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"Penelitian ini membahas analisis putusan gugatan PT A terkait penentuan saat terutang dan pelaporan PPN atas kegiatan ekspor BKP Berwujud serta membandingkan ketentuan yang berlaku di Indonesia dan Singapura.Tujuan penelitian ini adalah menganalisis dasar pertimbangan Majelis Hakim dalam memutus kasus gugatan PT A apakah sesuai dengan ketentuan yang berlaku di Indonesia terkait saat terutang dan pelaporan PPN atas kegiatan ekspor BKP Berwujud serta dengan mempertimbangkan teori serta asas ease of administration dan membandingkan kebijakan terkait saat terutang dan pelaporan PPN atas kegiatan ekspor BKP Berwujud di Indonesia dengan Singapura. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam dan studi kepustkaan. Hasil penelitian ini menyimpulkan bahwa dasar hasil pertimbangan Majelis Hakim dalam memutus sengketa gugatan PT A tidak sesuai dengan peraturan yang berlaku di Indonesia serta tidak memenuhi asas ease of administration. Dengan dilakukannya perbandingan kebijakan kegiatan ekspor BKP Berwujud antara Indonesia dan Singapura, dapat disimpulkan bahwa baik Indonesia dan Singapura dalam menentukan saat terutang PPN menggunakan pendekatan proxy expenditure tax dan terkait kewajiban pelaporan dapat disimpulkan bahwa peraturan Indonesia dianggap lebih fleksibel bagi Wajib Pajak dan Pemerintah dibandingkan dengan Negara Singapura karena pelaporan yang dilakukan berdasarkan tanggal persetujuan PEB bukan berdasarkan periode pembukuan akuntansi Wajib Pajak.

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This research discuss about the PT A’s lawsuit decision analysis of the taxable event and VAT filing related to the export of tangible taxable goods and to compared the applicable regulation in Indonesia and Singapore. The purpose of this research is to analyze the suitability of judges’ considerations with the applicable regulation in Indonesia in deciding PT A’s lawsuit dispute matters related to the taxable event and VAT filing on export of tangible taxable goods considering the ease of administration principle and also to compared the Indonesia’s regulation with Singapore’s regulation. This research used a qualitative approach with indepth interview and literature study as a data collection. The results of this research concluded that the consideration of judges in deciding the lawsuit matter does not in accordance with the applicable regulation in Indonesia, theory, and ease of administration principle. The comparison of the Indonesia’s regulations related to export activities with Singapore’s regulation can be concluded that regarding the determination of the expenditure tax proxy to determine the taxable event on the export of tangible taxable goods activities and regarding the filing obligations, it can be concluded that Indonesia’s regulation is more flexible for the Taxpayer and Government rather than the Singapore’s regulation because the basis tax filing in Indonesia is based on the date of approval declaration not from the Taxpayer’s accounting period."

