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Abstrak :
Guna rnemanfaatkan kekayaan bahan galian selain migas, Pemerintah menandatangani Kontrak Karya Pertambangan Umum yang berisikan antara lain ketentuan-ketentuan yang berkaitan dengan perpajakan, yang terbagi dalam beberapa generasi. Ketentuan-ketentuan perpajakan dalam kontrak diberlakukan sebagai lex specialis(ketentuan yang berlaku khusus), termasuk ketentuan yang mengatur kewajiban kontraktor selaku pemotong withholding taxes PPh Pasal 23 dan PPh Pasal 26. Pokok perrnasalahan yang muncul adalah bagaimana penyelenggaraan pemotongan pajak atas pembayaran kontraktor pertambangan umum, yang dilakukan bukan kepada karyawan, dapat terlaksana seoptimal mungkin. Pembahasan didasarkan pada kerangka teori bahwa pemungutan pajak, terutama di negara berkembang, ditujukan untuk pengumpulan penerimaan negara yang memadai (Revenue Adequacy Principle) yang dalam pengaturan dan pelaksanaannya hams memperhatikan Equality Principle (keadilan), dan Certainty Principle (Kepastian hokum). Withholding taxes (pemotongan pajak) adalah cara pembayaran pajak dalam tahun berjalan yang mendasarkan pada pemikiran "Pay As You Earn", yaitu suatu pemikiran yang menghendaki agar pembayaran pajak penghasilan dapat dilakukan melalui pemotongan pada saat Wajib Pajak menikmati penghasilannya. Cara pembayaran melalui withholding taxes tetap harus memperhatikan ketiga prinsip utama di atas, yang harus diatur dan dilaksanakan secara seimbang agar dapat diperoleh basil yang optimal. Tipe penelitian yang digunakan adalah deskriptif analitis. Data dideskripsikan dan selanjutnya dilakukan analisis guna memperoleh kesimpulan dan pengajuan saran-saran menuju pencapaian hasil yang optimal. Data primer diperoleh melalui wawancara dengan pejabat pajak terkait, konsultan pajak dan pimpinan perusahaan kontraktor pertarnbangan, data sekunder diperoleh melalui library research, penelitian perundang-undangan perpajakan, dan penelitian di KPP PMA III. Dari penelitian ternyata terdapat banyak perbedaan objek dan tarif withholding taxes antara yang dilakukan oleh kontraktor pertambangan umum dengan yang berlaku saat ini. Dari analisis yang dilakukan, perlakuan lex specialis menyebabkan tidak terpenuhinya ketiga prinsip utama pemungutan pajak tersebut di atas, dan dapat diambil kesimpulan bahwa perbedaan objek dan tarif pemotongan withholding taxes sebagai akibat perlakuan lex specialis menyebabkan tidak tercapainya Revenue Adequacy Principle dan menimbulkan ketidak adilan serta ketidakpastian bagi Wajib Pajak yang dipotong. Guna optimalisasi pemotongan withholding taxes disarankan agar perlakuan lex specialis untuk withholding taxes dalam kontrak karya ditiadakan serta menggiatkan bank data dan pemanfaatannya untuk dapat mengungkap adanya underreporting income (penghasilan yang tidak sepenuhnya dilaporkan).

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In order to get the benefit of non-oil mining, the government signed a Contract of Work in general mining, which contains among other things taxation clauses. The Contract of Works have extended to a number of generations depending on the underlying policy. The taxation clauses under Contract of Work, is treated as lex specialist (i.e. the provisions contained therein overrule the general applicable rules). The lex specialis treatment includes the clause of the obligations of contractor as the withholder of income taxes article 23 and article 26. The rain problem is how to optimally the application of withholding tax on the contractors payment other than for employees. The analysis is based on the theory that taxes collection, especially in developing countries, is mainly to achieve the government adequate revenue (Revenue Adequacy Principle), the application of which should take into account the equality (Equality Principle) and certainty (Certainty Principle) that should be reflected in the regulations and in i.he implementation as well. Withholding taxes is a method of paying tax in the current year on the base of "Pay As You Earn" approach. The approach requires taxpayers to pay the income tax through the withholding method at the moment when the income is received. This method applied as a supplement to income tax collection system. Despite of its supplementary nature, the withholding scheme should consider the above-mentioned three principles that must be equably regulated and implemented in order to achieve the optimum result. The type of research used for the purpose of this thesis is descriptive analysis. First of all, the data is presented and followed by analysis to arrive at the conclusion and used it as a base to offer suggestions to achieve the optimum result. Primary data is obtained from interview with tax officers in charge, tax consultants and the directors of the mining companies. Secondary data is obtained from library research, research on taxation regulations, and research in Kantor Pelayanan Pajak Penanaman Modal Asing III. By the research found out that there are many of differences on the objects and the rate of the withholding that is applied by the mining company compared with current positive regulations. The research reveals that the lex specialist treatment apparently deviates from three above-mentioned principles. It can be concluded that the differences of the objects and the rates of withholding taxes that caused by the lex specialist treatment lacks of Revenue Adequacy Principle achievement and makes inequality and uncertainty for the taxpayers who are subject to withholding. It is there for, recommended that lex specialist treatment on withholding taxes should riot be granted to Contact of Works. In addition, it is relevant to improve the data base of taxpayers to enable tax administration to disclose underreporting income.

