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"The creation of uncollected loan allowance decided by subjective factors bases on condition of each bank client and projection of economic condition.Subjective things bases on level of risk management conservatism at each banks in giving credit. First, make a classification of credits, and current credits, special mention credits, non current credits, uncertain credits, and not running credits. Second, kind of collateral is deducted from credit point. Third, appraisal thatCollateral to take credit.Central Bank Directors Decree Number. 31/148/KEP/DIR datedNovember 12, 1998 mentioned a preparation for facing loss risk from fund investment determines performance of a bank. Preventing loss risk upon uncollected loan, a bank should create an uncollected loan allowance. For taxation determination, the creation of uncollected loan allowance is a deduction of taxable income so it can reduce income tax payment. The tax planning with choosing thebest from several alternatives in the creation of uncollected loan allowance is allowed by tax rules, and then it may reduce tax payment which means economizing on tax.The opportunity for maximizing the creation of uncollected loan allowance, is born from the creation of uncollected loan allowance that is asymmetrical. Thus according to Central Bank only certain guarantee which can become a base in creating an allowance and collateral appraisal is not bank duty. With high creditstandard and without collateral appraisal, taxpayer can maximize the creation of uncollected loan allowance expense and reduce tax payment."

"Khusus untuk Bentuk Usaha Tetap (BUT) di Indonesia dikenakan pajak atas sisa laba setelah pajak yang diatur dalam UU PPh Pasal 26 ayat (4) atau biasa disebut dengan Branch Profit Tax (BPT). Menjadi pertanyaan bagaimana penghitungan BPT untuk BUT yang atas penghasilannya dikenakan final, salah satunya adalah yang menjalankan usaha konstruksi. Tujuan penelitian ini adalah untuk mengetahui bagaimana penghitungan Pajak Penghasilan (PPh) Badan dan BPT atas BUT yang menjalankan usaha jasa konstruksi. Dari studi kasus terhadap beberapa Putusan Pengadilan Pajak terkait sengketa penghitungan BPT sehubungan dengan penghitungan dasar pengenaan pajaknya, terdapat perbedaan pendapat antara Direktorat Jenderal Pajak (DJP) di satu sisi dengan Wajib Pajak dan Majelis Hakim di sisi lain. DJP berpendapat bahwa penghitungan BPT untuk BUT yang menjalankan usaha jasa konstruksi adalah berdasarkan Penghasilan Kena Pajak menurut pembukuan setelah dikoreksi fiskal dikurangi PPh Final, sedangkan Wajib Pajak dan Majelis Hakim beranggapan bahwa penghitungan Penghasilan Kena Pajak adalah menggunakan Norma Penghasilan Neto dikurangi PPh Final. Analisis perlakuan perpajakan atas penghitungan BPT tersebut dilakukan dengan menganalisis pendapat yang dikemukakan masing-masing pihak pada tiga contoh kasus yang diambil dalam penulisan ini. Dari hasil analisis menunjukkan atas PPh Badan dari BUT yang menjalankan usaha jasa konstruksi adalah dikenakan final menurut PPh Pasal 4 ayat (2) dan untuk penghitungan BPT adalah dengan menggunakan Norma Penghasilan Neto sesuai dengan Pasal 26 ayat (4) UU PPh dikurangi PPh Final.

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Permanent Establishment (PE) in Indonesia is imposed tax for the income after tax that regulated in the Income Tax Act Article 26 Paragraph (4) or commonly called the Branch Profit Tax (BPT). The question is how the BPT calculations for PE on income subjected to the final tax, one of which is running business of the construction services. The purpose of this study was to determine how the calculations of the Corporate Income Tax and the BPT of PE which runs business of construction services are. From the case studies of several Tax Court Decisions related dispute of BPT calculation with respect to the calculation of its taxable base, there are differences of opinions between the Directorate General of Taxation (DGT) on one side with the Taxpayers and the Judges on the other side. DGT found that the taxable income for BPT calculation for PE which running business of construction services is based on the bookkeeping after fiscal correction and deducted by Final Income Tax, while the Taxpayers and the Judges argued that the calculation of taxable income is using deemed profit deducted by Final Income Tax. Analysis of the tax treatment on BPT calculation is done by analyzing the opinions expressed on each side of three case examples taken in this research. The results from the analysis indicate that the Corporate Income Tax of PE which runs business of construction services is subjected to Final Income Tax under Income Tax Act Article 4 paragraph (2) and for the calculation of BPT is using deemed profit deducted by Final Income Tax in accordance with Article 26, paragraph (4) of Income Tax Act."

