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"Penelitian ini mengangkat permasalahan yaitu alasan pemerintah menerapkan kebijakan bea keluar atas barang ekspor mineral, pencapaian tujuan kebijakan bea keluar atas barang ekspor mineral, dan alternatif kebijakan bagi kebijakan bea keluar atas barang ekspor mineral. Penelitian ini menggunakan pendekatan kualitatif dengan desain deskriptif. Hasil penelitian menunjukkan bahwa alasan pemerintah menerapkan kebijakan bea keluar atas barang ekspor mineral adalah untuk mendukung pelaksanaan peningkatan nilai tambah, yang merupakan amanat dari Undang-Undang No. 4 Tahun 2009. Secara umum tujuan kebijakan bea keluar sudah tercapai, yakni pengendalian penjualan bijih ke luar negeri, peningkatan nilai tambah, dan menjaga ketersediaan sumber daya mineral di dalam negeri. Namun tujuan pengendalian ekspor belum optimal tercapai, beberapa komoditi justru mengalami peningkatan volume ekspor. Alternatif kebijakan yang dapat diberikan adalah penerapan earmarked tax pada penerimaan bea keluar, penerapan diferensiasi tarif baik berdasarkan klasifikasi nilai tambah produk maupun berdasarkan tingkat pengolahannya, dan tarif progresif.

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This research raised issues regarding the reason government implemented export tax policy on mineral export goods, objective achievement of export tax policy on mineral export goods, and alternative policy for export tax policy on mineral export goods. This research uses qualitative approach with descriptive design. The result showed that the reason government implemented export tax policy on mineral export goods is to support value added enhancement practice, which is mandated of Law Number 4 Year 2012.

Generally, the objectives is achieved, that is mineral ore export control, value added enhancement, and protect availability of mineral resources in domestic. However export control objective is not optimally achived, some comodity on the contrary increased in export volume. Alternative policy given is application of earmarked tax on tax export revenue, application of rate differentiation either by value added product classification nor by its processing level, and progressive rate."

"Penelitian ini membahas evaluasi kebijakan pengenaan Bea Masuk Tindakan Pengamanan Sementara Terhadap Impor Tepung Gandum (Tinjauan Peraturan Menteri Keuangan Nomor 193/PMK 011/2012). Penelitian ini adalah penelitian kualitatif dengan analisis deskriptif. Pengenaan Bea Masuk Tindakan Pengamanan Sementara Terhadap Impor Tepung dikarenakan adanya lonjakan volume impor yang berpotensi menimbulkan kerugian untuk industri dalam negeri. Kebijakan ini ditetapkan akibat adanya keterlambatan penyelidikan yang dilakukan oleh KPPI. Penetapan kebijakan ini membuat industri pakan ternak mengalami kenaikan harga bahan baku, karena bahan baku mereka dominan impor. Industri pakan ternak merupakan industri strategi yang seharusnya dibebaskan dari pengenaan bea masuk dan pajak pertambahan nilai.

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This research describe about evaluation policy of Provisional Safeguard Measures Duty against Wheat Flour Import (Regulation Overview Finance Minister Number 193/PMK 011/2012). This research is a descriptive qualitative analysis. Imposition of Provisional Safeguard Measures Import Duty against Wheat Flour Import because of a surge in the volume of imports that could potentially cause harm to the domestic industry.

This policy was established due to the delay in the investigation conducted by KPPI. This policy setting makes feedmills industry experiencing price increase of raw materials, due to their dominant raw material import. Feedmills industry is an industrial strategy which should be exempt from the imposition of import duties and value added tax."

