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"The imposition of VAT on the transfer of ownership of recording products is by the redemption of VAT paid-stamp. VAT is imposed at the recording product producer stage, before those products being sold. The distribution channel of the recording product is started from the distributor, agents, the distributor is no longer charged with VAT. In the VAT regulations the principle of the imposition is a multi stage tax. Which means VAT is collected at every stage of production chain and distribution. Under this VAT levy policy, the tax payer is obliged to redeem the indebted VAT to acquire the VAT paid-stamp of the recording products. The tax imposition bases used to calculate the VAT is the average selling price of the recording products.

The important point in this thesis is the grounds and laws on which the government to base the VAT levy policy on the recording products. In relation to the policy implementation is also questioned the level to which it influences the produce of recording products.

The research method used in this thesis is quantitative description with: frequency percentage. The respondents of this research stem from the representative: of recording products producer?s associations trough questionnaires and interviews. The above-mentioned associations consist of 4 (four) associations appointed to recommend the VAT paid-stamp redemption. As comparison, the research also involved some interviews with several Senior Official at The Directorate General of Tax.

The result of the research reveals that most of the recording product producers have no objection to the VAT imposition policy on the recording products. Nevertheless the service to provide the VAT paid-stamp must be improved. The conclusion of this research shows that there is no adequate laws on which the VAT is based to regulate the VAT levy on the voice recording products. The basic consideration to charge VAT on the voice recording products is merely in order to increase revenue from VAT, the simplicity of Administration and the supervision of the voice recording products tax payer.

Based on the result of the research it is suggested that the government should provide laws as foundation for the VAT regulation regarding to VAT levy on the voice recording products. The service provided for the redemption of the VAT paid-stamp needs to be improved. To improve supervision on the price of voice recording products in the market. Procedures on the excessive unused VAT paid-stamps management. The handling and control on the selling of counterfeited VAT paid-stamp."

"The submission of recording products which include video and/or audio recording is regarded as submission of Tax Payable Goods that are imposed or payable of Value Added Tax. That provision is implicitly regulated in The Law No.8/1983 regarding Value Added Tax, as was last changed by Law No. 18/2000. Even though the alteration of the provision was regulated within different chapter, substantially the provision of Value Added Tax imposition on the submission of Video and/or audio recording products remains unchanged.Further guidance toward the implementation of the Law was issued by The Minister of Finance and The Director General of Tax for its realization. The guidance of implementation is periodically modified to meet with particular condition. Up to this time, the guidance that has become the support for the implementation of VAT collection on video and/or audio recording products is The Decision of The Minister of Finance No.KMK-251/KMK.04/2002 dated May 31,2002 regarding the Alteration of the Decision of the Minister of Finance No.567/KMK.04/2000 concerning Other Value as Tax Assessment Base; The Decision of the Finance Minister No.KMK-86/KMK.03/2002 dated March 8,2002 concerning The System of Sticker Application in collecting and paying of VAT on the Submission of Video Recording products; The Decision of The Minister of Finance No.KMK-174/KMK.03/2004 dated April 2,2004 regarding Value Added Tax on the Submission of Audio Recording Products; The Decision of Director General of Tax No.KEP-81/PJ./2004 dated April 24,2004 and July 20,2004 concerning the determination of shape, size, color, contents, value text of VAT-PAID sticker and Assessment Base to calculate VAT on the Submission of Video Recording Products and the Pointing-out of Association that gives recommendation to the payment settlement of VAT-PAID sticker and system of settlement and its report; The Circular of The Director General of Tax No. SE-08/PJ.51/2003 dated April 2,2003 concerning the Value Added Tax on the Submission of Audio Recording products or Video Recording Products by distributor or agency or such; and the Circular ofthe Director General of Tax No. SE-05/PJ.51/2004 dated July 20, 2004, Issuance of Correction of the Decision by The Director General of Tax No.KEP-81/PJ./2004 regarding Value Added Tax on the submission of Audio Recording Products.The mechanism of Value Added Tax collection on recording products as regulated in the above-said provisions has many controversial factors, for example, the collection of Value Added Tax that are imposed only to manufacturer level. Compared to the mechanism of Value Added Tax collection commonly applied, the so many controversial factors resulting will create problems to the neutrality of Value Added Tax as tax on consumption and also to the calculation of payable tax.Problems over the imposition of Value Added Tax on the submission of video and/or audio recording products are analysed using descriptive-research analysis method. Justifying the Law of Value Added Tax 1984 and footing on the theory about Value Added Tax, there are some findings that the provisions regulating the mechanism of Value Added Tax collection on the submission of these recording products have given negative impacts to the Nation?s income in its implementation. Value Added Tax collection applied only to the producers' level and the Tax Assesment based on the given average Selling Price changes Value Added Tax to become single stage tax that potentially causes the loss of value added objects appearing within the distributors level and multiple-tax imposition. Viewed from the side of the yuridical formal and material justification, the said provisions not only deform the neutrality of Value Added Tax as tax on consumption, but also are in defiance ofthe Law of Value Added Tax of 1984.The conclusion of the analysis over the problems is that the mechanism of VAT imposition on the submission of recording products has not achieved the targeted goal as mentioned in the VAT Law and the philosophy of VAT imposition as tax on consumption. The neglected neutrality in this tax imposition shall give influence toward the Tax Payers in calculating their payable tax that can also affect to the Nation?s Income. It is therefore proposed that improvement efforts be made by changing current implementation guidance with a new one that yuridical formal cmd material are not against VAT Law and in conformance with the philosophy of VAT as tax on consumption, but the improvement of the system shall be endeavored not to cause signiticant loss to the Nation."

