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"As it is stated at article 12 Law number 8 year 1971 about National Petroleum Company, Pertamina as the stockholder for mining oil and natural gas, then being changed by BP Migas as government authorized to sign and control management operation of mainstream business activity based on Law of Indonesian Republic about Petroleum & Gas number 22 year 2001, can cooperate with third party in the form of Production Sharing Contract, or other Contracts. Business activity in mainstream industry that is carried out by foreign companies cause expatriates mobilization according to the expertise and need of related companies to support their activities in Indonesia. Apart from high salary, they are also given various allowances to fulfill the expatriate's and their family?s need during their duties period in Indonesia, so that these expatriates can become very potential tax subject for the state revenue.This research aimed to get clearer description about imposing cost recovery and treating expatriates tax income in KPS according to the existing law. One of the dominant aspects in KPS is cost recovery spent first by contractor financed by government when contractor has successfully found petroleum reserve popularly known as cost recovery. Expatriates tax income treatment by doing gross-up and putting that tax allowance into cost recovery causes reduction to government share in Production Sharing Contract as much as these expatriates tax that should become the state revenue.From the result of research concluded that the treatment above is deviated from normative determination, but suitable with the prevailing determination of positive law, in this case contract and supporting rule. It is suggested that in KPS agreement contains more detail explanation about imposition of cost recovery components, and imposition of Income Tax Law for KPS can be more detailed and assertive so that it can give law certainty and reach agreement of Production Sharing Contract in Indonesia.Research methodology used in this research is descriptive analysis by using data collection such as field study through interview with PSG expert, VP finance, Tax advisor and HRD Manager, documentary data as well as library study.Biography : 50 Books (Tahun 1967 - 2001)"

"Kejelasan peraturan merupakan salah satu faktor yang mendorong kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya.Dalam rangka alih teknologi, perusahaan KPS di Indonesia mengirimkan karyawan WNI ke luar negeri dan terdapat tiga jenis pembiayaan, yaitu pembiayaan yang ditanggung sepenuhnya oleh perusahaan tempat para karyawan tersebut bekerja di luar negeri, pembiayaan ditanggung oleh perusahaan KPS di Indonesia, dan kombinasi dari kedua jenis pembiayaan ini.Masalah yang timbul dalam pengiriman karyawan KPS ke luar negeri adalah kewajiban perpajakan apa saja yang harus dilakukan oleh perusahaan KPS XYZ, Ltd. selaku pemberi kerja dan kewajiban perpajakan karyawan KPS sebagai wajib pajak orang pribadi di Indonesia serta apakah persetujuan penghindaran pajak berganda cukup efektif dalam menyelesaikan masalah wajib pajak penduduk rangkap.Pajak merupakan salah satu sumber penerimaan negara yang sangat panting yang dipergunakan untuk penyelenggaraan pemerintahan. Setiap negara mempunyai wewenang untuk memungut pajak atas penghasilan dari wajib pajak di wilayahnya. Dengan semakin berkembangnya pendagangan internasional, konflik yurisdiksi pemajakan tidak dapat dihindari. Perjanjian penghindaran pajak berganda merupakan perjanjian bilateral antara dua negara untuk mengatasi masalah pengenaan pajak berganda karena konflik adanya konflik yurisdiksi pemajakan ini.Penelitian ini menggunakan metodologi kualitatif (desknptif analisis). Metode pengumpulan data dengan menggunakan data sekunder melalui studi kepustakaan dengan membaca dan mempelajan teori, peraturan perpajakan yang terkait dengan masalah ini serta peraturan pelaksanaannya dan pengamatan praktek di lapangan pada perusahaan KPS XYZ, Ltd. di Indonesia. Penelitian ini juga dilengkapi dengan membandingkan praktek pemajakan di beberapa negara dan perjanjian penghindaran pajak berganda Indonesia dengan Amerika Serikat.Dari hasil penelitian ini diperoleh kesimpulan bahwa XYZ, Ltd. bukan pemberi kerja dalam hal pembiayaan ditanggung oleh perusahaan tempat karyawan KPS tersebut bekerja di luar negeri; sebagai pemberi kerja jika pembiayaan seluruhnya ditanggung oleh perusahaan XYZ, Ltd. di Indonesia. Jika pembiayaan sebagian ditanggung oleh perusahaan di Indonesia dan sebagian ditanggung oleh perusahaan tempat karyawan KPS tersebut bekerja di luar negeri, terdapat dua (2) pemberi kerja, yakni XYZ, Ltd. di Indonesia dan perusahaan tempat karyawan KPS tersebut bekerja di luar negeri. Karyawan KPS yang bekerja di luar negeri, tetap merupakan wajib pajak dalam negeri orang pribadi di Indonesia, akan tetapi peraturan perpajakan di Indonesia belum mengatur mengenai mekanisme pelaporan SPT dari luar negeri. Dalam menyelesaikan masalah wajib pajak penduduk rangkap, persetujuan penghindaran pajak berganda Indonesia belum efektif. Sebaiknya, peraturan perpajakan yang ada disempumakan untuk mendorong kepatuhan wajib pajak, dengan memberikan ketentuan yang lebih rinci mengenai pengertian pemberi kerja, mekanisme pelaporan SPT dan luar negeri serta dibenkannya ketentuan yang lebih tegas dalam P3B dalam menyelesaikan masalah penduduk rangkap.

