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"Peraturan mengenai penggunaan nilai buku kegiatan merger yang dikeluarkan pemerintah dalam KMK 422/KMK.04/1998 jo. SE-23/PJ.42/1999, selama ini masih memberikan celah bagi wajib pajak untuk melakukan penghindaran pajak. Pemerintah berupaya untuk meminimalisasi kegiatan penghindaran pajak tersebut dengan mengeluarkan Peraturan Menteri Keuangan nomor 43 tahun 2008 mengenai penggunaan nilai buku pada proses penggabungan usaha. Peraturan ini diyakini sebagai ketentuan anti penghindaran pajak dengan mengedepankan syarat tujuan usaha."

"Penelitian tentang analisis formulasi kebijakan atas penetapan Nilai Jual Objek Pajak Tidak Kena Pajak Bumi Bangunan dalam Peraturan Menteri Keuangan Nomor 67/PMK.03/2011 bertujuan untuk mengetahui perumusan kebijakan mulai dari tahap penyusunan, agenda, hingga tahap formulasi kebijakan. Kebijakan ini dibuat dalam rangka menyesuaikan NJOPTKP PBB dengan perkembangan ekonomi, moneter dan harga umum objek pajak. Penelitian ini juga ditujukan untuk mengetahui faktor yang menjadi dasar penetapan NJOPTKP PBB, dengan pendekatan penelitian kualitatif dan metode pengumpulan data kualitatif melalui wawancara mendalam. Peneliti menemukan nilai penghitungan wajar dan inflasi yang menjadi faktor utama dalam kenaikan NJOPTKP PBB. Dengan demikian diharapkan pemerintah menetapkan besarnya NJOPTKP PBB secara berkala dengan mempergunakan nilai penghitungan wajar.

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Researh on policy formulation analysis of property tax exemption (Peraturan Menteri Keuangan Nomor 67/PMK.03/2011) is to find out policy formulation, starting from preparation stage, agenda setting, up to policy formulation. The research was made to adjust property tax exemption with economic development, monetary, and value of tax object. This research also to find out the factors of property tax exemption establishment, using qualitative approach and qualitative data with indeep interview. Researcher find out fair value, and conclude that inflation is the main factor on determining property tax exemption. Therefore, the goverment be expected to determine property tax exemption periodically, using fair value."

"Economic globalization impacts to the increase of international transactions. Countries need each other to market their products and to supply their material resources for industries. Component automotive industry of Indonesia addicted to import their materials because they could?t get those specific kind of materials from domestic market. This condition has been affecting the competitiveness of their products in both domestic and international market because they have to pay customs rate 5-15%. Otherwise component that imported from other countries such as ASEAN countries has no customs (zero rate) because of harmonized system that is free trade agreement among Indonesia and them.Government took actions and used their function to protect components which is produced by domestic component automotive industry. They gave incentives for those industries by customs facilities to improve competitiveness of their products so can be compared with imported product. Custom exemption facility of import material used for production of component for vehicle gave by Regulation of Finance Minester Number 34/PMK.011/2007. Those facility wished to be longer, so it?s so interesting to analize the backgrounds, implementation, and evaluation. Rasearcher analized to gave description by qualitative methods.Before those regulation published there are some background conditions which make government gave the facilities. Those condition was such as addiction of imported materials, policy package for domestic automotive industry to maintain economic growth, and high demand of component automotive. Comparing the situations of domestic component automotive industry, government gave customs exemption facility of the specific materials nedded by component automotive industry.Then the implementation of that regulations mate some factors that could support or interrupt the goal. Evaluation of this facility can be analized by government?s revenue impacted positively from sector of other kind of taxes. Besides improvement of domestic sales and export comodity from company in component automotive industry reflect the good impacts of the facility. After there was the facility, comparisson was proved that component for vehicle of domestic industry has good competitiveness and can be compared from imported product."

