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All Journal Journal Research of Social Science, Economics, and Management West Science Accounting and Finance Pandecta : Jurnal Penelitian Ilmu Hukum (Research Law Journal)
Ong, William
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Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice

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Legal Framework of Indonesia’s Energy Transition: Regional Autonomy and Chinese Investment in Green Development Adi, Emmanuel Ariananto Waluyo; Ong, William; Siombo, Marhaeni Ria
Pandecta Research Law Journal Vol. 20 No. 1 (2025): June, 2025
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/pandecta.v20i1.12199

Abstract

In response to global efforts to reduce greenhouse gas emissions, Indonesia is promoting the adoption of electric vehicles (EVs), particularly battery-based electric motor vehicles (KBLBB), most of which are imported from China. This initiative aligns with the national commitment to achieve Net Zero Emissions by 2060 and transition from fossil fuels to renewable energy. The government has issued several legal instruments, including Presidential Decree No. 79 of 2023 and Presidential Instruction No. 7 of 2022, the latter mandating the use of KBLBB for official vehicles by regional governments. However, implementation at the regional level remains limited. Despite their potential as role models, local governments have not widely adopted KBLBB, in contrast to the central government. This discrepancy is attributed to the non-binding nature of presidential instructions and the autonomy granted to regional governments under Indonesia's decentralization framework. Using a normative juridical method with statutory and conceptual approaches, this study analyzes the effectiveness and legal enforceability of these policies. The key issue lies in the normative authority of presidential regulations versus local autonomy. The study argues that achieving a just and inclusive energy transition requires equitable adoption of KBLBB across all regions. Where regional governments face financial or infrastructural constraints, central government support is essential. Encouraging foreign particularly Chinese investment could accelerate infrastructure development and expand access to EV technology nationwide. Strengthening legal mandates and enhancing intergovernmental coordination are critical to advancing Indonesia’s sustainable transportation agenda
Dynamics Of ASN Tax Compliance in the Transition of Higher Education To PTN-BH Status Ong, William; Pusposari, Devy
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.1960

Abstract

This study aims to determine the influence of tax socialization, tax sanctions, income level, and number of dependents with risk preference as a moderation variable on the compliance of ASN taxpayers at Universitas Brawijaya. This study uses convenience sampling by distributing questionnaires to 70 respondents registered at the Tax Center FEB UB. The research sample obtained was 62 respondents processed using the SmartPLS application with the SEM method. This study found that tax socialization, tax sanctions, income level, and number of dependents had no effect on the compliance of ASN taxpayers of Universitas Brawijaya. In addition, risk preferences have not been able to moderate the influence of tax socialization, tax sanctions, income levels, and the number of dependents on the compliance of ASN taxpayers at Universitas Brawijaya. The implication of this study is to find out the factors that affect the compliance of taxpayers of Universitas Brawijaya as well as the application of prospect theory and compliance theory within the scope of Universitas Brawijaya.
The Impact of Free Trade Zones (FTZ) on Economic Growth: A Case Study of Oecusse-Ambeno Special Administrative Region (SAR) in Timor Leste ShaoHong, An; Dian Revindo, Mohamad; Anggara Samalo, Nisma; Ong, William
Journal Research of Social Science, Economics, and Management Vol. 4 No. 4 (2024): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i4.742

Abstract

This study aims to analyse the effect of free trade zone (FTZ) on economic growth, with  a case study of Timor Leste’s Special Administrative Region of Oecusse-Ambeno (RAEOA). The study employs  a descriptive analysis  method  using secondary data and  literature study. The results show that FTZs can have a positive impact on a country’s economic growth but the impact depends on various factors such as government policies, infrastructure, and political stability. In the case of Timor Leste, the RAEOA, formed in 2002 has been attracting investment and contributing to the development of key industries such as agriculture, tourism, and fisheries, as well as natural resources such as oil and gas, However, the region still faces various economic challenges such as poverty, unemployment, and lack of infrastructure. Therefore, the study suggests that Timor Leste government carefully design the spillover mechanism of FTZ to ensure that the economic growth goal is followed by the social and economic impact in a way that results in more sustainable and equitable development.
Co-Authors Adi, Emmanuel Ariananto Waluyo Anggara Samalo, Nisma Citra Maharani, Jasmine Devy Pusposari Dian Revindo, Mohamad Liang Liang, Jiang Lita Sari Barus Marhaeni Ria Siombo ShaoHong, An