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"Abstract. The purpose of Clean Development Mechanism (CDM) is to reduce the emission of greenhouse gas through carbon credit. The mechanism allows projects or business enterprises related to the reduction of carbon emission in developing countries to receive the Certified Emission Reduction (CER). The current research uses the qualitative approach and analyzes policies on Value-Added Taxes (PPN) and the Income Tax (PPh) to determine the ones appropriate for CER transactions in Indonesia. India?s policies of PPN and PPh on CER transactions are used as a benchmark to analyze tax policies on CER transactions in Indonesia. The current research shows that, in regard to PPN taxable objects, CER is the equivalent of a marketable security or collateral. Article 4 Clause (2) Point d in UU PPN Indonesia states that marketable securities are categorized as non-taxable goods; therefore, in accordance with UU PPN, a CER transaction is exempt from PPN. PPh laws and regulations state that the income from CER sales in Indonesia is subject to the income tax. To support the policy on carbon emission reduction, the government can issue a policy in which PPN is not levied on imported machines or equipments used in technology transfer activities, and thus facilitate the growth of CDM projects."

"Abstract. Under the Value Added Tax (VAT) system, the validity of the collection is indicated by the issue oftax-invoice. Without tax-invoice, the taxable firm can be assumed not doing their obligation to collect VAT,whereas the buyer may be regarded as not paying VAT. The invoice is very important for the VAT mechanism.Zero-rate on export facilitates the exporters to claim refund on some input taxes. However, the ease and simplicityof VAT refund has been abused by taxable firms and non taxable firms with the aid of tax officers. This studyis aimed to analyze the causal factors of the case of tax-invoice fraud. The study is based on the analysis ofinterview results with the key informants. There are at least 22 models of tax-invoice fraud occurred on exports.Four main causes for the tax-invoice fraud: (1) the complexity in credit mechanism, (2) poor tax administration,(3) lack of tax audit, and (4) the culture of society. To anticipate the cases of tax-invoice fraud, the governmenthas issued several regulations and circulated letters, including carried out risk analysis in connection with theauditing on VAT refunds."

"This research is intended to identify changes of key sectors in CO2 emission over the period of 1990-1995. This research uses input-output method for mapping of the biggest polluting industry. By identifying the highest output multiplier, CO2 emission and change of final demand can be known from each of sectors. The research results show that there is emission reduction in the fifteen key sectors over 1990-1995, but there is no significant change in the five key sectors that are still the highest polluters.

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Penelitian ini dimaksudkan untuk mengidentifikasi perubahan sektor kunci dalam emisi CO2 selama periode 1990-1995. Penelitian ini menggunakan metode input-output untuk pemetaan industri dengan polusi terbesar. Dengan mengidentifikasi pengganda output tertinggi, emisi CO2 dan perubahan permintaan akhir dapat diketahui dari masing-masing sektor. Hasil penelitian menunjukkan bahwa ada pengurangan emisi di lima belas sektor-sektor kunci selama 1990-1995, tetapi tidak ada perubahan yang signifikan dalam lima sektor kunci yang masih sebagai penghasil polusi terbesar."

"The objective of this research paper is to examine the influence of internal and external schemes on both the trustworthiness perception and the purchasing decision of the consumers through digital media in Indonesia. The data collection is conducted through online survey of 392 respondents aged 18 or above who have at least conducted one online transaction. The collected data is analyzed using structural equation modeling (SEM) to examine the seven key hypotheses. The results of this study show how internal scheme (the aspects of how the message is transferred and consumer's knowledge) and external scheme (the aspects of the credibility of the e-commerce B2C websites, references and public comments) influence on the trustworthiness of the sites. Furthermore, this trustworthiness aspect influences the consumer's purchasing decision. However, only the external scheme that has a direct influence on consumer's purchasing decision. This study implies that e-commerce also contains elements of consumerism. It is recommended that online consumers realize, understand, able to refrain, and having the motivation to resist consumerism. In addition, the government needs to issue stricter regulations amid the online marketing efforts that are too aggressive and involve various types of the irresponsible external schemes.