"Pajak bersifat memaksa dan dapat dipaksakan. Disamping kewajiban, Wajib Pajak juga diberikan hak-hak. Wajib Pajak mempunyai hak yang mendasar yaitu mengajukan Keberatan, Banding dan Gugatan. Gugatan diatur dalam pasal 23 Undang-Undang tentang Ketentuan Umum dan Tata Cara Perpajakan. Untuk petunjuk pelaksanaan diatur dalam Pasal 37 Peraturan Pemerintah Nomor 74 tahun 2011. Hal-hal yang dapat diajukan sebagai Gugatan diatur pada pasal 23 Undang- Undang tentang Ketentuan Umum Perpajakan yang memberikan secara luas kepada Wajib Pajak mengenai hal-hal yang dapat diajukan Gugatan. Sementara dalam PP No. 74 tahun 2011 sebagai Petunjuk Pelaksanaan dari Undang-Undang KUP tersebut dalam Pasal 37 menyebutkan tentang Gugatan yang tidak dapat diajukan atau adanya pembatasan mengenai hal-hal yang bisa diajukan Gugatan. Dengan demikian Undang-Undang sendiri memberikan rumusan yang lebih luas mengenai apa saja yang diajukan sebagai gugatan, tetapi di Peraturan Pemerintah dibatasi hal-hal yang tidak bisa diajukan sebagai Gugatan.

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Taxation is coercive and can be enforced. Besides liability, the taxpayer is also granted rights. Taxpayers have a right fundamental objection is filed, Appeal and Lawsuit. The lawsuit provided for in article 23 of the Law on General Provisions and Tax Procedures. For guidelines set out in Article 37 of Government Regulation No. 74 of 2011. The things that can be submitted as stipulated in Article 23, Claims Act on General Rules of Taxation which gives broadly to taxpayers on matters that may be filed lawsuit. While the PP. 74 in 2011 as the directive implementation in Article 37 mentions the lawsuit can not be filed or the restriction of the things that can be filed lawsuit. Thus the Law itself provides a broadly defined as to what is proposed as a lawsuit, but in limited government regulation of things that can not be filed as a lawsuit. "

"Sebagai salah satu bagian dimia dan mempakan negara berkembang pembangiman saat ini sedang ditingkatkan. Melalui peningkatan sumber pendanaan yang diperlukan dalam membiayai seluruh pengeluaran pemerintah. Pemerintah memerlukan dana yang tidak sedikit oleh sebab itu diperlukan peian seluiuh masyarakat dalam iloit mendanai pembangunan tersebut. Tea haven bukan lagi hal yang bam dan akan terns ada oleh kaiena ada kebutuhan akan negara tersebut. Kompetisi dalam hal tarif pajak akan semakin ketat, karena pajak yang terlalu tinggi juga akan membuat para pengusaha akan berusaha untuk meminimalkan hutang pajaknya. Negara akan mengalami keragian kuangan yang semakin besar lagi karena adanya kemimgkinan pajak yang tidak dapat ditagih dan akhimya iklim investasi akan semakin tidak menarik lagi bagi investor

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As a part of the dynamic and formidable development of developing countries, development is currently being improved. By increasing the sources of funding needed to finance all government expenditures. The government requires a large amount of funds, therefore it is necessary for the entire community to participate in funding the development. Tea haven is no longer a new thing and will continue to exist because there is a need for this country. Competition in terms of tax rates will be even tighter, because taxes that are too high will also make entrepreneurs try to minimize their tax debts. The country will experience even greater financial losses due to the possibility of uncollectible taxes and ultimately the investment climate will become increasingly unattractive to investors."

"In order to increased voluntary disclosure from the tax payer, the Indonesian government trough Directorate General of Tax making a tax reforms and the policy that the government choose is by using tax amnesty policy. At the year 1984 the government has been issued a tax amnesty policy, but this policy failed in implementation and the government never evaluated the failure. At 2008 the government issuing the same tax amnesty policy and it called sunset policy.

This research will explain about government comparison when issuing tax amnesty policy at the year 1984 and the year 2008, what exactly becomes the major obstacle on the implementation of the tax amnesty policy at the year 1984, and what are the differences between tax amnesties that were used at 1984 with tax amnesty that used in 2008. The approach used in this research is qualitative approach. The goal is to find an understanding about tax amnesty policy that implemented in Indonesia since 1984 until 2008. The research type is descriptive because the researcher tries to give a detailed description about tax amnesty policy that implemented in Indonesia since 1984 until 2008. Data collected in this research is by trough in depth interview with Directorate General of Tax, academic, tax payer, and tax expert. Beside that the data was also collected trough study literature, books, magazine, journals, and the tax regulation which are related to tax amnesty at the year 1984 and 2008.

