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"Periode 1997-1998 Indonesia mengalami krisis ekonomi yang hebat akibat turunnya nitai tukar mata uang rupiah secara drastis. Anjloknya rupiah menyebabkan pasar uang dan pasar modal rontok serta bank-bank nasional dalam kesulitan besar. Pemerintah terpaksa melakukan tindakan likuidasi beberapa bank tanpa memperhitungkan kepanikan nasabah, walaupun ada jaminan simpanan nasabah. Kepanikan nasabah menyebabkan rush, sumber cash bank menjadi kosong. BI menyuntikkan likuiditas berupa BLBI. Namun suku bunga BLBI yang tinggi menciptakan beban tambahan karena bank juga dalam keadaan negative spread. Pemilik bank juga tak berdaya, bangkrut karena telah menyalurkan kredit dalam jumlah besar yang disalurkan ke kelompok sendiri, sehingga terjerat kredit macet.Penyimpangan BLBI dimulai ketika BI memberikan dispensasi kepada bank-bank untuk mengikuti kliring meskipun rekening gironya di BI bersaldo debet, tanpa melakukan pre-audit. Akibatnya banyak bank tidak mampu mengembalikan BLBI, diambil alih oteh pemerintah dan dimasukkan dalam program rekapitalisasi penyehatan perbankan (rescue program). Pemerintah terpaksa mengeluarkan ratusan triliun rupiah metatui suntikan dana BLBI, penerbitan obligasi Negara, SUN dan program penjaminan perbankan. Menurut data Pusat Manajemen Obligasi Negara Depkeu RI, selama periode 1998-2002 hutang DN Indonesia naik Rp 551,767 triliun akibat program ini. Tahun 2002 Pemerintah membayar bunga obligasi rekap Rp 59,5 triliun, atau setara dengan 17.3% pengetuaran APBN. Periode 2003-2006 pemerintah mengeluarkan rata-rata Rp 53 triliun/tahun. Kewajiban pelunasan pokok obligasi rekapitalisasi dan SUN tak kalah memusingkan. Periode 2004-2006 pemerintah rata-rata mengetuarkan Rp 34 triliun/tahun. Kemampuan pemerintah membayar obligasi jatuh tempo ini diragukan karena kondisi keuangan negara sendiri sangat terjepit. Sekedar ilustrasi, BPPN memperkirakan beban pembayaran obligasi rekap bisa membengkak hingga Rp 7.000 trityun, bahkan Rp 14.000 trilyun, jika pemerintah melakukan roll-over pembayaran satu termin saja. Karenanya APBN mungkin dapat menjadi unsustainable dalam satu atau dua dekade ke depan karena jebakan hutang ini.Pendanaan pembayaran bunga dan pelunasan obligasi negara dapat diatasi antara lain melalui privatisasi dan penerimaan pajak. Namun kontribusi privatisasi tidak tertalu besar dalam APBN, dan tidak bersifat recurring. Sedangkan pajak adalah iuran dari warga negara untuk membiayai pengeluaran negara. Kontribusinya dalam APBN 2004 mencapai 78%. Namun hal ini berarti perilaku fraud segelintir pengusaha atau konglomerat dalam kasus BLBI menjadi tanggungan dan beban bersama jutaan warga negara pembayar pajak.PT Bank Tbk, bank swasta terbesar di Indonesia, merupakan salah satu penerima BLBI sehingga bisa survive hingga kini. Bantuan yang diterima berupa pinjaman BLBI sebesar Rp 29,9 triliun yang kemudian dikonversi menjadi penyertaan modal pemerintah sebesar nominal Rp 1,365 triliun (dan laku dijual sekitar Rp 7,053 triliun). PT Bank Tbk juga menerima bantuan berupa obligasi negara Rp 52 trilyun yang cukup ditukar dengan asset bernilai pasar Rp 20 triliun saja (sesuai due diligence PT Hakim). Dalam perhitungan kasar, loss pemerintah pada kasus PT Bank Tbk mencapai lebih dari Rp 62 triliun belum termasuk kewajiban pembayaran bunga sedikitnya Rp 5 triliun per tahun. Jika penerimaan perpajakan nasional tahun 2004 berjumlah Rp 278 triliun, berarti loss pemerintah pada kasus PT Bank Tbk mencapai 25% dari total penerimaan pajak nasional tahun 2004.Secara garis besar terdapat 4 transaksi besar dalam kasus PT Bank Tbk :a. Pengucuran BLBI, kuasi reorganisasi sampai dengan divestasi saham.b. Pembagian dividen setelah divestasi.c. Penerbitan obligasi pemerintah, MSAA, recovery rate, dan bunga obligasi.d. Pengambilalihan hak tagih non performing loan dengan nilai nihil oleh pemerintah.Tujuan penulisan ini adalah membahas perbandingan antara loss pemerintah dalam kasus ini dengan jumlah PPh yang seharusnya terhutang oleh pihak-pihak yang menerima keuntungan terkait dengan penerimaan BLBI sesuai Pasal 4 UU Nomor 17 Tahun 2000, dan kontribusi pembayaran pajak para pihak tersebut. Kesimpulan tulisan dapat merupakan masukan bagi pemerintah untuk tidak membiarkan potensi pajak tersebut terabaikan, dan untuk membangun kesadaran masyarakat membayar pajak dan law enforcement. Ke depan nanti diharapkan tulisan ini memberikan sumbangan pemikiran dan secara tidak langsung membantu upaya pemerintah mewujukan masyarakat sadar dan peduli pajak."

