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"Starting on April 2007, The Directorate General of Taxes has imposed Income Tax Article 23 of advertisement installing services at printed media by withholding tax system. Since the 2006 tax revenue did not reach its target, this policy is established as one of way to fulfill tax revenue in 2007 and years after it. The industry itself is in the financial unstable condition. This research begins with the fact that income from advertisement installing service is categorized as business income, which net income is difficult to determine before end of tax year because there are no exact amount of both revenues and expenses yet. It causes the difficulty in determining the accurate tax rate of Article 23 that is collected by withholding tax system. The inaccurate tax rate of Article 23 itself may affect the company?s cash flow.

The research has two purposes: (1) to find out the policy?s backgrounds in imposing Income Tax Article 23 on advertisement installing services at printed media by withholding tax system; and (2) to explain the problems occur during the accomplishment of the impositions of Income Tax Article 23 on advertisement installing services at printed media. In order to accomplish the purposes mentioned above, this research done by qualitative approach using depth interview as qualitative data collection technique. This research can be also classified into descriptive, pure, and cross-sectional research.

The results show that the reasons in imposing Income Tax Article 23 on advertisement installing services at printed media are: (1) to input advertisement installing services at printed media to taxation system in order to save its tax potential; (2) to explore a potential tax revenue from advertisement installing services transactions at printed media; (3) to help increasing the government?s revenue during the year. This research also proves that this Article 23 imposition causes several problems: (1) lack of proper socialization from tax officer causing less awareness of tax withholder in withholding printed media?s taxes; (2) dispute between user and advertisement agents in determining the party that obliged to withhold the Article 23 taxes of printed media as a result of bias procedure; (3) decreased daily budget of printed media; (4) increased administrative burden for both user, printed media, and tax officer."

"EPC project meaning that a construction company will handle whole work, from designing activity, procurement and implementation construction. Base imposition withholding tax article 23 and Value Added Tax (VAT) on EPC project are from their service value. However, in fact EPC project have same treatment equal with construction services in general. This difference is happen because there are no specific regulation about the EPC project. The regulation that exist for now, just only controls about the taxation charge for the construction company in general.

The research is using quantitative approach in intention to have better understanding and interpretation about a social phenomenon through observation. This research is among descriptive research to describe research object based on the fact notice or as it is. Primary data gathering is acquired by doing in-depth interview to discover information from informant who is directly involve in EPC project especially with taxation division, the government who is making the policy, tax consultant, academician and association of constructions. Secondary data is acquired by literature study to optimize theoretical framework in deciding the purpose and goal of the research also the concepts and other theoretical material in conjunction with research problem. Data analyses are using qualitative data analysis based on field discovery, both primary and secondary data.

From the analysis that are conducted, it is found that the basic differences about the charge between withholding tax article 23 and basic charge of VAT on EPC project. The reason is there are differences of understanding the regulation that exist, this thing is practically cause some problems, whether it is between the EPC industrialist with the owner of the project, or between the EPC industrialist with the taxation checkers side. So, it is necessary for making the constitution regarding the tax object of EPC project . Next, specific taxation regulation about the EPC project needs to be created, to think of there are non similar understandings of the regulation that exist. With the existence of the specific special regulation about the EPC project, It is doubtfully will not cause the difference of understandings between the EPC industrialist and the owner of the project."

"Giving the authority of law income tax to thegovernment for decided kind of service as income tax object article23, evoke extend income tax object article23, that is not only as a passive income but also as a business income.There is two analytical questions in this research, the first is how to implications of extend income tax object article 23 for the government, with holder and income tax receiver. The second, what the suitable of taxobject that can change to be a saw with holding income tax article 23 base on with holding income tax conception and international best practice.This research used qualitative approach with a descriptive researc htype to describe an objective with facts that revealed. The collecting data technique itself is done by a literature study from various sources like an article, book, internet and in¬depth interview with some informants whoa rerelated with this research.The result of this research shown that development income tax object article 23 has an implication to the government such as increase tax acceptance, decrease cost collection, and have opportunity cost. For with holder have burden. Moreover, for implication to income tax receiver is the cash flow tax receiver can be decrease, time of money lose, and increase compliance cost. Base donw it hholding income tax conception and international best practice, the suitable object as income tax object article 23 is inpassive income.This research recommended, the administration tax system in thegovernment need tobe fix, giving reward to with holder, apply proper income tariff that cannot disturbed the cashflow, clarify the object of income taxarticle 23 with giving definition and sample from theobject, streamline income tax article 25."

