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Abstrak :
Penelitian ini dilakukan untuk membahas perilaku kepatuhan pajak perusahaan khususnya perusahaan pertambangan yang terdaftar pada Kantor Pelayanan Pajak Pratama Jakarta Tanah Abang Tiga di Jakarta. Paradigma yang digunakan dalam penelitian ini dapat digolongkan dalam post positivism. Mengacu pada perspektif teoritis dan paradigma penelitian yang digunakan, maka sifat penelitian ini adalah penelitian eksplanatif yang tertumpu pada hypothetico deductive method. Variabel penelitian ini adalah keseragaman (uniformity) dan kepatuhan pajak. Responden dalam penelitian ini adalah para professional pajak/pegawai yang menangani pajak yang bekerja pada perusahaan pertambangan yang terdaftar pada Kantor Pelayanan Pajak Pratama Jakarta Tanah Abang Tiga. Terdapat 39 tax profesional perusahaan pertambangan yang berpartisipasi dalam penelitian ini. Data di analisis dengan menggunakan correlation dengan program SPSS 11.5. Penelitian ini menemukan bukti yang sama dengan penelitian sebelumnya Slemrod dan Sorun (1982), Feydeau dan Kulbokas (1989), Slemrod (1991), Wallschutzky (1993), Mills (1996) dan Prasetyo (2007) yaitu hubungan positif antara variabel keseragaman praktik akuntansi komersial dan fiskal dengan kepatuhan wajib pajak. Hal ini berarti semakin seragam (uniformity) perlakuan pembukuan antara akuntansi komersial dan fiskal, semakin tinggi tingkat tax compliance wajib pajak, demikian pula sebaliknya.

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The Study was conducted to discuss the behavior of corporate tax compliance, especially mining companies registered on the Tax Services Office Pratama Jakarta Tanah Abang Tiga in Jakarta. Paradigm used in this study can be classified in the post-positivism. Refers to the theoretical perspectives and research paradigms that are used, the nature of this research is explanative research based on the hypothetic deductive method. The study is uniformity (uniformity) and tax compliance. Respondents in this research is the professional tax / tax officials who handle the work in the mining company listed on the Tax Services Office Pratama Jakarta Tanah Abang Tiga. There are 39 professional tax mining companies participating in this research. Data on the correlation analysis using the program SPSS 11.5. This study found evidence that the same as the previous research Sorun and Slemrod (1982), Feydeau and Kulbokas (1989), Slemrod (1991), Wallschutzky (1993), Mills (1996) and Prasetyo (2007) is a positive relationship between the variables uniform accounting practices commercial and fiscal compliance with the mandatory taxes. This means that the uniform (uniformity) bookkeeping treatment between commercial accounting and fiscal matters, the higher the level of tax compliance mandatory taxes, as well as vice versa.

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Penelitian ini bertujuan menguji hubungan pertumbuhan perusahaan, manajemen laba, pajak tangguhan, dan perubahan tarif PPh Badan dengan tarif pajak efektif perusahaan di Indonesia. Tarif pajak efektif dapat mengukur kecenderungan perusahaan untuk mengurangi kewajiban perpajakannya. Sampel yang digunakan dalam penelitian ini adalah 82 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Hasil dari penelitian ini menunjukkan bahwa pertumbuhan perusahaan dan pajak tangguhan berhubungan negatif dengan tarif pajak efektif perusahaan. Namun, manajemen laba Perusahaan dan perubahan tarif PPh badan tidak memiliki hubungan signifikan terhadap tarif pajak efektif. ......This research aims to examine the relationship between company growth, company earning management, deferred tax, and changes in corporate income tax rates with the company's effective tax rate in Indonesia. Effective tax rates can measure a company's tendency to reduce its tax obligations. The sample used in this research was 82 companies listed on the Indonesian Stock Exchange in 2018-2022. The results of this research indicate that company growth and deferred taxes have a negative relationship with the company's effective tax rate. However, company earning management and changes in corporate income tax rates do not have a significant relationship with the effective tax rate.

