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"Dalam rangka menyukseskan pembangunan nasional, penerimaan negara yang berasal dari dalam negeri sangatlah penting. Oleh karena itu, di dalam Garis-garis Besar Haluan Negara (GBHN) dinyatakan bahwa penerimaan negara terus diupayakan peningkatannya dengan menggali dan mengembangkan semua sumber penerimaan negara, termasuk sumber penerimaan yang berasal dari pajak dan sumber lainnya, dengan memperhatikan peningkatan kemampuan pembiayaan pembangunan nasional oleh masyarakat dan dunia usaha.Berdasarkan pola pikir tersebut di atas, pemerintah telah melakukan banyak upaya baik melalui usaha intensifikasi maupun ekstensifikasi untuk dapat meningkatkan penerimaan negara berupa pajak serta melakukan pembenahan peraturan dan perangkat perpajakan yang ada. Salah satu upaya yang ditempuh pemerintah untuk mencapai tujuan tersebut adalah dengan memberlakukan peraturan-peraturan perpajakan yang bersifat khusus, di antaranya adalah pengenaan Pajak Penghasilan yang bersifat final dengan tingkat tarif tertentu yang besarnya tarif berbeda-beda tergantung pada jenis objek Pajak Penghasilannya.Dengan tujuan untuk mengetahui pengaruh pengenaan PPh Final atas transaksi penjualan efek di bursa efek terhadap perlakuan biaya dan pajak penghasilan pada perusahaan yang bergerak di bidang sekuritas, penulis melakukan penelitian terhadap PT. X Securities.Selain melakukan penelitian kepustakaan yaitu dengan mempelajari buku-buku bacaan, peraturan-peraturan perpajakan yang berhubungan dengan permasalahan yang dibahas dalam tesis ini, penulis juga melakukan penelitian lapangan dengan cara mengadakan pengamatan terhadap kegiatan PT. X Securities, terutama yang berkaitan dengan praktek akuntansi dan perpajakan pada perusahaan.Sebagai salah satu kesimpulan dari tesis ini adalah pengenaan PPh Final atas transaksi penjualan saham mempengaruhi pengakuan biaya yang dapat dibebankan menurut aturan fiskal, yang selanjutnya akan mempengaruhi penghitungan pajak penghasilan suatu perusahaan perantara pedagang efek, yang penghasilannya terdiri dari dua unsur, yaitu penghasilan yang dikenakan PPh Final dan penghasilan yang tidak dikenakan PPh Final."

"Usaha Mikro, Kecil, dan Menengah tidak terlepas dari pengenaan pajak penghasilan. Pemerintah mengeluarkan Peraturan Pemerintah (PP) Nomor 23 Tahun 2018 yang merelaksasi tarif pajak penghasilan (PPh) final bagi wajib pajak usaha kecil menengah (UKM), dari 1% menjadi 0,5% dan berlaku sejak 1 Juli 2018. Pelaku UKM yang bisa memanfaatkan PPh final dengan tarif khusus ini adalah yang memiliki omzet maksimal Rp 4,8 miliar setahun. Masalah yang akan dijadikan fokus penelitian antara lain Bagaimana Perbandingan Definisi UMKM yang dikenakan PPh Final dalam PP Nomor 23 Tahun 2018 dengan Definisi UMKM dalam Undang-undang No. 20 Tahun 2008, dan Apakah pengenaan pajak penghasilan final telah berdasarkan azas keadilan hukum dan perlindungan terhadap pelaku usaha UMKM setelah terbitnya PP Nomor 23 Tahun 2018. Metode Penelitian dilakukan yuridis normatif dengan menggunakan data sekunder yang bersumber dari bahan hukum primer dan sekunder.Dari hasil penelitian ditemukan ditinjau dari segi keadilan dan perlindungan hukum terhadap UMKM dalam perpajakan (equity principle), pengenaan pada PPh Final tidak sesuai dengan prinsip keadilan dan perlindungan  karena tidak mencerminkan kemampuan membayar (ability to pay). Pemajakan yang adil adalah bahwa semakin besar penghasilan maka semakin besar pula pajak yang harus dibayar. Ini disebut dengan keadilan vertikal atau vertical equity. Penghasilan yang dimaksud disini adalah penghasilan neto. Berhubung PPh Final dihitung langsung dari peredaran bruto maka pemajakan tersebut tidak sesuai dengan konsep keadilan dalam pemajakan. Bahkan di dalam keadaan rugi pun, dengan pengenaan PPh Final seseorang atau badan usaha tetap harus membayar pajak.

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Micro, Small and Medium Enterprises can’t be excluded from income tax imposition. The Government Regulation (PP) Number 23 year 2018 issued by the government which relaxed income tax rate for small and medium enterprises (SME) taxpayers from 1% to 0.5% was valid from 1 July 2018. SMEs that can utilize the special rate final income tax rate are ones that has a maximum turnover of 4.8 billion rupiah per year. The main focus on this research includes Definition Difference between MSMEs subjected to the Final income tax rate of Government Regulation Number 23 Year 2018 and MSMEs subjected to the constitutional law Number 20 year 2008, also whether the imposition of final income tax has been based on the principle of legal justice and protection of MSME business after Government Regulation Number 23 of 2018 was issued. The method of research is normative juridical using secondary data from primary and secondary legal materials.