"Alternative Policy in the Final Tax on Stock Sales Conducted Through Stock ExchangesBeginnings 1995, any gains received by any individual person or body corporate on stock sales which are conducted through stock exchanges have been subjected to a final tax of 0.1% of their gross value. The tax is withheld by the stock exchange, broker, or dealer concerned. In practice, this policy has caused problems due to the fact that the tax is conclusive in nature such that one cannot claim that the economic resources in the form of money or funds received from stock sales are revenue until any costs and/or expenses which may be incurred are taken into consideration. In addition, in a bearish market even taxpayers who have suffered capital losses must pay this tax. Such losses cannot be compensated for or refunded. However, in a bullish market the policy is found "favorable" as stock sellers are not subject to the maximum marginal tax rate of 30% but a final tax of a mere 0.1% of any capital gains they enjoy.

Discussion focuses on such things as the reasons for the introduction of the final tax, whether this tax meets the principles of justice, problems which arise from this tax and how to apply it to foreign taxpayers in connection with tax treaties.

In addition to the concept of income, particularly the accretion concept of income, four maxims, equality, certainty, convenience and economy, were employed to deal with such issues.

For this purpose, the author reviewed the final tax policy employing a descriptive and analytical method through both desk research and field research to gather the relevant data and information.

From the review, the author has found that the policy has caused injustice to taxpayers. Taking into consideration the ideals as set forth in the accretion concept of income or the S-N-S concept, an increase in economic capacity which forms an income serves as the net earnings which permit deduction from any costs which may be incurred and connected with the processes to gain, collect and maintain such an income. In addition, this increase must be capable of being measured and must not distinguish between the types of its source so that horizontal equity may be applied, equal treatment for the equals. In further addition, the policy employs a flat rate. As a result, small-scale taxpayers bear an equal rate to that born by large-scale taxpayers. Ideally, tax rates should reflect vertical equity In that the more income one enjoys the bigger tax burden he should bear, unequal treatment for the unequal.

Notwithstanding, tax authorities hold the sovereign tax power and have an interest in the supervision and securing tax receipt potential, in particular that from securities taxpayers. Notwithstanding its simplification effect on tax collection, the self-assessment system which has been introduced through the Income Tax Law has brought about technical problems in the reporting of capital gains on stock sales through annual returns.

In order to deal with the problems above, the author recommends revoking the charging of the final tax on stock sales and treating such sales as withholding tax objects instead. Hence, it is expected that tax authorities will not lose tax receipt potential at one time from stock transactions on stock exchanges and that taxpayers' concern with equity will be answered.

xii + 119 pages

Bibliography: 30 books, 11 official documents, several daily general newspapers (from the years 1970 up to and including 2001)"

"Skripsi ini membahas dasar pertimbangan perubahan kebijakan pemotongan PPh pasal 21 kepada tenaga ahli dan permasalahan yang timbul dari perubahan kebijakan terhadap pemotongan PPh pasal 21 atas honorarium dokter sebagai tenaga ahli pada tahun 2009. Penelitian ini mengunakan pendekatan kualitatif dan teknik analisis data kualitatif dengan desain deskriptif. Peneliti menyimpulkan bahwa dasar pertimbangan pemerintah mengubah kebijakan pemotongan PPh pasal 21 kepada tenaga ahli untuk mengakomodir pasal 20 Undang-Undang Pajak Penghasilan agar tidak lagi terjadi Lebih Bayar atau Kurang Bayar yang besar ketika perhitungan pajak diakhir tahun. Adapun permasalahan-permasalan yang timbul pada tahun 2009 terdapat pada dua sisi. Pertama, sisi rumah sakit selaku pemotong pajak yaitu ketidakpastian ketentuan perhitungan pemotongan PPh pasal 21 kepada tenaga ahli dan kompleksitas administrasi. Kedua, sisi Dokter sebagai Wajib Pajak yaitu masih terjadinya Lebih Bayar ketika perhitungan pajak diakhir tahun sehingga berimplikasi timbulnya kekhawatiran akan dilakukannya pemeriksaan pajak.

