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"ABSTRAKTesis ini membahas mengenai tindak pidana di bidang perpajakan yang dilakukan oleh Wajib Pajak, tata cara penyelesaian tindak pidana di bidang perpajakan menurut peraturan perundang-undangan perpajakan dan pengaruhnya terhadap penerimaan negara yang dilihat dari aspek keadilan dalam pemungutan pajak. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Tujuan utama penelitian ini adalah untuk menguraikan dan memberikan masukan terhadap penerapan dari penyelesaian tindak pidana pajak di luar pengadilan dan aturan hukum atas tindak pidana tersebut. Hasil penelitian menyimpulkan bahwa Pasal44B Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan (UU KUP) memberikan peluang bagi wajib pajak untuk menyelesaikan tindak pidana yang dilakukan tanpa melalui proses pengadilan. Pasal 44B UU KUP juga memberikan peluang penerimaan negara yang lebih besar. Penyelesaian tindak pidana di bidang perpajakan berdasarkan perundang-undangan perpajakan yang dilakukan tanpa melalui proses pengadilan telah sesuai dengan tujuan utama pajak dan tidak menyalahi asas hukum yang berlaku di Indonesia.

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ABSTRACTThis study discusses the criminal acts committed by the taxpayer, the completion of that case according to the General Provision of Taxation Law and the settlement outside the court and its effect on state revenues which are viewed from the aspect of fairness in tax collection. The approach of this study is qualitative, while the method is descriptive. The main objective was to describe and provide input to the implementation of criminal tax settlement outside the court and the rule of law for such crime. The study concluded that article 44B in General Provisions of Taxation Law provides the opportunity for taxpayers to resolve crimes carried out without going through the court process. This article also provides opportunities for greater state revenues. Completion of criminal offenses in the field of taxation based on tax legislation without going through the court process conducted in accordance with the primary purpose and does not violate the principle of tax law in Indonesia."

"Pajak bersifat memaksa dan dapat dipaksakan. Disamping kewajiban, Wajib Pajak juga diberikan hak-hak. Wajib Pajak mempunyai hak yang mendasar yaitu mengajukan Keberatan, Banding dan Gugatan. Gugatan diatur dalam pasal 23 Undang-Undang tentang Ketentuan Umum dan Tata Cara Perpajakan. Untuk petunjuk pelaksanaan diatur dalam Pasal 37 Peraturan Pemerintah Nomor 74 tahun 2011. Hal-hal yang dapat diajukan sebagai Gugatan diatur pada pasal 23 Undang- Undang tentang Ketentuan Umum Perpajakan yang memberikan secara luas kepada Wajib Pajak mengenai hal-hal yang dapat diajukan Gugatan. Sementara dalam PP No. 74 tahun 2011 sebagai Petunjuk Pelaksanaan dari Undang-Undang KUP tersebut dalam Pasal 37 menyebutkan tentang Gugatan yang tidak dapat diajukan atau adanya pembatasan mengenai hal-hal yang bisa diajukan Gugatan. Dengan demikian Undang-Undang sendiri memberikan rumusan yang lebih luas mengenai apa saja yang diajukan sebagai gugatan, tetapi di Peraturan Pemerintah dibatasi hal-hal yang tidak bisa diajukan sebagai Gugatan.

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Taxation is coercive and can be enforced. Besides liability, the taxpayer is also granted rights. Taxpayers have a right fundamental objection is filed, Appeal and Lawsuit. The lawsuit provided for in article 23 of the Law on General Provisions and Tax Procedures. For guidelines set out in Article 37 of Government Regulation No. 74 of 2011. The things that can be submitted as stipulated in Article 23, Claims Act on General Rules of Taxation which gives broadly to taxpayers on matters that may be filed lawsuit. While the PP. 74 in 2011 as the directive implementation in Article 37 mentions the lawsuit can not be filed or the restriction of the things that can be filed lawsuit. Thus the Law itself provides a broadly defined as to what is proposed as a lawsuit, but in limited government regulation of things that can not be filed as a lawsuit. "

"This observation has objectives to acquire some opinions regarding understanding of tax payers against tax regulation, implementation of taxation criminal cases' observation to be used as shock therapy for the tax payers, and positive impact of the observation as an effort to uphold tax payers submission to the law.

Theoretical background is based onto criminal law as a public law, and the tax law is also an integral part of the public law, therefore both laws are in one systematical union. Close relation between the criminal law and the tax law can be distinctly seen by existence of criminal rules in the tax law.

Tax observation as a repressive approach, is the last effort to be implemented against the tax payers in order to uphold the tax law. If tax observation can be implemented properly, this will lead to submission increment of tax payers in fulfilling their tax obligations which in turn can increase state income from tax sector.

