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"Penelitian ini terdiri dari penelitian kualitatif dan penelitian kuantitatif. Penelitian ini melakukan penelitian kualitatif yaitu wawancara dengan Direktorat Jenderal Pajak terkait dengan program inklusi pajak dan persepsi Direktorat Jenderal Pajak tentang pengetahuan pajak publik dan pendidikan pajak publik. Menurut DJP, pengetahuan pajak publik masih kurang. Dalam hal pendidikan pajak, dikatakan bahwa pendidikan pajak masih belum terstruktur. Untuk mengatasi masalah ini, DJP mengimplementasikan program inklusi pajak untuk 30-45 tahun ke depan. Selain penelitian kualitatif, penelitian ini juga melakukan penelitian kuantitatif, yaitu metode survei kuesioner pada siswa di Indonesia dengan tujuan mengetahui ada atau tidaknya perbedaan yang signifikan terkait dengan tingkat pengetahuan perpajakan, persepsi siswa mengenai pentingnya pendidikan pajak , dan persepsi siswa tentang perlunya pendidikan pajak di antara siswa yang telah menerima pendidikan pajak dan siswa yang belum menerima pendidikan pajak. Hasil penelitian menunjukkan bahwa ada perbedaan yang signifikan antara siswa yang telah menerima pendidikan pajak dan siswa yang belum menerima pendidikan pajak dalam hal tingkat pengetahuan pajak. Terkait dengan persepsi tentang perlunya pendidikan pajak, ada perbedaan yang signifikan antara siswa yang telah menerima pendidikan pajak dan belum menerima pendidikan pajak.

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This research consists of qualitative research and quantitative research. This study conducted a qualitative study, namely an interview with the Directorate General of Taxes related to the tax inclusion program and the perception of the Directorate General of Taxes about public tax knowledge and public tax education. According to DGT, public tax knowledge is still lacking. In the case of tax education, it is said that tax education is still not structured. To overcome this problem, DGT implemented a tax inclusion program for the next 30-45 years. In addition to qualitative research, this study also conducts quantitative research, which is a questionnaire survey method for students in Indonesia with the aim of knowing the presence or absence of significant differences related to the level of taxation knowledge, students perceptions of the importance of tax education, and students' perceptions of the need for tax education among students who have received tax education and students who have not received tax education. The results show that there are significant differences between students who have received tax education and students who have not received tax education in terms of the level of tax knowledge. Regarding perceptions about the need for tax education, there are significant differences between students who have received tax education and have not received tax education."

"PT X sebagai sebuah perusahaan outsourcing berusaha mencapai efisiensi biaya dengan cara mengevaluasi beban pembayaran pajaknya untuk melalui perencanaan pajak. Penelitian ini bertujuan untuk menganalisis perencanaan pajak yang diterapkan PT X dalam upaya untuk efisiensi beban Pajak Penghasilan Badan, menganalisis manfaat dari perencanaan pajak, dan menganalisis faktor pendukung dan faktor penghambat perencanaan. Penelitian ini menggunakan pendekatan kualitatif. Selain itu, teknik pengumpulan data yang digunakan adalah wawancara mendalam, dokumentasi dan studi kepustakaan. Hasil penelitian ini menunjukkan bahwa PT X menerapkan perencanaan pajak eksternal yaitu perencanaan pajak dengan jasa konsultan, terdapat manfaat setelah perencanaan pajak diterapkan dari segi biaya yaitu dapat meminimalkan beban pajak dan dari segi administrasi yaitu dapat melakukan penghematan waktu.

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PT X as an outsourcing company strives to achieve cost efficiency by evaluating its tax burden through tax planning. This study aims to analyze the tax planning that applied by PT X in an effort to efficiently Corporate Income Tax Burden. The research used a qualitative approach. In addition, the data collection techniques used were in depth interviews, documentation and literature research. The results of this study indicate that PT X applying external tax planning which is tax planning with consultant services. There are benefits after tax planning is applied in terms of cost that is to minimize the tax burden and in terms of administration that can make time savings."