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Penelitian ini memberikan analisis relevansi nilai pajak tangguhan pada perusahaan manufaktur di lima negara ASEAN, yaitu Indonesia, Malaysia, Singapura, Filipina, dan Thailand. Penelitian ini menggunakan Feltham & Ohlson?s price model dalam mengukur relevansi nilai pada perusahaan yang listing. Variabel independen dalam penelitian ini menggunakan aset dan liabilitas pajak tangguhan dan bentuk-bentuk pajak tangguhan lainnya. Analisis menunjukkan bahwa hanya aset pajak tangguhan yang memiliki relevansi dalam menilai suatu perusahaan. Kesamaan antara pembukuan dan pajak terbukti semakin memperkuat relevansi nilai dari pajak tangguhan. Analisis sensitivitas pada setiap negara menunjukkan bahwa relevansi nilai pajak tangguhan pada setiap negara berbeda-beda yang diduga karena perbedaan pandangan investor dimana investor yang mempunyai pandangan ke depan menganggap informasi pajak tangguhan tidak relevan.

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This study provide value relevance analysis of deferred taxes on manufacture companies in five of ASEAN country which is Indonesia, Malaysia, Singapore, Philippines, and Thailand. This study uses Feltham & Ohlson?s price model in order to regress the value relevance of the listed companies. Independent variable that used in this study are deferred tax assets and liabilities and other components of deferred tax. The analysis shows that only deferred tax assets that has relevant information for assessing firm value. Book tax conformity proved strengthen the relevance of deferred taxes. The sensitivity analysis about per country regression found that the relevance of deferred taxes in each country is differs allegedly because of differences in investors' view that investors who had forward looking about deferred tax information will conclude that deferred taxes information are not relevant.

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ABSTRAK
Skripsi ini membahas tentang formulasi kebijakan dan penerapannya dilihat dari metode penghitungan alokasi biaya tidak langsung yang dapat dijadikan pengurang beban pajak penghasilan (deduction) dan juga penghitungan bagi hasil yang diterima kontraktor kontrak kerja sama (KKKS). Penelitian ini adalah penelitian kualitatif deskriptif. Hasil penelitian menunjukkan bahwa kebijakan ini dibentuk dengan mempertimbangkan beberapa hal, yaitu: kepastian hukum, netraitas, restriktif dan juga legalitas, selain itu pula hasil penelitian menunjukan terdapat berbagai macam metode penghitungan alokasi biaya tidak langsung kantor pusat yaitu: berdasarkan masa eksplorasi yang penghitungannya dilakukan berdasarkan masa eksplorasi secara keseluruhan dan akan dilakukan peyesuaian saat tahun terakhir masa eksplorasi tersebut bukan penghitungan per-tahun dan metode penghitungan alokasi biaya tidak langsung kantor pusat pada masa eksploitasi yang dilakukan penghitungan pertahun dan langsung dilakukan pemeriksaan dan hasil koreksi dari pemeriksaan tersebut langsung disesuaikan ditahun bersangkutan pada masa eksploitasi.

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ABSTRACT
This research discusses the views of policy formulation and implementation of the method of calculating the overhead allocation can be used as tax deduction and also Profit Sharing for kontraktor kontrak kerja sama (KKKS). The study is a descriptive qualitative research. The results show this policy is established by considering a few things, that are: certainty, neutrality, legality and also restrictive and than the results showed too, there were various methods of calculating the overhead allocation, that are: based on the exploration period is calculated based on the exploration as a whole year in that period and will be an adjustment in the time last year exploration and the method of calculating the overhead allocation of the exploitation was calculated annually and direct examination and correction of the examination results directly adjusted in the year concerned at the time exploitation.