Abstrak :
Perjanjian penghindaran pajak berganda (P3B) antar dua negara atau "Tax Treaty" merupakan salah satu lambang dari hubungan baik bidang politik, ekonomi dan perdagangan, serta hubungan kebudayaan antara dua negara yang bersangkutan dan melalui proses yang panjang. Tujuan utama dari P3B ialah mengeliminasi pajak berganda internasional dan membantu mengurangi dan menanggulangi penghindaran dan penyelundupan pajak. Selain itu tujuan lainnya adalah mendorong atau menarik investasi (dengan berbagai keringanan pajak), perbaikan pertukaran informasi dan pengalaman perpajakan, peningkatan pengetahuan tentang kemampuan bayar wajib pajak dsb. Tujuan penulisan tesis ini adalah menguraikan sistem perpajakan internasional antara Indonesia dengan Belanda berdasarkan atas Undang-Undang Pajak Indonesia dengan P3B Indonesia-Belanda yang baru, menguraikan ketentuan perpajakan berdasarkan tax treaties Indonesia-Belanda yang baru, yang dapat dipergunakan wajib pajak untuk membayar pajak yang Iebih ringan, menjelaskan tanggapan-tanggapan dari pengusaha Belanda atas berlakunya P313 Indonesia-Belanda yang bare serta melakukan analisa disertai perbaikan atas kelemahan dalam P3B Indonesia-Belanda yang baru. Metode penelitian yang digunakan dalam penulisan tesis ini adalah metode deskriptif analitis. Penelitian dilakukan melalui wawancara dengan pihak yang terkait dengan penyusunan P3B, pejabat dan petugas pajak, beberapa konsultan pajak serta beberapa wajib pajak. Penelitian dokumen dilakukan berdasarkan hasil karya ilmiah dan ketentuan-ketentuan perajakan baik berdasarkan Undang-Undang, ketentuan pelaksanaannya dan ketentuan dalam P313. Dari hasil pembahasan diperoleh kesimpulan bahwa perubahan P3B tidak mempengaruhi investasi namun Iebih dipengaruhi oleh faktor luar seperti faktor keamanan, stabilitas politik dan kepastian hukum. Latar belakang tujuan renegoisasi tax treaty antara Indonesia dengan Belanda hingga berlakunya tax treaty yang barn saat ini kurang tercapai. Khususnya atas laba setelah dikurangi PPh untuk BUT dibidang migas dan pasal 11 atas penghasilan berupa bunga (interest). Perubahan P3B yang bare itu sendiri tidak memberikan dampak secara langsung terhadap perubahan investasi perusahaan di Indonesia. Atas kesimpulan di atas, maka disarankan segera melakukan renegoisasi kembali, meningkatkan stabilitas politik, keamanan dan kepastian hukum serta meningkatkan pemahaman untuk menerapkan teknik pemajakan yang tepat atas pembaharuan penghindaran pajak berganda yang baru berlaku.

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Agreement for the avoidance of double taxation between two countries or tax treaty is one of good relationship symbol as politic, economic and trading along with culture relationship between two countries with longest process. The main objectives of tax treaties are avoidance of double taxation, prevention of tax avoidance, evasion and discrimination. The others are pushing and pulling investment by eliminating the tax impediments, information changes and tax experience, increasing knowledge about ability to pay for tax payer and etc. The purposes of this thesis is to describe the international tax system between Indonesia government and Netherlands government base on Tax Law of Indonesia with the newest tax treaty between Indonesia and Netherlands, describe the tax implementation from the newest tax treaty so the tax payer can pay the tax more lighten, describe opinion from Netherlands entrepreneur for the newest tax treaty, and analysis to fix the weak of the newest tax treaty. The used research method in this thesis writing is descriptive analytical method. The research was conducted through interviews with in charge people who has a member of making the agreement, tax officers, tax consultants and tax payers. The document investigation was conducted based on the scientific works and the tax regulations either based on the law, its implementation terms, or terms contained in tax treaties. From the analysis result was obtained conclusion that the changes of tax treaty not influence the investment but more influence by other factor like safety, politic stabilize and law certainty. The background purpose of tax treaty renegotiation between Indonesia and Netherlands not achieved. Especially, branch profit tax for oil and gas permanent establishment and article 11 for interest. Changes of the newest tax treaty did not take direct effect to investment. On the above conclusion that it is suggested to re-negotiation, increasing politic stabilization, security and law certainty along with increasing the understanding on the international knowledge in order to precise tax implementation on changes tax treaty between Indonesia and Netherlands.

Abstrak :
Based on the provision of Article 4 paragraph (2) of Income Tax Laws/Undang-undang Ph, it is certified d that on income from stock sale transaction in stock exchange, its tax incurrence is given with special final treatment The basis for the consideration on Final Income Tax implementation over stock sale transaction in stock exchange is justice and simplicity in tax collection.

