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"Fungsi perbankan syariah dalam pembiayaan ekonomi mikro perlu diberikan dorongan insentif pajak seperti penggunaan nilai buku. Fokus skripsi ini untuk membahas pembatalan izin penggunaan nilai buku PT X yang ditinjau dari ketentuan yang berlaku dan asas-asas pemungutan pajak dari teori Adam Smith. Penelitian ini adalah penelitian kuantitatif. Hasil penelitian menunjukkan bahwa pembatalan izin penggunaan nilai buku PT X tidak sesuai dengan prosedur formal ketentuan Per-DJP 28 Tahun 2008. Ditinjau dari asas kepastian hukum, terdapat kesalahpahaman antara PT X dengan Kanwil DJP tempat PT X terdaftar terkait laporan keuangan audit sebelum dan sesudah pemekaran usaha. Ditinjau dari asas kenyamanan membayar pajak dan efisiensi, ketetapan pajak menjadi tidak tepat waktu dan biaya audit laporan keuangan cukup besar.

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The function of syariah banking in financing micro-economics needs tax incentives such as use of book value. The focus of this thesis is about analyze permission cancellation of the used book value by PT X , which is viewed from regulations and the four maxims: the cannons of taxation. This research used the quantitative research approach. Result of research that the cancellation of permission to use pooling of interest method by PT X was not in accordance with the tax laws formal. In the certainty perspective, there is a misconception between PT X and the district office of Directorate General of Taxes regarding financial report an audited before and after of the expansion. In the convenience and efficiency perspective, tax assessment is not timely and the cost of the audit of financial statements is quite large."

"Everyone who has a debt has an obligation to pay. But the problem is debtor not always in the best financial condition and having fund to paid in. In that situation, debtor need to rescheduling the term of payment. If this rescheduling can be acceptable by creditor, the debtor can have an opportunity to pay. But if the creditor doesn?t want to rescheduling the term of payment so one way to solve this problem is by having a debt restructuring. One of the debt restructuring method is debt to asset method. In order to make this restructuring became efficient and effective, debitur need to have a tax management in debt restructuring. Researcher choose this topic because he wish to know about the appropriate tax management that can be apply in debt restructuring by using debt to asset swap method. The research is use qualitative descriptive method and two ways of collecting data techniques. They are in depth interview and literature evaluation. The information get from the interview than compared with secondary data to have a validity data. In this writing of script problems to be lifted is: How is the tax implementation of debt restructuring by using debt to asset method? How is tax management can be applicable in debt restructuring by using debt to asset swap method? What is the constraint of tax management application in case of debt restructuring by using debt to asset swap? Tax management in case of debt restructuring by using debt to asset swap method can be apply by having a good knowledge about tax regulation that regulate about the various asset that can be used for pay the debt. Every asset have each tax effect, therefore if you want to having a tax management in order to restructuring your debt with debt to asset swap, you must known well about the tax effect in each asset that you want to used to pay the obligations."

"Tax in a business company can be identified as a burden that must be minimized since it reduces the net profit of the company. A company's effort to maximize its profit is related to the effort to minimize the burden. One of methods to minimize tax burden is tax planning. That is what PT ABC aiming to do to diverse its business in property sector.Three subject matters are going to be discussed in this research. The first subject is analyzing tax planning which have been done by PT ABC for diverse its business in property sector. Second is explaining other methods of tax planning which can be alternatives chosen by PT ABC in order to diverse its business. And third is analyzing the effect of the tax planning which PT ABC has chosen to minimizes the tax burden effectively.This research uses the interpretive social science approach or also known as the qualitative approach. This research is descriptive, meaning that this research supposedly tries to describe social phenomenon by collecting data. Researcher has performed studies of regulations and literature such as tax laws and regulations, and other theoritical sources. Researcher also has performed field research in a company which is PT ABC, by interviewing the financial manager.This research has described PT ABC's tax planning for business diversification in property sector. The Tax planning that have been chosen by PT ABC are setting up a new corporation, avoiding land takeover from the owner to avoid Bea Perolehan Hak atas Tanah dan Bangunan, and splitting the price of land and buliding through selling contract mechanism to buyers. There are many alternatives of tax planning in order to diverse a business. The alternatives to do tax planning are, through setting up a new business form which are by setting up a new corporation or a joint operation, by choosing type of trade transactions, or as an investment which are lending loan (direct loan or back to back loan) or buying shares. Each alternative has positive and negative impacts concerning the tax planning. This research has analyze the most efficient tax expense by comparing the tax planning methods between PT ABC's Tax planning and other alternatives."

