Tirtonadi Bus Terminal in Surakarta, Central Java. This study objective was to understand the impact of the terminal services innovations on the improvement of PAD in Surakarta, Central Java. The study used descriptive methods with a qualitative approach. The result of the study showed that the innovation in Tirtonadi Bus Terminal services was in the form of modernization of the bus terminals facilities. The impact of terminal services innovations on the increase of levy collections was not significant. The impact of the innovations on the improvement of services was mainly on the physical aspect. The innovations increase customer satisfaction; however, the number of passengers tend to be stagnant and even slightly decrease. Some problems also appear in relation to the change of authority over the bus terminal, in the form of transfer of personnel, funding, infrastructures, and documents (personil, pendanaan, sarana/prasarana dan dokumen/P3D). The change of the authority has a positive impact on the management of the bus terminal. To reap the benefit, the bus terminal management should be directed to utilize a Public Private Partnership cooperation (PPP), change the revenue base and adopt the transit-oriented development (TOD) approach.

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Kebijakan penggabungan Undang-Undang mengenai Perimbangan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah (UU Nomor 33 Tahun 2004) dan Undang-Undang mengenai Pajak Daerah dan Retribusi Daerah (UU Nomor 28 Tahun 2009) merupakan penguatan pelaksanaan otonomi daerah yang mulai berkembang, sejalan dengan penyusunan peraturan perundang-undangan yang saat ini cenderung sifatnya simplifikasi. Melalui penyederhanaan regulasi ini terdapat satu kesatuan pengaturan mengenai keuangan daerah baik yang berasal dari perpajakan daerah ataupun dari Transfer ke Daerah. Pengaturan penguatan ini memfokuskan pada signifikannya revenue dan expenditure assignment antar level pemerintahan, yang diharapkan dapat mewujudkan pemerataan layanan publik dan kesejahteraan masyarakat di daerah untuk peningkatan kualitas pelaksanaan desentralisasi fiskal di Indonesia, melalui penguatan belanja daerah, dengan diaturnya batasan-batasan penggunaan belanja daerah, selain itu juga dengan pemutakhiran kebijakan Transfer ke Daerah berbasis kinerja, pengembangan sistem pajak daerah yang efisien, perluasan skema pembiayaan daerah, dan harmonisasi belanja pusat dan daerah ......The policy of merging the Law on Fiscal Balance between the Central Government and Regional Governments (Law Number 33 of 2004) and the Law on Regional Taxes and Levies (Law Number 28 of 2009) is a strengthening of the implementation of regional autonomy which is starting to develop, in line with the preparation of legislation that currently tends to be simplistic in nature. Through this simplification, there is a unified arrangement of regional finances, either from regional taxation or from transfers to regions. This strengthening arrangement focuses on the significance of revenue and expenditure assignments between levels of government, which is expected to realize equitable distribution of public services and community welfare in the regions to improve the quality of the implementation of fiscal decentralization in Indonesia, through strengthening regional expenditures, by setting limits on the use of regional expenditures, in addition to It also includes updating the performance-based Transfer to Regions policy, developing an efficient regional tax system, expanding regional financing schemes, and harmonizing central and regional expenditures.

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Penelitian ini membahas mengenai pencegahan pungutan liar dengan menggunakan pendekatan multi agen atau pencegahan kejahatan yang dilakukan oleh berbagai aktor. Tujuannya adalah untuk menganalisa bagaimana implementasi kebijakan terkait pungutan liar yang telah dikeluarkan oleh pemerintah. Penelitian ini menggunakan studi kasus pungutan liar di Pelabuhan X untuk melihat bagaimana pencegahan kejahatan multi agen diterapkan di pelabuhan. Penelitian ini dilakukan secara kualitatif dengan menggunakan teknik delphi yang meminta pendapat dari para ahli. Teori yang digunakan dalam penelitian ini adalah Differential Association Theory, Pencegahan Kejahatan Berpendekatan Multi Agen, dan Teori Aktivitas Rutin. Hasil penelitian menyarankan bahwa agar pencegahan pungutan liar berpendekatan multi agen dapat berjalan dengan baik maka dibutuhkan pendefinisian ulang apa yang dimaksud dengan pungutan liar melakukan reformasi birokrasi dalam pelayanan publik meningkatkan sistem pelayanan publik berbasis online melakukan penataan kembali upaya pencegahan pungutan liar berpendekatan multi agen dan menghilangkan egosentris pemerintah agar pencegahan pungutan liar berpendekatan multi agen dapat terlaksana dengan baik.

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ABSTRACT
This research discusses about pungutan liar using multi agent approach or crime prevention by various actors. The objective is to uncover the application of pungutan liar systems that have been issued by the government. This research uses case study of pungutan liar at X Port to see how various efforts are implemented at port. This research is conducted using qualitative approach with delphi technique that uses the experts opinion. Theories in this study are Differential Association Theory, Multi Agent Approach Theory, and Routine Activity Theory. The results suggest that for the prevention of pungutan liar with multi agent approaches to work well it is necessary to redefine what is meant by pungutan liar to reform bureaucracy in public service improve the online public service system undertake the restructuring of pungutan liar with multi agent approach prevention efforts and eliminating the government 39 s egocentricism in order to prevent the of pungutan liar with multi agent approach.

Abstrak :
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.

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Trust Building merupakan tahapan Grand Strategi Polri dalam membangun kepercayaan, dukungan dan kerjasama dengan masyarakat serta di internal Polri. Polri menerapkan penindakan berupa sidang disiplin dan sidang kode etik Polri untuk pelanggaran pungli karena termasuk penyalahgunaan wewenang. Penelitian ini berfokus pada studi kasus penindakan pungli Polantas di Polda Metro Jaya periode tahun 2014 - 2016. Penelitian ini menerapkan metode kualitatif dan bersifat deskriptif analisis. Teori yang terkait adalah teori Kepercayaan, Kepemimpinan, Pengambilan Keputusan, Etika Deontologi dan Pendelegasian Wewenang. Terdapat solusi-solusi agar proses penyelesaian pelanggaran pungli polantas dapat mewujudkan kepercayaan masyarakat terhadap Polri dan perlunya mengambil keteladanan dari beberapa tokoh yang menjadi inspirasi.

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ABSTRACT
Trust Building is a stage of the Grand Strategy of the Indonesian National Police INP in building trust, support and cooperation with the community and in the internal police. INP apply the action in the form Session of discipline and Police code of ethics sessions for illegal levies as they include abuse of authority. This study focuses on the case study of the illegal levies by traffic police officer at Jakarta regional police in 2014-2016. This research applies qualitative method and descriptive analysis. Related theories are the theory of Belief, Leadership, Decision Making, Deontology Ethics and Delegation of Authority. There are solutions to the process of resolving the violation of the illegal levies to realize public confidence in the INP and the need to take exemplary from some of the inspiring figures.