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"ABSTRAKTax dispute resolution in Indonesia has not yet met the principles of quick, simple, and economical. Taxpayers have to wait more than 3 years for the lawful certainty. This paper elaborates the potential strategy in resolving the tax dispute in Indonesia through administrative law. OECD has suggested taxpayers and revenue body to build positive connection through the changing of confrontation to the collaborative relationship. Mediation is a solution to encourage this positive bond in solving the dispute. It is successfully implemented in Australia. The similar way is strongly recommended for the Indonesian Government to develop a good relationship between taxpayers and revenue body. One of the chances for mediating in an attempt to minimize tax dispute is in the auditing process. This process cannot be easily done because it needs political will and high desired improvement from the Government to make a change. Mediation is an attempt to achieve a win-win solution and is in line with the principles of Pancasila, that is a deliberation for reaching an agreement. If it is done, then mediation will be a courteous way in tax dispute resolution and will be able to improve a good post-dispute relationship in Indonesia."

"Tujuan penelitian ini adalah untuk membuktikan pengaruh kepemilikan institusional terhadap Book Tax Differences pada perusahaan publik di Indonesia. Penelitian ini menggunakan 82 sampel perusahaan publik yang memenuhi kriteria penelitian. Kepemilikan Institusional diproksikan dengan sesuai persentase kepemilikan saham oleh institusi perusahaan. BTD diproksikan menjadi tiga komponen yaitu, total BTD, perbedaan permanen, dan perbedaan temporer. Hasil penelitian menunjukkan adanya pengaruh negatif signifikan pada total BTD, yang berarti semakin tinggi kepemilikan institusional, semakin rendah total BTD. Untuk perbedaan permanen, kepemilikan institusional berpengaruh secara positif signifikan terhadap variabel tersebut, yang mengindikasikan bahwa semakin tinggi kepemilikan institusional semakin tinggi perbedaan permanen. Dan kepemilikan institusional berpengaruh negatif terhadap perbedaan temporer, yang berarti semakin tinggi kepemilikan institusional, semakin rendah perbedaan temporer.

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The purpose of this research is to find the effect of institutional ownership on Book Tax Differences of registered company in Indonesia for year 2011. This research uses 82 registered companies which fulfill sample criteria. Level of Institutional ownership is measured by the percentage of share?s ownership by institutional companies. BTD is measured into three components, which are, Total BTD, permanent differences and temporary differences.

The results showed a significant negative effect on total BTD, which means the higher institutional ownership, the lower the total BTD. For permanent differences, institutional ownership is positively significant effect on these variables, indicating that the higher the institutional ownership, the higher permanent differences. Institutional ownership is also has a significant negative effect on temporary differences, which means that the higher institutional ownership, the lower level of temporary differences."

"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 bertujuan untuk menganalisis potensi dan kendala serta optimalisasi pajak parkir terhadap penerimaan pajak daerah di Provinsi DKI Jakarta. Penerimaan pajak parkir di Provinsi DKI Jakarta selama tiga tahun tidak mencapai target maka penulis ingin melihat bagaimanakah potensi pajak parkir dan upaya optimalisasi pajak parkir di Provinsi DKI Jakarta. Analisis dilakukan dengan menghitung potensi pajak parkir dari tahun 2010 sampai dengan 2012. Penilaian potensi pajak parkir menunjukkan hasil bahwa pajak parkir di Jakarta adalah pajak yang cukup potensial untuk meningkatkan penerimaan daerah. Peneliti menyarankan agar Dinas Pelayanan Pajak melakukan sosialisasi kepada wajib pajak, mengintensifkan online system kepada wajib pajak, mengintensifkan pemeriksaan pajak parkir, dan meningkatkan pelayanan kepada masyarakat.

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This study purposed to analyze the potential and problem and optimization of the parking tax to the local tax revenue in Jakarta. Parking tax revenue in Jakarta for three years did not reach the target, the authors wanted to see how the potential tax and parking tax optimization efforts parking in Jakarta. Analysis is performed by calculating the potential of the parking tax from 2010 to 2012. Potential assessment results show that the parking tax parking tax in Jakarta is considerable potential for tax revenue generation. Researchers suggested that the Tax Agency outreach to taxpayers, intensifying the online system to taxpayers, intensifying the parking tax audit, and improve services to the public."

"Sebagai salah satu bagian dimia dan mempakan negara berkembang pembangiman saat ini sedang ditingkatkan. Melalui peningkatan sumber pendanaan yang diperlukan dalam membiayai seluruh pengeluaran pemerintah. Pemerintah memerlukan dana yang tidak sedikit oleh sebab itu diperlukan peian seluiuh masyarakat dalam iloit mendanai pembangunan tersebut. Tea haven bukan lagi hal yang bam dan akan terns ada oleh kaiena ada kebutuhan akan negara tersebut. Kompetisi dalam hal tarif pajak akan semakin ketat, karena pajak yang terlalu tinggi juga akan membuat para pengusaha akan berusaha untuk meminimalkan hutang pajaknya. Negara akan mengalami keragian kuangan yang semakin besar lagi karena adanya kemimgkinan pajak yang tidak dapat ditagih dan akhimya iklim investasi akan semakin tidak menarik lagi bagi investor

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As a part of the dynamic and formidable development of developing countries, development is currently being improved. By increasing the sources of funding needed to finance all government expenditures. The government requires a large amount of funds, therefore it is necessary for the entire community to participate in funding the development. Tea haven is no longer a new thing and will continue to exist because there is a need for this country. Competition in terms of tax rates will be even tighter, because taxes that are too high will also make entrepreneurs try to minimize their tax debts. The country will experience even greater financial losses due to the possibility of uncollectible taxes and ultimately the investment climate will become increasingly unattractive to investors."