"Confidence and strong motivation are keys of better management reformation. It is also Similar with taxation, because despite the good consequences of a reformation on substantive provision on taxation, if it is not followed by moral reform of tax officer and taxpayer, it seems inadequate to measure the success of overall tax reform.The key word of tax collection using self assessment system is taxpayer voluntary compliance. The problem is that voluntary compliance is a product of mental with its self continues learning process based on equality. Paradigm of assessment which uses aspect of power must be replaced and switched to any efforts applying educational aspects on taxpayer in general meaning such as training, servicing, and coaching.Tax audit done by fiscus in assessing the overpaid tax assessment restitution of PPN of taxable business person is a safeguard mechanism in the tax administration. However, in operational level there is a trade off on compliance level of taxable business person to end the assessment. That phenomenon is one of organizational adaptation strategies on their environment. In the theory of organisation it is called contingency theory which is a model or tool of management organisation that must be suited with its environment in order to reach their success. Organisational contingency on its environment is a modern approach which can explain that in a certain situation, an Organisation which can give a paying-off will survive and prosper.The principal of contingency theory explains that the approach of the goal of organisation is influenced by value and also preference of the leader of organisation that is if there is a clear output and transformation processes, hence the criteria of efficiency cost to reach the goal will be applied. The implementation is that taxable business person as an organisation will use some part off buffers and boundary spanning in facing audit done by fiscus when they assess PPN overpaid restitution.This research is an associative research which is identifying the level of symmetric relation between variables that reveal concurrently. It is not a causal or interactive relation using a quantitative approach. A survey is applied on respondents who are taxable business person in the audit result report on their restitution assessment in the period of 2005. There are 27 respondents according to the report. The technique of data collection is questionnaire to identify the score or value of the compliance level of the respondents. Thus, the relation of variable of compliance level and efficiency of their tax administration is analysed using Spearman Rank Correlation.Base on the research, there is an efficiency of tax administration done by respondent as an implementation of contingency, which are 1) preference as the main factor for the leader of the company of the taxable business person is on the criteria of cost efficiency and time to finish the assessment of overpaid PPN restitution; and 2) the utilisation of tax consultant or other outsource as part of the buffer for uncertainty and the existence of a specific unit in the structure or special staff in the organisation to handle their tax obligation as a part of boundary spanning facing the assessment of overpaid PPN restitution.The recommendation from the research is that 1) compliance level has an economic value for taxable business person that must be part of their mission to increase their compliance into voluntary compliance, and not only the duty of fiscus or the directorate; 2) the directorate as the policy maker should put forward the ongoing concern life of taxpayer rather that focuses on fullilling the income target. For example, if fiscus prioritize the formality rather than substance of tax inconte (form over substance), as a result distortion will take place as a double taxation (cascading effect) because the discreditable income tax is more dominant than formality aspects or requirements."

"ABSTRAKPajak Pertambahan Nilai (PPN) adalah pajak yang dikenakan atas setiap pertambahan nilai dari barang dan jasa dalam peredarannya dari produsen ke konsumen. Melalui perhitungan dan pelaporan yang baik, maka perusahaan dapat dikatakan telah memenuhi peraturan yang berlaku guna untuk meningkatkan anggaran pembangunan nasional Pemerintah. PT LMN Indonesia merupakan perusahaan produksi makanan ringan. Melalui laporan magang ini akan diketahui mengenai penerapan Pajak Pertambahan Nilai yang dilakukan oleh perusahaan seperti pencatatan, perhitungan, serta pengkreditan dan pelaporannya. Kesimpulan dari laporan magang ini adalah Perusahaan telah melaksanakan Pajak Pertambahan Nilai sesuai dengan peraturan perundang-undangan yang berlaku. Namun demikian, masih terdapat kekurangan yang dapat diperbaiki yaitu terlambat atau kurang lengkapnya dokumen-dokumen yang diterima dari divisi lain sehingga menghambat proses pelaporan.ABSTRACTContoh Penulisan Abstrak:ABSTRAKPenelitian ini bertujuan untuk mengetahuiValue Added Tax (VAT) is tax that impsed on any appreciation in value of the goods or services in its circulation from producers to consumers. Through good calculation and reporting, the company have complied with applicable regulations to help in increasing the Government's national development budget. PT LMN Indonesia is a multinational food and beverage company. Through this internship report, it will be known about the application of Value Added Tax carried out by the company such as recording, calculation, crediting, and reporting. The conclusion of this report is that the Value Added Tax reporting accordance with the applicable laws and regulations. However, there is still weakness that can be corrected  related to late or uncomplete document that has been received by the divisions, in effect it slow down the progress of filling report."