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This thesis is delivered to criticize the main consideration of Income Tax article 21 policy change toward the personal professional income and its unexpected problem of the above change toward the doctors as professional worker within fiscal year 2009. This research used qualitative approach and qualitative methods in data analysis techniques which also used descriptive design.

In the end, the researcher conclude that the main consideration to change the policy of Income tax article 21 was to accommodate the implementation of article 20 in order to avoid overpayment and less payment when computing tax burden in the end of fiscal year.

The problems are occurred from both hospital point of view and tax payer point of view. As a tax withholder, the hospital has two problems, the uncertainty over the law of Income Tax article 21 policy change toward the personal professional income and administration complexity. As a tax payer, the doctors still have the overpayment in the end of fiscal year until have the impact appear worried will to do tax audit."

"Direktorat Jenderal Pajak menggunakan withholding system sebagai salah satu cara yang efektif untuk memungut pajak, sebab system ini memastikan realisasi penerimaan pajak lebih. Withholding system juga dapat meminimalisir kebocoran pajak yang dilakukan melalui praktek tax avoidance dan tax evasion. Tetapi sistem ini memberikan beban yang cukup berat bagi Wajib Pajak yang dipotong dan pihak pemotong pajak karena mengganggu likuiditasnya dan menimbulkan beban administrasi. Langkah Direktorat Jenderal Pajak mengeluarkan Peraturan Direktorat Jenderal Pajak Nomor : PER-70/PJ./2007 Tanggal 9 April 2007 Tentang Jenis Jasa Lain Dan Perkiraan Penghasilan Neto Sebagaimana Dimaksud Dalam Pasal 23 Ayat (1) Huruf C Undang-Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan Sebagaimana Telah Beberapa Kali Diubah Terakhir Dengan Undang-Undang Nomor 17 Tahun 2000, yang merupakan perubahan dari PER-178/PJ/2007 dan KEP-170/PJ./2002 yang menurunkan beberapa tarif efektif pemotongan PPh Pasal 23 yang merupakan salah satu jenis withholding tax merupakan jawaban Direktorat Jenderal Pajak atas berbagai kritik yang diterima berkaitan dengan tingginya tarif dan jenis penghasilan yang dikenakan pemotongan pajak. Pokok permasalahan dalam penelitian ini pertama, bagaimana implementasi penurunan pemotongan tarif PPh Pasal 23 khususnya atas jasa teknik, jasa manajemen dan jasa konsultasi terhadap kinerja keuangan Wajib Pajak yang mempunyai usaha dibidang tersebut di KPP PMA Lima? Kedua, faktor-faktor apa yang menentukan keberhasilan/kegagalan penerapan kebijakan pemerintah menurunkan tarif PPh Pasal 23 khususnya atas jasa teknik, jasa manajemen dan jasa konsultasi Ketiga, Apakah besaran penurunan tarif PPh Pasal 23 atas jasa teknik, jasa manajemen dan jasa konsultasi sudah tepat untuk memacu perkembangan usaha Wajib Pajak Kerangka teori yang digunakan dalam penelitian ini adalah bahwa withholding system adalah suatu sistem pemungutan pajak yang memberi wewenang kepada pihak ketiga untuk memotong/memungut besarnya pajak yang terutang, pihak ketiga yang telah ditentukan tersebut selanjutnya menyetorkan dan melaporkannya kepada fiskus. Sistem withholding tax ini dirancang untuk menghasilkan penerimaan pajak dengan jumlah yang besar secara lebih efisien dan tidak memerlukan biaya yang besar, sangat efektif untuk memungut pajak penghasilan. Kelemahan dari pemotongan pajak ini dapat menimbulkan kesulitan yang cukup besar pada Wajib Pajak tertentu sebagai akibat dari kelebihan potong serta munculnya biaya administrasi untuk memotong pajak bagi pihak yang membayarkan penghasilan. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif. Analisa penelitian didasarkan pada data kinerja keuangan dan laporan SPT Tahunan PPh Badan Wajib Pajak sampel serta hasil wawancara mendalam dengan Kepala Kantor Pelayanan Pajak PMA Lima, konsultan pajak dan pakar masalah withholding tax serta Account Representative yang mengawasi kewajiban perpajakan Wajib Pajak.Hasil penelitian terhadap data kinerja keuangan Wajib Pajak sampel menunjukkan bahwa semua Wajib Pajak sampel mengalami peningkatan kinerja keuangan setelah diterapkannya kebijakan penurunan tarif pemotongan PPh Pasal 23. Kenaikan kinerja keuangan Wajib Pajak karena peningkatan omzet penjualan dan efisiensi biaya operasional sehingga Wajib Pajak memperoleh laba yang jauh lebih baik dibanding tahun sebelumnya. Analisia terhadap hasil wawancara mendalam memberi gambaran bahwa faktor-faktor utama yang menentukan kenaikan omzet penjualan Wajib Pajak adalah adanya ekspansi usaha, dan meningkatnya order dan perolehan order baru. Penurunan tarif PPh Pasal 23 hanya faktor pendukung yang kontribusinya tidak signifikan. Wajib Pajak menyambut biasa saja penurunan tarif PPh Pasal 23 ini dan lebih mempertanyakan tentang kepastian hukum mengenai jenis penghasilan yang dikenakan pemotongan pajak. Dapat diberikan beberapa saran, pertama, sebelum menentukan tarif pemotongan pemerintah seharusnya Direktorat Jenderal Pajak mengadakan kajian terlebih dahulu untuk mengetahui berapa laba rata-rata per industri supaya didapatkan tarif yang tepat yang tidak memberatkan Wajib Pajak dan tidak menyebabkan kelebihan potong dengan melibatkan semua pihak terkait. Kedua, perlu dilakukan penelitian secara kuantitatif dengan jumlah populasi dan sampel yang lebih besar untuk mengetahui pengaruh penurunan tarif pemotongan PPh Pasal 23 terhadap kinerja keuangan Wajib Pajak agar bisa diambil kesimpulan secara umum. Ketiga, perlu dilakukan penelitian lebih mendalam untuk mengetahui faktor-faktor yang menyebabkan turunnya prosentase biaya operasional Wajib Pajak. Keempat, perlu dilakukan penelitian lebih lanjut bagaimana hubungan antara faktor kepercayaan Wajib Pajak kepada Account Representative dengan meningkatnya kepatuhan Wajib Pajak dalam menyajikan laporan keuangannya.

