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"[Sertifikasi guru adalah program penting dalam meningkatkan kualitas pendidikan nasional. Implementasi adalah kunci sukses sebuah program. Kegagalan dalam melaksanakan programberarti kegagalan dalam mencapai tujuan dari program tersebut.Fokus penelitian ini adalah untuk Menganalisis Pelaksanaan Kebijakan Sertifikasi Guru Sekolah Dasar Negeri Di Kecamatan Sekampung Udik Kabupaten Lampung Timur Tahun 2014 dengan menggunakan faktor-faktor interaktif yang digagas oleh Merille S. Grindle yaitu isi kebijakan dan lingkungan kebijakan. Keberperanan faktor-faktor tersebut sangat bermakna bagi implementasi kebijakan. Penelitian ini menggunakan pendekatan post positivis melalui metode kualitatif dengan model studi kasus. Subyek penelitiannya adalah pegawai Dinas Pendidikan Dan Kebudayaan ProvinsiLampung dan Dinas Pendidikan Pemuda Dan Olahraga Kabupaten Lampung Timur, Pegawai LPMP Provinsi Lampung, LPTK penyelenggara rayon 107 Universitas Lampung, pengawassekolah, kepala sekolah, Unit Pelaksana Dinas Kecamatan Sekampung Udik, dan juga guru sekolah dasar negeri di Kecamatan Sekampung Udik. Teknik pengumpulan data yang digunakan adalah wawancara dan studi dokumentasi. Hasil peneltian ini menunjukkan bahwa implementasi kebijakan sertifikasi guru sekolah dasar negeri di Kecamatan Sekampung Udik Kabupaten Lampung Timur Tahun 2014 telah memenuhi sembilan indikator dari unsur implementasi kebijakan publik model Merille S Grindle walaupun belum sempurna. Variabel lingkungan implementasi (cntext of implementation) merupakanunsur yang paling lemah dalam pelaksanaan kebijakan sertifikasi guru. Peningkatan koordinasi merupakan solusi alternatif untuk permasalah pelaksanaan kebijakan sertifikasi guru di Kecamatan Sekampung Udik.

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Teachers certification is an important program to improve the quality of national education. The implementation of the program is the key to success. Failure to implement the program means failure to achieve the goal.The focus of this research is to analyze the implementation of teachers certification policy at public elementary school in Sekampungudiksubdistrict, East Lampung

regency in 2014 using interactive factors initiated by MerilleS. Grindle which are policy content and policy environment. The influences of those factors are very meaningful for policy implementation. This research using post positivis approach by qualitative method with case study model. Research object are employees of Education And Culture Department Lampung Province, Youth Education And Sport Department East Lampung Regency, LPMP East Lampung's Employees, LPTK Administrator Area 107 Lampung University, school superintendent, head master, service, UPDT Sekampung Udik Sub District, and elementary school?s teachers in Sekampung Udik Subdistrict. Data collection method in this research are interview and documentation study. Research result show that implementation of teacher certification policy in Sekampung Udik sub district, East Lampung regency in 2014 has been for qualified nine indicator from public policy's Implementation element Merille'S Grindle's model although it is not perfect yet. Environmental implementation variable (context of implementation) is the weaknest element in teacher?s policy implementation. Strengthen the coordination is an alternative solution for teachers certification policy?s problem in Sekampung Udik sub district. Teachers certification is an important program to improve the quality of national education. The implementation of the program is the key to success. Failure to implement the program means failure to achieve the goal.The focus of this research is to analyze the implementation of teachers certification policy at public elementary school in Sekampung udik subdistrict, East Lampung regency in 2014 using interactive factors initiated by MerilleS. Grindle which are policy content and policy environment. The influences of those factors are very meaningful for policy implementation. This research using post positivis approach by qualitative method with case study model. Research object are employees of Education And Culture Department Lampung Province, Youth Education And Sport Department East Lampung Regency, LPMP East Lampung’s Employees, LPTK Administrator Area 107 Lampung University, school superintendent, head master, service, UPDT Sekampung Udik Sub District, and elementary school’s teachers in Sekampung Udik Subdistrict. Data collection method in this research are interview and documentation study. Research result show that implementation of teacher certification policy in Sekampung Udik sub district, East Lampung regency in 2014 has been for qualified nine indicator from public policy’s Implementation element Merille S Grindle’smodel although it is not perfect yet. Environmental implementation variable (context of implementation) is the weaknest element in teacher’s policy implementation. Strengthen the coordination is an alternative solution for teachers certification policy’s problem in Sekampung Udik sub district. Teachers certification is an important program to improve the quality of national education. The implementation of the program is the key to success. Failure to implement the program means failure to achieve the goal.The focus of this research is to analyze the implementation of teachers certification policy at public elementary school in Sekampungudiksubdistrict, East Lampung