"Era globalisasi melanda dunia, termasuk Indonesia, menyebabkan tidak dapat lagi membendung masuknya perusahaan konstruksi asing yang secara langsung menangani proyek-proyek konstruksi di Indonesia. Pengerjaan proyek konstruksi yang ditangani secara langsung oleh perusahaan kontruksi asing ini dapat menimbulkan Bentuk Usaha Tetap (BUT). Pajak atas penghasilan WP Badan BUT usaha jasa konstruksi cukup besar jumlahnya dan masih dapat ditingkatkan penerimaannya. Peningkatan penerimaan pajak atas penghasilan WP Badan BUT usaha jasa konstruksi secara optimal meliputi juga peraturan perpajakan yang memenuhi azas-azas perpajakan. Peraturan perpajakan yang balk adalah peraturan yang memenuhi azas-azas perpajakan. Menurut Adam Smith terdapat 4 azas-azas perpajakan, yaitu equity (keadilan), certainty (kepastian hukum), convenience of payment, dan economy in collection. Pokok permasalahan yang akan ditulis dalam tesis adalah berkenaan dengan pemenuhan azas-azas perpajakan keadilan dan kepastian hukum dalam peraturan perpajakan yang berlaku terhadap pengenaan pajak atas penghasilan WP Badan BUT usaha jasa konstruksi.Tipe penelitian yang digunakan dalam tesis ini adalah deskriftif analitis, dan jenis penelitian yang digunakan dalam tesis ini adalah penelitian kualitatif. Penulis akan menguraikan mengenai pengertian-pengertian pajak penghasilan atas BUT usaha jasa konstruksi serta perlakuan pengenaan pajak penghasilan atas BUT usaha jasa konstruksi, dan akan diuraikan pendapat para ahli berkenaan dengan pengenaan pajak penghasilan atas BUT usaha jasa konstruksi. Sesudah mendeskripsikan berbagai hal yang relevan, selanjutnya penulis akan melakukan analisis atas data-data guna memecahkan pokok permasalahan yang diperoleh dalam penelitian. Pengumpulan data utama dilakukan melalui wawancara mendalam dengan pejabat Direktorat Jenderal Pajak yang merumuskan kebijakan perpajakan, Konsultan Pajak, dan WP Badan BUT usaha jasa konstruksi. Penulis juga menggunakan questionnaire sebagai pecengkap data utama. Ketentuan perpajakan yang mengatur tentang pengenaan pajak penghasilan atas penghasilan WP Badan BUT usaha jasa konstruksi yang berlaku mulai 01 Januari 1984 s.d. sekarang dapat dibagi dalam 3 periode; yaitu periode pertama mulai 01 Januari 1984 s.d. 31 Desember 1996 dikenakan ketentuan PPh Non-Final, periode kedua mulai 01 Januari 1997 s.d. 31 Desember 2000 dikenakan PPh Final, dan periode ketiga mulai 01 Januari 2001 s.d. sekarang dikenakan PPh Non-Final dengan tidak mengakui kompensasi kerugian terhadap penghasilan kena pajak 2001 dan seterusnya.Hasil penelitian menyimpulkan bahwa peraturan perpajakan yang berlaku dalam menghitung pajak atas penghasilan WP Badan BUT usaha jasa konstruksi dalam periode 01 Januari 1984 s.d. 31 Desember 1996 memenuhi azas keadilan dan kepastian hukum; periode 01 Januari 1997 s.d. 31 Desember 2000 memenuhi sebagian azas keadilan dan tidak memenuhi azas kepastian hukum; dan periode 01 Januari 2001 s.d. sekarang memenuhi sebagian azas keadilan dan tidak memenuhi azas kepastian hukum. Berdasarkan kesimpulan tersebut, penulis menyarankan sebagai berikut :1. mempertahankan definisi penghasilan yang terdapat dalam pasal 4 ayat (1) UU PPh Nomor 7 tahun 1983, Nomor 7 tahun 1991, Nomor 10 tahun 1994, dan Nomor 17 tahun 2000;2. membatalkan diberlakukannya ketentuan perpajakan PPh Final, yaitu Pasal 4 ayat (2) UU PPh Nomor 7 tahun 1983, Nomor 7 tahun 1991, Nomor 10 tahun 1994, dan Nomor 17 tahun 2000; Peraturan Pemerintah Nomor 73 tahun 1996 tanggal 20 Desember 1996 tentang Pajak Penghasilan atas Penghasilan dari Usaha Jasa Konstruksi dan Jasa Konsultan; dan peraturan pelaksanaannya Keputusan Menteri Keuangan Nomor : 7041KMKIKMK.0411996 tanggal 26 Desember 1996 tentang Pajak Penghasilan atas Penghasilan dari Usaha Jasa Konstruksi dan Jasa Konsultan, dan Surat Edaran Direktur Jenderal Pajak Nomor : SE-421PJ.0411996 tanggai 31 Desember 1996 tentang Pajak Penghasilan atas Penghasilan dari Usaha Jasa Konstruksi dan Jasa Konsultan; dan digantikan dengan ketentuan perpajakan PPh Final ;3. meninjau kembali (inencabut) pasal 5 Keputusan Menteri Keuangan Nomor :5591KMK.0412000 yang menyatakan kerugian fiskal tidak bolehdikompensasikan dengan penghasilan kena pajak mulai masa 01 Januari2001 dan seterusnya; dan4. Keputusan Direktur Jenderal Pajak Nomor : KEP-961PJ.12001 tanggal 07 Pebruari 2001 yang berlaku mulai 07 Pebruari 2001, dalam rangka memenuhi kepastian hukum, agar diberlakukan mulai 01 Januari 2001.

