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"while in the whole scenario of contemporary Asia-Pacific's economic prosperity, Japan's catalytic role is continuing to evolve, ironically in this region's sprawling vibrant landscape, the only backward sub-region that has not yet kept pace with this changing trend is South Asia. Despite the magnitude of Japanese development aid to all South Asian nations, the region's share in Japan's global trade and investment is too small to merit much attention. moreover, in Tokyo's strategic-diplomatic agenda, South Asia has in fact figured little for a long time, because is has been relevant neither to Japan's security necessities nor the needs for a global economic governance framework. Nonetheless, Japan has very recently shown a heightened interest in expanding its cooperation with South Asia (particularly India). under the backdrop, this article strives to explore the reason why South Asia has today risen strategically in significance to the breadth of Japanese foreign policy initiatives. the study argues that for mutual values and benefits, the economic and geo-strategic partnership between Japan and South Asia needs to be nourished more effectively and constructively. this comprehensive policy-relevant scholarly piece concludes with a reasonable axpectation that Tokyo's policy towards South Asia will embrace a comprehensive review process with an action-oriented roadmap in a strongly competitive and dynamically changing Asia."

"ABSTRACTIn the year 2015, the realization of Indonesia tax revenue only reached 81.5% from the target that set by government. There are three main causes of the weak of tax collection in Indonesia: the low levels of taxpayer's compliance ( approximately 40% ), the leakage of state revenue, and the small base of taxpayer. One alternative to overcome the problem is by implementing tax amnesty policy which will be published at the end of July 2016. In order to make the tax amnesty policy success, the government must consider supporting and inhibiting factors to reach its success. This research aims at understanding the supporting factors and inhibiting factors for tax amnesty by studying experiences from other countries that have implemented tax amnesty policy (such as: Ireland, Argentina, India, Colombia, Italy, and South Africa), including Indonesia in the past. This research uses qualitative method with data collection through literature studies and field research by interview to key informants from the related stakeholders. The research results revealed that the supporting factors and the inhibiting factors for tax amnesty policy which must be considered are attractive tax facility, massive dissemination to the community, legal certainty, organized data base, and post-tax amnesty law enforcement. "