The result from this research found that the government rationale issuing tax amnesty policy at the year 1984 because of the change of tax system in Indonesia from official assessment system to self assessment system. The change of tax system needs honesty and voluntary disclosure from every tax payer. Based on that reason, the government issuing tax amnesty policy. At the year 2008 the government tries to collect taxation data from Indonesian citizen who already registered as tax payer and the citizen who are not registered as tax payer. In order to make the tax payer willing to declare the taxation data that they have, government issuing tax amnesty policy. The obstacle on the implementation of tax amnesty at the year 1984 are because the limitation of taxation data, information technology, tax authorities who are not ready with this policy, and public perception of unfairness in tax amnesty. The main differences between tax amnesty at the year 1984 and 2008 is what the government forgiven. At the year 1984 the government forgives all the tax liabilities including interest, penalties, and other prosecution, whereas tax amnesty at the year 2008 only forgive the interest."

"Skripsi ini membahas tentang pemenuhan kriteria asas-asas perpajakan dalam Peraturan Pemerintah Nomor 51 Tahun 2008. Tujuan dari penelitian ini adalah untuk mengetahui asas-asas perpajakan apa saja yang terpenuhi dalam Peraturan Pemerintah Nomor 51 Tahun 2008. Metode penelitian yang digunakan adalah penelitian kualitatif dengan design deskriptif. Pemberlakuan surut Peraturan Pemerintah Nomo 51 Tahun 2008 menimbulkan banyak kerugian bagi Wajib Pajak. Mereka diwajibkan untuk membayar pajak yang terutang bukan pada waktu memperoleh penghasilan (prinsip ability to pay tidak terpenuhi). Perubahan-perubahan peraturan perpajakan atas penghasilan dari usaha jasa konstruksi merepotkan Wajib Pajak karena membuat mereka harus berulang kali mengajukan permohonan pemindahbukuan pajak yang telah dibayar. Pengenaan PPh final bagi seluruh Wajib Pajak usaha konstruksi juga sangat tidak adil karena pengenaan pajak tidak lagi memperhatikan keadaan Wajib Pajak sedang untung atau rugi. Revenue adequacy principle terpenuhi dalam peraturan ini. Equity principle tidak terpenuhi. Certainty principle terpenuhi karena dengan Peraturan Pemerintah Nomor 51 Tahun 2008 pengenaan PPh final atas usaha jasa konstruksi menjadi pasti, tapi convinience sebagai salah satu unsur dari certainty tidak terpenuhi.

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This thesis discusses about the fulfillment of the criteria of the principles of taxation in Government Regulation No. 51 of 2008. The purpose of this study is to determine the principles of taxation what is fulfilled in Government Regulation No. 51 of 2008. The method used is descriptive qualitative research design. Enabling ebb Government Regulation No. 51 Year 2008 caused much loss to taxpayers. They are required to pay the tax due is not earning at the time (the principle of ability to pay is not met). Changes in tax regulations on business income taxpayers inconvenient construction because they must repeatedly make the transfer request is filed taxes already paid. Imposition of the final income tax for the entire construction business taxpayers also very unfair because the taxation is no longer concern the taxpayer is lucky or loss. Revenue-adequacy principle is fulfilled in this rule. Equity principle is not fulfilled. Certainty principle is fulfilled because the Government Regulation Number 51 Year 2008 final imposition of income tax on construction services business to be sure, but convenience as one element of certainty is not met."

"Penelitian ini mengangkat permasalahan yaitu alasan pemerintah menerapkan kebijakan bea keluar atas barang ekspor mineral, pencapaian tujuan kebijakan bea keluar atas barang ekspor mineral, dan alternatif kebijakan bagi kebijakan bea keluar atas barang ekspor mineral. Penelitian ini menggunakan pendekatan kualitatif dengan desain deskriptif. Hasil penelitian menunjukkan bahwa alasan pemerintah menerapkan kebijakan bea keluar atas barang ekspor mineral adalah untuk mendukung pelaksanaan peningkatan nilai tambah, yang merupakan amanat dari Undang-Undang No. 4 Tahun 2009. Secara umum tujuan kebijakan bea keluar sudah tercapai, yakni pengendalian penjualan bijih ke luar negeri, peningkatan nilai tambah, dan menjaga ketersediaan sumber daya mineral di dalam negeri. Namun tujuan pengendalian ekspor belum optimal tercapai, beberapa komoditi justru mengalami peningkatan volume ekspor. Alternatif kebijakan yang dapat diberikan adalah penerapan earmarked tax pada penerimaan bea keluar, penerapan diferensiasi tarif baik berdasarkan klasifikasi nilai tambah produk maupun berdasarkan tingkat pengolahannya, dan tarif progresif.