"Skripsi ini membahas mengenai Analisis Formulasi Kebijakan Bea Keluar atas Ekspor Crude Palm oil (CPO). Pemerintah memiliki kewenangan untuk membentuk suatu kebijakan publik. Pemerintah juga memilki kewenangan untuk menetapkan tarif sebagai instrumen kebijakan fiskal dalam rangka menahan laju ekspor. Tarif progresif yang ditetapkan bertujuan untuk mengantisipasi lonjakan harga di pasaran internasional, untuk memenuhi kebutuhan dalam negeri, dan meningkatkan program hilirisasi industri. Penelitian ini menggunakan pendekatan kualitatif dengan teknik analisis data kualitatif. Hasil penelitian ini menunjukkan bahwa alur proses formulasi penetapan tarif progresif dilakukan oleh tim tarif dimana departemen terkait memberikan usulan harga patokan ekspor kepada kementerian perdagangan, kemudian kementerian perdagangan menentukan harga patokan eskpor berdasarkan harga CPO bursa Malaysia dan Rotterdam yang memperhitungkan harga CPO internasional selanjutnya menetapkan harga referensi CPO berdasarkan hasil rata-rata harga patokan ekspor serta menetapkan tarif Bea Keluar yang disahkan oleh Menteri Keuangan. Serta terdapat hambatan dalam proses formulasi kebijakan tarif progresif atas ekspor CPO.

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This thesis discusses the analysis formulation of tax policy towards crude palm oil (CPO). The government has the authority to shape public policy. The goverment also has the authority to set rates as an instrument of fiscal policy in order to restrain of export. Progressive tariffs set out aims to anticipate the surge in prices in the international markets, to meet the needs in the country, and improve the downstream industries program. This research used the qualitative approach with qualitative data analysis techniques. The results of this research indicate that the groove process formulation progressive rate-setting did by tariff team where the related department make a export benchmark price proposal to the Ministry of trade, then the Ministry of trade determine export benchmark price based on Malaysia and Rotterdam CPO price that calculate with CPO international price. Further, set CPO reference price based on average benchmark price of exports and decide duty tariff that legal by Minister of Finance. and also, there are obstacles in process formulation progressive tariff policy."

"Penelitian tentang analisis formulasi kebijakan atas penetapan Nilai Jual Objek Pajak Tidak Kena Pajak Bumi Bangunan dalam Peraturan Menteri Keuangan Nomor 67/PMK.03/2011 bertujuan untuk mengetahui perumusan kebijakan mulai dari tahap penyusunan, agenda, hingga tahap formulasi kebijakan. Kebijakan ini dibuat dalam rangka menyesuaikan NJOPTKP PBB dengan perkembangan ekonomi, moneter dan harga umum objek pajak. Penelitian ini juga ditujukan untuk mengetahui faktor yang menjadi dasar penetapan NJOPTKP PBB, dengan pendekatan penelitian kualitatif dan metode pengumpulan data kualitatif melalui wawancara mendalam. Peneliti menemukan nilai penghitungan wajar dan inflasi yang menjadi faktor utama dalam kenaikan NJOPTKP PBB. Dengan demikian diharapkan pemerintah menetapkan besarnya NJOPTKP PBB secara berkala dengan mempergunakan nilai penghitungan wajar.

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Researh on policy formulation analysis of property tax exemption (Peraturan Menteri Keuangan Nomor 67/PMK.03/2011) is to find out policy formulation, starting from preparation stage, agenda setting, up to policy formulation. The research was made to adjust property tax exemption with economic development, monetary, and value of tax object. This research also to find out the factors of property tax exemption establishment, using qualitative approach and qualitative data with indeep interview. Researcher find out fair value, and conclude that inflation is the main factor on determining property tax exemption. Therefore, the goverment be expected to determine property tax exemption periodically, using fair value."

"ABSTRAKPenelitian ini menggunakan metode penelitian kuantitatif dengan sifat penelitian deskriptif. Tekniks pengumpulan data melalui studi kepustakaan (library research) dan studi lapangan (field research) melalui wawancara. Penelitian ini menunjukkkan bahwa pemeriksaan restitusi PPN setelah diberlakukannya PER-122/PJ/2006 tanggal 15 Agustus 2006 belum efektif untuk mencegah terjadinya kejahatan paja pajak (tax fraud) yang berupa praktek ekspor fiktif. PER-122/PJ/2006 tanggal 15 Agustus 2006 belum memberikan solusi keadilan baik bagi Wajib pajak maupun bagi fiskus karena tidak memberikan keseimbangan antara hak dan kewajiban serta tidak mengatur secara jelas mengenai penghargaan (reward) dan sanksi (punishment).