"Skripsi ini membahas mengenai pajak pertambahan nilai atas pemberian cumacuma (hadiah) oleh bank kepada nasabah. Penelitian ini adalah penelitian kualitatif deskriptif. Hasil penelitian ini menjelaskan transaksi-transaksi perbankan yang terdapat pemberian cuma-cuma (hadiah) didalamnya dan pemberian cuma-cuma (hadiah) termasuk pemberian Barang Kena Pajak. Penelitian ini juga menjelaskan implikasi pengenaan PPN atas pemberian cumacuma pada transaksi perbankan terhadap status Bank sebagai PKP atau bukan PKP dan menunjukan adanya hambatan yang dikarenakan adanya perbedaan pendapat antara Bank dan Dirjen Pajak.

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This research elucidates about the value added tax ("VAT") of the free gift by the bank to the customer. The approach method of this thesis is descriptive qualitative. The results of this research explains that the free gift policy of the banking transactions is categorized as a taxable goods. This research also explains the VAT imposition implications on the free gift policy of the banking transactions againts the bank status as VAT enterprise or non-VAT enterprise and this research indicate the existence of barriers due to disagreements between the Bank and the Directorate General of Taxation."

"Penelitian skripsi ini bertujuan untuk menganalisis praktik pengenaan PPN kegiatan membangun sendiri pada peraturan pelaksana yakni PMK-163/PMK.03/2012 di KPP Pratama Bekasi Selatan dan Bekasi Utara. Penelitian dilakukan dengan metode kualitatif dan teknik pengumpulan data berupa studi kepustakaan dan wawancara mendalam. Simpulan dari penelitian ini adalah asas kemudahan administrasi dan netralitas masih belum diterapkan dalam beberapa aspek pada peraturan PPN atas kebijakan membangun sendiri. PMK-163/PMK.03/2012 tidak berefek pada penambahan jumlah obyek pajak PPN atas kegiatan membangun sendiri namun berdampak pada jumlah penerimaan PPN kegiatan membangun sendiri.

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The aim of this research is to analyze practice of tax imposition on self constructing activity as regulated in PMK-163/PMK.03/2012 at KPP Pratama South Bekasi and North Bekasi. This research applies qualitative approach, and occupies literature study as well as in depth interview for data collection. The research concludes that the principles of good tax administration and neutrality have not been implemented in several aspects of the regulation. The application of PMK-163/PMK.03/2012 does not give effect to adding object of VAT on self constructing activity, yet has quite significant result on VAT on self constructing activity revenue amount."

