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"Fasilitas perpajakan untuk alat angkutan tertentu yang diterbitkan pada tahun 2015 yang telah dicabut dan digantikan dengan PP 50/2019 pada dasarnya mengubah fasilitas PPN dari dibebaskan menjadi tidak dipungut. Studi ini mengevaluasi implementasi kebijakan fasilitas PPN Tidak Dipungut atas impor, penyerahan barang dan jasa pada Perusahaan Pelayaran Nasional (PT. X) dengan kriteria evaluasi William Dunn. Pendekatan penelitian yang digunakan adalah kualitatif dengan studi kasus. Teknik pengumpulan data yang digunakan adalah wawancara dan dokumentasi dari PT. X. Teknik analisis menggunakan teknik analisis deskriptif, isi, dan tematik. Hasil penelitian menunjukkan penggunaan fasilitas sudah efisien dengan mekanisme daring, PT. X maupun pemerintah juga responsif dengan perkembangan zaman, dan fasilitas ini sudah tepat untuk meningkatkan daya saing PT. X. Efektivitas penggunaan fasilitas sudah baik untuk transaksi jasa dan impor/penyerahan kapal, namun tidak untuk impor/penyerahan suku cadang, sehingga belum memenuhi kriteria kecukupan. Dan dari sisi kesamaan tidak terpenuhi, karena tidak semua jenis kapal dapat memanfaatkan fasilitas.

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The tax facility for specific means of transportation issued in 2015, revoked and replaced by PP 50/2019, changes the VAT facility from exempted to not-collected. Based on William Dunn's evaluation criteria, this study evaluates the implementation of the Free VAT facility policy on imports and delivery of goods and services at the National Shipping Company (PT. X). The research approach used is qualitative with case studies. Data collection techniques used are interviews and documentation from PT. X. The analysis technique uses descriptive, content, and thematic analysis techniques. The results showed that the use of the facility was efficient with the online mechanism, PT. X and the government are also responsive to the times, and this facility is appropriate to increase the competitiveness of PT. X. The effectiveness of the use of the facility is suitable for service transactions and ship import/delivery, but not for the import/delivery of spare parts, so it does not meet the adequacy criteria. And in terms of similarity is not fulfilled because not all types of ships can take advantage of the facilities.

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"Meningkatnya minat akan permainan golf mendorong penjualan akan peralatan golf. Potensi penerimaan Pajak Penjualan atas Barang Mewah dari peningkatan penjualan peralatan golf ini dapat menjadi potensi yang baik atau malah menjadi pemicu terjadinya potensi pelanggaran jika dalam pengimplementasiannya tidak dijalankan dan diawasi secara benar. Seluruh peralatan golf yang beredar di Indonesia berasal dari luar negeri, sehingga implementasi administrasi pemungutan perpajakannya tidak dapat dipisahkan dari administrasi importasi barang. Penelitian ini bertujuan untuk mengetahui latar belakang dari diimplementasikannya kebijakan pengenaan Pajak Penjualan atas Barang Mewah atas peralatan golf dan mengetahui tahapan administrasi yang diterapkan dalam pemungutan Pajak Penjualan atas Barang Mewah atas Peralatan Golf.

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The increasing of golf player will encourage sales of golf equipment. Increased of sales tax on luxury goods from golf equipment can be a good potential revenue or can be a trigger of potential violations on taxation, if the implementation of tax collection not monitored correctly. The whole of golf equipment that circulated in Indonesia comes from abroad, so the implementation of tax collection administration can't be separated from the administration of the importation of goods. This study aims to determine the background of the policy of Sales Tax on Luxury Goods on golf equipment and to find administrative steps were applied in the collection of Sales Tax on Luxury Goods on Golf Equipment."