regency in 2014 using interactive factors initiated by MerilleS. Grindle which are policy content and policy environment. The influences of those factors are very meaningful for policy implementation. This research using post positivis approach by qualitative method with case study model. Research object are employees of Education And Culture Department Lampung Province, Youth Education And Sport Department East Lampung Regency, LPMP East Lampung’s Employees, LPTK Administrator Area 107 Lampung University, school superintendent, head master, service, UPDT Sekampung Udik Sub District, and elementary school’s teachers in Sekampung Udik Subdistrict. Data collection method in this research are interview and documentation study. Research result show that implementation of teacher certification policy in Sekampung Udik sub district, East Lampung regency in 2014 has been for qualified nine indicator from public policy’s Implementation element Merille S Grindle’smodel although it is not perfect yet. Environmental implementation variable (context of implementation) is the weaknest element in teacher’s policy implementation. Strengthen the coordination is an alternative solution for teachers certification policy’s problem in Sekampung Udik sub district., Teachers certification is an important program to improve the quality of national education. The

implementation of the program is the key to success. Failure to implement the program means

failure to achieve the goal.The focus of this research is to analyze the implementation of teachers

certification policy at public elementary school in Sekampungudiksubdistrict, East Lampung

regency in 2014 using interactive factors initiated by MerilleS. Grindle which are policy content

and policy environment. The influences of those factors are very meaningful for policy

implementation

This research using post positivis approach by qualitative method with case study model.

Research object are employees of Education And Culture Department Lampung Province, Youth

Education And Sport Department East Lampung Regency, LPMP East Lampung’s Employees,

LPTK Administrator Area 107 Lampung University, school superintendent, head master, service,

UPDT Sekampung Udik Sub District, and elementary school’s teachers in Sekampung Udik

Subdistrict. Data collection method in this research are interview and documentation study.

Research result show that implementation of teacher certification policy in Sekampung Udik sub

district, East Lampung regency in 2014 has been for qualified nine indicator from public policy’s

Implementation element Merille S Grindle’smodel although it is not perfect yet.

Environmental implementation variable (context of implementation) is the weaknest element in

teacher’s policy implementation. Strengthen the coordination is an alternative solution for

teachers certification policy’s problem in Sekampung Udik sub district.]"

"ABSTRAKSalah satu sumber daya alam yang diperlukan oleh manusia adalah air. Air merupakan sumber daya yang terbatas. Pengambilan dan penggunaan air tanah yang berlebihan seperti yang terjadi pada dewatering menyebabkan persediaan air tanah menipis dan penurunan permukaan tanah yang akan mengakibatkan longsor. Permasalahan yang terjadi adalah belum semua penyelenggaraan dewatering dikenakan pajak air tanah di Provinsi DKI Jakarta. Penelitian ini bertujuan untuk menganalisis implementasi pajak air tanah atas dewatering di Provinsi DKI Jakarta dalam perspektif pengendalian eksternalitas negatif dan produktivitas penerimaan. Untuk menganalisis permasalahan tersebut, peneliti menggunakan teori kebijakan Merilee Grindle dimana keberhasilan suatu kebijakan dianalisis dengan melihat isi kebijakan dan konteks implementasi pajak air tanah atas dewatering. Selain itu peneliti juga menganalisis faktor-faktor pemungutan pajak air tanah atas dewatering belum optimal di Provinsi DKI Jakarta. Penelitian ini menggunakan pendekatan post positivis, dengan metode kualitatif yaitu melalui wawancara mendalam dan studi kepustakaan. Hasil penelitian adalah kepentingan Badan Pajak dan Retribusi Daerah Provinsi DKI Jakarta terpengaruhi dari peran dalam mengendalikan eksternalitas negatif yang ditimbulkan oleh kegiatan dewatering yang merupakan manfaat yang diinginkan oleh Badan Pajak dan Retribusi Daerah, letak pengambilan keputusan berada di pimpinan Unit Pelayanan Pajak dan Retribusi Daerah, pelaksana kebijakan masih belum didukung dengan kualitas dan kuantitas yang memadai, demikian pula dengan sumber-sumber daya yang digunakan. Kekuasaan, kepentingan-kepentingan dan strategi dari aktor yang terlibat masih belum searah dengan tujuan kebijakan, karakteristik lembaga dan rezim yang berkuasa masih mengutamakan kepentingan masing-masing instansi, dan tingkat kepatuhan serta respon dari sasaran kebijakan masih rendah. Faktor yang menyebabkan implementasi pajak air tanah atas dewatering belum optimal di Provinsi DKI Jakarta adalah relatif rendahnya penegakan hukum, sumber daya manusia yang kurang memadai baik dari segi kualitas maupun kuantitas, belum dilakukannya pengawasan yang memadai dan koordinasi dengan instansi terkait belum dilakukan secara berkesinambungan.

