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"Tesis ini membahas pengenaan Pajak Air Permukaan di Provinsi Sumatera Utara khususnya mengenai pengenaan Pajak Air Pemukaan di PT Indonesia Asahan Aluminium (Persero) ditinjau dari Asas Kepastian Hukum. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian menyarankan bahwa perlu dibuat langkahlangkah agar dalam pengenaan Pajak Air Permukaan di Provinsi Sumatera Utara dapat memenuhi Asas Kepastian Hukum.

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The focus of this thesis is the imposition of Surface Water Tax on North Sumatra Province especially on the imposition of Surface Water Tax to PT Indonesia Asahan Aluminium (Persero) in legal certainty perspective. This is a descriptif qualitative study. The resilt of the study sugest that some action should be made in order to make the the imposition of Surface Water Tax on North Sumatra Province conform with the legal certainty principle."

"Penelitian ini membahas permasalahan mengenai pengenaan pajak penghasilan terhadap badan asing pada bentuk usaha tetap (BUT) melalui penerapan persetujuan penghindaran pajak berganda (P3B) di Indonesia. Undang-undang pajak penghasilan memberlakukan pembedaan tarif antara badan usaha asing berbentuk BUT dan badan usaha asing yang tidak berbentuk BUT. Pada umumnya kegiatan atau usaha yang dijalankan oleh subjek pajak luar negeri di Indonesia sering memicu terjadinya pengenaan pajak berganda oleh negara sumber maupun negara domisili subjek pajak luar negeri. Oleh karena itu penulis hendak menganalisis mengenai keberadaan BUT dalam peraturan perpajakan di Indonesia serta penerapan P3B di Indonesia. Penelitian ini menggunakan metode penelitian yuridis-normatif, yakni penelitian kepustakaan yang dilakukan terhadap aturan-aturan hukum tertulis maupun tidak tertulis dengan tipe penelitian deskriptif. Simpulan yang diperoleh dari penelitian ini adalah pemajakan terhadap BUT menurut UU PPh bisa didasarkan pada tarif tertentu sebagaimana yang telah diatur dalam Keputusan Menteri Keuangan dan tarif umum Pasal 17 dan 23 UU PPh. Namun terhadap kegiatan usaha yang belum memenuhi syarat BUT maka pemajakannya mengacu kepada Pasal 26 UU PPh serta kewajiban perpajakannya menjadi tanggung jawab subjek pajak dalam negeri yang membayarkan penghasilan kepada subjek pajak luar negeri. Selanjutnya melalui keberadaan P3B bertujuan untuk memitigasi pajak berganda dengan menyelaraskan definisi pajak, menetapkan basis pajak, menetapkan hak pemajakan, dan mengatur mekanisme yang akan digunakan untuk menghilangkan pajak berganda dengan melalui metode unilateral dan multilateral. P3B yang disepakati mengacu pada aturan perjanjian yang berkembang didunia saat ini yakni UN Model dan OECD Model.

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This research discusses issues regarding to the imposition of income tax on foreign entities in the permanent establishment (PE) through the application of the double taxation avoidance agreement (tax treaty). The law of tax income applies a tariff distinction between foreign business entities in the form of PE and foreign business entities that are not in the form of PE. In general, activities or businesses carried out by foreign tax subjects in Indonesia often trigger the occurrence of double taxation by the source country or the domicile country of the foreign tax subject. Therefore, the author wants to analyze the existence of PE in tax regulations in Indonesia and the application of tax treaty in Indonesia. This research uses a juridical-normative research method, named library research conducted on written and unwritten legal rules with descriptive research type. The conclusions obtained from this research are taxation of permanent establishment according to the Income Tax Law in Indonesia can be based on certain tariffs as stipulated in the Decree of the Minister of Finance and general tariffs Article 17 and 23 of the Income Tax Law. However, for business activities that do not meet the PE requirements, the taxation refers to Article 26 of the Income Tax Law and the tax obligations are the responsibility of domestic tax subjects who pay income to foreign tax subjects. Furthermore, the existence of the tax treaty aims to mitigate double taxation by harmonizing the tax definition, establishing a tax base, determining taxation rights, and regulating the mechanism that will be used to eliminate double taxation through unilateral and multilateral methods. The agreement of tax treaty refers to the agreement rules that are developing in the world today, namely the UN Model and OECD Model."