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

"Kegiatan retur tidak mungkin dihindari dalam proses bisnis perusahaan, termasuk pula yang dilakukan PT X. Sebagai salah satu perusahaan yang dikenakan koreksi pajak oleh DJP dalam hal pengkreditan Pajak Masukan atas perolehan Impor Barang Kena Pajak yang diretur kembali yang tidak memiliki hubungan dengan kegiatan usaha PT X pada Tahun Pajak 2015 dan 2017. Penelitian ini menganalisis koreksi pajak pertambahan nilai PT X terkait koreksi fiskus atas pengkreditan Pajak Masukan perolehan Impor Barang Kena Pajak yang diretur kembali ke luar Daerah Pabean yang berujung pada sengketa untuk Tahun Pajak 2015 serta menganalisis apakah sudah sesuai dengan asas ease of administration. Penelitian ini menggunakan pendekatan kualitatif dengan teknik penumpulan data melalui wawancara mendalam dan studi kepustakaan. Sengketa disebabkan oleh adanya perbedaan argumen antara PT X dengan DJP terkait penafsiran peraturan yang berhubungan dengan frasa “kegiatan produksi, distribusi, pemasaran, dan manajemen” pada Pasal 9 Ayat 8 huruf b Undang - Undang Pajak Pertambahan Nilai dan Pajak Penjualan Barang Mewah. Hasil penelitian ini menyimpulkan bahwa terdapat perbedaan perlakuan atas koreksi yang dikenakan dengan tahun pajak berbeda kasus pengkreditan Pajak Masukan perolehan Impor Barang Kena Pajak untuk kegiatan retur kembali serta koreksi yang dikenakan kepada PT X tidak memenuhi asas ease of administration.

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Returns are unavoidable in the company's business processes, including those carried out by PT X. As one of the companies subject to tax correction by DGT in terms of crediting Input Tax on the acquisition of returned Imported Taxable Goods that have no relationship with PT X's business activities in the 2015 and 2017 Fiscal Years. This research discusses the analysis of PT X's value added tax correction related to the tax authority correction for crediting the Input Tax on the acquisition of the Imported Taxable Goods returned outside the Customs Area which resulted in a dispute for the 2015 Fiscal Year and analyzes with Ease of Administration principle in deliberation. This study uses a qualitative approach with data collection techniques through in-depth interviews and literature study. The dispute was caused by differences in arguments between PT X and the DGT regarding the interpretation of regulations relating to the phrase “production, distribution, marketing and management activities” in Article 9 Paragraph 8 letter b of the VAT Law and Sales Tax on Luxury Goods. The result of this research concludes that there are differences in the treatment of corrections imposed by different tax years in the case of crediting the Input Tax on the acquisition of Taxable Goods for returns and corrections imposed on PT X that do not fulfill the Ease of Administration principle."

