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"Perjanjian antara Pemerintah Republik Indonesia dengan perusahaan berbadan hukum Indonesia dalam rangka Penanaman Modal Asing untuk melaksanakan usaha pertambangan bahan galian, tidak termasuk minyak bumi, gas alam, panas bumi, radio aktif dan batubara, dilakukan dalam bentuk Kontrak Karya. Kontrak Karya pertambangan Umum bersifat "Lex Specialis" artinya segala ketentuan-ketentuan yang telah tercantum dalam kontrak karya tidak akan ikut berubah karena terjadinya perubahan atas peraturan Undang-undang yang berlaku umum. Pernyataan Lex Specialis ini dapat dilihat dalam Surat Menteri Keuangan S-1032/MK.04/1998.Dalam pendirian perusahaan kontrak karya ada pengeluaranpengeluaran yang harus dikeluarkan oleh pemegang saham sebelum perusahaan kontrak karya berdiri yang lebih dikenal dengan nama Pre Contract of Work Expenditures (Pre-COW Expenditures). Pre-Cow Expenditures ini dilakukan dalam melaksanakan kegiatan Preliminary Exploration Work, dimana pekerjaan inilah yang nantinya akan menentukan apakah dari hasilnya akan dilanjutkan ke tahap pendirian perusahaan kontrak karya atau bukan.Sehingga jika hasil Preliminary Exploration Work memberikan perhitungan yang tidak memungkinkan untuk dilanjutkan ke tahap pendirian perusahaan kontrak karya maka Pre-COW Expenditures akan menjadi beban calon pemegang saham perusahaan kontrak karya itu dan kalau ternyata dilanjutkan ke tahap pendirian perusahaan kontrak karya maka Pre-COW Expenditures akan dialihkan ke perusahaan kontrak karya untuk dibebankan sebagai unsur biaya dalam perusahaan kontrak karya seperti yang dinyatakan dalam Kontrak Karya Generasi VI Pajak Penghasilan.Dalam Annex H butir butir (6) ini dinyatakan bahwa pengeluaran-pengeluaran sebelum perusahaan didirikan yang telah dikeluarkan oleh para pemegang saham dan langsung berhubungan dengan proyek Kontrak Karya, dapat dikonsolidasikan ke dalam rekening Perusahaan sebagai unsur-unsur biaya. Pengeluaran-pengeluaran tersebut harus diaudit oleh akuntan publik dan disetujui oleh Direktur Jendera Pajak. Dari pernyataan dalam Annex H butir (6) Kontrak Karya ini dapat disimpulkan bahwa syarat Pre-COW Expenditures ini dapat dikonsolidasikan ke perusahaan Kontrak Karya sebagai unsur-unsur biaya pengurang penghasilan (deductible expenses), ada 4 (empat), yaitu pengeluaran itu harus dikeluarkan oleh pemegang saham, harus berhubungan langsung dengan proyek Kontrak Karya, harus diaudit oleh akuntan publik dan terakhir harus diaudit oleh Direktur Jenderal pajak.Umumnya dalam pertambangan di Indonesia dalam mengerjakan pekerjaan yang berhubungan dengan Pre-COW Expenditures, pemegang saham meyerahkan seluruh proses pekerjaan itu kepada perusahaan jasa pertambangan (Mining Service Company) sebagai agent of payment dari pemegang saham, maka semua Pre-COW Expenditures yang dikeluarkan oleh Mining Service Company bukanlah biaya bagi Mining Service Company itu, tetapi adalah harta/property milik pemegang saham.Dari studi atas sengketa pajak pada PT "X", diketahui bahwa sampai saat ini pihak pemerintah terutama pihak Direktorat Jenderal Pajak belum pernah mengeluarkan suatu peraturan atas Pre-COW Expenditures yang mengatur tentang bagaimana prosedur pelaksana atas pernyataan yang terdapat dalam kontrak karya Annex H butir (6), apa itu mengenai kriteria pengeluaran yang berhubungan dengan proyek kontrak karya, bagaimana cara pengalihannya, kapan seharusnya mulai diamortisasi, bagaimana tatacara pemberian persetujuan, apakah melalui permohonan khusus atau melalui penyampaian SPT PPH Badan yang kemudian persetujuannya berupa Surat Ketetapan pajak, apakah proses mendapatkan persetujuan itu harus dilakukan di kantor pusat atau cukup melalui KPP tempat wajib pajak terdaftar.Direktorat Jenderal pajak dalam memberikan suatu persetujuan untuk menerima atau menolak atas pembebanan Pre-COW Expenditures, harus memperhatikan asas pemungutan pajak terutama asas keadilan, asas kepastian hukum dan asas efisiensi sehingga tidak ada pihak-pihak yang merasa dirugikan baik itu pihak wajib pajak maupun pihak Pemerintah atau Direktorat Jenderal pajak.

