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"Franchise is a legal agreement on delegation of right or special right to market the product or service given by the owner of franchise (franchisor) to other party (franchisee) that arranged in a certain rule. Franchise is glow in Indonesia now, from time to time it keep increasing and being expected keep growing and dominating in domestic market significantly. Local franchise, which is expanding the most now, is supermarket sector because this sector provides daily needs. That expansion mentioned above have to be followed by tax implementation that can arrange variant transaction which relate to franchise until tax potential on it has explored optimum. Thus, if this has explored deeper especially one that connected to income tax on franchise, will give big contribution to country income. Therefore, the main questions in this thesis are: (i) How does the reality of economic on franchise transaction?, (ii) How does tax implementation on franchise in Indonesia nowadays?, (iii) How does PT "X" do the tax obligation on itself as franchisor and its franchisees? (iv) Are there any cases which is related to tax collection system to be improved?Analysis descriptive research type has been done as a research method to support research and study process on that problem analysis, which is describe all information or data gotten from the research first, then all the data are analyzed by income tax law and the correlation with the tax system that fulfill tax principle. Data technical collection was done in the field by interview and From literature study documents, to study related law and other related documents. Interview was done to people who are related to franchise and taxation to get reference on their opinion regarding tax obligation in income tax section.Franchise delegation most of the time is related to a certain payment. There are two kinds and types of franchise and the taxation are known generally which can be requested by franchisor to franchisee that is direct monetary compensation and indirect and non monetary compensation. Firstly there are 4 (four) principle of good taxation suggested by Adam Smith in his book An Inquiry into the Nature and Causes of The Wealth Nation to set the right taxation system on the right income tax on franchise. Beside that Mansury suggested for tax income expected suitable with fair principles then fulfillment of horizontal justice condition (5 conditions) and vertical justice (2 conditions) need to be held strongly.Tax auditor who audits franchise obviously does not fully understand on franchise position which is separate Taxpayer so that franchisee income is different from franchisor income. Withholding tax implementation on franchise income have not fulfill equality principle, mainly realization on individual taxpayer, franchisee that most have status as individual taxpayer can not do withheld on payment of paid income on the royalty whereas franchisee that have status as corporate taxpayer have done the withholding the royalty. Other result study is found uncertainty law on determines franchise fee whether royalty category or as technical fee because PT_ "X" withheld with 15 % rate on the other hand the elements in franchise fee put into technical fee category that its effective rate are 6 %. Other aspect appeared is withheld on franchise fee for the amount of 15 % happened on lack of knowledge of PT. "X" whereas for technical fee withholding rate effectively for the amount of 6% showed that the decision of net estimation income is 40 % for too small technical fee on a franchise.At the end suggested tax auditor suppose to know the relation of franchisee with franchisor which is franchisee position is not subsidiary of franchisor. Next suggestion to reach equitable principle, withholding on Tax Income of chapter 23 object the most on income of royalty can not only be done to franchisee that has status as corporate taxpayer but also that individual taxpayer. The determination of type of fee on franchise fee need to be cleared then appear certain law because it emphasized the technical fee element not the royalty element. Review to the estimation of net income to technical fee that valid nowadays also needed so that the estimation percentage of net income different for all types of business."

