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"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."

"[Intepretasi Standar Akuntansi Keuangan Nomor 16 (ISAK 16) merupakanketentuan perlakuan akuntansi bagi pihak operator yang terlibat dalam suatuperjanjian konsesi jasa atau kerjasama pemerintah dan swasta. Ketentuan ISAK16 ini mulai berlaku efektif pada tanggal 1 Januari 2012. Peneltian ini bertujuanmembahas tentang perlakuan perpajakan atas penerapan ISAK 16 pada PT XYZselaku perusahaan pembangkit listrik yang memiliki kontrak kerja sama denganPLN pada masa konstruksi. Selain itu, penelitian ini membahas pula mengenaipermasalahan yang timbul akibat penerapan Standar Akuntansi Keuangan (SAK)ini. Penelitian ini menggunakan pendekatan kualitatif dengan jenis deskriptif.Data diperoleh melalui wawancara mendalam dan studi literatur. Hasil penelitianini adalah pada masa konstruksi PT XYZ tidak dikenakan pajak serta masalahutama yang timbul adalah kesuiltan manajemen untuk menjelaskan penerapanSAK baru ini kepada semua pihak yang berkepentingan dan tidak didapatnyakepastian hukum dalam pengenaan pajak;ABSTRAKIntepretasi Standar Akuntansi Keuangan Nomor 16 (ISAK 16) merupakanketentuan perlakuan akuntansi bagi pihak operator yang terlibat dalam suatuperjanjian konsesi jasa atau kerjasama pemerintah dan swasta. Ketentuan ISAK16 ini mulai berlaku efektif pada tanggal 1 Januari 2012. Peneltian ini bertujuanmembahas tentang perlakuan perpajakan atas penerapan ISAK 16 pada PT XYZselaku perusahaan pembangkit listrik yang memiliki kontrak kerja sama denganPLN pada masa konstruksi. Selain itu, penelitian ini membahas pula mengenaipermasalahan yang timbul akibat penerapan Standar Akuntansi Keuangan (SAK)ini. Penelitian ini menggunakan pendekatan kualitatif dengan jenis deskriptif.Data diperoleh melalui wawancara mendalam dan studi literatur. Hasil penelitianini adalah pada masa konstruksi PT XYZ tidak dikenakan pajak serta masalahutama yang timbul adalah kesuiltan manajemen untuk menjelaskan penerapanSAK baru ini kepada semua pihak yang berkepentingan dan tidak didapatnyakepastian hukum dalam pengenaan pajak

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ABSTRACTInterpretation of Financial Accounting Standards Number 16 (ISAK 16) isaccounting rule for Private as operator who has Concession Agreement with theGovernment. ISAK 16 applicable since 1st January 2012. This research addressesimplementation of ISAK 16 in PT XYZ as an Independent Power Producer whohas an Agreement with PLN on construction term. Beside, this research explainsabout the problems as the effect of this implementation. This research usedqualitative descriptive approach. The data were collected by interviews and studyof literature. The result of this research is PT XYZ cannot be taxed forconstruction term. Then, the main problem is difficulty to explain implementationof this new accounting rule to all parties and there is not certainty for taxation.;ABSTRAKIntepretasi Standar Akuntansi Keuangan Nomor 16 (ISAK 16) merupakanketentuan perlakuan akuntansi bagi pihak operator yang terlibat dalam suatuperjanjian konsesi jasa atau kerjasama pemerintah dan swasta. Ketentuan ISAK16 ini mulai berlaku efektif pada tanggal 1 Januari 2012. Peneltian ini bertujuanmembahas tentang perlakuan perpajakan atas penerapan ISAK 16 pada PT XYZselaku perusahaan pembangkit listrik yang memiliki kontrak kerja sama denganPLN pada masa konstruksi. Selain itu, penelitian ini membahas pula mengenaipermasalahan yang timbul akibat penerapan Standar Akuntansi Keuangan (SAK)ini. Penelitian ini menggunakan pendekatan kualitatif dengan jenis deskriptif.Data diperoleh melalui wawancara mendalam dan studi literatur. Hasil penelitianini adalah pada masa konstruksi PT XYZ tidak dikenakan pajak serta masalahutama yang timbul adalah kesuiltan manajemen untuk menjelaskan penerapanSAK baru ini kepada semua pihak yang berkepentingan dan tidak didapatnyakepastian hukum dalam pengenaan pajak