"Perbedaan kepentingan antara Wajib Pajak dengan Pemerintah dalam hal pajak merupakan suatu hal yang wajar di sisi Wajib Pajak membayar pajak artinya mengurangi kemampuan ekonomis mereka tetapi dilain pihak pajak merupakan sumber dana bagi Pemerintah dalam melaksanakan pembangunan. Wajib Pajak berusaha melakukan cara untuk dapat mengefisienkan pajak mereka. Salah satu caranya adalah dengan manajemen pajak, salah satu bagian dalam manajemen pajak adalah kepatuhan pajak dan PT X merupakan kasus yang menarik untuk melihat kepatuhan Wajib Pajak dalam menjalankan kewajiban perpajakannya.Tinjauan terhadap kepatuhan kewajiban pajak ini dibagi dalam tiga bagian yaitu tinjauan terhadap kepatuhan dalam kewajiban Pajak Penghasilan (PPh) Badan Wajib Pajak, tinjauan terhadap kepatuhan dalam pelaksanaan kewajiban PPh Pasal 21 dan tinjauan terhadap kepatuhan dalam kewajiban Pajak Pertambahan Nilai (PPN). Tinjauan ini dibatasi hanya pada tahun pajak 2004.Tinjauan terhadap kepatuhan dalam kewajiban PPh badan Wajib Pajak menunjukan bahwa PT X cukup patuh dalam melaksanakan kewajiban materiilnya sebagai Wajib Pajak namun terhadap kewajiban pelaporan dan pembayaran SPT masih kurang patuh.Tinjauan terhadap kepatuhan dalam kewajiban PPh Pasal 21 perusahaan, menunjukkan bahwa PT X kurang patuh dalam menjalankan kewajiban perpajakannya.Tinjauan terhadap kepatuhan dalam kewajiban PPN menunjukkan bahwa berkaitan dengan kewajiban materiil PT X sudah patuh namun untuk kewajiban pelaporan dan pembayaran SPT masih kurang patuh. Wajib Pajak harus lebih meningkatkan pengetahuannya tentang ketentuan perpajakan dan harus lebih patuh dalam mernbayar dan melaporkan pajaknya."

"ABSTRAKSalah satu masalah yang timbul dari aktivitas komersial antar anggota grup suatu perusahaan multinasional adalah penentuan harga tranfer atau imbalan yang tidak wajar (non arm's length price) yang dikenal sebagai transfer pricing . Transfer pricing atas transaksi antar anggota grup suatu perusahaan multinasional merupakan topik dalam penulisan tesis ini dengan studi kasus yang berjudul "Aspek Hukum Perpajakan atas Transfer Pricing Perusahaan Multinasional di Indonesia (Studi Kasus: Direktur Jenderal Pajak vs. PT. Tyrolit Vincent). Sengketa pajak antara Direktur Jenderal Pajak vs. PT. Tyrolit Vincent, merupakan kasus sengketa atas koreksi peredaran usaha PT. Tyrolit Vincent Tahun Pajak 2000 oleh otoritas pajak Indonesia terhadap transaksi yang dilakukannya dengan induk perusahannya di Italia (Tyrolit Vincent Italy). Sesuai dengan ketentuan pasal 18 ayat (3) Undang-Undang Pajak Penghasilan, Direktur Jenderal Pajak berwenang untuk melakukan penghitungan kembali kewajaran harga jual (arm's length price) atas transaksi yang dilakukan oleh perusahaan yang mempunyai hubungan istimewa (related parties). Majelis Hakim Pengadilan Pajak dalam putusannya nomor Put-018671PPIM.1111512003 tanggal 14 November 2003, mengabulkan upaya hukum banding PT. Tyrolit Vincent, dengan pertimbangan bahwa harga jual atas produk yang sama kepada induk perusahaan di Italia (related parties) dengan harga yang berbeda Iebih murah dibandingkan dengan harga jual kepada pihak lain yang tidak mempunyai hubungan istimewa (third parties), memutuskan tidak terbukti sebagai transfer pricing yang dimaksudkan sebagai sarana untuk menghindar dari pengenaan Pajak Penghasilan yang berlaku di Indonesia. Pertimbangan hukum Majelis Hakim Pengadilan Pajak atas putusan tersebut adalah: (1) Tarif tertinggi pajak penghasilan di Italia adalah 37%, lebih tinggi dari tarif tertinggi pajak penghasilan di Indonesia yaitu 30%; (2) PT. Tyrolit Vincent masih mendapat margin keuntungan, demikian pula Tyrolit Vincent Italy masih mendapat labs, sehingga kedua perusahaan tersebut harus membayar pajak penghasilan sesuai dengan ketentuan tarif yang berlaku di negara masingmasing; (3) Motivasi non arm's length price oleh PT. Tyrolit Vincent kepada Tyrolit Vincent Italy dilatarbelakangi untuk menjaga kelangsungan jalannya perusahaan karena kondisi pasar di Indonesia tidak dapat menyerap produknya untuk menutup biaya operasional perusahaan. Dengan demikian, pola transaksi dengan adanya kesepakatan harga transfer (Advance Pricing Agreement, APA) merupakan mekanisme yang dapat digunakan di mass mendatang untuk meminimalisasikan sengketa pajak terkait dengan transfer pacing, yang sampai saat ini belum dilaksanakan karena peraturan pelaksanaannya belum ada."