"Music Industry in Indonesia is a newly developing industry. It is a new phenomenon in economic realm. Due to be a new economic phenomenon, it certainly has significant impact to taxation administration. We also can say that the phenomenon has emerged a taxation phenomenon, which has to be studied carefully in order to find taxation's good practice.Research and study, which is undertaken for this thesis deliberately, limited to existence of bands in music industry. The thesis takes directly a focus on phenomenon a band as business entity and legal entity.As indicate by the title of thesis above, this thesis eventually will point out which business and legal entity is most recommended to single out.A business entity, just like individually person, is a taxable entity. A band comprised of persons who is doing a certain activity altogether, namely plays music professionally. Hence a band can be assume as corporate taxable entity,Some options can be offered to members of band in view of finding the most efficient taxation on their taxable income through a band: First, even though the members of the band receipt their income through the bands, the members do not transform a band as a certain business entity, Second, transform their band into taxable entity. As taxable entity the band can be a legal business entity such as a limited corporation or non-legal business entity such as a firm.Base on prevailing study and researches for this thesis, some inferences have been made. First, The members of the band who do not transform their band as taxable entity will have to face a difficulty regarding to count amount of their actually net income caused by operational costs which have been used to generate, maintenance and collect their income are joint cost of all members. Those costs are not so easy to allocate to each members correctly. It is hard to prove that the assets belong to the members of the band have simply been used directly to make their money due to the assets have been bought in the name of each member. It is difficult to prove weather the purchases of the assets are for sake of their personal hobby or their business. And the members of the band will hard to state sort of income, subsequently their will face a difficulty of implementing taxation administration properly refers to a cash flow which is influenced by their contract that is made with third party. Second, in the case of the band became a legal-business-taxable-entity, the difficulties which have to face by members of non taxable entity band will not has to settle any longer as long as all transactions have been made in the name of the band and are booked properly in order to easy to be reported. Unfortunately by single out this option, members of the band will have to face an economic double taxation because our prevailing tax act has been treated a corporate as separated entity from its owner (classical system). Third, in the case of the band became a non legal-business-taxable entity, members of the band will be free from economic double taxation because our prevailing tax act, assume such a business entity as transparent entity, no more than a mediator for its owner to make a money. In case of members of the band receipt their income only from or through their band, the member will report their income in annual individual blue return as a non-taxable income.Base on result of the study and research, it is very recommended to members of band in order to minimize their tax on their income and to simplified in fulfilling tax obligation, to transform their band to be non legal-business-taxable entity or in a formal term: to single out a business entity for the band which its ownership is not distributed by stocks such a firm."

"Income tax could provide insights into the effectiveness of tax policy and the roleof accounting. This paper examines the Indonesia income tax gap by focusing onaccounts of taxpayers income statements frequently adjusted by tax auditors. Thestudy also examines the reosnns for these tax audit adjustments. This paper firulsthat the tax non-compliance can be traced into some accounts which are: 1) generaland administrative costs; 2) COGS; and 3) sales. This study reveals that the mainreason of the tax adjustments is due to the lack of evidence or supporting documents.The other reasons are inadequate tax knowledge of the taxpayers, the specificmethod of tax audit which leads to different tax payable amounts according to theauditors, the absence of arms length transactions, and no proper book keepingby the tax payer. In addition, this paper finds the relationship between the taxableincome difference and two factors, i.e. companys turnover and type of industry(manufacture/non-manufacture). The results of this study bring implications for thetax policy improvement in Indonesia and the harmonisation between tax regulationsand accounting standards; and these would be the main contribution of this study."

"Fokus dari penelitian ini adalah untuk menjelaskan implementasi dari pemberian fasilitas Pajak Penghasilan di bidang usaha tertentu serta faktor-faktor pendukung dan penghambat dalam pelaksanaannya baik dari sisi pembuat kebijakan maupun perusahaan. Penelitian ini menggunakan pendekatan penelitian kualitatif karena penelitian ini berusaha menggambarkan suatu fenomena sosial sehingga bersifat menggambarkan fakta. Hasil dari penelitian ini adalah bahwa Fasilitas Pajak Penghasilan bagi bidang usaha tertentu dan daerah tertentu telah berlangsung selama kurun waktu 2007-2010, dalam pelaksanaannya terdapat faktor-faktor pendukung dan penghambat, serta berdampak pada industri nasional dan juga perusahaan penerima fasilitas.

