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"Dalam tesis ini, penulis melakukan analisis penggunaan instrument keuangan dan transaksi hybrid sebagai bagian dari strategi pembiayaan lintas negara dan perlakuan perpajakan yang mempengaruhinya. Dengan semakin meningkatnya globalisasi arus modal perkembangan produk-produk keuangan dan pilihan lokasi sebagai sumber pembiayaan, perusahaan dapat melakukan serangkaian transaksi dan penerbitan instrument hybrid lintas negara yang menimbulkan perlakuan perpajakan yang berbeda antar negara tetkait karakter, saat dan sumber penghasilan yang pada akhimya memunculkan timbulnya pengenaan pajak berganda dan tidak adanya pemajakan di kedua negara. Kondisi tersebut juga memberikan kesempatan bagi Wajib Pajak untuk melakukan cross-border tax arbitrage sebagai bentuk perencanaan pajak intenasional untuk memanfaatkan perbedaan perlakuan perpajakan antara negara. Kami menyimpulkan bahwa dengan tidak adanya General Anti Avoidance Rules (GAAR) dan fukus puda Specific Anti Avoidance Rules (SAAR) di Indonesia, Wajib Pajak dapat menyusun struktur instrumen keuangan dan transaksi hybrid dengan pihak-pihak yang memiliki hubungan istimewa ataupun tidak untuk tujuan semata-mata meminimalkan pembayaran pajak di lndonesia. Thin capitalization rule dan Controlled Foreign Corporation Rule tidak akan mencapai tujuan yang diharapkan terlcait dengan fleksibilitas transaksi dan instrumen keuangan hybrid. Akhirnya, kami menyarankan kepada Pemerintah Indonesia untuk mernmusbn definisi hutang dan ekuitas untuk tujuan pajak dan menerapkan GAAR baik secam eksplisit dalam rumusan undang-undang perpajakan domestik maupun dikembangkan olen pengadilan pajak dengan pendekatan perposlve interpretation dan tidak hanya mendasarkan pada SAAR untuk mencegah abusive tax planning.

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In this study, we analyze the use of hybrid financial instrument and hybrid transaction as part of cross border financing strategy and the taxation treatment which influences on such instruments or transactions. With regard to the increasing globalization the capitaJ flow. the development or financing products and the choice of location as the financing center, companies can conduct series of transaction and issue financial instruments that pose different tax treatment among countries due to the type or character, time and source of income. The differences can create double taxation and double non taxation fur hybrid cross border financing and transaction. Such conditions also enable the tax payers to have opportunity in conducting cross-border tax arbitrage as international tax planning to take the advantage of differences in income tax rules between countries. We conclude that the absence of General Anti Avoidance Rules (GAAR) and focus on Specific Anti Avoidance Rules (SAAR) in Indonesia, taxpayers can structure their transactions whether with related parties or not solely to minimize tax liability through hybrid cross border financing. Thin capitalization rule and Controlled Foreign Corporation Rule may not achieve their intended objectives due to flexibility of hybrid financial instrument and hybrid transactions. To counter tax planning that leads to unacceptable loss of tax revenue or abusive tax planning through cross border hybrid financing, we propose to Government of Indonesia to develop the debt and equity provision and to implement GAAR whether in statutory rule under Income Tax Acts or Tax Court to implement Judicial Anti Avoidance Doctrine with purposive interpretation and not only rely on SAAR to prevent the abusive tax planning."

"Salah satu strategi manajemen perpajakan yang umumnya dilakukan antar intra grup perusahaan multinasional adalah transfer pricing, tetapi seringkali memiliki konotasi negatif karena erat kaitannya dengan penghindaran pajak. Perkembangan teknologi dan industri berbasis know-how juga mendorong peningkatan transaksi yang berupa intangible asset dan jasa. Kedua jenis transaksi tersebut seringkali menimbulkan sengketa antara Wajib Pajak dan Direktorat Jenderal Pajak sehingga dapat menimbulkan koreksi atas pelaporan pajak perusahaan dan mendorong Wajib Pajak untuk mengajukan keberatan dan kemudian permohonan banding ke Pengadilan Pajak. Penulisan karya ilmiah ini menganalisis kasus banding transfer pricing atas intangible property dan jasa intra grup untuk menemukan faktor penyebab sengketa dan kemudian mendeskripsikan kajian yang dilakukan Majelis Hakim dalam memutus sengketa. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif-deskriptif melalui analisis 7 (tujuh) kasus banding tahun 2005-2012. Setelah dilakukan analisis terhadap kasus-kasus tersebut, Penulis menemukan bahwa terdapat beberapa faktor penyebab sengketa, yaitu perbedaan data, perbedaan interpretasi data, dan perbedaan interpretasi hukum. Selain itu, ditemukan pula bahwa terdapat beberapa aspek yang menjadi pertimbangan Majelis Hakim dalam memutus sengketa, yaitu kelengkapan dan kualitas dokumen pendukung, keterangan dari tiap pihak, dan pengetahuan Hakim.