"Penelitian ini bertujuan untuk mengevaluasi perencanaan pajak dalam kondisi divestasi terpaksa. Objek penelitian ini, sebuah perusahaan gadai swasta, melakukan pemisahan usaha untuk mematuhi peraturan pemerintah yang baru. Proses pemisahan usaha melibatkan pengalihan aset dan liabilitas ke beberapa perusahaan baru yang dimiliki oleh pemegang saham yang sama. Pengalihan aset dan liabilitas akan memiliki konsekuensi pajak berdasarkan undang-undang perpajakan di Indonesia, meskipun tujuan pengalihan adalah untuk mematuhi peraturan pemerintah. Dengan menggunakan Scholes-Wolfson Framework, penelitian ini menggunakan metode studi kasus untuk menganalisis perencanaan pajak yang dilakukan oleh perusahaan untuk mencapai efisiensi pajak terbesar. Hasil penelitian ini menunjukkan bahwa pengalihan aset dan liabilitas melalui sell-off adalah metode divestasi yang paling optimal, karena memiliki pajak yang lebih rendah daripada mekanisme pengurangan modal. Hasil penelitian ini juga menunjukkan bahwa perusahaan harus memperhitungkan kewajiban pajak masa depan dalam melakukan perencanaan pajak.

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This research aims to evaluate tax planning under a forced divestiture condition. The object of this study, a private pawn company, carried out a business separation in order to comply with the new government regulation. The business separation process involves the transfer of assets and liabilities to several new companies owned by the same shareholders. The transfer of assets and liabilities will have tax consequences under the Indonesian tax law, despite the purpose of the transfer was to comply with government regulation. Using the Scholes-Wolfson framework, this study applies case study method to analyze the tax planning conducted by a company to achieve greatest tax efficiency. The results of this study show that the transfer of assets through sell-off is the most optimal method of divestiture, for it has a lower tax levied than the capital reduction mechanism. The results of this study also suggest that companies had to account for future tax liability in doing tax planning."

"ABSTRAKPenelitian ini bertujuan untuk menganalisis implementasi pengenaan pajakpenghasilan pasal 23 atas jasa proyek iklan dan film pada rumah produksi PTABC berserta menganalisis perencanaan pajak pada pengenaan PPh Pasal 23.Metode yang digunakan dalam penelitian ini adalah kualitatif. Setelah dilakukanpenelitian, hasilnya adalah terjadi perbedaan pemahaman atas dasar pengenaanPPh Pasal 23 yaitu dikenakan atas bruto dan imbalan. Untuk menghindariterganggunya alur kas sebaiknya dilakukan perencanaan pajak denganmenegaskan kesepakatan yang konsisten dan memanfaatkan Peraturan PemerintahNomor 46 Tahun 2013 sehingga dapat dikenakan PPh Final apabila memenuhipersyaratan yang berlaku.

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ABSTRAKThis research was conducted in order to analyze the income taxationimplementation of article 23 for commercial and movie services project atproduction house PT ABC along with analyzing the imposition of tax planningIncome Tax Article 23 . The methods used in this research is qualitative. Afterdoing research, the result is there is a difference of understanding on the basis ofIncome Tax Article 23, namely the imposition of income tax imposed on gross andfee. To avoid disruption of cash flow tax planning should be done with theconsistent agreement confirms and take advantage of Peraturan PemerintahNomor 46 Tahun 2013 so may be subject to final income tax if it meets theapplicable requirements."

"The management's interest to apply tax planning in tax assessment for foundation is one of the strategy to decline the rate of resources' wasting. It has to be done under great care, for the foundation has to know and understand tax laws in order to assess an effective tax planning as intended in the foundation's goals.The evaluation of the Tax Decision No-87/PM 1995 dated October 10, 1995 on Revenues and Expense Treatment on Fund of Bulding Construction and Education Facility for Foundation or the Same Organization related in Education. Then the Amendment of Law Number 7 Year 1983 on Income Tax which has previously treated the revenues of the foundation from earnings and activities solely for general purpose (social purpose) is excluded on income tax objects. The Last Amendment of Tax Law Number 17 Year 2000 is no longer treated revenuses excluded from Tax Objects. Therefore, the result of this amendment is if the foundation has gains resulted from revenues included as tax objects deduced with deductible expense, it is to become the income tax objects.The scope of evaluation done in Yayasan Pendidikan STIE ?AB? Jakarta? is limited in Corporate Income Tax from 2001-2004. The methodological research used in this evaluation is the descriptive analysis with qualitative approach, and the data collection method used is library and field researches.The evaluation concludes the use of gains on the addition of foundations' facilities to decrease taxable income. The method, not only can it be used to avoid the high tax rate, it can also be used to maximize fiscal axpense through depreciation, so the foundations? taxable income is on the range of the lowest tax rate (10%). Hence, the income tax is low and the wasting of the foundations' resources can be reduced."

