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"Sejak deregulasi dekade 80 an, perkembangan industri leasing sangat menggembirakan sampai saat ini. Industri leasing membantu pertumbuhan ekonomi melalui fasilitas pemilikan barang modal kepada lessee, itu sebabnya pemerintah mengeluarkan beberapa kebijakan dan fasilitas perpajakan untuk mendorong bertumbuhnya industri leasing (SGU). SGU telah memperkenalkan suatu metode baru untuk memperoleh capital equipment dan menambah modal kerja. Oleh sebab itu, penulis merasa terdorong untuk memilih meneliti dan melakukan kajian terhadap ?Kebijakan Perpajakan Atas Penghasilan Khususnya PPh Perusahaan Leasing (SGU) Berdasarkan Azas-azas Perpajakan: Studi Kasus pada PT X Tbk.?Permasalahan yang timbul adalah bagaimana pendapat para ahli tentang azas-azas perpajakan khususnya perpajakan atas penghasilan dari transaksi leasing, apakah peraturan pelaksanaan di bidang SGU sudah sesuai dengan ketentuan pokok yang terdapat di dalam UU PPh yang berlaku sekarang, apabila terdapat ketidaksesuaian upaya apa yang dapat di lakukan agar peraturan pelaksanaan itu Iebih sesuai dengan ketentuan pokok dalam UU. Tipe penelitian yang di pakai dalam tesis ini adalah metode deskriptif analisis yaitu menguraikan data hasil penelitian dan melakukan analisis untuk dapat menarik kesimpulan dan memberikan saran-saran yang menurut pendapat penulis seyogyanya di ajukan. Transaksi leasing terjadi berdasarkan suatu perjanjian di para pemilik barang modal (lessor) menyerahkan barang modal kepada (lessee) untuk di manfaatkan, dengan sejumlah imbalan kepada lessor yang telah di sepakati bersama sebagai penghasilan bagi lessor dan biaya pada lessee. UU PPh yang berlaku sekarang tidak memberi rincian tentang tatacara pengakuan penghasilan serta biaya-biaya yang di perkenankan untuk di kurangkan dari penghasilan dari kegiatan usaha leasing. Agar penghasilan dari kegiatan sewa guna usaha (SGU) di dasarkan pada ketentuan yang terdapat dalam UU, serta permasalahan SGU dalam hal default mendapat kepastian hukum bagi perusahaan industri leasing dan pemberian fasilitas SGU oleh lessor kepada lessee sesuai dengan peraturan, serta pencatatan akuntansi di dasarkan pada prinsip akuntansi yang berlaku secara universal, maka disarankan agar pemerintah mengganti KMK tersebut dengan PP dan menerbitkan juklak yang di perlukan secepat mungkin. Juga agar Ditjen Lembaga Keuangan dan Ditjen Pajak mengawasi kegiatan leasing secara berkala untuk memastikan supaya peristiwa seperti default dicatat bukan sebagai Aktiva tetapi akun Tagihan Dalam Proses Hukum agar sesuai dengan PAI maupun prinsip akuntansi yang berlaku secara universal."