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Globalization knock over world, including Indonesia, causing cannot against barricade entry of the foreign construction company which is directly handle project of construction in Indonesia. Workmanship of project of construction handled directly by company of this foreign construction can generate Permanent Establishment. Tax on Permanent Establishment Construction Services Company's income is big enough and it still can be raised. The raises of acceptance of income tax on Permanent Establishment Construction Services Company?s income cover also regulation of taxation fulfilling taxation principality. According to Adam Smith of there are 4 taxation principality, that is equity, certainty, convenience of payment, and economy in collection. Fundamental Problems to be written in this thesis is the accomplishment of principality of taxation of equity and certainty of law in regulation of taxation for calculating income tax on Permanent Establishment Construction Services Company's income.

Type of research used in this thesis Is analytical descriptive, and type of research used in this thesis is qualitative research. Writer will elaborate to hit congeniality of income lax on Permanent Establishment Construction Services Company's income and also treatment of imposition of income tax Permanent Establishment Construction Services Company's income, and will be described the opinion of all expert with reference to imposition of income tax Permanent Establishment Construction Services Company's income. Hereafter describe of relevant matters, hereinafter the writer will do analysis data that utilized to solve fundamental of problems obtained in research. Primary data is collected through circumstantial interview with functionary on Tax General Directorate that foal mutating taxation policy, Tax Consultant, and Permanent Establishment Construction Services Company. Writer also use questionnaire as supplementary of primary data. Taxation rule arranging about imposition of income tax on Permanent Establishment Construction Services Company's income start 01 Januari 1984 s.d. now can divided into 3 period : the first period start 01 January 1984 s.d. 31 December 1996 imposed by Non-Final Income Tax, second period start 01 January 1997 s.d. 31 December 2000 is imposed by Final Income Tax, and third period start 01 January 2001 s.d. is now imposed by Non-Final Income Tax with exception cannot loss compensate the loss to taxable income at 2001 and so on.

Result of research conclude that taxation regulation for calculating income tax on Permanent Establishment Construction Services Company's income in period 01 January 1984 until 31 December 1996 is fulfilling equity and certainty principality; period 01 Januari 1997 until 31 December 2000 menu of some of justice principality and do not fulfill rule of certainty principality; and period 01 Januari 2001 until now menu of some of equity principality and do not fulfill certainty principality. Pursuant to the conclusion, writer suggests the following:

1. maintaining definition of Income which is there are in Article 4 (1) UU Income Tax Number 7 year 1983, Number 7 Year 1991, Number 10 year 1994, and Number 17 year 2000;

2. canceling the rule of taxation Final Income Tax, that is Governmental Regulation ()i number 73 year 1996 date of 20 December 1996 about Income Tax on Permanent Establishment Construction Services, and number : 7041KMKIKMK.0411996 date of 26 December 1996 about Income Tax on Permanent Establishment Construction Services Company's income, and Handbill of Tax General Director number : SE-421PJ.0411996 date 31 December 1995 about Income Tax on Permanent Establishment Construction Services Company's income; and replaced with ruie of taxation of Non Final Income Tax ;

3. revising ( abstracting ) aril clie 5 Finance Ministr ial Decree number : 559/KMK.04120G0 expressing fiscal loss may not compensated with taxable income in periode 01 Januari 2001 and so on ; and

4. Tax General Director Decision number : KEF-961PJ.12001 date 07 Pthruari 2001 going into effect to start 07 :'ebruari 2001, in order to fulfilling rule of law, is in order to gone into effect to by start 01 Januari 2001."