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A clear and firm tax regulation is one of the most significant factors which will influence the taxpayer to fulfill their tax obligation.

Due the need of the transfer of technology in oil and gas exploration, Production Sharing Contractor assigns their employee working overseas. There are 3 (three) types of the costing for this kind of assignment. First, the employee remuneration is fully borne by the company overseas; the second type is fully covered by the Production Sharing Contractor in Indonesia and the third one is partly borne by the Production Sharing Contractor in Indonesia and by the company overseas.

There are cases impacted by that kind of assignment and costing such as the tax obligation which has to be fulfilled by the Production Sharing Contractor as the employer as well as for those employees as an individual taxpayer in Indonesia. Another issue is whether the tax treaty effectively resolves the dual resident taxpayer cases.

Tax contributes significantly to the government revenue. For this purpose, each country has their right to collect the tax from the taxpayer income within their country. Along with the international trade, conflict of the tax jurisdiction can not be avoided. Tax treaty is one of the ways to resolve this problem.

This research is based on the qualitative methodology approach (descriptive analysis) which uses the secondary data though literatures; text books; the respective tax regulations as well as the tax procedures. This research is a study case at XYZ, Ltd., a Production Sharing Contractor, in Indonesia. As a comparison, this research has also been referred to the several countries' tax regulation and implementationaswellas the tax treaty within the Government of Indonesia and the United States of America.

This research proves that XYZ, Ltd. is categorized as the employer in case of the employment cost is fully borne by XYZ, Ltd. in Indonesia; not as an employer when the cost is fully covered by the company overseas. For the cost shared, there will be 2 (two} employers which are XYZ, Ltd. in Indonesia and the company overseas. Even though working and living overseas, employee of XYZ, Ltd. are categorized as the individual taxpayer in Indonesia and has to fulfill their tax obligation in Indonesia, however the tax report mechanism form abroad has not been clearly defined. To anticipate the dual resident taxpayer, the Indonesian tax treaty does not effectively resolve the issue. To influence the taxpayer to fulfill their tax obligation, a clear definition of an employer, a definite tax report mechanism from abroad has to be covered by the tax regulation in Indonesia. The Indonesian tax treaty has to cover a firm rule on how to resolve the dual resident taxpayer."