From respondent answers can be known that, the tax payers still face difficulty in understanding the existing tax law and regulation, and this influences the tax payers' submission to fulfill their obligations properly. Respondents also have opinion that the shock therapy executed will serve as a deterrent, so that by executing such therapy it is expected the tax payers will become afraid to commit criminal action in taxation.

To increase tax payers' understanding regarding the tax law and regulation, tax administrator must be proactive in giving consultation and education to the tax payers, because if tax payers can understand more, it is expected to increase their awareness and submission to pa' their taxes properly."

"An Overview on The Returning of Payment Excess of Value Added Tax Arranged in Article 17C Law Number 16 The Year 2000 About Ordinary Implementation and Ethic of TaxationNowadays, the effort to increase tax acceptance is an urgent one. It is caused either by the uncertainty of oil and gas acceptance or the difficulty and the risk to get foreign loan. The tendency triggers the government to dig out and to maximize the acceptance from tax sector. One of them is done by the completion of regulation in the field of taxation while keeping in mind with the principles of fairness, Law assurance, legality and simplicity.The implementation of tax reform 2000 still undergoes many handicaps emerging both from the government. Who doesn't often have coordination in preparing the implementation regulation and lazy obliged taxpayers to implement or make use of taxation rules, which have been established smie they are often in a disadvantageous position. The handicap also takes place in the implementation of article 17C about Ordinary Implementation and Ethic of Taxation especially in the completion process of restitution of value added tax since in one side the government is willing to give a quick service in the restitution process but in the implementation regulation which have been released.The goal of this thesis writing is to know factors which affect the effectives of policy in giving the facility of returning the excess preliminary of value added tax as set in article 17C about Ordinary Implementation and Ethic of Taxation and further to analyze factors in order to be able to overcome the emerging problems.The research method done in this thesis writing is analytical descriptive method with data collecting technique is library research and field research through serious interview by using interview guideline to related persons and questionnaire distribution to 42 obedient obliged taxpayers which are listed in tax service offices in the area of Kanwil DJP Jakarta Khusus.From the discussion result we've got a conclusion that the handicap of the effectiveness of policy in giving the facility of returning the excess preliminary of valve added tax as established in article 17 C about Ordinary Provision and Taxation Procedure is primarily caused by the requirement or the criteria of obedient established is too heavy and the taxation section is too high if fiscal correction in post audit is found.To implement the facility policy of tax access preliminary returning well, the requirement or criteria in establishing obedient obliged taxpayers should be reoverwied and so should the regulation of administration section impalement in the form of 100% rise as established in article 17 C paragraph 5 about General Provision and Taxation Procedure.Bibliography = 40 references, 8 regulations, 4 scientific works 1 seminar papers (1971 - 2004)"

"Tesis ini membahas mengenai hak Wajib Pajak (WP) untuk mengajukan keberatan atas Surat Ketetapan yang diterbitkan DJP sesuai dengan Pasal 25 KUP. Tetapi ayat (7) UU KUP 16/2000 mengatakan, keberatan tidak menghentikan proses penagihan. Persoalan timbul ketika sedang dalam proses keberatan, kemudian ditagih secara paksa, barang-barang milik WP disita, pemblokiran rekening bank milik WP, pencegahan ke luar negeri, penyanderaan dan pelelangan atas barang yang telah disita sebelumnya, ternyata kemudian dalam proses keberatan atau banding WP dinyatakan benar. Oleh karena latar belakang tersebut, maka pokok permasalahan tesis ini adalah apakah Pasal ini telah sesuai dengan asas keadilan dan telah memberikan asas kepastian hukum bagi WP. Permasalahan tersebut dibahas dengan menggunakan tipologi penelitan eksplanatoris, dengan menggunakan metode penelitian kepustakaan dan ditambah dengan informasi dari narasumber yang terkait, sehingga menghasilkan kesimpulan yaitu ternyata Pasal 25 ayat (7) UU No. 16 Tahun 2000 Tentang Ketentuan Umum dan Tata Cara Perpajakan (KUP) tidak mencerminkan asas keadilan dan asas kepastian hukum bagi WP.

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This thesis discusses the right of Taxpayers (WP) to object to an assessment issued by the DJP in accordance with Article 25 KUP. But paragraph (7) of the Act KUP 16/2000 says, mind does not stop the billing process. Problems arise when the object is in the process, then billed by force, belongings confiscated, blocking of bank accounts, abroad prevention, hostage taking and auctions for goods that have been seized earlier, was then in the process of objection or appeal is substantiated Taxpayer. Because of this background, the subject matter of this thesis is whether this article in accordance with the principles of equality and the certainty has given hope to WP. The issues discussed by using the typology of explanatory research, using research literature and supplemented with information from relevant sources, resulting in a conclusion that turns Article 25 paragraph (7) of Law no. 16 Year 2000 on General Provisions and Tax Procedures (KUP) does not reflect the principles of equality and the principle of certainty for WP."

