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"This research aims to evaluate the effectiveness of the Indonesian income tax incentive for apprenticeship and training programs in the form of supertax deduction (STD). This research used the post-positivism paradigm to evaluate the effectiveness of the income tax incentive policy for apprenticeship and training programs. Data were obtained using qualitative methods through in-depth interviews with relevant informants and documentation review. This research uses five criteria for evaluating policy effectiveness: the right policy, the right implementation, the right on-target, the right environment, and the right process. Based on those criteria, this study found that the income tax incentive for apprenticeship and training programs is effective. The STD incentive has met three criteria; right policy, right implementation, and right on target. Meanwhile, the right environment and process criteria still need to be fully met. Things that the Government can do to increase the effectiveness of the STD incentive policy are to increase the effectiveness of interactions between implementing actors and conduct more massive policy socialization.

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Studi ini bertujuan untuk mengevaluasi kebijakan insentif pajak penghasilan untuk kegiatan pemagangan dan pelatihan dalam bentuk supetax deduction (STD). Studi ini menggunakan pendekatan post-positivism untuk mengevaluasi efektivitas kebijakan tersebut. Data yang digunakan dalam studi ini diperoleh melalui metode kualitatif melalui wawancara mendalam dengan informan yang relevan serta reviu dokumen. Studi ini menyimpulkan bahwa diantara lima kriteria untuk mengevaluasi efektivitas kebijakan publik, yaitu tepat kebijakan, tepat implementasi, tepat target, tepat lingkungan dan tepat proses. Studi ini menyimpulkan bahwa kebijakan STD tersebut telah efektif. Insentif STD telah memenuhi kriteria tepat kebijakan, tepat implementasi, dan tepat target. Meskipun demikian terdapat kriteria tepat lingkungan dan tepat proses tidak sepenuhnya terpenuhi. Studi ini merekomendasikan perbaikan interaksi antarlembaga pemerintah serta sosialisasi yang lebih massif untuk dapat meningkatkan efektivitas kebijakan."

"Skripsi ini membahas mengenai kebijakan insentif pajak atas sumbangan untuk penanggulangan bencana. Penelitian ini dilakukan untuk mengevaluasi insentif pajak atas kegiatan pemberian sumbangan untuk penanggulangan bencana berdasarkan indikator kriteria evaluasi kebijakan oleh William Dunn. Metode penelitian dilakukan dengan menggunakan pendekatan kualitatif dan teknik analisis data kualitatif. Data yang digunakan pada skripsi ini diperoleh dengan cara melakukan wawancara mendalam kepada beberapa narasumber yang dianggap relevan dengan permasalahan yang diangkat. Hasil dari penelitian menunjukkan bahwa regulasi kebijakan insentif pajak atas sumbangan untuk penanggulangan bencana, secara keseluruhan belum memenuhi indikator kriteria evaluasi kebijakan William Dunn. Belum terpenuhi sebab insentif pajak atas sumbangan bencana belum dapat dimanfaatkan oleh Wajib Pajak sebagai penyebab dari terbatasnya persyaratan yang diberikan. Agar insentif pajak atas sumbangan penanggulangan bencana dapat berjalan efektif, pemerintah perlu melakukan sosialisasi supaya kebijakan insentif yang dimaksud dapat tersampaikan dengan baik. Selain itu, diperlukan penyesuaian terkait ketentuan insentif berdasarkan kondisi saat ini, seperti mempertimbangkan pelonggaran persyaratan status bencana yang menjadi sasaran insentif.

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This thesis discusses about the tax incentive policy for donations activities for disaster management. This research was conducted to evaluate tax incentives for donation activities for disaster management based on policy evaluation criteria by William Dunn. The research method is carried out using a qualitative approach and qualitative data analysis techniques. The data used in this thesis is obtained by conducting in-depth interviews with several speakers who are considered relevant to the issues raised. The results of the study indicate that the tax incentive policy regulation for donations activites for disaster management, as a whole, has not met William Dunn's policy evaluation criteria. Not yet fulfilled because tax incentives for disaster donations have not been utilized by taxpayers as a cause of the limited requirements given. In order for tax incentives to contribute to disaster management to be effective, the government needs to socialize so that the incentive policy in question can be conveyed well. In addition, adjustments are needed related to incentive provisions based on current conditions, such as considering the easing of disaster status requirements that are targeted by incentives."