"Tujuan penelitian ini adalah untuk memberikan gambaran mengenai penerapan perencanaan pajak pada PT RBA dan mengetahui alternatif-alternatif yang ada dari perencanaan pajak dalam berbagai transaksi bisnis perusahaan. Dan selanjutnya dapat diterapkan alternatif yang terbaik yang memberikan penghematan pajak dan laba bersih setelah pajak yang paling maksimal. Ruang lingkup dalam penelitian ini dibatasi pada PT RBA, teknik pengumpulan data yaitu dengan penelitian kepustakaan dan penelitian lapangan dengan wawancara dengan pihak perusahaan maupun melalui observasi secara langsung.

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The objectives of this study is to provide an overview of the implementation of tax planning on a PT RBA and knowing that there are alternatives of tax planning in a variety of business transactions. Then can be applied to the best alternative that provides tax saving and net profit after tax at the maximum. Scope in this study is limited within PT RBA data collection technique with library research and field research by interviewing with the manajemen as well as direct observations."

"Pasal 33 ayat 3 Undang Undang Dasar 1945 memberikan kewenangan kepada negara untuk mengelola sumber daya alam untuk kemudian hasilnya digunakan untuk kemakmuran rakyat. Dalam melaksanakan kewenangannya tersebut, negara dapat menunjuk pihak swasta untuk membantu negara melakukan kegiatan pengelolaan sumber daya alam, termasuk diantaranya adalah minyak dan gas bumi. Dari sudut pandang pemerintah, kegiatan pengelolaan minyak dan gas bumi ini dilakukan untuk pemenuhan kebutuhan rakyat, sementara dari sudut pandang kontraktor, kegiatan pengelolaan minyak dan gas bumi dilakukan sebagai sarana kegiatan usaha untuk memperoleh keuntungan. Adapun setiap keuntungan yang diperoleh dari kegiatan usaha wajib dikenakan pajak. Dari hasil penelitian penulis ditemukan bahwa kebijakan yang mengatur kegiatan kontrak bagi hasil minyak dan gas bumi dengan skema gross split dalam bentuk Peraturan Menteri Nomor 8 Tahun 2017 tidak memiliki landasan hukum yang kuat. Pengelolaan minyak dan gas bumi dalam bentuk kontrak juga tidak memberikan keuntungan yang maksimal untuk pemerintah, sementara kebijakan yang mengatur kontrak bagi hasil juga tidak menarik minat kontraktor. Selain itu, terdapat juga tumpang tindih kewenangan lembaga yang dapat menetapkan besaran pajak penghasilan kontraktor antara SKK Migas dan Direktorat Jenderal Pajak. Oleh karena itu, dalam tulisan ini disarankan pemerintah mengkaji ulang kegiatan pengelolaan minyak dan gas bumi dalam bentuk kontrak, serta mengkoordinasikan kewenangan-kewenangan lembaga yang beririsan dalam menetapkan pajak penghasilan bagi kontraktor.

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As an oil producing nation, Indonesia embodied its authority to manage its oil resources through article 33 paragraph 3 of The Republic of Indonesia Constitution 1945. Regarding the article, this means that the state has the authority to manage Indonesian natural resources, directly or indirectly, through other public and or private institutions and the profit of such activity shall be for the benefit of the people. This granted the state to appoint other institution, including a National International Oil Company NOC IOC , to manage the exploration and production of oil, as that particular activity is regarded as a high risk and high capital business. From the state perspectives, the management of oil and gas is an attempt to fulfill the people needs of energy, while in the other hand, from the IOC NOC perspectives, it was an attempt to gain profit as their core business, and every profit gained from a business activity must be taxed. According to this research, the regulation that governed a production sharing contract with the gross split scheme mdash Minstry of Mineral Resources Regulation No. 8 2017 mdash does not have a strong legal basis. In overall, the management of oil and gas through the contract system does not gives a maximum benefit for the state, and does not attract the IOC NOC interest to explore and produce oil and gas in Indonesia. There is also an overlapping jurisdiction to impose the income tax to IOC NOC between the Executive Agency of Oil and Gas and Directorat General of Tax. Therefore, in this thesis, the reviewing of oil and gas management through a contract system and the coordination of agencies that has an overlapping jurisdiction are recommended."

