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"ABSTRAKPenelitian ini bertujuan untuk melihat hubungan antara tarif Value Added Tax (VAT) dan penerimaan antar negara di dunia. Metode penelitian yang digunakan dalam penelitian ini adalah Ordinary Least Square (OLS) dengan model efek tetap menggunakan sampel unbalanced data panel 128 negara periode 1970-2016. Hasilnya, penelitian ini mengkonfirmasi teori kurva Laffer bahwa bahwa tarif VAT memiliki hubungan U-Shaped terbalik terhadap penerimaan. Dengan mengeksplorasi lebih lanjut dampak informality terhadap tarif maksimal VAT, maka ditemukan bahwa besarnya informality akan mengurangi fleksibilitas pemerintah untuk meningkatkan tarif VAT.

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ABSTRACT This research aim to look at the relationship between Value Added Tax (VAT) rate and revenue among countries in the world. Research methods used in this research is the Ordinary Least Square (OLS) with a fixed effect model using a sample of unbalanced panel data 128 countires of period 1970-2016. The result of this study shows that VAT rate has a reversed U-shaped relationship to VAT revenues, confirming the Laffer Curve theory. Exploring further on the effect of informality to maximum VAT rate, we found that higher informality will reduce government flexibility in its effort to increase VAT rate."

"Penelitian ini menguji dan menganalisis pengaruh hubungan politik dan reformasi perpajakan pada tahun 2009 terhadap tarif pajak efektif. Sampel penelitian ini adalah 91 perusahaan yang terdaftar di Bursa Efek Indonesia untuk tahun 2008-2009. Hasil penelitian menunjukkan bahwa terdapat pengaruh negatif reformasi perpajakan terhadap tarif pajak efektif sesuai dengan penurunan tarif pada Undang-Undang Pajak Penghasilan yang baru. Sedangkan hubungan politik tidak terbukti berpengaruh terhadap tarif pajak efektif.

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AbstractThis study examines and analyzes the influence of political connections and tax reform to the effective tax rate. The sample of this study was 91 companies listed in Indonesia Stock Exchange for the years 2008-2009. The results showed that there are negative effects of tax reform with the effective tax rate in accordance with the tariff reduction on the new Income Tax. Political relations did not influence the effective tax rate."

"Penelitian ini dilakukan dengan tujuan mengkaji persaingan pajak di negara-negara anggota ASEAN selama periode 1990 - 2012 karena adanya fenomena penurunan tarif pajak penghasilan badan. Negara yang diteliti adalah enam negara ASEAN-6 yang dianggap cukup merepresentasikan ASEAN, yaitu Indonesia, Malaysia, Filipina, Singapura, Thailand, dan Vietnam. Penelitian ini menggunakan pendekatan mixed methods, diawali dengan analisis kuantitatif deskriptif atas perbandingan tarif statuter PPh Badan yang berlaku (statutory tax rate), perhitungan tarif efektif PPh Badan -baik Effective Marginal Tax Rate (EMTR) maupun Effective Average Tax Rate (EATR)- berdasarkan formula Devereux, serta pengalihan pengenaan PPh Badan kepada jenis pajak lainnya yang dianggap sebagai bentuk pengalihan penerimaan pajak untuk menutupi kekurangan penerimaan akibat penurunan tarif PPh Badan. Selanjutnya dilakukan analisis dengan menggunakan ekonometri dari data panel negara ASEAN-6.Dalam mengkaji persaingan pajak, penelitian ini tidak hanya melihat dari aspek tarif pajak, melainkan juga mempertimbangkan aspek lainnya seperti sistem pengenaan pajak, administrasi pajak, dan insentif pajak yang diterapkan di negara ASEAN-6. Berdasarkan analisis berbagai aspek, penelitian ini menyimpulkan bahwa tidak terdapat cukup bukti mengenai indikasi persaingan pajak di kawasan ASEAN.Dengan memperhatikan beberapa aspek dalam kajian persaingan pajak, terlihat bahwa daya saing Indonesia di bidang perpajakan berada di bawah Singapura, Malaysia, dan Thailand. Aspek yang lebih banyak mendapat perhatian investor adalah terkait dengan peraturan dan administrasi pajak, sedangkan tarif pajak Indonesia masih dinilai cukup kompetitif.Tahapan harmonisasi kebijakan pajak yang dilakukan negara anggota ASEAN dalam rangka mewujudkan Masyarakat Ekonomi ASEAN tahun 2015 -dengan merujuk pada tahapan harmonisasi pajak yang disampaikan Velayos- menunjukkan telah terjadi tahap konvergensi, yaitu gerakan reaktif masing-masing negara karena terpengaruh kebijakan negara lain, khususnya dalam hal tarif PPh Badan. Tahap harmonisasi tersebut mulai berkembang pada awal tahap kerjasama, dengan adanya beberapa kesepakatan berupa pemberian bantuan timbal balik untuk kepentingan bersama, meskipun belum cukup efektif. Perkembangan kerjasama di bidang perpajakan diwujudkan dalam bentuk kesepakatan pertukaran informasi untuk tujuan perpajakan serta komitmen untuk melaksanakan standar transparansi internasional.

