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"Belum maksimalnya peran pemerintah dalam memberikan pelayanan akses ke pendidikan tinggi bagi siswa, mendorong kalangan masyarakat sipil untuk membentuk gerakan sosial di bidang pendidikan. Seperti halnya yang terjadi di Tegal, sekelompok mahasiswa membentuk organisasi gerakan Tegal Learning Center (TLC) dalam menyediakan akses ke pendidikan tinggi. Studi-studi terdahulu menemukan bahwa upaya gerakan semacam ini banyak merujuk kepada suatu organisasi masyarakat sipil (OMS) yang mampu berperan pada tingkat strategis maupun praktis. Pada tingkat strategis, upaya semacam ini mampu mengadvokasikan  kebutuhan-kebutuhan masyarakat mengenai pendidikan hingga pada mempengaruhi kebijakan terkait. Sementara itu, pada tingkat praktis, upaya gerakan yang dilakukan mampu memberikan pelayanan pendidikan yang lebih mengarah kepada dukungan finansial dan pembukaan akses melalui jalur-jalur kelembagaan formal. Namun, studi-studi tersebut masih jarang mengulas peran jaringan sosial dalam berlangsungnya gerakan yang dilakukan OMS dalam memberikan pelayanan pendidikan, khususnya dalam menyediakan akses menuju pendidikan tinggi. Temuan penelitian menunjukkan bahwa jaringan sosial yang diorganisir secara mandiri oleh suatu OMS, seperti TLC, melalui gerakan pendidikannya mampu berperan dalam membentuk sebuah gerakan pendidikan berupa TLC dan membantu dalam mempersiapkan kapasitas kompetitif siswa-siswi di Tegal untuk diterima di pendidikan tinggi. Penelitian ini menggunakan metode kualitatif dengan metode wawancara mendalam, observasi, dan studi pustaka untuk memperoleh data.

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The government's not optimal role in providing access to higher education services for students has encouraged civil society to form social movements in the field of education. As happened in Tegal, a group of students formed the Tegal Learning Center (TLC) movement organization in providing access to higher education. Previous studies have found that efforts of this kind of movement often refer to a civil society organization (CSO) that is capable of playing a role at both a strategic and practical level. At a strategic level, this kind of effort is capable of advocating community needs regarding education to influencing related policies. Meanwhile, at a practical level, the movement's efforts are able to provide educational services that are more oriented towards financial support and opening access through formal institutional channels. However, these studies rarely examine the role of social networks in the ongoing movement of CSOs in providing educational services, particularly in providing access to higher education. The research findings show that a social network that is organized independently by a CSO, such as TLC, through its educational movement is able to play a role in forming an educational movement in the form of TLC and assist in preparing the competitive capacity of students in Tegal to be accepted into higher education. This study used a qualitative method with in-depth interviews, observation, and literature study to obtain data."

"his paper examines the implications and issues for female employment under the rationale of “diverse regular employees,” whereby restrictions are placed on an employee’s work type, place of work, etc. In Japan, the introduction of a course-based employment management system has been advocated by employers’ associations since around the 1980s. Particularly in larger companies, the majority of male employees have been hired on the “managerial career track,” with no restriction on working hours, work type and place of work, and the majority of females on the “clerical career track,” with restrictions on work type and place of work, on the assumption of short-term employment. The conventional course-based employment management system and “diverse reg- ular employees” resemble each other, in that they both create categories of employment management in which there are restrictions on the work type and place of work, etc. But if we consider the ideal employment management sys- tem, there is a difference as to whether the respective employment is “short-term” or “medium- to long-term.” Depending on how systems are de- signed with a view to forming medium- to long-term careers, the policy of “diverse regular employees” could in fact both reinforce and eliminate Japan’s gender pay gap and gender imbalance in types of employment, which are on the large side among industrialized nations"

"This paper examines the implications and issues for female employment under the rationale of “diverse regular employees,” whereby restrictions are placed on an employee’s work type, place of work, etc. In Japan, the introduction of a course-based employment management system has been advocated by employers’ associations since around the 1980s. Particularly in larger companies, the majority of male employees have been hired on the “managerial career track,” with no restriction on working hours, work type and place of work, and the majority of females on the “clerical career track,” with restrictions on work type and place of work, on the assumption of short-term employment. The conventional course-based employment management system and “diverse reg- ular employees” resemble each other, in that they both create categories of employment management in which there are restrictions on the work type and place of work, etc. But if we consider the ideal employment management sys- tem, there is a difference as to whether the respective employment is “short-term” or “medium- to long-term.” Depending on how systems are de- signed with a view to forming medium- to long-term careers, the policy of “diverse regular employees” could in fact both reinforce and eliminate Japan’s gender pay gap and gender imbalance in types of employment, which are on the large side among industrialized nations"