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ABSTRACTInterpretation of Financial Accounting Standards Number 16 (ISAK 16) isaccounting rule for Private as operator who has Concession Agreement with theGovernment. ISAK 16 applicable since 1st January 2012. This research addressesimplementation of ISAK 16 in PT XYZ as an Independent Power Producer whohas an Agreement with PLN on construction term. Beside, this research explainsabout the problems as the effect of this implementation. This research usedqualitative descriptive approach. The data were collected by interviews and studyof literature. The result of this research is PT XYZ cannot be taxed forconstruction term. Then, the main problem is difficulty to explain implementationof this new accounting rule to all parties and there is not certainty for taxation., ABSTRAKIntepretasi Standar Akuntansi Keuangan Nomor 16 (ISAK 16) merupakanketentuan perlakuan akuntansi bagi pihak operator yang terlibat dalam suatuperjanjian konsesi jasa atau kerjasama pemerintah dan swasta. Ketentuan ISAK16 ini mulai berlaku efektif pada tanggal 1 Januari 2012. Peneltian ini bertujuanmembahas tentang perlakuan perpajakan atas penerapan ISAK 16 pada PT XYZselaku perusahaan pembangkit listrik yang memiliki kontrak kerja sama denganPLN pada masa konstruksi. Selain itu, penelitian ini membahas pula mengenaipermasalahan yang timbul akibat penerapan Standar Akuntansi Keuangan (SAK)ini. Penelitian ini menggunakan pendekatan kualitatif dengan jenis deskriptif.Data diperoleh melalui wawancara mendalam dan studi literatur. Hasil penelitianini adalah pada masa konstruksi PT XYZ tidak dikenakan pajak serta masalahutama yang timbul adalah kesuiltan manajemen untuk menjelaskan penerapanSAK baru ini kepada semua pihak yang berkepentingan dan tidak didapatnyakepastian hukum dalam pengenaan pajak

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ABSTRACTInterpretation of Financial Accounting Standards Number 16 (ISAK 16) isaccounting rule for Private as operator who has Concession Agreement with theGovernment. ISAK 16 applicable since 1st January 2012. This research addressesimplementation of ISAK 16 in PT XYZ as an Independent Power Producer whohas an Agreement with PLN on construction term. Beside, this research explainsabout the problems as the effect of this implementation. This research usedqualitative descriptive approach. The data were collected by interviews and studyof literature. The result of this research is PT XYZ cannot be taxed forconstruction term. Then, the main problem is difficulty to explain implementationof this new accounting rule to all parties and there is not certainty for taxation.]"

"Melihat pesatnya industri MICE di Indonesia, aspek dan kewajiban pajak pada industri tersebut diharapkan dapat menjadi salah satu penyumbang bagi penerimaan negara. PT. X merupakan salah satu perusahaan yang bergerak pada industri MICE yang dijadikan studi kasus pada penelitian ini. Penelitian ini bertujuan untuk menganalisis perbedaan pemotongan pajak penghasilan atas penghasilan jasa event organizer yang dilakukan oleh customer PT. X. Metode pendekatan penelitian yang dilakukan pada Penelitian ini adalah penelitian kualitatif. Berdasarkan hasil penelitian ini, lampiran dokumen penagihan PT. X yang kurang jelas yang mengakibatkan perbedaan pemotongan PPh oleh customer.

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Seeing the rapid growth of MICE industry in Indonesia, it is expected that the taxaction aspect on the industry could be one of the sources of state revenue in Indonesia. The aim of this research is to analyze the difference in income tax withholding PT. X rsquo s customers on the event organizer services. PT. X is one of the companies that engages in MICE industry that operates in Indonesia. The research method is qualitative method. The result of this research shown that this distinction happened because of the attachments of the invoices that resulted different perception on each customer."

"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."

"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."

"ABSTRAKManajemen pajak merupakan upaya yang dilakukan oleh perusahaan dalam rangka melakukan pembayaran pajak secara optimal sesuai dengan koridor aturan perpajakan yang berlaku (legal). Perusahaan cenderung lebih mementingkan business profit dibandingkan dengan aspek perpajakan terkait, padahal akibat dari pelanggaran aturan perpajakan akan mengakibatkan denda, sanksi administrasi bahkan tindak pidana di bidang perpajakan. Oleh karena itu, divisi perpajakan PT.X mulai menerapkan manajemen pajak dengan 3 prinsip, yaitu perencanaan pajak (tax planning), implementasi pajak (tax implementation) dan pengawasan pajak (tax control). Tujuan penelitian ini adalah untuk menganalisis manajemen pajak yang dapat diterapkan pada perusahaan kontraktor tambang pada umumnya dan PT.X pada khususnya. Penelitian ini menggunakan pendekatan kualitatif dengan wawancara mendalam dan studi pustaka sebagai teknik pengumpulan data. Hasil penelitiannya adalah PT.X belum menerapkan manajemen pajak secara optimal dengan alasan adanya kesalahan dalam menerapkan peraturan dan tarif pajak yang berlaku yang mengakibatkan adanya resiko kurang bayar dan sanksi administrasi perpajakan.