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This research raised issues regarding the reason government implemented export tax policy on mineral export goods, objective achievement of export tax policy on mineral export goods, and alternative policy for export tax policy on mineral export goods. This research uses qualitative approach with descriptive design. The result showed that the reason government implemented export tax policy on mineral export goods is to support value added enhancement practice, which is mandated of Law Number 4 Year 2012.

Generally, the objectives is achieved, that is mineral ore export control, value added enhancement, and protect availability of mineral resources in domestic. However export control objective is not optimally achived, some comodity on the contrary increased in export volume. Alternative policy given is application of earmarked tax on tax export revenue, application of rate differentiation either by value added product classification nor by its processing level, and progressive rate."

"Skripsi ini membahas implikasi pengenaan kebijakan diferensiasi tarif pajak penghasilan bagi karyawan yang tidak mempunyai NPWP. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil dari penelitian ini memperlihatkan pemerintah dalam mengeluarkan kebijakan diferensiasi tarif pajak penghasilan tidak didasari teori yang kuat. Hukum materiil dengan hukum formal bercampur karena unsur sanksi yang seharusnya terdapat dalam Undang-undang KUP, terdapat dalam tarif Undang-undang Pajak Penghasilan. Pemberlakuan diferensiasi tarif pajak penghasilan bertentangan dengan prinsip ability to pay. Bagi karyawan yang mempunyai penghasilan yang sama besarnya mendapat perlakuan yang berbeda. Hal ini menimbulkan ketidak adilan horizontal. Hendaknya dalam menaikkan penerimaan negara pemerintah hendaknya mengeluarkan kebijakan dengan tidak mengorbankan keadilan bagi masyarakat.

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The focus of this study is implication of outcome differential tariff income tax policy for employee who don't have Tax Payer Number. This research is qualitative research with descriptive design. The result of this research showed that the goverment policy on Differential tariff income tax didn't have strong theory based. Material law with formal law is mixed because there is penalty element that should have been included in general rule tax law in fact included in income tax law.

The aplication of differential tariff is against with the ability to pay principle. For employee who has same income get different treatment. This situation makes horizontal disequity. In raising country income government should made new policy which don't sacrifice people's equity."

"Skripsi ini membahas rumusan kebijakan fasilitas pajak penghasilan untuk penanaman modal di bidang-bidang usaha tertentu dan atau di daerah-daerah tertentu dengan studi pada Peraturan Pemerintah Nomor 62 Tahun 2008. Tujuan dari penelitian ini adalah mengetahui faktor-faktor yang dipertimbangkan dalam perumusan kebijakan fasilitas pajak penghasilan dan melihat kesesuaian faktorfaktor tersebut dengan kebijakan yang dihasilkan. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif.Hasil penelitian menyimpulkan bahwa terdapat kesesuaian antara faktor-faktor yang menjadi pertimbangan dalam perumusan kebijakan dengan kebijakan yang dihasilkan. Faktor-faktor yang menjadi pertimbangan tersebut yaitu pengembangan struktur industri, pengalihan teknologi, penciptaan lapangan pekerjaan, bidang usaha pionir, akses ke pasar internasional, pengembangan daerah tertentu, dan mendukung kebijakan pemerintah. Sedangkan faktor lain yang perlu dipertimbangkan dalam perumusan kebijakan ini adalah fenomena race to the bottom, pembebasan pajak, sinkronisasi peraturan, dan peranan pemerintah daerah dalam menarik investasi.

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This study focus in policy formula analysis of income tax incentives for investment in spesific industries and or spesific region, a study in ?Peraturan Pemerintah Nomor 62 Tahun 2008?. The purpose of this study is to study factors which needs to be considerated in income tax policy formulation and consistency between input factors with the policy itself. This research is a qualitative research with descriptive interpretive.This study conclude there is consistency between input factors with the policy itself. Input factors stated before consist of development in industrial structure, technology transfer, employment creation, pioneer industries, access to overseas market, development in spesific region, and support in government policies. Furthermore, other factors which need to be considered are a race to the bottom phenomena, tax exemption, law consistency, and the role of local government to attract investment."