"Batubara adalah komoditas yang krusial dalam pemenuhan kebutuhan energi Indonesia. Statusnya sebagai Barang Tidak Kena Pajak berubah sejak diundangkannya Undang-Undang Nomor 11 Tahun 2020 Tentang Cipta Kerja sehingga menghapus batubara dari daftar barang tidak kena PPN. Tujuan dari penelitian ini adalah melakukan evaluasi terkait implementasi kebijakan ini yang sudah berlangsung 2 tahun. Penelitian dilakukan dengan menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif dimana pengumpulan data dilakukan dengan wawancara mendalam dan studi literatur. Fokus penelitian ini adalah mengevaluasi Kebijakan PPN atas penyerahan batubara berdasarkan teori evaluasi kebijakan Dunn. Hasil penelitian menunjukkan terdapat tiga dimensi yang terpenuhi dalam kebijakan PPN atas penyerahan batubara yaitu perataan, responsivitas, dan ketepatan. Dimensi yang tidak terpenuhi dalam kebijakan PPN atas penyerahan batubara yaitu efektivitas dan efisiensi. Kebijakan PPN atas penyerahan batubara perlu diperbaiki agar bisa mencapai tujuan awal kebijakan ini bisa tercapai. Cara yang bisa dilakukan adalah dengan melakukan negosiasi antara pemerintah dengan perusahaan batubara untuk mengamandemen kontrak yang berlaku agar otomatis mengikuti ketentuan peraturan perundang-undangan. Selain itu, perlu dilakukan perencanaan matang untuk mempersiapkan potensi restitusi di masa depan.

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Coal is a crucial commodity in meeting Indonesia's energy needs. Its status as Non-Taxable Goods has changed since the promulgation of Law Number 11 Year 2020 of Cipta Kerja, thereby removing coal from the list of non-VAT subject goods. The purpose of this study is to evaluate the implementation of this policy which has been going on for 2 years. The research was carried out using a qualitative approach with a descriptive research type where data collection was carried out by in-depth interviews and literature studies. The focus of this research is to evaluate the VAT policy on coal delivery based on Dunn's policy evaluation theory. The results of the study show that there are three dimensions that are fulfilled in the VAT policy on coal delivery, namely equity, responsiveness, and accuracy. The dimensions that are not fulfilled in the VAT policy on the delivery of coal are effectiveness and efficiency. The VAT policy on the delivery of coal needs to be improved in order to achieve the initial objectives of this policy. The way that can be done is by negotiating between the government and coal companies to amend the applicable contract so that it automatically complies with statutory provisions. In addition, careful planning is necessary to prepare for potential restitution in the future.

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"Penelitian ini dilatar belakangi oleh adanya uji materi PP No. 31 Tahun 2007 yang diajukan oleh Kamar Dagang dan Industri Indonesia (KADIN) tahun 2014 kepada Mahkamah Agung (MA) atas barang hasil pertanian karena bertentangan dengan UU PPN Pasal 4A, dimana pada UU PPN barang hasil pertanian tidak termasuk barang yang dikecualikan dari pengenaan PPN (terutang PPN). Pada akhirnya uji materil ini dikabulkan oleh MA melalui putusan MA nomor 70p/hum/2014 mengenai pajak pertambahan nilai atas barang hasil pertanian yang dihasilkan dari kegiatan usaha di bidang pertanian, perkebunan, dan kehutanan. Tujuan dari penelitian ini adalah untuk mengetahui dampak dari pengenaan PPN tersebut pada kapasitas lahan perkebunan kopi Indonesia, nilai ekspor biji kopi dan kopi olahan (hilirisasi) serta dampak hilirisasi kopi terhadap perekonomian Indonesia dilihat dari penciptaan output, tenaga kerja dan pendapatan. Dengan menggunakan metode Ordinary Least Square dan Analisis Input Output, penelitian ini menyimpulkan bahwa pengenaan PPN berdampak negatif pada luasan lahan perkebunan kopi Indonesia. Pada saat terjadi pengenaan PPN, lahan perkebunan kopi Indonesia berkurang, dan semakin bertambah ketika terjadi pembebasan PPN. Sedangkan dampak pengenaan PPN terhadap nilai ekspor biji kopi adalah negatif namun tidak signifikan, tetapi berdampak negatif dan signifikan terhadap kegiatan hilirisasi yang dilihat dari pengurangan nilai ekspor kopi olahan. Adapun penurunan nilai ekspor biji olahan tersebut akan berpotensi mengurangi output perekonomian dalam negeri, mengurangi tingkat pendapatan rumah tangga dan penyerapan lapangan kerja di sektor yang terkait dengan industri hulu dan hilir tanaman kopi.