From the survey done by the writer, there are couples of problems in this thesis. Firstly, has the basic principle of justice has been met in its implementation: Secondly, has the simplicity base of collection goal in Final Income Tax collection also been met in its collection?

The research method used is descriptive method. The data collecting technique is done through interviews with the Taxpayer running business in the field of security and the official in Jakarta Stock Exchange. As comparison, the researcher also did interviews with the Head Office of Going Public Company Tax Service.

The research result show that justice basis is not met in the implementation of Final Income Tax collection on income from stock sale transaction in stock exchange. The simple goal related with Final Income Tax collection policies on stock sale transaction in stock exchange based on survey results is found out to be met.

The conclusion from this research shows that the implementation of justice base is not met. Relating to the simple goal, the conclusion derived from the research, it was found out that administrative convenience and improvement on compliance are met.

As a suggestion from this research, fog the sake of justice in long term the validation of Final Income Tax policies as much as possible must be reduced and returned to unitary tax system.

Abstrak :
Dalam rangka memberikan dan meningkatkan pelayanan kepada Wajib Pajak yang pada akhirnya mengarah kepada target pengamanan penerimaan negara dari sektor pajak guna pembiayaan pembangunan. perlu dilakukan upaya perbaikan dan peningkatan kesadaran dalam melaksanakan kewajiban perpajakan. Ketidakpatuhan Wajib Pajak didalam melaksanakan kewajiban perpajakan bisa terjadi akibat faktor internal dan faktor eksternal. Salah satu faktor internal adalah kecerdasan spritual dan salah satu faktor eksternal adalah kinerja pelayanan pajak. Kecerdasan Spiritual adalah kemampuan untuk menghadapi dan memecahkan persoalan makna dan nilai serta menempatkan perilaku dan hidup dalam konteks makna yang lebih luas dan kaya serta kemampuan untuk menilai bahwa tindakan atau jalan hidup seseorang lebih bermakna dibanding dengan orang lain. Kinerja Pelayanan Perpajakan adalah hasil kerja seseorang baik secara kuantitas maupun kualitas dalam memenuhi kebutuhan orang yang berkaitan dengan bidang perpajakan. Sedang Motivasi Wajib Pajak dalam Memenuhi Kewajiban Perpajakan adalah kemauan wajib pajak untuk melakukan kewajiban dalam perpajakan. Penelitian ini tergolong penelitian survei dan menggunakan metode deskriptif dan korelasional. Metode deskriptif digunakan untuk menggambarkan kondisi masing-masing variabel apa adanya, sedangkan metode korelasional digunakan untuk mengetahui hubungan dari variabel-variabel yang diteliti. Tujuan penelitian ini untuk mengetahui apakah kecerdasan spiritual dan persepsi Wajib Pajak terhadap kinerja pelayanan (sebagai variabel bebas) dapat mempengaruhi motivasi wajib pajak (variabel terikat) dalam memenuhi kewajiban perpajakannya. Sampel dipilih dari jumlah populasi yaitu wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak Jakarta Grogol Petamburan. Sebelum digunakan untuk mengumpulkan data, terlebih dahulu dilakukan uji validitas dengan menggunakan pendekatan statistik korelasi Rank Spearman dan pengujian reliabilitas dengan menggunakan rumus Spearman Brown. Hasil Penelitian terhadap responden (wajib pajak) berdasarkan jenis kelamin, usia, tingkat pendidikan, status dan lama menjadi wajib pajak menunjukkan hal sama yaitu tidak berhubungan terhadap motivasi wajib pajak dalam melaksanakan kewajiban perpajakannya. Hasil penelitian atas hubungan antara kecerdasan spiritual dengan motivasi wajib pajak dalam memenuhi kewajiban perpajakannya menunjukkan nilai koefisien korelasi sebesar 0,748. Besaran angka koefisien korelasi ini secara kualitatif menunjukkan hubungan yang terkategori kuat dan positif. Hal tersebut berarti bahwa semakin baik kecerdasan spiritual yang dimiliki wajib pajak maka akan semakin tinggi pula motivasi wajib pajak dalam memenuhi kewajiban perpajakannya. Hasil penelitian atas hubungan antara kinerja pelayanan perpajakan dengan motivasi wajib pajak dalam memenuhi kewajiban menunjukkan nilai koefisien korelasi sebesar 0,667. Besaran angka koefisien korelasi secara kualitatif menunjukkan hubungan yang terkategori kuat dan positif. Hal tersebut berarti semakin baik kinerja pelayanan perpajakan, maka akan semakin baik pula persepsi terhadap hasil kerja yang dapat dicapai oleh Wajib Pajak, atau dengan kata lain motivasi wajib pajak dalam memenuhi kewajiban perpajakannya akan meningkat secara signifikan seiring dengan semakin baiknya kinerja pelayanan perpajakan. Berdasarkan hasil penelitian, direkomendasikan beberapa saran. Pertama, kondisi kecerdasan spiritual wajib pajak perlu dipupuk dan ditingkatkan antara lain melalui kegiatan penyuluhan secara intensif baik terhadap peraturan-peraturan perpajakan lengkap dengan segala aplikasi dan konsekuensi yuridisnya maupun terhadap tingkat kesadaran wajib pajak untuk memenuhi kewajiban perpajakannya melalui pendekatan spiritual. Kedua, meningkatkan kecerdasan spiritual melalui peningkatan kecerdasan spiritual aparat perpajakannya sebagai contoh. Ketiga, Kinerja pelayanan Kantor Pelayanan Pajak perlu ditingkatkan, terutama pada aspek-aspek yang dipersepsi oleh wajib pajak belum maksimal. Dan keempat, perlu dilakukan penelitian lanjutan dengan melibatkan sampel yang lebih banyak sehingga diperoleh wilayah generalisasi yang lebih meyakinkan serta dapat memperkukuh hasil penelitian ini.