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This research was conducted in order to review tax competition in the ASEAN member countries during the period 1990 - 2012, due to corporate tax rate declining phenomenon. Samples of this study were six ASEAN countries, namely Indonesia, Malaysia, Philippines, Singapore, Thailand, and Vietnam, which sufficient to represent ASEAN. This research used a mixed methods approach, starting from quantitative descriptive analysis of statutory corporate income tax rate, calculation of the effective rate of corporate income tax - both Effective Marginal Tax Rate (EMTR) and Effective Average Tax Rate (EATR) - based on the Devereux?s formula, and revenue shifting of corporate income tax to other taxes are considered to cover decreasing of corporate income tax revenue. Further, analysis used panel data of ASEAN-6 countries.In reviewing tax competition, this research is not only examined tax rates aspect, but also consider other aspects such as the tax system, tax administration, and tax incentives applied by the ASEAN-6. Based on the analysis of various aspects, this research did not found sufficient evidence regarding indications of tax competition in the ASEAN region. Regarding some tax aspects, it appears that Indonesia's competitiveness in the field of taxation under Singapore, Malaysia, and Thailand. The more attractive aspect for investor is tax regulation and tax administration, while Indonesian tax rate is quite competitive.Tax harmonization of ASEAN member countries in order to realize the ASEAN Economic Community in 2015 -refer to the stage of tax harmonization conveyed by Velayos- show a convergence stage, which there were reactive action of each country, influenced by other countries policy, particularly in terms of corporate income tax rates. Tax harmonization phase develop in the early stages of cooperation, with the presence of several agreements for the provision of mutual assistance, though not effective yet. Cooperation in the field of taxation, including information exchange agreements for tax purposes and commitment to implement international standards of transparency.;This research was conducted in order to review tax competition in the ASEAN member countries during the period 1990 - 2012, due to corporate tax rate declining phenomenon. Samples of this study were six ASEAN countries, namely Indonesia, Malaysia, Philippines, Singapore, Thailand, and Vietnam, which sufficient to represent ASEAN. This research used a mixed methods approach, starting from quantitative descriptive analysis of statutory corporate income tax rate, calculation of the effective rate of corporate income tax - both Effective Marginal Tax Rate (EMTR) and Effective Average Tax Rate (EATR) - based on the Devereux?s formula, and revenue shifting of corporate income tax to other taxes are considered to cover decreasing of corporate income tax revenue. Further, analysis used panel data of ASEAN-6 countries.In reviewing tax competition, this research is not only examined tax rates aspect, but also consider other aspects such as the tax system, tax administration, and tax incentives applied by the ASEAN-6. Based on the analysis of various aspects, this research did not found sufficient evidence regarding indications of tax competition in the ASEAN region. Regarding some tax aspects, it appears that Indonesia's competitiveness in the field of taxation under Singapore, Malaysia, and Thailand.The more attractive aspect for investor is tax regulation and tax administration, while Indonesian tax rate is quite competitive. Tax harmonization of ASEAN member countries in order to realize the ASEAN Economic Community in 2015 -refer to the stage of tax harmonization conveyed by Velayos- show a convergence stage, which there were reactive action of each country, influenced by other countries policy, particularly in terms of corporate income tax rates. Tax harmonization phase develop in the early stages of cooperation, with the presence of several agreements for the provision of mutual assistance, though not effective yet. Cooperation in the field of taxation, including information exchange agreements for tax purposes and commitment to implement international standards of transparency."