"Seeing the condition of DKI Jakarta province as the capital city of Indonesia, as well as a center of economic trades and business district, has a lot of potential income that base on taxes. Mobile billboard tax is one of the potential local taxes in relation to increasing the need of local taxation revenue. But the imposition of Mobile billboard rent value as the tax base are different with other type of billboard. Mobile billboard was imposed with flat rate, without consider the strategic value and length of road class value which has come to decrease the local tax revenue.Based on the different imposition of tax base, the writer is attracted to make a research. The approach used in this research is qualitative approach. The goal is trying to find out which treatment are suits best for mobile billboard tax base. The research method used is descriptive because the writer tries to give a detail description for mobile billboard tax treatment by considering the strategic value and length of road class value as the variable of mobile billboard tax base which has known as Mobile Billboard Rent Value. The data collection technic used in this research is by reading the literature which focus on the research, observation, and interview. The interview was done with government institution that related to the subject, advertising agencies and tax experts.The conclution of this research shows that mobile billboard tax has a special treatment with flat rate because it is not stay on one location and has a high mobilities. And to increase the local tax revenue, local government could have an improvement by sets the tariff to the highest road classification for mobile billboard that have same route everyday. Otherwise, mobile billboard that has a different route could sets to the average tariff from the road class value."

"Mengacu pada ketentuan Pasal 11 UU Pajak Pertambahan Nilai (UU PPN), saat terutangnya pajak atas penyerahan Barang Kena Pajak (BKP) adalah saat penyerahan atau saat pembayaran, mana yang lebih dahulu terjadi. Saat penyerahan BKP kemudian ditentukan dalam beberapa kategori, termasuk pada saat pengakuan pendapatan, saat pengakuan piutang atau saat pembuatan faktur penjualan. Namun penentuan saat penyerahan yang berlaku umum ini tidak berlaku untuk penyerahan BKP konsinyasi yang saat penyerahannya diatur secara khusus pada saat diserahkannya barang untuk dititipkan. Penelitian ini dilakukan berdasarkan pendekatan kualitatif dan bertujuan untuk menganalisa ketentuan PPN atas penyerahan BKP dalam transaksi konsinyasi dan kesesuaiannya dengan konsep penyerahan serta menggambarkan kendala yang dihadapi oleh PKP dalam melaksanakan ketentuan PPN atas transaksi konsinyasi.

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Pursuant to provision of Article 11 of prevailing Value Added Tax (VAT) Law, supply on taxable goods is due when the goods are delivered or when the payment are made, whichever occurs first. The taxable supply then determined in several catagories away other things to be in line with the revenue recognition as for accounting purpose, on receivable recognition, or when the invoice is issued. However, this general provision of time supply determination does not apply for supply of goods on consignment transaction that is normally due on delivery of consignment goods. Therefore, the purpose of research that conducted by the qualitative approach is to analyze the VAT provision of supply of goods on consignment transaction and it's conformity with taxable supply concept and describes the obstacles encountered by taxable person in implementing the provision of the VAT consignment transaction."