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In order to give and improve the service to the Taxpayers that finaly pointed to the target of country acceptance safety from tax sector for the reconstruction financier it?s necessary to be betterment and improvement of awareness to pay the tax. The disobedience of Taxpayers in order to pay the taxation is caused by both internal and external factors. One of the internal factors is spiritual quotient and one of external factors is the tax service effort. Spiritual quotient is ability to face and solve the meaning and value problem as well as place behavior and alive in meaning content which is wider and richer as well as ability to evaluate that someone's action or life way is more meaningful than the others. The taxation service effort is the result of someone?s works either qualifiedly or quantitatively to fulfill people's necessities which are interrelated to taxation. Whereas the Taxpayers motivation to pay the taxation is Taxpayers will in order to pay the taxation. This research is survey research and use descriptive and correlation method. Descriptive method is used to describe each variable condition it self, whereas the correlation method is used to know the relationship of variables which are researched. The aim of this research is to know whether spiritual quotient and Taxpayers perception toward service effort (as a free variable) can influence Taxpayers motivation (bound variable) to pay the taxation. Sample is chosen from the number of population is private Taxpayers that is registered in the District Tax Office Jakarta Grogol Petamburan. Before it's used to collect data, first using correlation statistics approach of Rank Spearman and reliability test using Spearman Brown pattern does the validity exam. The research result towards the respondents (Taxpayers) is based on the sex, age, educational background, status and period of Taxpayers, shows the similarity that is in connection of Taxpayers motivation toward his duty to pay the tax. The research result of the relationship between spiritual quotient and the Taxpayers motivation to pay the tax shows the value of correlation coefficient 6,748. This number qualitively shows the positive and strong relationship it means that the better the spiritual quotient that the Taxpayers has the higher the motivation he has to pay the tax. The research result of the relationship between tax service effort and Taxpayers motivation to pay the tax shows the value of correlation coefficient 6,667. This value qualitatively shows the strong and positive relationship. It means the tax service effort is getting better so that the perception toward the output that was reached by the Taxpayers, or in the other word the Taxpayers motivation to pay his tax will increase significantly along with the better tax service effort. Based on the research there are some suggestion recommended. Firstly, the condition of Taxpayers spiritual quotient needs to be grown and developed through intensive instruction activities, either towards the complete tax rules with any application and juridical consequences or towards the Taxpayers awareness to pay the tax through spiritual approach. Secondly is to improve the spiritual quotient of the tax employee for example. Thirdly, the service effort District Tax Office needs to be improving, especially on some aspects, which are not comprehended by the Taxpayers maximally. Lastly, It is important to do some continual research that involves more samples so the generalization area, which is more convincing and strengthen the result, can be reached.

Abstrak :
Tax as one of revenue of the country has a strategic role in funding the government operation: whether routine or development funding. As for regulator it could be used 1w the government as an accelerator of economic development by giving a conclusive stimulus for effort field. Tax as an obligation of citizen to the state, which could be forced by law generating, contain in the implementation. The contrary generated in the form of the effort that done by the taxpayer to keep minimizes the tax payment. The contrary of the taxpayer on the tax collection is caused by the nature of the tax that does not have direct impact to the party who spend the cost. The tax planning is an initial stage of tax management that is integrated part of the strategic management of the entire company. Therefore that will be necessary if the tax planning conducted has the contribution to determine the success of strategic management made by the company. Income tax-article 21 is one of direct taxes that the third party conducts the collection by deducting the obliged or paid amount. The employer shall account, deduct, and report the amount of the deducted tax. In this thesis, writer discusses the planning of income tax article 21 that conducted by PT. XYZ. The planning of income tax article 21 conducted is to minimize the tax burden especially corporate income tax as minimum as possible. The main problem of the research could be formulated as: How PT. XYZ conducting the planning of income tax article 21 so that the main objective of the planning which is to minimize tax burden could be obtained and to avoid the wasting of the company's resources optimally caused by administrative sanction in the form of fine, interests, or the tax increase and criminal sanction. The objective of this thesis writing was to explain the terms of taxation law affected and to find out whether tax planning could minimize the amount of tax burden that should be paid by PT. XYZ. Writing method of the thesis is descriptive analyze, which is, by description the existing data then analyzing them to resolve the main problem of the research. At the end, conclusion and suggestion will be given. Conclusion contains whether the tax planning that conducted by PT. XYZ has already accord to the terms of affecting tax and reach the objective of the planning itself and the suggestions contains a thought contribution from writer for the implementation of tax planning in PT. XYZ to be better and more effective.

