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"Tesis ini membahas tentang kebijakan perubahan tingkatan tarif progresif pajak kendaraan bermotor di DKI Jakarta. Penelitian ini merupakan penelitian kualitatif. Hasil analisis dalam penelitian ini menyatakan bahwa implementasi kebijakan perubahan tingkatan tarif progresif pajak kendaraan bermotor belum mencerminkan tujuan untuk menekan angka kepemilikan kendaraan bermotor dan mengurangi kemacetan.Hal ini terjadi karena implementasi masih terkendala dari sisi Regulasi dan Non Regulasi. Hasil penelitian menyarankan untuk menyederhanakan tingkatan tarif dan memperbaiki administrasi pajakterutama sistem dan basis data wajib pajak sehingga implementasi dapat berjalan baik dan tujuan untuk menekan eksternalitas negatif akibat dari jumlah kendaraan bermotor yang tidak terkendali dapat tercapai.

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This thesis discusses implementation of the change progresive rate levels policy of tax on vehicle in DKI Jakarta. This study is a qualitative research. The results of the analysis in this study stated that the implementation of policy changes in levels of progressive tax rates do not reflect the purpose to reduce the number of motor vehichles and reduce congestion. This occurs because the implementation still constrained in terms of regulation and non-regulation. The researcher suggests to simplify tariff rates and improve tax administration especially systems and taxpayer data base, so that the implementation can run well and the objective of suppressing negative externalities resulting from the number of vehicles that are not controlled can be achieved."

"Tesis ini berisi analisis tentang pengelolaan parkir on street di Kawasan Mayestik, Jakarta Selatan yang terdiri dari parkir on street lingkungan dan on street non lingkungan. Tujuannya untuk menganalisis pengelolaan parkir on street di Kawasan Mayestik, Jakarta Selatan. Penelitian ini menggunakan teori parking management yang dikembangkan oleh Kodransky dan Hermann yang meliputi empat strategi antara lain: mekanisme tarif, pengaturan, desain fisik, serta kualitas layanan kontrak. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan post positivis, dengan metode penelitian deskriptif kualitatif, yang dilakukan dengan wawancara mendalam, dan studi kepustakaan.Hasil penelitian menunjukkan bahwa pengelolaan parkir on street lingkungan Mayestik berjalan cukup baik walaupun masih dalam proses perbaikan infrastruktur dan fasilitas serta pengawasan dalam hal pungutan ganda. Permasalahan infrastruktur dan fasilitas dapat dilihat dari kondisi jalan di kawasan parkir on street yang masih kurang layak, yakni berlubang dan becek ketika hujan, serta penataan perparkiran yang masih belum rapi. Kemudian banyaknya Pedagang kaki lima yang berimbas pada semakin berkurangnya lahan parkir on street sehingga mengurangi potensi retribusi yang diterima oleh UP Perparkiran. Selanjutnya pada pemungutan retribusi masih dikeluhkan adanya pungutan ganda yang dilakukan oleh petugas parkir di lingkungan Mayestik sehingga pengguna jasa parkir merasa telah membayar biaya parkir dua kali. Pengelolaan yang cukup baik bisa dilihat dari peningkatan pendapatan retribusi yang diterima oleh Unit Pengelola Perparkiran sejak Kawasan Mayestik menggunakan sistem parkir terpadu dengan Perjanjian Kerja Sama dengan PT. Metroland. Sementara itu, pengelolaan parkir on street non lingkungan belum berjalan baik karena belum sesuai dengan ketentuan yang berlaku. Seperti masih minimnya pengawasan dari aparat terkait tentang ketentuan tarif yang harus dibayar oleh pengguna jasa parkir.

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The thesis consists of an analysis of On Street Parking Management in Mayestik Area, South Jakarta. The purpose of this thesis is to analyze on street parking management in Mayestik Area, South Jakarta. This research applied the parking management theory that was developed by Kodransky and Hermann. This theory has four strategies, as follows: tariff mechanism, regulation, physical design, and the quality of service contract. Method and techniques that used in this research is Post Positivist approach with qualitative descriptive method, and implemented indepth interview, and literature study. On street parking divided into two parts, which are environmental on street parking and non-environmental on street parking.

The result showed that the management of the environmental on-street parking went quite well, although some improvements still needed particularly in the term of infrastructure, facilities and supervision to reduce the double-tax policy. Infrastructure and facilities problems can be seen from the condition of roads in the area of on-street parking, which is perforated and muddy while it rains and less arrangement of the parking area. The amount of peddler also decreases the area that supposed to be on street parking area. This condition brings the new problem, which is the reduction of potential retribution, that soon will be gathered by a parking institution. The characteristic of well-managed parking management in Mayestik area can be seen through the rise of retribution income, since there is a contract agreement between the local parking institution and PT Metroland. While in the other hand, the non-environmental on street not run well because it is not fit to the regulation applied. The cause can be lack of supervision from the government about the fare regulation."