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Agreements between the Government of the Republic of Indonesia and Indonesian legal entity-based business companies for the purpose of Foreign Investment in the mining of minerals, exclusive of petroleum, natural gas, geo-thermal energy, radio active and coal, are entered into in the form Contracts of Work. The Contract of Work on General Mining Operations is "Lex Specialis," which means that all legal provisions contained in the contract of work will not be subject to change in case of amendment to any of the prevailing laws and regulations. This 'lex specialis' statement appears in the Letter of the Minister of Finance under Number S-1032/MK.04/1998.Incorporation of a contract of work - based business enterprise involves pre-establishment expenses by the shareholders better known as the Pre-contract-of-Work Expenditures (Pre-COW Expenditures). These Pre-COW Expenditures form part of the Preliminary Exploration Work. It is this work that will determine whether or not the results will proceed to the phase of incorporating a contrac-of-work-based business company.If the results of the Preliminary Exploration Work generate a calculation making impossible to proceed to the phase of incorporating a contrac-of-workbased business company, the Pre-COW Expenditures will be to the cost of the prospective shareholders of the contrac-of-work-based company. If the results, as it turns out, do to the phase of incorporation, the Pre-COW Expenditures will be transferred to the the contrac-of-work-based company for debiting as a cost element therein, as specified in the Generation VI Contract of Work of General Mining in Annex H, point (6) on the Rule on Income Tax Calculation.Annex H point (6) provides that any preincorporation expenses, spent by the shareholders and immediately associated with the contrac-of-work-based projects, are capable of consolidation into the Company?s account as a cost element. Such expenses are subject to audit by an public accountant and to the approval of the Director General of Taxation. From the statement in Annex H, point (6) of the Contract of Work a conclusion can be drawn that the Pre-COW Expenditures can be consolidated into the contrac-of-work-based company as deductible expenses, under 4 (four) conditions: expenses are to be spent by the shareholders; are in direct relation to the the contrac-of-workbased projects; are to be audited by a public accountant, and, lastly, are to approved the Director General of Taxation.In general, in the mining sector in Indonesia, in jobs relative to the Pre-COW Expenditures, the shareholders pass the entire process to a Mining Service Company as their agent of payment. All such Pre-COW Expenditures spent by the Mining Service Company are not so to the Mining Service Company, but the property of the shareholders.The study of a tax dispute facing PT "X", has led to the discovery that the Government, in this case, the Directorate General of Taxation, has not as yet issued issued any regulation on the Pre-COW Expenditures governing the procedure for implementation of the statement in the contract of work in Annex H, point (6), concerning the criteria for expenditure associated with the contract-of-work-based projects, for transfer, when should amortization commence; for approval, whether through a special application or submission of the Business Entity-related Annual Income Tax Return further approved in the form of the Tax Assessment Notice; whether the process of obtaining the approval is to proceed at the head office only at the Tax Service Office with which the taxpayer has been registered.The Directorate General of Taxation in the issuance of the approval/acceptance or of the rejection of the debiting of the Pre-COW Expenditures, must take note of the principles of tax collection, mainly relative to fairness, legal certainty, and efficiency so that not a single party feels having been put at a disadvantage, whether it is the taxpayer, Government, or Directorate General of Taxation."

"An employee stock option issued as a form of compensation. Employee stock option are mostly offered to management as part of their executive compensation package. They are also offered to lower staff. Employee stock options (ESOP) are issued as a private contract between the employer and employee. Depending on the vesting schedule and the maturity of the options, the employee may elect to exercise the options at whatever stock price was used as the strike price. At that point, the employee may sell the stock or hold on to it in the hope of further price appreciation. There are a variety of differences in the tax treatment of ESOP having to do with their use as compensation. The fact that the benefits from employee stock option are tax at different times in different countries is a difficulties. Also, same country may tax different parts of the benefits at different times. Based on this problem, the writer is attracted to make a research on the Income Tax Treatment Analysis on Employee Stock Option.The point of this analysis is to find when the income tax should be taxable on the benefit from the ESOP, clasiffy the benefit derived from the ESOP and analyze the international tax issue arising from ESOP. The research approach used is qualitative and the method used is descriptive. It means that the research purpose is to describe and analyze the Income Tax Treatment on Employee Stock Option. The analysis will focus on the tax treatment from the employee point of view. The data collected through in-depth interview between the researcher and the informant considered related to this research.After the research completed, there is three conclusions of this research. First, it is concluded that the Income Tax will be taxable when the stock acquired by the option is sold. This treatment is used based on the realization of income principle. Second, the classification of benefit from ESOP treated as employment income in total or split into employment income and capital gain. And the third, a variety of differences in the tax treatment of ESOP can caused the conflict in international taxation which make double taxation and double non taxation between countries. The double taxation and double non taxation can be minimized through the credit and exemption method provided by countries."

"The fast growing business has made the companies in Indonesia face strict business competition not only with Indonesian name companies but also overseas companies. There are many ways for company to compete in market; one of the ways is creating new products. Besides, the survive company must be supported by high qualified employee and other resources. And to make the employee have sense of belonging and responsibility to company, companies has gave the compensation. And one of the compensation is Employee Ownership Plan (ESOP). ESOP Program consist of Stock Grants, Direct Employee Stock Purchase Plan, Stock Option Plan, Employee Stock Ownership Plan and SARs. This research is intended to analyze the differences among those programs and its tax treatment, the problem arise from its tax treatments, possibility for tax planning and what action should be done by Direktorat Jenderal Pajak to anticipate the ESOP Program. The method of this research is descriptive analysis with qualitative approach. The data were collected by literature study and interviews with related sources. The result shows that the principal difference of tax treatment among ESOP Programs is the date of stock received by employee. Stock Grant and Employee Stock Purchase Plan Programs allows employee to receive stocks at the date of IPO. Nevertheless, Stock Option Plan, Employee Stock Ownership Plan and SARs allows employee to receive stocks after several requirements fulfillment. This principal difference has implicate to its tax treatment, meanwhile the regulation that govern its tax obligation has not completed yet, unless Stock Option Plan. This condition may create the tax payer to avoid their tax obligation through tax scheme Direktorat Jendral Pajak has yet to set up tax regulation on other ESOP Programs."