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The Directorate General of Taxes (DGT) using withholding system as one of the effective ways to collect taxes because this system makes tax collected earlier. Although in the other side, this system gives taxpayer and withholder load administratively. Inappropriate tax rate can disturb taxpayer liquidity and company operational. Based on these condition, DGT released the regulation number : PER-70/PJ./2007 about other services and net income estimation that decreased some effective rate of withholding income tax article 23 (PPh Pasal 23). The research aim to analyze, first, how does the decreasing in income tax article 23 for technical, management and consultant services implementation and the effect to tax payer financial performance in Foreign Investment Five Tax Office (KPP PMA Lima). Second, what does the success factor that determine policy implementation. Third, how the effectiveness of decreasing rate can stimulate tax payer business growth? The theory which support research is withholding at source is method of collecting income tax whereby the party paying income to a taxpayer (e.g., an employer) is required to deduct the tax due from the taxpayer's paycheck. Countries that levy relatively successful income taxes collect most of the tax through withholding or 'third party' techniques that in effect charge a third party with the tasks of deducting the tax form some payment being made to the taxpayer and then remitting the proceeds to the government. Unfortunately this system can make difficulties to the taxpayer as effect of over withheld and arising administrative cost to withheld tax for the party that making payment. To answer the research aim, the researcher used the qualitative method. Research was analysis base on taxpayer financial performance data and corporate income tax return that reported to KPP PMA Lima. These data will be cross check with the result of interviews with head office of KPP PMA Lima, tax consultant and account representative who control taxpayer's obligations.The result of these research shows that taxpayer samples financial performance increase after decreasing in income tax article 23 implementation. But in fact, this condition more caused by increased in sales and operational cost efficiency, so that taxpayer made higher profit. From analyzing in depth interview describes that taxpayer sales increased determined factor was business expand, contract extension and obtain new contract. So, decreasing in income tax article 23 implementation was just supporting factor that didn't significance to taxpayer business growth. Although it didn't significance, but, too high rate and followed by inefficiency and didn't comply taxpayer can made over withheld that caused compliance cost by tax audit refund. The other significance factor that increased taxpayer financial performance was complying in financial report. In the other side, researcher found that taxpayer concern to law certainty about object of income withheld more than rate. Therefore researcher suggested, first, DGT should make research to know average profit per industry so can find appropriate rate that make taxpayer burden and over withheld. Second, quantitative research with bigger population and sample to take general conclusion is needed to know the impact of decreasing in tax rate to taxpayer financial performance. Third, the deepen research is needed to know the factors that caused decreasing in percentage of operational cost. Forth, further research is needed to know relationship between trust factor among fiscus and taxpayer with taxpayer complying in financial report."