"Peningkatan realisasi Foreign Direct Investment (FDI) di Indonesia diimbangi dengan peningkatan utang luar negeri. Utang luar negeri dengan afiliasi dapat digunakan untuk penghindaran pajak, yakni dengan memaksimalkan biaya bunga pinjaman dan menurunkan laba kena pajak. Untuk mengatasi hal tersebut, Kementerian Keuangan menerbitkan PMK No.169/PMK.01/2015 yang mengatur ketentuan rasio utang dan modal perusahaan (rasio DER) sebesar 4:1. Dalam penelitan ini disimpulkan bahwa rasio DER dalam PMK No.169/2015 ditentukan dengan data SPT yang dimiliki Direktorat Jenderal Pajak dan benchmark dari negara lain. Alasan adanya pengecualian industri dalam peraturan tersebut adalah struktur modal industri tersebut didominasi oleh utang dan sudah diatur oleh ketentuan peraturan lain seperti Otoritas Jasa Keuangan dan kementerian lain. Jika dibandingkan thin capitalization rules Indonesia dan Tiongkok, Indonesia membutuhkan escape rules seperti Tiongkok agar thin capitalization rules tidak terlalu ketat terhadap struktur modal perusahaan. Oleh karena itu, sebaiknya pendekatan thin capitalization rules Indonesia dikombinasikan dengan arm‟s length principle seperti di Tiongkok, dan industri yang dikecualikan dari rasio 4:1 segera diatur serta industri infrastruktur segera diatur definisi dan kriterianya. Dalam penelitian ini menggunakan metode penelitian kualitatif deskriptif dengan memperoleh data dari wawancara mendalam kepada narasumber terkait dan studi kepustakaan.

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Realization of Foreign Direct Investment (FDI) in Indonesia is increased, but this increasing is aligned with foreign debt. Foreign debt from affiliated company may be used to avoid tax by maximizing interest expense and reducing taxable income. To overcome that situation, Minister of Finance issued PMK No.169/PMK.01/2015 which regulates provision of Taxpayer's debt to equity ratio (DER) in the amount of 4:1. In this research, debt equity ratio in PMK No.169/PMK.01/2015 was set by Taxpayer's Tax Review which is collected by Directorate General of Tax and benchmark from other countries. The reason why there are exceptional of industries in the rules are the industries have capital structure which is dominated by loan and DER's the industries have been regulated by other Ministers and Financial Services Authority. Then, if Indonesia's thin capitalization rules is compared with Tiongkok, Indonesia needs escape clause as Tiongkok so that Indonesia's thin capitalization rules is not too rigid with company's capital structure. Therefore, approach of Indonesia's thin capitalization rules is combined with arm's length principle as well as Tiongkok, and excluded industries in PMK No.169/PMK.010/2015 should be regulated soon and also industrial infrastructure should be regulated the definition and criterias more detail. This research uses qualitative descriptive research method and collects the data through deep interview and study of literature."

"Retribusi Daerah sebagai salah satu bentuk penguatan keuangan daerah melalui pengalihan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan dari pusat ke daerah. Penelitian ini membahas mengenai Analisis Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Kabupeten Tanah Datar Sumatera Barat. Penelitian ini mengunakan pendekatan penelitian kualitatif dengan metode deskritif dan pengumpulan data menggunakan wawancara dan studi kepustakaan. Di Kabupaten Tanah Datar terdapat kepemilikan tanah yang berbeda dengan daerah lainnya, yaitu adanya tanah ulayat. Untuk memungut PBB di tanah datar diperlukan kerja sama dengan masyarakat pemuka adat di nagari. Terdapat beberapa kendala dalam mengimplementasikan PBB diantaranya kesadaran masyarakat yang cukup rendah dan basis data yang tidak sesuai dengan keadaan sebenarnya.

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With the enactment of Undang Undang No. 28 Tahun 2009 on Regional Taxes and Levies as one of the region through the transfer of financial strengthening of land and building tax Rural and Urban from the center to the regions. This thesis discusses the Property Tax Analysis of Rural and Urban Kabupeten Tanah Datar in West Sumatra. This study uses a qualitative research approach with descriptive methods and collecting data using interviews and literature study.

In Tanah Datar land ownership are different from other regions, namely the communal land. To levy tax on land and building on flat land required cooperation with indigenous community leaders in the village. There are several obstacles in implementing such property taxes are fairly low public awareness and databases that do not correspond to the actual state."