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Analysis of Tax Court Decision on the Submission of Taxable Goods in Batam Island as Free Trade Zone Reviewed from Tax Policy and Compliance Cost (Case Study PT XYZ)
Tupa Andri Armando (a*), Haula Rosdiana (b**)

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Corresponding Author
Tupa Andri Armando

Institutions
a) Faculty of Administrative Sciences, University of Indonesia
Gedung Mochtar Lantai 3
Jalan Pegangsaan Timur No. 16 Jakarta 10320
*tupaandriarmando[at]gmail.com
b) Faculty of Administrative Sciences, University of Indonesia
Gedung Mochtar Lantai 3
Jalan Pegangsaan Timur No. 16 Jakarta 10320
**haula.rosdiana2013[at]gmail.com

Abstract
Fiscus assume that the surrender of Goods in Location specified by PT Pertamina EP in customs area of RI as Surrender of Taxable Goods, with reason that the Agreement is signed by Head Office of PT XYZ with PT Pertamina EP in Jakarta. Therefore, Head Office should publish Tax Invoice for each Surrender of Taxable Goods transaction to PT Pertamina EP. Consequently, Tax Authority issued Tax Bill to PT XYZ based on Article 14 paragraph (4) of KUP Law because PT XYZ did not issue Tax Invoice. Whereas According to Taxpayer, Referred to Article 1A paragraph (1) of VAT law, Transfer of Right over Taxable Goods had been shifted earlier by Branch Office to PT Pertamina EP in Batam Island as Free Trade Zone. Based on Article 12 paragraph (1) of VAT Law, Head Office and Branch Offices are separate entities in fulfilling tax obligations. However, based on Tax Policy Article 4 of Government Regulation Number 10 of 2012, Entrepreneurs in Batam do not need to be confirmed as Taxable Entrepreneur. Therefore, Branch Office of PT XYZ did not issue a Tax Invoice.

Keywords
Dispute, Decision, Tax Court, Tax Appeal, Tax Policy

Topic
Kebijakan Publik

Link: https://ifory.id/abstract/7j6vAHVWfduZ


Analysis of the Impact of Minister of Education and Culture Regulation Number 14 of 2018 on the Equity of National Education viewed from the perspective of public policy implementation
Mgs Ahmad Wahyudi, Achmad Luthfi

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Corresponding Author
Mgs Ahmad Wahyudi

Institutions
Universitas Indonesia

Abstract
Bureaucratic reform is carried out to create good governance in order to run effectively, efficiently, flexibly, measurably, consistently, integrated, institutionalized and sustainable. Government policy in Indonesia has two traits, namely centralized and decentralized, which at present education policy follows the direction of centralistic government policies and is adjusted to decentralized or regional autonomy policies. In line with the aspirations of the Indonesian people as stated in the 1945 Constitution, namely to educate the nations life, the government is required to implement a good and superior education system that is evenly distributed in all regions of Indonesia. To create educational evenness, the current pattern of new student acceptance is regulated in the Minister of Education and Culture Regulation No. 14 of 2018, which aims to eliminate favorite school identities in public schools with a zoning system pattern. In practice there are pros and cons because the zoning system is felt to reduce the quality of student values and achievements, there are even some challenges to mapping and redistribution of competent and quality teachers in each region, improvement of school infrastructure and minimum service standards and national education standards by local governments.

Keywords
Policy, education, zoning

Topic
Kebijakan Publik

Link: https://ifory.id/abstract/Hdp4E8QZUVNY


Conflict Mapping on Tanjung Lesung Special Economic Zone (SEZ) In Pandeglang Regency, Banten Province, Indonesia
Dede Sri Kartini

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Corresponding Author
Dede Sri Kartini

Institutions
Universitas Padjadjaran

Abstract
The impact of a policy can lead to conflict between society, private sector and government, as happened in Tanjung Lesung Special Economic Zone. In this research context, the conflict occurs between Kampung Bodur residence with PT. Banten West Java or PT. BWJ and Local Government. By using qualitative approach and descriptive research methods, the researcher applies purposive technique to interview the informants. The result shows that conflict mapping is described as misunderstanding condition between the local residences and PT. BWJ, meanwhile the Local Government is positioned as mediator. But if the conflict does not being managed well, it will cause conflict which lead to coercive conflict and also the failure of the implementation of government policy. Government as policy maker, should find the suitable solution which rely on empirical studies as evaluation on SEZ policy implementation in Tanjung Lesung.