"Skripsi ini membahas mengenai pemungutan retribusi izin gangguan tempat usaha di wilayah Jakarta Utara. Skripsi ini mengangkat dua permasalahan yaitu pelaksanaan pemungutan retribusi izin gangguan di Jakarta Utara beserta faktor- faktor penghambatnya. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam dan studi kepustakaan. Hasil penelitian ini menunjukan bahwa dalam pelaksanaan pemungutan retribusi izin gangguan di Jakarta Utara, petugas melakukan pengidentifikasian wajib retribusi melalui pendataan secara langsung ke lapangan dan dalam penetapan retribusi izin gangguan, petugas masih dapat melakukan diskresi. Sanksi-sanksi baik sanksi administratif, denda dan pidana belum diterapkan sesuai dengan peraturan yang berlaku. Selain itu, ada faktor penghambat dalam pemungutan retribusi seperti Sumber Daya Manusia yang masih kurang, belum ada standar kriteria untuk jenis usaha serta biaya operasional yang belum dianggarkan.

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This thesis discusses about disturbance permits for business premises levying charge in North Jakarta. The research raised two issues; the levying process of disturbance permits for business premises charge in North Jakarta and its inhabiting factors. The study used a qualitative approach with in-depth interview and literature study as data collection techniques.

The results of this research indicate that within levying process of disturbance permits for business premises charge in North Jakarta, officers shall identify charge payers through direct data collection in the field and also while within charge levying process is running, officers can still perform discretion.

Sanctions both administrative and criminal pelanties and also fines have not been applied in accordance with applicable regulations. In addition, there are inhabiting factors within charge levying process as human resources is still lacking, also there is no standard criterias for types of businesses as well as operational costs have not been budgeted yet."

"Penelitian ini bertujuan untuk menganalisis dasar pemikiran yang melatarbelakangi perumusan kebijakan bea masuk ditanggung pemerintah atas impor barang dan bahan guna pembuatan peralatan telekomunikasi, implementasinya, serta faktor penunjang dan penghambat dalam implementasinya. Penelitian ini adalah penelitian kualitatif. Teknik pengumpulan data menggunakan wawancara mendalam dan studi literatur.Hasil penelitian ini menunjukkan bahwa dasar pemikiran yang melatarbelakangi perumusan kebijakan bea masuk ditanggung pemerintah atas impor barang dan bahan guna pembuatan peralatan telekomunikasi adalah karena krisis ekonomi global, pertumbuhan industri jasa telekomunikasi, dan upaya untuk meningkatkan daya saing industri peralatan telekomunikasi.

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The purpose of this research is to analyze the background of the policy of customs duties borne by the government on the import of goods and materials to produce telecommunications equipment, the implementation, and also supporting and inhibiting factors due to the implementation. This research is a qualitative research. Data collection techniques using depth interviews and literature studies.The research result shows that the background of the policy of customs duties borne by the government on the import of goods and materials to produce telecommunications equipment is because the global economic crisis, the growth of the telecommunication service industry, and efforts to improve the competitiveness of the telecommunication equipment industry."

"Laporan ini bertujuan untuk menganalisis dua skema pembayaran yang dirancang oleh perusahaan klien atas transaksi franchise Transaksi franchise ini menimbulkan sejumlah biaya yang harus dilunasi sehingga perlu dilakukan klasifikasi atas masing masing biaya untuk keperluan penerapan perjanjian penghindaran pajak berganda Beberapa biaya dikategorikan sebagai business profit royalti atau cost Implikasi perpajakan timbul atas sejumlah pembayaran tersebut Business profit akan dikenai pajak di Swedia dan 10 PPN Luar Negeri royalti akan dikenai pajak 15 dan 10 PPN Luar Negeri dan cost dikenai pajak 10 PPN Luar Negeri Semua analisis akan mengacu kepada peraturan perpajakan domestik Indonesia dan perjanjian penghindaran pajak berganda antara Indonesia dengan Swedia.

