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Abstrak :
[ABSTRAK
Indonesia terletak di wilayah geografis yang rentan terhadap perubahan iklim. Meskipun intensitas energinya terus menurun, namun konsumsi energi dan emisi karbon terus meningkat. Sehingga diduga terdapat fenomena rebound effect. Studi ini menggunakan model keseimbangan umum (CGE) untuk menganalisis fenomena rebound effect di Indonesia, serta dampak pengurangan subsidi energi dan pengurangan pajak pendapatan terhadap rebound effect dan perekonomian. Hasil simulasi menjunjukkan bahwa di Indonesia terdapat fenomena rebound effect, dimana pengurangan subsidi energi dapat menurunkan rebound effect secara efektif, serta berdampak positif terhadap perekonomian. Meskipun dapat menurunkan rebound effect, penerapan pengurangan pajak penghasilan berdampak negatif bagi perekonomian.;

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ABSTRACT
Indonesia is located in the geographic areas that are vulnerable to global climate change. Despite the energy intensity is declining, the energy consumption and carbon emissions continue to increase. So the existance of rebound effect phenomenon is suspected. This study uses a general equilibrium model (CGE) to analyze rebound effect phenomenon in Indonesia, and also to analyze the impact of energy subsidy reduction and income tax reduction to the rebound effect and the economy. The simulation results shows that the rebound effect phenomenon is exist in Indonesia, in which the reduction of the energy subsidies can reduce the rebound effect effectively, and it has a positive impact to the economy. Although it may reduce the rebound effect, the implementation of the income tax reduction has negative impact to the economy., IIndonesia is located in the geographic areas that are vulnerable to global climate change. Despite the energy intensity is declining, the energy consumption and carbon emissions continue to increase. So the existance of rebound effect phenomenon is suspected. This study uses a general equilibrium model (CGE) to analyze rebound effect phenomenon in Indonesia, and also to analyze the impact of energy subsidy reduction and income tax reduction to the rebound effect and the economy. The simulation results shows that the rebound effect phenomenon is exist in Indonesia, in which the reduction of the energy subsidies can reduce the rebound effect effectively, and it has a positive impact to the economy. Although it may reduce the rebound effect, the implementation of the income tax reduction has negative impact to the economy.]

Abstrak :
Cadangan minyak dan gas bumi sebagai sumber energi utama Indonesia sedang mengalami masa kritis. Produksi minyak dan gas bumi tidak lagi dapat mencukupi jumlah konsumsi. Keadaan seperti ini mendorong pemerintah untuk terus menggalakkan kegiatan eksplorasi dengan harapan adanya cadangan minyak dan gas bumi baru. Namun, patut dipahami bahwa untuk melakukan suatu eksplorasi minyak dan gas bumi diperlukan investasi yang besar dan teknologi yang sangat tinggi. Dengan resiko yang sangat tinggi, kegiatan eksplorasi belum tentu memberikan kepastian adanya cadangan minyak. Maka dari itu, pemerintah mengeluarkan PMK No. 267/PMK.011/2014 tentang pengurangan PBB minyak dan gas bumi untuk mengurangi beban investor yang ingin berinvestasi di eksplorasi minyak dan gas bumi. Namun, pengaturan PMK No. 267/PMK.011/2014 yang mendasarkan pengaturannya pada Pasal 19 UU PBB adalah suatu hal yang kurang tepat dan harus dikaji ulang. ...... Reserves of oil and gas as the main energy sources in Indonesia is experiencing in ctritical period. Production of oil and gas are no longer able to sufficient the consumption. This condition prompt the government to expand the exploration in the hopes of new oil and gas reserves. It should be understood that oil and gas exploration requires big investment and high technology. With a very high risk, exploration activities do not assurance any certainty for oil and gas reserves. Therefore, the government issued PMK No. 267/ PMK.011/2014 of property tax reduction of oil and gas in exploration to ease the investor?s burden. However, this regulation is not correct and be re-examined.