"Kebijakan penerapan e-government Pajak Parkir di DKI Jakarta sudahberlangsung selama kurang lebih 7 (tujuh) tahun. Dalam pelaksanaannya banyakditemukan hambatan dan tantangan yang berdampak kepada target kinerja yangtelah ditetapkan. Kebijakan yang mengatur pun sudah sebanyak 3(tiga) kalimengalami perubahan yang diharapkan mampu menjembatani pelayananmasyarakat yang lebih baik. Penelitian ini bertujuan untuk menganalisa danmengevaluasi kebijakan penerapan e-government pajak parkir dan menganalisafaktor-faktor yang menentukan keberhasilan kebijakan e-government pajak parkirdi DKI Jakarta. Penelitian ini menggunakan metode post-positivisme yangmenggunakan teori sebagai acuan dalam memahami permasalahan penelitian.Hasil evaluasi dari penerapan kebijakan ini menunjukkan; (1) manfaat onlinesystem belum secara signifikan membantu petugas pajak dalam pengawasankepatuhan kepada wajib pajak. yang terlihat dari data jumlah wajib pajak yangsecara rutin melaporkan transaksi usahanya sekitar 3,37%; (2)aplikasi egovernmentbelum dapat mengintegrasikan data antara DPMPTSP dan UPPerparkiran; (3) sanksi yang telah diatur belum diterapkan secara tegas; (4) sanksimengenai pencabutan izin usaha tidak sesuai dengan peraturan perpajakan yanglebih tinggi; dan (5) kewajiban pelaporan transaksi usaha secara online belumoptimal diterapkan untuk seluruh wajib pajak parkir, karena masih terdapatketidaksiapan baik dari sisi wajib pajak maupun dukungan perangkat elektronik.Sedangkan hasil penelitian atas faktor – faktor yang menentukan keberhasilanpelaksanaan e-government, yaitu:(1) adanya komitmen yang kuat dari Bapendadalam menangani masalah pendanaan yaitu dengan bekerjasama dengan BankPemerintah; (2) kolaborasi antara Bapenda dan Bank ditunjukkan dengan bersamasamamemberikan pelayanan yang berorientasi kepada kepuasan wajib pajak (3)terjaminnya keamanan atas kerahasian data wajib pajak, diatur dalam PerjanjianKerja Sama; dan (4) Bapenda menyiapkan alternatif aplikasi melalui web https//:pajakonline.jakarta.go.id. yang dapat digunakan oleh wajib pajak dimanapunberada. Selain itu disarankan bagi Bapenda untuk melakukan prioritaspengkategorisasian bagi wajib pajak yang akan dipasang perangkat online, sertaperlu adanya perbaikan mengenai sanksi administrasi pencabutan izin usahakarena tidak sesuai dengan sanksi yang diatur pada Peraturan Daerah danUndang-Undang Perpajakan

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The policy of implementing parking tax e-government in DKI Jakarta has been going on for approximately 7 (seven) years. In its implementation there are many obstacles and challenges that have an impact on the performance targets that have been set. The governing policy has also undergone 3 (three) changes which are expected to be able to bridge better community services. This study aims to analyze and evaluate the application of parking tax e-government

policies and to analyze the factors that determine the success of parking tax e-government policies in DKI Jakarta. This study uses the post-positivism method which uses theory as a reference in understanding the research problem. The evaluation results of the implementation of this policy show; (1) the benefits of the online system have not significantly helped tax officers in monitoring compliance with taxpayers. which can be seen from the data on the

number of taxpayers who routinely report their business transactions of around 3.37%; (2) egovernment applications have not been able to integrate data between DPMPTSP and UP Perparkiran; (3) regulated sanctions have not been applied explicitly; (4) sanctions regarding the revocation of business licenses that are not in accordance with higher tax regulations; and (5) the obligation to report business transactions online has not been optimally applied to all