Abstrak :
The creation of uncollected loan allowance decided by subjective factors bases on condition of each bank client and projection of economic condition. Subjective things bases on level of risk management conservatism at each banks in giving credit. First, make a classification of credits, and current credits, special mention credits, non current credits, uncertain credits, and not running credits. Second, kind of collateral is deducted from credit point. Third, appraisal that Collateral to take credit.

Central Bank Directors Decree Number. 31/148/KEP/DIR dated November 12, 1998 mentioned a preparation for facing loss risk from fund investment determines performance of a bank. Preventing loss risk upon uncollected loan, a bank should create an uncollected loan allowance. For taxation determination, the creation of uncollected loan allowance is a deduction of taxable income so it can reduce income tax payment. The tax planning with choosing the best from several alternatives in the creation of uncollected loan allowance is allowed by tax rules, and then it may reduce tax payment which means economizing on tax.

The opportunity for maximizing the creation of uncollected loan allowance, is born from the creation of uncollected loan allowance that is asymmetrical. Thus according to Central Bank only certain guarantee which can become a base in creating an allowance and collateral appraisal is not bank duty. With high credit standard and without collateral appraisal, taxpayer can maximize the creation of uncollected loan allowance expense and reduce tax payment.

Abstrak :
Personal income tax represents personal tax in a way that its imposition is as possible strives to be harmonized with the circumstance of taxpayer. This is generally realized in the form of personal exemptions, which in Indonesia is known as PTKP. Therefore, this thesis will study the method in determining PTKP to reach justice in personal income tax. The thesis aims to look for and explain the reasons and basis that form the background of PTKP adjustment, relationship between Minimum Live Requirement or KHM and amount of PTKP for personal taxpayer, and implication of policy that adjusts the amount of PTKP to Income Tax section 21 accounted by government. Finally, the thesis will also analyze whether the policy of PTKP adjustment may bring justice in tax imposition. Based on experts' theory, a person's income during a period of time is subject to tax. This view has become standard for the ability to pay tax after deducting all expenses incurred to earn, bill, and maintain that person's income. In order to impose fair tax collection, the tax regulations must be enforced to all people without exception. In practice, the tax burden should be tuned to individual's ability to pay. Variety in family burdens may induce variety in the capacity to assume the burdens. As far as personal income taxpayer; there is part of income that should be excluded from tax, especially for the poor. This exclusion should be given out as part of an effort to earn income or to fulfill the minimum live requirement. If some of the minimum live requirement is not available, then the taxpayer may not be able to earn income that would subsequently be subject to tax. The exception is recognized as PTKP, whereas its amount is constantly adapted with the growth of economy, monetary, and price of basic needs annually. Research in this thesis uses descriptive analysis method with qualitative approach on the study of policy. Technique on data collection is in the form of book and field study done through interviews with related parties. The research results in a summary, which implies that the government is not in accordance with the income tax laws that require adjustment of PTKP following any changes in the economy and monetary as well as the price fluctuations of basic needs each year. The government obligation to adjust PTKP accordingly has been replaced by Income Tax Section 21 Accounted by Government. The policy is passed only to taxpayer who earns income from work. Thus, the policy has caused injustice in the system of personal income tax. PTKP for taxpayer in the amount of Rp 1.000.000; (one million rupiah) monthly has been in accordance with current KHM. However, additional PTKP for married couple and their burdens is not suitable with recent situation of economy and monetary as well as price of basic needs. With the existence of policy to adjust PTKP in 2005, Income Tax Section 21 Accounted by Government does not affect the calculation of Income Tax Section 21 for those who owe. So far, PTKP policy has not served justice in tax imposition. Moreover, the policy still needs much attention to be harmonized with the principality of justice. Preferably, adjustment on PTKP is conducted each year so that PTKP policy is not left behind by any changes in basic needs and economical and monetary growth. Also, in determining PTKP, the government should specify more appropriate amount of PTKP to be in accordance with economy, monetary, and taxpayer KHM. Additional PTKP for married couple and their burdens should be around 50% of PTKP instead of 10%. Furthermore, Income Tax Section 21 Accounted by Government should be abolished to provide rule of law and justice for personal taxpayer. In drafting future PTKP policy, effort should be maximized to reach justice in aspects such as: paying more attention to PTKP for daily and weekly paid workers as well as other irregular workers, giving additional PTKP for the burdens and not only in the beginning of tax year, and lastly to allow additional PTKP for siblings of taxpayer in consideration of certain circumstances.