Keywords
Public Policy, Conflict, Special Economic Zone

Topic
Kebijakan Publik

Link: https://ifory.id/abstract/jDcPuYaLRTdW


e-ID Card Service Policies in Bandung City
Ika Widiastuti

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Corresponding Author
Ika Widiastuti

Institutions
Public Administration, Krisnadwipayana University

Abstract
e-ID card is an important element in population administration, whose manufacture is the basic service of the government to its people. In accordance with Presidential Decree No. 52 of 1997 that every resident who is 17 years old or has been married must have a National Identity Card. The purpose of this study is: (1) to find out and discuss the e-KTP service policy in the city of Bandung, (2) collect information and develop the concept of e-KTP service policy in the city of Bandung. The method used is qualitative research. The results showed that: (1) e-KTP is a government program to replace conventional KTP, (2) in the process of implementing e-KTP services which until now is still running several problems are encountered, among others, the slowness of e-KTP services to the community, not yet increasing the quality of human resources, there are individual village officials (village heads) who make illegal levies when taking e-KTP. (3) e-ID card can function as an entrance for the community towards basic services such as education and health.

Keywords
e-ID card, Policy, Service

Topic
Kebijakan Publik

Link: https://ifory.id/abstract/eGVCtbuaXjWK


Impact Evaluation of Program Keluarga Harapan: Indonesia Conditional Cash Transfer Program on Iron Supplements Consumption on Pregnant Women in Indonesia
Nur Afiyah Maizunati, Eny Sulistyaningrum

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Corresponding Author
Nur Afiyah Maizunati

Institutions
Government of Magelang City, Indonesia

Gadjah Mada University, Yogyakarta, Indonesia

Abstract

Keywords
impact evaluation, iron supplement, PKH, maternal anemia, propensity score matching

Topic
Kebijakan Publik

Link: https://ifory.id/abstract/8q7x94gkrRzF


Implementation of a Special Criminal Guidance Program for Corruption Crimes at The Sukamiskin Bandung Class I Correctional Institution
Mansyur Achmad KM, Ashariana, Muh. Afdhal Abdiansyah M.A

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Corresponding Author
Mansyur Achmad KM

Institutions
Institut Pemerintahan Dalam Negeri

Abstract
This research is entitled "Implementation of a Special Criminal Guidance Program for Corruption Crimes at the Sukamiskin Bandung Class I Correctional Institution". The low level of governance ethics in public officials can be proven through the tabulation data of the Komisi Pemberantasan Korupsi (KPK) which shows an increase in corruption cases in Indonesia and the rehabilitation policy for perpetrators of corruption is the background of this research. The policy guideline in implementing this program is Law Number 12 of 1995 concerning Correctional Services. The author uses the theory of implementation of the Charles O Jones program, namely there are three activities as a pillars in the implementation of the program consisting of Organization, Interpretation, Application. The research method used is a descriptive research method with a qualitative approach, and the data collection techniques used are field studies and literature studies. While to test the validity of the data the author uses source triangulation and technique triangulation. The results of the study based on interviews and direct observations in the field, showed that the implementation of this coaching had not been optimally related to the pillars of the program proposed by Charles O Jones. In the pillars of the Organization, lack of human resources in both quantity and quality. In the Interpretation pillar, lack of understanding of program implementers is due to lack of socialization and quality of education. Besides the pillar of application, infrastructure in supporting the success of the program is very limited. Better preparedness and effort are needed from program implementers, so the program can run more optimally.

Keywords
Implementation, Development Program, Corruption Prisoners

Topic
Kebijakan Publik

Link: https://ifory.id/abstract/FHmgfTjRYrDq


Internationalization of higher education policy: happiness or not?
Noni Srijati Kusumawati (a)

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Corresponding Author
noni srijati kusumawati

Institutions
(a) Post-graduate student of Public Administration, Faculty of Social and Political Sciences, Universitas Sebelas Maret, Jl. Ir. Sutami 36A, Surakarta, Indonesia

Abstract
Public policy should be about enhancing happiness or the welfare of the people, now and in the future. However, in reality, there are not many public policies that really think about the happiness of the target group. Though happiness has a positive impact on both individuals and social aspects. the trend in education policy that is currently developing is the internationalization policy of higher education. It is expected that international policy can improve the quality of education and the economic competitiveness of a country. To achieve this goal, many policies are made with specific targets. There is not a little compensation for the targets achieved. Therefore, the purpose of this article is to identify whether the internationalization policy provides happiness to the target group. Happiness in the education environment can create a good social environment for the next generation. In addition, happiness in the work environment can increase productivity and achieve outcomes. This indicates that happiness can support the objectives of the internationalization policy. This article uses the literature review. The results can be used as a reference for policymakers to pay attention to how the happiness factor of the target can be taken into consideration in making further policy.