"Penelitian ini bertujuan untuk melakukan analisis praktik penghindaran pajak yang dilakukan oleh perusahaan multinasional dengan memanfaatkan negara tax haven. Selain itu, penelitian ini juga bertujuan untuk menganalisis kebijakan dan implementasi kebijakan itu sendiri dalam rangka menanggulangi penghindaran pajak tersebut dan bagaimana upaya-upaya yang telah dilakukan oleh Direktorat Jenderal Pajak. Penelitian ini menggunakan pendekatan kualitatif untuk memperoleh pemahaman mengenai permasalahan yang diangkat. Hasil penelitian ini menunjukan bahwa kebijakan Anti Tax Avoidance di Indonesia belum sepenuhnya dapat menanggulangi penghindaran pajak dengan pemanfaatan negara tax haven. Beberapa alternatif kebijakan yang direkomendasikan antara lain: revisi kebijakan Anti Tax Avoidance, pengertian tax avoidance, pencetusan General Anti Avoidance Rules.

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The purpose of this research is to the practice of tax avoidance by multinational companies to take advantage of tax haven countries. In addition, this study also aims to analyze the policy and implementation of the policy itself in order to tackle tax avoidance and the efforts which have been made by the Directorate General of Taxation. This study used a qualitative approach to gain an understanding of the issues raised. These results indicate that the policy of the Anti Tax Avoidance in Indonesia have not been fully able to cope with the utilization of tax avoidance with tax haven countries. Several policy alternatives are recommended, among others: Anti Tax Avoidance policy revision, the notion of tax avoidance, and establishment of General Anti Avoidance Rules."

"[ABSTRAKKebijakan Pajak Pertambahan Nilai (PPN) atas barang hasil pertanian telah mengalami pergeseran, dari yang semula tidak dikenakan PPN menjadi dikenakan PPN. Penelitian ini menggunakan metode kualitatif diskriptif bertujuan untuk mengevaluasi kebijakan PPN atas barang hasil pertanian, menganalisis implikasi perubahan kebijakan PPN berdasarkan asas revenue productivity, dan menganalisis pertimbangan kebijakan barang hasil pertanian menjadi barang kena pajak (BKP) atau non BKP. Hasil penelitian menunjukkan bahwa perubahan kebijakan atas barang hasil pertanian menjadi dikenakan PPN, telah sesuai dengan legal character PPN yaitu general, namun karena sektor pertanian termasuk dalam kategori hard to tax maka perlu adanya desain kebijakan khusus atas Pajak Masukannya dikarenakan implikasi dari perubahan kebijakan tersebut, petani dan pengusaha barang pertanian harus menanggung biaya administrasi, daya saing menurun dan terganggunya cash flow. Hasil analisis prinsip revenue productivity, menunjukkan bahwa terdapat kenaikan penerimaan pajak akibat perubahan kebijakan PPN atas barang hasil pertanian. Sementara berdasarkan hasil penelitian juga diperoleh data bahwa 30 negara memberikan fasilitas khusus berupa zero rated, exemption atau reduced rate terhadap barang hasil pertanian yang dapat menjadi pilihan kebijakan.

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ABSTRACTThe Value Added Tax (VAT) Policy on agricultural products has shifted agricultural products from non-taxable to taxable goods. This study applies descriptive-qualitative method in order to, evaluate the appropriateness the VAT Policy on agricultural products, analyse the implication of the VAT Policy on national tax revenue using revenue-productivity principle and analyse government?s consideration in determining agricultural products as either taxable (BKP) or non-taxable goods (non-BKP). The result shows that the new Value Added Tax (VAT) Policy on agricultural products has been on the right path in accordance with the legal character of VAT, general. However, as the agricultural sector is hard to tax, a certain policy is required in stipulating VAT-in crediting mechanism. In fact, this new policy has lowered local farmers and entrepreneurs? competitiveness and significantly disrupted their cash flow. The result of revenue- productivity analysis shows that the new VAT Policy increases national tax revenue. Eventually, data obtained reveals that 30 nations offer VAT facilities on agricultural products such as zero-rate, exemption or reduced-rate policy; these could be solution to this problem., The Value Added Tax (VAT) Policy on agricultural products has shifted agricultural products from non-taxable to taxable goods. This study applies descriptive-qualitative method in order to, evaluate the appropriateness the VAT Policy on agricultural products, analyse the implication of the VAT Policy on national tax revenue using revenue-productivity principle and analyse government’s consideration in determining agricultural products as either taxable (BKP) or non-taxable goods (non-BKP). The result shows that the new Value Added Tax (VAT) Policy on agricultural products has been on the right path in accordance with the legal character of VAT, general. However, as the agricultural sector is hard to tax, a certain policy is required in stipulating VAT-in crediting mechanism. In fact, this new policy has lowered local farmers and entrepreneurs’ competitiveness and significantly disrupted their cash flow. The result of revenue- productivity analysis shows that the new VAT Policy increases national tax revenue. Eventually, data obtained reveals that 30 nations offer VAT facilities on agricultural products such as zero-rate, exemption or reduced-rate policy; these could be solution to this problem.]"