"Penelitian ini membahas mengenai perlakuan pemotongan PPh Pasal 23 atas rangkaian transaksi yang dilakukan oleh freoght forwarding. Di dalam PER-178/PJ/2006, disebutkan bahwa jasa freight forwarding merupakan objek pemotongan PPh pasal 23, sedangkan menurut peraturan terbaru yaitu PER-70/PJ/2007, jasa freight forwarding tidak tedapat di dalam positive list objek PPh pasal 23, maka dari itu jasa freight forwarding bukan merupakan objek pemotongan PPh pasal 23.Metode penelitian yang digunakan dalam penelitian ini adalah dengan pendekatan kuantitatif deskriptif. Jasa freight forwarding itu sendiri adalah rangkaian kegiatan mulai dari pengiriman barang sampai diterimanya barang tersebut, dan didalamnya terdapat beberapa jenis jasa. Termasuk di dalam rangkaian jasa freight forwarding tersebut, ada beberapa jasa yang merupakan positive list objek PPh pasal 23 mengacu pada PER-70/PJ/2007 yaitu seperti : jasa penyimpanan, jasa perantara, jasa pengepakan, jasa pembasmian hama yang banyak dilakukan oleh freight forwarding. Hal ini menimbulkan multitafsir bagi pelaksana maupun pengguna jasa freight forwarding atas beberapa rangkaian jasa freight forwarding karena adanya dispute diantara kedua peraturan tersebut.Dari hasil penelitian peneliti, diketahui bahwa perlakuan pemotongan Pajak Penghasilan Pasal 23 khususnya atas bidang usaha yang bergerak di sektor jasa freight forwarding menunjukkan bahwa ketentuan peraturan perundangundangan perpajakan yang selama ini berlaku tidak selaras dengan asas-asas pemungutan pajak, khususnya asas kepastian hukum.

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This research is tells about withhol treatment on Income Tax Article Art. 23 for transaction by the freight forwarding. In PER-178/PJ/2006, mentioned that freight forwarding sector is one of object from tax income article 23, but according to the newest regulation PER-70/PJ/2007, freight forwarding is not one of the positive list of the object tax income article 23.

In this research, author use the quantitative descriptive approach. The definition of freight forwarding services is a chain of activities and services starting from delivering goods until it reaches its destination. In freight forwarding services series also include several services that has become the positive list object from tax income article 23 according to PER-70/PJ/2007 such as storage, agent services, packaging and pest termination. The definition from two regulations mentioned above, cause so many interpretaion on the field on several services of freight forwarding, either by the executor or by the service-user of freight forwarding, they do not certain which regulation they should use.

From the research that author/writer do, discovered that witholding tax income article 23 shows that tax regulations that are valid nowadays are not liable enough with the certainty of law."

"Penerapan pelaporan pajak PPh Pasal 21 mengalami perubahan dalam sistem ESPT. Perguruan Tinggi Negeri X sebagai Wajib Pajak harus beradaptasi dengan perubahan ini. Dengan perubahan aplikasi ESPT PPh Pasal 21 ini maka penerapan pelaksaanaan perpajakan Perguruan Tinggi Negeri X akan diteliti melalui azas-azas pemungutan pajak dan masalah apa saja yang timbul. Penelitian ini bertujuan untuk menguraikan bagaimana penerapan ESPT PPh Pasal 21 saat menggunakan peraturan lama dan baru terkait dengan azas-azas pemungutan pajak dan permasalahan yang timbul atas perubahan peraturan tersebut. Metode penelitian yang digunakan adalah kualitatif dengan analisis data kualitatif. Data kualitatif yang diperoleh melalui studi literatur dan wawancara mendalam. Hasil penelitian ini adalah Perguruan Tinggi Negeri X sudah menerapkan azas equality, certainty, dan convenience tetapi tidak memenuhi azas efficiency. Permasalahan yang timbul dari perubahan aplikasi ESPT PPh Pasal 21 antara lain adalah kurangnya data, kurangnya sumber daya manusia, kurangnya pengetahuan atas penggunaan aplikasi, dan kurangnya sosialisasi antar pegawai.