"This thesis covered the income tax treatment of leasing transaction in PT. Y. The topic was chosen after the writer have had seen so many regulation about leasing practical. It became a curiosity for the author, whether some regulation does not match to other, or the confusion that might happen among the users. Subject matter of these researches is what the tax clerk might do in a leasing transaction to meet the income tax system regulation. With a list, taxation duty that has been accomplished by PT Y, divergence that is occurred in the leasing, and the efforts in order to make the leasing transaction is more appropriate to the tax income regulation. The research method is a descriptive approach to the case study, which is a research about status of the subject matter that links with some specific phase.Leasing defined as a practical of cost activity that supply capital goods according to either option right or non-option right to some lessee to used for the installment. There are draft theories in this thesis. First, economy principle from a leasing transaction which contain leasing that define from various theories and the divergence in leasing with a transaction such as renting activity, hire purchase, installment sales and credit loan, the advantage and disadvantage of a leasing transaction activity. Second, taxes, which generally contain tax definition, basic law of tax in Indonesia, taxes from various opinions, tax function and tax principle. Third, the tax and account treatment of leasing transaction, tax and account treatment from a leasing transaction as well.Income tax system from a leasing transaction is contained with tax income policy, act of tax linking to a leasing transaction, which is the decree of the republic of Indonesia and Exposure Draft as well. The Author also adding the certainty rules that is interrelated with leasing industries in Indonesian which contains Presidential decree of the Republic of Indonesia about the financing institution, circular letter from the Ministry of Finance Affairs, Ministry of Industrial Affairs, and Ministry of commerce Affairs about the operation license of the leasing company, the regulation, and the implementation systems of financing institution.Author has had interviewing PT Y as a lesser, some lessee from PT Y and tax staff in Madya Tax Service Office Central of Jakarta and Central Tax Office of Directorate General of Taxation as research object to build the body of work in this thesis. From the interviewed, they had given the answers of the subject matters in this thesis for the author. The taxes staff had suggested the author to review some tax policy. Capital goods grouping that mentioned in the Decree of the Minister of Finance of the Republic of Indonesia which had been adapted to a valid income tax law. Whereas from the lesser and lessee, the author obtaining some complains due to the divergence which are occurred in the fields and the lack of comprehension of the taxation rules from the lessee: Therefore, the author has obtained more comprehension about the cases that related with a leasing transaction which occur in the fields it self.The interviewed with all those three parties has been analyzed by the author is connected to subject matter in these thesis. And it could be connected as well with income tax policy and the implementation regulation upon leasing transaction. The author found that implementation regulation of tax is still inappropriate yet one and another. The unstable and inappropriate law could merge some problem, which caused the lesser, and the country loosed.There are some conclusion from these research which is the lesser had claimed that the tax clerk ask for the fee, but that was before Madya Tax Service Office had been formed. Some more, there is lack of knowledge of the tax clerk according to leasing transaction's policy. According to the conclusion above, Tax Commission has changed all the Tax Service Office into Madya Tax Service Office, such as Tax Service Office Madya central of Jakarta. Training and education are suggested to tax clerk to enhance human resource among Directorate General of Taxation."

"This thesis is discussing about possibility of tax evasion in leasing transaction with option rights (finance lease). The study is using qualitative inquiry method with analytic descriptive type, which analyzed the described data collection from the inquiry, in order to obtain conclusions and provides necessary advises in relation to the results. Data collecting was performed through documentation research and field study.Basically, leasing transaction is leasing the use of an object that provides economical ability addition such revenues to performing parties. The lease party will gain revenue in a form of leasing payments, while to the lessee the leased object is used to add their production capacity, which lastly increasing their profit. Revenue accepted by these leasing parties is a tax object that adds the taxpayer's properties; therefore, the revenue obtained from such leasing is one of the country's revenue resources.For leasing activities, the government has issued a taxation regulation that facilitates companies who tend to invest, but not having capital in cash, they could purchase through a leasing, where the completion of its main price can be burdened.The main issue discussed in this study is: whether the taxation regulation of the leasing with options revenue is precise?Discussion in this thesis is to expose whether the effective taxation regulation to finance lease is precise and comply to its transaction substances thus far. In addition, also studying possibilities of tax evasion that able use by the concerned parties within a finance lease.The study results showed that the substance of a leasing with options is a finance transaction, and it is not a lease transaction for the properties ownership is eventually on the lessee, and the lesser functions only as an affording party for the purchase. Therefore, regulations that cope with its taxation shall be adjusted.The leasing with option performance is not comply to the deductible-taxable principles, because of installment paid by the lessee in every period, which comprises the main installment plus leasing reward, is a deductible expense of the lessee. In the other side, the lessee is only recognized revenue from its leasing reward, thus the tax-object to the lessee is the accumulation of entire accepted leasing rewards.In the leasing with option, the lessee taking the benefit of leasing deadline that has shorter period than the leased object's economical age, as noted on the Decree of Financial Minister of the Republic of Indonesia no. 1169/KMK.01/1991 regarding the Leasing. This is caused by a quite short term, lessee is able to have the property and its cost is mostly burdened as a revenue deductive, which surely profitable in a view of taxation. In the late of leasing term, lessee is only booked the cost of the leased object, worth to its residual value, which will deduct with its economical age. For this accelerated depreciation, there will be an opportunity to evade tax or lessen its tax burden.By concerning finance lease as a cost transaction, will making lessee not hanker to execute early termination for there is no more incentive or a tax evasive opportunity able to use through installment recognition as a deductible expense.To cope with the problem, suggested that the government to review the related regulations to taxation against finance lease, thus its taxing basis complies with its transaction substances. And also to suggest the government to procure anticipation means of tax evasion on finance lease by issuing a relevant regulation."