Research results shows that in terms of justice and legal protection of the MSMEs related to taxation (equity principle), the imposition of Final income tax rate is not in accordance with the principles of justice and protection because it doesn’t reflect ability to pay. Fair taxation is that the greater the income, the greater the tax obligation. This is defined as vertical equity. The income referred is net income. Final income tax rate is calculated directly from gross circulation, which is why the taxation is not in accordance with the concept of justice in taxation. Even in a state of loss, with the imposition of Final Income Tax each person and business entity must pay taxes."

"Pokok permasalahan dalam penulisan ini adalah apakah pungutan pajak penghasilan yang bersifat final dapat meningkatkan penerimaan pajak penghasilan secara keseluruhan ? dan apakah telah memenuhi prinsip-prinsip dan azas-azas perpajakan yang berlaku umum ? Untuk membahas pokok permasalahan dan tujuan penelitian, penulis menggunakan metode deskriptif, dengan teknik pengumpulan data berupa studi kepustakaan dan studi lapangan melalui wawancara mendalam dengan pihak pihak terkait.Pembahasan dan analisis masalah, diketahui bahwa pungutan pajak penghasilan final yang berlaku, hanya didasarkan pada aspek kemudahan pungutan pajaknya. Sedangkan aspek keadilan dan kepastian hukum dalam pemungutan pajak kurang mendapat perhatian.Dilihat dari sudut pandang penerimaan, pelaksanaan pungutan pajak penghasilan final cukup berhasil dalam meningkatkan pajak penghasilan dari jasa konstruksi. Hal ini dibuktikan dari jumlah penerimaan yang meningkat setiap tahunnya yaitu dari Rp 293,14 milliar tahun 1996/1997 menjadi Rp 415,01 milliar tahun 1997/1998 atau meningkat 41,57 % dan Rp 560,39 milliar tahun 1997/1998 atau meningkat 91,16 % bila dibanding dengan tahun 1998/1997.Akan tetapi bila dilihat dari kontribusi nya terhadap pajak penghasilan secara keseluruhan untuk masing-masing tahun yang bersangkutan, maka pungutan pajak penghasilan final tidak memberikan peningkatan yang cukup signifikan. Bila pada tahun 1996/1997 kontribusi pajak penghasilan jasa konstruksi adalah 1,08 % maka pada tahun 1997/1998 meningkat menjadi 1,21 % dan tahun 1998/1999 menurun menjadi 1,01 %. Keadaan ini terutama disebabkan penigkatan penerimaan pajak penghasilan yang setiap tahun cukup besar.Untuk menjamin kepastian hukum dan keadilan pajak, hendaknya peraturan yang berlaku, tidak membedakan sesama wajib pajak yang bergerak dalam bidang usaha yang sama, sebagaimana ditemukan pada peraturan bidang usaha jasa konstruksi yang membebaskan peredaran usaha di atas Rp. 1 (satu ) milliar dari pungutan pajak penghasilan final.Atas pembahasan dan beberapa kesimpulan yang diperoieh, akhirnya penulis menyarankan agar pungutan pajak penghasilan final sebaiknya tidak diberlakukan bagi pengusaha jasa konstruksi, mengingat ketentuan tersebut tidak sesuai dengan kriteria keadilan dalam pemungutan pajak, baik ditinjau dari sudut keadilan horizontal maupun vertikal serta kurangnya kepastian hukum wajib pajak akibat peraturan atau ketentuan yang sering mengalami perubahan."

"Penerimaan pajak merupakan sumber penerimaan negara yang utama selain dari pinjaman luar negeri dalam rangka membiayai kegiatan negara untuk pelayanan dan pelaksanaan pembangunan. Pajak yang dikelola oleh Direktorat Jenderal Pajak menganut azas self assessment dalam proses pemungutannya. Dalam azas ini Wajib Pajak diberikan kebebasan untuk menghitung sendiri pajak yang terhutang dan membayarkannya ke kas negara. Pajak yang dibayar ini akan dianggap benar oleh Direktorat Jenderal Pajak selama tidak ditemuinya data yang menyatakan bahwa yang dilaporkan Wajib Pajak di dalam Surat Pemberitahuan (SPT) adalah tidak benar.Intensifikasi penerimaan pajak adalah kegiatan yang dilakukan oleh Direktorat Jenderal Pajak untuk bagaimana agar pajak yang sudah dibayarkan oleh Wajib Pajak di atas, dapat lebih ditingkatkan lagi melalui penerapan sanksi perpajakan. Untuk dapat menerapkan sanksi perpajakan, maka yang dibutuhkan oleh Direktorat Jenderal Pajak adalah data yang dapat meghasilkan informasi tentang berapa sebenamya kegiatan usaha yang dilakukan Wajib Pajak tersebut sehingga akhirnya dapat diketahui berapa seharusnya pajak yang dibayar oleh Wajib Pajak.Data tentang kegiatan usaha Wajib Pajak tidak berada pada Direktorat Jenderal Pajak, tetapi berada pada berbagai sistem informasi yang berada pada unit organisasi lain dan salah satunya Pertamina. Sampai saat tesis ini ditulis Direktorat Jenderal Pajak belum dapat memproses data transaksi Wajib Pajak yang berada pada Sistem Informasi Pertamina karena memang belum terjadi integrasi antara kedua sistem informasi di atas.Tesis ini mencoba membahas apa manfaat yang dapat diperoleh Direktorat Jenderal Pajak, khususnya dalam intensifikasi penerimaan pajak apabila dapat diwujudkan integrasi antara sistem informasi Direktorat Jenderal Pajak dengan Sistem Informasi Pertamina. Dengan perkataan lain apa manfaat yang diperoleh Direktorat Jenderal Pajak dengan adanya data transaksi kegiatan usaha Wajib Pajak pada Sistem Informasi Direktorat Jenderal Pajak.

