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"This thesis is discussing about possibility of tax evasion in leasing transaction with option rights (finance lease). The study is using qualitative inquiry method with analytic descriptive type, which analyzed the described data collection from the inquiry, in order to obtain conclusions and provides necessary advises in relation to the results. Data collecting was performed through documentation research and field study.Basically, leasing transaction is leasing the use of an object that provides economical ability addition such revenues to performing parties. The lease party will gain revenue in a form of leasing payments, while to the lessee the leased object is used to add their production capacity, which lastly increasing their profit. Revenue accepted by these leasing parties is a tax object that adds the taxpayer's properties; therefore, the revenue obtained from such leasing is one of the country's revenue resources.For leasing activities, the government has issued a taxation regulation that facilitates companies who tend to invest, but not having capital in cash, they could purchase through a leasing, where the completion of its main price can be burdened.The main issue discussed in this study is: whether the taxation regulation of the leasing with options revenue is precise?Discussion in this thesis is to expose whether the effective taxation regulation to finance lease is precise and comply to its transaction substances thus far. In addition, also studying possibilities of tax evasion that able use by the concerned parties within a finance lease.The study results showed that the substance of a leasing with options is a finance transaction, and it is not a lease transaction for the properties ownership is eventually on the lessee, and the lesser functions only as an affording party for the purchase. Therefore, regulations that cope with its taxation shall be adjusted.The leasing with option performance is not comply to the deductible-taxable principles, because of installment paid by the lessee in every period, which comprises the main installment plus leasing reward, is a deductible expense of the lessee. In the other side, the lessee is only recognized revenue from its leasing reward, thus the tax-object to the lessee is the accumulation of entire accepted leasing rewards.In the leasing with option, the lessee taking the benefit of leasing deadline that has shorter period than the leased object's economical age, as noted on the Decree of Financial Minister of the Republic of Indonesia no. 1169/KMK.01/1991 regarding the Leasing. This is caused by a quite short term, lessee is able to have the property and its cost is mostly burdened as a revenue deductive, which surely profitable in a view of taxation. In the late of leasing term, lessee is only booked the cost of the leased object, worth to its residual value, which will deduct with its economical age. For this accelerated depreciation, there will be an opportunity to evade tax or lessen its tax burden.By concerning finance lease as a cost transaction, will making lessee not hanker to execute early termination for there is no more incentive or a tax evasive opportunity able to use through installment recognition as a deductible expense.To cope with the problem, suggested that the government to review the related regulations to taxation against finance lease, thus its taxing basis complies with its transaction substances. And also to suggest the government to procure anticipation means of tax evasion on finance lease by issuing a relevant regulation."

"This thesis covered the income tax treatment of leasing transaction in PT. Y. The topic was chosen after the writer have had seen so many regulation about leasing practical. It became a curiosity for the author, whether some regulation does not match to other, or the confusion that might happen among the users. Subject matter of these researches is what the tax clerk might do in a leasing transaction to meet the income tax system regulation. With a list, taxation duty that has been accomplished by PT Y, divergence that is occurred in the leasing, and the efforts in order to make the leasing transaction is more appropriate to the tax income regulation. The research method is a descriptive approach to the case study, which is a research about status of the subject matter that links with some specific phase.Leasing defined as a practical of cost activity that supply capital goods according to either option right or non-option right to some lessee to used for the installment. There are draft theories in this thesis. First, economy principle from a leasing transaction which contain leasing that define from various theories and the divergence in leasing with a transaction such as renting activity, hire purchase, installment sales and credit loan, the advantage and disadvantage of a leasing transaction activity. Second, taxes, which generally contain tax definition, basic law of tax in Indonesia, taxes from various opinions, tax