parking taxpayers, because there is still unpreparedness both in terms of taxpayers and electronic device support. While the results of research on the factors that determine the success of the implementation of e-government, namely: (1) there is a strong commitment from Bapenda in handling funding problems, namely by collaborating with Government Banks; (2) collaboration between Bapenda and the Bank is demonstrated by jointly providing services

oriented towards taxpayer satisfaction. (3) guaranteed security of taxpayer data confidentiality, regulated in a Cooperation Agreement; and (4) Bapenda prepares alternative applications through the web https //: Pajakonline.jakarta.go.id. which can be used by taxpayers wherever they are. In addition, it is recommended for Bapenda to prioritize categorization for taxpayers

who will be installed with online tools, and there is a need for improvements regarding administrative sanctions for business license revocation because they are not in accordance with the sanctions regulated in Regional Regulations and Taxation Laws."

"Kebijakan perpajakan sebagai unsur penting dari kebijakan publik pemerintah telah berkontribusi lebih dari 60 % penerimaan negara berasal dari penerimaan pajak. Adanya kebijakan perpajakan yang berbeda terhadap unsur biaya pendanaan (cost of fund) atas bunga pinjaman diperlakukan sebagai deductible expenses sedangkan atas dividen sebagai cost of equity tidak diperkenankan sebagai pengurang pendapatan (non deductible expenses). Pemerintah juga mengenakan pajak dividen berganda. Secara teoritis, akibat perbedaan perlakuan tersebut terdapat kecenderungan perusahaan untuk memperbesar pinjaman dibanding menggunakan dana internal sendiri, maka beban pajak berkurang. Disisi lain, bila perusahaan dibiayai pinjaman bila tidak dilakukan dengan hati-hati dapat membawa kesulitan akibat adanya beban bunga. Berkenaan dengan fenomena tersebut peneliti tertarik untuk menjawab pertanyaan: pertama, apakah terdapat konsistensi perlakuan perpajakan atas bunga dan dividen, kedua, bagaimanakah pilihan keputusan pendanaan perusahaan publik yang terdaftar di Bursa Efek Indonesia: apakah lebih banyak menggunakan pinjaman (static trade off theory) atau menggunakan dana internal perusahaan (pecking order theory), dan ketiga bagaimanakah implikasi perpajakan yang timbul akibat pilihan keputusan pendanaan perusahaan yang terdaftar di BEI. Untuk menjawab pertanyaan penelitian, peneliti menggunakan metode penelitian gabungan kuantitatif dan kualitatif dengan objek penelitian pada perusahaan publik yang terdaftar di BEI Tahun 2000 ? 2007 berjumlah 109 perusahaan publik. Peneliti menganalisis konsistensi perlakuan perpajakan secara bertahap dari waktu ke waktu, menguji teori yang berlaku dalam pilihan keputusan pendanaan serta implikasi perpajakan sebagai akibat pilihan keputusan pendanaan.Hasil penelitian menyimpulkan: pertama, perlakuan bunga pinjaman secara konsisten dianggap sebagai beban yang dapat mengurangi biaya walaupun secara implisit untuk periode 1925-1983. Bunga pinjaman secara eksplisit disebutkan sebagai salah satu unsur biaya yang dapat dikurangkan dalam menghitung penghasilan kena pajak untuk periode 1984-sekarang. Pembagian laba berbentuk dividen yang dilakukan, oleh setiap perusahaan baik yang terdaftar di bursa atau tidak, bukan merupakan biaya. Ketentuan tersebut pengaturannya secara implisit tertuang dalam UU Pajak dari 1925-1983. Perundang-undangan perpajakan telah secara jelas dan eksplisit menyebutkan bahwa dividen yang dibayarkan oleh perusahaan bukan biaya yang dapat mengurangi penghasilan bruto (non deductible expenses) untuk periode 1983-sekarang.Kedua, perusahaan publik di Indonesia dalam pilihan keputusan pendanaanya cenderung mengikuti pecking order theory daripada static trade off theory, artinya lebih banyak menggunakan dana internal perusahaan dalam keputusan pendanaannya. Hasil seluruh periode untuk seluruh sektor yang terdapat dalam klasifikasi BEI diuji kembali pada masing-masing sektor dengan hasil mengkonfirmasi temuan utama: pilihan keputusan pendanaan perusahaan cenderung menggunakan dana internal sebelum sumber pendanaan lainnya. Dengan demikian, tidak ada kecenderungan memperbesar pinjaman yang dapat mengurangi beban pajak. Oleh karena itu, kebijakan pemerintah untuk menunda kebijakan Debt Equity Ratio pada Tahun 2000 - sekarang bagi perusahaan yang terdaftar di Bursa Efek Indonesia menjadi sangat relevan karena kecenderungan memperbesar pinjaman pinjaman pada perusahaan publik tidak terbukti. Ketiga, implikasi kebijakan perpajakan atas cost of capital, pemerintahan menganut classical system yang menganggap dividen yang dibayarkan terkena pemotongan pajak oleh pihak pembayar dan tetap akan diperhitungkan kembali sebagai penghasilan ditingkat pemegang saham dengan memperlakukan pemotongan pajak pihak pembayar sebagai kredit pajak.