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Income tax filing application of Article 21 amended in ESPT system. Universities X as a taxpayer must adapt to these changes. By the change in income tax ESPT application is the application of Article 21 of implementation of taxation Universities X will be examined through the principles of taxation and any problems that arise.

This study aims to describe how the application of Article 21 of the Income Tax ESPT when using old and new regulations related to the principles of taxation and the problems arising from changes in the regulation. The method used is qualitative analysis of qualitative data. The qualitative data obtained through the study of literature and in-depth interviews.

The results of this study are Universities X already apply the principle of equality, certainty, and convenience, but does not fulfill the principle of efficiency. The problems that arise from changes in income tax ESPT application of Article 21, among others, is the lack of data, lack of human resources, lack of knowledge on the use of the application, and lack of socialization among employees."

"ABSTRAKPenelitian ini bertujuan untuk menganalisis apakah kebijakan PPh Final yang akan diberlakukan kepada sektor UMKM akan mengalami benturan dengan Skema Norma Penghitungan Penghasilan Netto bagi Wajib Pajak Orang Pribadi (Skema I) dan Skema Fasilitas Pengurangan Tarif PPh Badan sebesar 50% bagi Wajib Pajak Badan (Skema II), menganalisis kelemahan dari kedua skema yang telah ada, skema PPh Final yang akan diberlakukan dan kendala yang akan dihadapi bila Skema PPh Final ini diberlakukan. Metode penelitian yang digunakan dalam penelitian ini adalah kualitatif. Teori yang digunakan dalam penelitian ini adalah Sistem Perpajakan, Insentif Pajak, Cash Economy, Hard-to-Tax, Presumptive Income Tax dan Konsep UMKM.Kendala yang dihadapi DJP dalam pelaksanaan Skema I dan Skema II adalah: (a) sulit menjaring pelaku UMKM, (b) tidak melaksanakan kewajiban pajak, (c) Administrasi Perpajakan yang memberatkan, (d) kecilnya rasio Petugas Pajak dengan WP terdaftar. Skema penerapan PPh Final kepada sektor UMKM adalah WPOP dan Badan yang melakukan kegiatan usaha yang memiliki peredaran bruto dalam setahun kurang dari Rp. 4.800.000.000, kecuali Pedagang Asongan dan Kaki Lima, merupakan Subjek PPh Final dengan tarif sebesar 1% dari peredaran bruto selama sebulan. Skema Pengenaan PPh Final akan mengalami benturan dengan pelaksanaan Skema Skema I dan Skema II, karena skema PPh Final tersebut ditujukan kepada Wajib Pajak Orang Pribadi dan Badan yang ketentuan kewajiban perpajakannya telah diatur oleh kedua skema tersebut selain itu dasar hukum yang digunakan dalam PPh Final tersebut tidak tepat. Kendala yang akan dihadapi DJP atas penerapan Skema PPh Final adalah (a) Potensi kehilangan penerimaan pajak, (b) Menimbulkan kebingungan bagi WP yang masuk dalam kategori Subjek PPh Final, (c) ketersediaan petugas pajak dilapangan untuk mensosialisasikan kebijakan ini.Upaya untuk mengatasi kendala tersebut adalah Memanfaatkan TI sebagai media sosialisasi, pendampingan, penyederhanaan sistem administrasi perpajakan, menambah jumlah pegawai pajak sebagai. Perlu kejelasan apakah kebijakan PPh Final ini merupakan suatu pilihan selain Skema I dan Skema II, Mempersiapkan mekanisme kontrol sistem administrasi perpajakan. Mempersiapkan payung hukum yang kuat mengenai kedudukan kebijakan PPh Final. Menggiatkan Program Ekstensifikasi Wajib Pajak, Sosialisasi dan Menambah jumlah pegawai pajak sebagai solusi untuk mengantisipasi kendala yang akan dihadapi oleh DJP.