Abstrak. Tujuan penelitian ini adalah untuk mempelajari pengaruh skema internal dan skema eksternal terhadap persepsi layak dipercaya konsumen dan keputusan konsumen untuk melakukan transaksi melalui media elektronik di Indonesia. Pengumpulan data dilakukan melalui survei secara online terhadap 392 responden yang berumur minimal 18 tahun dengan kriteria setidaktidaknya sudah pernah melakukan transaksi secara online. Data dianalisis dengan menggunakan model persamaan struktural untuk menguji tujuh hipotesis utama penelitian. Hasil penelitian ini menyimpulkan bahwa baik skema internal (bagaimana pesan disampaikan kepada konsumen dan aspek-aspek yang berkaitan dengan pengetahuan konsumen) maupun skema eksternal (kredibilitas situs-situs perdagangan antara perusahaan dengan konsumen (B2C) secara online, sumber rujukan, dan aspek-aspek yang berkaitan dengan komentar-komentar yang disajikan oleh pihak-pihak yang melakukan trasaksi pada situs-situs tersebut) mempengaruhi layak dipercayanya situs-situs tersebut. Selanjutnya, persepsi layak dipercayanya situs-situs ini oleh konsumen mempengaruhi keputusan konsumen untuk melakukan transaksi. Kesimpulan ini mengindikasikan secara implisit bahhwa perdagangan secara online mengandung unsur-unsur konsumerisme. Penelitian ini merekomendasikan agar konsumen menyadari, memahami, menahan diri, dan menolak konsumerisme. Selanjutnya, pemerintah perlu menetapkan peraturan yang membatasi kegiatan pemasaran online yang terlalu agresif serta peraturan yang mengurangi berbagai bentuk skema eksternal yang tidak bertanggun jawab terhadap efek negatif konsumerisme yang ditimbulkan oleh perdagangan online."

"Abstract. The development concept applied so far has received criticisms since it is too sectoral- and growth-oriented. This study offers a proposition that social development must – instead, get a central emphasis through developing the fundamental aspects of society, i.e.: structure, culture, and social process. By using data from qualitative research (document study, in depth interview, FGD, and observation) the writing attempts to give an illustration on how Solo Government Central Java Province conducts social development especially for street vendors. The study shows that the inclusive value- and participatory-based social development has been practiced at a certain level in Solo. The article concludes that the local government of Solo has conducted social development by relying more on structural development, through which cultural and social processes are also developed. Furthermore, there have also been dynamic, reciprocal interactions among all aspects in the social development (self-reinforcing) process in Solo. It is the basic message of this writing that, any policy study must direct its concern more towards fundamental elements of societal life, i.e. “structure, culture, and social process” ."

"Abstract. This paper explores the leadership style of a direct-elected Mayor in the new era of local administration. Solo city,under the leadership of Mayor Joko Widodo, along with his political partner, Vice Mayor F.X. Hadi Rudyatmo, is currentlyreferred to as practicing the best local government. The leadership of the political partner is perceived to be a role model ofleadership style in the new era. A step by step guidance of cognitive mapping introduced by Ackerman et. al. (1992) is appliedto construct the cognitive map and causal map of the Mayor’s policies on regional competitiveness. Meanwhile, the NUMBERmethod developed by Kim (2000 and 2005) is used to convert the causal map into a dynamic model system of the CityMayor’s policies. Many pro-people related policies and programs are believed to be important factors in enhancing regionalcompetitiveness during the leadership of Mayor Joko Widodo. This study contributes to provide a role model of regionalleaders’ best practice overview in building the area, particularly building the regional competitiveness."

"This article proposes two focuses on the discussion on fiscal decentralization carried out by the government and the important role that taxation in bringing about the process of economic democratization. Taxation is one of the most crucial factors in the strengthening of the role of the government especially the role of tax in budgetary issues. The two issues are strategic for a mutual relationship between the state and its citizen, the state in its legal authority to collect tax from its citizens and on the other hand the citizens to pay taxes as part of its submission to the existing law.

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Abstrak. Penelitian ini mengusulkan dua focus yaitu, diskusi mengenai desentralisasi fiscal yang dilakukan oleh pemerintah dan peran penting perpajakan dalam mewujudkan proses demokratisasi. perpajakan yang dalam mewujudkan proses demokratisasi ekonomi. Pajak merupakan salah satu faktor paling penting dalam penguatan peran pemerintah terutama peran dalam isu-isu anggaran. Terdapat dua isu strategis untuk hubungan timbal balik antara negara dan warganya yaitu, negara dalam kewenangan hukum untuk mengumpulkan pajak dari warganya dan di sisi lain warga untuk membayar pajak sebagai bagian dari penyerahan kepada hukum yang ada."