"Permasalahan yang dibahas dalam penetitian ini dibatasi pada pola-pola kemungkinan terjadinya restitusi pada PPN atas barang ekspor yang fiktif serta terjadinya hal tersebut sebagai akibat pola hubungan kerja antara Direktorat Jenderal Pajak dan Direktorat Jenderal Bea dan Cukai yang kurang baik. Teori yang digunakan sebagai acuan dalam penulisan tesis ini mencakup sistem pembayaran pajak. Self Assessment System merupakan suatu sistem yang memberikan kepercayaan kepada wajib pajak untuk menghitung membayar, menyetor dan melaporkan sendiri pajak yang tertuang sesuai dengan ketentuan perpajakan yang berlaku. Teori lain yang digunakan adalah teori koordinasi. Koordinasi merupakan istilah yang dapat diartikan sebagai proses untuk memastikan bahwa aktititas individu maupun kelompok yang saling berkaitan berjalan sedemikian rupa sehingga mereka saling melengkapi satu sama lain dan memberikan sumbangan yang maksimal pada pencapaian tujuan keseluruhan organisasi. Dalam menjalankan tugasnya, fungsi koordinasi dalam organisasi perlu mendapatkan dukungan yang optimal dari bagian-bagian di dalam organisasi. Bentuk-bentuk koordinasi dalam organisasi antara Iain koordinasi berantai, koordinasi timbal balik dan koordinasi dalam memanfaatkansumber daya (Hill, C.W.L. dan John, G.R. 1995 : 115); Penelitian ini mengganakan metode deskriptif. Dengan metode ini penulis membuat deskripsi gambaran secara sistematis, faktual dan akurat mengenai fakta, sifat serta hubungan antara fenomena yang dianalisis dalam kaitannya dengan pola hubungan kerja Direktorat Jenderal Pajak dan Direktorat Jenderal Bea dan Cukai dalam hal pemberian restitusi PPN. Dengan metode ini juga penulis mencari fakta dengan mengadakan observasi Iapangan sebagai upaya memperoleh data yang mengakibatkan terjadinya restitusi PPN atas barang ekspor fiktif. Faktur Pajak fiktif adalah faktur pajak yang dibuat tanpa adanya penyerahan Barang Kena Pajak atau Jasa Kena Pajak. Hal ini berarti bahwa seluruh kegiatan transaksi sebenarnya tidak terjadi, baik nama/jenis barang/jasa yang menjadi obyek transaksi jumlah nilai dan harga yang ada di faktur pajak serta PPN yang dipungut semuanya fiktif. Pola penerbitan Faktur Pajak tiktif dapat diidentifikasi sebagai berikut : 1. PKP, merupakan Pengusaha Kena Pajak yang identitasnya fiktif (NPWP, Nomor Pengukuhan PKP, dan Kode Seri Faktur), 2. PKP yang identitasnya (NPWP, Nomor Pengukuhan PKP dan Kode Seri Faktur, dikeluarkan secara resmi oleh Kantor Pelayanan Pajak, tetapi identitas ini hanya bersifat sementara saja yang sewaktu-waktu dapat pindah lokasi dengan cepat. Hal ini dilakukan dengan cara: a) Tidak memasukkan Surat Pemberitahuan Masa; b. Memasukkan Surat Pemberitahuan Masa, tetapi tidak ada transaksi; c. Memasukkan Surat Pemberitahuan Masa, ada transaksi tetapi Pajak Keluaran sama dengan Pajak Masukan; d. Memasukkan Surat Pemberitahuan Masa, menyetor pajak dengan jumlah kecil. Untuk melaksanakan pemrosesan dan pemeriksaan pajak dalam rangka pemberian restitusi Pajak Pertambahan Nilai atas barang ekspor sumber daya manusia di Direktorat Jenderal Pajak pada bagian/seksi PPN baik di daerah (KPP) maupun di wilayah (Kanwil DJP) dan kantor pusat telah memiliki tingkat pendidikan formal dan non formal seperti pelatihan yang baik sehingga memiliki tingkat kemampuan, teknik dan kinerja juga baik. Pada pelaksanaan sistem dan prosedur kadang tidak terstruktur atau tidak berurutan, bahkan masih ada ditemukan kekurang-telitian. Sistem dan prosedur restitusi PPN atas barang ekspor mensyaratakan dokurnen yang dikeluarkan oleh instansi Iain seperti PEB dan persetujuan ekspor dari kepabeanan Bea dan Cukai, tanda penerimaan barang yang di ekspor atau Bill of Lading /Airway Bill dari jasa pelayaran. Karena instansi tersebut berjalan sendiri-sendiri maka kondisi ini sering dimanfaatkan oleh eksportir nakal untuk meiakukan praktek restitusi pajak PPN dengan ekspor fiktif. Disamping kurangnya koordinasi, cek dan ricek yang jelas dan prosedur restitusi pajak PPN atas barang ekspor, juga rentannya petugas terhadap godaan untuk berbuat curang dengan imbalan uang dari eksportir nakal.