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ABSTRACTOne of the natural resources needed by humans is water. Water is a limited resource. Excessive extraction and use of groundwater as occurs in dewatering causes the groundwater supply to run low and land subsidence to cause landslides. The problem that occurs is that not all dewatering arrangements are subject to a groundwater tax in DKI Jakarta Province. This study aims to analyze the implementation of groundwater tax on dewatering in DKI Jakarta Province in the perspective of controlling negative externalities and revenue productivity. To analyze these problems, researchers used the Merilee Grindle policy theory in which the success of a policy was analyzed by looking at the contents of the policy and the context of the implementation of groundwater tax on dewatering. In addition, the researchers also analyzed the factors of collecting groundwater tax on dewatering that were not optimal in DKI Jakarta Province. This research uses a post positivist approach, with qualitative methods through in-depth interviews and literature study. The results of the study are the interests of the DKI Jakarta Provincial Tax and Levies affected by the role in controlling negative externalities caused by dewatering activities which are the benefits desired by the Regional Tax and Levies Agency, the location of decision making is in the leadership of the Regional Tax and Retribution Service Unit, implementing policies are still not supported by adequate quality and quantity, as well as the resources used. The power, interests and strategies of the actors involved are still not aligned with the objectives of the policy, the characteristics of the ruling institutions and regimes still prioritize the interests of each agency, and the level of compliance and response of policy targets is still low. Factors causing the implementation of groundwater tax on dewatering have not been optimal in DKI Jakarta Province are the relatively low law enforcement, inadequate human resources both in terms of quality and quantity, adequate supervision and coordination with related agencies have not been carried out continuously."

"Penelitian ini bertujuan menganalisis : (1) implementasi kebijakan Pengungkapan Aset Sukarela Dengan Tarif Final (PAS Final) di Indonesia, (2) tantangan Direktorat Jenderal Pajak atas implementasi kebijakan PAS Final, dan (3) kelebihan dan kekurangan implementasi PAS Final di Indonesia. Pendekatan penelitian ini adalah post positivist, metode kualitatif, pengumpulan data menggunakan teknik wawancara mendalam. Penelitian ini memperoleh hasil bahwa kebijakan PAS Final yang merupakan rangkaian dari Undang-Undang Pengampunan Pajak, diimplementasikan secara sukarela dan tanpa berbatas waktu sepanjang Direktorat Jenderal Pajak belum melakukan pemeriksaan. Tantangan Direktorat Jenderal Pajak atas implementasi PAS Final adalah bagaimana mendorong Wajib Pajak secara sukarela bersedia mengungkapkan harta yang belum diungkapkan dan ketidaktersediaan data atas indikasi ketidakpatuhan yang menyebabkan aparat pajak kesulitan dalam menetapkan sasaran Wajib Pajak yang berpotensi ikut PAS Final, termasuk peningkatan pengawasannya. Dalam implementasinya, kebijakan ini kurang direspon oleh Wajib Pajak yang tercermin dari jumlah partisipasi peserta PAS Final yang rendah. Untuk mendorong partisipasi masyarakat dalam kebijakan ini, perlu dilakukan peningkatan pengawasan  oleh Account Representative dengan memanfaatkan basis data pajak hasil Tax Amnesty dan hasil pertukaran data dengan pihak ketiga secara maksimal. Selain itu, juga dibutuhkan kerjasama dari berbagai pihak  seperti Direktorat Jenderal Pajak, Badan Kebijakan Fiskal, Otoritas Jasa Keuangan dan pemerintah pada umumnya dalam perannya masing-masing antara lain mendeteksi ketidakpatuhan, mereview kembali perlunya penetapan batas waktu implementasi PAS Final, menetapkan peraturan-peraturan perpajakan yang memperluas akses otoritas pajak dalam memperoleh informasi keuangan, penentuan batas transaksi tunai dan pembaruan sistem administrasi pajak yang perlu ditindaklanjuti dan dikembangkan.

