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"Abstract. Under the Value Added Tax (VAT) system, the validity of the collection is indicated by the issue oftax-invoice. Without tax-invoice, the taxable firm can be assumed not doing their obligation to collect VAT,whereas the buyer may be regarded as not paying VAT. The invoice is very important for the VAT mechanism.Zero-rate on export facilitates the exporters to claim refund on some input taxes. However, the ease and simplicityof VAT refund has been abused by taxable firms and non taxable firms with the aid of tax officers. This studyis aimed to analyze the causal factors of the case of tax-invoice fraud. The study is based on the analysis ofinterview results with the key informants. There are at least 22 models of tax-invoice fraud occurred on exports.Four main causes for the tax-invoice fraud: (1) the complexity in credit mechanism, (2) poor tax administration,(3) lack of tax audit, and (4) the culture of society. To anticipate the cases of tax-invoice fraud, the governmenthas issued several regulations and circulated letters, including carried out risk analysis in connection with theauditing on VAT refunds."

"Under the Value Added Tax (VAT) system, the validity of the collection is indicated by the issue of tax-invoice. Without tax-invoice, the taxable firm can be assumed not doing their obligation to collect VAT,whereas the buyer may be regarded as not paying VAT. The invoice is very important for the VAT mechanism. Zero-rate on export facilitates the exporters to claim refund on some input taxes. However, the ease and simplicity of VAT refund has been abused by taxable firms and non taxable firms with the aid of tax officers. This study is aimed to analyze the causal factors of the case of tax-invoice fraud. The study is based on the analysis of interview results with the key informants. There are at least 22 models of tax-invoice fraud occurred on exports. Four main causes for the tax-invoice fraud: (1) the complexity in credit mechanism, (2) poor tax administration, (3) lack of tax audit, and (4) the culture of society. To anticipate the cases of tax-invoice fraud, the government has issued several regulations and circulated letters, including carried out risk analysis in connection with the auditing on VAT refun"

"Abstract. The purpose of Clean Development Mechanism (CDM) is to reduce the emission of greenhouse gas through carbon credit. The mechanism allows projects or business enterprises related to the reduction of carbon emission in developing countries to receive the Certified Emission Reduction (CER). The current research uses the qualitative approach and analyzes policies on Value-Added Taxes (PPN) and the Income Tax (PPh) to determine the ones appropriate for CER transactions in Indonesia. India?s policies of PPN and PPh on CER transactions are used as a benchmark to analyze tax policies on CER transactions in Indonesia. The current research shows that, in regard to PPN taxable objects, CER is the equivalent of a marketable security or collateral. Article 4 Clause (2) Point d in UU PPN Indonesia states that marketable securities are categorized as non-taxable goods; therefore, in accordance with UU PPN, a CER transaction is exempt from PPN. PPh laws and regulations state that the income from CER sales in Indonesia is subject to the income tax. To support the policy on carbon emission reduction, the government can issue a policy in which PPN is not levied on imported machines or equipments used in technology transfer activities, and thus facilitate the growth of CDM projects."

"Abstract. This research was carried out to research the behavior of the company’s tax compliance especially the bigcompany that was registered in the Large Tax Ofce in Jakarta. The design of this research was the survey researchby using the instrument of the questionnaire. The data in the analysis by using Structural Equation Modeling (SEM)with the LISREL program 8,54. This research found proof that was the same as the research beforehand Bradley(1994), Bobek (2003), Lussier (200), Sihaan (2005) and Mustikasari (2007) those are (1) the Perception of thecontrol behavior have positive and signicant the professional intention to the tax compliance. (2) the professionalintention have inuential tax positive and signicant of the company’s tax compliance, (3) the Perception of thecondition for the company’s have positive and signicant of the company’s tax compliance, (4) the Perception ofthe company’s facilities have positive and signicant the company’s tax compliance, (5) the Perception of theClimate Organization have positive and signicant of the company’s tax compliance. Whereas the variable (6) theperception of the control behavior have not signicant was directly of the company’s tax compliance."