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The matters being discussed in this research is limited to the possible pattern of how the fictive VAT restitution on exported goods happens related to problems in the cooperation between the General Directorate of Taxation and the General Directorate of Custom and Excise. The theory taken as the reference for this thesis includes the tax payment system theories. Self Assessment System is a system which lays confidence on the tax payers to count, to pay, and report their own tax according to the applicable taxation law. Other theory being used is coordination theory. Coordination is the proper term that may be translated as the process of assuring that related individual and group activities run concurrently so that they supplement each other and give an optimal contribution to the achievement of organizational objectives. In carrying out its tasks, coordination function in an organization must have an optimal support from each entity in it. The forms of coordination within an organization such as: chain coordination, mutual coordination, and coordination in using resources (Hill, C.W.L. and John, GR., 1995:115). The research uses descriptive method. By which the writer made description, systematical illustration, using factual and accurate facts, characteristics and relationship between the analyzed phenomenon and the cooperation pattern of both General Directorates in VAT restitution application. By using this method the writer also conducted some observation to look for some facts and data of the causes of this phenomenon. A fake Tax invoice is one that is made without any submission of Taxable Goods or Services. It means that the whole transaction has never happened; all names/types of goods/services as the object of the transaction as well as prices/values written on the invoice are artificial. The modus of the issue of this fictive invoice can be identihed as follows: 1. PKP, the Taxable Businessman uses a fake identification such as (NPWP, the Tax Payer Verification Number and Invoice Serial Number), 2. The PKP is a real one, issued by the Office of Tax Service, but it is only valid for a short period and can be transferred quickly to other places at anytime by: a) Not including the Period Notiiication Letter; b. including the Period Notification Letter, but without any transaction; c. including the Letter of Notification, with a transaction but the value of the Output Tax is equal to the Input Tax; d. including the Letter of Notification, paying only a small amount of tax. To carry out the tax processing and examination in order to apply the VAT restitution on exported goods, human resources available in the General Directorate of Taxation especially in the VAT unit in the District Office (KPP) or Territorial Office (Kanwil DJP) already possess the required formal and informal education such as adequate trainings so that they have a good capability, techniques and also performance. During the performing their duties, whenever there is a problem in doing the tasks, the resolution to the problem still has not been made in a tactful, responsive and thorough manner. As an example, they still can not come up with an answer at the time of clarification. Furthermore, in the execution of systems and procedures sometimes done in an unsystematic and unorganized ways, even there are still evidences of carelessness. The system and procedure of VAT restitution on exported goods requires document issued by others instances such as the PEB and export approval from the Custom and Excise service, Bill of Lading/Airway Bill from the airways services. Besides the lack of coordinat a thorough check and re-check and a flawless procedure of implementation is obviously needed, also the tendency of the official getting seduced to corrupt or take a bribe from the naughty exporters. The fictive export VAT restitution is a form of organized crime where the crime cannot be conducted without the involvement of officers from custom, tax service, airwayslshipping companies and the bank. This kind of crime is classified into some modus which are: VAT mark-up on raw materials for export; documents counterfeiting; mark-up or fake the content and/or volume of exported goods; and also the goods is not being transported to the destination country but come back to the exporter's warehouse."