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Laporan magang ini berisi evaluasi prosedur audit atas pajak penghasilan badan SA ACE yang merupakan wajib pajak di Timor Leste. Prosedur audit yang dibahas merupakan rekalkulasi, yaitu menghitung kembali pajak penghasilan badan yang telah dibuat oleh klien. Evaluasi dilakukan untuk menilai apakah proses rekalkulasi yang dilakukan oleh KAP FLA sudah tepat. Evaluasi dilakukan dengan membandingkan antara tahapan rekalkulasi dengan aturan perpajakan yang berlaku. Hasil evaluasi menyimpulkan bahwa seluruh proses rekalkulasi pajak penghasilan badan yang dilakukan oleh KAP FLA sudah tepat. Selain itu, laporan magang ini juga berisikan refleksi diri selama penulis menjadi pemagang di KAP FLA. ......This internship report evaluates the audit procedures of SA ACE corporate income tax, who is a taxpayer in Timor Leste. The discussed auditing procedure is recalculation, which involves recalculating the corporate income tax prepared by the client. The evaluation was to determine the correctness of the recalculation process done by KAP FLA. The assessment was made by comparing the recalculation stages with the applicable taxation rules. The evaluation results concluded that all recalculation processes conducted by KAP FLA were comply to the regulation. Additionally, this report includes the author’s self-reflection during their internship at KAP FLA.

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Penelitian ini menjelaskan pengaruh Tax Aggressiveness yang diterapkan oleh perusahaan terhadap penggunaan utang sebagai penyusun struktur modal bagi perusahaan yang diukur dengan menggunakan Tax Shelter, Discretionary Book- Tax Difference,Cash Effective Tax Rate, dan Effective Tax Rate pada perusahaan. Penelitian ini menemukan bahwa terdapat pengaruh antara agresivitas pajak terhadap penggunaan utang, dimana perusahaan dengan strategi manajemen pajak yang lebih agresif akan menggunakan tingkat utang yang lebih rendah. ...... This research provide an explanation about the impact of corporate tax aggressiveness measured by Tax Shelter, Discretionary Book-Tax Difference, Cash Effective Tax Rate, and Effective Tax Rate to debt as capital structure of the firm. This research finds that there is an impact between tax aggressiveness management and debt used as capital structure of the firms. More aggressive tax management strategies they used, the firm will use lower debt level.

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[ABSTRAK
Penelitian ini mengangkat permasalahan terkait lembaga yang baru dibentuk berdasarkan Undang-Undang No. 21 Tahun 2011, yaitu Otoritas Jasa Keuangan yang pada awal pelaksanaan tugasnya menemui banyak permasalahan yang dihadapi, diantaranya terkait pertanggungjawaban pengelolaan keuangan yaitu status kewajiban perpajakan OJK. Disatu sisi sebagai WAPU, dan lainnya sebagai WP. Selanjutnya, Kementerian Keuangan melalui Keputusan Direktur Jenderal Perbendaharaan No. KEP-322/PB/2014, OJK ditetapkan sebagai Unit Badan Lainnya (UBL) dalam konteks pengelolaan dan pertanggungjawaban keuangan negara. Permasalahan yang dikaji dalam penelitian ini adalah: 1. Bagaimana perlakuan pengenaan pajak kepada OJK berdasarkan surat Direktorat Jenderal Pajak Nomor S- 28/PJ/2015 tanggal 4 Februari 2015? 2. Bagaimana status dan kewajiban perpajakan yang tepat diterapkan kepada OJK? Penelitian ini menggunakan metode penelitian normatif yaitu penelitian hukum yang dilakukan dengan cara meneliti bahan pustaka atau data sekunder. Data yang digunakan dalam tesis ini adalah bahan hukum primer, bahan hukum sekunder, dan bahan hukum tersier. Pengumpulan data dilakukan dengan suatu kegiatan studi dokumen terhadap data sekunder. Hasil penelitian menunjukkan bahwa pungutan pajak kepada OJK, tidak akan efektif hingga ditetapkan dalam suatu produk perundang-undangan sebagaimana Pasal 23A amandemen ketiga Undang-undang Dasar Negara Republik Indonesia Tahun 1945.