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The focus of this study is to determine the implementation of the Income Tax Facilities in certain business sectors and the obstacles encountered in its implementation both in policy makers and companies. This study uses a qualitative research approach to describe social phenomenon to describing the fact. The results of this study is that the Income Tax Facilities for certain business sectors and certain regions have been held during the period 2007-2010, in practice there are supporting factors and inhibitors, as well as the impact on national industrial facilities and also the recipient company."

"Dari berbagai sisi, kaum perempuan dan kelompok rentan di Indonesia masih sering mendapat perlakuan yang tidak adil karena kedudukannya, termasuk dalam hal perlakuan dalam kebijakan pajak penghasilan orang pribadi. Oleh karena itu, tujuan dari penelitian ini adalah untuk mengetahui bagaimana perspektif gender dalam kebijakan tax reliefs pada pajak penghasilan orang pribadi yang pada dasarnya dirancang agar kebutuhan dasar wajib pajak telah terpenuhi sebelum membayar pajak dan untuk menggambarkan ability to pay wajib pajak. Selain itu, penelitian ini juga menganalisis perbandingan konten kebijakan tax reliefs PPh OP di negara Singapura, Malaysia, dan Thailand. Melalui pendekatan kualitatif, penelitian ini dilakukan dengan teknik pengumpulan data studi kepustakaan dan studi lapangan melalui wawancara mendalam. Berdasarkan hasil penelitian, diketahui bahwa kebijakan PTKP yang saat ini berlaku di Indonesia masih berupa general deduction dengan alasan kesederhanaan dan tidak responsif terhadap kondisi kesenjangan gender. Sementara itu, Singapura, Malaysia, dan Thailand, telah menerapkan kebijakan PTKP dengan tidak hanya melihat dari sisi penghasilan, tetapi juga kondisi sebenarnya dari wajib pajak, seperti kaum disabilitas, ibu melahirkan dan menyusui, dan kelompok lansia. Guna mendorong terwujudnya keadilan gender, pemerintah perlu memberikan ruang dan fleksibilitas dalam perencanaan kebijakan pajak yang mempertimbangkan kondisi dan kebutuhan dari perempuan dan kaum rentan. Selain itu, diperlukan juga penyesuaian terhadap isi kebijakan yang saat ini berlaku dengan mengubah ketentuan yang cenderung hanya memberatkan satu pihak, yaitu perempuan, mengingat perempuan merupakan pihak yang setara dan memiliki kontribusi yang berharga, bukan hanya sebagai kelompok yang rentan dan tidak mampu mendorong perubahan.

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From various sides, women and vulnerable groups in Indonesia still often receive unfair treatment because of their position, including in terms of treatment in personal income tax policy. Therefore, the purpose of this study is to find out how the gender perspective in the tax reliefs policy on personal income tax is basically designed so that the basic needs of taxpayers have been met before paying taxes and to illustrate the ability to pay taxpayers. In addition, this research also analyzes the comparison of the content of the tax reliefs policy on personal income tax in Singapore, Malaysia, and Thailand. Through a qualitative approach, this research was conducted with literature study data collection techniques and field studies through in-depth interviews. Based on the results of the research, it is known that the PTKP (personal exemption) policy which currently applicable in Indonesia is still in the form of a general deduction for reasons of simplicity and is not responsive to the conditions of the gender gap. To date, Singapore, Malaysia, and Thailand, have implemented PTKP policies by not only looking at the income side, but also the actual conditions of taxpayers, such as people with disabilities, birth and nursing mothers, and the elderly. To encourage the realization of gender-neutral policy, the government needs to provide space and flexibility in tax policy planning that considers the conditions and needs of women and vulnerable people. In addition, it is also necessary to adjust the content of the current policy by changing provisions that tend to only burden one party, namely women, considering that women are equal parties and have valuable contributions, not just as a group that is vulnerable and unable to drive change."