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One of the strategies commonly practiced by MNC groups internally is transfer pricing, which primary purpose is to enhance the efficiency of business process. However, this method often causes negative impression since it is closely related to tax avoidance issue. The rapid growth of technology and know-how based industry also boost transactions involving intangible assets and services. Disputes between Tax Payer and Directorate General of Tax (DGT) may arise when determining the nature of those transactions. Corrections made by DGT may lead to objection by Tax Payer and will be proceeded to Tax Court if remains unsatisfied with the result.

This study examines 7 (seven) appeals of transfer pricing case from 2005-2012 related to intangible property and intra-group service to find the factors causing the dispute and describe considerations taken by Judges to make the decision by using qualitative-descriptive approach.

The result shows that using different data and having different interpretation on data and law may have caused the disputes. Apart from that, there are several aspects that may affect Judges consideration, such as the completeness and quality of proof documents, arguments from each party, and Judges knowledge."

"The role of taxpayers permitted to maintain their book keeping in US $ currency to government's revenue are increasing therefore such discriminatory policy needs a serious study to ensure the fairness and certainty in implementation. Minister of Finance Decree Number 533 Year 2000 specifying five types of business which are allowed to maintain the book keeping in US $ without a criterion as standardized in financial accounting standard (FAS), as a result arising issue in the effort of taxing foreign exchange difference. Accounting standard sees the non functional currency as a foreign currency. All monetary items and all transactions are denominated in foreign currency generate the foreign exchange difference. Prevailing implementation rules designed to rule the Rupiah book keeping which will become inequitable judicially if applied to the US $ books taxpayer. This thesis is addressed to analyze the foreign exchange difference treatment to the company permitted to maintain their bookkeeping in US $, base on license's granting criteria, exchange rate and foreign exchange rate difference, foreign exchange treatment in prevailing regulations, exchange rates and financial report items translation, and the improvement proposal to make the foreign exchange taxing will be in line with the basic law principles.

US $ bookkeeping is designed to respond the globalization demand and to provide the conducive climate of investments. Accountancy is an element of tax administration in providing information about tax object. Accounting information is expressed in monetary unit is so-called as an accounting currency. Accounting currency is functional currency, currency considered as non-functional be foreign currency. Exchange rates fluctuation is generating foreign exchange difference. Restatement of foreign currencies balance and transactions denominated in foreign currency within two different points of time will generate foreign exchange losses/gains which ultimately affecting the tax liability. S-H-S income concept assumes the foreign exchange rate difference as a part of capital gains or capital losses, which should be taxed or deducted at the realization date.

Type of research for this thesis has the character of analytical-descriptive. Data collecting conducted with research of documents and research of field. Research of documents conducted with research of bibliography and research of field. Research of bibliography cover research of literatures, expert's opinions, relevant taxation rules and financial data of PT X. Field research conducted by holding an interview with interested parties to the foreign exchange difference taxation case which studied-in is PT X case as according to Code of Foreign Capital.

The principle of book keeping rule in the law of General Provision and Taxation Procedure (referred as "KUP Law") mention that unless otherwise stipulated by tax laws, the book keeping must be executed by means or systems normally uses in Indonesia, like on the basis of Financial Accountancy Standards (FAS). The KUP Law gives authority to Minister of Finance to define the taxpayer which may allow to maintain book keeping in US $ without accompanied by criterion, therefore MOF has his own discretion to issue further book keeping rules which might possibly oppose the basic principles of basic rules. Every transaction carries out in the non US S currency will yield the foreign exchange difference. A foreign exchange gain is subject to tax and a foreign exchange loss will be deductible from the gross income. Prevailing implementation rules related to the foreign exchange difference do not itemize particular financial report post able to be translated by historical exchange rate and balance, which translated with current exchange rate. The tax authority's treatment and tax court's decision on the PT X case was derived from Gunadi's opinion in his book that there is no foreign exchange loss from the tax payables or receivables accounts since the taxes receivables/ payables account should be translated by historical exchange rate. From accounting point of view, the Gunadi's method of translation is a temporal method with dual transactions perspective which nor FAS neither prevailing tax laws does not adopted. FAS adopts the monetary and non monetary translation method as an accepted standard to report all foreign currency transactions.

It is recommended that the licensed taxpayer to apply the US $ book keeping has to rely on certain criteria in line with the other article within the same provision. The implementation provisions of forcij exchange difference need to update by inserting the detail of foreign exchange loss derived from which items allow as deduction and the detail of foreign exchange gain derived from which items treats as the income tax object."