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ABSTRAKThis is a qualitative descriptive research. The data were collected by means of deep interview and library research. This research shows that the VAT refund auditing after the implementation of PER-122/PJ./2006 is still ineffective to prevent the fraud in export practices. PER-122/PJ./2006 has not brought fair solutions both for taxpayer and taxofficer as it gives imbalance between right and obligation. Not only for that reason, but also it does not reveal clear arrangement upon reward and punishment."

"Perkembangan industri CPO Indonesia di satu sisi membawa keuntungan bagi negara. Selain membuka lapangan kerja, industri CPO juga merupakan salah satu sumber penerimaan yang sangat strategis bagi negara terutama dari sektor ekspor CPO. Akan tetapi pada sisi lain, perkembangan industri CPO juga menimbulkan suatu polemik. Polemik yang berkembang belakangan ini adalah adanya rasa ketidakadilan yang dirasakan oleh daerah penghasil CPO akan pengelolaan penerimaan negara dari sektor bea keluar ekspor CPO. Rasa ketidakadilan ini kemudian mendorong daerah-daerah penghasil CPO menyampaikan tuntutan dan usulan bagi hasil penerimaan negara dari sektor bea keluar ekspor CPO. Namun, sampai dengan hari ini kelayakan bagi hasil ini masih dipertimbangkan oleh pemerintah pusat. Kelayakan bagi hasil ini yang kemudian menjadi pokok permasalahan dalam penelitian ini. Dengan menggunakan pendekatan positiviskualitatif, peneliti melakukan studi kelayakan pada tiga dimensi, yaitu dimensi ekonomi keuangan, administratif dan politis. Berdasarkan analisis pada ketiga dimensi tersebut, diketahui bahwa penerimaan negara dari sektor bea keluar ekspor CPO layak untuk dibagihasilkan.

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The development of indonesian CPO industry brings both positive and negative impacts for the country. In one side, its benefits is showed by reducing the unemployment rates. Besides, CPO industry has become one of the strategic source of revenue for the country, especially from its exporting sector. On the other hand, CPO industry development also brings a polemic. Recent issue that come up is the injustice felt by the people around the producing areas of CPO about the inequity in revenue sharing from the export tax on palm oil sector.

This injustice has made the people in CPO producing areas invoke the government to be fair in its revenue sharing, but unfortunately it's still being considered by the central government. The objective of this research is to investigate the eligibility of this issue. Using the positivist-qualitative approach, this research conducted the feasibility in three dimension: financial, administrative and political. The result of this research, based on the analysis of those three dimensions, comes to the conclusion that the revenues from the export tax on CPO sector is worth being distributed."

"Economic globalization impacts to the increase of international transactions. Countries need each other to market their products and to supply their material resources for industries. Component automotive industry of Indonesia addicted to import their materials because they could?t get those specific kind of materials from domestic market. This condition has been affecting the competitiveness of their products in both domestic and international market because they have to pay customs rate 5-15%. Otherwise component that imported from other countries such as ASEAN countries has no customs (zero rate) because of harmonized system that is free trade agreement among Indonesia and them.Government took actions and used their function to protect components which is produced by domestic component automotive industry. They gave incentives for those industries by customs facilities to improve competitiveness of their products so can be compared with imported product. Custom exemption facility of import material used for production of component for vehicle gave by Regulation of Finance Minester Number 34/PMK.011/2007. Those facility wished to be longer, so it?s so interesting to analize the backgrounds, implementation, and evaluation. Rasearcher analized to gave description by qualitative methods.Before those regulation published there are some background conditions which make government gave the facilities. Those condition was such as addiction of imported materials, policy package for domestic automotive industry to maintain economic growth, and high demand of component automotive. Comparing the situations of domestic component automotive industry, government gave customs exemption facility of the specific materials nedded by component automotive industry.Then the implementation of that regulations mate some factors that could support or interrupt the goal. Evaluation of this facility can be analized by government?s revenue impacted positively from sector of other kind of taxes. Besides improvement of domestic sales and export comodity from company in component automotive industry reflect the good impacts of the facility. After there was the facility, comparisson was proved that component for vehicle of domestic industry has good competitiveness and can be compared from imported product."