"ABSTRAKPajak adalah sumber utama penerimaan Indonesia, pada tahun 2011 pajak menyumbang 75,01% penerimaan APBN. Jika dilihat rasionya terhadap PDB, Tax Ratio Indonesia masih rendah dibandingkan negara-negara lain. perkembangan Tax Ratio Indonesia 12 tahun terakhir cenderung stagnan diangka 11-12%. Tesis ini melihat variabel-variabel apa yang mempengaruhi perkembangan Tax Ratio Indonesia selama periode 1970-2011 termasuk pengaruh dari reformasi perpajakan ditahun 1983, 1994, 1997, dan 2000 menggunakan metode Ordinary Least Square. Hasilnya menunjukkan bahwa KPP Ratio, openness, dan prosentase uang beredar berpengaruh positif sementara tingkat suku bunga simpanan, share sektor pertanian dan industri berpengaruh negatif terhadap perkembangan Tax Ratio Indonesia.

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ABSTRACTTax is the main sourse for Indonesia’s revenue, in the year of 2011 tax accounted for 75,01% in APBN. But if we see its ratio to GDP, Indonesian Tax Ratio is still low compare to other contries. Indonesian Tax Ratio in the last 12 years stagnant in 11-12%. This thesis give attention to the variables that influence the Indonesian Tax Ratio during the period 1970-2011, including the affect of the tax reform in 1983, 1994, 1997, and 2000 using the Ordinary Least Square. The result show that the KPP Ratio, openness, and M2/GDP has positif effect while interest rate, share of agriculture and industry negatively affected the Tax Ratio."

"Penelitian ini adalah jenis penelitian uji hipotesis yang hendak menguji apakah persepsi keadilan pajak mempengaruhi perilaku kepatuhan Wajib Pajak Badan di Indonesia. Persepsi keadilan pajak diwujudkan ke dalam 5 (lima) dimensi yaitu keadilan umum, timbal balik dengan pemerintah, ketentuan-ketentuan yang berlaku khusus, struktur tarif pajak dan kepentingan pribadi. Dengan survey kuesioner terhadap 100 responden tentang keadilan pajak dihasilkan kesimpulan bahwa tidak ada dimensi keadilan pajak yang berpengaruh secara signifikan terhadap perilaku kepatuhan Wajib Pajak Badan di Indonesia. Perbedaan budaya dan tingkat pendidikan mungkin menjadi alasan mengapa hipotesis tidak diterima.

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This study is a hypothesist testing study which examines whether tax fairness perceptions affects tax compliance behaviour in Indonesia. The tax fairness perceptions consist of 5 (five) tax fairness dimensions, they are general fairness, exchanges with the government, special provisions, tax rate structure and self interests. A questionnaire survey was administered to 100 respondents. The findings reveal that none of the dimensions significantly affect tax compliance behaviour in Indonesia. Education and cultural differences in Indonesia compared to another countries could possibly explain why the hypothesists are rejected."

"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."

"Studi ini bertujuan untuk mengetahui hubungan antara public service delivery dari jalan aspal kepada kepatuhan pendaftaran wajib pajak di Indonesia. Kepatuhan pajak dilihat dari sisi wajib pajak diluar sistem perpajakan. Pengukuran kepatuhan wajib pajak menggunakan data administrasi pendaftaran Nomor Pokok Wajib Pajak Orang Pribadi pada level kabupaten/kota tahun 2018 hingga 2020. Hasil estimasi menunjukkan terdapat hubungan non-linier berbentuk U antara rasio jalan aspal dengan penambahan pendaftaran NPWP Orang Pribadi. Hubungan tersebut membuktikan adanya free rider dalam barang publik jalan. Semakin besar manfaat uang pajak yang dirasakan oleh wajib pajak dapat mempengaruhi kepatuhan sukarela free rider untuk patuh masuk kedalam sistem perpajakan.

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This study was conducted to determine the relationship between public service delivery from asphalt roads to taxpayer registration compliance in Indonesia. Tax compliance from the side of taxpayers outside the tax system.  Taxpayer compliance is measured using administrative data to register Individual Taxpayer Identification Numbers at the district/city level from 2018 to 2020. The estimation results show that there is a U-shaped non-linear relationship between the asphalt road ratio and the addition of the tax registration of individual taxpayers. This relationship proves the existence of free riders in road public goods. The greater the benefits of tax money felt by taxpayers, it can affect the voluntary compliance of free riders to comply with entry into the taxation system."