"Abstract. This article analyses the observation of science & technology (Iptek) and innovation policies in activities of science and technological research, development, and implementation. Science & technology and innovation policies become an important study subject since in some countries this field gives positive effect to competitiveness of a nation. Qualitative approach was selected in studying science & technology and innovation policy in Indonesia since its appropriation with the objective of portraying national policy in science & technology and innovation. Method employed was content analysis qualitative with framing analysis, which in this study refers to concept of science & technological research, development, and implementation. The results of this study shows that national policy of Indonesia during 2000-2011 period were less supportive to development, research, diffusion, and implementation of technology in regions, proven by evidence that there was only few policies supporting the system implementation of science & technological research, development, and implementation in Indonesia.Abstrak. Artikel ini menguraikan tinjauan kebijakan ilmu pengetahuan & teknologi (iptek) dan inovasi dalam kegiatan penelitian, pengembangan, dan penerapan iptek. Kebijakan iptek dan inovasi menjadi penting untuk dikaji karena dibeberapa negara bidang ini memberikan pengaruh terhadap daya saing suatu negara. Pendekatan kualitatif dipilih untuk mengkaji kebijakan iptek dan inovasi di Indonesia karena sesuai dengan tujuan untuk memberikan gambaran mengenai potret kebijakan nasional bidang iptek dan inovasi. Metode yang dipergunakan adalah analisis isi “content analysis” yang bersifat kualitatif dengan pembingkaian “framing analysis” yang dalam studi ini kerangkanya merujuk pada konsep penelitian, pengembangan, dan penerapan iptek. Berdasarkan hasil studi ini terungkap bahwa kebijakan nasional Indonesia selama periode 2000–2011 kurang berpihak pada pengembangan, riset, difusi, dan penerapan teknologi di daerah, terbukti dengan keberadaan kebijakan terkait pelaksanaan sistem penelitian, pengembangan, dan penerapan iptek di Indonesia yang masih sangat minim."

"Abstract. Community empowerment has ample opportunity for accomplishment in the decentralization era and through the implementation of regional and special autonomy in Papua. This research analyzes the influence of community empowerment on community participation in village development in the Jayapura Regency and establishes a model for community empowerment and participation in regional development, using the quantitative approach. Primary data is collected from respondents through questionnaires, interview guides, and on-site observation. Respondents are chosen using the cluster sampling technique (with two or more respondents) to determine sample areas (districts and villages), and respondents from sample villages are chosen using the proportional random sampling technique. Field data is processed and analyzed using the structural path analysis technique and the qualitative-descriptive analysis. According to research findings: (1) participation in village development is influenced by community empowerment, which is shaped by conducive situation, community capacity, and community protection (2) the participatory dimensions in village development are planning, implementation, utilization, and maintenance, and evaluation is partially determined by the significant influence from conducive situation and community capacity. It is our hope that this review on community empowerment and participation in development can contribute to transforming community members into the main agents of development, therefore leading to a development that is ?from, by, and for? the community."

"Abstract. In order to effectively align corporate social responsibility (CSR) with the poverty reduction agenda, corporations need to be more inclusive and collaborative with other actors. Cross-sector partnerships in the implementation of CSR have been an emerging approach and practice, as promoted by public administration scholars. Key actors in the partnerships may come from the government, civil society represented by non-governmental organizations (NGOs), and corporations. However, designing successful effective partnerships that are relevant to cross-sector dynamics and political contexts has been proven to be particularly challenging, especially in emerging economies and new democracies, such as Indonesia. This paper provides key characteristics of effective cross-sector partnerships that have been derived from an examination of three case studies in Indonesia and Tanzania. They represent cross-sector partnerships with differing scope and depth. Throughout this paper, one can observe and extract key characteristics of effective partnerships based on three case studies of which a model for each is described. In particular, characteristics utilized for assessing the effectiveness of the models include ownership, alignment and synchronization, accountability, reduced dependency, resource sharing, along with representation and legitimacy.Abstrak. Agar tanggung jawab sosial dan lingkungan (TJSL) perusahaan semakin relevan dengan agenda pengurangan kemiskinan, perusahaan perlu lebih inklusif dan kolaboratif dengan aktor-aktor lain. Kemitraan lintas-pihak (cross-sector partnership) dewasa ini telah menjadi tren pendekatan dan praktik TJSL, sebagaimana dipromosikan para ahli administrasi publik. Aktor-aktor kunci yang potensial sebagai mitra perusahaan bisa berasal dari elemen pemerintah, dan masyarakat sipil yang dalam hal ini organisasi non-pemerintah. Meski demikian, mendesain kemitraan yang efektif dan relevan bagi suatu konteks dan dinamika politik ternyata merupakan tantangan tersendiri, khususnya bagi Negara seperti Indonesia sebagai kekuatan ekonomi dan demokrasi baru. Sebagai upaya menjawab tantangan itu, artikel ini membahas karakteristik kunci kemitraan lintas sektor yang efektif, yang dielaborasi dari dua studi kasus di Indonesia dan satu kasus di Tanzania. Ketiganya mewakili model kemitraan dengan jangkauan lingkup dan kedalaman keterlibatan yang berbeda. Dalam tulisan ini, karakteristik kunci dari kemitraan yang efektif ditelaah dan diperas dari pembahasan tiga studi kasus tersebut. Hasilnya adalah karakteristik-karakteristik kunci yang meliputi rasa kepemilikan, keterkaitan dan sinkronisasi, akuntabilitas, berkurangnya ketergantungan, pembagian sumber daya, serta representasi dan legitimasi."