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"[ABSTRAKSelama ini para importir hanya melaporkan kewajiban pajak seharga cetakkopi film sebagai Nilai Pabean. Pada saat DBC melakukan audit terhadapbeberapa perusahaan importir film, ditemukan bahwa importir tersebut memilikiutang pajak terhadap royalti atas pembayaran ke luar negeri kepada produsen filmdi luar negeri. Utang pajak tersebut timbul karena terdapat perbedaan persepsimengenai pengenaan pajak terhadap royalti yang dibayarkan oleh importir filmkepada produsen film di luar negeri. Permasalahan yang dibahas dalam tesis iniadalah apa yang menjadi latar belakang dibuatnya Peraturan Menteri KeuanganNomor 102/PMK.011/2011 mengenai pajak film cerita impor dan bagaimanapengenaan pajak pertambahan nilai film cerita impor sebelum dan sesudahberlakunya Peraturan Menteri Keuangan Nomor 102/PMK.011/2011. Penelitianini menggunakan metode penelitian normatif dengan sifat penelitian deskriptifanalitis, data yang digunakan adalah data sekunder terdiri dari bahan primer,bahan sekunder dan bahan tertier. Pengumpulan data dilakukan dengan studikepustakaan dan wawancara, analisis data secara kualitatif. Latar belakangdikeluarkannya Peraturan Menteri Keuangan Nomor 102/PMK.011/2011disebabkan adanya perbedaan persepsi mengenai pengenaan pajak terhadaproyalti yang dibayarkan oleh para importir film kepada produsen film di luarnegeri. Pengenaan pajak pertambahan nilai berdasarkan Peraturan MenteriKeuangan Nomor 75/PMK.03/2010, yaitu penggunaan nilai lain sebagai dasarpengenaan pajak untuk penyerahan film cerita adalah dari perkiraan hasil rata-rataper judul film. Pengenaan pajak pertambahan nilai berdasarkan Peraturan MenteriKeuangan Nomor 102/PMK.011/2011 adalah berdasarkan nilai lain sebagai dasarpengenaan pajak yaitu sebesar Rp12.000.000 per copy Film Cerita Impor baikatas impor Film Cerita maupun Atas penyerahan Film Cerita Impor oleh Importirkepada Pengusaha Bioskop.

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ABSTRACTDuring this time the importer only report tax obligations for print copies ofthe film as the value of the customs. At the time of DBC audit against some movieimporter company, found that the importers have tax debts against royalties overpayments abroad to foreign film producers. The tax debt arises because there is adifference of perception about the imposition of taxes against the royalties paid by theimporter of the film to the producers of the film abroad. The problems discussed inthis thesis is what becomes the background of establishing the regulation of theMinister of finance Number 102/FMD. 011/2011 tax story film import and how theimposition of value added tax of imported films before and after the enactment of theregulation of the Minister of finance Number 102/FMD. 011/2011. This research usesresearch methods with normative descriptive research analytical properties, the dataused are secondary data composed of primary materials, secondary materials andmaterials tertier. Data collection is done with the study of librarianship andinterviews, qualitative data analysis. Background the issue of regulation of theMinister of finance Number 102/FMD. 011/2011 due to a difference of perceptionabout the imposition of taxes against the royalties paid by the importer of the film tothe producers of the film abroad. The imposition of value added tax based on theregulation of the Minister of finance Number 75/FMD. 03/2010, namely the use ofother values as the basis for the imposition of the tax for the delivery of the film'sstory is the estimated average yield per movie title. The imposition of value added taxbased on the regulation of the Minister of finance Number 102/FMD. 011/2011 wasbased on other values as the basis for the imposition of taxes that is amounting to Rp12,000,000 per copy Import feature Film good Movie imports Top Stories as well asOver the submission of Films Imported by the importer to entrepreneurs of cinema, During this time the importer only report tax obligations for print copies ofthe film as the value of the customs. At the time of DBC audit against some movieimporter company, found that the importers have tax debts against royalties overpayments abroad to foreign film producers. The tax debt arises because there is adifference of perception about the imposition of taxes against the royalties paid by theimporter of the film to the producers of the film abroad. The problems discussed inthis thesis is what becomes the background of establishing the regulation of theMinister of finance Number 102/FMD. 011/2011 tax story film import and how theimposition of value added tax of imported films before and after the enactment of theregulation of the Minister of finance Number 102/FMD. 011/2011. This research usesresearch methods with normative descriptive research analytical properties, the dataused are secondary data composed of primary materials, secondary materials andmaterials tertier. Data collection is done with the study of librarianship andinterviews, qualitative data analysis. Background the issue of regulation of theMinister of finance Number 102/FMD. 011/2011 due to a difference of perceptionabout the imposition of taxes against the royalties paid by the importer of the film tothe producers of the film abroad. The imposition of value added tax based on theregulation of the Minister of finance Number 75/FMD. 03/2010, namely the use ofother values as the basis for the imposition of the tax for the delivery of the film'sstory is the estimated average yield per movie title. The imposition of value added taxbased on the regulation of the Minister of finance Number 102/FMD. 011/2011 wasbased on other values as the basis for the imposition of taxes that is amounting to Rp12,000,000 per copy Import feature Film good Movie imports Top Stories as well asOver the submission of Films Imported by the importer to entrepreneurs of cinema]"

