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Abstrak :
ABSTRAK
Tesis ini membahas estimasi tax elasticity dan tax buoyancy PPN/PPnBM di Indonesia selama periode penelitian tahun anggaran 1985/1986 sampai dengan 2011. Hasil penelitian menunjukkan bahwa besarnya koefisien tax elasticity lebih kecil daripada koefisen tax buoyancy, sehingga dapat disimpulkan bahwa kebijakan diskresi PPN/PPnBM selama periode penelitian efektif meningkatkan penerimaan PPN/PPnBM. Walaupun demikian, dengan menggunakan indikator koefisien government tax effort, diketahui bahwa upaya positif kebijakan diskresi PPN/PPnBM untuk meningkatkan penerimaan PPN/PPnBM yang selama periode penelitian diterbitkan masih dikategorikan rendah.

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ABSTRACT
This thesis discusses the estimation of tax elasticity and tax buoyancy VAT / sales tax on luxury goods in Indonesia during the study period fiscal year 1985/1986 through 2011. The results showed that the magnitude of the tax elasticity coefficient is smaller than the coefficient of tax buoyancy, so it can be concluded that the policy discretion VAT / sales tax on luxury goods during the study period effectively increase VAT / sales tax on luxury goods revenue. However, by using government tax effort coefficient indicator, note that the positive efforts discretionary policies VAT / sales tax on luxury luxury to increase VAT revenue / sales tax on luxury goods that during the period of the study published still considered low..

Abstrak :
Salah satu lembaga yang berperan penting dalam pemajuan kebudayaan adalah museum. Ironisnya, saat ini tarif tiket Museum Nasional relatif rendah jika dibandingkan dengan harga pokok produksi maupun harga tiket museum di negara lain. Salah satu cara menambah pendapatan yaitu dengan melakukan penyesuaian tarif tanpa membebani masyarakat. Oleh karena itu dibutuhkan analisis terhadap kesediaan membayar tiket Museum Nasional untuk mengetahui besarnya tarif yang aspiratif dengan kemauan masyarakat. Penelitian ini bertujuan mengestimasi besaran kesediaan membayar (WTP) tiket Museum Nasional dan faktor-faktor yang berpengaruh. Metode yang dipakai adalah Contingent Valuation Method melalui pendekatan double bounded dichotomous choice dan regresi logistik. Data diperoleh melalui survei secara daring kepada masyarakat di provinsi DKI Jakarta, Banten dan Jawa Barat. Hasil penelitian mengungkapkan bahwa kesediaan membayar berada pada rentang median dan jarak interkuatil sebesar Rp25.000-Rp35.000 per orang. Frekuensi mengonsumsi konten sejarah, arkeologi, etnografi bukan melalui kunjungan museum tapi melalui media seperti koran, radio, televisi atau internet (off-site consumption), pendidikan tinggi dan nilai penawaran awal yang diajukan merupakan variabel yang signifikan mempengaruhi probabilitas kesediaan membayar. Penelitian ini merekomendasikan kepada Museum Nasional agar mengusulkan penyesuaian tarif tiket sekitar Rp25.000-Rp35.000 per orang. Selain perbaikan layanan, Museum Nasional dapat melakukan upaya dalam rangka meningkatkan off-site consumption masyarakat agar dapat mendorong WTP masyarakat maupun jumlah kunjungan ke Museum Nasional (on-site consumption). ......Museum plays an important role in the promotion of culture. Ironically, the National Museum  ticket rates are relatively low when compared to the cost of production and museum ticket prices in other countries. One way to increase income is to make tariff adjustments without burdening the community. Therefore we need an analysis of the willingness to pay for the national museum ticket to find out the amount of aspirational tariffs with the will of the community.This study aims to estimate the amount of willingness to pay (WTP) of the entrance ticket at National Museum  and the factors that influence it. The method used is the Contingent Valuation Method through a double bounded dichotomous choice approach and logistic regression. The data was obtained through a survey of people in the provinces of DKI Jakarta, West Java and Banten. The results showed that the willingness to pay was in the range between median and interquatile distance was Rp25,000-Rp35,000 per person. The frequency of consuming historical, archeological, ethnographic content not through museum visits but through media such as newspapers, radio, television or internet (off-site consumption), higher education and the value of the initial bid are significant variables in the probability of WTP. This study recommends to the National Museum  to adjust the fixed exhibition rate around Rp. 25,000-Rp. 35,000 per person. In addition, the National Museum  can make efforts in order to increase off-site consumption in order to encourage public WTP as well as the number of visits to the National Museum  (on-site consumption).