"Franchise is a legal agreement on delegation of right or special right to market the product or service given by the owner of franchise (franchisor) to other party (franchisee) that arranged in a certain rule. Franchise is glow in Indonesia now, from time to time it keep increasing and being expected keep growing and dominating in domestic market significantly. Local franchise, which is expanding the most now, is supermarket sector because this sector provides daily needs. That expansion mentioned above have to be followed by tax implementation that can arrange variant transaction which relate to franchise until tax potential on it has explored optimum. Thus, if this has explored deeper especially one that connected to income tax on franchise, will give big contribution to country income. Therefore, the main questions in this thesis are: (i) How does the reality of economic on franchise transaction?, (ii) How does tax implementation on franchise in Indonesia nowadays?, (iii) How does PT "X" do the tax obligation on itself as franchisor and its franchisees? (iv) Are there any cases which is related to tax collection system to be improved?Analysis descriptive research type has been done as a research method to support research and study process on that problem analysis, which is describe all information or data gotten from the research first, then all the data are analyzed by income tax law and the correlation with the tax system that fulfill tax principle. Data technical collection was done in the field by interview and From literature study documents, to study related law and other related documents. Interview was done to people who are related to franchise and taxation to get reference on their opinion regarding tax obligation in income tax section.Franchise delegation most of the time is related to a certain payment. There are two kinds and types of franchise and the taxation are known generally which can be requested by franchisor to franchisee that is direct monetary compensation and indirect and non monetary compensation. Firstly there are 4 (four) principle of good taxation suggested by Adam Smith in his book An Inquiry into the Nature and Causes of The Wealth Nation to set the right taxation system on the right income tax on franchise. Beside that Mansury suggested for tax income expected suitable with fair principles then fulfillment of horizontal justice condition (5 conditions) and vertical justice (2 conditions) need to be held strongly.Tax auditor who audits franchise obviously does not fully understand on franchise position which is separate Taxpayer so that franchisee income is different from franchisor income. Withholding tax implementation on franchise income have not fulfill equality principle, mainly realization on individual taxpayer, franchisee that most have status as individual taxpayer can not do withheld on payment of paid income on the royalty whereas franchisee that have status as corporate taxpayer have done the withholding the royalty. Other result study is found uncertainty law on determines franchise fee whether royalty category or as technical fee because PT_ "X" withheld with 15 % rate on the other hand the elements in franchise fee put into technical fee category that its effective rate are 6 %. Other aspect appeared is withheld on franchise fee for the amount of 15 % happened on lack of knowledge of PT. "X" whereas for technical fee withholding rate effectively for the amount of 6% showed that the decision of net estimation income is 40 % for too small technical fee on a franchise.At the end suggested tax auditor suppose to know the relation of franchisee with franchisor which is franchisee position is not subsidiary of franchisor. Next suggestion to reach equitable principle, withholding on Tax Income of chapter 23 object the most on income of royalty can not only be done to franchisee that has status as corporate taxpayer but also that individual taxpayer. The determination of type of fee on franchise fee need to be cleared then appear certain law because it emphasized the technical fee element not the royalty element. Review to the estimation of net income to technical fee that valid nowadays also needed so that the estimation percentage of net income different for all types of business."

"Penelitian ini membahas peraturan pengecualian pemungutan PPh (Studi Kasus Pada PT. XYZ) ditinjau dari asas compliance cost. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Hasil penelitian menyimpulkan bahwa ditinjau dari asas compliance cost pengecualian pemungutan PPh yang dialami oleh PT. XYZ tidak berjalan dengan seharusnya. Ditinjau dari aspek compliance cost masih terdapat kekurangan dalam hal komunikasi, sumberdaya, birokrasi, dan disposisi.