"Skripsi ini membahas mengenai penetapan Dasar Pengenaan Pajak Nilai Lain untuk transaksi film impor berdasarkan Peraturan Menteri Keuangan Nomor 102 Tahun 2011. Penelitian ini akan membahas mengenai latar belakang pemerintah mengubah Dasar Pengenaan Pajak untuk Pajak Pertambahan Nilai film impor yang menjadi Nilai Lain dan mekanisme pelaksanaan Pajak Pertambahan Nilai impornya. Hasil penelitian ini dilihat dari penggunaan Nilai Lain adalah untuk menggabungkan dua hal dalam transaksi impor berupa impor barang dan royalti yang terdapat dalam transaksinya. Kemudian, dilihat dari mekanisme Pajak Pertambahan Nilai pada transaksi film impor mempunyai perbedaan atau karakteristik yang berbeda dari mekanisme Pajak Pertambahan Nilai pada umumnya.

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The focus of this study is background or the reason of using the value for tax base for importation films. The Value Added Tax for importation films based on No 102 of 2011 Finance Minister Law. The value for importation films which based on No 102 of 2011 Finance Minister Law is using Alteration of Base by Granting or Denying Credits or called "the other value". This tax base is not using the credit mechanism of Value Added Tax.

The result of this study is the using of the other value is to combine two value or content in importation films. Finally, the mechanism of Value Added Tax of films importation is unique and different from generally Value Added transactions."

"Skripsi ini membahas tentang implementasi pemungutan pajak pertambahan nilai atas pulsa elektronik. Penelitian ini merupakan penelitian kualitatif deskriptif. Hasil penelitian ini adalah banyak terjadi permasalahan saat pemungutan PPN atas pulsa elektronik, tidak jelasnya status Pengusaha Kena Pajak pada pengusaha pulsa elektronik, faktur pajak yang tidak diterbitkan oleh pengusaha pulsa elektronik, pengenaan PPN atas pulsa elektronik, transaksi pulsa yang terlalu banyak dan tidak terlihat. Kebijakan atas pemungutan pajak atas pulsa elektronik dilakukan dengan dua cara yaitu sama seperti pemungutan PPN atas BBM dan pemungutan PPN atas pedagang eceran.

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This research discusses design of policy about value added tax collection for the electronic prepaid mobile phone. This research is a qualitative descriptive research. The results of this research is description that many problems occur when VAT collection fromelectronic prepaid mobile phone which are not explained entrepreneurs taxable, an invoice tax not published, the imposition of VAT on electronic prepaid mobile phone, and many transactions and is not visible. Design of the value added tax collection for the electronic prepaid mobile phoneis done in two ways, just like VAT on FUEL and the casting of ballots over retail traders of VAT."