Abstrak :
Berlakunya Undang-Undang Harmonisasi Peraturan Perpajakan membuat pengusaha UMKM mendapat manfaat pengurangan PPh Final 0,5% atas bagian peredaran bruto sampai dengan lima ratus juta rupiah per tahun. Wajib Pajak yang menerima manfaat atas pembebasan pajak karena penghasilan yang kurang dari lima ratus juta, dapat menonefektifkan NPWP untuk mengurangi beban administrasi. Selain itu, UMKM juga harus menggunakan tarif PPh Pasal 17 apabila jangka waktu ketentuan berakhir. Penelitian ini bertujuan untuk meneliti manfaat pengurangan pajak atas bagian peredaran bruto sampai dengan lima ratus juta rupiah per tahun dan digitalisasi layanan perpajakan djponline terhadap Wajib Pajak UMKM orang pribadi. Hasil penelitian ini menunjukkan bahwa manfaat pengurangan pajak digunakan untuk menambah modal, dan enam dari sembilan Wajib Pajak memilih untuk tidak menonefektifkan NPWP nya meskipun mendapat manfaat atas pembebasan pajak dari ketentuan ini. Berdasarkan data, setelah berlakunya ketentuan pengurangan pajak terhadap Wajib Pajak orang pribadi UMKM, diketahui 210 Wajib Pajak orang pribadi tidak membayar pajak serta 89 mengalami penurunan pembayaran di tahun 2022, sedangkan hasil penelitian tentang digitalisasi layanan perpajakan mengungkapkan bahwa persepsi terhadap digitalisasi perpajakan diatas 80%, yang berarti bahwa layanan pajak melalui djponline bermanfaat. ......The enactment of the Law on the Harmonization of Tax Regulations has made MSME entrepreneurs benefit from a reduction in Final Income Tax of 0.5% on the share of gross turnover of up to five hundred million rupiahs per year. Taxpayers who benefit from tax exemption due to income that is less than five hundred million rupiah per year, can make the TIN effective to reduce the burden administration. In addition, MSMEs must also use the Article 17 Income Tax rate if the time period terms end. This study aims to examine the benefits of tax reduction on shares gross circulation of up to five hundred million rupiah per year and digitization of tax services djponline for MSME Individual Taxpayers. The results of this study show that tax reduction benefits are used to increase capital, and six out of nine taxpayers choose not to invalidate their NPWP even though they benefit from tax exemption of this provision. Based on the data, after the enactment of the tax deduction provisions on the Compulsory MSME Individual Taxpayers, it is known that 210 Individual taxpayers do not pay taxes and 89 experiencing a decrease in payments in 2022, while the results of research regarding digitization tax services revealed that perceptions of digitalization of taxation were above 80%, which means that the tax service through djponline is useful.

Abstrak :
Furusato Nozei merupakan sebuah program kebijakan pajak berbasis donasi untuk mengatasi masalah penurunan pendapatan daerah di wilayah rural Jepang. Program ini memberikan insentif berupa pengurangan beban pajak serta hadiah berbentuk barang yang dinamakan dengan return gift kepada para kontributornya. Dalam penelitian ini dibahas konsep utilitarianisme tindakan yang mendasari motivasi para kontributor dalam melakukan donasi. Teori yang digunakan dalam penelitian ini adalah teori utilitarianisme menurut Ben Eggleston yang berfokus pada konsep utilitarianisme tindakan. Analisis dilakukan dengan memaparkan data jumlah kontribusi yang diterima program ini serta menganalisa rentetan tindakan yang mungkin dilakukan kontributor beserta konsekuensinya.

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Furusato Nozei is a donation-based tax policy program to address the problem of decreasing regional income in rural Japan. This program provides incentives in the form of tax burden reduction and gifts in the form of goods called 'return gift' to its contributors. This research discusses the concept of 'act utilitarianism' that underlies the motivation of contributors in making donations. The theory used in this research is utilitarianism according to Ben Eggleston which focuses on the concept of act utilitarianism. The analysis is carried out by describing data on the number of contributions received by the program and analyzing the possible actions taken by the contributors along with its consequences.