"Penelitian ini membahas tentang kebijakan pemberian fasilitas pembebasan PPnBM pada Kendaraan Umum yang menggunakan armada mewah. Penelitian bertujuan untuk memperbandingkan latar belakang peraturan terbaru dan peraturan sebelumnya terkait pembebasan PPnBM pada kendaraan umum tersebut. Disamping itu, penelitian bertujuan untuk melakukan evaluasi terhadap kebijakan fasilitas pembebasan PPnBM atas penyerahan kendaraan umum dengan tanda nomor kendaraan bermotor berwarna kuning dari segi fungsi budgetair dan regulerend pajak. Penelitian ini menggunakan pendekatan kualitatif dengan desain deskriptif. Pengumpulan data melalui wawancara mendalam dan literatur berasal dari buku, peraturan, dan sumber lain. Hasil penelitian menyimpulkan latar belakang pemberian fasilitas pembebasan PPnBM pada kendaraan umum adalah untuk memajukan transportasi massal. Kemudian, dari segi perkembangan peraturan PPnBM, kecenderungan kebijakan pemerintah semakin membatasi kendaraan bermotor. Kemudian ditinjau dari fungsi budgetair pajak, menimbulkan potential loss PPnBM. Dari segi regulerend PPnBM, pembebasan PPnBM bagi kendaraan mewah yang awalnya digunakan sebagai kendaraan umum tidak sejalan dengan maksud dan tujuan pengenaan PPnBM.

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This research evaluate the government policy about luxury tax exemption on luxury public car. The purpose of this study was to know and analyze rationale about luxury tax exemption on public cars. It analyze comparison from the recent regulation to previous regulation that regulate about luxury tax on public cars. This research analyzed about luxury tax exemption on public cars based on budgetair and regulerend tax function. This research used qualitative approach with descriptive analysis. Data were collected by means of deep interview and literatures from books, rules, and other sources. The results of this research conclude that rationale of luxury tax exemption on public transportation was the goverment’s intention to enhance mass transportation. Then, on develompent of regulation on luxury tax on vehicle tend to more disincentive to private motor vehicles than previous regulation. This, is goverment's intention to reduce the externalities produced by motor vehicles. Then in a budgetair function view, this regulation can lead to a potential loss in luxury tax on vehicle. In a regulerend function view, this luxury tax exemption for luxury cars that were initially used as public transport is incompatible with the aim and objectives of taxation on luxury tax."

"Penelitian ini bertujuan untuk mendeskripsikan efektifitas, pemerataan, dan ketepatan insentif pajak yang diterapkan Indonesia atas industri bahan bakar nabati. Dengan pendekatan penelitian kualitatif dan metode pengumpulan data kualitatif, peneliti menemukan bahwa insentif Pajak Penghasilan yang diterapkan atas industri Bahan Bakar Nabati secara umum di Indonesia tidak efektif bagi perkembangan industri tersebut karena minimnya industri yang memanfaatkan insentif yang disediakan oleh pemerintah. Upaya yang perlu dilakukan adalah dengan melakukan sosialisasi yang ditujukan spesifik pada cakupan produk dan wilayah tertentu, sehingga dapat mengoptimalkan pemanfaatan insentif Pajak Penghasilan. Peneliti menemukan bahwa selain peningkatan kualitas sosialisasi insentif Pajak Penghasilan, kebijakan pajak lain yang tepat adalah insentif pajak untuk mendorong konsumsi, karena realisasi penanaman modal oleh industri pada umumnya mempertimbangkan adanya penawaran atau peluang pasar Bahan Bakar Nabati di Indonesia.

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This research’s purpose is to describe the effectiveness, distribution, and accuracy of tax incentive for biofuel industries development in Indonesia. With qualitative research approach and qualitative data collection methods, researcher found that income tax incentive is ineffective for the development of biofuel industries, because of the lack of it's utilization by biofuel industries. Indonesia’s government have to do more focus and spesific socialization on certain industrial estate, criteria and type of product to optimize utilization of tax incentive.

Researcher found that in addition to the improvement of tax incentive socialization in Indonesia, the alternative tax policy is to encourage consumption on biofuel because, prior reason of realization on investment of biofuel industries is market or demand of biofuel in Indonesia."