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"Pemungutan pajak di Indonesia dilaksanakan dengan sistem full self assessment, yang berarti Wajib Pajak menghitung dan melaporkan sendiri kewajiban pajaknya. Direktorat Jenderal Pajak (DJP) hanya melakukan pengawasan dan pemeriksaan. Hasil dari permeriksaan tersebut adalah Surat Ketetapan Pajak (SKP) dan Surat Tagihan Pajak (STP). Jika Wajib Pajak tidak menerima hasil pemeriksaan, Wajib Pajak dapat mengajukan keberatan, dan jika masih belum puas, dapat mengajukan banding. Masalah lain yang memberatkan Wajib Pajak, dapat diajukan gugatan kepada Pengadilan Pajak. Dengan demikian pengadilan pajak merupakan suatu sarana untuk memberikan keadilan kepada masyarakat. Dalam skripsi ini hanya dibahas beberapa kasus mengenai banding untuk mendapatkan kesimpulan. Penulisan ini menganalisis tentang fakta-fakta di persidangan yang mendasari pertimbangan Hakim dalam memutus sengketa pajak yang diajukan Wajib Pajak. Setelah melakukan ringkasan putusan banding, penulis mengelompokkan fakta-fakta yang terjadi di persidangan, yaitu pentingnya persyaratan formal persidangan, kelengkapan alat bukti yang memberi keyakinan kepada hakim, perbedaan interpretasi hukum antara Wajib Pajak dan DJP, serta pentingnya pengetahuan tentang peraturan perpajakan yang berlaku. Fakta-fakta tersebut digunakan sebagai dasar penulis untuk membangun manajemen perpajakan yang dapat dilakukan oleh Wajib Pajak agar fakta-fakta yang melemahkan argumen Wajib Pajak tidak terjadi lagi di masa mendatang.

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Indonesia adopts self-assessment method in tax collection in which Taxpayer calculates and reports their income taxes while Directorate General of Taxes only performs the monitoring function and examination. The output of that process is a Tax Assessment Letter and Tax Collection Letter in which Tax payer may not fully agree. Thus Taxpayer may raise an objection and through court, if Tax payer is still not satisfied with the objection's result. Therefore Tax Court is one of a medium to bring justice to society. This research will only examine several appeal cases in court to lead into a conclusion.

This study examines the Court’s facts which become the basis of Judges consideration in making a decision. After resuming some appeal verdicts, writer classified the court’s facts, the importance of formal regulation, completeness of evidences, the difference of Law interpretation between Directorate General of Tax and Tax Payer, and the urgency of comprehending and knowing about the newest Tax rules which are applied.Those facts become the basis forwriter to build tax management system for Tax Payer, so that the same tax dispute will not happen again in the future."

"Skripsi ini membahas analisa manajemen pajak penghasilan pada PT. IPS, khususnya pajak penghasilan badan pada tahun 2008 dalam upaya mencapai efisiensi beban pajak. Penelitian ini adalah studi kasus. Hasil Penelitian menyarankan agar PT. IPS melakukan koreksi atas penghasilan final dan non final, agar tidak menyebabkan beban pajak yang lebih besar, serta melakukan pembetulan atas SPT Masa PPh Pasal 23 untuk melaporkan objek yang seharusnya terutang PPh Pasal 23.

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This research discuss about analysis of income tax management on PT. IPS particularly income tax in 2008 in achieving efficiency of tax expense. This research is a case study. Results of the study suggest that PT IPS to revise the Corporate Income Tax Return regarding corrections on the final and non-final income, to avoid the larger administrative sanction, as well as perform revision of the Article 23 Income Tax Return to disclose all transaction that subjected to Income Tax."

