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"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."

"Dilatarbelakangi oleh penerapan SAK ETAP yang baru berjalan pada entitas tertentu. Bertujuan menganalisis pemenuhan kewajiban Pajak Penghasilan (PPh) atas ketentuan revaluasi aset tetap dan biaya bunga pinjaman bagi pengguna SAK ETAP. Pendekatan dan jenis penelitian ialah kualitatif, deskriptif, cross sectional, murni, serta menggunakan literatur dan wawancara. Hasilnya, kewajiban PPh atas revaluasi aset tetap pengguna SAK ETAP adalah sama seperti Wajib Pajak Badan lainnya (SAK non-ETAP), mulai dari prosedur administratif, kewajiban PPh final, hingga sanksi PPh final atas aset yang akan dialihkan. Selain itu, Kewajiban pph yang harus dipenuhi saat masa konstruksi lebih besar daripada kewajiban pajak PPh setelah masa konstruksi.

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This research is motivated by the application of the Financial Reporting Standards for Small Medium Enterprise running on a particular entity. Aiming to analyze the fulfillment of Income Tax on the provision of revaluation of fixed assets and the interest expense on loans for users of that accounting standard. Approach and type of research is qualitative, descriptive, cross-sectional, pure, and using literature and interviews. As a result, the fulfillment of income tax obligation for revaluation is the same as the Taxpayer other, ranging from administrative procedures, the final income tax liability, up to the final income tax penalties over the assets to be transferred. In addition, the obligation of income tax to be fulfilled in construction period is greater than the period after that. "

"Penelitian ini menganalisis pertimbangan-pertimbangan PT. X dalam memanfaatkan insentif pajak atas penilaian kembali aktiva tetap sebagai suatu upaya manajemen pajak dan menganalisis hambatan yang dialami dalam prosesnya. Tujuan PT. X untuk melakukan penilaian kembali atas aktiva tetapnya adalah untuk memperbesar kapasitas utang perusahaan. Hasil dari penelitian ini menyimpulkan bahwa penilaian kembali aktiva tetap yang dilakukan oleh PT. X sebagai suatu upaya manajemen pajak merupakan keputusan yang menguntungkan baik dari segi perpajakan maupun komersial.

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This study analyzes background motivation of PT . X to utilizes the tax incentives of revaluation as a tax management efforts and also analyzes the obstacles encountered during the process. The intention of PT . X to cunduct the revaluation of assets is to increase the capacity of the company's leverage. The results of this study concludes that the revaluation carried out by PT . X as a tax management tools is a correct decision that benefits both in terms of taxation and commercial"

"PT X merupakan perusahaan yang bergerak di bidang aktivitas penunjang pertambangan minyak bumi dan gas alam. Pada awal didirikan, PT X tidak menerapkan manajemen pajak sebagai bagian dari manajemen laba perusahaan. Di sisi lain, aktivitas kegiatan bisnis semakin berkembang pesat menjadikan manajemen perusahaan memutuskan untuk menerapkan manajemen pajak pada tahun 2022. Manajemen pajak merupakan upaya menyeluruh untuk memastikan pelaksanaan hak dan kewajiban perpajakan dilakukan secara efektif dan efisien. Pada tahun 2022, PT X menerapkan manajemen pajak atas Pajak Penghasilan, baik atas Pajak Penghasilan Badan atau atas PPh Potong Pungut, dalam rangka memaksimalkan laba perusahaan. Penelitian ini bertujuan untuk menganalisis manajemen Pajak Penghasilan yang dilakukan oleh PT X pada tahun 2022 dan menganalisis efisiensi dan efektivitas manajemen Pajak Penghasilan yang dilakukan oleh PT X pada tahun 2022. Pendekatan yang digunakan pada penelitian ini adalah pendekatan kualitatif dengan wawancara mendalam dan studi pustaka sebagai teknik pengumpulan data. Hasil penelitian ini menunjukkan bahwa manajemen pajak atas Pajak Penghasilan yang diterapkan pada PT X di tahun 2022 dinilai telah sesuai dan telah efisien tetapi belum sepenuhnya efektif dalam efisiensi beban pajak. Hal ini dikarenakan terdapat beberapa implementasi perencanaan pajak yang masih belum optimal serta belum dilakukan pemeriksaan pajak oleh otoritas pajak, sehingga penelitian ini belum mampu menilai secara menyeluruh mengenai efektivitas manajemen pajak yang diterapkan PT X pada tahun 2022.