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ABSTRACT
This research raised issues related to the newly formed institutions under Indonesian Law No. 21/2011, Otoritas Jasa Keuangan who is in the early exercise of their duties encountered many problems faced, which were related to financial management accountability, namely OJK status of tax obligations. On one hand as WAPU, and others as WP. Furthermore, the Ministry of Finance through the Director General of Treasury letter No. KEP-322 / NT / 2014, OJK sets as Other Board Unit (UBL) in the context of financial management and accountability the state. Issues examined in this research are: 1. How does the tax to OJK based on the letter of the Directorate General of Taxation No. S-28 / PJ / 2015 dated February 4, 2015? 2. What is the status and tax obligations are applied to OJK? The research using normative research method, it is law research conducted with researching library materials or secondary materials. The materials using in this research are primary legal materials, secondary legal materials, and tertiary legal materials. The collection of materials conducted with the study of documents for secondary materials. The results showed that the determination OJK as the subject of taxes and OJK income as taxes objects, will not be effective until a law is defined as of Article 23A of the third amendment to the Constitution of the Republic of Indonesia Year 1945;This research raised issues related to the newly formed institutions under Indonesian Law No. 21/2011, Otoritas Jasa Keuangan who is in the early exercise of their duties encountered many problems faced, which were related to financial management accountability, namely OJK status of tax obligations. On one hand as WAPU, and others as WP. Furthermore, the Ministry of Finance through the Director General of Treasury letter No. KEP-322 / NT / 2014, OJK sets as Other Board Unit (UBL) in the context of financial management and accountability the state. Issues examined in this research are: 1. How does the tax to OJK based on the letter of the Directorate General of Taxation No. S-28 / PJ / 2015 dated February 4, 2015? 2. What is the status and tax obligations are applied to OJK? The research using normative research method, it is law research conducted with researching library materials or secondary materials. The materials using in this research are primary legal materials, secondary legal materials, and tertiary legal materials. The collection of materials conducted with the study of documents for secondary materials. The results showed that the determination OJK as the subject of taxes and OJK income as taxes objects, will not be effective until a law is defined as of Article 23A of the third amendment to the Constitution of the Republic of Indonesia Year 1945, This research raised issues related to the newly formed institutions under Indonesian Law No. 21/2011, Otoritas Jasa Keuangan who is in the early exercise of their duties encountered many problems faced, which were related to financial management accountability, namely OJK status of tax obligations. On one hand as WAPU, and others as WP. Furthermore, the Ministry of Finance through the Director General of Treasury letter No. KEP-322 / NT / 2014, OJK sets as Other Board Unit (UBL) in the context of financial management and accountability the state. Issues examined in this research are: 1. How does the tax to OJK based on the letter of the Directorate General of Taxation No. S-28 / PJ / 2015 dated February 4, 2015? 2. What is the status and tax obligations are applied to OJK? The research using normative research method, it is law research conducted with researching library materials or secondary materials. The materials using in this research are primary legal materials, secondary legal materials, and tertiary legal materials. The collection of materials conducted with the study of documents for secondary materials. The results showed that the determination OJK as the subject of taxes and OJK income as taxes objects, will not be effective until a law is defined as of Article 23A of the third amendment to the Constitution of the Republic of Indonesia Year 1945]

Abstrak :
Penelitian ini menggunakan pendekatan kualitatif. Data dikumpulkan melalui wawancara mendalam terhadap key informant.Penelitian ini menghasilkan tiga hasil penelitian. Pertama, terdapat beberapa kelemahan pada CFC rules Indonesia antara lain terbatasnya definisi kontrol, tidak adanya definisi low tax juridiction, tidak terdapat ketentuan penghitungan besar dividen. Kedua, terdapat beberapa perbedaan ketentuan CFC Indonesia dengan Tiongkok antara lain tentang definisi kontrol, definisi low tax juridiction, pengecualian penerapan CFC rules. Ketiga, terdapat beberapa rekomendasi OECD yang dapat dilakukan pertimbangan adopsi antara lain perluasan definisi kontrol, pembuatan ketentuan tentang low tax juridiction dan penghitungan atribusi CFC berdasarkan persentase dan periode kepemilikan. ...... This research uses qualitative approach. Data were collected through in depth interviews of key informants. This study yields three research results. First, there are some weaknesses in CFC rules of Indonesia such as limited definition of control, there is no definition of low tax juridiction, there is no provision of large dividend calculation. Secondly, there are some differences between CFC rules in Indonesia and Tiongkok such as definition of control, definition of low tax juridiction, exemption of CFC rules implementation. Third, there are some OECD recommendations that can be taken into consideration of adoption such as the expansion of the definition of control, the preparation of low tax juridiction and the calculation of CFC attribution based on the percentage and period of ownership.