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ABSTRACTTax Management is effort that done by a company in order to pay tax optimally in accordance with legal taxation rules. Company tends to be more concern business profit than related taxation aspect. Meanwhile, the consequence of breaking the taxation rules will cause sanctions of fine, administration, even criminal offense getiing jailed. Therefore, taxation division of PT.X starts to apply tax management with 3 principles, those are tax planning, tax implementation, and tax control. The purpose of this research is to analyze tax management that can be applied in a mining contractor in general and PT.X in specific. This research is using qualitative approach with in-depth interview and literature review as the technic of gathering datas.The result of the research is PT.X has not applied tax management optimally, because there is a mistake in applying rules and applicable tax rate that caused risk of excess tax and tax adminitration sanction."

"There are many countries in the Asia Pacific region, including Indonesia, which are impacted by the continued worsening of economy, particularly due to currency depreciation within the respective countries. The main impact is that there is bad lacking of liquidity, currency rate fluctuating, and high interest rate. To improve the situation, one way to conduct is through revaluating a company's fixed assets.

Revaluating the fixed assets should mean to re-evaluate the company's fixed assets as impacted by the increment of the value of the said fixed assets in the market, or too low valuation of the assets within the financial reports, in that the assets value may not reflect any proper value.

PT "X", as a corporation lining in the field of pharmaceutical industries (drugs for humans as well as animals), owns a number of assets, which are mostly imported commodities. The management decides to revaluate its fixed assets. The purpose of doing the revaluation is to increase the companies equity, which is experiencing deficit, and to utilize existing fiscal deficits.

The assessment implied is Current Value Adjustment, i.e., valuating the fixed assets based on the current value. Valuation is normally performed by an authorized valuator.

This activity of fixed assets revaluation is, however, not recommended within financial accounting, because the Financial Accounting Standard follows the assets valuation based on procurement price or trade price. This activity shall be made possible if there is a government's decision. Therefore, the government, through the Decree of the Minister of Finance No. 3341KMK.0411998, allows chance to revaluation of company's fixed assets."

"Pajak Penghasilan (PPh) adalah pajak yang dikenakan kepada orang pribadi atau badan atas penghasilan yang diterima atau diperoleh dalam satu tahun pajak. Pemerintah memberikan berbagai kemudahan terhadap pengusaha kecil diharapkan dapat meringankan para pelaku usaha. Kemudian timbul permasalahan kepatuhan pajak yang masih menjadi salah satu masalah besar bagi pengusaha kecil. Masih banyak dari mereka yang lalai dengan kewajiban pajak. Oleh karena itu penulis membahas mengenai pelaksanaan pemungutan pajak penghasilan dan penegakan hukum terhadap pengusaha kecil. Pemungutan pajak penghasilan terhadap pengusaha kecil berdasarkan Peraturan Pemerintah Nomor 23 Tahun 2018 tentang Pajak Penghasilan Atas Penghasilan Dari Usaha Yang Diterima Atau Diperoleh Wajib Pajak Yang memiliki Peredaran Bruto Tertentu dan Undang-Undang Nomor 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan (UU HPP). Pelaksanaan pemungutan pajak penghasilan terhadap pengusaha kecil dilakukan sesuai dengan peraturan perpajakan yang berlaku. Pelaksanaan pemungutan pajak penghasilan terhadap pengusaha kecil dipengaruhi oleh faktor hukumnya sendiri, faktor aparatur penegak hukum, dan faktor fasilitasnya. Kendala-kendala yang dialami dalam pelaksanaan pemungutan pajak penghasilan terhadap pengusaha kecil adalah (a) kurangnya kesadaran atau kepatuhan dari Wajib Pajak untuk membayar pajak yang diakibatkan oleh kurangnya informasi dan pengetahuan dari Wajib Pajak; (b) adanya Wajib Pajak yang melakukan penyampaian Surat Pemberitahuan (SPT) dengan tidak benar; (c) kendala pelaporan; (d) kendala pencatatan; (e) kendala pembukuan. Penegakan hukum yang dilakukan untuk mengatasi kendala tersebut adalah dengan melakukan: (a) pengawasan terhadap para pengusaha kecil; (b) melakukan pemeriksaan; (c) melakukan penagihan; (d) Melakukan peningkatan kepatuhan Wajib Pajak.