"Penanaman modal asing memiliki posisi penting bagi pembangunan ekonomi suatu negara sehingga negara berlomba mendapatkan penanaman modal asing dengan menetapkan insentif pajak berupa tarif pajak yang rendah. Dalam mengukur efektivitas insentif pajak tersebut, umumnya dilakukan menggunakan Statutory Tax Rate. Namun demikian, penelitian ini menunjukkan bahwa ukuran yang lebih tepat digunakan adalah Effective Average Tax Rates (EATR), karena mampu menjelaskan insentif pajak yang diterima oleh penanam modal. Menggunakan data panel 70 negara dari tahun 2017 sampai dengan tahun 2020, disimpulkan bahwa tingginya EATR akan menyebabkan penanaman modal asing yang masuk ke dalam suatu negara menjadi lebih kecil

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Foreign direct investment has an important position for the economic development of a country so that many countries compete to get foreign direct investment by setting tax incentives in the form of low tax rates. In measuring the effectiveness of these tax incentives, it is generally done using the Statutory Tax Rates. However, this study shows that the more appropriate measure to use is the Effective Average Tax Rate (EATR), because it is able to explain the tax incentives received by investors. Using panel data from 70 countries from 2017 to 2020, it is concluded that a high EATR will result in smaller foreign investment entering a country"

"Menggunakan bunching estimation dan data SPT dari DJP, diketahui pada periode 2011-2013 ada perilaku bunching, yaitu perilaku menahan omzet, yang signifikan di area sekitar batasan PKP Rp. 600 juta. Akan tetapi pada periode 2014-2016 tidak ada bunching pada area yang sama. Respons bunching menunjukkan batasan PKP justru menjadi penghalang pertumbuhan usaha. Menggunakan analisis level perusahaan, wajib pajak dengan status hukum Persekutuan & Firma dan sektor usaha Transportasi dan Pergudangan memiliki probabilitas tertinggi untuk melakukan bunching. Probabilitas melakukan bunching dengan cara underreporting omzet tertinggi ada pada karakteristik wajib pajak dengan status hukum Yayasan dan sektor usaha perdagangan. Pada area sekitar Rp. 4,8 Miliar tidak ada bunching terhadap batasan PKP, justru yang ada fenomena negative bunching, yaitu wajib pajak memilih untuk memiliki omzet diatas batasan. Hal ini dikarenakan ada kebijakan lain yang berpengaruh pada area yang sama yaitu kebijakan tarif pajak flat 1% dari omzet.

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Using bunching estimation and data from tax return in Directorate General of Taxes, it is known there is significant bunching behavior, holding it's sales, in the area around threshold Rp. 600 million, but in the period 2014-2016 there is no bunching in the same area. The bunching response shows that the VAT threshold is actually a barrier to business growth. Using company-level analysis, taxpayers with legal status "Persekutuan & Firma" and in Transportation and Warehousing sector have the highest probability of bunching. The highest probability of doing bunching by underreporting is on the characteristics of the taxpayer with the legal status "yayasan" and in trade sector. In the area around Rp. 4.8 Billion there is no bunching at VAT threshold, at this point there is negative bunching phenomenon, the taxpayer chooses to have sales above the limit. This is because there are other policies that affect the same area that is tax rate policy flat 1% of sales rather than profit."

