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"This research is carried out by literacy study and field research at a telecommunication service company which located in Jakarta, with the main problem, does the imposition of VAT on interconnection service has already reflect the equality principle for those whom participating in this business. Second problem, are there any altematives ofthe VAT imposition on interconnection service, so it will be closer to the criteria of equality, by also keeping the simplicity of administration procedure. After making a comprehensive research, the conclusion that can be embraced from this research is the need of an ideal condition that is the equality of tax especially VAT. The connection that can be inferred from variables on this research is the determination of the center point (trade off) between the ability to pay and the simplicity of procedure. The center point could be different in each country depends on the situation and regulation in each country. Means, it should be decided and agreed in every country about the concept of equality of VAT which will be applied. This agreement will become the foundation of the Law and also accompany the Law of VAT that are going to be implemented in the country. Until now, the potential of unequality still occur inVAT imposition on interconnection service in telephone communication service. This unequality can occur because of the VAT imposition on interconnection service give priority to the simplicity of tax administration, by impose VAT on all interconnection service without consider cases and facts on the field. This phenomena occur on the transfer or delivery of interconnection service by operator which does not have any agreement about financial settlement on interconnection service. The operator of telecommunication service can not refuse the demands for interconnection traffic because of the regulations in telecommunication business, but in the other hand the telecommunication service operator can not have its right to collect the tax, that is to receive the payment for the transfer of interconnection service. lf the transfer or delivery of interconnection services as mention above are still imposed with VAT, the operator will not gain its justice because the company will burden much, those are, the burden of expense on the transfer of interconnection service and the burden of VAT its self. The imposition of VAT in this case will also isolate the goal of VAT its self that is to tax the consumer's consumption and place the entrepreneur (seller) as a party whom collect and deposit the taxes from the consumer?s obligation. The potential of unequality in VAT imposition on interconnection service must be avoided by finding altemative ways and regulations. One of the action that can be made is to regulate the obligation of each operator in oreder to push them making an agreement about financial settlement on interconnection service, base on specific criteria. This regulation can be done by Mutual Agreement between Directorate General of Taxes with other related department or directorate, eg. Ministry of Communication and Information."

"Evaluasi Terhadap Akuntabilitas Dekonsentrasi pada Departemen Energi dan Sumber Daya Mineral Tesis ini membahas perlakuan Pajak Pertambahan Nilai atas jasa freight forwarding pada PT BBTI. Secara umum, jasa freight forwarding dibagi empat segmen yaitu jasa pengurusan transportasi murni (JPT), jasa kepabeanan, jasa trucking dan pergudangan. Dalam prakteknya, perusahaan freight forwarding atau forwarder (PT BBTI) bekerjasama dengan pihak ketiga. Pihak ketiga tersebut antara lain perusahaan pengangkutan (transportasi darat, laut dan udara), perusahaan bongkar muat, dan perusahaan pelayanan peti kemas. Forwarder disebut sebagai pihak yang mewakili pemilik barang dalam mengurus pengiriman barangnya maupun kewajiban pabeannya dalam rangka ekspor atau impor. Undang-Undang Pajak Pertambahan Nilai maupun peraturan pelaksananya belum mengatur secara khusus mengenai perlakuan Pajak Pertambahan Nilai atas jasa freight forwarding sehingga forwarder masih kesulitan dalam menghitung Dasar Pengenaan Pajaknya. Permasalahan yang timbul adalah bagaimana menghitung Dasar Pengenaan Pajak atas jasa freight forwarding sehingga Pajak Pertambahan Nilai yang dipungut forwarder ke konsumen/pemilik barang sudah sesuai dengan peraturan perpajakan yang berlaku. Begitu juga dengan jasa lain yang dilakukan diluar dari bisnis utamanya. Dari hasil analisis menunjukkan bahwa forwarder belum sepenuhnya memahami perlakuan Pajak Pertambahan Nilai atas bisnisnya. Hasil penelitian menyarankan agar forwarder mengirimkan surat atau bertanya langsung ke Direktorat Jenderal Pajak untuk menjawab permasalahan yang ada dan agar Direktorat Jenderal Pajak dapat membuat peraturan perpajakan mengenai jasa freight forwarding yang dapat memberikan kepastian kepada para forwarder.

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This thesis about the treatment of value added tax on freight forwarding services at PT BBTI. Generally, freight forwarding services divided into four services which pure freight forwarding service, customs brokers, trucking service, and warehouse service. In practice, freight forwarding company or forwarders (PT BBTI) has relationships with cargo companies (via truck, ship, or air carriers), stevedoring companies. Forwarders act as agent of the owner of goods to manage the delivery of his goods to destination and customs duties when doing export or import. The present value added tax regulations do not rule the treatment of value added tax on freight forwarding services specifically so forwarders are still confuse to calculate value added tax base. The main problem is how to calculate value added tax base in order that value added tax put by forwarders to the owners of goods based on taxation regulations. The conclusion of analysis that forwarders do not know to calculate value added tax base at any transactions. The suggestion for forwarders in order to send a letter to Directorate General of Taxation or make a phone call for a solution and for Directorate General of Taxation in order to create a tax regulation about freight forwarding services that will give a certainty for forwarders."