"Summary: Legal aspects of exploitation of water resources in bottled water industries in Kecamatan Cidahu, Sukabumi, Jawa Barat Province and Planharjo, Klaten, Jawa Tengah Province, Indonesia; case study."

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Nama : Reysena Widya Lestari

Program Studi : Ilmu Hukum

Judul : Analisis Pengenaan Pajak Pertambahan Nilai atas Selisih antara Nilai Asuransi yang Dibayarkan Konsumen dan yang Disetorkan kepada Perusahaan Asuransi oleh Perusahaan Pembiayaan (Studi Putusan Pengadilan Pajak Nomor PUT-116285.16/2012/PP/M.IIIB Tahun 2018)

Jasa Pembiayaan Konsumen merupakan jasa yang tidak dikenakan pajak pertambahan nilai, sebagaimana diatur dalam ketentuan Pasal 4A ayat (3) huruf d Undang-Undang No. 42 Tahun 2009 tentang Pajak Pertambahan Nilai Barang dan Jasa. Dalam melakukan kegiatan usahanya, perusahaan pembiayaan konsumen dihadapkan pada risiko hilang atau rusaknya barang yang menjadi objek perjanjian pembiayaan, dan untuk menanggulangi kerugian akibat timbul nya risiko tersebut, perusahaan pembiayaan konsumen mengalihkannya kepada perusahaan asuransi umum dengan membuat perjanjian asuransi kendaraan bermotor. Sebagai pengguna jasa asuransi kendaraan bermotor dalam melakukan kegiatan usahanya, perusahaan pembiayaan konsumen seringkali mendapatkan diskon premi asuransi. Terkait hal tersebut terdapat Putusan Pengadilan Pajak Nomor PUT116285.16/2012/PP/M.IIIB Tahun 2018 yang mempermasalahkan diskon premi asuransi yang merupakan selisih antara nilai premi yang dibayarkan konsumen dengan yang disetorkan kepada perusahaan asuransi yang menurut Direktur Jenderal Pajak merupakan Imbal Jasa atas jasa keperantaraan. Metode penelitian dalam penulisan skripsi ini adalah penelitian yuridis-normatif dengan pendekatan kualitatif, dan menggunakan bahanbahan kepustakaan. Selisih nilai premi antara yang dibayarkan konsumen dengan yang disetorkan kepada perusahaan asuransi merupakan diskon premi asuransi yang tidak dapat dikenakan PPN. Oleh karena Putusan Pengadilan Pajak Nomor PUT116285.16/2012/PP/M.IIIB Tahun 2018 menolak Banding dari PT Suzuki Finance Indonesia, maka PT Suzuki Finance Indonesia tetap berkewajiban membayar PPN terhutang.

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Name : Reysena Widya Lestari

Study Program : Law

Title :Analysis of Value Added Tax Imposition on the Difference between The Value of Insurance Received from Consumers and The Value of Insurance Paid to Insurance Company by the Financing Company (Study Tax Court Decision Number PUT-116285.16/2012/PP/M.IIIB Tahun 2018)