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The purpose of this report is to analyze two payment schemes designed by client rsquo s company for franchise transaction There are several payments arose from franchise transaction so it is necessary to classify each payment for the need of tax treaty implementation Several payments are categorized as royalty business profit or cost There are tax implications from these payments Business profit is taxed in Sweden and subject to 10 VAT Offshore royalty is subject to 15 tax rate and 10 VAT Offshore and cost is subject to 10 VAT Offshore All analysis are based on domestic taxation regulation in Indonesia and tax treaty between Indonesia and Sweden."

"Dalam karya akhir ini dilakukan penelitian terhadap suatu kasus pemeriksaan atas dugaan penerbitan dan atau penggunaan faktur pajak secara tidak sah dengan tujuan untuk mengetahui bagaimana suatu badan usaha yang telah terdaftar sebagai Wajib Pajak dan telah dikukuhkan sebagai Pengusaha Kena Pajak yang secara ketentuan peraturan perundang-undangan perpajakan diharapkan dapat memberikan pengaruh positif bagi penerimaan negara di bidang perpajakan justru mencari keuntungan dengan mengambil pajak dari masyarakat dengan cara melakukan kegiatan usaha fiktif. Berdasarkan hasil pemeriksaan yang dilakukan terhadap PT. Mutia Andalan Putra, suatu badan usaha yang bergerak di bidang perdagangan besar, diperoleh sinyalemen bahwa kemudahan yang diberikan oleh Direktorat Jenderal Pajak kepada masyarakat dunia usaha untuk mendafarkan diri menjadi Wajib Pajak serta untuk dikukuhkan sebagai Pengusaha Kena Pajak telah disalahgunakan oleh sebagian pihak dengan memanfaatkan kemudahan mendapatkan Kartu Tanda Penduduk dengan identitas palsu untuk mencari keuntungan sendiri. Hal ini sangat bertentangan dengan tujuan diberikannya kemudahan tersebut dan memberikan dorongan kepada aparat perpajakan untuk lebih tegas dan lebih tertib dalam memberikan pelayanan kepada masyarakat tanpa harus menghilangkan kemudahan-kemudahan yang telah diberikan.Pajak Pertambahan Nilai (PPN) merupakan salah satu jenis pajak yang paling sering disalahgunakan. Unsur utama yang menyebabkan PPN lebih mudah disalahgunakan karena dalam sistem self assessment setiap Wajib Pajak yang telah dikukuhkan sebagai Pengusaha Kena Pajak diberikan kewenangan untuk memungut, menghitung, menyetorkan dan melaporkan PPNnya sendiri. Dengan sistem self assessment tersebut sangat dimungkinkan bahwa tidak terjadi sinkronisasi antara kebenaran formal dengan kebenaran material dalam transaksi, titik inilah yang sering menjadi kelemahan yang dimanfaatkan oleh pihak-pihak yang mau mengambil keuntungan dengan menerbitkan faktur pajak sebagai instrument pemungutan PPN tanpa adanya penyerahan bagang/jasa kena pajak.Sampai karya akhir ini ditulis, keberadaan Wajib Pajak yang sesungguhnya dan para pemegang saham maupun pimpinannya belum diketemukan sehingga tidak ada pihak yang dapat dimintai keterangan dan pertanggungjawaban atas dugaan penerbitan faktur pajak yang diterbitkan secara tidak sah dan telah beredar luas di masyarakat usaha. Dengan kejadian itu, sambil menunggu adanya "single identity number" disarankan agar untuk mendapatkan pengukuhan sebagai Pengusaha Kena Pajak, identitas para pengurus tidak hanya didasarkan KTP saja tetapi perlu pas foto dan contoh sidik jari dari kepolisan.Nama dan identitas Wajib Pajak dalam karya finis ini dengan sengaja tidak dirahasiakan dengan harapan agar apabila masyarakat mengetahui keberadaan Wajib Pajak tersebut dapat memberitahukan kepada Direktorat Jenderal Pajak. Nama PT Mutia Andalan Putra juga telah disebutkan sebagai salah satu Wajib Pajak yang diduga menerbitkan faktur pajak tidak sah dalam surat edaran Direktur Jenderal Pajak Nomor : SE-09/PJ.52/2005 tanggal 9 Juni 2005 tentang Perubahan Kelima atas Surat Edaran Direktur Jenderal Pajak Nomor : SE-27/PJ.52/2003 tentang Daftar dan Sanksi atas Wajib Pajak yang Diduga Menerbitkan Faktur Pajak Tidak Sah."