"Skripsi ini membahas tentang pemenuhan kriteria asas-asas perpajakan dalam Peraturan Pemerintah Nomor 51 Tahun 2008. Tujuan dari penelitian ini adalah untuk mengetahui asas-asas perpajakan apa saja yang terpenuhi dalam Peraturan Pemerintah Nomor 51 Tahun 2008. Metode penelitian yang digunakan adalah penelitian kualitatif dengan design deskriptif. Pemberlakuan surut Peraturan Pemerintah Nomo 51 Tahun 2008 menimbulkan banyak kerugian bagi Wajib Pajak. Mereka diwajibkan untuk membayar pajak yang terutang bukan pada waktu memperoleh penghasilan (prinsip ability to pay tidak terpenuhi). Perubahan-perubahan peraturan perpajakan atas penghasilan dari usaha jasa konstruksi merepotkan Wajib Pajak karena membuat mereka harus berulang kali mengajukan permohonan pemindahbukuan pajak yang telah dibayar. Pengenaan PPh final bagi seluruh Wajib Pajak usaha konstruksi juga sangat tidak adil karena pengenaan pajak tidak lagi memperhatikan keadaan Wajib Pajak sedang untung atau rugi. Revenue adequacy principle terpenuhi dalam peraturan ini. Equity principle tidak terpenuhi. Certainty principle terpenuhi karena dengan Peraturan Pemerintah Nomor 51 Tahun 2008 pengenaan PPh final atas usaha jasa konstruksi menjadi pasti, tapi convinience sebagai salah satu unsur dari certainty tidak terpenuhi.

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This thesis discusses about the fulfillment of the criteria of the principles of taxation in Government Regulation No. 51 of 2008. The purpose of this study is to determine the principles of taxation what is fulfilled in Government Regulation No. 51 of 2008. The method used is descriptive qualitative research design. Enabling ebb Government Regulation No. 51 Year 2008 caused much loss to taxpayers. They are required to pay the tax due is not earning at the time (the principle of ability to pay is not met). Changes in tax regulations on business income taxpayers inconvenient construction because they must repeatedly make the transfer request is filed taxes already paid. Imposition of the final income tax for the entire construction business taxpayers also very unfair because the taxation is no longer concern the taxpayer is lucky or loss. Revenue-adequacy principle is fulfilled in this rule. Equity principle is not fulfilled. Certainty principle is fulfilled because the Government Regulation Number 51 Year 2008 final imposition of income tax on construction services business to be sure, but convenience as one element of certainty is not met."