"By the presence of the globalization of world economics, it has increased economics integration and created global economic order eliminating economical relation barriers and created a dependence, so that a state unable to economically meet its own needs. Global economic relations, which initially merely consisted of good exchange, has been followed by the migration of human resources and capital transaction and service across state border. It grew to serve in the international economic battle, so it promoted the creation of multinational corporations carrying out their activities in various countries, especially to perform an international investment.

Viewed from perspective of foreign state as an investor, those investors will perform investment in several chosen shapes, which each owned different investment consequences. In general, those investment shapes, among them are:

1. Whether those investments are in the form of Permanent Establishment. If this model is selected, then those investors will expect its administration fluency/business development existed in its country.

2. Whether those investment are in the form of Subsidiary Company in Indonesia. If this model is selected, then those investors will expect dividend as a yield of those investments.

This thesis aimed at understanding what exactly are taxes aspects affecting the selection of venture form between Permanent Establishment or Subsidiary Company, and also observing the influence of tax treaty in order to the retrenchment of international tax burden.

Method used within this thesis was analytic descriptive one. Research was conducted through library research toward many literature books, home and international tax regulations, scientific works, journals, internet, and other written sources. In order to complete those library research, the author also has performed the calculation of income tax burden to the four treaty partner states.

Out of discussion result, it could be drawn a conclusion that, by understanding the international tax aspects, both upon taxes stipulation in source state and taxes stipulation in domicile state, and also the prevailing tax treaty between two countries, a tax burden having to be born by home enterprise so that it could be selected a representative corporation. The selection of corporation, whether it will in the form of subsidiary company or in the form of Permanent Establishment, did not enough by considering merely income tax burden, but also it had to be supported by concerning each profit of corporation in the relation to international tax planning."

"Salah satu bentuk globalisasi adalah globalisasi ekonomi yang menyebabkan arus perdagangan barang antar negara semakin sering terjadi. Sebagai negara yang kaya akan sumber daya alam dan memiliki perairan yang sangat luas, kegiatan pelayaran memegang peranan yang sangat penting dalam proses distribusi barang antar negara. Jalur laut adalah jalur utama dalam kegiatan eskpor impor. Di Indonesia sendiri lebih dari 90% muatan pada jalur internasional tersebut diangkut oleh perusahaan pelayaran asing. Penghasilan yang didapatkan perusahaan pelayaran asing dari Indonesia merupakan potensi Pajak Penghasilan yang sangat besar. Penelitian ini bertujuan uintuk menggambarkan kriteria pembentukan Bentuk Usaha Tetap perusahaan pelayaran asing. Tujuan kedua adalah menggambarkan mekanisme pemajakan untuk transaksi sewa kapal asing tersebut dan untuk menggambarkan penyebab timbulnya tax gap PPh 15 dari perusahaan pelayaran asing tersebut. Penelitian ini dilakukan dengan pendekatan kualitatif dan metode kuantitaif. Hasil penelitian menunjukkan bahwa kriteria utama timbulnya BUT adalah karena adanya agen tidak bebas. Sementara PPh yang umumnya dikenakan untuk transaksi sewa kapal ini adalah PPh Pasal 15, Pasal 23, dan Pasal 26. Masalah utama yang menyebabkan timbulnya tax gapdalah kurangnya pengawasan yang dilakukan oleh KPP Badora karena kesulitan mendapatkan data WP.

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Economic globalization resulted in the increasing of free trade across nation. The riches of natural resources and large sea territory give an advantage for Indonesia in terms of shipping industry. More than 90% of Indonesia's export import containers are dominated by foreign shipping enterprises. The income generated from such activity is a huge potential of income tax. The purpose of this research are, first to describe the criteria for a Permanent Establishment to be established in Indonesia. Second, this research describes the taxing mechanism of the income, and third to describe the causes of tax gap of Income Tax Article 15 from foreign shipping enterprises. The result shows that (1) the main criteria for a PE to be established in Indonesia is the existence of a dependent agent. (2) The income tax applied for a ship charter from foreign shipping enterprises are among income tax article 15, article 23, or article 26. (3)The major problem that caused the tax gap is the lack of control from KPP Badora due to difficulties in accessing tax payer data."