"Peraturan mengenai kewajiban memungut Pajak Pertambahan Nilai oleh Pengusaha Kena Pajak dan objek yang dapat dikenakan Pajak Pertambahan Nilai diatur di dalam Undang-Undang Nomor 42 tahun 2009 tentang Pajak Pertambahan Nilai. Pelaksanaan dan tata cara pemungutan Pajak Pertambahan Nilai diatur di dalam Undang-undang 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan. Di dalam UU No. 28 tahun 2007 tersebut diatur pula pengukuhan Pengusaha Kena Pajak, dan juga sanksi apabila seorang Pengusaha Kena Pajak tidak melaksanakan kewajibannya. Namun, masalah kemudian timbul terkait kapan kewajiban perpajakan dari Pengusaha Kena Pajak itu timbul. Tidak ada pengaturan lebih lanjut dalam UU No. 28 tahun 2007 dan justru dalam UU No. 28 tahun 2007 terdapat pengaturan yang berimplikasi paradoks terhadap UU No. 42 Tahun 2009 terkait dengan kewajiban memungut Pajak Pertambahan Nilai yang dilakukan oleh Pengusaha Kena Pajak. Oleh karena itu dengan penelitian yang bersifat yuridis normatif maka tulisan ini akan menganalisis peran Wajib Pajak serta Direktorat Jenderal Pajak dalam rangka pelaksanaan Pajak Pertambahan Nilai sebagaimana terjadi dalam kasus Putusan Mahkamah Konstitusi Nomor 13/PUU-XIV/2016. Dari penelitian ini dapat ditemukan bahwa masih terdapat kekosongan hukum terkait pengaturan kewajiban perpajakan Pengusaha Kena Pajak.

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The regulations governing Value-Added Tax is Law No. 42 of 2009 on Value- Added Tax. The implementation of the Value-Added Tax is regulated in Law No. 28 of 2007 on General Provision and Taxation Procedure. Law No. 28 of 2007 regulates how to appoint someone to be a Taxable Entrepreneur/Enterprise. Nonetheless, problems then arise related to when is the tax obligation begins. No regulations regulate those things, and paradoxical interpretations arise between Law No. 42 of 2009 and Law No. 28 of 2007 related to Taxable Entrepreneur Obligations. Therefore, using Normative and Juridical methods in this study will try to conclude and analyze the taxpayers and the IRS’ role in conducting the Value- Added Tax activities based on the Constitutional Court’s Verdict No.13/PUU- XIV/2016. Build upon the case mentioned before; it concluded that there is still a legal uncertainty regarding the regulation that governs when the Taxable Entrepreneur’s tax obligations begin."

"Tujuan dari Persetujuan Pengenaan Pajak Berganda (P3B) adalah menghindari pengenaan pajak berganda dan mencegah penghindaran pajak. Salah satu cara untuk mencegah penghindaran pajak adalah dengan cara melakukan pertukaran informasi antara dua negara yang terlibat. Pertukaran informasi merupakan fasilitas yang terdapat dalam P3B. Organization for Economic Cooperation and Development (OECD) memandang bahwa pertukaran informasi menawarkan suatu kerangka legal untuk kerjasama antar negara tanpa harus melanggar hak negara lain maupun wajib pajak. Pertukaran informasi ini menjadi alat yang sangat efektif bagi administrasi suatu negara. Sejak 2006 OECD membuat suatu panduan manual yang dapat digunakan oleh setiap negara untuk melakukan pertukaran informasi. Indonesia sebagai salah satu negara yang berada di lingkungan globalisasi ekonomi dunia perlu meningkatkan pemanfaatan fasilitas klausul pertukaran informasi dalam P3B dengan negara treaty partnernya. Metode penelitian yang digunakan dalam penelitian karya akhir ini adalah deskriptif dengan teknik pengumpulan data dari studi kepustakaan serta wawancara. Pendekatan penelitian yang digunakan dalam skripsi ini adalah kualitatif.

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The goal of the tax treaty are to avoid double taxation and prevent tax avoidance and tax evasion. One way to prevent this by uses exchange of information between the two countries involved. Exchange of information is one of facility in tax treaty. The OECD considers that the exchange of information offers a legitimate framework for cooperation between countries without having to violate the rights of other countries as well as taxpayers. This information exchange becomes a very effective tool for administration taxation of a nation. Since 2006 The OECD make a manual guidelines that can be used by each competent authority to do exchange of information. Indonesia as one of the countries that are in the circle of economic globalization of the world needs to boost usage of facilities the exchange of information clause in the treaty country P3B with his partner. The research method used in the writing of this thesis is description with data collection techniques of literary study and study-related interviews. The research approach used in this thesis is qualitative."