Keywords
internationalization higher education, happiness, policy

Topic
Kebijakan Publik

Link: https://ifory.id/abstract/jGXJ3CLyvran


Land Conflict in Tourism Destination Development at West Halmahera Regency (A Study at Tuada and Bobanehena Villages, Jailolo District)
Saiful Deni, Muhlis Madani, Thamrin Husain

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Corresponding Author
Thamrin Husain

Institutions
Universitas Muhammadiyah Maluku Utara

Abstract
Hindrances are also tackled by the villages in the implementation of their development program, mainly the communities located in West Halmahera Regency, namely: first, there are conflicts or land disputes related to the development in tourism objects and destinations between the Village Government and the local villagers. Second, the weak ability of actors at the village level in planning or developing program plans that are appropriate to the needs of the region. Third, a lack of knowledge, a lack of writing ability or conceptualizing, and delivery of opinions possessed by the village discussion participants. This research aims to understand in depth about the Land conflict in Tourism Destination Development in West Halmahera Regency. This study uses a qualitative approach, while the type of research is called constructivism. The results of this study indicated that there is no mutual understanding between the village government and community members regarding the settlement of land disputes or conflicts at the Tourism Objectives and destination area. In addition, there are differences of beliefs, regarding the ownership of the legal status of the land and can be proven by the certificate of ownership for the property that is utilized as a tourist attraction.

Keywords
Land Conflict, Tourism, Village Apparatus and Society

Topic
Kebijakan Publik

Link: https://ifory.id/abstract/t4HRqupgFmZ7


Public Perception of Zoning School Policy In Surakarta Public Senior High Schools
Rokhima Esti Mahyani (a*),Rutiana Dwi Wahyunengseh (b), Rina Herlina Haryanti

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Corresponding Author
ROKHIMA ESTI MAHYANI

Institutions
Sebelas Maret University Surakarta

Abstract
Abstract, By the year in 2017 the implementation of new learners acceptance policy (PPDB) in Surakarta Public senior high schools had been changed. In 2017 the policy emphasized with its social accesible one by receiving quota till 20% . owever in 2018 when the policy still being implemented there were changes thus added the zoning system. Ministry of Education And Culture said in 2019 they will enforce the zoning policy and the Poor Certificate of Unable will no longer to bemain requirement. Since 2017 Surakarta State Senior High Schools PPDB experienced a lot of polemic and it became public concern. Polemics that occurred from the last two years illustrates there are many people who have different perceptions toward this policy; meaning that although the policy is not necessarily understood by the public yet many differences in interpreting had been occured. So this study will analyze on public perception about policy change toward the PPDB 2019 in Surakarta. The research will use qualitative method.

Keywords
Perception, Public Policy, Policy Evaluation

Topic
Kebijakan Publik

Link: https://ifory.id/abstract/KZgdjGBVfa23


Synergy of the Urban Infrastructure Development Policy at Jakabaring Area
Syaifudin Zakir; Irfan Ridwan Maksum; Teguh Kurniawan

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Corresponding Author
Syaifudin Zakir

Institutions
Review Paper Presenting in The 1st ICAS , 30 April 2019, Bandung, Indonesia.
Syaifudin Zakir, Doctoral Student of Public Policy, Faculty of Administrative Sciences, Universitas Indonesia: Lecturer of Dept. Public Administration , FISIP, Sriwijaya University. syaifudinzakir[at]yahoo.com
Irfan Ridwan Maksum; Professor at Faculty of Administrative Sciences, Universitas Indonesia.
Teguh Kurniawan; Lecturer at Faculty of Administrative Sciences, Universitas Indonesia.

Abstract
Abstract Space is a resource that is fully limited and has characteristics that are not uniform so that it does not have all kinds of functions that can be developed in the available space. Space limitation is needed for spatial planning activities that those designed according to the designation are adjusted, using development permit instruments. Jakabaring area as the center of urban development is the alternative to minimize the old city crowded, challenging traffic jams with old buildings had narrow streets. Within 20 years Jakabaring has developed as a new city that is facilitated all the new requirements for all and also made changes to the environment of the area that used to be a tidal swamp farming area and landfill. In implementing the policy of reclamation and development of urban infrastructure, it is often constrained such as: 1. The policies are not synergized between levels; 2. Submission of information and procedures for policies and the use of appropriate and environmentally friendly technologies, are not approved in a comprehensive, in discussions between agencies / institutions within the local government. The slow implementation of the synergy of development policies is caused because each part is related to the regulations given by each agency / institution, along with the budget set for the program that must be implemented in accordance with targets that must be agreed by each agency / institution. In the relationship between the center and the region, the existence of the Regional Autonomy Law, the synergy of development policies between the center and the regions is cut off because each region has the right to develop development policies in its area, while the center will assist the region in accelerating infrastructure development in the regions that produce policy at the central level.