"ABSTRAKDalam pemulihan ekonomi akibat krisis moneter tahun 1998, pemerintahIndonesia, menerima pinjaman luar negeri dari JBIC untuk pelaksanaan proyekpemerintah melalui perjanjian penerusan pinjaman antara Pemerintah PusatRepublik Indonesia dengan perusahaan- BUMD/BUMN. Hal ini diatur dalamPeraturan Pemerintah Nomor 42 Tahun 1995 Tentang Bea Masuk, Bea MasukTambahan, Pajak Pertambahan Nilai dan Pajak Penjualan Atas Barang Mewahdan Pajak Penghasilan Dalam Rangka Pelaksanaan Proyek Pemerintah YangDibiayai Dengan Hibah atau Dana Pinjaman Luar Negeri serta peraturanpendukungnya. Peraturan ini mengatur tentang pembebasan seluruh kewajibanbea masuk, bea masuk tambahan atas impor barang dan material serta seluruhpajak terkait dengan pelaksanaan proyek pemerintah. Namun demikian peraturanperundang-undangan yang ada terkait dengan impor barang dan material untukproyek pemerintah belum mengatur masalah yang kritikal yaitu kepemilikansurplus material. Salah satu proyek yang mengalami masalah ini adalah ContractPackage No. 4 West Java Distribution Pipeline di PT Perusahaan Gas Negara(Persero) Tbk, yang menyebabkan perselisihan antara pemilik pekerjaan dankontraktor. Kontrak tersebut menggunakan kontrak standar FIDIC Plant DesignBuild, yang menganut sistem nilai kontrak lumpsum. Kontrak standar FIDICdipergunakan terkait dengan pinjaman luar negeri untuk Proyek CP-4. Tujuan daritesis ini adalah menganalisa penerapan peraturan perundang-undangan dan pasalpasaldalam kontrak terkait permasalahan surplus material dengan menggunakanmetode studi kasus. Analisa penyelesaian surplus material tersebut menjadi topikutama dalam penelitian yang menggunakan pendekatan yuridis normatif ini.Pendekatan tersebut dilakukan untuk menganalisis data dalam menggambarkankepemilikan surplus material pada proyek pemerintah. Dengan penulisan inidiharapkan dapat dibuat peraturan yang jelas mengenai surplus material dalamproyek pemerintah sehingga permasalahan tersebut tidak terulang kembali.

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ABSTRACTIn order to support the economic recovery due to the monetary crisis in 1998,Indonesia Government has received foreign or offshore loans from JBIC todevelop the government projects through the subsidiary loan agreement betweenthe Government of Indonesia with the state-owned companies BUMD/BUMN.The development of government projects is ruled within Government RegulationNumber 42 Year 1995 regarding Import Duties, Value Added Tax and Sales Taxon Luxury Goods and Income Tax in The Framework of Implementation ofGovernment Projects Financed with Grant or Foreign Loan, and the othersupporting regulations. Such regulation is ruling about the exemption of all importduties of goods and materials and all taxes related to development of governmentproject. However the existing prevailing regulation related to the imported goodsand materials for government project has not yet regulate the critical issue on thesurplus material. One of government project dealt with such issue is ContractPackage No. 4 West Java Distribution Pipeline in PT Perusahaan Gas Negara(Persero) Tbk, which was caused dispute between the employer and thecontractor. Such contract is using standard contract FIDIC Plant Design Buildwhich is adhere the value system lumpsum contract. The standard contract FIDICwas utilized due to the offshore loan for CP-4 project. The main objective of thisthesis is to analyze the implementation of provision or terms and conditions in therelated regulations and the Contract regarding the surplus material by using casestudy method. The analysis of the completion of a surplus of the materials is themain topic in the research that uses the juridical normative approach. Suchapproach shall be use in data analysis to describe the ownership of surplusmaterial in the government project. Therefore within this thesis, it is beingexpected that the government may issue a clear regulations regarding surplusmaterial in the government project, therefore these problems do not occur again inthe future."