Consumer Financing Services are services that are not subject to value added tax, as regulated in the provisions of Article 4A paragraph (3) letter d of Law No. 42 of 2009 concerning Value Added Tax on Goods and Services. In carrying out its business activities, consumer finance companies are faced with the risk of loss or damage to goods that are the object of the financing agreement, and to overcome losses due to those risks, consumer finance companies transfer them to general insurance companies by entering into vehicle insurance agreements. As users of vehicle insurance services in conducting their business activities, consumer finance companies often get insurance premium discounts. Related to this, there is a Tax Court Decision Number PUT116285.16/2012/PP/M.IIIB of 2018 that disputes the insurance premium discount which is the difference between the value of the premium paid by consumers and those paid to insurance companies according to the Director General of Taxes are intermediary services. The research method in writing this thesis is juridical-normative research with qualitative approach, and using library materials. The difference in premium value between the consumer pays and the value of insurance paid to the insurance company is a discount on insurance premiums that is not subject to VAT. Because the Decision of the Tax Court Number PUT116285.16/2012/PP/M.IIIB of 2018 rejected the appeal from PT Suzuki Finance Indonesia, PT Suzuki Finance Indonesia is still obliged to pay the outstanding VAT.

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"Perkembangan perdagangan secara elektronik e-commerce) di Indonesia, dewasa ini, sangat cepat. Pemerintah melihat adanya pergerakan potensi penerimaan pajak yang signifikan dari usaha konvensional ke e-commerce. Untuk mencegah adanya potensi penerimaan yang hilang maka pemerintah melakukan usaha untuk lebih memahami kegiatan e-commerce itu sendiri serta segala potensi perpajakan didalamnya, khususnya terkait dengan pengenaan Pajak Penghasilan (PPh) untuk usaha ini. Sayangnya, Undang-Undang tentang Pajak Penghasilan yang ada saat belum secara khusus mengatur mengenai besaran Pajak Penghasilan (PPh) untuk usaha e-commerce. Oleh karenanya, sebagai bagian dari usaha untuk lebih memahami kegiatan e-commerce itu, Direktorat Jenderal Pajak menerbitkan Surat Edaran Nomor SE-06/PJ/2015 tentang Pemotongan dan/atau Pemungutan Pajak Penghasilan atas Transaksi E-Commerce, yang memberikan acuan bagi para aparatur negara di bidang perpajakan untuk melaksanakan proses pengawasan usaha e-commerce sekaligus melakukan penggalian potensi terhadap kegiatan e-commerce. Meskipun Surat Edaran Nomor SE-06/PJ/2015 telah secara spesifik menjabarkan kegiatan-kegiatan yang dapat menjadi potensi untuk dapat dikenakan pajak penghasilan dalam usaha e-commerce, namun, sifat dari Surat Edaran ini adalah pengaturan internal saja. Penelitian ini sendiri merupakan penelitian yuridis-normatif sebagaimana mengacu kepada norma hukum yang terdapat di dalam peraturan perundang-undangan, sedangkan penelitian yang akan dilakukan memiliki tipe deskriptif-analitis atas data kualitatif, yaitu menggambarkan suatu gejala serta menganalisa gejala tersebut untuk memperoleh jawaban atau penyelesaian masalah dari gejala tersebut dan diuraikan secara sistematis. Dengan melihat fakta yang ada, seyogianya Pemerintah mampu membuat regulasi berupa peraturan perundang-undangan yang mengatur besaran pajak utamanya Pajak Penghasilan (PPh)-bagi usaha e-commerce di Indonesia.

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The development of electronic commerce (e-commerce) in Indonesia, today, is very fast. The government sees a potential movement of significant tax revenues from conventional businesses to e-commerce. To prevent the potential for lost revenue, the government has made an effort to better understand e-commerce activities themselves as well as all potential taxation in them, especially related to the imposition of Income Tax (PPh) for this business. Unfortunately, the Law on Income Tax is currently not specifically regulating the amount of Income Tax (PPh) for e-commerce businesses. Therefore, as part of an effort for get a better understanding about e-commerce activities, the Directorate General of Taxes issues Circular Letter No. SE-06 / PJ / 2015 about Withholding and/or Collection of Income Taxes on E-Commerce Transactions, which provides a reference for State Apparatus in the field of taxation to carry out the supervision process of e-commerce businesses while simultaneously exploring the potential of e-commerce activities. Although Circular Letter No. SE-06 / PJ / 2015 has specifically described activities that can be subject to income tax in e-commerce businesses, however, the nature of this Circular Letter is an internal arrangement only. This research itself is juridical-normative research as referring to legal norms contained in the laws and regulations, while the research to be conducted has a descriptive-analytical type of qualitative data that describing a symptom and analyzing the symptoms to obtain answers or problem solving of these symptoms and described systematically. By looking at the facts, the Government should be able to make regulations in the form of laws and regulations that regulate the amount of tax-mainly Income Tax (PPh)-for e-commerce businesses in Indonesia."