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The tax policy had been one of the most important issues which government of Indonesia had designed and implemented, due to its major contribution of tax revenue to our national account approximately sixty percent of total government budget. Indonesia had performed two different approach to cost of fund and cost of equity. The tax discrimination was occurred in the term of deductibility of interest and non deductibility of dividend that was acknowledged as Tax Discrimination Treatment Between Interest and Dividend. Beside tax discrimination, Indonesia also implemented Double Taxation that would burden the tax payer twice. The double taxation of dividend relied on the classical system of tax regime that separate legal entity from the owner of the firm and the corporation as different business entity. Nevertheless, in theory tax discrimination would forced companies to increase their debt rather than their own equities and would be outcome in decreasing tax expenses. On the other side, if the company used more loan to finance its business as well as company?s expansion without prudency and carefulness, the cost of financial distress might be increased because it should pay higher interest.In order to observed two factual research problems, the researcher was interested: firstly to analyse tax treatment on interest and dividend payment had been consistent or inconsistent throughout times. Secondly, the research aim is to observed financing decision of public listed companies at Indonesia Stock Exchange: using more loan (follow the static trade off theory) or using more company internal fund (follow the pecking order theory) and thirdly, the researcher was interested to describe tax implication that was implied after the companies performed their finance decision specially for the Indonesian public listed companies. To answer the three research questions, the researcher plan to conduct mixed approach research design. The research object was public listed companies at Indonesian Stock Exchange for the period of 2000-2007 with total sample of 109 companies. The researcher analyzed tax treatment consistency throughout times, to examined the theory of financing decision and to describe tax implication which related to public companies financing decision. The research main findings were as follows: firstly, tax treatment on interest was consistent categorized as expenses to decrease tax burden implicit for the period of 1925-1983. Interest was stated as one of deductible tax expense for calculation of taxable income for the period of 1984 up to now. The income distribution of dividend from public listed or private company could not stated as expenses for calculation tax payment of corporate income tax for the period of 1925-1983. the regulation of dividend payment was stated implicit in Indonesian Tax Law. Those tax laws had explicit and was stated obvious dividend payment of corporation was not expenses which decreased company gross income (non deductible expense) for the period of 1983 up to now.Secondly, the public listed company in Indonesia was followed pecking order theory rather than trade off theory that means the company prefers to use internal fund in decide financing decision. The result of all years period was reexamined by sectoral approach and the result was confirm on main findings, company?s financing decision follows the pecking order prediction: prefer to use internal fund (retained earning) before other external fund (loan, debt/obligation, or equity/stock). Therefore, there was no tendency company to reduce taxable expenses. Thus, the government policy to postponed Debt to Equity Ratio policy in 2000 up to now for the public listed companies was relevant due to those companies tendency of funding more their capital with more loan was irrelevant (doubtful). Thirdly, tax implication on the cost of capital, government tax regimes emphasize classical system (no integration) which have assumed dividend payment as a subject of taxation and would be recalculate as income to the shareholders with certain tax treatment from tax payer which is tax credit."