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This research bases on the matter PP no. 31 in 2007 submitted by Indonesian Chamber of Commerce and Industry (KADIN) 2014 to the Supreme Court (MA) of the agricultural products as opposed to the (VAT) Law, Article 4a, where law VAT of the agricultural products, not including goods, that is excluded from the imposition of the owed VAT. In the end the materil granted by Supreme Court through the award of Supreme Court Number 70p/hum/2014 on taxes increase in value over the agricultural products which resulting from agriculture, plantation, and forestry. The purpose of this research is to find the impact of the imposition of VAT the land on the capacity of coffee plantations, export of coffee and the export of coffee processed (downstream process) and the impacts of downstream process of coffee on the economy Indonesia seen from the creation of output, labor and income.

By Using Ordinary Least Square and Input Output methods, the result of this research concluded the VAT has a negative impact on the capacity of coffee land in Indonesia. In the event of the imposition of VAT, Indonesian coffee are reduced, and has been increased when the VAT exemption. While the impact the imposition of VAT on the export value of coffee beans is negative but insignificant, but have a negative impact and significant of the downstream process viewed from reduction value the export of coffee processed. As for reduction in the value of export of processed is to be potential to decrease output domestic economy, reduce the household income and absorption of employment opportunities in sectors related with the the upstream and downstream industries coffee plant."

"Penelitian dilakukan untuk mengetahui latar belakang diterbitkannya PMK No. 48/2023 serta implementasinya jika ditinjau dari dengan menggunakan asas pemungutan pajak ease of administration dan prinsip netralitas. Penelitian dilakukan menggunakan pendekatan post positivisme. Jenis penelitian yang digunakan adalah penelitian deskriptif, penelitian murni, penelitian cross-sectional, dan pengumpulan data dilakukan dengan menggunakan teknik pengumpulan data penelitian lapangan serta studi literatur. Hasil yang diperoleh dianalisis dengan teknik analisis data kualitatif. Hasil dari penelitian menunjukkan bahwa terdapat tiga latar belakang dibuatnya kebijakan PMK No. 48/2023, yaitu memberikan kepastian dari sisi ketentuan pengkreditan pajak masukan, memberikan keadilan bagi pedagang emas perhiasan, dan memberikan kemudahan serta kesederhanaan administrasi dari segi penentuan besarnya PPN terutang. Dengan latar belakang tersebut, PMK No. 48/2023 ditujukan dapat mencapai voluntary compliance dan revenue productivity. Penerapan ketentuan PPN atas penyerahan emas perhiasan oleh pedagang emas perhiasan berdasarkan teori ease of administration dari segi asas certainty tidak terpenuhi, asas efficiency tidak terpenuhi, dari segi asas convenience of payment terpenuhi, dan asas simplicity tidak terpenuhi. Penerapan ketentuan PPN atas penyerahan emas perhiasan ditinjau dari prinsip netralitas menunjukkan adanya distorsi kepentingan ekonomi akibat adanya kepentingan perpajakan, baik dari segi pedagang emas perhiasan maupun konsumen.

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The research was conducted to find out the background of the issuance of PMK No. 48/2023 and its implementation when viewed from using the principle of tax collection ease of administration and the principle of neutrality. The research was conducted using a post-positivism approach. The type of research used is descriptive research, pure research, cross-sectional research, and data collection is carried out using field research and literature studies data collection techniques. The results obtained were analyzed using qualitative data analysis techniques. The results of the research show that there are three backgrounds for the making of the PMK No. 48/2023 policy, namely providing certainty in terms of VAT input crediting provisions, providing justice for gold jewelry traders, and providing administrative convenience as well as simplicity in terms of determining the amount of VAT payable. With this background, PMK No. 48/2023 aims to achieve voluntary compliance and revenue productivity. The application of VAT on supply of gold jewelry by gold jewelry traders based on the theory of ease of administration in terms of the principle of certainty is not fulfilled, the principle of efficiency is not fulfilled, in terms of the principle of convenience of payment is fulfilled, and the principle of simplicity is not fulfilled. The application of VAT on supply of gold jewelry based on principle of neutrality shows a distortion of economic activity due to taxation interests, both in terms of gold jewelry traders and consumers."