"Abstract. The research aims to analyze the income tax application for married women who fulfill their taxrights and obligations by themselves in the context of gender and taxable unit. The data in this qualitativeresearch were collected through literature study and in-depth interview. In addition there is a comparison withMalaysia in terms of tax rights and obligations for married women taxpayers who fulfill their tax rights andobligations by themselves. The result of the research shows that there is limitation on the right of the marriedwomen to fulfill their tax rights and obligations by themselves, i.e. there is a restriction for the fulfillment of thetax rights of a married woman who becomes the head of the family. More over, in practice, the rule concerningthe married women taxpayers who have to fulfill their income tax by themselves still sets problems for both thetaxpayers and tax-officers. Therefore we need a socialization process in order to make known the stipulationsconcerning married women who have to fulfill their tax rights and obligations by themselves."

"This research discusses the possibility of harmonizing indirect consumption tax system in the ASEAN member countries, inter alia, Indonesia, Vietnam, Malaysia and Singapore with three principal goals: (1) to explain the provision of indirect consumption tax system in that four countries, (2) to describes the process of indirect consumption tax system in the EU, and (3) to analyze the alternative of indirect consumption tax system in the ASEAN member countries. In order to encourage the operational of AFTA aiming at the free movement of goods and services within this region, indirect consumption tax becomes important phenomenon to talk about because despite her contribution to the state revenues, this kind of tax may conctitute an obstacle of this crossborder free movement of goods and services. To overcome this problem, with the reference of what has been done in the European Union, it appears that it is the appropriate time to discuss the harmonization of indirect consumption tax. However, it is no doubt that some problems may arise due to the differences in the applicable law of each country, including rates, and formal law as well. Furthermore, the different in administrative systems may also lead to difficulties in administering the tax and control over tax harmonized system. The introduction of a single standard rate and an acceptable ?uniform system? become issues to be much discussed, especially related to revenue, uniform model policy and implementation, including mechanism to minimize tax fraud."

"The research aims to analyze the tax incentive policy for the donation given to research and development activities in Indonesia, as stated in Law No. 36 of 2008 on the Income Tax. The research is descriptive and uses qualitative approach. The result of the research shows that the tax incentive policy for the donation given to research and development activities in Indonesia successfully increases the number of donations and therefore support the increase of innovative products of the research and development activities."

"Abstract. This quantitative research relates tax-incentive policy with investment-climate for foreign-investedcompanies in textile industry by using the method of survey analysis. This research took samples by usingsimple random sampling method. The result shows that the tax-incentive policy is not significantly related toinvestment-climate of foreign-invested companies in textile industry in Indonesia. There are a lot of factors thatinfluence investment-climate, among others, the availability of cheap, professional experts, political stability, thecondition of market and its potential, macro-economic stability, the condition of infrastructure, legal certainty,and the condition of bureaucracy, as well as the rate of corruption in Indonesia. Based on the analysis on theresearch result, however, market access appears to be the significant factor that generates foreign investors intextile industry in Indonesia."

"Local Tax Offices usually use linear model to forecast revenue from vehicle tax (Pajak Kendaraan Bermotor /PKB) and vehicle ownership transfer fee (Bea Balik Nama Kendaraan Bermotor/BBNKB). They only employ macroeconomic factors, such as inflation, economic growth and foreign exchange rate. Actually, there are non macroeconomic elements that can influence regional government revenue from PKB and BBNKB. PKB depends on the amount of vehicles in the region. The preference to use mass transportations and regional government policies to minimize number of cars affects the number of vehicles. The tax objective of BBNKB is to transfer ownership of new or old vehicle. So, besides buying power factor, the pattern of people to choose between motorcycle or car, and migration of people will affect regional government revenue. The result shows the alternative model of forecasting PKB and BBNKB revenue by taken into account the non macroeconomic factors that influence people preferences to buy vehicle and preferences to use mass transportation instrument."

"This research aimed to give illustration of profit achievement through determination of premium income based on technical assumptions that could be controlled by the company. This model could generally be used as a management tool to take the decision and to arrange the company work planning through allocation of company?s resources. The research was carried out at BRIngin Life Syariah (BLS) company. The results of this study showed that premium income achievement to reach the break even point depended on the kind of insurance products marketed, the operational cost, the investment yield and the risk level of clients. Based on the analyses of profit testing and sensitivity, the product of Tabarru? produced a better break even point and profit indicator than the insurance products that had the savings element. The results showed that the product of Tabarru with the operational cost between IDR 247,500.0 - IDR302,500.00 per year would reach the break even point between 3.60?5.26 a year. The savings products that had the same operational costs could reach the break even point at 3.91?5.47 a year."