"Pada periode tahun 2013-2017 telah ditetapkan 3 kali kenaikan Penghasilan Tidak Kena Pajak (PTKP) untuk pajak penghasilan pribadi, namun belum ada studi yang menguji kebijakan tersebut dalam konteks efektivitas dalam meningkatkan pendapatan wajib pajak. Peneliti menguji dampak kenaikan PTKP menggunakan data pendapatan bersih dari Sakernas dan menggunakan metode Pooled OLS untuk mengestimasi pengaruh kenaikan PTKP terhadap pendapatan. Estimasi statistik menunjukkan bahwa kenaikan PTKP berpengaruh positif terhadap pendapatan bersih di kelompok pendapatan bawah dalam 3 kali periode kebijakan. Sedangkan untuk kelompok pendapatan di atasnya hanya signifikan berpengaruh di dua periode pertama. Studi ini memberikan bukti empiris efektivitas dari kebijakan kenaikan PTKP.

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In the period of 2013-2017 the government has carried out three times Personal Income Tax (PIT) Exemption expansions, but there are no studies that examine the policy in the context of effectiveness in increasing taxpayer income. We tested the impact of PTKP increases using net income data from Sakernas and used the Pooled OLS method to estimate the effect of PIT exemption increases on income. Statistical estimates show that the increase in PIT exemption has a positive effect on net income in the lower income group in 3 policy periods. Whereas the higher income group is only significantly affected the income in the first two periods. This study provides empirical evidence of the effectiveness of PIT exemption expansion policy.

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"Tujuan dari penelitian ini adalah untuk menganalisis perbedaan pengukuran pendapatan berbasis akrual berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK) 72 dan UU PPh (Undang-undang Pajak Penghasilan). Penelitian ini menggunakan metode kualitatif dengan bentuk studi pustaka dan wawancara mendalam. Berdasarkan analisis yang sudah dilakukan atas dokumen (studi pustaka) dan hasil wawancara mendalam, disimpulkan bahwa pengakuan pendapatan menurut akuntansi sesuai PSAK 72 Pendapatan dari Kontrak dengan Pelanggan dan ketentuan PPh sama-sama mengadopsi basis akrual untuk pengakuannya, namun basis pengukurannya berbeda. Akuntansi keuangan sesuai PSAK 72 menggunakan basis pengukuran nilai wajar (Fair Value Accounting atau FVA) sehingga nilai yang diakui mencakup juga jumlah yang diestimasi sesuai dengan professional judgment penggunanya. Sementara itu, akuntansi pajak sesuai UU PPh menggunakan basis pengukuran HCA (historical cost accounting), yang mengacu pada model akuntansi keuangan pada saat UU PPh 1983 diberlakukan. Sebagai konsekuensi dari penerapan HCA, nilai yang diakui tidak mencakup jumlah yang diestimasi. Basis pengukuran HCA menurut UU PPh masih belum mengalami perkembangan di dalam mendefinisikan serta memberi perlakuan terhadap pengakuan pendapatan berbasis akrual. Hal ini dikarenakan pajak menganut asas kepastian, sehingga dalam perhitungannya PPh atas pendapatan akrualnya tidak bisa menggunakan pendapatan yang bersifat estimasi. Penjelasan Pasal 28 ayat (7) UU KUP menguraikan bahwa pembukuan dapat menggunakan standar akuntansi keuangan yang lazim. Akan tetapi, jika pajak telah membuat pengaturan secara khusus, pembukuan harus dilakukan sesuai dengan peraturan perpajakan. Sehingga terdapat kesimpulan dari penelitian ini dimana pajak tidak sama seperti PSAK 72 dimana dapat mengakui pendapatan akrual bersifat estimasi. Berdasarkan kesimpulan tersebut, peneliti memberikan saran berupa tidak diselaraskannya kebijakan PPh dengan PSAK 72 terkait pengukuran dan pembukuan pendapatan akrual karena sifat PSAK 72 yang cenderung kompleks.