function and tax principle. Third, the tax and account treatment of leasing transaction, tax and account treatment from a leasing transaction as well.Income tax system from a leasing transaction is contained with tax income policy, act of tax linking to a leasing transaction, which is the decree of the republic of Indonesia and Exposure Draft as well. The Author also adding the certainty rules that is interrelated with leasing industries in Indonesian which contains Presidential decree of the Republic of Indonesia about the financing institution, circular letter from the Ministry of Finance Affairs, Ministry of Industrial Affairs, and Ministry of commerce Affairs about the operation license of the leasing company, the regulation, and the implementation systems of financing institution.Author has had interviewing PT Y as a lesser, some lessee from PT Y and tax staff in Madya Tax Service Office Central of Jakarta and Central Tax Office of Directorate General of Taxation as research object to build the body of work in this thesis. From the interviewed, they had given the answers of the subject matters in this thesis for the author. The taxes staff had suggested the author to review some tax policy. Capital goods grouping that mentioned in the Decree of the Minister of Finance of the Republic of Indonesia which had been adapted to a valid income tax law. Whereas from the lesser and lessee, the author obtaining some complains due to the divergence which are occurred in the fields and the lack of comprehension of the taxation rules from the lessee: Therefore, the author has obtained more comprehension about the cases that related with a leasing transaction which occur in the fields it self.The interviewed with all those three parties has been analyzed by the author is connected to subject matter in these thesis. And it could be connected as well with income tax policy and the implementation regulation upon leasing transaction. The author found that implementation regulation of tax is still inappropriate yet one and another. The unstable and inappropriate law could merge some problem, which caused the lesser, and the country loosed.There are some conclusion from these research which is the lesser had claimed that the tax clerk ask for the fee, but that was before Madya Tax Service Office had been formed. Some more, there is lack of knowledge of the tax clerk according to leasing transaction's policy. According to the conclusion above, Tax Commission has changed all the Tax Service Office into Madya Tax Service Office, such as Tax Service Office Madya central of Jakarta. Training and education are suggested to tax clerk to enhance human resource among Directorate General of Taxation."

"Tesis ini mengkaji Analisis Kebijakan Pajak Penghasilan atas Leasing di Indonesia, yaitu suatu kajian atas peraturan-peraturan yang ruang lingkupnya berhubungan dengan kebijakan Pajak Penghasilan atas kegiatan leasing di Indonesia. Analisis mencakup Undang-undang Pajak Penghasilan, Peraturan Pemerintah, Keputusan Menteri Keuangan Republik Indonesia serta Surat Edaran Direktur Jenderal Pajak.Pokok permasalahan penelitian ini berkaitan dengan bagaimana sistem perpajakan yang berlaku di Indonesia sehubungan dengan leasing dan bagaimana akibatnya atas sistem tersebut terhadap perusahaan leasing, serta bagaimana seyogyanya leasing diatur lebih lanjut agar supaya fiskus tidak dirugikan dan wajib pajak tidak dibebani pajak yang lebih tinggi karena leasing.Metode penelitian dilakukan berdasarkan metode penelitian kualitatif dengan tipe penelitian deskritif analitis, yaitu menguraikan data yang diperoleh dari hasil penelitian kemudian mengadakan analisis untuk dapat ditarik kesimpulan dan memberikan sara-saran yang dianggap perlu.Kebijakan perpajakan yang terkandung di dalam pengaturan tentang leasing khususnya mengenai kriteria apukah suatu leasing dikategorikan sebagai finance lease ataukah operating lease tidak sejalan dengan tingkatan hierarki peraturan perpajakan, dalam hal ini Surat Edaran Direktur Jenderal Pajak tentang peraturan pelaksanaan leasing tidak konsisten terhadap Keputusan Menteri Keuangan Republik Indonesia yang mengatur pelaksanaan leasing. Demikian pula halnya dengan Surat Edaran Direktur Jenderal Pajak tentang leasing belum memuat aturan pajak penghasilan atas pengalihan hak atas tanah dan/atau bangunan, sebagaimana telah diatur dalam Peraturan Pemerintah.Dari hasil penelitian, penulis menyimpulkan bahwa pasal 4 Keputusan Menteri Keungan Republik Indonesia Nomor 1169/KMK.04/1991 tentang leasing untuk dihapuskan karena tidak efisien dan tidak efektif karena terdapat dua positip list tentang pembagian jenis leasing. Selain itu disimpulkan pula bahwa ketentuan syarat adanya hubungan antara lessor dan lessee dihapus karena bertentangan dengan kriteria dasar leasing dengan hak opsi apabila jangka waktu leasing lebih pendek daripada yang telah diperjanjikan. Penulis menyarankan agar pemerintah segera memperbaiki aturan pelaksanaan leasing dengan menyesuaikan terhadap Undang-undang perpajakan yang terbaru."