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Penelitian ini bertujuan untuk mengetahui pengaruh tarif pajak efektif terhadap investasi pada perusahaan publik di Indonesia selama periode 2008-2020. Beban pajak yang semakin meningkat dapat menghalangi perusahaan untuk berkembang terutama dalam investasi aset tetap. Penelitian dilakukan dalam tingkat perusahaan dan dengan memperhitungkan keputusan investasi jangka panjang. Estimasi dilakukan terhadap data cross section 672 perusahaan dengan teknik ordiary least square. Hasil estimasi menunjukkan bahwa tarif pajak efektif berpengaruh negatif signifikan terhadap investasi aset tetap. Pengaruh negatif tarif pajak efektif terhadap investasi aset tetap lebih berdampak pada perusahaan sektor infrastruktur, property, dan real estat dan perusahaan penanaman modal asing. Estimasi juga menunjukaan bahwa umur perusahaan memperkuat hubungan tarif pajak efektif dengan investasi perusahaan. Dengan hasil estimasi tersebut diharapkan mampu memberikan pedoman dalam penerapan insentif perpajakan yang dapat mendorong investasi perusahaan publik. ......This research aimed to find out the influence of the effective tax rate toward public company investment in Indonesia during 2008-2020. As tax burden increases, it can hinder public company expansion especially investment in fixed asset. The research was conducted using firm data level and considered the long-term investment concept. Meanwhile, the cross section of 672 companies and ordinary least square technique were used to get the estimation. The result of the estimation showed that the effective tax rate has significant negative influence toward fixed asset investment. It has more effect toward infrastructure, property, and real estate sectors and toward foreign-owned company. Moreover, the estimation also showed that company size is able to strengthen the relationship between effective tax rate and company investment. Based on the estimation result mentioned, it is expected to be able to provide guidance in implementation of incentive tax which can encourage public company investment.

Abstrak :
Penelitian ini memiliki tujuan untuk mengidentifikasi pengaruh keringanan pajak melalui pengurangan pajak penghasilan badan dan penghapusan dividen sebagai objek pajak terhadap kebijakan dividen perusahaan terbuka di Indonesia. Hasil penelitian menunjukkan bahwa keringan pajak mampu memberikan pengaruh yang positif dan signifikan terhadap peningkatan pembagian dividen kepada pemegang saham. Peningkatan ini menurut tax preferences hypothesis dan tax clientele hypothesis mendorong manajer perusahaan meningkatkan dividen yang dibagikan guna memenuhi peningkatan ekspektasi para pemegang saham untuk menerima dividen dari perusahaan. Penelitian ini juga menunjukkan variabel kontrol yang mempengaruhi pembagian dividen meliputi likuiditas, arus kas, efisiensi dan struktur modal perusahaan. ......This research aims to see the effect of tax rellief through reducing corporate income tax and eliminating dividends as a tax object on the dividend policy of listed companies in Indonesia. The research results show that tax relief can have a positive influence on increasing dividend distribution to shareholders. According to the tax preferences hypothesis and tax clientele hypothesis, this increase encourages company managers to increase the dividends distributed in order to meet the increasing expectations of shareholders to receive dividends from the company. This research also shows that the control variables that influence dividend distribution are liquidity, cash flow, efficiency, and the company's debt level.