"ABSTRAKTugas Karya Akhir ini membahas tentang penerapan peran auditor dalam menjalankan tugas audit di Inspektorat Jenderal Kementerian Pendidikan dan Kebudayaan yang tidak sesuai dengan Keputusan Kepala Badan Pengawasan Keuangan dan Pembangunan Nomor: KEP-971/K/SU/2005 Tentang Pedoman Penyusunan Formasi Jabatan Fungsional Auditor di Lingkungan Aparat Pengawasan Internal Pemerintah.Penelitian ini bertujuan untuk mengetahui dan meninjau hal apa saja yang menjadi penyebab dari adanya penerapan peran yang tidak sesuai dengan jenjang jabatannya. Teori yang digunakan untuk menjelaskan penelitian ini antara lain audit, audit internal dan auditor internal. Pendekatan pada penelitian ini menggunakan pendekatan kualitatif dengan metode pengumpulan data melalui studi literatur/dokumen dan wawancara mendalam.Hasil penelitian ini adalah penerapan peran yang tidak sesuai dengan Keputusan Kepala Badan Pengawasan Keuangan dan Pembangunan Nomor: KEP-971/K/SU/2005 Tentang Pedoman Penyusunan Formasi Jabatan Fungsional Auditor di Lingkungan Aparat Pengawasan Internal Pemerintah disebabkan oleh adanya penumpukan di jenjang auditor ahli madya.

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ABSTRACT

The analysis of the Application Role of Auditors in the Internal Audit in the Ministry of Education and Culture. This research describes the application of the role of auditors in carrying out audit in the Inspectorate General of the Ministry of Education and Culture which are not prescribed by the regulations of the Decree of the Head of the Financial and Development Supervisory No. KEP-971 / K / SU / 2005 on Guidelines for Preparation of Formation Functional Auditor in the Internal Government Supervisory Apparatus environment.

This study aims to identify and review the cause of the problems of the application role that is not in accordance with the level of their position. The theory that used to explain this study are audit, internal audit and internal auditors. The approach in this study is a qualitative approach with the methods of collecting data through the study of literature/documents and in-depth interviews.

The results of this research is the application of a role that is not prescribed with the Decree of the Head of the Financial and Development Supervisory No. KEP-971 / K / SU / 2005 on Guidelines for Preparation of Formation of Functional Auditor in Environmental Government Internal Supervisory Apparatus caused by a cumulation in the expert madya auditors levels."

"ABSTRAKPermasalahan sengketa pajak internasional yang berhubungan denganmengaplikasikan tax treaty Pasal dividen, bunga, dan royalti sebagian besardikarenakan perbedaan interpretasi terkait istilah beneficial owner. Konsepbeneficial owner diperkenalkan pertama kali dalam tax treaty OECD Model revisitahun 1977. Berdasarkan latar belakang permasalahaan, peneliti inginmenganalisa konsep beneficial owner dalam tax treaty OECD Model. Penjabaranpermasalahan akan disusun dalam bentuk pertanyaan (1) Bagaimanaperkembangan konsep beneficial owner dalam OECD Model dan Apakahkebijakan mengenai beneficial owner di Indonesia telah sesuai dengan kondisiOECD Model? (2) Apakah kebijakan tentang Beneficial Owner di Indonesia telahberubah dan implikasinya terhadap P3B Indonesia sejak tahun 2015? (3)Bagaimana upaya yang dilakukan oleh otoritas pajak di Indonesia dalammenangani adanya sengketa yang berhubungan dengan beneficial owner?Penelitian ini memiliki beberapa tujuan atas konsep beneficial ownerdalam tax treaty OECD Model. (1) Memahami perkembangan konsep beneficialowner dalam OECD Model.(2) Menjelaskan dan menganalisa kebijakan beneficialowner di Indonesia sudah sesuai dengan kebijakan beneficial owner dalam OECDModel. (3) Mengetahui dan menganilisis upaya-upaya yang dilakukan otoritaspajak di Indonesia dalam menangani permasalahan yang terjadi berhubungandengan beneficial owner. Penelitian dilakukan dengan cara studi kepustakaan dandidukung dengan beberapa wawancara sebagai penambah pengetahuan terhadappermasalahan yang sedang diteliti. Hasil penelitian menunjukan PemerintahIndonesia perlu merevisi beberapa poin kebijakan beneficial owner di Indonesiasesuai OECD Commentary seperti yang tercantum dalam renegosiasi P3BIndonesia-Belanda tahun 2015