"Penelitian ini membahas mengenai bagaimana perbedaan implementasi kebijakan penyanderaan gijzeling dalam Hukum Pajak dan Hukum Perdata. Adapun parameter yang digunakan diambil dari Teori Implementasi Kebijakan Van Meter dan Van Horn yaitu ukuran dan tujuan kebijakan sumber kebijakan komunikasi antar organisasi terkait ciri ciri atau sifat instansi pelaksana sikap para pelaksana dan lingkungan ekonomi sosial dan politik. Penelitian ini merupakan penelitian deskriptif dengan metode kuantitatif. Hasil penelitian ini menujukkan bahwa implementasi penyanderaan dalam hukum pajak maupun dalam hukum perdata sudah cukup baik jika dinilai dari parameter yang digunakan Van Meter dan Van Horn Meskipun demikian terdapat beberapa perbedaan diantaranya adalah sarana yang digunakan dalam proses pelaksanaan penyanderaan gijzeling yaitu sarana yang digunakan dalam hukum pajak belum sepenuhnya sesuai dengan Undang Undang.

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This research isaimed to examinethe differences between implementation of gijzeling policy in Tax Law and in Civil Law. This research uses the parameters of Implementation Policy Theory from Van Meter and Van Horn which is standards and purpouse of policy source of policy communication between related organization charateristic of implementor behaviour of impolementor and economic social and politic environtment. This is a descriptive research with quantitative method. The result of this research is the implementaionof the policy both in the tax law and in civil law is good viewed from Van Meter and Van Horn parameter. Eventhough there are several differences between both policy such as facilities that used in the implementation process The facilities used in Tax Policy is has not been entirely in accordance with the Tax Law."

"Pajak pengambilan bahan galian golongan C memiliki dua fungsi pajak yaitu budgetair dan regulerend. Selain sebagai salah satu sumber pendapatan asli daerah, pajak pengambilan bahan galian golongan C juga berfungsi sebagai salah satu upaya untuk meminimalisir eksternalitas negatif berupa kerusakan lingkungan yang ditimbulkan dari penambangan bahan galian golongan C. Untuk menjalankan kedua fungsi pajak tersebut, dibutuhkan administrasi pajak secara tepat. Dalam penelitian ini, peneliti menggunakan indikator administrasi pajak daerah yang dikemukakan oleh McMaster yang dikombinasikan dengan teori yang disampaikan oleh Roy S. Salomo dan Iksan. Tahapan administrasi pajak terdiri dari identifikasi pajak, penetapan pajak, pemungutan pajak, biaya, dan penegakan hukum. Berdasarkan hasil penelitian, selama melakukan pengenaan pajak pengambilan bahan galian galian golongan C sejak 2001, Pemerintah Kabupaten Kebumen belum menjalankan administrasi pajak daerah pada pajak pengambilan bahan galian golongan C sesuai dengan indikator yang ada. Pengadministrasian yang selama ini dilakukan justru menimbulkan dampak, yaitu realisasi penerimaan pajak yang tidak mampu mencapai target, eksternalitas negatif berupa kerusakan lingkungan yang tidak mampu diminimalisir, dan ketidakseimbangan penerimaan pajak pengambilan bahan galian golongan C dengan kerusakan lingkungan yang ditimbulkan. Penelitian dilakukan dengan menggunakan pendekatan kuantitatif dan analisis secara deskriptif. Metode pencarian data dilakukan secara kualitatif melalui wawancara mendalam, observasi, dan studi pustaka.

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This research explain about implementation tax administration at section C mining tax in Kebumen Regency. Section C mining tax has budgetair and regulerend function. Apart from being a source of local revenues, section C mining tax also serves as an effort to minimize the negative externalities of environmental degradation resulted by mining mineral exploration section C. To perform both functions the tax , tax administration needs appropriately. In this study, researchers used indicators of local tax administration proposed by McMaster which combined with the theory presented by Roy S Solomo and Iksan. The stages of the administration of a tax consist of tax identification, tax assesment, tax collection, cost, and law enforcement.