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The purpose of this research is to analyze the differences in accrual-based income measurement based on the Statement of Financial Accounting Standards (PSAK) 72 and the Income Tax Law (Income Tax Law). This research uses qualitative methods in the form of literature studies and in-depth interviews. Based on the analysis that has been carried out on documents (literature study) and the results of in-depth interviews, it is contained that recognition according to accounting in accordance with PSAK 72 Revenue from Contracts with Customers and PPh provisions both accept the accrual basis for recognition, but the basis for measurement is different. Financial accounting in accordance with PSAK 72 uses a fair value measurement basis (Fair Value Accounting or FVA) so that the recognized value includes the estimated amount in accordance with the professional judgment of its users. Meanwhile, tax accounting according to the Income Tax Law uses the HCA (historical cost accounting) measurement basis, which refers to the financial accounting model at the time the 1983 Income Tax Law was enacted. As a consequence of applying HCA, the recognized amount does not include the estimated amount. The basis for measuring HCA according to the Income Tax Law has not progressed in terms of the definition and treatment of recognition of rights. This is because taxes are considered as a certainty, so that in calculating income tax on accrued income, you cannot use estimated income. The elucidation of Article 28 paragraph (7) of the KUP Law outlines that bookkeeping can use common financial accounting standards. However, if the tax has made special arrangements, the bookkeeping must be done in accordance with the tax regulations. So there is a conclusion from this study that taxes are not the same as PSAK 72 where accrual income can be recognized is an estimate. Based on these conclusions, the researcher provides suggestions in the form of not harmonizing PPh policies with PSAK 72 regarding the measurement and accounting of actual income due to the nature of PSAK 72 which tends to be complex."

"Related to economic globalization era, many big scale companies make decision to hold their business in other countries. Indonesia as developing country also includes the nation actively conducts their efforts to attract investors. As the consequences of the business, many big scale companies develop their business in Indonesia. The form of business activities that many conducted by the big scale companies is branch (permanent establishment).The income tax on the permanent establishment ("PE") operation actually represent great potential tax object, but the enforcement on its tax imposition still has not optimal yet. Therefore, the loss of fiscal potential contained in each BUT activity should be anticipated by Directorate General of Taxation by formulating the efforts that may be conducted by the Directorate General of Taxation in supporting the optimization of the income tax revenue on this PE. Moreover, the hindrances facing the tax imposition on this PE revenue should be identified carefully in order to seek the proper handling efforts.The determination of the profit amount on the companies will be fit with the actual condition and is not conducted hypothetically if carried in resident country. However, in case the business is conducted in the source country, its consequences that the source country also requires the cost in order that the business may operate. Therefore, the source country also should be given the taxing right on the business income gained by PE in the source country. How far the taxing right of the source country on the income from its region is determined by some criterion. The main criteria of PE is a "fixed place of business", namely there is a permanent place to conduct the business activities in the source country.The purpose of this thesis is to describe the treatment of income tax imposition on PE in Indonesia, arising issues and efforts that may be conducted by the Directorate General of Taxation in order that the collection of income tax on PE is more optimum.The used research method in this thesis writing is descriptive analytical method. The research was conducted through interviews with some tax official and tax officers, tax consultants, taxpayers and the potential taxpayers. The document investigation was conducted based on the scientific works and the tax regulations either based on the law, its implementation terms, or terms contained in tax treaties.Based on the research conducted in the field it was known that Badora Tax. Office had no sufficient capabilities to be able to identify BUT especially for the activity type of service provider. The difficulty to detect PE existence of the activity type of service provider also can not separated by the existing weaknesses in Badora Tax Office it self.From analysis result was obtained conclusion that activity type of activity type of service provider actually represents the very potential tax object, but it was not explored optimally, as hindered by the low understanding especially concerning international tax (especially on PE) and the minimum English language ability in the tax officers, and the limited staff fully understanding the type of business of each PE taxpayer.On the above conclusion, that it is suggested to improve the English language capability and the understanding on the international tax knowledge, it is better to hold the special education periodically and in sustainable way."