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"Partai, sistem pemilu dan sistem pemerintahan dalam praksisnya saling berhubungan satu sama lain. Sistem pemilihan umum akanmembentuk format sistem kepartaian dan memberi implikasi terhadap efektivitas pemerintahan presidensial. Meski Indonesia mengadopsi sistem pemerintahan presidensial namun sampai saat ini pemilihan umum belum mampu membentuk sistem kepartaian yang koherendengan presidensialisme. Tulisan ini hendak melihat mengenai pentingnya membangun sistem kepartaian yang koheren dengan penguatan sistem pemerintahan presidensial melalui rekayasa sistem pemilihan umum."

"Dengan meningkatnya komitmen internasional terhadap penanggulangan krisis iklim dan pengurangan emisi karbon, perdagangan karbon muncul sebagai salah satu instrumen utama dalam mencapai target penurunan emisi. Berbeda dengan beberapa negara di dunia yang telah menetapkan skema perpajakan atas perdagangan karbon, Indonesia masih berada pada tahap pengembangan awal dan membutuhkan regulasi yang lebih komprehensif, khususnya dalam aspek perpajakan yang belum memiliki kepastian hukum. Penelitian ini bertujuan untuk menganalisis aspek Pajak Pertambahan Nilai (PPN) yang muncul atas kegiatan perdagangan karbon di Indonesia, serta membandingkan kebijakan goods and service tax (GST) atas perdagangan unit karbon di Australia dan Selandia Baru yang dapat diterapkan di Indonesia. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian eksploratif. Teknik pengumpulan data dilakukan melalui studi kepustakaan dengan mengkaji ketentuan perundang-undangan, literatur, data sekunder, benchmarking, serta melalui studi lapangan. Hasil penelitian menunjukkan bahwa perlakuan PPN atas perdagangan karbon di Indonesia masih menjadi perdebatan karena belum adanya perangkat regulasi yang mengatur sifat hukum unit karbon dalam konteks perpajakan. Saat ini, pembahasan kebijakan PPN atas perdagangan karbon hanya sebatas pemetaan awal yang didasarkan atas interpretasi regulasi yang sudah diterbitkan. Kebijakan PPN ke depannya akan bergantung pada bagaimana ketentuan perpajakan mengatur sifat hukum unit karbon. Di sisi lain, tingkat partisipasi pelaku pasar menjadi tantangan utama dalam perkembangan pasar karbon Indonesia. Pengalaman Australia dan Selandia Baru dalam menetapkan kebijakan GST atas perdagangan karbon dapat memberikan gambaran kebijakan yang dapat diterapkan di Indonesia.

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In response to the growing international commitment to address climate crisis and reduce carbon emissions, carbon trading has emerged as a key instrument for achieving emission reduction targets. While several countries have established clear tax regulations for carbon trading activities, Indonesia is still in the early stages of developing regulations and requires enhanced legal certainty, particularly in the area of taxation. This study aims to analyze the aspects of Value Added Tax (VAT) that arise from carbon trading activities in Indonesia and to compare the Goods and Service Tax (GST) policies related to carbon trading in Australia and New Zealand that can be adopted in Indonesia. This research uses a qualitative explorative approach, while data collection was conducted through literature review, secondary data analysis, and field studies. The results show that the VAT treatment of carbon trading in Indonesia remains a subject of debate due to the absence of legal provisions defining the legal status of carbon units within the tax framework. Currently, discussions on VAT policy for carbon trading are limited to preliminary mapping based on interpretations of existing regulations. The formulation of future VAT policies will depend on how tax laws define the legal status of carbon units. Furthermore, market participation remains a major challenge in the development of Indonesia’s carbon market. The experiences of Australia and New Zealand in implementing GST policies for carbon trading offer insights for the development of effective tax policy in Indonesia."

"This final assignment is observing about government system and institutions relationship in Indonesia, since Soeharto?s era until Reformation era. Its research is focused on presidentialism practice in Indonesia, study case of SBY-JK government (October 2004 ? March 2008). This objective study is based on the theories of presidentialism, democracy, political party, and presidential leadership especially in the third world with qualitative literature approach.Executive and legislative institution in Indonesia, had a dynamic relationship since Soeharto?s era. That situation made a problem in presidentialism practice. Within Soeharto?s power, new order era succeed to make executive heavy on the system. It means, Soeharto controlled the government system and became a centralistic of authority. On the other hand, legislative was powerless. This executive heavy caused dissatisfaction on the accountability, transparency, and mandate for the people. President is voted by legislative but in practical, executive was so powerful. Many people had realized then, if there were a disappointment on the government and political practice for 32 years of Soeharto?s era. After that, General economic distress was happened on 1997 in Indonesia within global monetary crisis. In addition, the government was controlled by corruption, collusion, and nepotism politician. As a result, people pushed the reform in 1998.Reformation 1998, has made a renewal in institutional relationship between executive, legislative, and judicative, especially President - House of Representative. With amendment UUD 1945, liberalization of political parties was occurred, House of Representative?s authority has been empowered, and all of the problems were started to be fixed. In the next four generation of President (B.J. Habibie, Gus Dur, Megawati, SBY), Indonesia had implemented those reform, but still adjusted. Until the election in 2004 and almost 10 years, reformation still has had a problem in presidentialism practice.The election in 2004 (within separated election and multiparty) was the new era for President who would be more powerful because of the direct election, but on the contrary, the combination between presidentialism and multiparty was a complicated combination. President faced with coalition party, minority president, and cohabitation in executive leadership. The fact, SBY-JK controls the government with weak management/policy and leadership of SBY-JK inside. So that, many problems which are faced by the government cannot be solved effectively/efficiently, at least during this research is being done."

"The amendments through Indonesian Constitution of i945 (UUD I945) have impacted to various change including to government system. The change an the government system has came about UUD 1945 (at pre-amendments) is the semi-presidential then it's become hilly presidential system after amended. The -author here also scrutinizes on the government system which had appeared in not only the constitutional level but also on the practice in the national implementations. The author also presents her advices for the legislator members to deeper grasped toward basic concepts which had been exercised by UUD l 945 post-amendments, including the presidential system. its directed to the presidential power to make legislations will not disregard to UUD 1945."