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"Abstract. This quantitative research relates tax-incentive policy with investment-climate for foreign-investedcompanies in textile industry by using the method of survey analysis. This research took samples by usingsimple random sampling method. The result shows that the tax-incentive policy is not significantly related toinvestment-climate of foreign-invested companies in textile industry in Indonesia. There are a lot of factors thatinfluence investment-climate, among others, the availability of cheap, professional experts, political stability, thecondition of market and its potential, macro-economic stability, the condition of infrastructure, legal certainty,and the condition of bureaucracy, as well as the rate of corruption in Indonesia. Based on the analysis on theresearch result, however, market access appears to be the significant factor that generates foreign investors intextile industry in Indonesia."

"This research discusses the possibility of harmonizing indirect consumption tax system in the ASEAN member countries, inter alia, Indonesia, Vietnam, Malaysia and Singapore with three principal goals: (1) to explain the provision of indirect consumption tax system in that four countries, (2) to describes the process of indirect consumption tax system in the EU, and (3) to analyze the alternative of indirect consumption tax system in the ASEAN member countries. In order to encourage the operational of AFTA aiming at the free movement of goods and services within this region, indirect consumption tax becomes important phenomenon to talk about because despite her contribution to the state revenues, this kind of tax may conctitute an obstacle of this crossborder free movement of goods and services. To overcome this problem, with the reference of what has been done in the European Union, it appears that it is the appropriate time to discuss the harmonization of indirect consumption tax. However, it is no doubt that some problems may arise due to the differences in the applicable law of each country, including rates, and formal law as well. Furthermore, the different in administrative systems may also lead to difficulties in administering the tax and control over tax harmonized system. The introduction of a single standard rate and an acceptable ?uniform system? become issues to be much discussed, especially related to revenue, uniform model policy and implementation, including mechanism to minimize tax fraud."

"Indonesia is experiencing deficit in tax revenues due to relatively low tax compliance rate. To overcome this issue, the Government introduces tax amnesty policy. This tudy discusses tax amnesty policy which has been applied several times to expand the taxatwn base and increase voluntary tax compliance in Indonesia. The approach used is qualitative study using field and literaure studies. In applying tax amnesty policy, we need to take into account four supporting factors, namely attractive facility, massive campaign, favorable placement of proceeds of tax amneshJ and good data management. This study seeks to understand the application of tax amnesty policy in a comprehensive manner to expand the taxation base and increase tax revenues in Indonesia."

"In 2015, along with the implementation of taxpayer development year, DGT as an extension of government released a policy which facilitates the elimination of administrative sanction through filing. This policy is also refered to as reinventing policy. A similar policy was also enacted in 2008, under the name of sunset policy. Government released these policies in order to increase state revenue derived from tax sector which has been considered as unable to reach the maximum amount of revenue and to strengthen the database owned by DGT. This research was a study case about the evaluation of the 2008 sunset policy and 2015 reinventing policy that were implemented in a Pratama-level tax office in Depok Cimanggis. This was a qualitative research and its result indicated that sunset policy was successful in increasing the obedience of taxpayers as well as increasing tax revenue for that particular tax office. On the contrary, reinventing policy in 2015 was considered unsuccessful in terms of increasing obedience as well as tax revenue."

"ABSTRAKSkripsi ini menganalisis penerapan bobot sebagai dasar pengenaan pajak kendaraanbermotor ditinjau dari konsep congestion cost yang intinya berfokus untukmengurangi kemacetan serta dampaknya terhadap kerusakan jalan dan pencemaranlingkungan. Skripsi ini juga meninjau upaya pemerintah dalam mengalokasikan hasilpenerimaan bobot. Pendekatan penelitian yang digunakan adalah pendekatankualitatif dengan jenis penelitian deskriptif. Hasil penelitian menyimpulkan bahwaPemerintah Provinsi DKI Jakarta perlu mengalokasikan sepenuhnya hasil penerimaanbobot untuk pemeliharaan jalan dan pencemaran lingkungan. Oleh sebab itu,penelitian ini menyarankan agar biaya-biaya yang terkait dengan pencemaranlingkungan perlu diperhitungkan dalam menetapkan koefisien bobot.

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ABSTRACTThis thesis analyzes the application of weights as motor vehicle tax basis in terms ofthe concept of congestion cost that essentially focused on reducing congestion and itsimpact on road damage and environmental pollution. This thesis also review theefforts of the government in allocating the proceeds weights. The approach used inthis study is a qualitative approach with descriptive research. The study concludedthat Jakarta Provincial Government needs to fully allocate the proceeds weights forroad maintenance and environmental pollution. Therefore, this study suggests that thecosts associated with environmental pollution need to be taken into account in settingthe weighting coefficients."