Abstrak :
Ketentuan baru dalam Undang-undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan, sebagaimana telah diubah terakhir dengan Undang-undang Nomor 17 Tahun 2000 menyebutkan adanya perhitungan besarnya angsuran pajak bagi Wajib Pajak Orang Pribadi Pengusaha Tertentu dalam Pasal 25 ayat (7) yang perhitungannya diatur lebih lanjut dengan Keputusan Menteri Keuangan, terakhir dengan Nomor 8/KMK/03./2002 tanggal 8 Maret 2002 jo. Keputusan Direktur Jenderal Pajak Nomor 171/PJ/2002 tanggal 28 Maret 2002. Dalam ketentuan terakhir tersebut diatur mengenai klasifikasi yang tergolong Wajib Pajak Orang Pribadi Pengusaha Tertentu, tarif pajak yang berlaku, perlakuan atas pembayaran PPh Pasal 25, perlakuan kompensasi kerugian dan tindakan pengawasannya. Tesis ini disusun berdasarkan penelitian dengan menggunakan pendekatan kualitatif dengan metode deskriptif analisis. Penelitian dilakukan pada Kantor Pelayanan Pajak Jakarta Kelapa Gading. Pengumpulan data untuk keperluan analisis diperoleh melalui penelitian dokumen meliputi studi kepustakaan dan penelitian lapangan yang meliputi wawancara dengan pejabat di lingkungan Direktorat Jenderal Pajak yaitu Kepala Seksi PPh Orang Pribadi KPP Jakarta Kelapa Gading, Kepala Seksi PPh Orang Pribadi I Direktorat Pajak Penghasilan Kantor Pusat Direktorat Jenderal Pajak serta kuisioner bagi Wajib Pajak Orang Pribadi Pengusaha Tertentu. Kerangka teori yang digunakan adalah azas-azas dalam pemungutan pajak, prinsip keadilan horizontal dan vertikal dalam perpajakan dan global taxation. Dari penelitian ini diperoleh data yaitu terdapat kendala dalam menetapkan klasifikasi Wajib Pajak Orang Pribadi Pengusaha Tertentu, tingkat kepatuhan Wajib Pajak Orang Pribadi Pengusaha Tertentu yang masih rendah, kontribusi penerimaannya yang masih rendah, tindakan pengawasan yang masih menghadapi kendala karena kurangnya koordinasi, dan bagi Wajib Pajak ketentuan ini tidak mencerminkan keadilan karena adanya pengecualian jenis usaha, besarnya tarif, perlakuan pembayaran PPh Pasal 25 sebagai pelunasan. Analisis terhadap data-data tersebut di atas menghasilkan kesimpulan bahwa ada ketidakadilan horizontal maupun vertikal dalam ketentuan mengenai Wajib Pajak Orang Pribadi Pengusaha Tertentu. Pembedaan jenis usaha dalam klasif kasi Wajib Pajak Orang Pribadi Pengusaha Tertentu tidak sesuai dengan azas globality. Pengenaan tarif sebesar 2 % dan peredaran bruto sebagai dasar pengenaan pajak tidak sesuai dengan prinsip progression dan net income. Perlakuan pembayaran PPh Pasal 25 sebagai pelunasan tidak sesuai dengan prinsip dasar yang terkandung dalam Pasal 25 UU Pajak Penghasilan yaitu sebagai angsuran pajak. Untuk itu, diharapkan agar ketentuan mengenai Pajak Penghasilan Pasal 25 Bagi Wajib Pajak Orang Pribadi Pengusaha Tertentu dapat ditinjau kembali. Klasifikasi Wajib Pajak Orang Pribadi Pengusaha Tertentu hendaknya tidak membedakan suatu jenis usaha tertentu, perlakuan PPh Pasal 25 ayat (7) sebagai pelunasan hendaknya ditiadakan. Perlu diterbitkan aturan pelaksanaan yang lebih jelas dan tugas berkaitan dengan definisi "Penghasilan Lain" dalam pasal perlakuan pembayaran PPh Pasal 25 dan prosedur dalam tindakan pengawasan kepatuhan Wajib Pajak.

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One of the new provisions in The Law Number 7 of 1983 concerning Income Tax, as been amended finally to Law Number 17 of 2000 namely concerning calculation of tax installment for any Particular Individual Entrepreneur in Article 25 paragraph (7) whose calculations is further regulated through The Decree of The Minister of Finance, finally into Number: 8/KMK/03. /2002 dated March 8, 2002 in conjunction with The Decree of Director General of Tax number: 171/PJ/2002 dated March 28. 2002. In such final provision, it is regulated on classification of Particular Individual Entrepreneur Taxpayer, the prevailing tax tariff, application on payment of income tax Article 25, loss compensation application and its control action. This thesis is drawn up pursuant to research by using policy research with analyzes descriptive method. The Research was made at Kelapa Gading Jakarta Tax Service Office. Data collection for the purpose of analyzes was obtained through document evaluation comprising bibliography study and site research that shall cover interview with officials in vicinity of Directorate General of Tax and questioner distributed to Particular Individual Entrepreneur Taxpayer. Theoretical reference applied is the principles in tax collection, horizontal and vertical justice principle within general taxation and global taxation. In this research, data obtained comprises hindrance in stipulating classification of Particular Individual Entrepreneur Taxpayer, compliance rate of Particular Individual Entrepreneur Taxpayer which is still low, control action still face hindrances due to poor coordination, and for Taxpayer, this provision does not reflects justice aspects due to exception of business type, rate, application of Article 25 Income Tax payment as the settlement. Analyzes against such aforementioned data has resulted in conclusion that there is vertical and horizontal injustice in provision concerning Particular Individual Entrepreneur Taxpayer. Unequal treatment of business type of Particular Individual Entrepreneur Taxpayer Classifications is not in accordance with global principles, rate of 2% and gross circulation as the base of tax impose is not in accordance with the principle of unequal treatment for the unequal and net income. Payment treatment of Tax Income Article 25 as the settlement is not conforming to basic principles set forth in Article 25 Law of Income Tax namely as the tax installment. Therefore it is advisable that provision on Tax Income Article 25 for Particular Individual Entrepreneur Taxpayer is to be re-evaluated. Classifications of Particular Individual Entrepreneur Taxpayer shall not treat unequally on the particular type of business, application of Income Tax Article 25 paragraph (7) as the settlement shall be revoked, more transparent and confirmed implemental regulation is to be applied concerning other income definition in treatment of Article 25 Income Tax payment and procedure in controlling the compliance aspect of Tax Payer.