"Karya tulis ini membahas mengenai pelaksanaan pajak yang dijalankan perusahaan berikut aturan-aturannya dalam undang-undang yang berlaku di Indonesia. Berdasarkan studi kasus penulis pada PT ABC, telah dianalisis bahwa dalam pelaksanaan pajak, perusahaan sudah berusaha mengikuti peraturan perpajakan, namun pada pelaksanaan PPh pasal 21 masih belum optimal, dan masih terdapat risiko hutang pajak terkait PPh pasal 23. Hal yang dianalisis lebih lanjut ialah mengenai perhitungan dan pencatatan pajak perusahaan, apakah sudah optimal atau belum, dan bagaimana cara untuk mengoptimalkannya. Penulis juga menganalisis efek atas risiko hutang pajak, dan saran-saran yang sebaiknya dilakukan perusahaan untuk mengoptimalkan pajaknya.

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This paper discusses about the company tax implementation along with the regulation, based on the applicable Indonesian law. Based on the case study of PT ABC, the author analyzed that in tax implementation, the company has been complying the tax regulation, yet the company still can optimize their tax implementation related to article 21 and also there are still tax exposure occurred related to article 23. The author further analyzed about the company tax recording and calculation, are they already in it?s optimal or not, and how to optimizing it. The author also analyzed regarding the tax exposure effect, and the recommended suggestion for the company to optimize their tax implementation."

"Guna lebih melaksanakan ketertiban dalam tata administrasi perpajakan, pemerintah mengeluarkan sebuah peraturan baru yang mengatur mengenai tata cara pengembalian kelebihan pajak pajak pertambahan nilai. Peraturan ini diharapkan mampu mengatasi tunggakan restitusi yang ada sehingga dapat memperbaiki citra pemerintah dikalangan wajib pajak. Penelitian ini bertujuan untuk mengetahui implikasi apasaja yang diterima PT Antam, Tbk berkaitan dengan diberlakukannya peraturan PER 122/PJ./2006 ini. Selain itu penelitian ini bermaksud mengetahui strategi apa yang dilakukan oleh PT Antam untuk menyesuaikan diri dengan peraturan terbaru tersebut serta mengetahui tingkat efektifitas strategi tersebut dalam membantu PT Antam meningkatkan persentase persetujuan restitusi terhadap permohonannya. Melalui pendekatan kualitatif, penelitian ini melakukan sejumlah wawancara mendalam terhadap pihak-pihak terkait.Pada bagian kesimpulan dari penelitian ini, diketahui bahwa ada beberapa implikasi yang diterima PT Antam pasca pemberlakuan peraturan ini. Timbulnya biaya tambahan merupakan implikasi negatif yang dialami, sedangkan semakin cepatnya pengabulan restitusi yang diterima sehingga dapat membantu cash flow merupakan implikasi positifnya. Dari banyaknya strategi yang dilakukan dapat dikatakan strategi yang dilakukan cukup efektif dan perlu dilakukan optimalisasi.

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In order to carried out an orderline of tax administration, government published new regulation concerning the mechanism of value added tax refund according to PER 122/PJ./2006. This regulation hopefully can overcome the debt of VAT refund so as to improve government image among taxpayer. This reseach is purpose to know what kind of implication suffered by PT Antam, Tbk regarding the implementation of new regulation PER 122/PJ./2006. Beside that, this research is aimed to know what strategy that PT Antam, Tbk do to cope with that new regulation and to know the effectivity of that strategy in helping PT Antam to increase the percentage of agreed VAT refund proposal. Through qualitative approach, this research do some indepth interview to relevant parties. In the conclusion of this research, it revealed that some implication suffered by PT Antam. Some additional expenses is the negative one, but PT Antam can get their VAT refund faster than before this regulation implemented. This refund can surely can help company cash flow. In other words, this is an effecitve strategy done by company and should be optimized so as to reach perfection."