Based on the results of research, during the taxation decision mineral mining category C since 2001, the Government of Kebumen has not carry out local tax administration on section C mining tax in accordance with existing indicators. Administration which has been done precisely cause bad effect, namely the realization of tax revenues which is not able to reach the target, the negative externalities of environmental degradation are not able to be minimized, and the imbalance in revenue of section C mining tax with the environmental degradation.

This research using a quantitative approach with descriptive design. The methods of qualitative data search conducted through in-depth interviews, observation, and literature study."

"Skripsi ini membahas mengenai analisis masalah perpajakan sebuah perusahaan multinasional dengan jenis usaha toll manufacturing business model, yakni PT XYZ yang berkedudukan di Indonesia. PT XYZ mengadapi dua risiko perpajakan yang merupakan bagian dari masalah perpajakan, yang diantaranya adalah transfer pricing dan perlakuan pajak pertambahan nilai. Risiko dari transfer pricing diakibatkan oleh transaksi kepada pihak afiliasi dan risiko dari pajak pertambahan nilai diakibatkan oleh apakah fasilitas PPN berupa kawasan berikat telah secara efektif digunakan oleh PT XYZ. Penelitian ini merupakan analisis lebih lanjut atas permasalahan perpajakan yang dimiliki oleh PT XYZ. Manajemen perpajakan semestinya dapat menjadi jawaban untuk memitigasi permasalahan pajak di PT XYZ sebagaimana yang telah dikemukakan dalam SPHP. Manajemen perpajakan secara khusus memiliki peranan dalam memitigasi risiko pajak ketika menghadapi proses pemeriksaan pajak. Penelitian ini merekomendasikan PT XYZ untuk mengoptimalkan fungsi dari manajemen perpajakan yang dimilikinya sehingga dapat meminimalisir jumlah pajak yang harus dibayarkan karena koreksi fiskal saat proses pemeriksaan pajak.

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This undergraduate thesis is about the analysis of the taxation problems in one of the multinational companies, named PT XYZ that implements toll manufacturing model as its business type. PT XYZ faces two taxation risks, which are related to transfer pricing and value added tax (VAT). The risk in transfer pricing is arised by the affiliated party transaction while the risk in value added tax arised by how effective the company using the facility of VAT in the bonded zone. This study is the further analysis of taxation problems of PT XYZ. Taxation management should be the answer to mitigate all taxation problems in PT XYZ as depicted in the notifaction of tax audit findings. Taxation management is specifically being conducted in mitigate the taxation risks when facing the tax audit. This research recommends PT XYZ to optimize the function of their taxation management so that minimize the amount of tax paid to fiscal correction in tax audit process."

"Skripsi ini membahas mengenai pelaksanaan revaluasi aktiva tetap dengan mengambil studi kasus dari PT. XYZ pada tahun 2009. PT. XYZ merupakan salah satu perusahaan yang bergerak dibidang industri dan perdagangan. Revaluasi aktiva tetap yang dilakukan oleh PT. XYZ pada tahun 2009 terhadap aktiva tetap yang berupa tanah dan bangunan. PT. XYZ menggunakan ketentuan Standar Akuntansi Keuangan untuk melakukan revaluasi aktiva tetapnya. Akan tetapi disisi lain, perusahaan juga telah mencadangkan PPh Final atas selisih lebih revaluasi aktiva tetap pada tahun 2009. Penelitian ini dilakukan dengan menggunakan pendekatan kualitatif dan berbentuk ekplanatif dengan tujuan untuk menjelaskan revaluasi aktiva tetap di PT. XYZ dan implikasi pajak penghasilannya.Peneliti memperoleh hasil bahwa revaluasi aktiva tetap yang dilakukan PT. XYZ adalah untuk tujuan komersial dan perusahaan masih kurang memahami ketentuan perpajakan sehingga terdapat kesalahan dalam melakukan pencadangan PPh Final atas selisih lebih revaluasi aktiva tetap. Implikasi pajak penghasilan yang timbul bagi PT. XYZ adalah beban pajak yang harus ditanggung pada tahun 2009 lebih besar.