Abstrak :
Sistem self assesment yang dianut sistem perpajakan Indonesia memberikan kebebasan bagi Wajib Pajak untuk melaksanakan pemenuhan kewajiban perpajakannya secara mandiri, termasuk melakukan perencanaan pajak. Sedangkan administrasi pajak hanya merupakan pengawas yang harus memastikan bahwa setiap Wajib Pajak telah melaksanakan kewajiban perpajakan dan mendapatkan haknya sesuai dengan Undang-undang perpajakan dan ketentuan lainnya yang berlaku. Transfer pricing sering dipakai untuk manajemen pajak dengan tujuan meminimalkan jumlah beban pajak terutang yang harus dibayar. Praktik ini dilakukan dengan cara menentukan harga jual barang ke perusahaan afiliasi di Negara Tax Havens Country dengan harga di bawah pasar, sehingga perusahaan di Indonesia mengalami kerugian Disisi pemerintahan, transfer pricing diyakini mengakibatkan berkurangnya atau hilangnya potensi penerimaan pajak suatu negara karena perusahaan multinasional cenderung menggeser kewajiban perpajakannya dari negara-negara yang memiliki tarif pajak yang tinggi (high tax countries) ke negara-negara yang menerapkan tarif pajak rendah (low tax countries). Oleh karena itu perlu dilakukan pengujian apakah Wajib Pajak telah memenuhi kewajibannya secara berkala atau dengan pengecualian jika diperkirakan telah terjadi penyimpangan. Pengujian kepatuhan yang dimaksud adalah pemeriksaan pajak. Analisis tentang pemeriksaan pajak sehubungan dengan transaksi hubungan istimewa ini menggunakan teori dan peraturan pelaksanaannya sebagai bahan perbandingan. Hasil Pemeriksaan Pajak setidaknya dapat digolongkan menjadi dua, yaitu berupa penerbitan SKP dan ditemukan adanya indikasi telah terjadi tindak pidana di bidang perpajakan. Apabila terdapat indikasi tindak pidana perpajakan maka pemeriksaan dilanjutkan pada Pemeriksaan Bukti Permulaan sebelum dilakukan penyidikan. Kedua hasil pemeriksaan diatas akan menentukan pilihan sanksi perpajakan yang akan diterapkan dalam kasus PT. ABC. Tujuan yang ingin dicapai dalam penelitian ini adalah memberikan gambaran analisis upaya pembuktian oleh pemeriksa pajak atas abuse of transfer pricing yang dilakukan dilakukan PT. ABC, dan menetapkan hasil pemeriksaan serta melakukan analisis faktor-faktor yang menjadi pertimbangan dalam penerapan sanksi perpajakan. Metode penelitian dalam tesis ini adalah pendekatan kualitatif dan deskriptif analis dengan mengumpulkan gambaran fakta di lapangan yang diperoleh melalui pengumpulan dokumen, observasi, wawancara untuk mengetahui pilihan sanksi hukum perpajakan yang seharusnya diterapkan menurut administrasi pajak, praktisi pajak, pengadilan pajak, atas ada tidaknya tax avoidance pada PT ABC. Hasil penelitian menunjukkan bahwa beberapa faktor yang mempengaruhi pilihan penerapan sanksi pidana perpajakan adalah , faktor revenue aproach (pendekatan penerimaan), faktor cost and benefit analysis (analisis biaya yang dibutuhkan untuk pembuktian tindak pidana perpajakan), faktor fungsi budgeter (bahwa tugas utama Ditjen Pajak adalah untuk mengamankan penerimaan negara, bukan untuk menghukum )

