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"Penelitian ini membahas formulasi kebijakan bantuan penagihan pajak berdasarkan persetujuan penghindaran pajak berganda (P3B) di Indonesia. Tujuan penelitian adalah menganalisis formulasi kebijakan bantuan penagihan pajak berdasarkan P3B yang telah disepakati oleh Indonesia Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitan deskriptif. Pengumpulan data dilakukan melalui wawancara mendalam dan literatur yang berasal dari artikel, buku, peraturan dan sumber lain. Hasil penelitian menyimpulkan bahwa adanya pasal bantuan penagihan pajak di P3B Indonesia dan di dalam Multilateral Convention, maka diperlukan aturan domestik yang mengatur tentang bantuan penagihan pajak. Per-42/PJ/2011 membatasi bantuan penagihan pajak untuk jenis pajak yang sudah diatur khusus dalam pasal bantuan penagihan pajak di P3B dan berlaku untuk penduduk dari negara pihak yang terikat P3B. Tindakan Bantuan penagihan pajak masih bersifat pemantauan pembayaran pajak, belum sampai pada tindakan penagihan aktif dikarenakan belum ada basis hukum untuk melegalkan penerbitan SKP atau instrumen legal lainnya sebagai dasar penagihan dalam rangka bantuan penagihan pajak.

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This research discusses the formulation of the policy of assistance in the collecting of taxes based on Avoidance of Double Taxation Agreement in Indonesia. The research objective is to analyze the formulation of the policy of assistance in the collecting of taxes based on Avoidanceof Double Taxation Agreement agreed upon by Indonesia government. This study used a qualitative approach to the type of descriptive research. The data was collected through in-depth interviews and the literature that comes from articles, books, legislation and other sources.

The study concluded that the assistance in the collection of taxes in P3B Indonesia and in the Multilateral Convention, the necessary domestic rules of assistance in the collection of taxes. Per-42/PJ/2011 restrict tax covered for types of taxes that have been specially arranged in article of asssistance in the collection of taxes in Avoidance of Double Taxation Agreement and applies to residents of the state party is bound by Avoidance of Double Taxation Agreement. Action of assistance in the collection of taxes are still monitoring of tax payment, not to the active collection action because there is no legal basis for legalizing the issuance of tax assessment or other legal instruments as the basis in order to asistance in the collection of taxes."

"ABSTRAKSkripsi ini membahas mengenai latar belakang dibuatnya P3B Indonesia-Hong Kong, pengaturan pajak berganda di dalam P3B Indonesia-Hong Kong, dan permasalahan yang terjadi dalam penerapan P3B Indonesia-Hong Kong. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian menyarankan bahwa dalam proses negoisasi pembuatan P3B sebaiknya pemerintah terlebih dahulu melakukan diskusi dengan beberapa kadin dan wajib pajak, pengaturan pajak berganda dengan melalui pembagian hak pemajakan, metode kredit pajak, proses prosedur persetujuan bersama, pertukaran informasi serta ketentuan anti penghindaran pajak berganda, dan permasalahan yang timbul dalam penerapan P3B Indonesia-Hong Kong, yaitu treaty shopping dan permasalahan administrasi berupa Surat Keterangan Domisili , form-DGT 1 lembar 2.

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ABSTRACTThis research focuses on the background of Indonesia- Hong Kong Tax Treaty, solvable double taxation issues which occur in the field work due to Indonesia- Hong Kong tax treaty arrangement. This is a qualitative research with a descriptive design. The results shows that in the negotiation process of making P3B, government should do some discussion with Kadin and the taxpayer, the double taxation arrangement with the distribution rights through taxation, the tax credit method, the mutual agreement procedure, exchange of information and the provision of anti avoidance of double taxation, and problems that arise in the application of Indonesian P3B-Hong Kong, which is treaty shopping and administrative problems in the form of certificate of domicile, form-DGT 1 sheet 2."