"Skripsi ini membahas fakta yang mendasari pertimbangan Hakim dalam memutus sengketa Pajak Pertambahan Nilai (PPN) pada perusahaan pembiayaan terkait perkara diskon asuransi dan penjualan barang yang ditarik kembali. Pendekatan penulisan yang digunakan adalah pendekatan kualitatif deskriptif. Transaksi diskon asuransi terutang PPN pada skema transaksi pembiayaan konsumen sedangkan transaksi penjualan barang yang ditarik kembali dapat terutang PPN pada transaksi sewa guna usaha dengan hak opsi. Sengketa ini disebabkan perbedaan interpretasi hukum sehingga memerlukan manajemen sengketa pajak berupa pembentukan aturan baru atau revisi aturan menggunakan peraturan yang sifatnya mengikat ke luar seperti Peraturan Presiden, Peraturan Menteri Keuangan, dan Peraturan Direktur Jenderal Pajak

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This thesis discusses facts which underpin the Judge?s verdict in Value Added

Tax (VAT) disputes on matters related finance company insurance discounts and sale

repossessed goods. It uses descriptive qualitative approach. VAT is levied on insurance

discount in consumer financing transaction scheme, while VAT on the sale of repossessed

goods can be levied in a finance lease transaction. This tax disputes are caused by different

legal interpretation, thus it needs tax dispute management by forming a new rule or

amendment of the existing rules using the rules which have legal binding force to the

society such as Peraturan Presiden, Peraturan Menteri Keuangan, and Peraturan Direktur

Jenderal Pajak"

"Bertambahnya jumlah wajib pajak dari tahun ketahun namun pertambahan jumlah wajib pajak tersebut tidak diimbangi dengan kepatuhan wajib pajak dalam membayar pajak. Masalah kepatuhan menjadi kendala dalam pemaksimalan penerimaan pajak. Penelitian ini mengkaji tingkat kepatuhan wajib pajak orang pribadi dalam memenuhi kewajiban perpajakanya dengan menggunakan beberapa variabel bebas seperti persepsi wajib pajak pada kualitas pelayanan fiskus dan sanksi denda. Tujuan penelitian ini untuk mengetahui pengaruh Kualitas pelayanan fiskus dan sanksi denda terhadap kepatuhan wajib pajak. Metode yang digunakan dalam penelitian ini adalah kuantitatif. Teknik pengumpulan data yang digunakan adalah dengan metode survei dengan menggunakan media kuesioner dan studi pustaka. Analisa dilakukan dengan menggunakan teknik analisis regresi berganda. Berdasarkan hasil analisis yang dilakukan maka diperoleh kesimpulan bahwa persepsi wajib pajak pada kualitas pelayanan fiskus dan sanksi denda memeiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak.

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The number of tax payers is increase for years. But, it is not balanched with the level of tax compliance. The compliance problem bepmes on obstacle in optimizing the tax revenue. This study examines the level of compliance of individual tax payers of using several independent variabbles such a the perception of tax payers on quality service tax authorities and tax penalties. The purpose of this study was to determine the influence of the quality service tax authorities and tax penalities against individual taxpayer compliance.

The method used in this study is quanttative. The data collection techniques are survey method with quetionnaires and literature. Data analysis techniques used in this study is the technique of multiple regression analysis.

Based on the results of the analysis undertaken concluded that perception of tax payer on quality servisce tax authorities and tax penalties have a positive adn significant impact on tax payers comliance."

"Skripsi ini membahas tentang Pengaruh Penagihan Pajak Dengan Surat Paksa Terhadap Kepatuhan Wajib Pajak di KPP Pratama Depok. Tujuannya adalah untuk mengetahui seberapa besar pengaruh penagihan pajak dengan surat paksa terhadap kepatuhan wajib pajak di KPP Pratama Depok. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan eksisting statistik, dan menggunakan desain deskriptif. Hasil dari penelitian ini adalah: penagihan pajak dengan surat paksa berpengaruh signifikan sebesar 65,6% terhadap kepatuhan wajib pajak di KPP Pratama Depok.

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This final assignment discusses the Effect Of The Tax Collection Action with A Forced Letter To Taxpayers Compliance In Tax Service Office Primary Of Depok. The aim of the research is to determine how much the effect of the tax collection action with a forced letter to taxpayers compliance In Tax Service Office Primary Of Depok the method of this research was quantitative with existing statistic and using descriptive interpretative. The results of this study are: tax collection with a forced letter has a strong influence of 65,6% on the taxpayers compliance in Tax Service Office Primary Of Depok."