"Penelitian ini menganalisis penentuan jenis penghasilan yang timbul dari pembayaran penghasilan yang dilakukan perusahaan di Indonesia yaitu PT. PGAS Telekomunikasi Nusatara (PGASCOM) kepada perusahaan-perusahaan asing di Singapura. Permasalahan yang dikaji dalam penelitian ini adalah penggolongan jenis penghasilan atas penghasilan dari transaksi sewa kabel fiber optik dan pengadaan akses internet yang dibayarkan PGASCOM ke Singapura, serta perlakuan perpajakan yang harus diterapkan oleh PGASCOM atas pembayaran penghasilan tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data berupa studi literatur dan studi lapangan dengan wawancara mendalam. Hasil penelitian menujukkan bahwa terdapat perbedaan interpretasi di lapangan dalam menafsirkan ketentuan yang berlaku yaitu P3B Indonesia-Singapura sehingga terdapat jenis penghasilan yang berbeda-beda atas penghasilan sewa kabel fiber optic, yaitu Immovable Property, Royalty, dan Business Income. Berdasarkan analisis yang dilakukan, jenis penghasilan yang paling tepat untuk kedua transaksi tersebut ditinjau dari P3B Indonesia-Singapura adalah jenis business income. Perusahaan-perusahaan asing Singapura tersebut tidak melakukan kegiatan usaha di Indonesia melalui suatu Bentuk Usaha Tetap, Oleh karena itu Indonesia tidak memiliki hak pemajakan sehingga PGASCOM juga tidak memiliki kewajiban perpajakan atas penghasilan yang dibayarkannya tersebut. Untuk menghindari adanya interpretasi yang berbeda- berbeda maka diperlukan hukum yang lebih pasti mengatur mengenai kriteria-kriteria jenis penghasilan yang terdapat di dalam P3B, misalnya melalui penerbitan Surat Edaran atau mereformasi Undang-Undang Perpajakan. PGASCOM (Wajib Pajak) pun harus lebih aktif dengan mengajukan surat permohonan penegasan ke DJP mengenai hal-hal terkait penentuan jenis penghasilan ataupun perlakuan perpajakan yang harus diterapkan untuk menghindari masalah-masalah di lapangan yang dapat menimbulkan kerugian.

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This undergraduate thesis analyzes the determination of income arising from the payment of income by the company in Indonesia, PT. PGAS Telekomunikasi Nusatara (PGASCOM) to foreign companies in Singapore. The problems examined in this research is the classification of income from the lease of fiber optic cable and income from the purchase of internet access paid by PGASCOM to Singapore’s companies, also the implications of tax treatment applied by PGASCOM for such income. This research uses qualitative approach with literature study and field research method for data collecting.

The results show that there are different interpretations in the field of interpreting the income types for the lease of fiber optic cable on Tax Treaty, such as the Immovable Property, Royalty, and Business Income. Based on the analysis, the determination of income arising from both transactions in terms of Tax Treaty Indonesia-Singapore is Business Income. Singapore companies do not conduct business activities in Indonesia through a Permanent Establishment, therefore Indonesia does not have taxing rights so PGASCOM does not have any tax liability of the payment of such income.

To avoid different interpretations, it requires a specific regulation to adjust the characterization of income contained in Tax Treaty, for example, through the issuance of Circular or reform the Tax Act. PGASCOM (as taxpayer) has to be more active by submitting a confirmation requested letter on matters related to the determination of income or tax treatment that should be applied, to avoid some problems in the field that can cause some loss."