"Pajak merupakan tumpuan pemerintah dalam menjalankan roda pemerintahan. Dalam sistem pemungutan pajak berdasarkan self assessment system kepatuhan Wajib Pajak merupakan masalah penting bagi administrasi perpajakan suatu negara karena Wajib Pajak memiliki peluang untuk melakukan penghindaran pajak dengan melakukan perencanaan pajak. Tesis ini bertujuan untuk meneliti pengaruh pemahaman aspek-aspek perencanaan pajak terhadap kepatuhan Wajib Pajak. Hasil penelitian menunjukkan bahwa model regresi yang digunakan dapat lolos dari uji asumsi klasik. Penelitian ini berhasil mengidentifikasi bahwa pemahaman aspek-aspek perencanaan pajak yang berupa aspek formal dan material perencanaan pajak mempunyai pengaruh signifikan terhadap kepatuhan wajib pajak.

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Taxes are the foundation of the government in running the government. In the tax collection system based on self-assessment system of tax compliance is an important issue for a country’s tax administration because the taxpayer has the opportunity to make tax evasion with tax planning. This thesis aims to investigate the influence of understanding the aspects of tax planning to tax compliance.

The results showed that the regression model is used to escape from the classical assumption. This study identified that the understanding of aspects of tax planning in the form of formal and material aspects of tax planning has significant influence on taxpayer compliance."

"Penelitian ini menganalisis proyek implementasi Pajak Daerah melalui online system oleh PT. Bank DKI untuk proses pengambilan keputusan. Metode yang digunakan adalah analisis discounted cash flow dengan Net Present Value menggunakan alternatif target implementasi seluruh wajib pajak, wajib pajak terkomputerisasi atau wajib pajak manual, sementara pilihan metode implementasi adalah metode tapping, software atau mobile. Penelitian ini menyimpulkan bahwa kombinasi target wajib pajak manual dan metode tapping membutuhkan waktu lebih lama untuk mencapai NPV positif dan kombinasi wajib pajak terkomputerisasi dan metode mobile memberikan nilai NPV paling besar, namun memberikan potensi manipulasi data oleh wajib pajak, sehingga metode software lebih baik dalam hal potensi tersebut.

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This research analyses tax online system implementation project by PT. Bank DKI for decision making. Method being used is discounted cash flow analysis with net present value using target alternative all tax subject, computerized tax subject and manual tax subject, alternative implementation methods used are tapping, software and mobile methods.

This research concludes that combination of manual tax subject and tapping method takes longer time to reach positive NPV, while combination of computerized tax subject with mobile method gives higher NPV within less than 1 year implementation. Furthermore, mobile method has vunerable threat to be manipulated by tax subject, while software method give short time to positive NPV and able to secure the tax data from manipulation by tax subject."

"Penelitian ini bertujuan untuk menguji hubungan antara reformasi administrasi perpajakan dengan motivasi kerja dan antara reformasi administrasi perpajakan dengan kepuasan kerja Account Representative pada Kantor Pelayanan Pajak yang telah menerapkan administrasi modern. Terdapat tiga macam Kantor Pelayanan Pajak yang sudah menerapkan sistim administrasi modern yaitu Kantor Pelayanan Pajak LTO, Kantor Pelayanan Pajak Madya dan Kantor Pelayanan Pajak Pratama. Sebanyak 269 AR dilibatkan dalam penelitian ini.Dua hipotesis diuji: (1) Terdapat hubungan antara yang signifikan antara reformasi administrasi perpajakan dengan motivasi kerja AR pada tingkat LTO, Madya, dan Pratama, dan (2) Terdapat hubungan yang signifikan antara reformasi administrasi perpajakan dengan kepuasan kerja SR pada tingkat LTO, Madya, dan Pratama. Dengan demikian dapat disimpulkan bahwa terdapat hubungan yang signifikan antara reformasi administrasi perpajakan dengan motivasi kerja dan kepuasan kerja pada tingkat LTO, Madya, dan pratama.Hasil pengujian menunjukkan bahwa keseluruhan hipotesis diterima. Hipotesis pertama teruji dengan nilai Rank Spearman sebesar 0,540 (t hitung=7,62>t tabel=1,665). Sementara hipotesis kedua teruji dengan nilai Rank Spearman sebesar 0,430 (t hitung=9,56>t tabel=1,665).Karena studi ini menunjukkan bahwa reformasi administrasi perpajakan berhubungan dengan motivasi kerja dan kepuasan kerja, maka pelaksanaannya di lapangan perlu diperbaiki secara berkelanjutan agar motivasi kerja dan kepuasan kerja AR menjadi semakin optimal.

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The research intends to put to the test the correlation between the reformation taxation administration and work motivation and also between the reformation of taxation administration and the work satisfaction of Account Representative (AR) at The Tax Service Office which have applied modern administration system. There are three kinds of the Tax Service Office which have applied modern administration system. They are; the LTO Tax Service Office, Intermediate Tax Service Office and Elementary Tax Service Office. The research has involved 269 AR.