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Self assesment system emplayed by Indonesian taxation system gives freedom to tax payer to comply tax obligation independently including tax planning. Whereas, tax administration is only as controller ensuring every Tax Payer has done their obligation and rights as perform on the tax laws dan other requirements. Transfer pricing usuallys used for tax management aiming at minimizing the amount tax payable must be pe paid. This practice is conducted by deciding goods selling price to affiliation company in Tax Havens Country with below market price so that company in Indonesia become lose. On the goverment side, transfer pricing is convinced to come to decrease or lose the potency of tax receive in a country because of the tendency from multinational company shifting their tax obligation from high tax countries to low tax countries. Thus, it is necessary to examine whether tax payer has done their tax obligation periodically or any exception if supposing that happened an abuse. The examine of tax compleiment as its mentioned is tax inspection. Analisys tax audit related with transaction associated ini uses theory and tax circulation as comparibel element. The Final tax audit finding can be categorized in two. First, SKP publishing and found indicated crime in taxation field. If finding tax evasion continue to audit investigation. The method of this study is qualitative approach and descriptive analysis with collecting data and fact in field by document compiling, observation, interview, to know choose the tax law doubt should be implemented by tax administration, tax practitioners, tax court, tax avoidance at PT. ABC. The result form research is administrative penalty should be implementation in this case. The advantage from revenue approach is result iddle money to financing public expenditure, cost and benefit analysis result effectively benefit from tax revenue compare the cost.

Abstrak :
Pajak Penghasilan Badan dan Pajak Penghasilan Orang Pribadi sebagai salah satu jenis pajak yang memberikan andil dan peranan dalam penerimaan negara, menganut sistem pemungutan self assessment. Sistem self assessment tersebut masih memungkinkan terjadinya potensi penerimaan pajak yang hilang. Belajar dari pelaksanaan kebijakan sunset policy, mencerminkan bahwa Wajib Pajak belum sepenuhnya melaksanakan self assessment secara baik dan benar, terlepas disengaja atau tidak. Seandainya kebijakan sunset policy tidak diberlakukan dan Wajib Pajak tersebut tidak diperiksa sampai dengan batas daluwarsa penetapan pajak, maka pajak-pajak tersebut tidak pernah masuk dalam penerimaan negara, hilang sia-sia. Sebagai salah satu sumber peneriman negara, PPh Badan dan PPh Orang Pribadi peranannya harus meningkat setiap tahunnya, dengan meminimalisir atau bahkan menghilangkan sama sekali kesalahan Wajib Pajak dalam melaporkan pajaknya. Untuk itu diperlukan suatu upaya pengamanan penerimaan PPh Badan dan PPh Orang Pribadi dari kemungkinan hilangnya potensi penerimaan. Penulisan tesis ini, menggunakan metode analisis deskriptif, penelitian ini tidak dimaksudkan untuk menguji hipotesis tertentu, tetapi hanya menggambarkan apa adanya tentang suatu variabel, gejala dan keadaan. Pendekatan kualitatif dilakukan melalui studi kepustakaan dan wawancara mendalam dengan narasumber yang relevan dengan pokok permasalahan penelitian. Data kuantitatif diperoleh melalui data sekunder untuk mengetahui seberapa besar peranan PPh Pasal 25/29 baik Badan maupun Orang Pribadi. Melalui penelitian ini dapat diketahui seberapa besar peranan PPh Pasal 25/29 baik Badan maupun Orang Pribadi, memastikan bahwa PPh Pasal 25/29 Badan dan Orang Pribadi menganut sistem pemungutan self assesment, serta upaya untuk meminimalisir kemungkinan hilangnya potensi penerimaan. Account Representatif dan Pemeriksa Pajak dituntut untuk lebih fokus dalam melakukan fungsi pembinaan, penelitian, dan pengawasan. Corporate and personal taxes are ones of the taxes that give significant contribution for tax revenue, which is based on self assessment system. In fact, the system itself might open the opportunity for losing taxes that should be received as tax revenue, especially the possibility of lost taxes on corporate and personal taxes article 25/29 of Income Tax Rule. Sunset policy implementation proves that most of tax payers take this policy, In addition, the tax analysis reports that the tax payers do not apply the self assessment system as required. So if sunset policy was not implemented and there was limited check for the tax payers, that the taxes would not be received as the tax revenue, especially at Pratama Jakarta Gambir Dua Tax Office. As one of national revenue sources, the contribution of corporate and personal taxes are expected to be improved each year, by reducing or eliminating the tax payers errors of tax reports in order to minimalize the lost of tax. This thesis uses descriptive analytical method, the purpose of this research is to describe or expose one case as the way it is. It is not in the purpose of testing certain hypothesis, yet only for describing a variable, evidence, and condition. Qualitative approach is based on literature review and indepth interview with the respondents related to the topic of this research, meanwhile the other approach uses secondary data. This research is to find out the significance of corporate and personal taxes role article 25/29. This research ensures that corporate and personal taxes are based on the self assessment collection system, In addition, it also exposes the efforts to minimalize the possibilty of losing tax revenue. So that, the role of corporate and personal taxes article 25/29 can be greatly improved. It is found that Account Representatives and Tax Editors are required to pay more attention in doing their responsibilities, such as development, observation, and supervision, low enforcement which are deeply discussed on chapter IV including the analysis of tax base reported on tax payers reports.