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This research addresses the regulation of income tax exemptions (case study on PT. XYZ) based on compliance cost principle. This study used a qualitative approach with the types of descriptive research. This research concluded that income tax exemptions that is experienced by PT. XYZ doesn't carry out like it should. Based on compliance cost principle, there is still contained some shortcomings in communication, resources, birocration, and disposition."

"Related to economic globalization era, many big scale companies make decision to hold their business in other countries. Indonesia as developing country also includes the nation actively conducts their efforts to attract investors. As the consequences of the business, many big scale companies develop their business in Indonesia. The form of business activities that many conducted by the big scale companies is branch (permanent establishment).The income tax on the permanent establishment ("PE") operation actually represent great potential tax object, but the enforcement on its tax imposition still has not optimal yet. Therefore, the loss of fiscal potential contained in each BUT activity should be anticipated by Directorate General of Taxation by formulating the efforts that may be conducted by the Directorate General of Taxation in supporting the optimization of the income tax revenue on this PE. Moreover, the hindrances facing the tax imposition on this PE revenue should be identified carefully in order to seek the proper handling efforts.The determination of the profit amount on the companies will be fit with the actual condition and is not conducted hypothetically if carried in resident country. However, in case the business is conducted in the source country, its consequences that the source country also requires the cost in order that the business may operate. Therefore, the source country also should be given the taxing right on the business income gained by PE in the source country. How far the taxing right of the source country on the income from its region is determined by some criterion. The main criteria of PE is a "fixed place of business", namely there is a permanent place to conduct the business activities in the source country.The purpose of this thesis is to describe the treatment of income tax imposition on PE in Indonesia, arising issues and efforts that may be conducted by the Directorate General of Taxation in order that the collection of income tax on PE is more optimum.The used research method in this thesis writing is descriptive analytical method. The research was conducted through interviews with some tax official and tax officers, tax consultants, taxpayers and the potential taxpayers. The document investigation was conducted based on the scientific works and the tax regulations either based on the law, its implementation terms, or terms contained in tax treaties.Based on the research conducted in the field it was known that Badora Tax. Office had no sufficient capabilities to be able to identify BUT especially for the activity type of service provider. The difficulty to detect PE existence of the activity type of service provider also can not separated by the existing weaknesses in Badora Tax Office it self.From analysis result was obtained conclusion that activity type of activity type of service provider actually represents the very potential tax object, but it was not explored optimally, as hindered by the low understanding especially concerning international tax (especially on PE) and the minimum English language ability in the tax officers, and the limited staff fully understanding the type of business of each PE taxpayer.On the above conclusion, that it is suggested to improve the English language capability and the understanding on the international tax knowledge, it is better to hold the special education periodically and in sustainable way."

"ABSTRACTE-Form merupakan layanan pelaporan SPT terbaru dari DJP yang baru diluncurkan pada awal tahun 2017 dengan harapan dapat mengurangi beban server DJP Online yang biasanya pada bulan Maret menjadi down karena begitu banyaknya Wajib Pajak yang melaporkan SPT Tahunannya secara bersamaan. Penelitian ini menganalisis bagaimana pelaksanaan pelaporan SPT PPh Tahunan ditinjau dari biaya kepatuhan dan asas kesederhanaan, serta meninjau apa saja kendalanya. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan teknik pengumpulan data melalui kuesioner, wawancara mendalam, dan studi kepustakaan. Hasilnya dapat disimpulkan bahwa sistem e-Form menurunkan biaya kepatuhan yang dikeluarkan WP yang terdiri dari fiscal cost, time cost, dan psychological cost. Selain itu sistem ini juga dikatakan sederhana ditinjau dari asas simplicity dalam membantu WP melaporkan SPT Tahunan Orang Pribadi. Namun masih ada kendala yang dialami oleh WP pada saat menggunakan e-Form yaitu diantaranya kesulitan pada saat mengunggah aplikasi Form Viewer dan tidak ada panduan serta tata cara penggunaan e-Form yang mudah dimengerti. Untuk DJP sebaiknya lebih meningkatkan sosialisasi kepada masyarakat terkait cara-cara pelaporan SPT Tahunan dengan menggunakan E-Form, selain itu DJP perlu menyempurnakan lagi sistem ini karena masih banyak kekurangan dan meningkatkan pelayanan E-Form ini agar dapat terjangkau oleh banyak orang.