"Penelitian dilakukan bertujuan untuk mendeskripsikan formulasi kebijakan perluasan objek pajak restoran dan menganalisis hambatan yang dihadapi oleh Pemerintah Depok dalam proses implementasi. Peneliti mengambil usaha warteg sebagai contoh perluasan objek pajak restoran. Penelitian dilakukan dengan pendekatan kualitatif dan pengumpulan data kualitatif. Dari hasil penelitian diketahui bahwa formulasi Perda sudah melewati tahap-tahap sesuai dengan Peraturan Pemerintah No 16 Tahun 2010. Dalam proses implementasinya, Pemerintah Depok baru sampai pada tahap pendataan karena mengalami berbagai hambatan antara lain pengusaha warteg yang tidak antusias dengan informasi yang diberikan oleh pemerintah, jumlah tenaga pendataan yang kurang, serta masih banyak warteg yang tidak memiliki ijin usaha. Sebaiknya pemerintah Depok menambah jumlah petugas pendataan dan memberikan informasi mengenai pajak restoran terlebih dahulu kepada pelaku usaha dan konsumen jasa warteg.

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The study was conducted to describe the formulation of policies aimed at expanding restaurant tax objects and analyze the barriers faced by the Government in the implementation process Depok. Researchers took as an example of the expansion of the business object warteg restaurant tax. The study was conducted with a qualitative approach and qualitative data collection. The survey results revealed that the formulation of legislation has passed the stages in accordance with Government Regulation No. 16 of 2010. In the process of implementation, the Government of Depok still in data collection stage due to various constraints such as a lack of enthusiasm warteg entrepreneurs with the information provided by the government, the less amount of employee data collection, and many warteg who do not have a business license. Depok government should increase the number of personnel data and provide information on prior restaurant tax to businesses and consumers warteg services."

"Skripsi ini bertujuan untuk menganalisis apakah Peraturan Direktur Jenderal Pajak Nomor 10/PJ/2017 merupakan bentuk dari tax treaty override atau tidak dan kendala apa saja yang timbul dalam penerapan P3B berdasarkan peraturan tersebut. Metode penelitian yang digunakan adalah metode kualitatif deskriptif dengan teknik analisis data kualitatif. Secara legislatif, PER-10/2017 adalah tax treaty override karena ketentuan yang mewajibkan WP untuk menyampaikan Surat Keterangan Domisili SKD bertentangan dengan ketentuan pada P3B, sedangkan secara yudisial tax treaty override tidak terjadi. Terdapat tiga kelompok kendala dalam penerapan P3B berdasarkan PER-10/2017, yaitu kendala dalam penerbitan SKD, kendala dalam pengembalian pajak lebih bayar kepada WP, dan kendala berupa ketidakpatuhan WP. Untuk mengatasi tax treaty override secara legislatif, pemerintah disarankan untuk meninjau kembali ketentuan yang mewajibkan penyampaian SKD, melakukan sosialisasi secara berkala kepada pihak KPP, dan mengeluarkan Peraturan Menteri Keuangan terkait penerapan P3B untuk mengisi kekosongan peraturan penerapan P3B. Untuk mengatasi kendala penerapan P3B berdasarkan PER-10/2017, yang disarankan untuk dilakukan antara lain adalah untuk meninjau kembali ketentuan yang mewajibkan penyampaian SKD, meningkatkan sosialisasi kepada withholder terkait kewajiban menyampaikan SKD, peningkatan koordinasi dengan negara lain mengenai informasi status residen WPLN oleh pemerintah, melengkapi PMK 187/2015 dengan ketentuan batasan waktu, dan peningkatan kuantitas dan kualitas pemeriksa.