"Kepatuhan Bendaharawan Pemerintah sebagai pemungut/pemotong pajak sangat penting artinya dalam rangka mengamankan penerimaan negara. Penelitian ini bertujuan untuk mengetahui tingkat kepatuhan dan memberikan rekomendasi dalam meningkatkan kepatuhan bendahara pemerintah pada aspek perpajakan. Penelitian ini dilakukan pada Bendahara UIN Jakarta. Metode yang digunakan adalah studi kasus. Melalui pengolahan data, diperoleh tingkat kepatuhan pajak hanya sebesar 65%. Maka dapat disimpulkan bahwa tingkat kapatuhan pajak bendahara UIN Jakarta masih rendah. Hal ini disebabkan oleh rendahnya tingkat pemahaman bendahara, belum adanya sistem pengelolaan pajak yang baik, dan tidak diterapkannya sanksi perpajakan. Rekomendasi yang dapat diberikan untuk meningkatkan kepatuhan antara lain memperbaiki sistem pengelolaan perpajakan, meningkatkan fungsi pengawasan, dan meningkatkan pemahaman bendahara pada aspek perpajakan.

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Tax compliance of state treasurers as tax collector/holder is very important in order to secure the state revenues. This study aims to determine the level of tax compliance of state treasurers and to provide recommendations for improving the tax compliance of state treasurers.

This research was conducted on the treasurers of State Islamic University of Jakarta. The methods used are case study analysis. Through data processing was obtained the tax compliance rate is only 65%. It can be concluded that the tax compliance level of the treasurers of UIN Jakarta is still low. It can be caused by the low level of understanding of the treasurers, the lack of a good tax management system, and the denial of tax penalties.

Recommendations that can be given to improve tax compliance are, among others, by improving the tax management system, improving the monitoring system, and increasing the understanding of the treasurers on tax laws."

"Salah satu cara alternatif pemerintah dalam menghadapi krisis energi fosil adalah dengan mengembangkan energi terbarukan dan salah satu jenis energi yang menjadi fokus adalah panas bumi. Oleh karena itu kebijakan-kebijakan pemerintah diperlukan untuk mendorong industri panas bumi termasuk kebijakan pajak. Pada tahun 2003 (rezim baru panas bumi) pemerintah melakukan perubahan kebijakan atas pajak penghasilan badan yang sebelumnya bersifat lex specialis menjadi lex generalis. Penelitan ini bertujuan untuk menggambarkan dan menganalisis latar belakang perubahan kebijakan pajak penghasilan pada bidang usaha panas bumi. Tujuan kedua adalah menggambarkan dan menganalisis perubahan kebijakan pajak penghasilan badan antara rezim lama dan rezim baru pada bidang usaha panas bumi. Penelitian ini dilakukan dengan pendekatan dan metode kualitatif. Hasil penelitian menunjukkan pertama bahwa ada 3 faktor yang melatarbelakangi perubahan kebijakan PPh tersebut yaitu masalah penentuan jenis penghasilan, bagian pemerintah yang sudah tidak ekonomis lagi dan konsep kontrak panas bumi yang tidak dapat mengimbangi perubahan ekonomi. Hasil selanjutnya adalah kebijakan pajak penghasilan badan untuk bidang usaha panas bumi memerlukan peraturan yang terjamin kepastian hukumnya terutama pada rezim baru yang menggunakan asas lex generalis. Saran penelitian ini antara lain bahwa seyogyanya perumusan Peraturan Pemerintah tentang industri panas bumi memperhatikan kebutuhan investor sehingga PP yang dikeluarkan akan tepat sasaran dan juga menjamin kepastian hukum yang tinggi, sebaiknya pemerintah lebih mensosialisasikan kepada investor mengenai fasilitas pajak penghasilan pada bidang usaha panas bumi, dan pemerintah sebaiknya lebih mengkaji fungsi pajak penghasilan pada rezim baru panas bumi.

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One of the way to encounter the fossil energy crisis is to evolving non-renewable (non fossil) energy and geothermal become the top choice to be developed. Thus, government’s policy is needed to support this industry, so is tax policy. In 2003 (new regime for geothermal in Indonesia), government reformed the tax policy from lex specialis to lex generalis.

This research is aimed to describe and analyze the background of tax reform in geothermal industry. Secondly, is to describe and analyze the comparation of tax policy for new and old regime of geothermal industry. This research use qualitative method.

The result of this research is (1) there are 3 factors which reform the tax policy in geothermal industry, the problem to indentify the type of income, uneconomically government’s share and lex specialis principle which can’t be counterbalanced the economic change. (2) Tax policy for geothermal industry need certainty the most, specially in new regime which use lex generalis principle.

Recommendation of this research comprised that government should concern about government regulation for geothermal industry making in order to produce a precise regulation and a certainty laws, government should socialize about income tax facility to investor and also government have to consider about income tax function of new geothermal regime."