Hasil Pencarian  ::  Simpan CSV :: Kembali

"Penelitian ini membahas mengenai proses policy trasnfer dalam perumusan kebijakan dan program REDD+ di Kalimantan Tengah pasca ditunjuknya Provinsi Kalimantan Tengah sebagai pilot province program pengurangan emisi dari deforestasi dan degradasi hutan (REDD+) di Indonesia. Dengan menggunakan metode kualitatif, penelitian ini menghasilkan beberapa temuan penting salah satunya yaitu policy transfer program REDD+ di Kalimantan Tengah disimpulkan sebagai voluntary transfer/transfer sukarela yang didorong oleh peranan dan komitmen Kepala Daerah Provinsi yaitu Gubernur Kalimantan Tengah. Policy transfer yang terjadi termasuk dalam kategori incomplete transfer dikarenakan elemen-elemen krusial pembentuk kebijakan pada prosesnya tidak secara konsisten dan efektif diterapkan. Beberapa alternatif yang disarankan guna perbaikan ke depan yang salah satunya adalah perlunya diatur secara jelas ruang pelibatan dan partisipasi yang konsisten kepada seluruh pihak terkait terutama kepada masyarakat adat dalam setiap kebijakan.

---

This research discusses about the process of policy transfer in the policy and program formulation for REDD+ in Central Kalimantan after Central Kalimantan being appointed as a pilot province to Reduce Emissions from Deforestation and Forest Degradation (REDD +) in Indonesia. By using qualitative methods, this research resulted some important findings which is the policy transfer of REDD+ program in Central Kalimantan concluded as a voluntary transfer which driven by the role and commitment of the Head of the Provincial namely Governor. Policy transfer that occur are included in the category of incomplete transfer due to crucial elements in the policy-forming process is not consistently and effectively applied. Some alternatives for future improvements are being advised, one of one of them is the neecessity to set a bigger space for all stakeholders consistenly, especially indigenous peoples to involve in and making participation in every step of public policy making."

"ABSTRAKSkripsi ini bertujuan untuk menganalisis penerapan policy transfer yang difasilitasi oleh GIZ melalui program CIM Returning Experts yang diharapkan dapat memperkuat berbagai aktor lokal dalam menunjang pembangunan di Indonesia. Penelitian ini menggunakan lima dimensi dari teori Policy transfer yang diperkenalkan oleh Evans (2017) yaitu: Agen dari Transfer Kebijakan; Bentuk dari Tranfer Kebijakan; Proses Pembelajaran yang Berorientasi Kebijakan; Hambatan Terhadap Proses Transfer Pembelajaran Kebijakan, dan Luaran dari Proses Transfer Kebijakan dengan pendekatan positivist. Teknik pengumpulan data dilakukan secara mixed method berupa penyebaran kuesioner, wawancara mendalam dan studi kepustakaan. Berdasarkan hasil analisis, policy transfer paling umum terjadi berupa transfer pengetahuan, pengalaman, dan jejaring yang didapatkan oleh para returnees semasa di Jerman. Selain itu, hibridasi (penggabungan gagasan/pembelajaran kebijakan dengan budaya lokal) merupakan proses policy transfer yang paling dominan terjadi. Upaya policy transfer yang dilakukan oleh para returnees terbukti dapat membantu memperkuat berbagai aktor lokal di tempat mereka bekerja melalui pertukaran gagasan, pembaharuan metode, maupun advokasi kebijakan dalam menunjang pembangunan di Indonesia.

---

ABSTRACT

This thesis aims to analyze the implementation of policy transfer facilitated by GIZ through the CIM Returning Experts Program expected to strengthen various local actors in supporting development in Indonesia. This study employs five dimensions of policy transfer theory introduced by Evans (2017), namely: Agents of Policy Transfer; Form of Policy Transfer; Policy-Oriented Learning Process; Obstacles to The Process of Transferring Policy Learning; and The Output of The Policy Transfer Process using the positivist approach. Data collection techniques were carried out using mixed-method in the form of questionnaires, in-depth interviews, and literature studies. Based on the analysis result, the most common policy transfer occurs in the form of knowledge transfer, experience, and networking obtained by returnees during their stay in Germany. In addition, hybridization (combining ideas/learning policies with local culture) is the most dominant policy transfer process occurring. The policy transfer efforts carried out by the returnees have proven to help strengthening various local actors in their respective work places through exchange ideas, method renewals, and policy advocacy in supporting development in Indonesia.