"Skripsi ini membahas mengenai kebijakan Pajak Pertambahan Nilai (PPN) atas jasa angkutan kereta api barang. Skripsi ini mengangkat tiga permasalahan yaitu kebijakan PPN atas penyerahan jasa angkut kereta api barang yang berlaku di Indonesia, implikasi dari diterbitkannya PMK No. 80 Tahun 2012, dan alternatif kebijakan PPN dalam rangka mendorong perkembangan industri perkeretaapian Indonesia. Metode penelitian ini menggunakan pendekatan kualitatif, berdasarkan tujuannya adalah penelitian deskriptif dan dalam teknik pengumpulan data melalui studi lapangan dan studi kepustakaan. Hasil penelitian menunjukan bahwa dari tahun 1983 kebijakan PPN atas penyerahan jasa angkut kereta api barang mengalami perubahan-perubahan. Masalah muncul ketika tahun 2006, di mana terjadi ketidaksetaraan perlakuan PPN antara jasa angkut kereta api dengan jasa angkut menggunakan angkutan di jalan. Untuk menyempurnakan kebijakan jasa angkutan umum akhirnya pemerintah mengeluarkan PMK No. 80 Tahun 2012. Dengan dikeluarkannya PMK No. 80 Tahun 2012 diharapkan dapat mengingkatkan daya saing transportasi nasional dan menurunkan biaya logistik.

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This thesis discusses the policy of the Value Added Tax (VAT) on transport services of freight trains. This thesis is raising three issues namely VAT policy on the delivery of transport services of freight trains which applies in Indonesia, the implications of Peraturan Menteri Keuangan No. 80 of 2012 and the policy alternatives in order to encourage the development of the rail industry of Indonesia. Methods his study used a qualitative approach, with descriptive object and the techniques of data collection through field studies and literature studies.

The results showed that from 1983 the VAT policy on the transfer of freight freight trains experienced changes. The problem arises when the year 2006, where there is inequality between the VAT treatments of freight by rail freight transport on road use. To improve public transport services policies the government has issued a Peraturan Menteri Keuangan No. 80 of 2012. With the release of Peraturan Menteri Keuangan No. 80 of 2012is expected to enhances competitiveness of national transport and reduce logistics costs."

"Tesis ini membahas implementasi pengembalian (reimbursement) Pajak Pertambahan Nilai pada industri hulu minyak dan gas bumi yang diatur dalam Peraturan Menteri Keuangan No.218/PMK.02/2014 (PMK 218/2014) yang sebelumnya diatur dalam Peraturan Menteri Keuangan No. 64/PMK.02/2005. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian menyimpulkan bahwa PMK 218/2014 yang ditujukan untuk lebih memberikan kepastian hukum ternyata dalam implementasinya menambah beban administratif baru dan menimbulkan ketidakpastian hukum. Oleh karena itu diperlukan usulan-usulan dalam rangka melakukan amandemen terhadap PMK 218/2014 sehingga ke depan proses pengembalian (reimbursement) PPN ini dapat berjalan dengan baik sesuai dengan harapan semua pihak baik dari sisi Pemerintah maupun dari sisi Kontraktor.

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This thesis analyzes the implementation of Value Added Tax reimbursement on the upstream oil and gas industry which regulated in Minister of Finance Regulation Number 218/PMK.02/2014 (MoF 218/2014) that was previously regulated in Minister of Finance Regulation Number 64/PMK.02/2005. This research is a qualitative research with descriptive design. The research concludes that the MoF 218/2014 intended to give greater legal certainty, however in its implementation turned out to add new administrative burdens and legal uncertainty. Therefore it is necessary to amend the MoF 218/2014 so that the Value Added Tax reimbursement process can run properly in accordance with the expectations of all parties both from the Government and from the Contractor."