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

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

"Dalam kebijakan makro, pajak merupakan sumber penerimaan pemerintah yang potensial, yang jika digarap secara intens, akan memberi hasil yang memadai untuk rnenutup pembiayaan pembangunan. Untuk menyusun suatu kebijakan pajak yang ideal perlu diperhatikan dan dipertimbangkan asas-asas pemungutan pajak serta legal character dari pajak tersebut.Kebijakan pengenaan PPN atas penyerahan BKP antar cabang, merupakan akibat dari prinsip ketentuan pengukuhan PKP, dimana baik kantor pusat maupun kantor cabang harus dikukuhkan sebagai PKP oleh KPP setempat. Karena masing-rnasing berstatus sebagai PKP, maka penyerahan BKP antar mereka dikenakan PPN.Dalam tesis ini dilakukan analisa, apakah ketentuan ini telah sesuai dengan asas pemungutan pajak dan legal character PPN. Asas pernungutan pajak yang dipergunakan sebagai alat analisis. adalah Asas Equity dan Equality, Asas Certainiy, Asas Convenience of Payment, serta Asas Economic of Collection. Sedangkan legal character yang dijadikan sebagai acuan analisis adalah General Indirect Tax, dan On Consumption. Tujuan penulisan tesis ini adalah sebagai wacana pengkajian kebijakan perpajakan lebih lanjut. Tipe penelitian yang dilakukan dalam penulisan tesis ini adalah deskriptif analitis, dengan teknik pengumpulan data berupa Studi kepustakaan dan Studi lapangan melalui wawancara dengan pihak Wajib Pajak.Dari hasil analisis diperoleh kesimpulan bahwa ternyata ketentuan ini tidak sesuai dengan asas-asas pernungutan pajak seperti disebutkan di atas.- Ketentuan ini tidak sesuaj dengan Asas Equity dan Equality karena ternyata jika pada saat pemeriksaan yang dilakukan oleh pihak fiskus diterpukan bahwa Wajib pajak tidak melaksanakan ketentuan ini, maka Wajib Pajak yang menanggung beban pajak yang relatif besar. Sementara di Iain pihak, negara tidak mengalami kerugian.- Ketentuan ini tidak sesuai dengan Asas Certainty karena, dalam peraturan pelaksanaannya, memuat penafsiran analogis yang memperluas objek ketentuan ini. Hal ini mengakibatkan adanya penafsiran yang menjadi tidak pasti.- Ketentuan ini tidak sesuai dengam Asas Convenience of Paymem karena, Wajib Pajak diharuskan membayar pajak ataupun berkurang kekuatan cash flow-nya pada saat Wajib Pajak tersebut belum menerima penghasilan- Ketentuan ini tidak sesuai dengan Asas Economic of Collection karena pada dasarnya negara tidak memperoleh penerimaan dari pelaksanaan ketentuan ini. Sementara itu, dari hasil penelitian ternyata bahwa carl of taxation berupa compliance cost yang harus ditanggung Wajib pajak dan administrative cost yang harus ditanggung oleh Pemerintah jumlahnya relatif besar.Dalam pembahasan diperoleh hasil bahwa ketentuan ini tidak memenuhi prinsip PPN yang dikenakan atas dasar ?value added? yang dihasilkan, karena dalam kegiatan penyerahan/ pemindahan BKP yang dilakukan tidak terjadi value added. Dari hasil analisis juga diperoleh kesimpulan bahwa ternyata kebijakan ketentuan ini juga tidak memenuhi legal character PPN.- Ketentuan ini tidak sesuai dengan karakter General PPN karena dalam Undang-Undang maupun dalam peraturan pelaksanaannya tidak secara jelas diatur dan disebutkan bahwa objek ketentuan ini adalah atas barang dan jasa.- Ketentuan ini tidak sesuai dengan karakter Indirect Tax PPN karena ternyata penanggung jawab pajak, penanggung pajak, dan pemikul beban pajak berada pada satu orang atau satu badan- Ketentuan ini juga tidak memenuhi karakter On Consumption PPN karena penyerahan/ ?pemindahan" Barang Kena Pajak yang dilakukan WP, belum merupakan pemindahan hak kepemilikan atas barang tersebut dan masih berada dalam penguasaan orang atau badan yang sama.Oleh karena ketentuan kebijakan ini menyalahi asas pemungutan pajak dan legal character PPN, maka sebaiknya Pemerintah mengadakan penyempurnaan atas peraturan ini. Pilihan penyempumaan tersebut antara lain dapat berupa:- Meniadakan peraturan ini;- Tetap sebagai penyerahan yang terutang PPN dengan tarif 0%.- Tetap sebagai penyerahan tentang PPN dengan tarif 10% dan ijin pemusatan tempat terutang PPN tanpa diberikan batasan waktu.

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In macro policy, tax is a potential source of govemment revenue, while if managed intensively, it will give adequate result to funding development. To designing an ideal taxation policy, it must be taken attention and considered both the principles of taxation system and the legal character of that tax.

The VAT?s taxing policy of goods delivery between branch, is effecting from the regulation of registration, where both head office and branch must be registrated as a taxable enterpreneur. Because each have status as taxable enterpreneur, hence goods delivery between them imposed VAT.