"Penelitian ini menganalisis pengaruh cash holding, leverage, dan tingkat pajak terhadap nilai perusahaan yang berkendala keuangan dan tidak berkendala keuangan. Selain itu, beberapa variabel kontrol juga dimasukkan seperti asset tangibility, ukuran perusahaan (size), dan profitability. Sampel yang digunakan adalah yang sudah terdaftar di BEI pada periode 2006-2011. Hasil yang didapat adalah cash holding, leverage, dan profitability menunjukkan hubungan signifikan terhadap nilai perusahaan yang berkendala keuangan sedangkan pada perusahaan yang tidak berkendala keuangan, leverage, tingkat pajak, asset tangibility, profitability,dan ukuran perusahaan menunujukkan hubungan siginifkan terhadap nilai perusahaan.

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The aims of this research to analyze the effect of cash holding, leverage, and tax rate toward firm's value with financial constraints and financial unconstraints. This research also uses control variables such as asset tangibility, firm size, and profitability. Sample of this research are companies which listed in BEI within period 2006-2011. The finding of this research is cash holding, leverage, and profitability affect financially constrained firm value significantly. Whereas leverage, tax rate, asset tangibility, profitability and firm size affect financially unconstrained firm's value significantly."

"Tesis ini mengestimasi pengaruh penerapan tarif tunggal pada Pajak Penghasilan Badan (PPh Badan) terhadap indikasi penggelapan pajak (tax evasion). Pengukuran indikasi penggelapan pajak menggunakan hasil pemeriksaan pajak dari Direktorat Jenderal Pajak (DJP) selama kurun waktu 6 tahun (2007-2012). Hasil statistik deskriptif dan analisis Tobit maximum likelihood menunjukkan penerapan tarif tunggal cenderung menurunkan indikasi penggelapan pajak. Hasil penelitian menyarankan bahwa penerapan tarif tunggal pada Pajak Penghasilan Badan dapat meningkatkan kepatuhan Wajib Pajak Badan. Selain itu, semakin tinggi tarif pajak penghasilan cenderung menstimuli indikasi penggelapan pajak.

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This paper investigates the difference effects of progressive rate and single rate implementation on corporate income tax to tax evasion indication. Using firm level data of tax audit results as a measure of tax evasion indication for six years observations (2007-2012), the empirical results from the sample data show that the implementation of single rate on corporate income tax reduces the tax evasion indication. In addition, the results show that the higher the marginal income tax rate, the higher the tax evasion indication."

"Pajak Pertambahan Nilai (PPN) atas pengalihan aktiva yang menurut tujuan semula tidak untuk diperjualbelikan (Pasal 16 D) merupakan isu PPN yang sering kali menjadi suatu problema di dalam penyelenggaraan sistem kebijakan PPN di Indonesia. Dari problema tersebut menunjukkan betapa rawannya kebijakan PPN Pasal 16 D. Adanya pengecualian pada pasal 9 ayat 8 huruf b banyak menimbulkan dispute di lapangan antara sudut pandang fiskus dengan Pengusaha Kena Pajak, munculnya skema re ekspor serta kendala teknis dalam pelaksanaan Law Enforcement di lapangan memberikan tanda bahwa kebijakan tersebut harus dilakukan penelitian.Adapun tujuan penelitian yang menggunakan metode kualitatif deskriptif ini adalah pertama menganalisis alasan penyerahan aktiva yang menurut tujuan semula tidak untuk diperjualbelikan menjadi obyek PPN dalam rezim UU No. 11 Tahun 1994, kedua menganalisis dasar pemikiran perubahan kebijakan PPN 16 D dalam rezim UU No. 42 Tahun 2009, ketiga, menganalisis pelaksanaan Law Enforcement kebijakan PPN 16 D pada perusahaan garment di KPP PMA Empat, dan keempat mendesain kebijakan PPN atas penyerahan aktiva yang ideal berdasar prinsip yang direkomendasikan AICPA?Dari hasil penelitian menunjukkan bahwa kebijakan PPN Pasal 16 D saat ini perlu didesain ulang sehingga memenuhi prinsip-prinsip Simplicity, Certainty dan Neutrality dengan syarat pemberlakuannya adalah sepanjang Pajak Masukan saat diperoleh ?telah? dikreditkan untuk menghindari adanya hidden subsidy dan perlunya dibuatkan aturan pelaksanaan atas kebijakan tersebut sehingga dispute dan agressive tax planning di lapangan dapat diminimalisir.