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ABSTRACTThis study aims to analyze whether the final income tax policy that will be applied to the MSMEs sector will experience a collision with Scheme Deemed Net Income for the individual taxpayer (Scheme I) and Scheme Facilities Corporate Income Tax Rate Reduction by 50% for Corporate Taxpayers (Scheme II), analyze the drawbacks of two existing schemes, the final income tax scheme would apply and obstacles that will be encountered if the final income tax scheme is implemented. The method used in this study is qualitative. The theory used in this study is the Tax System, Tax Incentives, Cash Economy, Hard-to-Tax, Presumptive Income Tax and Concept MSMEs.Obstacles encountered in the implementation of the DGT Scheme I and Scheme II are: (a) it is difficult to capture the perpetrators of MSMEs, (b) no tax obligations, (c) Taxation burdensome, (d) the small ratio of the Tax Officer with the registered taxpayer. Final Income Tax Scheme application to MSME sector is Individual Taxpayers and Corporate Taxpayers conducting business with gross turnover in a year is less than Rp. 4.8 billion, except Asongan and Merchants Street, is subject to final income tax rate of 1% of gross turnover during the month. Final Income Tax Imposition scheme would clash with the implementation of the Scheme Scheme I and Scheme II, because the Final Income Tax schemes aimed at the individual taxpayer and the tax obligation provisions governing body set up by the two schemes. Besides the legal basis used in the final income tax is not appropriate. Constraints that will be faced by the DGT's final income tax scheme is the application of (a) the potential loss of tax revenue, (b) Causing confusion for Taxpayers that fall into the category final income, (c) the availability of tax officers in the field to disseminate this policy.Efforts to overcome these obstacles are Leveraging IT as a medium of dissemination, facilitation, simplification of the tax administration system, increasing the number of tax officers. Need clarity whether this final income tax policy is an option in addition to Scheme I and Scheme II, Preparing tax administration system control mechanism. Preparing a strong legal framework regarding the position of final income tax policy. Taxpayer extensification program intensified, Socialization and Increase the number of tax officers as a solution to anticipate obstacles to be faced by the DGT."

"Biaya-biaya yang dikeluarkan oleh PT. Arnott's Indonesia (PT. AI) pada umumnya merupakan objek PPh pasal 23 antara lain biaya iklan, biaya promosi, biaya perawatan gedung, biaya kebersihan, biaya outsourcing, professional fee, biaya sewa mesin fotokopi, biaya sewa pallet, biaya sewa kendaraan dan biaya catering. Sedangkan biaya yang merupakan objek PPh pasal 4 ayat (2) adalah sewa bangunan dan sewa space. PT. Arnott's Indonesia berkewajiban untuk memotong pajak kepada Vendor atas penghasilannya dan menyetorkannya kepada Pemerintah. Atas kewajiban tersebut, PT. AI perlu melakukan ekualisasi atas PPh Pasal 23 dan PPh Pasal 4 (2) untuk dapat memastikan bahwa semua biaya yang merupakan objek PPh Pasal 23 dan PPh pasal 4 (2) telah dipotong dan disetorkan kepada negara. Hasil analisis menunjukkan bahwa ada beberapa transaksi biaya PT. AI yang tidak teralokasi dengan benar, sehingga mengakibatkan proses ekualisasi menjadi lebih sulit untuk dilakukan.

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Expenses incurred by PT. Arnott's Indonesia (PT AI) in general are objects of Income Tax Article 23, including, advertising expenses, promotion expenses, building maintenance expenses, cleaning expenses, outsourcing expenses, professional fees, copy machines rental expenses, rent pallet, vehicle rental fees and catering expenses. While objects of Income Tax Article 4 Paragraph (2), including, building rent and space rent. PT. Arnott's Indonesia is obliged to cut income tax to the vendor and deposit it to the government. For this obligation, PT. AI needs to make equalization on Income Tax Article 23 and Article 4 Paragraph (2) in order to ensure all expenses that are object of Income Tax Article 23 and Article 4 Paragraph (2) has been deducted and remitted to the Government. The analysis showed that there are some PT. AI?s transactions that are not allocated properly and makes this equalization process becomes more difficult to do."