Abstrak :
Tesis ini merupakan studi empiris yang fokus utama analisisnya adalah pengaruh kebijakan publik terhadap penerimaan pajak riil pemerintah pusat, provinsi dan kabupaten/kota di Indonesia. Berdasarkan analisis deskriptif disimpulkan bahwa: (1) Pertumbuhan penerimaan pajak riil relatif lambat, karena relatif tingginya laju inflasi; (2) Rasio pajak pemerintah pusat, provinsi dan kabupaten/kota, sudah meningkat; (3) sampai saat ini, rasio pajak semakin rendah bila tingkat pemerintahan semakin rendah; dan (4) peranan penerimaan pajak dalam APBN dan APBD (PAD) sudah semakin besar, yang menyiratkan semakin baiknya tingkat kemandirian fiskal. Dengan menggunakan model ekonometrika dapat disimpulkan bahwa dampak kebijakan publik terhadap penerimaan pajak di Indonesia tidaklah besar. Hal ini menunjukkan bahwa dampak kebijakan-kebijakan publik yang diputuskan terhadap perbaikan efisiensi dan efektifitas pemungutan pajak, maupun peningkatan potensi pajak, khususnya perluasan basis pajak belum seperti yang diharapkan.

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This thesis is an empirical study that the main focus of analysis is to influence public policy on real tax revenue of central government, provinces and districts/cities in Indonesia. Based on descriptive analysis concluded that: (1) real tax revenue growth is relatively slow, because of relatively high inflation rate, (2) The ratio of central government taxes, provincial and district/city, have increased, (3) until recently, the lower the tax rate when the lower levels of government; and (4) the role of tax revenue in the State Budget (APBN) and Regional Budget/APBD (PAD) has been getting larger, which implies the good level of fiscal independence. By using the econometric model can be concluded that the impact of public policies on tax revenue in Indonesia was not large. This shows that the impact of public policies that decided to improve efficiency and effectiveness of tax collection, as well as potential tax increase, particularly the expansion of tax base has not been as expected.

Abstrak :
Perkembangan teknologi informasi memberikan kesempatan dan tantangan. Salah satu tantangannya adalah semakin mudahnya penyebaran produk digital yang melanggar hak cipta. Salah satu produk hak cipta yang didistribusikan secara ilegal dengan masif adalah manga. Perdebatan mengenai pengaruh penyebaran scanlation (manga bajakan) masih ramai diperbincangkan. Penelitian ini bertujuan mencari tahu pengaruh scanlation terhadap pembelian manga legal, dengan sampel Mahasiswa Universitas Indonesia. Hasil kesimpulan dari penelitian ini, tidak ditemukan cukup bukti yang menyatakan scanlation memiliki pengaruh negatif terhadap pembelian manga. ......The development of information technology gives us opportunities and challenges. One of the challenge is the distribution of illegal content. One of the illegal content that is massively distributed is scanlation. Scanlation is the pirated version of manga. The debate of the real impact of scanlation on manga sales is still unclear. This study tries to find the impact of scanlation on the sales of legal manga in Indonesia. The study then concludes that there is not enough evidence on the hypothesis that scanlation harms manga sales.

Abstrak :
Paper ini meneliti hubungan antara kepemilikan publik dan komposisi dewan terhadap agresivitas pajak perusahaan publik di Indonesia. Sampel penelitian terdiri dari 2062 observasi selama periode 2005-2019. Dengan menggunakan metode System GMM dan proksi penghindaran pajak Henry & Sansing (2018), hasil studi menunjukkan kepemilikan publik secara empiris tidak terbukti berhubungan dengan tindakan agresif pajak pada full sample. Sementara pada profitable subsample hubungan kepemilikan publik terhadap agresivitas pajak menunjukkan hasil negatif signifikan dengan magnitude yang relatif kecil atau secara ekonomi tidak signifikan. Studi ini juga membuktikan bahwa proporsi dewan independen terbukti tidak berpengaruh terhadap perilaku perencanaan pajak agresif. ......This paper examines the association between public ownership and boards composition on tax aggressiveness of public listed companies in Indonesia. We take sample consists of 2062 observations from 2005-2019. Utilizing System GMM method and Henry & Sansing (2018)measure for tax aggressivess, the result shows empirically there is no correlation evidence between public ownership and aggressive tax behaviour in the full sample. While there is negative relationship result between public ownership and tax aggressiveness for profitable subsample but the magnitude relatively small or economically insignificant. This study also proves that proportion of independent boards does not influence aggressive tax planning behaviour.