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This thesis aims to analyse whether Directorat General of Tax Rule Number 10 PJ 2017 is a form of tax treaty override and what problems arise from tax treaty application based of PER 10 2017. The research method used in this study is descriptive qualitative. Legislatively, PER 10 2017 is a tax treaty override because the provision in it that requires tax payers to submit Certificate of Domicile COD contradicts with provisions in tax treaty, yet judicially there are not tax treaty override. There are three groups of obstacles in treaty application based on PER 10 2017, which are obstacles in COD Publishing, tax refund, and noncompliance by tax payers. To resolve legislative tax treaty override, it is advised that the government review the provision about submitting COD, socialize periodically to tax offices, and to publish a Regulation of Ministry of Finance to fill in the policy about tax treaty application. To resolve obstacles in tax treaty application based on PER 10 2017, what is suggested to be done is for the government to improve socialization to withholders about the obligation to submit COD, improve coordination with other countries about residency of tax payers, add a provision about time limits in PMK 187 2015, improve the quantity and quality of auditors, and make tax treaty application more strict in order to make sure that tax payers apply the provisions in tax treaty as is. "

"Penelitian ini mengangkat permasalahan yaitu alasan pemerintah menerapkan tax holiday, proses formulasi tax holiday, dan tanggapan pelaku industri yang sudah existing terhadap tax holiday. Pendekatan penelitian kualitatif dengan jenis penelitian deskriptif. Hasil penelitian ini menunjukkan bahwa alasan pemerintah menerapkan kebijakan tax holiday karena amanat dari undang-undang, tax competition, dan dampak positif dari tax holiday. Proses formulasi kebijakan tax holiday telah mengikuti Peraturan Menteri Negara Pendayagunaan Aparatur negara Nomor: PER/04/M.PAN/4/2007, model rasional sederhana Patton dan Savicky, dan aspek-aspek insentif pajak menurut Easson. Akan tetapi, formulasi kebijakan tax holiday tersebut belum mengikutsertkan secara langsung pihak swasta, asosiasi, dan pemerintah daerah sehingga kurang aspiratif. Tanggapan pelaku industri yang sudah existing terhadap tax holiday adalah positif. Akan tetapi, ketentuan tax holiday kurang jelas dan rumit, serta diskriminasi antara investor baru dengan investor lama.

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The issues of this underthesis are the reason of the government implemented tax holiday, formulation process of tax holiday, respone of industry players who already existing about tax holiday. The research approach is qualitative to the type of descriptive research. The result showed that the reason of the government implemented tax holiday because of the mandate of law, tax competition, and positive effect of tax holiday. The formulation process has followed the stages of the Minister of Administrative Reform Number: PER/04/M.PAN/4/2007, according to a simple rational model of Patton and Savicky, and importance aspects of Easson. Nevertheless, the formulation is not directly involve private sector, association, and local government, so that less aspiration. Responses of existing industry to tax holiday is a positive. However, the provision of tax holiday is less clear and complex, as well as discrimination between new and old investors."

"Tesis ini membahas mengenai latar belakang formulasi, potensi permasalahan yang mungkin terjadi dan ketentuan anti penghindaran pajak terkait berlaku efektifnya Perjanjian Penghindaran Pajak Berganda (P3B) Indonesia dan Hong Kong sejak 1 Januari 2013. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif.Hasil penelitian menyimpulkan bahwa formulasi P3B Indonesia - Hong Kong telah dilandasi dasar hukum yang legal namun belum dilandasi kajian akademis yang transparan dan efektif. Dengan tujuan utama transparansi dan pertukaran informasi perpajakan, maka partial/ limited tax agreement seperti tax information exchange agreement bisa menjadi alternatif comprehensive tax treaty dengan "tax haven" country. Terhambatnya pemanfaatan P3B ini, kurang efektifnya pertukaran informasi, residence abuse merupakan beberapa isu yang berpotensi menjadi masalah terkait implementasi P3B Indonesia ? Hong Kong ini.Hasil penelitian ini menyarankan agar dalam membuat P3B, kajian akademis harus transparan dan melibatkan pihak-pihak kompeten seperti akademisi dan praktisi perpajakan, memberi penegasan atas permasalahan yang berpotensi timbul serta memperkuat domestic anti tax avoidance rules.

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This research discussed about the background and formulation of Indonesia - Hong Kong Comprehensive Tax Treaty and the potential problems that may arise under that treaty. The research type is descriptive qualitative research design.