"Compared to the domestic shipping companies, the role of foreign shipping companies in Indonesia's economy is Very dominant. The large demand of export and import transportation could not be handled by domestic shipping companies due to many weakness, such as the inadequate of high-quality ships, lack of financial institution Support, and management skill in international competition. Until this day the potency of natlonal?s cargo for domstic or international still dominated by foreign shipping companies. According to the Indonesian National Shipowners Association (INSA), the effect of that unequal at least US$ 12 billion of yearly potential income goes to foreign shipping companies. Those amounts are the total of international shipping expenses shipping companies. Those amounts are the total of internalional shipping expenses (US$ 10.5 billions) and domestic shipping expenses (3 trillions Rupiah). The 95% from average 450 millions ton/year of total export cargo from Indonesia are carried by foreign ships, as for domestic ship is 5%. For domestic cargo, the national shipping companies only obtained 89.9 millions ton or 59.99% as for foreign shipping companies they obtained 59 millions ton or 40.01%. Related to that, the author is interested to analyzing the taxation upon foreign shipping companies income. The subjects in this research is the implemetation operation of the tax levied of income tax based on the taxation policy subject to Indonesian taxation related to the foreign shipping companies income. As for the subject of this thesis is how to create assurance regarding the implementation of the tax levied of income tax from the foreign shipping companies income in Indonesia, in order to prevent tax avoidance or if taxpayer perform a tax evasion, it could be known as violation to the act of Income tax. The data compilation used qualitative method with descriptive analysis approach, which is describbing and analyzing the completed data. The data that used in this research were obtained by library research and field research techniques.All addition to economic capability shall taxable, including the addition to economic capability, which received or obtained by the operations of foreign ships in Indonesia. In this sector of business, the income could be in the form of freight, terminal handling charge, document fee, fuel adjusment factor, income from charter transaction by means of fully manned basis or bareboat basis, income from transactions of bareboat hire purchase, income from ship leasing, income from used ship overtaking, prolit from exchange rate, and income from fish shipping operation. Need synergy from income tax elements, that is tax policy, tax law and tax administration in order to taxed the income from foreign ships operation. Those elements shall be based on good taxation goal and principle, which contain principle of equity and certainty. Certainties are very important to create justice for taxpayers and tax personnel, whether the certainties in Tax Subject, Tax Object, tax tariff or tax procedure.Indonesia has own domestic rules regarding the foreign ship operating, but the origin country of that foreign ship also had their own domestic rules, so the coflict of taxation jurisdiction could be occur. Therefore, double tax prevention agreement is needed between the two countries in order to prevent the occurrence of tax evasion. The prevention of that double tax is obtained by agreement regarding with: a) elimination of dual residence, b) jurisdiction of each countries as domicile country and as source country, c) the prevention method for double tax must be applied by domicile country and d) establish the Mutual Agreement Procedure (MAP).From the results of field study shows that are several kinds of income from foreign shipping Companies which has not been clearly arranged, so there is no law certainty which are terminal handling charge, document fee, fuel adjustment factor, bareboat basis charter fee, income from bareboat hire purchase, income from used boat overtaking, profit/loss from rate exchange, and income from operation of foreign fish ship.There are several operation modus of tax evasion which done by taxpayer caused by more than one agent authorization which is spreading in several city port in Indonesia, the situation when agent is been replaced and the previous agent felt no more responsibility, even in the tax levied by other party and taxpayer it self did not pay the withholding income tax.The ongoing analysis regarding the tradition of international taxation is the tradition of international taxation is the tradition is not placing the permanent establisment as tax requirement for the source country and Indonesia did not implemented those tradition. Analysis were also performed regarding the existence unclearly tax regulation for several kinds above mentioned income, the inappropriate name of article 15 Income tax, the income scope which has to be arranged in Indonesia's domestic regulation, the tax procedure and operation modus of tax evasion.The conclusion based on the analysis is the lax rights of source country upon the profit of ships operation on international traffic not based on the concept of permanent establishment, the name of article 15 income tax is inappropriate since it is not include in tax procedure criteria, the particular calculation norm for net income shall be clearly stating the income variables which is included in norm calculation and which is exclude in the tax treatment. Indonesia's domestic regulation have got to be changed to not placing the requirements of permanent establisment and in case of effective management existence in Indonesia, then the tax treatment is equal with domestic shipping companies taxpayer, the name article 15 Income Tax is changed to appropriate type of tax, regulation of income variable subjected to Income Tax which is final and not, single NPWP for one taxpayer, the use of term "tax levied" for fully manned basis charter and eliminated the uncertainty of regulation to create law certanty."