Keywords
Synergy, Infrastructure Development, Policy.

Topic
Kebijakan Publik

Link: https://ifory.id/abstract/fKxGqZCwkja6


The Action of Public Law by Agency or Officer State Administration that Violates the Law : State Administrative Law Perspective
Enny Agustina

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Corresponding Author
Enny Agustina

Institutions
Faculty of Law, Kader Bangsa University
Palembang, Indonesia

Abstract
Agency or Officer in the state administration (office of the state administration) has broad authority in conducting the affairs of government (executive). With this broad authority tend to abuse that caused harm and injustice in the society, therefore there must be other institutions that control it. Based on the theory of triad politics of the executive is politically controlled by the legislative and juridical institutions controlled by the judiciary, because the state administration officials running the executive functions that control the judiciary is legally the state administrative court. Judicial control by the state administrative court is currently under Law Number 51 Year 2009 (second amendment) and Law Number 9 Year 2004 (first change) is revising the Law Number 5 Year 1986 about the administrative court only in the case of administrative provisions (beschikking) issued by the agency or official of the state administration alone, whereas in absolute philosophical competence the state administrative court is resolving state administrative disputes in a broad sense. Therefore, this tudy uses a type of normative research, where the data is obtained comes from the literature literature.

Keywords
Action of Public Law, official, state administrative law

Topic
Kebijakan Publik

Link: https://ifory.id/abstract/6jYp9c2HVZgQ


The Effectivness Analysis of State Expenditure Policy Implementation in Indonesia
Gugun Geusan Akbar (a*), Mulyanto (b), Aceng Ulumudin (a), Ikeu Kania (a)

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Corresponding Author
Gugun Geusan Akbar

Institutions
a) Department of Public Administration, Universitas Garut, Jalan Raya Samarang 52A Garut, 44151, Indonesia
b) Treasury Office In the Province or Regency Leve, Garut Regency, Jalan Ahmad Yani 24 Garut 44111, Indonesia

Abstract
The deficient absorption of government budget has become a problem that continuously occurred every year. It impacted on the delayed implementation and realization of activity programs that have been planned by the government in institution of ministry. The government has made several rules in state finances including its derivatives in order to encourage better budget absorption. The purpose of this study was to verify the effectiveness of budget absorption in KPPN Garut, West Java. This study used a qualitative method with case study approach theory by Van Horn and Van Meter. There are six measured variables in order to determine the effectiveness of budget absorption. The variables are standards and objectives, policy resources, and activities between organizations and executive activities, specifications of administrative, economic, social, political parts and enforcement trends. The result of this study showed that based on six variables mentioned above, the budget absorption in KPPN Garut has not been effective

Keywords
State Expenditure, Budget Absoption, Policy ANalysis,

Topic
Kebijakan Publik

Link: https://ifory.id/abstract/VaNfL2gdB6jZ


The Implementation of VAT (Value Added Tax) Refund Policy between Sweden and Indonesia for Diplomatic Representatives
Riani Dewi (a*), Haula Rosdiana (b**)

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Corresponding Author
Riani Dewi

Institutions
a)Faculty of Administrative Sciences, University of Indonesia
Gedung Mochtar Lantai 3
Jalan Pegangsaan Timur No.16 Jakarta 10320
*rianidewi[at]gmail.com
b) Faculty of Administrative Sciences, University of Indonesia
Gedung Mochtar Lantai 3
Jalan Pegangsaan Timur No.16 Jakarta 10320
**haula.rosdiana2013[at]gmail.com

Abstract
Tax policy in every country has differences with each other in implementation. The differences of regulation regarding VAT Refund policies (Value Added Tax Returns) and other country, especially for Diplomatic Representatives is determined by the principle of reciprocity. The purpose of this study is to evaluate the implementation of VAT Refund regulations between Swedish and Indonesian countries, especially for Diplomatic Representatives, in addition to analyze the obstacles in the implementation of the policy. Analysis of the tax refund system in Sweden and Indonesia will be focused on the structure of authority on the taxation fields, tax objects, tax subjects, tax return processes. This research is part of a qualitative research with a descriptive approach that aims to describe how implementation of VAT refund between Swedish and Indonesia.

Keywords
tax policy, value added tax, refund tax, vat, tax

Topic
Kebijakan Publik

Link: https://ifory.id/abstract/BWvNpVtMa7eD


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