"Munculnya sektor informal dibidang ekonomi akibat pertumbuhan ekonomi yang cukup pesat dalam dua dekade pembangunan nasional, telah menimbulkan dampak positif dan negatif. Dampak positifnya, sektor ini dapat menyerap tenaga kerja yang cukup besar dan dapat memutar roda perekonomian secara mantap dan mandiri. Dampak negatifnya, konstribusi mereka yang minim terhadap penerimaan negara (pajak), terutama pajak pusat seperti pajak penghasilan (PPh) dan pajak pertambahan nilai (PPN).Penyebabnya adalah, selain faktor struktur sosial yang memang berbeda dengan sektor formal, undang-undang pajak yang ada terlalu terfokus kepada sektor formal yang besar-besar, dan sektor informal terlalu dilindungi dengan berbagai aturan yang membuat mereka lolos dari jejaring pajak dan semakin "hard to tax".Kebijakan penerapan norma penghitungan penghasilan neto untuk pengusaha kecil dan menengah yang tidak menyelenggarakan pembukuan lengkap, nampaknya. merupakan kebijakan sepihak yang tidak mendidik dan bertentangan dengan prinsip "Self Assesment". Juga merugikan pengusaha keeil dan menengah yang dipaksa tidak boleh mengakui kerugian dalam usahanya.Untuk mengatasinya, penulis mencoba memberikan solusi secara umum, dengan Cara memasukkan secara tegas sektor informal kedalam undang-undang Pajak kita, dan memproduksi undang-undang tentang Laporan Keuangan dan Wajib Audit yang berlaku umum dan tidak khusus semisal undang-undang tentang Perseroan Terbatas, dimana dari sini diharapkan sektor informal sebagai salah satu bentuk usaha mau melakukan pencatatan atau pembukuan atas segala transaksi usahanya. Ini dalam rangka mendidik mereka agar mau melakukan tertib administrasi, yang akan membuat diri mereka lebih memformilkan diri, sehingga berubah menjadi sektor formal yang berkembang dan maju, yang akhirnya bisa dipajaki.Penulis juga menyarankan agar pemerintah segera melakukan deregulasi atas undang-undang No. 34 tahun 1954 tentang pemakaian gelar Akuntan. lni penting sekali untuk memberdayakan peran akuntan publik nasional, dan mengantisipasi diberlakukannya undang-undang tentang Laporan Keuangan dan Wajib Audit, yang pada saatnya nanti sangat memerlukan banyak sekali tenaga akuntan. Deregulasi ini dirasakan amat mendesak, untuk mendobrak status quo, yang tanpa di sadari telah menjauhkan sektor informal dari jejaring pajak, sehingga semangat "gotong royong" memikul beban pajak yang menjiwai sistim perpajakan kita, menjadi omong kosong belaka, dan faktor Equity atau keadilan, sebagai salah satu prinsip perpajakan semakin jauh untuk digapai."

"ABSTRAKPersaingan yang tinggi dengan perusahaan dalam industri yang samamenyebabkan perusahaan harus mampu mencari peluang yang memungkinkanuntuk meminimalkan biaya dari penerapan strategi bisnis yang dijalankan.Restrukturisasi tidak lepas dari adanya perubahan strategi yang pada hakekatnyaingin memperbaiki performa organisasi, disamping adanya pengaruh strukturkeuangan yang membebankan perusahaan. Dalam kaitan ini, melalui kebijakanperpajakan, pemerintah telah memberikan kemudahan (fasilitas) perpajakan bagiWajib Pajak dalam melakukan kegiatan restrukturisasi.Pihak manajemen MMI mempunyai strategi berupa penggabungan usahaatau likuidasi usaha. Manajemen perusahaan berusaha untuk memilih strategiyang memberikan beban pajak yang paling efisien sebagai salah satu biaya yangdikeluarkan, dengan memanfaatkan fasilitas perpajakan tersebut.Metode penelitian yang dilakukan didasarkan pada metode deskriptifanalisis, dengan melalui studi pustaka dan analisis atas kebijakan perpajakan,disandingkan dengan data keuangan dari MMI.Berdasarkan analisis yang telah dilakukan dapat disimpulkan bahwaperusahaan bisa menggunakan Peraturan Menteri Keuangan Nomor43/PMK.03/2008 untuk penggabungan usaha menggunakan nilai buku sehinggaperusahaan dapat terhindar dari adanya pajak penghasilan capital gain atas hartaperusahaan yang dialihkan dalam kegiatan restrukturisasi. Selain itu terdapat jugaPeraturan Menteri Keuangan Nomor 91/PMK.03/2006 untuk mengurangi BeaPerolehan Hak Atas Tanah dan/atau Bangunan hingga mencapai 75%.

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ABSTRACTHigh competition with companies in the same industry led to the companyto be able to look for opportunities that allow minimizing the cost ofimplementation of a business strategy. Restructuring cannot be separated from achange in strategy that is intrinsically targeted to improve the performance of theorganization, in addition to the burden effect caused by the company's financialstructure. In this regard, through a tax policy, the government has provided a taxfacility for taxpayers in restructuring activities.MMI?s management has strategic options to apply merger or liquidationstrategy. The management is trying to choose the propriate strategy that gives themost efficient tax burden by utilizing the tax facility.The research method performed based on the descriptive method ofanalysis, the literature study and analysis of tax policy and coupled with financialdata from the MMI, GII, IR and SSK.Based on the analysis it can be concluded that the Minister of FinanceRegulation Number 43/PMK.03/2008 for business combinations is applicable byusing the book value so the company can be prevented from the income tax dueon capital gain on assets transferred. In addition, there is also the Minister ofFinance Regulation Number 91/PMK.03/2006 to reduce Levy on Acquisition ofLand and/or Buildings up to 75 %."