Two hypotheses put to a test: (1) There is a significant correlation between the reformation of taxation administration and the work motivation of AR on the LTO, Intermediate and Elementary level, and (2) these is a significant correlation between the reformation of taxation administration and the work satisfactions of SR on the LTO, Intermediate and Elementary level. Therefore, it could be concluded that there is a significant correlation between the reformation of taxation administration and the work motivation and the work satisfaction on the LTO, Intermediate and Elementary level.

The result of the test shows that the hypotheses are accepted on the whole. The first hypothesis given a value of Rank Spearman 0,540 (t count = 7.62>t table = 1,665) in a test. Meanwhile the second hypothesis given a value of Rank Spearman 0,430 (t count = 9,56)t table = 1,665).

Since the study shows that the reformation of taxation administration has a correlation to the work motivation and satisfaction then it is necessary to improve continually its implementation in the sphere so that it can increase the AR work motivation and satisfaction more optimally."

"Secara umum pelaksanaan penagihan pajak belum dapat berjalan secara optimal, sementara di lain sisi jumlah tunggakan pajak dari tahun ke tahun semakin meningkat. Dalam kenyataannya, upaya penagihan pajak dalam rangka pencairan tunggakan pajak ditempuh dengan berbagai cara baik melalui penagihan persuasif (soft collection) maupun tindakan keras (hard collection). Tindakan keras terutama dilakukan terhadap Penanggung Pajak non kooperatif dengan penagihan aktif mulai dari penerbitan Surat Teguran, pemberitahuan Surat Paksa, penyitaan, lelang, bahkan sampai dengan penyanderaan. Salah satu dari tindakan keras (hard collection) yang cukup efektif adalah penyitaan harta kekayaan Penanggung Pajak yang tersimpan di bank. Penyitaan ini dilakukan dengan pemblokiran rekening bank Penanggung Pajak dengan tujuan akhir memindahbukukan saldo rekening tersebut ke kas negara untuk pembayaran pajak. Melalui mekanisme pemblokiran tersebut, hasil pencairan tunggakan pajak tergantung dari besar kecilnya saldo rekening yang diblokir. Oleh karena itu sangat dibutuhkan kejelian dan kecennatan dalam menemukan rekening giro potensial yang akan disita.Adanya pemblokiran rekening Penanggung Pajak oleh bank juga sangat membantu tugas juru sita pajak dalam melakukan prosedur penyitaan. Apabila penyitaan dilakukan dengan obyek sita selain harta kekayaan Penanggung Pajak yang tersimpan di bank, terdapat kemungkinan resistensi dari Penanggung Pajak mengingat kredibilitas dan nama baiknya dipertaruhkan jika prosedur penyitaan ditindaklanjuti pula dengan pengumuman lelang di media masa karena tidak dilakukannya pelunasan tunggakan pajak. Melalui mekanisme pemblokiran, juru sita pajak cukup berkoordinasi dengan pihak bank maka prosedur penyitaan dapat berjalan tanpa harus berhadapan langsung dengan Penanggung Pajak.Masalah yang diteliti dalam tesis ini meliputi pengaruh penyitaan yang didahului oleh mekanisme pemblokiran terhadap pencairan tunggakan pajak serta faktor-faktor yang menyebabkan keberhasilannya. Ruang lingkup penelitian adalah studi kasus pada KPP PMA Lima.Pemblokiran utarnanya dilakukan terhadap rekening giro Penanggung Pajak sehingga sangat mengganggu beban finansial dan cash flow perusahaan. Dengan adanya pemblokiran tersebut Penanggung Pajak tidak dapat melakukan transaksi bisnis melalui giro terutama untuk melakukan pembayaran tagihan kepada pihak ketiga. Oleh karena itu prosedur pemblokiran yang dilanjutkan dengan penyitaan harta kekayaan Penanggung Pajak yang tersimpan di bank ini merupakan cara efektif agar Penanggung Pajak segera melakukan pembayaran baik melalui saldo rekening yang diblokir untuk dipindahbukukan ke kas negara maupun dana selain dari rekening yang diblokir.Metode penelitian yang digunakan adalah metode dengan melakukan pendekatan data kuantitatif yang diukur dalam skala numerik (angka) dan termasuk kategori data runtut waktu yaitu jumlah (rp) hasil penyitaan harta kekayaan Penanggung Pajak pada tahun 2002, 2003 dan Semester I 2004. Data yang digunakan termasuk data rasio, yaitu data yang jaraknya sama dan mempunyai nilai nol mutlak. Seberapa besar pengaruh hasil penyitaan tersebut terhadap pencairan tunggakan pajak diuji dengan analisis regresi, sedangkan tingkat hubungan antara keduanya diuji dengan analisis korelasi. Hasil dari kedua analisis tersebut diperkuat dengan hasil wawancara terhadap pihak-pihak yang terkait dengan penyitaan harta kekayaan Penanggung Pajak yang tersimpan di bank.Kesimpulan yang didapat dari hasil penelitian, bahwa penyitaan harta kekayaan Penanggung Pajak yang tersimpan di bank berpengaruh dan berkorelasi kuat terhadap pencairan tunggakan pajak. Salah satu faktor yang menyebabkan keberhasilannya adalah adanya koordinasi dan kerja sama yang baik pihak bank dalam prosedur penyitaan dimaksud. Faktor yang lain adalah tingkat kepatuhan Penanggung Pajak dan kinerja juru sita pajak.Oleh karena keberhasilan penyitaan harta kekayaan Penanggung Pajak yang tersimpan di bank sangat tergantung pada pihak bank dan Penanggung Pajak, disarankan agar sosialisasi mengenai ketentuan tentang pemblokiran rekening kepada pihak bank lebih ditingkatkan. Selain itu perlu dibuat data base nomor rekening bank Penanggung Pajak yang dapat diperoleh dari berbagai sumber di antaranya dan hasil pemeriksaan pajak.xiii + 106 halarnan + 13 lampiran + 18 LabelDaftar Pustaka : 43 buku, 3 artikel, 9 peraturan

