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"Studi pada penelitian ini bertujuan untuk mengkaji kelayakan penerapan Goods and Services Tax GST sebagai pengganti Pajak Pertambahan Nilai PPN di Indonesia pada periode 2005 hingga 2015. Selain itu, estimasi besaran potensi penerimaan negara dilakukan baik pada pemerintah pusat maupun daerah yang dihubungkan dengan teori Stiglitz. Penelitian ini menggunakan metode data panel dengan melakukan analisis deskriptif dan ekonometrika. Unit analisis pada penilitian ini adalah antarprovinsi di Indonesia. Temuan pertama pada penelitian menunjukkan bahwa GST layak diimplementasikan di Indonesia. Kemudian, potensi penerimaan yang dihasilkan oleh GST memberikan nilai yang lebih besar dibandingkan dengan potensi penerimaan Pajak Pertambahan Nilai PPN . Oleh karena itu, jika GST dilaksanakan di tingkat daerah, maka distribusi pendapatan interprovinsi yang lebih merata dapat dicapai dengan memberdayakan kapasitas fiskal melalui sistem opsen.

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This research aims to analyze the feasibility of implementing Goods and Services Tax GST as a substitute of Value Added Tax VAT in Indonesia during period 2005 until 2015. In addition, the estimation of potential revenues is made at both central and local government levels. This study uses panel data method through descriptive and econometrics analysis. The unit of analysis is interprovincial in Indonesia, then the findings are correlated to Stiglitz theory. The first finding results from the analysis shows that Goods and Services Tax has potentially feasible to be applied in Indonesia instead of VAT. Moreover, It provides a greater potential tax revenue rather than VAT. As a consequence, if GST is implemented at a regional level, thus interprovincial equity can be achieved with more equitable by empowering fiscal capacity by strengthening Gross Regional Domestic Product through an opsen system. "

"This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very little is known about why so many countries have adopted the VAT and, in particular, why different countries adopt the types of VAT that they do. The popular mythology provides that the merits of the VAT have underpinned its global spread; however, this book contends that much scholarship confuses the question of why the VAT has risen to dominance with the issue of what makes a good VAT. This book combines policy and legal analysis to propose a new way of understanding the rise of this important revenue instrument so as to better reflect the realities of the VATs that are actually implemented."

"Summary:This book integrates legal, economic, and administrative materials about the value added tax to present the only comparative study of VAT law"

"Goods and Services Tax (GST) was implemented in India in July 2017, after four decades of protracted deliberations amid critical socio-economic and political challenges. GST is a comprehensive multistage value added tax (VAT) on goods and services where both central and state governments share the same tax base. Finding a suitable design for GST that encompasses taxes from both the centre and the state tax brackets makes the Indian GST unique among GST implemented in other federal countries. This book is a study of the evolution of GST in India since the Report of the Indirect Taxation Enquiry Committee of 1977. It studies the following issues on GST: a) inclusion and exclusion of taxes, b) finding a suitable mechanism to handle inter-state transactions, c) finding revenue neutrality of the tax reform, d) providing compensation to states for any possible loss of revenue due to its adoption, and e) possible scope for coordination in GST administration."

"Pendidikan merupakan hak konstitusi yang ditetapkan dalam Undang-Undang Dasar Negara Kesatuan Republik Indonesia Tahun 1945 (UUD NKRI 1945) bahkan menjadi tujuan didirikannya NKRI sebagaimana dinyatakan dalam Alinea keempat Pembukaan UUD NKRI 1945. Pendidikan juga merupakan salah satu public goods yang harus disediakan oleh pemerintah dalam menjalankan fungsi alokasinya. Karena itu pencabutan jasa pendidikan sebagai Jasa Tidak Kena Pajak (JTKP) dalam UU HPP menyebabkan diskursus meskipun akhirnya dijadikan sebagai jasa strategis yang mendapat fasilitas PPN sebagaimana diatur dalam Pasal 16B. Terlebih, pendidikan menjadi prerequisite terciptanya SDM Unggul untuk mencapai Indonesia EMAS 2045. Riset ini dilakukan dengan tujuan untuk menganalisis keselarasan antara kebijakan PPN atas jasa pendidikan dan fungsi alokasi pemerintah serta implikasinya terhadap cost of taxation. Dengan menggunakan pendekatan penelitian kualitatif dan metode pengumpulan data berupa studi kepustakaan dan wawancara, hasil analisis menunjukkan bahwa keselarasan kebijakan ini dinilai masih selaras dengan tujuan negara pada tingkat diberikannya fasilitas PPN atas jasa pendidikan, namun tidak sepenuhnya memberikan kemudahan bagi penyelenggara jasa pendidikan karena menyebabkan meningkatnya beban administrasi yang menjadi komponen harga dari jasa pendidikan yang dibayarkan oleh konsumen. Fungsi alokasi pemerintah menunjukan bahwa peran pemerintah sebagai aktor yang menyediakan jasa pendidikan sebagai public goods tidak tepat untuk dilakukan karena seharusnya menjaga eksistensi jasa pendidikan sebagai public goods dalam menghindari kegagalan pasar karena tidak memberatkan penyelenggara pendidikan. Perubahan kebijakan dari ini meningkatkan cost of taxation bagi penyelenggara jasa pendidikan karena membuat penyelenggara pendidikan harus memenuhi kewajiban perpajakan yang semula dari tidak dilakukan seperti wajib untuk dikukuhkan menjadi Pengusaha Kena Pajak, menerbitkan faktur pajak atas jasa pendidikan, dan melaporkan Surat Pemberitahuan Masa PPN. Selain itu, pada sisi konsumen tidak terjadi perubahan harga yang signifikan. Karena itu direkomendasikan agar implementing policy (regulasi turunan) mengatur perlakuan PPN atas jasa pendidikan yang meminimalkan cost of taxation sekaligus memperkuat fungsi alokasi pemerintah dengan mengutamakan kepentingan pendidikan sebagai hak konstitusi seluruh masyarakat.