"Personal income tax represents personal tax in a way that its imposition is as possible strives to be harmonized with the circumstance of taxpayer. This is generally realized in the form of personal exemptions, which in Indonesia is known as PTKP. Therefore, this thesis will study the method in determining PTKP to reach justice in personal income tax.The thesis aims to look for and explain the reasons and basis that form the background of PTKP adjustment, relationship between Minimum Live Requirement or KHM and amount of PTKP for personal taxpayer, and implication of policy that adjusts the amount of PTKP to Income Tax section 21 accounted by government. Finally, the thesis will also analyze whether the policy of PTKP adjustment may bring justice in tax imposition.Based on experts' theory, a person's income during a period of time is subject to tax. This view has become standard for the ability to pay tax after deducting all expenses incurred to earn, bill, and maintain that person's income. In order to impose fair tax collection, the tax regulations must be enforced to all people without exception. In practice, the tax burden should be tuned to individual's ability to pay. Variety in family burdens may induce variety in the capacity to assume the burdens. As far as personal income taxpayer; there is part of income that should be excluded from tax, especially for the poor. This exclusion should be given out as part of an effort to earn income or to fulfill the minimum live requirement. If some of the minimum live requirement is not available, then the taxpayer may not be able to earn income that would subsequently be subject to tax. The exception is recognized as PTKP, whereas its amount is constantly adapted with the growth of economy, monetary, and price of basic needs annually.Research in this thesis uses descriptive analysis method with qualitative approach on the study of policy. Technique on data collection is in the form of book and field study done through interviews with related parties.The research results in a summary, which implies that the government is not in accordance with the income tax laws that require adjustment of PTKP following any changes in the economy and monetary as well as the price fluctuations of basic needs each year. The government obligation to adjust PTKP accordingly has been replaced by Income Tax Section 21 Accounted by Government. The policy is passed only to taxpayer who earns income from work. Thus, the policy has caused injustice in the system of personal income tax. PTKP for taxpayer in the amount of Rp 1.000.000; (one million rupiah) monthly has been in accordance with current KHM. However, additional PTKP for married couple and their burdens is not suitable with recent situation of economy and monetary as well as price of basic needs. With the existence of policy to adjust PTKP in 2005, Income Tax Section 21 Accounted by Government does not affect the calculation of Income Tax Section 21 for those who owe. So far, PTKP policy has not served justice in tax imposition. Moreover, the policy still needs much attention to be harmonized with the principality of justice.Preferably, adjustment on PTKP is conducted each year so that PTKP policy is not left behind by any changes in basic needs and economical and monetary growth. Also, in determining PTKP, the government should specify more appropriate amount of PTKP to be in accordance with economy, monetary, and taxpayer KHM. Additional PTKP for married couple and their burdens should be around 50% of PTKP instead of 10%. Furthermore, Income Tax Section 21 Accounted by Government should be abolished to provide rule of law and justice for personal taxpayer. In drafting future PTKP policy, effort should be maximized to reach justice in aspects such as: paying more attention to PTKP for daily and weekly paid workers as well as other irregular workers, giving additional PTKP for the burdens and not only in the beginning of tax year, and lastly to allow additional PTKP for siblings of taxpayer in consideration of certain circumstances."