"Pemungutan pajak sarang burung walet di Kabupaten Kebumen memberikan kontribusi yang sangat rendah bagi pendapatan asli daerah. Tujuan penelitian ini adalah untuk menganalisis pemungutan pajak sarang burung walet di Kabupaten Kebumen dan faktor yang mempengaruhinya. Penelitian ini merupakan penelitian kualitatif dengan desain deskriptif. Hasil penelitian ini adalah implementasi kebijakan pajak sarang burung walet tidak sesuai dengan peraturan daerah yang mengaturnya. Peneliti menyarankan untuk dilakukan policy termination, atau sebagai alternatif adalah penggunaan self assessment system sesuai yang telah diatur dalam peraturan daerah.

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Implementation of nest swallow tax policy in Kebumen contribute less to the local revenue. The purpose of this research is to analyze the implementation of tax collection policy nest swallo in Kebumen and that factors that besome in the tax collection process. This study is a descriptive qualitative research design. As result, implementation tax collection policy nest swallow is not accordance with the local regulations that regulate it. Researcher suggest to do policy termination, or then the alternati is the use of self assessment system as regulated in the local regulations. "

"A contracting state cannot tax the profits of an enterprise (resident) of the other Contracting State unless it carries on its business through a permanent establishment (PE) situated therein. Hence the establishment of a PE is a main condition that the source country can impose taxes on profits from foreign business activities.

Considering the importance of a PE to a source country in terms of imposing taxes on foreign business activities, therefore in order to optimize tax revenues, Directorate General of Tax (DGT) must carry out extensification efforts optimally on PE. Whether these extensification efforts on PE are optimal or not really depends on DGT?s capability in identifying and declaring PE status of Foreign Taxpayers that engage in business activities in Indonesia.

Based on the result of the research which has been done trough a series of interview with relevant parties, it can be concluded that extensification efforts of PE which have been done by DGT especially KPP Badora Dua are not optimum enough. The main source point of these not so optimum extensitication efforts is due to the not optimal process of PE identification being done.

There are various problems that cause PE identification could not be done optimally, which are: unavailability of sufficient data, weak skills of DGT's human resources, the lack of comprehension of the industry being supervised, the rapid growth of telecommunication and information technology, the high mobility of Foreign Taxpayers, taxpayer's poor knowledge as to the concept of PE, the tendency to impose Income Tax article 26 on every transaction having to do with Foreign Taxpayers, and also the reluctance of Foreign Taxpayers to register itself in as a PE.

To optimize PE extensification efforts, the DGT is advised to increase its capability in identifying and declaring the PE's status through development of a comprehensive and up to date data bank, stepping up employees know how, more intense cooperation with business association and certain technical departments, intensifying counselling to tax payers, renegotiation of Tax Treaties, increasing the quality of service and tax administration, and taking the follow-up steps intensively of the results of extensification."

"Penelitian ini bertujuan untuk menganalisis implikasi putusan Mahkamah Konstitusi terhadap hak-hak pemerintah dalam rangka pemungutan pajak, upaya penegakan hukum perpajakan dan perlindungan hukum yang adil serta kepastian bagi semua pihak yang berinteraksi dengan badan hukum. Penelitian ini menunjukkan bahwa hak negara untuk memungut pajak adalah otoritas yang sah bukan hanya karena halal menggunakan penelitian hukum normatif dan pendekatan hukum sebagai penelitian yuridis normatif yang mengarahkan penelitian tentang materi sekunder seperti buku, undang-undang positif, dan norma tertulis. Justifikasi pengenaan pajak secara konstitusional berlabuh pada Pasal 23A UUD 1945. Analisis ini juga menunjukkan bahwa pengaturan yang diuraikan dalam Pasal 2 ayat 6 dan Pasal 32 ayat 2 UU KUP, yang tunduk pada tinjauan materiil, sangat penting dan bermanfaat untuk menjaga kepastian hukum dan keadilan dalam pembayaran pajak.

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This study aims to analyze the implications of the Constitutional Court's decision on government rights in the context of tax collection, tax law enforcement efforts and fair legal protection and certainty for all parties interacting with legal entities. This study indicates that the state's right to collect taxes is a valid authority not only because it is lawful utilizing normative legal research and a legal approach as normative juridical research that directs research on secondary material such as books, positive legislation, and written norms. Justification of tax constitutionally anchored on Article 23A of the 1945. This analysis also demonstrates that the arrangements outlined in Article 2 paragraph 6 and Article 32 paragraph 2 of the KUP Law, which are subject to material review, are extremely important and helpful for preserving legal certainty and justice in tax payments."