"Skripsi ini membahas mengenai tindakan penerimaan kreditur atas prestasi debitur meskipun objek perjanjian yang diberikan berbeda dengan apa yang diperjanjikan. Hal ini terjadi dalam kasus Perjanjian Penyediaan Jasa Transportasi Udara antara CV Saka Export dan PT Lion Air, dimana objek yang diperjanjikan adalah Boeing 737-400 namun yang diberikan adalah MD-90, yang mana kasus ini telah mendapat putusan Mahkamah Agung Nomor: 1207/K/PDT/2010. Metodologi yang dipergunakan dalam penulisan ini adalah yuridis normatif. Pokok permasalahan yang dibahas antara lain adalah Pengaturan perjanjian sewamenyewa transportasi udara di Indonesia, akibat hukum terhadap perjanjian dalam hal kreditur tetap menerima prestasi debitur meskipun objek perjanjian yang diberikan berbeda, analisis putusan Mahkamah Agung Nomor: 1207 K/Pdt/2010 menurut hukum perikatan di Indonesia. Kesimpulan dari penulisan ini adalah penerimaan prestasi yang dilakukan oleh CV Saka Export bukan merupakan suatu amandemen atau pelepasan hak darinya dan dalam kasus ini putusan Mahkamah Agung terhadap PT Lion Air adalah melakukan ingkar janji/wanprestasi.

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This undergraduae thesis discusses the act of acceptance of the achievements of debtor creditor agreement granted even though the object is different from what was agreed. This happened in the case of Air Transport Services Agreement between the provision of CV Saka Export and PT Lion Air, where the object is a Boeing 737-400 but agreed that given the MD-90, which this case has got a Supreme Court decision Number 1207/K/PDT/2010. Methodology used in this paper is a normative juridical. Main issues discussed include setting the lease of air transportation in Indonesia, The legal consequences of the agreement in the case of debtor's creditors continue to receive performance although the agreement provided different objects, analysis of the decision of the Supreme Court Number: 1207 K/Pdt/2010 under the laws of the engagement in Indonesia. Conclusions of this paper are the acceptance of the achievements made by CV Saka Export does not constitute an amendment or waiver from them, and in this case the Supreme Court ruling against PT Lion Airs is doing bad-faith conduct/breach of contract."

"Tidak ada abstrak"

"Salah satu jenis usaha bank yang terdapat dalam Undang-Undang Perbankan Tahun 1998 yaitu menyediakan tempat untuk menyimpan barang dan surat berharga atau lebih dikenal dengan istilah Safe Deposit Box (SDB). SDB mulai berkembang pesat, hal itu terbukti dengan banyaknya bank yang melakukan kegiatan usaha ini. Nasabah yang ingin menikmati jasa SDB dapat melakukan perjanjian dengan pihak bank. Perjanjian antara bank dengan nasabah didasari oleh perjanjian sewa-menyewa. Pada prakteknya, Perjanjian SDB menimbulkan beberapa masalah, diantaranya mengenai konstruksi hukum yang mendasari perjanjian dan penerapan klausula eksonerasi dalam perjanjian. Penelitian ini bertujuan untuk mengetahui apakah penerapan sewa-menyewa pada Perjanjian SDB sudah sesuai dengan konstruksi sewa-menyewa dalam KUH Perdata. Selain itu, tujuan dari penelitian ini adalah untuk melihat apa yang menjadi alasan dan dasar penerapan klausula eksonerasi dalam perjanjian SDB. Penelitian akan dilakukan terhadap Perjanjian Safe Deposit Box yang terdapat pada Bank Internasional Indonesia (BII).

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One type of banking business contained in the Banking Act of 1998 which provides a place to store goods and securities or better known as the Safe Deposit Box (SDB). SDB began to grow rapidly, it is evidenced by the many banks conducting this business. Customers who want to enjoy the services of SDB may enter into agreements with the bank. Agreement between the bank and its customers is based on the lease agreement. In practice, the Treaty of SDB raises several problems, including laws regarding the construction and application of the agreement underlying the exoneration clause in the agreement.

This study aims to determine whether the application of the tenancy agreement is in conformity with the construction of SDB tenancy in the Civil Code. Moreover, the purpose of this study is to see what is the reason and basis for the exoneration clause in the agreement SDB. Research will be conducted on Safe Deposit Box Agreement contained in Bank Internasional Indonesia (BII)."