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Income Tax (PPh) is a tax imposed on individuals or entities on income received or earned in one tax year. The government provides various facilities for small entrepreneurs that are expected to alleviate business actors. The problem of tax compliance then arises, which is still one of the big problems related to small entrepreneurs. A significant number of them are negligent with tax obligations. Therefore, the author discusses the implementation of income tax collection and law enforcement against small entrepreneurs. Income tax collection on small entrepreneurs is based on Government Regulation Number 23 of 2018 concerning Income Tax on Income from Business Received or Obtained by Taxpayers who have a certain gross circulation and Law Number 7 of 2021 concerning Harmonization of Tax Regulations (HPP Law). The implementation of income tax collection on small entrepreneurs is carried out in accordance with applicable tax regulations. The obstacles experienced in the implementation of income tax collection on small entrepreneurs are (a) lack of awareness or compliance of taxpayers to pay taxes due to lack of information and knowledge of taxpayers; (b) taxpayers who submit tax returns incorrectly; (c) reporting constraints; (d) recording constraints; (e) bookkeeping constraints. Law enforcements carried out to overcome these obstacles include: (a) supervision of small entrepreneurs; (b) conducting audits; (c) conducting tax payment billing; (d) increasing taxpayer compliance."

"ABSTRAKFokus dari penelitian ini adalah untuk menjelaskan implementasi dari pemberian fasilitas Pajak Penghasilan di bidang usaha tertentu serta faktor-faktor pendukung dan penghambat dalam pelaksanaannya baik dari sisi pembuat kebijakan maupun perusahaan. Penelitian ini menggunakan pendekatan penelitian kualitatif karena penelitian ini berusaha menggambarkan suatu fenomena sosial sehingga bersifat menggambarkan fakta. Hasil dari penelitian ini adalah bahwa Fasilitas Pajak Penghasilan bagi bidang usaha tertentu dan daerah tertentu telah berlangsung selama kurun waktu 2007-2010, dalam pelaksanaannya terdapat faktor-faktor pendukung dan penghambat, serta berdampak pada industri nasional dan juga perusahaan penerima fasilitas.

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AbstractThe focus of this study is to determine the implementation of the Income TaxFacilities in certain business sectors and the obstacles encountered in itsimplementation both in policy makers and companies. This study uses aqualitative research approach to describe social phenomenon to describing thefact. The results of this study is that the Income Tax Facilities for certain businesssectors and certain regions have been held during the period 2007-2010, inpractice there are supporting factors and inhibitors, as well as the impact onnational industrial facilities and also the recipient company."

"Penelitian ini menganalisis pelaksanaan kewajiban Pajak Penghasilan Joint Operation serta kemungkinan Joint Operation untuk dijadikan Badan sebagai Subjek Pajak Penghasilan Penelitian menggunakan pendekatan kualitatif dengan jenis penelitan kualitatif deskriptif Hasil penelitian menyimpulkan bahwa pelaksanaan kewajiban Pajak Penghasilan atas Joint Operation pada PT Arkonin Engineering MP JO PT Catur Karsa Gemilang telah mengikuti ketentuan ketentuan berdasarkan pengaturan Joint Operation dalam Surat maupun Surat Edaran yang diterbitkan oleh Dirjen Pajak namun pada hakikatnya hal tersebut bersifat internal dan tidak memiliki kekuatan hukum mengikat Hambatan yang dihadapi pada pemenuhan kewajiban Pajak Penghasilan ialah mengenai kewajiban Potong Pungut PPh Pasal 21 dan Pasal 23 Bentuk Joint Operation sebagai bukan Badan dalam Subjek Pajak Penghasilan sudah tepat terutama karena bentuk Badan dalam Subjek Pajak Penghasilan pada umumnya tidak bersifat sementara seperti Joint Operation.

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This study analyze the implementation of Joint Operation's Income Tax obligations fulfillment and also discuss about the probability of Joint Operation as the subject for Income Tax This study use qualitative approach and method It concluded that the Income Tax liability upon Joint Operation on PT Arkonin Engineering MP JO PT Catur Karsa Gemilang has followed the provisions based on circular issued by Directorate General of Tax unfortunately the circular which been issued is private rulling that is mainly used for its internal affair of taxpayers Obstacles faced by the Joint Operation on the fulfillment of Income Tax obligation were about withholding taxes article 21 and article 23 The form of Joint Operation as not the subject of Income Tax is correct especially because the Body into the subject of Income Tax in general is not temporary like Joint Operation."