The result of this research concludes that the tax treaty has been based on valid legal basis but nut based on transparent and effective academic study. With the ultimate goal of transparency and exchange of tax information, the partial/limited tax information exchange agreements such as tax agreement could be an alternative comprehensive tax treaty with a tax haven country. Inhibition of the tax treaty utilization, lack of effective exchange of information, residence abuse are some of the issues that could potentially be a problem related to the implementation.

This research suggest that in concluding tax treaty, academic study should be transparent and involve competent parties such as academics and tax practitioners, competent authority shoul provides confirmation of the potential problems that arise and to strengthen domestic anti-tax avoidance rules."

"Skripsi ini membahas kebijakan kenaikan Nilai Sewa Reklame di Kota Bandar Lampung di tahun 2011. Permasalahan yang muncul adalah banyaknya penyelenggaraan reklame di Kota Bandar Lampung. Penyelenggaran reklame banyak, namun penerimaan Pajak Reklamenya sedikit. Pemerintah Kota melakukan formulasi kebijakan kenaikan Nilai Sewa Reklame (NSR). Tujuan dari penelitian ini adalah untuk mengetahui formulasi kebijakan kenaikan NSR di Kota Bandar Lampung. Metode penelitian yang digunakan adalah pendekatan kualitatif. Hasil penelitian yaitu formulasi kebijakan kenaikan melewati beberapa tahapan yaitu pengidentifikasian masalah, agenda kebijakan, dan formulasi proposal kebijakan. Peneliti menyimpulkan bahwa keputusan yang dihasilkan dalam formulasi proposal kebijakan tidak tepat karena tidak berdasarkan analisis potensi Pajak Reklame.

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This undergraduate thesis discusses the increasing Advertising Rent Value policy in Bandar Lampung Municipality which occurred in 2011. The problem is because there is large amount of billboards in the municipality of Bandar Lampung. The fact that there is a massive billboards in Bandar Lampung are inconsistent with the Advertising Tax revenue that can be collected in the Municipality of Bandar Lampung, therefore the Municipality of Bandar Lampung is deciding to formulate the increasing Advertising Rent Value. The purpose of this study was to determine the increasing advertising rent value on advertising tax in Bandar Lampung. The method used is a qualitative approach.

The result obtained in this research are the policy was formulated through several stages, namely: identifying problems, setting the agenda, and the formulation of policy proposals. Researchers concluded that the Local Government's decision resulting in the formulation of policy proposals by increasing the rent value of advertising is not precise because they did not formulate the increases based on the advertising tax potential analysis."

"Tesis ini membahas tentang Penentuan Status Beneficial Owner untuk mencegah penyalahgunaan Persetujuan Penghindaran Pajak Berganda (P3B). Penulisan difokuskan pada bagaimana menerapkan peraturan pajak domestik Indonesia dalam menentukan status beneficial owner. Juga bagaimana menerapkan ketentuan dalam P3B terkait dengan penentuan status beneficial owner. Penelitian ini adalah penelitian yang bersifat deskriptif. Disimpulkan bahwa penentuan status beneficial owner harus diletakkan dalam konteks pencegahan penyalahgunaan P3B atau treaty abuse. Apabila terjadi penyalahgunaan terhadap fasilitas yang diberikan dalam P3B terkait dengan penentuan status beneficial owner, terdapat dasar untuk tidak memberikan treaty benefit. Dengan demikian treaty benefit tidak boleh dinikmati oleh Wajib Pajak yang tidak berhak karena bertentangan dengan maksud dan tujuan dari tax treaty.

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This thesis describes the determination of beneficial owner to prevent the abuse of tax treaty between contracting state. The writing is focused on how to apply the Indonesian domestic tax rules in determining the status of the beneficial owner. Also how to apply the provisions of the tax treaty in associated with determining the status of beneficial owner. This research is descriptive research. It can be concluded that determining the status of the beneficial owner must be placed in the context of abuse prevention of tax treaty. If there is abuse of the facilities provided in tax treaty associated with determining the status of the beneficial owner, the treaty benefit could not be provided to foreign tax payers. Thus the treaty benefits should not be enjoyed by the taxpayer who is not entitled because contrary to the intent and purpose of the tax treaty."