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"Abstract. The research aims to analyze the income tax application for married women who fulfill their taxrights and obligations by themselves in the context of gender and taxable unit. The data in this qualitativeresearch were collected through literature study and in-depth interview. In addition there is a comparison withMalaysia in terms of tax rights and obligations for married women taxpayers who fulfill their tax rights andobligations by themselves. The result of the research shows that there is limitation on the right of the marriedwomen to fulfill their tax rights and obligations by themselves, i.e. there is a restriction for the fulfillment of thetax rights of a married woman who becomes the head of the family. More over, in practice, the rule concerningthe married women taxpayers who have to fulfill their income tax by themselves still sets problems for both thetaxpayers and tax-officers. Therefore we need a socialization process in order to make known the stipulationsconcerning married women who have to fulfill their tax rights and obligations by themselves."

"Tesis ini membahas mengenai perlakuan PPN bagi Kontraktor PKP2B Generasi Pertama. Dilatarbelakangi oleh sengketa antara Kontraktor dengan Pemerintah karena Kontraktor menahan sebagian Dana Hasil Produksi Batubara sebagai kompensasi atas tidak digantinya PPN yang dibayar oleh Kontraktor. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif.Hasil penelitian menunjukan bahwa PPN bukan merupakan pajak baru sehingga pemerintah tidak perlu menggantinya. Namun ternyata penyelesaian sengketa dimana kedua pihak sepakat kembali kepada kontrak menyatakan pemerintah harus membayar kembali PPN tersebut kepada kontraktor dan kontraktor diwajibkan membayar Pajak Penjualan sampai habis masa kontrak. Penelitian ini menyarankan kepada Pemerintah agar menetapkan batubara sebagai Barang Kena Pajak.

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This thesis is discussed about the treatment of the Value Added Tax for the Contractor of Coal Co-operation Agreement. Based on the lawsuit between the Contractor and the Government which is caused by the Contactor who kept the half of Government Part of Coal Production, as a compensation of the VAT, which has paid by the Contractor but has not been reimbursed by the Government. This research is a qualitative research using a descriptive design.The result of this research is shown that the Government thought that VAT is not a new tax so that they do not need to reimburse it. However, it turned out into a lawsuit solution that both of parties have agreed to go back to the contract which declared that the Government has to repay the VAT to the Contractor, whereas the Contractor has an obligation to pay the Sales Tax until the end of the contract. This research suggests the Government to determine the Coal as a Taxable Goods."

"Skripsi ini membahas perlakuan Undang-undang pajak penghasilan terhadap wajib pajak orang pribadi wanita yang bekerja hanya pada satu pemberi kerja pada tahun 2008. Undang-undang PPH Indonesia memandang laki-laki sebagai pencari penghasilan karena itu bila wanita telah menikah maka wanita tidak berhak memperoleh Penghasilan Tidak Kena Pajak, yang mendapatkannya adalah laki-laki sebagai suami. Pemberian PTKP ini menentukan besarnya PPh yang harus dibayar yang berarti juga mempengaruhi besar take home pay yang diperoleh. Bila wanita dan suami dalam suatu perkawinan sama-sama bekerja dan tidak pisah harta ataupun pisah harta, yang berhak memperoleh PTKP kawin dan tanggungan adalah suami. Begitupula bila telah hidup berpisah. Jika seorang wanita pekerja dan suaminya pengangguran maka untuk mendapatkan PTKP tanggungan suami, wanita tersebut harus mendapatkan keterangan dari Pemerintah Daerah setempat dan hal ini tidak berlaku untuk kebalikannya, yaitu bila wanita tidak bekerja maka suami tidak perlu mendapatkan keterangan apapun dari Pemerintah Daerah setempat.

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This script is explains about the income tax treatment applied to women's individual taxpayer that only works for one employer in 2008. Viewed by the income tax treatment, man is the one who looking for money, so, married women not entitled to earn personal's exemption, the one who earn it is man as the husband. This giving of personal exemption determine how much tax income that must be paid which also determine how much take home pay that we earned. If women and husband in a marriage work together and do not split the property or split it, the one that entitled to earn the personal exemption for married status and dependents is the husband. Also the same if divorced. If a women is worker and her husband is unemployment, so, to earn a dependent husband of personal exemption, that women must get a detail from local government and this is not applicable to its reverse, such as if women is unemployment, so, husband doesn't need to get any detail from local government."