"Penerimaan yang optimal harus di dukung kemampuan otoritas pajak menghimpun berbagai data dan informasi yang digunakan sebagai alat pengawasan kepatuhan pajak. Di Indonesia, dalam melaksanakan pemungutan pajaknya menggunakan self assessment system, sehingga membutuhkan data dan informasi wajib pajak melalui lembaga keuangan, salah satunya perbankan. Sebelum adanya kebijakan keterbukaan, kondisi Indonesia adalah kepatuhan pajak yang rendah, penerimaan pajak yang belum mencapai target, serta tax ratio yang rendah. Oleh karena itu peneliti mengambil tema ini untuk mengetahui bagaimana implementasi kebijakan keterbukaan akses informasi keuangan membuat perbankan berkewajiban untuk melaporkan data nasabahnya kepada otoritas pajak. Peneliti menggunakan pendekatan post-positivis melalui wawancara dan data sekunder.Hasil dari penelitian ini adalah implementasi kebijakan keterbukaan akses data perbankan dalam meningkatkan tax complaince di Indonesia adalah (i) Kesediaan kelompok sasaran mematuhi output kebijakan, dalam hal ini pelaporan data nasabah oleh perbankan kepada DJP. Perbankan di Indonesia dinilai sebagian besar telah compliance. Kebijakan keterbukaan akses data perbankan ini juga tidak menghambat atau menurunkan jumlah rekening dan simpanan di bank. Perbankan dinilai menunjukkan sikap kooperatif terhadap kebijakan, namun masih terdapat kekhawatiran karena terbenturnya kepentingan antara melaksanakan kebijakan pemerintah dengan tugasnya untuk merahasiakan data nasabah. Kebijakan keterbukaan data perbankan menjadi salah satu faktor peningkatan kepatuhan pajak dan penerimaan pajak di tahun 2018 di Indonesia. (ii) Dalam pelaksanaanya terdapat faktor-faktor yang mempengaruhi yaitu adanya teknis kesulitan yang dialami oleh DJP dan Perbankan sendiri di tahun pertama juga tinggi, terkait pelaporan itu sendiri. Selain faktor teknis, DJP juga masih perlu untuk mensosialisasikan dan mengidentifikasi keberadaan lembaga keuangan lainnya termasuk BPR, KSP, dll.Selain implementasi, juga terdapat faktor yang mendukung dan menghambat kebijakan ini adalah (i) Faktor yang mendukung adalah dukungan dari berbagai kalangan dan adanya legal basis yang mengatur. (ii) Faktor penghambat adalah faktor IT. Selain itu, solusi atau saran yang diberikan atas implementasi kebijakan ini adalah (i) Dalam implementasi kebijakan ini membutuhkan faktor konsistensi, (ii) Faktor SDM sangatlah penting, sehingga DJP seharusnya melakukan perbaikan kualitas SDM dibidang IT dan juga sistem teknologi informasi yang mendukung. (iii) DJP seharusnya segera mengolah data tersebut dengan cepat dan menganalisis data sehingga hasil dari kebijakan ini dapat dimanfaatkan oleh KPP untuk mengidentifikasi kepatuhan pajak (iv) perlu dibangunnya trust antara wajib pajak dan fiskus, agar saling mempercayai dalam melaksanakan hak dan kewajiban pajaknya.

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Optimal receipts must be supported by the ability of the tax authority to collect data and information that are used as tax compliance monitoring tools. In Indonesia, in carrying out tax collection using the self assessment system, so that it requires taxpayer data and information through financial institutions, one of which is banking. Before the openness policy, Indonesia's condition was low tax compliance, tax revenues that had not yet reached the target, and a low tax ratio. Therefore the researcher took this theme to find out how the implementation of the policy of open access to financial information made banks obliged to report their customer data to the tax authority. The researcher used the post-positivist approach through interviews and secondary data.The results of this study are the implementation of banking data access disclosure policies in increasing tax complaints in Indonesia are (i) Willingness of the target groups to comply with policy output, in this case the customer data reporting by banks to the DGT. Most banks in Indonesia are considered to have compliance. This policy of open access to banking data also does not hamper or reduce the number of accounts and deposits in banks. Banking is considered to show a cooperative attitude towards policy, but there are still concerns because of the lack of interest between implementing government policy and its duty to keep customer data confidential. The banking data disclosure policy is one factor in increasing tax compliance and tax revenue in 2018 in Indonesia. (ii) In its implementation there are influencing factors, namely the existence of technical difficulties experienced by DGT and Banking itself in the first year is also high, related to the reporting itself. In addition to technical factors, DGT also needs to socialize and identify the existence of other financial institutions including BPR, KSP, etc.In addition to implementation, there are also factors that support and hinder this policy are (i) Supporting factors are support from various groups and legal basis which governs. (ii) The inhibiting factor is the IT factor. In addition, the solutions or suggestions given for implementing this policy are (i) In implementing this policy requires a consistency factor, (ii) HR factors are very important, so the DGT should improve the quality of human resources in the IT sector and supporting information technology systems. (iii) DGT should immediately process the data quickly and analyze the data so that the results of this policy can be utilized by KPP to identify tax compliance (iv) the need for trusts between taxpayers and tax authorities, to mutual trust in carrying out their tax rights and obligations."