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Education is a constitutional right stipulated in The Constitution of The State of The Republic of Indonesia of The Year 1945 (the Constitution of 1945) and even became the goal of the establishment of the State of the Republic of Indonesia as stated in the fourth paragraph of the Preamble of the Constitution of 1945. Education is also one of the public goods that must be provided by the government in carry out its allocation function. Because of this, the revocation of education services as Non-Taxable Services (JTKP) in the HPP Law caused a discourse even though it was eventually made into a strategic service that received VAT facilities as stipulated in Article 16B. Moreover, education is a prerequisite for the creation of superior human resources to achieve Indonesia EMAS 2045. This research was conducted with the aim of analyzing the alignment between the VAT policy on educational services and the government's allocation function and its implications for the cost of taxation. By using a qualitative research approach and data collection methods in the form of literature studies and interviews, the results of the analysis show that the alignment of this policy is considered to be in line with the country's goals at the level of providing VAT facilities for educational services, but does not fully provide convenience for education service providers because it causes an increased burden administration which is a price component of educational services paid by consumers. The government's allocation function shows that the government's role as an actor providing education services as a public good is not the right thing to do because it should maintain the existence of education services as a public good in avoiding market failures because it does not burden education providers. The policy change from this increases the cost of taxation for education service providers because it makes education providers have to fulfill tax obligations that were originally not carried out as mandatory to be confirmed as Taxable Entrepreneurs, issue tax invoices for educational services, and report Periodic VAT Returns. In addition, on the consumer side, there was no significant price change. It is therefore recommended that the implementing policy (derivative regulation) regulate the treatment of VAT on education services in a way that minimizes the cost of taxation while at the same time strengthening the government's allocation function by prioritizing the interest of education as a constitutional right of all people."

"Penelitian ini membahas mengenai dasar pengenaan Pajak Pertambahan Nilai atas jasa outsourcing di Indonesia. Kebijakan tersebut secara khusus tertuang dalam Peraturan Menteri Keuangan Nomor 83 Tahun 2012 Tentang Kriteria Dan/Atau Rincian Jasa Tenaga Kerja Yang Tidak Dikenai Pajak Pertambahan Nilai khususnya pada pasal 4. Tujuan penelitian ini adalah untuk menjelaskan alasan dari pemerintah menetapkan adanya dua dasar pengenaan pajak, bagaimana kebijakan ini ditinjau dari asas kepastian hukum (certainty), serta apa yang menjadi hambatan dalam pelaksanaan kebijakan ini di lapangan.Penelitian ini merupakan penelitian deskriptif dengan pendekatan kualitatif. Hasil penelitian ini menyimpulkan bahwa kebijakan dasar pengenaan Pajak Pertambahan Nilai atas jasa Outsourcing yaitu atas penggantian dan nilai lain, memiliki alasan dan dasar pemikiran tersendiri yang didukung oleh teori dan konsep yang sesuai. Kebijakan yang diatur pada PMK Nomor 83/03/2012 ini dikeluarkan untuk memberikan kepastian akan kekuatan hukum pelaksanaan pemungutan PPN atas Jasa Outsourcing meskipun adanya dua dasar pengenaan pajak ini dinilai tidak sesuai dengan konsep aturan,dimana dalam satu aturan tidak diperbolehkan ada yang bersifat fakultatif. Dalam pelaksanaanya kebijakan ini memiliki hambatan terutama terkait sosialisasi kebijakan tersebut.

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This research is about Tax Base of Value Added Tax on Outsourcing services in Indonesia The policy is specifically stated in the Peraturan Menteri Keuangan Nomor 83 Tahun 2012 Tentang Kriteria Dan/Atau Rincian Jasa Tenaga Kerja Yang Tidak Dikenai Pajak Pertambahan Nilai in particular on Article 4. This research is to explain about the reason the government established the two tax bases, how this policy in terms of the principle of legal certainty and what are the obstacles in the implementation of this policy.

This is a descriptive research with qualitative approach. Results of this study concluded that the basic policy of imposition of Value Added Tax on Outsourcing services is the subtitution and other value has its own reasons and rationale that is supported by appropriate theories and concepts. Policies that set the PMK 83/03/2012 Number is issued to provide legal certainty to force the implementation of the collection of VAT on Services Outsourcing although the two tax bases is not assessed in accordance with the concept of the rule, which is not allowed under the existing rules are voluntary. In the implementation of this policy has barriers mainly related to the policy of socialization."