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ABSTRACTIssues of international tax disputes relating to applying tax treaty Articledividends, interest, and royalties are largely due to different interpretations relatedto the terms beneficial owner. The concept of a beneficial owner was firstintroduced in the OECD Model's revised 1977 tax treaty. Based on thebackground of the problem, the researcher wanted to analyze the concept ofbeneficial owner in the OECD Model tax treaty. The translation of the problemwill be formulated in the form of questions (1) How is the development ofbeneficial owner concept in OECD Model and Is the policy of beneficial owner inIndonesia in accordance with OECD Model condition? (2) Has the policy onBeneficial Owners in Indonesia changed and its implications for P3B Indonesiasince 2015? (3) How is the effort made by the tax authorities in Indonesia tohandle any dispute related to the beneficial owner?This research has several purposes for the concept of beneficial owner inOECD Model tax treaty. (1) Understanding the development of beneficial ownerconcept in OECD Model (2) Explaining and analyzing beneficial owner policy inIndonesia is in accordance with beneficial owner policy in OECD Model. (3) Toknow and analyze the efforts made by the tax authorities in Indonesia in handlingthe problems that occur related to the beneficial owner. The research wasconducted by library study and supported by several interviews as an addition ofknowledge to the problem under study. The results show that the Government ofIndonesia needs to revise some beneficial owner policy points in Indonesia underthe OECD Commentary as stated in the renegotiation of the Indonesia-Netherlands P3B in 2015"

"Penelitian ini membahas mengenai kelebihan dan kekurangan pada kebijakan pembebasan pengenaan PBB atas rumah, rusunawa dan rusunami dengan nilai jual objek pajak sampai dengan satu miliar rupiah. Wacana pembebasan pengenaan PBB yang disampaikan oleh Menteri Agraria dan Tata Ruang, direspon oleh Pemerintah Provinsi DKI Jakarta. Tujuan dari penelitian ini yaitu mendeskripsikan kelebihan dan kekurangan pada kebijakan pembebasan PBB atas rumah, rusunawa dan rusunami dengan NJOP sampai dengan satu miliar rupiah di wilayah DKI Jakarta dengan menggunakan pendekatan kualitatif deskriptif. Hasil dari penelitian ini pertama, manfaat kebijakan ini adalah Pemda DKI meringankan beban masyarakat khususnya golongan ekonomi lemah, selain itu pelayanan publik terutama pelayanan terkait PBB dapat lebih maksimal kemudian biaya pemungutan juga semakin rendah. Kedua, biaya penerapan kebijakan tersebut yaitu masih adanya potensi penghindaran pajak yang sangat mudah dilakukan oleh masyarakat, kemudian adanya masyarakat yang tidak berhak dapat menikmati pembebasan PBB, selain itu potensi kecemburuan sosial dikalangan masyarakat juga dapat timbul serta terjadinya kehilangan pendapatan yang harus ditanggung oleh Pemda DKI.

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This study discusses cost and benefit to the policy of tax exemption on land and building on the house , rental flat and owned flat the taxable value of up to one billion rupiah. Idea which initiated by the Minister of Agrarian and Spatial Planning, responded by Jakarta Provincial Government. The purpose of this study is to describe the advantages and disadvantages tax exemption policies for property tax on the house, rental flat and owned flat with taxable value up to one billion rupiah in Jakarta using qualitative descriptive method. The results of this research first, the advantages of this policy is the government of Jakarta to ease the burden on the community, especially the poor society, besides public services, especially services related to the property tax can maximize then the cost of collection also lower. Second, the weakness of these policies is still the potential for tax avoidance is very easily done by the people, then the people who are not entitled (free rider) can enjoy exemption tax on land and building Rural Cities, in addition to the potential social jealousy among the community may also arise as well the loss of revenue that must be borne by the government of Jakarta."