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In general tax collection still cannot optimally be performed, whereas the number of arrears is tremendously increased on annual basis. In fact, the bill collection for arrear liquidation is well-conducted through various ways both on soft collection as well as hard collection. 1-lard collection is imposed on non cooperative tax payer with active collection commencing from the issuance of Warning Letter, notification on Compulsion, confiscation auction even up to the case of taking hostage. One of the effective hard collection is asset confiscation of Tax payers' asset in bank. This kind of confiscation is applied by freezing the bank account of tax payer with final purpose is to transfer such account balance to treasury in order to settle tax payment Based on such freezing mechanism, the liquidation of tax arrear shall depends on the amount of freeze account balance. Apparently, we need to be extremely accurate and through in selecting the most potential bank account.

Freezing of tax payer account by bank is also helpful to support bailiff in perform the confiscation process. In case the confiscation include tax payer's asset in bank. there is possibility of tax payer's resistance since it may ruins his credibility since it will be followed by auction notification published in mass media due to the tax arrear. In implementing bank account freeze, the bailiff just coordinate with bank and confiscation procedure may work out without directly meeting the Tax payer.

The issues to be examined in this paper shall include the impact of confiscation prior to the account freezing procedure to liquidate the arrear and other successful factors. Scope of examination is case study on KPP PMA Lima.

Freezing is mainly performed on the demand deposit account of tax payer that strongly disturb the financial load and corporate cash flow. Due to such freezing , the tax payer cannot conduct business transaction through demand deposit specially on payment to third party. Thus, freezing process followed up by confiscation of tax payers asset is considered as the effective way to motivate to immediately settle his debt through the freeze account balance to be transferred to treasury besides the other fund.

The applied research method is through approaching quantitative data measured in numeric scale (figure) and it includes category data of time namely total (rp) of confiscation of tax payer's asset in 2002, 2003, and 1st semester of 2004. Ratio data is used in this case, namely data that has similar distance and has absolute zero value. How much is the impact of confiscation against the liquidation of tax arrear is tested according to correlation analyses. The result of both analyses is strengthened by interview made to the related parties against the tax payer's asset confiscation in bank.

Conclusion on this research result is that confiscation of tax payer's asset in bank may impact and has strong correlation against the tax arrear liquidation; One of the successful factor is the sound cooperation between bank in regards with such confiscation case. The other factor is the compliance rate of Tax payer and strategy of bailiff.

Obviously, the successful confiscation on tax payer's asset in bank depends on the bank and tax payer, it is recommended that socialization aspect regarding the provision of account freezing to be significantly improved. Besides, data base of bank account number of tax payer is to be prepared and to be obtained from various sources such as the taxation examination result.

xiii + 106 pages + 13 enclosures + 18 tables

Literature: 43 books, 3 articles, 9 rules"