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House is a physical basic need for human. Like other basic needs, minimum quantity is difficult to be minimized without having bad impact, to health (psyche and physical), and to human quality. It is only the quality which is able to be adapted with natural environment condition, the capability and cultural level of its supporter human including the architecture. Therefore, we can always find housing problems among the citizen over the countries around the world, mainly in the middle and low class citizen.

Indonesian Government has executed housing development in large scale, mainly for low and middle class community since Pelita II. Nevertheless the rate of housing necessity is still above the rate of housing development rate.

The house owning credit from Bank Tabungan Negara (KPR-BTN) supports most of housing fund in Indonesia. In Repelita V, development target as much as 450,000 houses unit is compulsory decreased to be 350,000 units because of the shortage of housing fund of Indonesian government. In that case, housing problem in Indonesia is still even bigger. In reality, they change most of occupied houses, either the area of the house and the material of the house. Whereas, amount of KPR installment as much as 1/3 family income has exceeded the capability of housing income separation that reach 1/5 family income of Indonesian worker community. It is actually become a burden for the community whose hard enough economic condition. For environment, it represents a waste of resources and the escalation of rubbish. House expansion that is compulsory violating house establishment regulation because of the limited kavling land area will reduce the physical environment quality of the house. In addition, the house convenience also reduces. If it is excelled by technology achievement, the technology itself will require extra cost for purchasing tools and the amount of electrical bill. The case due to family characteristic of prospective occupant has not yet been considered in housing development at large scale. The consideration is always the family income that is big enough to afford credit installment to avoid credit breakdown.

The purposes of the research are to find: family characteristic factors that have relationship and correlation to house floor expansion, the average of house floor needed, what materials are used, family characteristic relationship with the reduction of physical environment quality of the house, and also the occupant families perception to their house before and after the changing.

Research location is applied to PERUMNAS Klender Housing, Duren Sawit District. East Jakarta. The research is conducted on type D.45 houses with samples as much as 100 families and their houses. The data collecting technic that used are: questionnaire, interview, observation, measurement, drawing and documentary. The data analysis, cover the quantitative analysis (frequency distribution, descriptive, chi-square and Tinier regression), and qualitative analysis.

In short, this research has proceeded as follows:

1. Macro environment of housing at the PERUMNAS Klender Housing is good enough in diversity and dispersion resident, road net system, transportation, drainage, except, the fact that drinking water supply from PAM DKI Jakarta is bad.

In order to solve water problem, the residents pump clean water from shallow land water either electrically or manually.

Environment homeostatic increase properly keeps up with the completion of social facility that influences its surrounding growth. Therefore, the occupants are living comfortably. They will not move to another place, although they are not satisfy enough that they will still want to change the materials and expand their house again.

2. The average of floor area had been expanded; from 45 m2 to 76 m2 with the average of land kavling area is 108 m2.

3. Education level of family head, number of family occupant member, and kavling land area has a positive correlation within significant at the 0,05 and 0,01 level with house floor enlargement.

4. The relationship of the children highest education level, amount of family income, origin region of family head, with house floor enlargement is not significant. It is presume the occupants use their extra income to afford the changing of their houses.

5. Impact of the house changing: the air circulation quality and the utilization of indoor daylight are reducing. There are 74 % of houses whose not hardened yard is below the number of 10 7 from kavling land area.

6. The relationship of the highest education level (of family head and his children), income level, origin region of family head, kavling land area, with the decrease of physical environment quality of the houses, are not significant.

7. The number of family member of house occupant has a relationship significant at the 0,05 level, with the utilization of daylight.

8. Although there is an insignificant, there exist a middle degree of association among origin region of family head with quality of daylight utilization, and not hardened kavling land area. Such degree of association of the houses, whose family head coming from Sumatera, its appearance is to be relatively better than the houses whose family head coming from Java.

9. Nowadays from houses, there are 14 % storied houses, 11 % of bleach-field is upstairs, 32% violated building border line, and half of the samples claim that they had changed the houses without permission."

"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)"