This thesis analyzed if this regulation have as according to the principles taxation system and legal character of VAT character. The principles of taxtation system that taken as analyse tools are Equity and of Equality, Certainly, Convenience of Payment, and Economic of Collection. The legal character of VAT are General, Indirect Tax, and On Consumption. Further, this thesis target is as study discourse in taxation policy. Research type of this thesis is analytical descriptive, with data collecting technique in the form of bibliography study and by interviewing Taxpayer.

From analysis result obtained conclusion that in the reality policy of this regulation disagree with the principles of taxtation.

- This regulation disagree with Equity and of Equality Principle because when iiscuss audit the tax payer and found that they were not executing this regulation, taxpayer have to paid a big tax burden- On the other hand, basically, govemment was not lossing in revenue.) effect of [done/conducted] {by] negligence [is] Waji lease

- This regulation does not Certain because, in the further regulation, has analogical interpretation ofthe taxable object. It will be uncertainty for Taxpayer

- This regulation disagree with Convenience of Payment Principle because taxpayers obliged to pay tax when they do not yet accepted any revenue.

- This regulation does not economiest on collection because basically state does not get any revenue fiom thir regulation. Meanwhile, from research result, the taxation cost take in a big ammount (compliance cost which must be accounted on Taxpayer and administrative cost which must be accounted by Government).

Under consideration, obtained result that this regulation does not fulfill the principle of VAT that imposed on the basis of " added value" yielded. In a fact, the goods delivery activity between branches is not happenning an added value. In the result of analysis, also obtained conclusion, that this regulation is not disagrre with the legal character of VAT.

- This regulation disagree with ?General? caharacter because the regulation does not clearly arranged and mentioned that the taxabler object is of services and goods

- This regulation disagree with ?Indirect Tax? character because, the underwriter, the taker of tax, and the tax payer reside at one people or one firm.

- This regulation nor fulfill ?On Consumption" character because there does not take a transfer right of goods that delivery to each other. Because of the disagree of this regulation with taxation system principles and VAT legal character, there is some alternatives for govemment to get better perform of this regulation. The altematives of perfection are 1) negating this regulation, 2) make the intemal tax able delivery with tariff 0%, 3) when it sill as taxable activity, clauses conceming permission concentration of place VAT oweed shall be watered down."

"Citizen lawsuit merupakan mekanisme bagi warga negara untuk menggugat tanggung jawab penyelenggara negara atas kelalaiannya dalam memenuhi hak-hak warga negara. Citizen lawsuit belum diatur secara khusus dalam peraturan perundang-undangan di Indonesia sehingga rujukan yang dapat digunakan oleh Hakim untuk memutus gugatan citizen lawsuit adalah Surat Keputusan Ketua Mahkamah Agung RI Nomor 36/KMA/SK/11/2013 tentang Pemberlakuan Pedoman Penanganan Perkara Lingkungan Hidup. Penelitian ini akan membahas mengenai perkembangan hukum gugatan citizen lawsuit di Indonesia dan perbandingannya dengan Negara Amerika Serikat dan India serta bagaimana akibat hukum jika warga negara sebagai pihak ketiga ingin membatalkan suatu perjanjian yang termasuk tindakan dalam ranah hukum privat dengan menggunakan mekanisme citizen lawsuit berdasarkan studi kasus Putusan Pengadilan Negeri Bojonegoro Nomor 29/PDT.G/2020/PN.BJN. Bentuk hasil penelitian dalam skripsi ini adalah deskriptif-analitis dan hasil penelitian ini menyarankan agar Dewan Perwakilan Rakyat sebaiknya dapat menambah materi mengenai gugatan citizen lawsuit pada Rancangan Undang-Undang Hukum Acara Perdata (RUU HAPER) agar terciptanya suatu kepastian hukum. Namun, dalam jangka waktu dekat selama 1 (satu) sampai 2 (dua) tahun ini, Mahkamah Agung seyogyanya dapat segera membentuk pedoman mengenai gugatan citizen lawsuit yang dapat diformulasikan dalam Peraturan Mahkamah Agung (PERMA) yang diharapkan mampu menjelaskan hal-hal spesifik dalam gugatan citizen lawsuit. Kemudian warga negara yang nantinya akan mengajukan gugatan citizen lawsuit diharapkan dapat lebih teliti dalam menganalisis hubungan hukum dan dasar hukum dalam mengajukan gugatan karena baik pihak penggugat maupun tergugat dalam suatu gugatan harus betul-betul mempunyai kedudukan serta kapasitas yang tepat menurut hukum.

