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"The fiscal policy regarding Income Tax Article 21 born by the government is a tax facility given for certain employees which is expected to be able to stimulate the real sector, be applied and be enjoyed directly by the business party or society; and to regain the purchasing power of the society as well as to reduce the high cost of the economy.

Furnishing facility only for the employees that have fulfilled certain requirements can create inequality on the tax subject, the tax object and the tax burden itself. In addition, the certainty of the implementation of the regulation decreases since the policies regarding this matter have been changed frequently.

This thesis analyzes the government policies pertaining to Income Tax Article 21 on employee's earnings born by the government based on theories as well as equality and certainty principles that should be applied on good fiscal policy. The research is performed analytically by using data methods such as survey, interview, and literature study.

The incentive is the second-best choice that has to be taken by the government in order to satisfy the demand from employees. This condition indicates that the fiscal policy attempts to be in favor of the society but on the other hand overlooks the equality and certainty principles. It also renders the government loss by decreasing tax revenue from Income Tax Article 21.

The equality and certainty should have been acquired if there was a policy regarding the precise tax-deduction which is implemented on all taxpayers and based on assured law. This thesis suggests that the non-taxable income be adjusted since it is inappropriate with the current economic situation."

"Penelitian ini membahas mengenai evaluasi kebijakan fiskal berupa insentif atau fasilitas bea masuk ditanggung pemerintah atas impor barang dan bahan guna pembuatan dan perbaikan perkeretaapian untuk tahun anggaran 2011. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif dengan teknik pengumpulan data melalui studi pustaka dan studi lapangan. Hasil penelitian menggambarkan implementasi kebijakan mengalami kegagalan akibat adanya kendala yang dihadapi oleh pelaksana kebijakan sehingga menyebabkan realisasi bea masuk ditanggung pemerintah tidak diserap seluruhnya.

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This research contains the evaluation of the policy of customs duties borne by the government on import of goods and materials for train manufacture and repair for fiscal year 2011. This descriptive research uses qualitative approach through field and literature study for data collection techniques. The result describes the policy implementation which was failed because of the obstacles were faced by implementor so that the realization of this policy is not entirely absorbed."

"The purpose of this research was to analyze fiscal and proverty performance, (1) to analyze fiscal policy impact on poverty performance, and (2) to determine strategic policy on poverty in North Sumatra Province. Model of fiscal policy in North Sumatra Province was built with the dynamic simultaneous equation system and used 2SLS with SYSLIN and SIMNLIN procedures. In this study we also used pooled data in 1990-2007 period. The results of this study were (1) factors of fiscal performance in North Sumatra which were local tax and tax sharing were influenced by local GDP positively, on the other hand general alocation funds and local retribution were not influenced by local GDP, and (2) during fiscal policy, poverty performance decreased, which was interpreted with number of poor people in rural areas and number of poor in urban-poverty condition in urban area which was to decrease found and fluctuate, (3) in simulation section, decreased of illiteracy and health expenditure gave better impact on poverty and also increased local GDP in North Sumatra than other simulation. Finalally it was that Fiscal policy, especially in health and education sector, will stimulate quality social life in the future."

"Penelitian ini bertujuan untuk menganalisis dampak kebijakan belanja wajib bidang kesehatan terhadap prevalensi stunting di Indonesia. Teori menyatakan bahwa aturan fiskal pada sisi pengeluaran pemerintah dapat mengarahkan prioritas belanja, menghasilkan outcome lebih baik. Dengan menggunakan data belanja daerah bidang kesehatan dan prevalensi stunting di tingkat kabupaten/kota tahun 2016-2022 serta metode sharp regression discontinuity design, studi ini menemukan hasil bahwa pemerintah kabupaten/kota yang memenuhi ketentuan belanja wajib bidang kesehatan memiliki prevalensi stunting lebih rendah dibandingkan dengan pemerintah kabupaten/kota yang tidak mematuhi ketentuan tersebut.

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This study aims to analyze the impact of mandatory health spending policies on stunting prevalence in Indonesia. Theory suggests that fiscal rules on government spending can guide spending priorities, resulting in better outcomes. Using regional health expenditure data and stunting prevalence at the district/city level from 2016-2022 and the sharp regression discontinuity design method, this study finds that districts/cities meeting the mandatory health spending requirements have lower stunting prevalence compared to those not complying with these requirements."

"Penyertaan modal negara dalam proyek kereta cepat jakarta bandung menimbulkan risiko fiskal yang signifikan, yang perlu ditangani dengan cermat sesuai dengan peraturan yang ada. Penelitian ini bertujuan untuk menganalisis risiko fiskal yang terkait dengan penyertaan modal negara dalam proyek tersebut. Metode yang digunakan dalam penelitian ini adalah yuridis-normatif yang disusun secara eksplanatoris. Hasil penelitian ini adalah bahwa status hukum penyertaan modal negara yang disetorkan pada untuk pembangunan proyek kereta cepat jakarta bandung tidak dapat dikatakan sebagai keuangan negara akibat terjadinya transformasi status hukum keuangan negara menjadi keuangan privat atau badan hukum. Selain itu penelitian ini menunjukkan bahwa risiko yang timbul dari penyertaan modal negara dalam proyek kereta cepat jakarta bandung mencakup risiko teknis, risiko ekonomi, risiko hukum, dan risiko sosial politik. Risiko yang timbul tersebut tidak dapat disebut sebagai risiko fiskal karena hanya merupakan risiko perusahaan. Hal tersebut juga berimplikasi terhadap pengelolaan keuangan dan tanggung jawab hukumnya. Namun dalam praktiknya terdapat problematika yang dihadapi terkait dengan penyertaan modal negara untuk pembangunan proyek kereta cepat jakarta bandung yang dikhawatirkan dapat membebani APBN.

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The state equity participation in the jakarta bandung high-speed rail project poses significant fiscal risks, which need to be handled carefully in accordance with existing regulations. This research aims to analyze the fiscal risks associated with state equity participation in the project. The method used in this research is juridical-normative which is organized in an explanatory approach. The result of this research is that the legal status of state equity participation deposited in the development of the jakarta bandung high speed train project cannot be said to be state finance due to the transformation of the legal status of state finance into private finance or legal entities. In addition, this research shows that the risks arising from the state equity participation in the jakarta bandung high-speed train project include technical risks, economic risks, legal risks, and socio-political risks. The risks that arise cannot be referred to as fiscal risks because they are only corporate risks. This also has implications for financial management and legal responsibility. However, in practice, there are problems encountered related to state equity participation for the development of the Jakarta-Bandung high-speed train project, which is feared to burden the state budget."