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VAT on transfer assets which is not for sale at first time it purchased (Article 16 D) is the most frequent problem in the VAT policy system in Indonesia. It shows that VAT on transfer asset is a prone policy. The exception article 9 (8) b of VAT policy on transfer asset caused different interpretation between tax oficer and taxable person, re export scheme and technical constraint has signed that VAT on transfer asset policy must be researched.

The objective of this thesis are: first, to analyze why transfer asset is to be taxable supplies, second, what is the rationale or inside of VAT policy on transfer asset regime VAT Tax Law 42/ 2009, third, how does this policy implemented in the garment enterprises at the foreign investment tax office four, fourth, how does the good VAT policy on transfer asset design which recommended by AICPA, especially Simplicity, Certainty and Neutrality principle on which most important in making tax policy. This research is qualitative research with descriptive analysis.

The researh result shows that VAT on transfer asset which is not for sale at first time it purchased ( article 16 D) need to be redesigned by policy maker which is always keep Simplicity, Certainty and Neutrality principles with absolute requirement as long as VAT input when its purchased is allowed to be credited to avoid the hidden subsidy and need to make implementing regulation in order to minimizing dispute and agressive tax planning."

"Dengan adanya target penerimaan pajak yang terus meningkat, pemerintah menunjuk BUMN sebagai Pemungut PPN. Fenomena ini yang kemudian akan diteliti kesesuaiannya dengan teori dan konsep ease of administration and compliance. Tujuan penelitian ini adalah untuk menjelaskan latar belakang penunjukan kembali BUMN sebagai Pemungut PPN dan menganalisa pemungutan PPN oleh Bank BUMN ditinjau berdasarkan asas ease of administration and compliance. Konsep penting yang digunakan dalam penelitian ini adalah Administrasi Perpajakan, Ease of Administration and Compliance, dan Konsep Pajak Pertambahan Nilai. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian deskriptif. Teknik pengumpulan data yang digunakan adalah dengan studi kepustakaan dan wawancara mendalam. Hasil dari penelitian ini adalah penunjukan Badan Usaha Milik Negara sebagai pemungut PPN didasarkan atas kebutuhan akan penerimaan negara yang besar, tingkat kepatuhan PKP yang rendah, keterbatasan petugas pajak, dan besarnya capital expenditure BUMN. Selain itu pemungutan PPN oleh Bank BUMN tidak sesuai dengan asas ease of administration and compliance.

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With the target of increasing tax revenue, the government appointed one of them as a collector VAT. This phenomenon, which will then be examined for compliance with the theories and concepts of ease of administration and compliance. The purpose of this study is to explain the background of State Owned Enterprises (SOE) reappointment as a collector of VAT and VAT collection analyzed by state-owned banks to be reviewed based on the principle of ease of administration and compliance. The important concept in this research are the Tax Administration, Ease of Administration and Compliance, and the concept of Value Added Tax. This study uses a quantitative approach with a descriptive research. The data collection technique used is the literature study and in-depth interviews. Results of this study was the appointment of SOE collects VAT based on the need for a large state revenues, low compliance rate PFM, the limitations of the tax man, and the amount of capital expenditure SOE. Besides collecting the VAT by state-owned banks are not in accordance with the principle of ease of administration and compliance."

"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."