"ABSTRAKPenelitian ini membahas dampak penerapan PSAK 30 (Sewa) terkait konvergensi PSAK ke IFRS. Perubahan mendasar dari konvergensi tersebut adalah perubahan pendekatan dari rule based menjadi principle based. Penerapan standar tersebut memerlukan interpretasi dan judgment dari pengguna standar atas substansi transaksi sehingga dapat diperoleh justifikasi yang memadai. Dalam ketentuan perpajakan, terdapat pengaturan khusus atas transaksi leasing. Perbedaan pengaturan atas transaksi leasing menurut PSAK 30 dan ketentuan perpajakan akan meningkatkan biaya kepatuhan pajak, namun perbedaan tersebut masih dapat diatasi melalui rekonsiliasi fiskal. Apabila ketentuan perpajakan diselaraskan dengan standar akuntansi, perubahan pendekatan dari rule based menjadi principle based menimbulkan perubahan yang bersifat on balance sheet yang berdampak pada penurunan penerimaan pajak dari Pajak Penghasilan Pasal 23. Dengan demikian harmonisasi peraturan perpajakan dengan SAK tidak perlu dilakukan dengan pertimbangan utama prinsip kepastian dalam pemungutan pajak dan fungsi yang diemban pajak sebagai fungsi budgeter dan reguler.

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ABSTRACTThe focus of this study is impact of application of PSAK 30 on lease accordance to convergence PSAK to IFRS. The basic change for said convergence is approach change from rule based to principle based. All user should have interpretation and judgment for transaction subtance to gain reasonable justification. On tax side, there are any special rule on leasing transaction. The difference of leasing transaction treatment between PSAK rules and tax rules will increase tax compliance cost, but we still can cover by fiscal adjustment. If the tax regulations are aligned with accounting standard, change of the rule-based approach to principle-based approach cause changes that are on the balance sheet that will impact on the decrease of tax revenue from income tax Article 23. For the said reason, harmonization tax rules and SAK will not be done by consideration of certainty principle on tax and the tax function as the budgeter and reguler."

"Adalah akuntansi suatu hal yang lazim dalam dunia akan terjadinya perbedaan perhitungan praktek laba akuntansi yang di tentukan dengan Prinsip Akuntansi Indonesia atau generally accepted berdasarkan lebih kepada accounting principles yang makna ekonomisnya, dengan perhitungan laba menurut pajak yang lebih berdasarkan kepada makna hukumnya. Tetapi yang menjadi masalah adalah kalau perbedaan perhitungan laba menj adi demikian besarnya sehingga mempunyai pengaruh yang material terhadap laporan keuangan secara keseluruhan, yang pada akhirnya kedalam akan mempengaruhi kemampuan perusahaan membayar pajak tepat jumlah dan waktu, keluar akan berpengaruh terhadap para pengambil keputusan. Hal seperti ini tampak pada laporan keuangan perusahaan leasing di Indonesia. Untuk itu menarik sekali untuk mengetahui dan menelaah sampai sejauh mana hal itu mempengaruhi laporan keuangan lessor. Untuk membahas hal ini dilakukan studi kepustakaan dan analisa data kuantitatif untuk memudahkan perumusan masalah."