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ABSTRACTE-Form is the latest SPT reporting service from the DJP which was launched in early 2017 in the hope that it can reduce DJP Online server load which usually falls in March because so many Taxpayers report their Annual SPT simultaneously. This study analyzes how the implementation of Annual PPh SPT reporting is reviewed from the cost of compliance and the principle of simplicity, as well as reviewing the constraints. This study uses a quantitative descriptive approach with data collection techniques through questionnaires, in-depth interviews, and library studies. The result can be concluded that the e-Form system reduces the cost of compliance issued by the Taxpayers which consists of the fiscal cost, time cost, and psychological cost. In addition, this system is also said to be simple in terms of the simplicity principle in helping Taxpayers to report Annual Personal Tax Returns. However, there are still obstacles faced by Taxpayers when using e-Form, which are difficulties when uploading the Form Viewer application and there are no guidelines and procedures for using e-Form that are easy to understand. For DJP, it is better to increase socialization to the public regarding the ways to report Annual Tax Returns using E-Form, besides that DJP needs to refine this system because there are still many shortcomings and improve E-Form services to be affordable for many people."

"Tesis ini membahas mengenai langkah-langkah yang telah dilakukan oleh Indonesia dan Kanada dalam membuat peraturan domestik tentang e-commerce. Disamping itu juga membahas tentang hak pemajakan (taxing right) yang dimiliki oleh Indonesia atas kegiatan bisnis yang dilakukan oleh Research In Motion (RIM) sebuah perusahaan Kanada yang melakukan transaksi e-commerce di Indonesia dikaitkan dengan tax treaty antara kedua negara. Metode penelitian yang digunakan dalam penyelesaian karya akhir ini adalah deskriptif analisis, pertama-tama penulis menguraikan definisi e- commerce, kemudian diuraikan aspek-aspek perpajakan dalam transaksi cross border e-commerce. Dan langkah yang terakhir diuraikan jenis-jenis dan karakteristik transaksi e-commerce. Sedangkan teknik pengumpulan data yang digunakan adalah melalui studi kepustakaan (library research) dengan cara membaca dan mempelajari sejumlah buku literatur, jurnal, paper, tax treaty, UU Perpajakan dan sebagainya. Hasil penelitian menyarankan agar pihak fiskus sebagai pihak pembuat peraturan, membuat aturan secara komprehensif tentang e-commerce sebagaimana yang telah dilakukan oleh negara Kanada dan memberikan pelatihan dengan pendekatan case law untuk membekali fiskus dalam menganalisa transaksi e- commerce agar hak pemajakan Indonesia atas penghasilan offshore e-commerce tidak hilang.

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This thesis discusses about the steps that have been carried out by Indonesia and Canada in making domestic regulation of e-commerce. Besides, it also discusses about the rights of taxation (taxing rights) owned by Indonesia on business activities conducted by Research In Motion (RIM) a Canadian company that conduct e-commerce in Indonesia associated with the two countries's tax treaty.

The research method used in this thesis is a descriptive analysis, the authors first describe the definitions of e-commerce, later described the tax aspects of cross border transactions of e-commerce. And the last step described the types and characteristics of e-commerce transactions. While data collecting technique used is through literature study (library research) by reading and studying a number of literary books, journals, papers, tax treaty, tax bill etc.

The research results suggest that the tax authorities as the regulator, making comprehensive rules about e-commerce as has been done by the Canadian state and provide training to case law approach to equip the tax authorities in analyzing e-commerce transactions for Indonesian taxing right on offshore e -commerce income is not lost."