"ABSTRAKSelf Assasment system yang diterapkan di Indonesia merupakan hak dari wajib pajak, untuk menguji kebenaran sistem tersebut fiskus memiliki hak untuk memeriksa wajib pajak. Salah satu jenis pajak yang diperiksa adalah Pajak Pertambahan Nilai (PPN). PPN menggunakan sistem kredit pajak dengan sarana Faktur Pajak. Fenomena adanya indikasi faktur pajak tidak berdasarkan transaksi sebenarnya yang merupakan antisipasi awal fiskus terhadap adanya faktur pajak tidak sah membuat fiskus cenderung mengkoreksi faktur pajak, atas pemeriksaan keluar surat ketetapan pajak. Bagaimana upaya mengurangi faktur pajak yang tidak berdasarkan transaksi sebenarnya dan bagaimana upaya wajib pajak untuk membuktikan Faktur Pajaknya berdasarkan transaksi sebenarnya. Hasil penelitian adalah pemerintah telah melakukan upaya untuk mengurangi faktur pajak yang tidak berdasarkan transaksi sebenarnya, dengan adanya registrasi ulang pengusaha kena pajak, kenaikan batas pengusaha kena pajak, program faktur pajak elektronik, pembentukan satgas penanganan faktur pajak, keluarnya SE-132/PJ./2010. Upaya wajib pajak untuk membuktikan bahwa Faktur Pajaknya berdasarkan transaksi sebenarnya diawali pemberian data dan keterangan lainnya kepada fiskus serta menolak hasil pemeriksaan, saat telah keluar surat ketetapan pajak, wajib pajak dapat mengajukan upaya hukum keberatan, jika keberatan ditolak fiskus, wajib pajak dapat mengajukan upaya hukum banding ke pengadilan pajak, jika upaya hukum banding ditolak wajib pajak dapat mengajukan upaya hukum peninju kembali ke Mahkamah Agung.

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ABSTRACT

Self Assesment sytem which is applied in Indonesia is the right of taxpayer for testing its verity system fiscus has the right to investigate the taxpayer. one of tax types which is investigated is Value-added Tax (PPN). PPN uses credit system tax with invoice tax tool. The phenomenon of the existance of invoice tax is not based on the real transaction which is the first anticipation fiscus to the existance of invalid invoice tax makes fiscus tends to correct the invoice tax which is indicated not based on the real transaction. Based of that inverstigation, there is tax assessment. It is one kind of effort to decrease the circulation of invoice tax which is not baded on the real transaction and also the way to the taxpayer to show that their tax invoice is based on the real transaction. The result of the reseach showed that the goverment has done several actions to decrease the invoice tax which is not based on the real transaction. Goverment provides repeated registration to taxable bussinessman, the increasing of the limit of taxable bussinessman, electronic invoice tax program, the establisment of task force of fake invoice tax, the release of SE-132/PJ./2010. The effort of taxpayer to prove that their invoce tax is based on the real transaction begins with giving the data and the other evidences to fiscus and also decline the investigation result, when the "surat ketetapan pajak" has been released which is the law product of investigation the taxpater can submit law appeal to a higher courtto tax court, if the tax appeal declined, the taxpayer can do judicial review to supreme court."

"This research is carried out by literacy study and field research at a telecommunication service company which located in Jakarta, with the main problem, does the imposition of VAT on interconnection service has already reflect the equality principle for those whom participating in this business. Second problem, are there any altematives ofthe VAT imposition on interconnection service, so it will be closer to the criteria of equality, by also keeping the simplicity of administration procedure. After making a comprehensive research, the conclusion that can be embraced from this research is the need of an ideal condition that is the equality of tax especially VAT. The connection that can be inferred from variables on this research is the determination of the center point (trade off) between the ability to pay and the simplicity of procedure. The center point could be different in each country depends on the situation and regulation in each country. Means, it should be decided and agreed in every country about the concept of equality of VAT which will be applied. This agreement will become the foundation of the Law and also accompany the Law of VAT that are going to be implemented in the country. Until now, the potential of unequality still occur inVAT imposition on interconnection service in telephone communication service. This unequality can occur because of the VAT imposition on interconnection service give priority to the simplicity of tax administration, by impose VAT on all interconnection service without consider cases and facts on the field. This phenomena occur on the transfer or delivery of interconnection service by operator which does not have any agreement about financial settlement on interconnection service. The operator of telecommunication service can not refuse the demands for interconnection traffic because of the regulations in telecommunication business, but in the other hand the telecommunication service operator can not have its right to collect the tax, that is to receive the payment for the transfer of interconnection service. lf the transfer or delivery of interconnection services as mention above are still imposed with VAT, the operator will not gain its justice because the company will burden much, those are, the burden of expense on the transfer of interconnection service and the burden of VAT its self. The imposition of VAT in this case will also isolate the goal of VAT its self that is to tax the consumer's consumption and place the entrepreneur (seller) as a party whom collect and deposit the taxes from the consumer?s obligation. The potential of unequality in VAT imposition on interconnection service must be avoided by finding altemative ways and regulations. One of the action that can be made is to regulate the obligation of each operator in oreder to push them making an agreement about financial settlement on interconnection service, base on specific criteria. This regulation can be done by Mutual Agreement between Directorate General of Taxes with other related department or directorate, eg. Ministry of Communication and Information."