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This thesis aims to analyze : (1) the implementation of Voluntary Asset Disclosure At Final Rates (Pengungkapan Aset Sukarela Dengan Tarif Final/PAS Final) policy in Indonesia, (2) the Directorate General of Taxation (DGT)'s challenge in implementing PAS Final, and (3) the advantage and disadvantage of PAS Final. This thesis used post positivist approach, qualitative method, data collection technique using in-depth personnel interview. The results showed that PAS Final policy, which is a series of the Tax Amnesty Law, is voluntary and implemented without time limit, as long as DGT hasn't conducted tax audit yet. The DGT's challenge in implementing PAS Final is how to encourage taxpayer to voluntarily disclose his less disclose asset and unavailability of data on indications of non-compliance has caused tax office has difficulty in setting targets of potential taxpayers who have to participate in PAS Final policy, including the increasing of supervision. PAS Final policy has poor response by the taxpayer, which was reflected in the low number of taxpayer participation. To encourage public participation in this policy, it is necessary to increase Account Representative supervision by maximizing the utilization of Tax Amnesty database and the results of data exchange with third parties. In addition, cooperation with various parties such as DGT, the Fiscal Policy Agency (BKF), the Financial Services Authority (OJK) and the government in their respective roles, detecting non-compliance, reviewing the need to set deadline of PAS Final, establishing tax regulations that increase tax authorities access in obtaining financial information, determining cash transaction limits and updating the tax administration system that needs to be followed up and developed. "

"Pendekatan keadilan restoratif menjadi dasar dalam penegakan hukum atas pelanggaran perpajakan dengan mengutamakan terjadinya pemulihan kerugian pada pendapatan negara. Studi ini bertujuan untuk menganalisis implementasi kebijakan pemulihan kerugian pada pendapatan negara setelah berlakunya UU 7/2021 tentang Harmonisasi Peraturan Perpajakan (UU HPP) dengan menggunakan variabel dari Grindle (1980) dan memberikan alternatif kebijakan untuk mendorong pemulihan kerugian pada pendapatan negara. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif yang diperoleh melalui studi kepustakaan dan wawancara mendalam dengan informan. Hasil penelitian menunjukkan bahwa kebijakan pemulihan kerugian pada pendapatan negara setelah berlakunya UU HPP telah memenuhi semua indikator yang ada di dalam content of policy, yaitu kepentingan kelompok sasaran, tipe manfaat, derajat perubahan yang diinginkan, letak pengambilan keputusan, dan pelaksana dan sumber daya kebijakan. Namun, untuk variabel context of implementation, kebijakan pemulihan kerugian pada pendapatan negara belum terpenuhi di semua indikator yaitu kekuasaan, kepentingan, dan strategi, karakteristik institusi, dan kepatuhan atau daya tanggap. Ketiga indikator tidak terpenuhi karena kepentingan implementor yang belum padu, masih terjadi disparitas di antara implementor, dan daya tanggap dan kepatuhan implementor yang masih kurang. Alternatif kebijakan dalam mendorong pemulihan kerugian pada pendapatan negara adalah pemberlakuan putusan pidana penjara kepada para pelanggar pidana pajak dan eksekusi pidana denda diubah menjadi denda administrasi dan pemberlakuan kembali kebijakan Pasal 13 ayat (5) dan/atau Pasal 15 ayat (4) UU KUP untuk menagih denda pidana hasil putusan pidana pajak. 

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The restorative justice approach is the basis for law enforcement on tax violations by prioritizing recovery of losses in state revenue. This study aims to analyse the implementation of loss recovery policy on state revenue after the enactment of Law 7/2021 concerning Harmonization of Tax Regulations (UU HPP) using variables from Grindle (1980) and provide policy alternatives to encourage loss recovery on state revenue. This study used a qualitative approach with a descriptive research type which was obtained through a literature study and in-depth interviews with informants. The results of the study show that the policy for recovering losses on state revenue after the enactment of the UU HPP has fulfilled all the indicators contained in the content of the policy, namely the affected, the types of benefit, extent of change envision, site of decision making, and policy implementors and resources. However, for the context of implementation, loss recovery policy on state revenue have not been fulfilled in all indicators, namely power, interests, and strategy, institution characteristics, and compliance or responsiveness. The three indicators were not fulfilled because the implementor's interests were not yet integrated, there were still disparities among implementors, and the implementor's responsiveness and compliance were still lacking. Policy alternatives in encouraging recovery of losses on state revenue are the imposition of prison sentences on tax offenders and the execution of fines changed to administrative fines and the reintroduction of the policy of Article 13 paragraph (5) and/or Article 15 paragraph (4) of the UU KUP to collect criminal fines resulting from tax criminal decisions."