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PT X is a company engaged in oil and natural gas mining support services. At the beginning, PT X did not implement tax planning as part of the company's profit management. On the other hand, their business activities are growing rapidly, and the company's management decided to implement tax planning in 2022. Tax management is a comprehensive effort to ensure the implementation of tax rights and obligations are carried out effectively and efficiently. In 2022, PT X implemented tax management on income tax, both on corporate income tax and on withholding tax, in order to maximize the company's profit. This study aims to analyze the income tax management carried out by PT X in 2022 and analyze the efficiency and effectiveness of income tax management carried out by PT X in 2022. The approach used in this study is a qualitative approach with in-depth interviews and literature studies as data collection techniques. The findings of this study demonstrate that the tax planning for income tax carried out by PT X in 2022 is considered appropriate and has been efficient but not yet entirely effective in tax burden efficiency. The effectiveness of PT X's tax management in 2022 could not be fully examined in this study because there are several tax planning implementations that are still not optimal and have not been audited by the tax authorities, therefore this study was unable to completely assess the effectiveness of PT X's tax management in 2022."

"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."

"Penelitian ini membahas tentang implikasi pajak penghasilan atas revaluasi aktiva tetap dalam rangka Initial Public Offering (IPO). Peneliti melihat bahwa pentingnya faktor pajak penghasilan atas revaluasi aktiva tetap sehubungan dengan IPO. Tujuan penelitian ini adalah mempelajari alternatif revaluasi aktiva tetap dalam kaitannya dengan perencanaan pajak sehubungan dengan IPO. Penelitian ini menggunakan metode kualitatif. Hasil penelitian menyimpulkan bahwa terdapat tiga alternatif dalam melakukan revaluasi aktiva tetap yaitu (1) Revaluasi dilakukan atas seluruh aktiva tetap secara komersial dan fiskal. (2) Revaluasi dilakukan atas seluruh aktiva tetap secara komersial dan secara fiskal revaluasi dilakukan atas aktiva tetap kecuali tanah dan (3) Revaluasi aktiva tetap secara komersial tetapi tidak dilakukan secara fiskal.

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This study discusses income tax on revaluation of fixed assets in the framework of Initial Public Offering (IPO). Researchers see that income tax factor on revaluation of fixed assets is crucial on IPO. The purpose of this study is to assess alternatives on revaluation of fixed assets for tax planning purpose in the framework of IPO. This research applies qualitative approach.

The result of this study is that there are three alternatives in the revaluation of fixed assets, i.e. (1) Revaluation is conducted on all fixed assets for commercial and fiscal purpose. (2) Revaluation is conducted on all assets for commercial purpose and, for fiscal purpose, revaluation is conducted for all fixed assets except the land and (3) Revaluation of fixed assets is conducted for commercial purpose but not for fiscal purpose."

"Penelitian ini membahas Pajak Penghasilan Pasal 15 yang dikenakan pada perusahaan pelayaran dalam negeri. Penerapan asas cabotage yang dimulai pada tahun 2005 membawa kemajuan bagi industri pelayaran nasional. Keberhasilan penerapan asas ini membawa dampak pada penerimaan PPh Pasal 15. PPh Pasal 15 mengatur penggunaan Norma Penghitungan Khusus bagi perusahaan pelayaran dalam menghitung PPh terutang. Perubahan tarif PPh Badan pada UU PPh terbaru (UU No. 36 Tahun 2008) pun diyakini dapat berdampak pada besaran tarif PPh pelayaran. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data wawancara mendalam dan studi literatur. Hasil dari penelitian ini adalah berdasarkan latar belakang penentuan tarif 1,2% pada tahun 1996, tarif PPh pelayaran sebenarnya dapat turun seiring dengan turunnya PPh Badan Pasal 17 UU PPh No. 36 Tahun 2008. Meskipun sisi keadilan kurang ditekankan, penggunaan Norma Penghitungan Khusus dan tarif final dirasakan sudah tepat bagi Wajib Pajak, terutama karena sisi kesederhanaannya. Selain itu, berlakunya asas cabotage dalam dunia pelayaran ternyata turut memengaruhi penerimaan PPh Pasal 15, sehingga fungsi budgetair (revenue productivity) berjalan dengan baik pada pasal ini. Hal ini ditunjukkan dengan terjadinya peningkatan penerimaan PPh 15 dari tahun ke tahun dari sektor industri pelayaran.

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This research is about Income Tax Article 15 Law No.36/2008 of national shipping company. The implementation of cabotage principle has begun on 2005, brings such an improvement for national shipping industry. One of the effect of cabotage is related to the revenue of Article 15. Article 15 contains the use of presumptive taxation for national shipping company namely Norma Penghitungan Khusus, to calculate its corporate income tax payable. The changing rate of corporate income tax on the recent income tax law (Law No.36/2008) can have effect to the rate of shipping income tax.