"Related to economic globalization era, many big scale companies make decision to hold their business in other countries. Indonesia as developing country also includes the nation actively conducts their efforts to attract investors. As the consequences of the business, many big scale companies develop their business in Indonesia. The form of business activities that many conducted by the big scale companies is branch (permanent establishment).The income tax on the permanent establishment ("PE") operation actually represent great potential tax object, but the enforcement on its tax imposition still has not optimal yet. Therefore, the loss of fiscal potential contained in each BUT activity should be anticipated by Directorate General of Taxation by formulating the efforts that may be conducted by the Directorate General of Taxation in supporting the optimization of the income tax revenue on this PE. Moreover, the hindrances facing the tax imposition on this PE revenue should be identified carefully in order to seek the proper handling efforts.The determination of the profit amount on the companies will be fit with the actual condition and is not conducted hypothetically if carried in resident country. However, in case the business is conducted in the source country, its consequences that the source country also requires the cost in order that the business may operate. Therefore, the source country also should be given the taxing right on the business income gained by PE in the source country. How far the taxing right of the source country on the income from its region is determined by some criterion. The main criteria of PE is a "fixed place of business", namely there is a permanent place to conduct the business activities in the source country.The purpose of this thesis is to describe the treatment of income tax imposition on PE in Indonesia, arising issues and efforts that may be conducted by the Directorate General of Taxation in order that the collection of income tax on PE is more optimum.The used research method in this thesis writing is descriptive analytical method. The research was conducted through interviews with some tax official and tax officers, tax consultants, taxpayers and the potential taxpayers. The document investigation was conducted based on the scientific works and the tax regulations either based on the law, its implementation terms, or terms contained in tax treaties.Based on the research conducted in the field it was known that Badora Tax. Office had no sufficient capabilities to be able to identify BUT especially for the activity type of service provider. The difficulty to detect PE existence of the activity type of service provider also can not separated by the existing weaknesses in Badora Tax Office it self.From analysis result was obtained conclusion that activity type of activity type of service provider actually represents the very potential tax object, but it was not explored optimally, as hindered by the low understanding especially concerning international tax (especially on PE) and the minimum English language ability in the tax officers, and the limited staff fully understanding the type of business of each PE taxpayer.On the above conclusion, that it is suggested to improve the English language capability and the understanding on the international tax knowledge, it is better to hold the special education periodically and in sustainable way."

"[ABSTRAKSkripsi ini membahas mengenai pinjaman luar negeri bank khususnya dalam pinjaman luar negeri secara jangka panjang serta dikaitkan dengan permasalahan-permasalahan yang kemungkinan dapat terjadi dalam prosesnya. Dalam tulisan ini juga akan dibahas studi kasus atas permohonan pinjaman luar negeri Bank X beserta penyelesaiannya. Hasil studi kasus Bank X menunjukkan bahwa perubahan mendasar yang berkaitan dengan terms and conditions tidak akan berdampak terhadap dijatuhkannya sanksi administrasi, selama Bank dapat memberikan penjelasan yang memadai atas perbedaan yang terjadi dalam terms and conditions melalui laporan yang memadai.ABSTRACTThis thesis discusses the offshore loan of banks, especially in long-term foreign loans in regards of problems that might occur in the process. This paper will also discuss case studies on the application of foreign loans of Bank X and its completion. The result of Bank X case study indicates that fundamental changes regarding the terms and conditions will not affect the imposition of administrative sanctions, as long as the Bank provides an adequate explanation for the differences that occur in the terms and conditions through adequate reports.;This thesis discusses the offshore loan of banks, especially in long-term foreign loans in regards of problems that might occur in the process. This paper will also discuss case studies on the application of foreign loans of Bank X and its completion. The result of Bank X case study indicates that fundamental changes regarding the terms and conditions will not affect the imposition of administrative sanctions, as long as the Bank provides an adequate explanation for the differences that occur in the terms and conditions through adequate reports., This thesis discusses the offshore loan of banks, especially in long-term foreign loans in regards of problems that might occur in the process. This paper will also discuss case studies on the application of foreign loans of Bank X and its completion. The result of Bank X case study indicates that fundamental changes regarding the terms and conditions will not affect the imposition of administrative sanctions, as long as the Bank provides an adequate explanation for the differences that occur in the terms and conditions through adequate reports.]"