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This thesis discusses revaluation of fixed assets with taking case study from PT. XYZ in the year of 2009. PT. XYZ is a company that has been conducting business in industrial and trade sectors. Revaluation of fixed assets which PT. XYZ did in 2009 included land and building. PT. XYZ using regulation from Financial Accounting Standard for reference on revaluating their fixed assets. However, in the other hand PT. XYZ is also making allowance for Final Income Tax of surplus revaluation as their debt. This research using qualitative approach and have the form of explanation research with purposes for explaining revaluation of fixed assets on PT. XYZ and its income tax implication.

The result of this research is that PT. XYZ's purposes on doing revaluation of fixed assets is for commercial benefit and the company still do not understand well enough about the regulation in taxation so that there is mistaken for allowing Final Income Tax of surplus revaluation as their debt. Income tax implication that occur for PT. XYZ is that they have to gain their tax expense in the year of 2009."

"Task and responsibility tax representative and tax authority in fulfilling tax obligation is sometimes alike with tax representative which is represented or the one that authorized. The main problem of research in interrogative sentence form, namely, is : How big is the influence of responsibility between representative and tax authority in fulfilling lax obligation? The objective is to know main problem of research hypothesis, namely : First : Is it predicted that responsibility of representative and tax authority has positive influence in fulfilling tax obligation of tax payer? Second : ls it predicted that there is a significant correlation between representative responsibility and tax authority in fulfilling tax obligation of tax payer?Tax law or fiscal law is formulated as : A whole of rules that covering government authority to withdraw someone?s wealth and return to public through government cash office, so that, it becomes a part of public law that regulates connection of law between country (government) and people (public) and institutions (of law) that has obligation to pay tax. Obligation is a must to take a certain steps, pay tax, lbr example, and obey the rules to respect other people. Personal responsibility and in-line of tax obedience is able to be meant as an individual obligation in-line on behalf of him/herself in fulfilling the tax obligation according to tax rules and regulation, as a consequency of rights? got to that person individually of subject and object of tax.Appearance of representative is might be born by an agreement and might be born by regulation Giving authority can be made specific as one purpose only or more and giving authority in general as an arrangement activity only. The representative meant here is covering representative based on regulation as parents or relative according to regulation representing children under their authority.The research used qualitative method. Qualitative method with analysis descriptive approach covering theoretical analysis and bibliography study. Research population are PT. Jasprim Dinamika Global and Indonesia tax consultant. Research variable are tax representative and tax consultant as independent variable. Tax obligation fulfilling of tax payer as dependent variable. Data collecting technique to test hypothesis by simple regression formula and correlation coefficient and determinant coefficient.Calculation result of correlation coefficient is 07338. This correlation coefficient calculation value means the responsibility of representative and tax authority in doing tax obligation of tax payer has a strong positive correlation in fulfilling tax obligation of tax payer. Mentioning of having a strong correlation is because of correlation coefficient value is in coefficient interval of 0.60 to 0.1799. Determinant coefficient of this correlation coefficient is KD = r2 x 100 or 53,85%. The size of representative responsibility and tax authority in fulfilling tax obligation of tax payer which is represented and authorized is 53,85%. The rest is influenced by other factors except the responsibility of representative and tax authority. This case is authomatically as a prove of first hypothesis.Fcounting8 is actually more, if compared with Ftable therefore a whole variable influence is significant. The second hypothesis of this research can be accepted, in another words that there is a significant correlation between representative and tax authority in fulfilling tax obligation of tax payer. This research globally proves that representative and tax authority has a positive influence in fulfilling tax obligation through the using methods.Tax authority in doing its working always refers to valid tax regulation. Letter of statement from tax consultant which should be sent/reported at every time accepting tax authority from tax payer, should not be per tax item enclosure, but just enough in once enclosing of copied enclosure at the time of accepting authority from tax payer of each tax service office."