"Pencemaran air pada badan air permukaan merupakan salah satu permasalahan lingkungan hidup yang signifikan di Indonesia. Dalam perspektif ekonomi, pencemaran merupakan contoh klasik dari eksternalitas di mana pelaku ekonomi tidak memperhitungkan seluruh biaya dampak lingkungan hidup yang ditimbulkan oleh kegiatannya sehingga biaya tersebut harus ditanggung secara eksternal oleh masyarakat. Instrumen ekonomi dapat diterapkan untuk menginternalisasi eksternalitas tersebut. Instrumen ekonomi yang akan menjadi fokus dalam penelitian ini adalah sistem perdagangan alokasi beban pencemar air. Penelitian ini akan menggambarkan kerangka sistem perizinan dalam kebijakan pengendalian pencemaran air di Indonesia, menjelaskan aspek-aspek penting dalam sistem perdagangan alokasi beban pencemar air menurut teori dan praktik di Amerika Serikat, serta menganalisis bagaimana sistem perdagangan alokasi beban pencemar air dapat diadopsi dalam kerangka kebijakan pengendalian pencemaran air di Indonesia. Penelitian ini akan menggunakan metode yuridis normatif. Hasil penelitian menunjukkan bahwa sistem perizinan pengendalian pencemaran air di Indonesia berpusat pada Persetujuan Teknis. Penetapan Persetujuan Teknis dapat didasarkan pada standar berbasis kualitas air, teknologi pengolahan air limbah, atau kombinasi antara keduanya. Selain itu, terdapat setidaknya tujuh aspek penting sistem perdagangan alokasi beban pencemar air yang perlu diperhatikan, yaitu model sistem perdagangan alokasi beban pencemar air, karakteristik beban pencemar, sumber pencemar, struktur pasar, mekanisme pembagian alokasi, rasio jual beli, serta pengawasan dan penegakan hukum. Penelitian ini juga menemukan dua potensi penerapan sistem perdagangan alokasi beban pencemar air di Indonesia, yaitu telah diaturnya sistem tersebut secara umum dalam peraturan perundang-undangan serta tersedianya instrumen pengendalian pencemaran yang dapat mendukung penerapan sistem perdagangan tersebut. Meskipun demikian, penerapan sistem masih akan menghadapi berbagai tantangan besar, yaitu sistem perizinan eksisting yang terlalu mengandalkan standar berbasis teknologi, tidak dilibatkannya sumber pencemar nirtitik dalam sistem perdagangan, serta lemahnya pengawasan dan penegakan hukum terhadap pencemaran air di Indonesia. Dapat disimpulkan bahwa pada saat ini, sistem perdagangan alokasi beban pencemar air belum dapat diterapkan secara efektif di Indonesia.

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Water pollution on surface water bodies has become one of the most significant environmental problems in Indonesia. In economic perspective, water pollution is a classic example of externalities. Economic instruments can be used to internalize the externalities. The economic instrument which will be the focus of this research is water quality trading. This research is going to describe the framework of the water discharge permitting policy in Indonesia, explain the important aspects of water quality trading based on theory and practice in the United States, and analyze how water quality trading can be adopted into the water pollution control policy in Indonesia. This research shows that the water discharge permitting regulation in Indonesia is centered on Techical Approval. The issuance of the Technical Approval can be based on water quality standards, water treatment technology standards, or the combination of both. Moreover, there are at least seven important aspects of water quality trading identified in this research: model of the trading system, characteristics of the water pollutants, sources of discharge, market structure, allocation method, trading ratio, as well as monitoring and law enforcement. This research also found that there are two potentials of implementing water qualiy trading in Indonesia: the system itself in general has been regulated in the Indonesian laws and regulations; and the availability of water pollution control instruments that can support the implementation of the trading system. However, the implementation of such system still face several major barriers: the water discharge permitting regulation in Indonesia still heavily relies on technology-based standards, the exclusion of non-point sources as participants in the water quality trading system, and weak monitoring and law enforcement on water pollution violations in Indonesia. It can be concluded that presently, the water quality trading system can not be implemented effectively in Indonesia."