"ABSTRAKA tax reform was made by the Government of Indonesia in 1984. However, inefficiency seem to be still prevalent in the Indonesian tax system. Comparison with other countries during the period 1991 to 1994, for example, indicates that the Indonesia tax ratio is in a lower position. This thesis is intended to study the effect of the 1984 tax reform on the efficiency of the Indonesian tax system. The level of taxation model calculates the tax ratio needed when the rate of economic growth has been determined. This model basically uses the Harrod models on economic growth as a starting point and modifies it by including tax variables. Tax capacity model correlates selected macro economic variables to the tax variables to obtain the optimum capacity of collecting tax. The tax elasticity model correlates tax elasticity with other selected economic variables. The important thing in this model is the effort to separate the growth of the tax into automatic and discretionary one. Optimization model has basically the same features with the tax capacity model, i.e., to find out the optimum tax function using certain selected variables. In the optimization model, however, objectives and constraints which are not considered in the tax capacity model are included. The general equilibrium model includes the tax variables into the economic general equilibrium model. The econometric model developed in this thesis is basically a tax capacity type of model. The efficiency of tax system in this study is developed using the concept of optimum "input-process-output" relationship. Output is the optimum tax collection. Input will be represented by selected economic variables. Taxes are assessed on economic activities. These activities will be reported in the macroeconomic information system where those selected economic variables are part of them. In addition to input-output relationship, the growth of taxes may also be affected by a discretionary variables (process factor). The discretionary variables, include, among others, tax policy, tax administration, tax personnel and environment. In this econometric tax modeling, the discretionary variables will be represented by a dummy variables representing tax reform. The approach used in this study will be, first, to develop a simultaneous econometric model. The improvement on the Indonesia tax system will be tested using the model above through its dummy variable. The selected economic variables will be classified into group of activities which consist of: (1) aggregate demand; (2) balance of payment; (3) monetary; (4) government budget and; (5) aggregate supply. Variables Y (Gross domestic product), C (Consumption), I (Investment), X (Export), M (Import) and GR (Government Revenue) are selected from the aggregate demand. The balance of the payment group will be represented by X (Export) and M (Import). The monetary and government budget are represented by M2 (supply of money which indicates the economy's liquidity) and the government revenue. The aggregate supply will be represented by Y (Gross Domestic Product), number of employment (N) and Investment (I). Description of symbols in the equations could be found in the main chapters of this thesis. In addition to the econometric model, a non statistical analysis will also be made to support the statistical evaluation. The analysis comprises of qualitative, quantitative and correlative analysis. The qualitative analysis compares the substance of the new law against the old one. It is concluded, based on this analysis, that tax paid by the taxpayers may not decrease, although less tariff was introduced under the new law. This statement applies both for income as well as value added taxes. This conclusion has the implication that the increase in the government tax revenues will be dependent upon tax administration and law enforcement. Besides, the taxpayers' awareness and compliance will also play a role in the growth of tax revenue. The quantitative analysis focuses on the growth and structural changes of tax revenue. There are two variables evaluated i.e., the tax revenue itself and the number of taxpayers. The average annual growth rate of tax revenue per taxpayer is 5.7% for income tax and 57.5% for value added tax. 61% of the growth rate of income tax is primarily due to the increase in the member of taxpayers while the remaining 39% is due to increase in the volume of activities. The value added tax has the reverse situation. The growth rate of value added tax is primarily due to increase in volume of activities (91 %) and the remainder is caused by the increase of taxpayers. Based on this analysis certain preliminary findings could be drawn: (1) value added tax collection is more efficient than the income tax or; (2) the effective tax rate of value added tax is higher than the income tax. The growth analysis indicates that the value added tax grew faster than income tax. The annual growth rate of income tax were 30% and 23.5% respectively for 10 years before and after tax reform. On the other hand, the percentages for value added tax were 24% ten years before tax reform and 37.5% ten years after that. The consequences of the different growth rate above were the changes in the structure of tax revenue. Direct taxes as a proportion to total tax revenue decreased from 41% during the period of 10 years before tax reform to 40% ten years after that. The proportion of income tax also decreased from 37.5% to 36.5% during the same period. Value added tax, on the other hand, has a different situation. The proportion of value added tax to total tax revenue has been increasing from 19% during 10 years before tax reform to 35.5% ten years after that. Meanwhile, the proportion of indirect taxes to total revenue increased from 59% to 60% during the same period. The correlative analysis was done by relating tax revenue with selected economic variables i.e., Gross Domestic Product (Y), Export (X), Import (M), and supply of money (MD). Three types of taxes were evaluated i.e., income tax, value added tax and total tax revenue. Two method of analysis were used i.e., ratio analysis and point of elasticity. The conclusions reached based on the above analysis are: a. The increment of value added tax revenue due to tax reform was higher than the increment of income tax. b. Tax reform causes tax structure more regressive. c. Tax reform seems to increase the efficiency of the Indonesia tax system. The above conclusion is supported by data such as the fact that ratio of income tax to gross domestic product has increased from 2.54% ten years before tax reform into 3.31% ten years later. The percentages for value added tax were 1.32% before tax reform and 3.23% ten years later. The point elasticity of income tax t0 gross domestic