"Berdasarkan SE-23/PJ.51/2000, setiap bagi hasil terutang PPN jasa giling tebu. Kenyataannya, sistem bagi hasil berasal dari kerjasama dengan karakteristik berbeda. Jadi, penting untuk mengkaji kebijakan PPN jasa giling tebu dengan pola bagi hasil. Penelitian menganalisis bagi hasil dari konsep taxable supply serta mengevaluasi kebijakan dengan kriteria Dunn. Pengumpulan data melalui wawancara mendalam dan studi kepustakaan. Hasil penelitian menunjukkan bagi hasil KSU tidak dapat dikenakan PPN karena tidak memenuhi syarat kumulatif normal approach.Secara umum, kebijakan PPN jasa giling tebu belum memenuhi kriteria Dunn. Kebijakan PPN jasa giling tebu sering menimbulkan dispute sehingga menambah cost of taxation terkait pengajuan keberatan dan banding.

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According to SE-23/PJ.51/2000, every profit sharing is subject to VAT of sugar cane milling services. In fact, profit sharing system comes from cooperation with different characteristics. Therefore, it's important to review policy on VAT of sugar cane milling services with profit sharing system. This research analyzes profit sharing system from taxable supply concept and evaluates policy based on the criteria of Dunn. Data is gathered through literature study and depth interview. Research shows that profit sharing of KSU can't be subjected to VAT because it doesn't fulfill cumulative requirements of normal approach. In general, VAT policy of sugar cane milling services has not fully met the requirements for criteria of Dunn. VAT policy of sugar cane milling services often makes dispute that could potentially increases cost of taxation related to submission of objection and appeal."

"Perkembangan teknologi memungkinkan perusahaan memperkenalkan metode belanja yang lebih nyaman melalui voucer. Transaksi yang melibatkan voucer sebagai alat pembayaran dan pengganti uang dapat menjadi peluang untuk meningkatkan pendapatan tidak hanya bagi pengusaha tetapi juga bagi negara melalui pajak. Pajak yang dipungut dari transaksi melalui voucer dapat menyumbang penerimaan negara. Oleh karena itu, pemerintah menerbitkan Peraturan Menteri Keuangan Republik Indonesia Nomor 6/PMK.03/2021 kemudian dibuat agar pemungutan PPN dan PPh khususnya yang berkaitan dengan voucer memperoleh kepastian  serta tata cara dan mekanisme pemungutan pajak menjadi sederhana (ease of administration). Kepastian dan kemudahan administrasi berpengaruh terhadap peningkatan kepatuhan wajib pajak di mana berdasarkan hasil penelitian, PMK 6/PMK.03/2021 secara umum telah memenuhi asas kemudahan administrasi dengan baik. Namun dari aspek certainty, hal tersebut masih dapat ditingkatkan, mengingat belum ada aturan turunan dari PMK 6/PMK.03/2021 tentang pengenaan pajak sehubungan dengan voucher. Dari aspek efficiency juga terdapat kemungkinan adanya cascading effect yang perlu ditinjau lebih lanjut.

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Technological developments have enabled companies to introduce more convenient shopping methods via vouchers. Transactions involving vouchers as a means of payment and as a substitute for money can be an opportunity to increase revenue not only for entrepreneurs but also for the state through taxes. Taxes collected from transactions through vouchers can contribute to state revenues. Therefore, the government issued Regulation of the Minister of Finance of the Republic of Indonesia Number 6/PMK.03/2021 then made it so that the collection of VAT and PPh, especially those related to vouchers, obtains certainty and the procedures and mechanisms for collecting taxes become simple (ease of administration). Legal certainty and ease of administration have an effect on increasing taxpayer compliance where based on research results, PMK 6/PMK.03/2021 in general have fulfilled the principles of ease of administration properly. But in certainty aspect, this can still be improved, considering that there are no derivative regulations from PMK 6/PMK.03/2021 regarding the imposition of taxes in connection with vouchers. From the aspect of efficiency there is also the possibility of cascading effect that needs to be reviewed further."