"

"ABSTRAK

Anticorruption policy transfer has been discussed for decades, but the influence of culture in target countries has not received comparable attention sufficient to explain the lack of progress in reducing corruption in those countries. The conceptualization of culture so far has provided only a limited tool for developing a dynamic theory of policy transfer. We propose a bottomup model of dynamic policy transfer that takes into account the cultural context in target countries. We first define culture as a set of values that are consistent with each other but that also conflict. We then develop a dynamic policy transfer model that revises the traditional model by considering the proposed concept of culture. Finally, we discuss the practical implications of the model, emphasizing the importance of knowledge of culture at the local level, where a bottom-up implementation of anticorruption policy takes place. We conclude by suggesting strategies for empirical research and specific implications regarding the Korean policy context."

"The article aims at examining how policy could be transferred as a complex and dynamic process in terms of internationalization and globalization. In addition, it will explore significant channels for the international movement of ideas, policies, and practices through an international policy learning process formed in policy transfer, lesson drawing, policy diffusion, and policy convergence. Further, it is argued that policy transfer literature is increasingly central, leading to the development of related topics in comparative politics and public policy. This article investigates the involvement of non-government organizations, civil society and political issues in driving the learning process about what government should have done and can be learned with common problems. Finally, the article concludes that globalization has challenged the notion of a nation-state system and the autonomy of nation-states by the velocity of change and the dynamic of interstate and intrastate factors in term of policy transfer."

"Pajak Pertambahan Nilai (PPN) atas pengalihan aktiva yang menurut tujuan semula tidak untuk diperjualbelikan (Pasal 16 D) merupakan isu PPN yang sering kali menjadi suatu problema di dalam penyelenggaraan sistem kebijakan PPN di Indonesia. Dari problema tersebut menunjukkan betapa rawannya kebijakan PPN Pasal 16 D. Adanya pengecualian pada pasal 9 ayat 8 huruf b banyak menimbulkan dispute di lapangan antara sudut pandang fiskus dengan Pengusaha Kena Pajak, munculnya skema re ekspor serta kendala teknis dalam pelaksanaan Law Enforcement di lapangan memberikan tanda bahwa kebijakan tersebut harus dilakukan penelitian.Adapun tujuan penelitian yang menggunakan metode kualitatif deskriptif ini adalah pertama menganalisis alasan penyerahan aktiva yang menurut tujuan semula tidak untuk diperjualbelikan menjadi obyek PPN dalam rezim UU No. 11 Tahun 1994, kedua menganalisis dasar pemikiran perubahan kebijakan PPN 16 D dalam rezim UU No. 42 Tahun 2009, ketiga, menganalisis pelaksanaan Law Enforcement kebijakan PPN 16 D pada perusahaan garment di KPP PMA Empat, dan keempat mendesain kebijakan PPN atas penyerahan aktiva yang ideal berdasar prinsip yang direkomendasikan AICPA?Dari hasil penelitian menunjukkan bahwa kebijakan PPN Pasal 16 D saat ini perlu didesain ulang sehingga memenuhi prinsip-prinsip Simplicity, Certainty dan Neutrality dengan syarat pemberlakuannya adalah sepanjang Pajak Masukan saat diperoleh ?telah? dikreditkan untuk menghindari adanya hidden subsidy dan perlunya dibuatkan aturan pelaksanaan atas kebijakan tersebut sehingga dispute dan agressive tax planning di lapangan dapat diminimalisir.

---

VAT on transfer assets which is not for sale at first time it purchased (Article 16 D) is the most frequent problem in the VAT policy system in Indonesia. It shows that VAT on transfer asset is a prone policy. The exception article 9 (8) b of VAT policy on transfer asset caused different interpretation between tax oficer and taxable person, re export scheme and technical constraint has signed that VAT on transfer asset policy must be researched.

The objective of this thesis are: first, to analyze why transfer asset is to be taxable supplies, second, what is the rationale or inside of VAT policy on transfer asset regime VAT Tax Law 42/ 2009, third, how does this policy implemented in the garment enterprises at the foreign investment tax office four, fourth, how does the good VAT policy on transfer asset design which recommended by AICPA, especially Simplicity, Certainty and Neutrality principle on which most important in making tax policy. This research is qualitative research with descriptive analysis.

The researh result shows that VAT on transfer asset which is not for sale at first time it purchased ( article 16 D) need to be redesigned by policy maker which is always keep Simplicity, Certainty and Neutrality principles with absolute requirement as long as VAT input when its purchased is allowed to be credited to avoid the hidden subsidy and need to make implementing regulation in order to minimizing dispute and agressive tax planning."