product has increased from 1.12 to 1.42 during the same period. The related numbers for value added tax are 0.08 and 2.35, respectively. The statistical test performed, using time series data of 1973174 to 1993194, concluded that the model is not fit to be used for estimation. Revision to the model, using logarithmic form, come up with the new one as follows: (1) In Typph = 5,75 - 1,25 In Y-0,11 In I.2 + 0,54 In X + 0,40 In MD (0,00) (0,00) (0,01) (0,00) (0,00) Calculated F: 0,00 Adj. R-Squared: 0,79 (2) In TYPPN = 0,36 In 1.2 + 0,38 In X - 0,82 In M + 0,14 In MD - 0,25 TR (0,00) (0,00) (0,00) (0,01) (0,07) Calculated F: 0,00 Adj. R-Squared: 0,87 (3) In TYOT = 4,56 - 0,80 In Y + 0,55 In X (0.00) (0,00) (0,00) Calculated F: 0,00 Adj. R-Squared: 0,76 (4) In C 0,90 In Y (0,00) Calculated F: NIA Adj. R-Squared: 0,96 (5) In I = -3,33 + 1,18 In Y (0,00) (0,00) Calculated F: 0,00 Adj. R-Squared: 0,99 (6) In X = 0,80 In MIGAS (0,00) Calculated F: N/A Adj. R-Squared: 0,87 (7) In M = 0,88 In Y (0,00) Calculated F: NIA Adj. R-Squared: 0,96 (8) In MD = -9,21 - 0,45 In r + 2,07 In Y (0,00) (0,01) (0,00) Calculated F: 0,00 Adj. R. Squared: 0,95 (9) In GR = 2,42 + 0,93 In FA (0,00) (0,00) Calculated F: 0,00 Adj. R-Squared: 0,99 (10) In Y = 0,17 In N + 0,82 In I (0,00) (0,00) Calculated F: 0,00 Adj. R-Squared: 0,99 It should be noted that with such revision, the type of the model has been changed from tax capacity to tax elasticity model. Significant results were obtained for all equation in the model during the statistical test using Seemingly Unrelated Regression (SUR). Interpretation of the coefficients of the tax equations in the revised model concludes that: a. Income tax has a negative elasticity relationship with gross domestic product (Y) and Investment two years lag (L2). Elasticities between income tax and export (X) and supply of money (MD) are positiive. b. Value added tax has a negative relationship with import (I) and tax reform (TR). Positive elasticity was obtained between value added tax and two years lag investment (L2), export (X) and supply of money (MD). c. Other taxes has a negative elasticity relationship with gross domestic product (Y) and a positive relationship with export (X). The implication of the above results can be summarized below: a. Tax reform has an effect on the collection of income tax. The growth of this tax was basically due to automatic growth instead of discretionary one. Meanwhile, although tax reform has an effect on the collection of value added tax, the effect was negative, meaning that tax reform did not improve the efficiency of the tax system. b. The growth of income tax did not have a relationship with the growth of gross domestic product and two years lag of investment. This is an abnormal situation which could be interpreted that the efficiency of the income tax collection can still be improved. The positive relationship between the growth of income tax and export and supply of money is deemed to be appropriate. c. Value added tax grew negatively if it is related to the growth of import. Additionally, this model indicates that the growth of value added tax does not have any relationship with the growth of gross domestic product. These two phenomena seem to be abnormal. It could be an indication that the efficiency of the value added tax collection can still be improved. The positive relation between values added tax and export, two years lag investment and supply of money is deemed to be appropriate. d. Other tax has a negative relation with the growth of gross domestic product. Efficiency improvement is still probable with this kind of tax. Positive relationship with export is deemed to be appropriate. This study comes up with certain recommendations as follows: 1. The efficiency of income and value added tax collection can still be improved. Improvement should be made on tax administration, law enforcement and certainty and clarity on rules and regulation. 2. The policy on final withholding on income tax should be implemented prudently. This policy may cause the tax system more regressive. The tax object selected should be focused on those related to individual taxpayers rather than corporate taxpayers. Additionally, the final tax withholding should be assessed on the lower income group representing the mass taxpayers. 3. Tax model should be used in the projection of tax revenue. By doing this, more justification could be provided when determining. the target for tax revenue. Additionally, this model could be used as a tool for analyzing the effects of any policies issued by the Government relating to the variables (sectors) included in the model. Preferably the tax model should be combined with the general equilibrium model of the Indonesian macro economy. 4. Tax reform has been proven as being able to increase tax revenue. It is recommended that similar reforms could be made on other taxes and non tax revenue. Attention should be made on non tax revenue, because there is a great potential to develop revenue from this sector. Pricing of the Government services should be reconsidered. At present the pricing of such services does not consider the cost of providing it mainly because it is assumed that the cost would be recovered through taxes. In the context of globalization, however, reconsideration of government services pricing is a must. By doing this, the efficiency of the whole economy may be increased. It should be noted, however, that a cross subsidy concept should also be considered in the pricing process. 5. This study also indicates that the structure of tax revenue is becoming more and more regressive. Attention should be made on income tax. Tax collection efficiency should be improved. The tax payers awareness and compliance program should be focused on this tax. The extensification program should always be continued. Meanwhile, tax rules and regulation should always be kept updated. Law enforcement should be focused on middle class individual (corporate) tax payers. 6. This study also conclude that the tax reform does not have a significant impact to the efficiency of income tax collection system. The learning period needed to reach optimum condition need to be extended. It is therefore recommended that fundamental changes should be avoided. Efforts should continually be made on the improvement of the present system, both internally and externally. The internal improvement includes updating of rules and regulations, computerization of data system and procedures and staff development. External improvement includes, extensification program, law enforcement and integration with other supporting systems such as legal and accounting. We hope that this study will benefit the readers and stimulate other more comprehensive studies to be made."