This research uses qualitative approach and the method of data collection is depth interview and library research. The result of this research is based on the background of rates? adjustment of 1,2% at 1996, actually income tax rates can move decreasely along with corporate income tax Article 17 at Law 36/2008. Although it?s lack of equity, the use of presumptive taxation and Final rate can be considered as a right treatment for Taxpayer, especially because of its simplicity. Besides, the implementation of cabotage priciple on industry shipping can affect to income tax Art.15?s revenue. It shows us that revenue productivity is increased as cabotage principle is implemented. "

"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."

"Perkembangan internet berimplikasi terhadap perkembangan aktivitas bisnis di internet Aktivitas ini memunculkan ide ide untuk membentuk perusahaan perintis berbasis digital di Indonesia Penghasilan yang diterima atau diperoleh oleh kegiatan usaha yang dilakukan oleh perusahaan perintis berbasis digital merupakan objek pajak penghasilan Oleh karena itu kepatuhan Wajib Pajak merupakan hal yang penting dalam sistem pemungutan pajak pengasilan tersebut Penelitian ini meneliti pada 2 perusahaan perintis berbasis digital Penelitian ini menunjukkan bahwa PT A sebagai perusahaan perintis berbasis digital dengan kegiatan usaha jasa pembuatan website dan aplikasi mobile belum memenuhi kepatuhan formal maupun material atas ketentuan pajak penghasilan Terdapat perilaku tax evasion dan melalaikan pajak pada PT A Sedangkan PT B yang merupakan perusahaan perintis berbasis digital di bidang e commerce fashion muslimah telah memenuhi kepatuhan formal dan material atas ketentuan pajak penghasilan kecuali kepatuhan pada pelaksanaan PP 46 Tahun 2013 Hambatan yang dihadapi oleh PT A dan PT B adalah kurangnya pemahaman yang komprehensif untuk melaksanakan kepatuhan sebagai Wajib Pajak dan kurangnya pengawasan dari Kantor Pelayanan Pajak terhadap mereka agar menjadi Wajib Pajak yang patuh.

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The development of internet give implication toward the development of business activities in the Internet These activities bring many ideas to form a digital start up company based in Indonesia Income received or accrued by the business activities conducted by the digital start up is an object of income tax Thus tax compliance is crucial in income tax collection system This study discusses about case in two the digital start up companies This study shows that PT A as a digital start up company whose main activity is website and mobile application creation service has not yet fulfill the formal and material compliance on income tax regulations Tax evasion and tax neglecting is found on PT A While PT B as a digital start up company in moslem fashion e commerce has fulfill the formal and material compliance on income tax except compliance toward PP 46 2013 The difficulties faced by PT A and PT B are the lack of comprehensive understanding to comply as a taxpayer and the lack of supervision from KPP towards them so they can be compliant tax payers."

"Skripsi ini membahas tentang mekanisme penghitungan Pajak Penghasilan Pasal 21 atas pegawai tetap. Skripsi ini berfokus pada analisis penggunaan metode Estimasi dan Bayangan dalam menghitung PPh Pasal 21 atas pegawai tetap. Penelitian ini menggunakan pendekatan kualitatif dengan jenis deskriptif. Hasil penelitian ini menunjukkan bahwa penggunaan metode Estimasi dan Bayangan memiliki hasil penghitungan PPh Pasal 21 yang sama dalam setahun, tetapi dalam hal penghitungan setiap masanya terdapat perbedaan hasil. Metode Bayangan tidak dicontohkan dalam ketentuan perundangan yang berlaku, sehingga apabila terdapat penghitungan ulang oleh petugas pajak dengan metode Estimasi dan terdapat selisih kekurangan bayar, maka atas selisih kekurangan bayar PPh Pasal 21 tersebut dan sanksi administrasi perpajakan atas selisih kekurangan bayar tersebut akan ditanggung oleh pihak pemotong pajak.

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This thesis discusses about the mechanism of calculation of Income Tax Article 21 on a permanent employee. This thesis focuses on the analysis of the use Forecast and Running method in calculating Tax Article 21 of the permanent employee. This study uses a qualitative approach with descriptive. The results of this study indicate that the use of methods Forecast and Running has the same count results Tax Article 21 in in a tax year, but in terms of counting every month there are differences in the results. Method of Running is not exemplified in in the provisions of legislation, so that if there is a recount by the tax officer with the method Forecast and there is a difference underpayment, then the difference between the underpayment of income tax Article 21 and sanctions the tax administration on the difference underpayment will be borne by the tax withholder."