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Citizen lawsuit is a mechanism for citizens to sue the responsibility of state administrators for their negligence in fulfilling the rights of citizens. Citizen lawsuits have not been specifically regulated in the regulations in Indonesia so the reference that can be used by judges to decide on citizen lawsuits is the Decree of the Chief Justice of the Supreme Court of the Republic of Indonesia Number 36/KMA/SK/11/2013 concerning the Implementation of Guidelines for Handling Environmental Cases. This study will discuss the development of citizen lawsuits in Indonesia and their comparison within the United States and India and what are the legal consequences if a citizen as a third party wants to cancel an agreement which includes actions in the realm of private law by using a citizen lawsuit mechanism based on a case study Bojonegoro District Court Number 29/PDT.G/2020/PN.BJN. The form of the results of the research in this thesis is descriptive-analytical and the results of this study suggest that the House of Representatives should be able to add material regarding citizen lawsuits to the Draft Civil Procedure Law (RUU HAPER) to create legal certainty. However, soon for 1 (one) to 2 (two) years, the Supreme Court should be able to immediately form guidelines regarding citizen lawsuits that can be formulated in a Supreme Court Regulation (PERMA) which is expected to be able to explain specific things in the lawsuit especially in the citizen lawsuits and hope through citizens who will sue lawsuits regarding citizen lawsuits they become more careful in which is expected to be able to explain specific things in the lawsuit especially in the connection of law and legal basis of suing the citizen lawsuit, because both the plaintiff and the defendant in a lawsuit must have the right position and capacity according to the law."

"Berdasarkan PMK No. 196/2016, impor Barang Kena Pajak untuk kegiatan usaha eksplorasi dan eksploitasi panas bumi diberikan fasilitas PPN tidak dipungut. Penelitian inin bertujuan untuk mengevaluasi kebijakan fasilitas PPN tidak dipungut ini dengan menggunakan kriteria Dunn, yakni efektivitas, responsivitas, dan ketepatan. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui studi lapangan dan studi literatur.Hasil penelitian ini menunjukkan bahwa kebijakan ini kurang efektif dan kurang tepat, namun cukup responsif bagi perusahaan panas bumi. Kebijakan ini dinilai kurang efektif karena pemberian fasilitas tidak menyeluruh dan terdapat faktor-faktor lain yang lebih berpengaruh terhadap pengembangan panas bumi di Indonesia. Kebijakan ini juga dinilai kurang tepat karena tidak memberikan fasilitas untuk kegiatan produksi listrik yang menjadi inti pengusahaan panas bumi. Di sisi lain, kebijakan ini dianggap responsif karena sesuai dengan kebutuhan yang tinggi dari perusahaan panas bumi terhadap barang impor untuk kegiatan usaha mereka.

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Pursuant to PMK No. 196 2016, zero rate VAT facility may be granted on the import of Taxable Goods for geothermal exploration and exploitation activities. The purpose of this research is to evaluate this zero rate VAT policy by using policy evaluation criterias from Dunn, i.e. effectivity, responsivity, and appropriateness. This research uses qualitative approach with field research and library study as data collection methods.

The results show that this policy is considered not quite effective and appropriate even though it is the opposite with its responsivity. This policy is said to be ineffective because the facility given does not cover all stages in geothermal activities and the presence of other factors that have greater influence on geothermal energy development in Indonesia. It is also viewed as not quite appropriate because it does not give VAT facility on the import of goods for electricity production activity which is the core of geothermal business activities. On the other side, this policy is considered responsive due to its suitability to geothermal companies rsquo significant needs of imported goods for their business activities."