"Penelitian ini dilakukan untuk menganalisis pengaruh pemberlakuan ACFTA terhadap profitabilitas nilai dan efisiensi perusahaan BUMN di Indonesia dengan menggunakan analisis regresi dengan data panel. Dengan menggunakan 11 perusahaan BUMN yang terdaftar di Bursa Efek Indonesia pada tahun 2008Q1 2012Q1 ditemukan bahwa pemberlakuan ACFTA berpengaruh negatif terhadap profitabilitas nilai dan efisiensi perusahaan BUMN. Profitabiltas nilai dan efisiensi perusahaan dalam penelitian ini diukur dengan menggunakan variabel ROA ROE ROS Tobin rsquo s Q Net Income per Employee dan Sales per Employee. Penelitian ini juga dilakukan untuk meneliti pengaruh faktor faktor eksternal dan internal perusahaan BUMN terhadap kinerja perusahaan BUMN sebelum dan setelah pemberlakuan ACFTA dan ditemukan bahwa faktor kondisi makroekonomi kompetisi pasar dan masalah keagenan corporate governance berpengaruh terhadap kinerja perusahaan BUMN sebelum dan setelah pemberlakuan ACFTA.

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This study was conducted to analyze the effect of the implementation of ACFTA on profitability, value, and efficiency of state-owned enterprises in Indonesia, by using panel data regression analysis. By using 11 state-owned enterprises listed on the Indonesia Stock Exchange in the year 2008-2012, it was found that the implementation of ACFTA negatively affect profitability, value, and efficiency of Indonesia?s state-owned companies. Profitability, value, and efficiency in this study was measured by using a variable ROA, ROE, ROS, Tobin's Q, Net Income per Employee, and Sales per Employee. This study was also conducted to investigate the influence of internal and external factors on the performance of state-owned enterprises before and after the implementation of ACFTA, and found that macroeconomic factors, market competition, and the problem of agency (corporate governance) affect the performance of state-owned enterprises before and after implementation of ACFTA."

"Pengaturan mengenai Pengkreditan Pajak Masukan pada perusahaan terpadu pada industri kelapa sawit sering menjadi masalah dalam penerapannya, khususnya PMK No. 78/PMK.03/2010. Skripsi ini membahas mengenai pengaturan pengkreditan pajak masukan pada perusahaan terpadu kelapa sawit pada UU No. 42 Tahun 2009 dan PMK No. 78/PMK.03/2010. Kesesuaian diantara keduanya, serta penerapannya pada suatu perusahaan terpadu untuk memperjelas analisis. Dengan menggunakan metode studi kepustakaan, diketahui bahwa pengkreditan pajak masukan pada PMK No. 78/PMK.03/2010 adalah berbeda dengan UU No. 42 Tahun 2009.

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The Regulation about Tax Credit in Integrated Company based Crude Palm Oil industry, sometimes makes problem in implementation, especially PMK No. 78/PMK.03/2010. This thesis explain about regulation about Tax Credit in Integrated Company based Crude Palm Oil industry in UU No. 42 Tahun 2009 and PMK No.78/PMK.03/2010, the suitability between both of them and the implementation in the integrated company. Based on normative and literature study, it is known that the regulation about tax credit in PMK No. 78/PMK.03/2010 is different from UU No. 42 Tahun 2009."