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Abstrak :
[Kemajuan teknologi informasi membawa pengaruh terhadap pelaksanaan pemenuhan kewajiban perpajakan dengan munculnya aplikasi perpajakan. Aplikasi perpajakan yang digunakan dalam rangka pemenuhan kewajiban perpajakan di Bank Indonesia bernama BIJAK (Bank Indonesia Aplikasi Perhitungan Pajak). Penelitian ini dilakukan untuk mengetahui efektivitas pemenuhan kewajiban perpajakan Bank Indonesia melalui penggunaan BIJAK. Penelitian ini dilakukan dengan pendekatan kualitatif, tujuan penelitian deskriptif dan teknik pengumpulan data wawancara mendalam dan studi kepustakaan. Hasil penelitian menunjukkan bahwa pemenuhan kewajiban perpajakan di Bank Indonesia khususnya pajak penghasilan melalui penggunaan BIJAK sudah efektif, namun masih perlu beberapa perbaikan dalam mengatasi permasalahan-permasalahan yang ada dalam penggunaan BIJAK.;Advances in information technology affects the fulfillment of tax obligations with the presence of taxation applications. Taxation application used in order to fulfill tax obligations in Bank Indonesia named BIJAK (Bank Indonesia’s Tax Calculation Application). Qualitative approach used as the method of this research. This descriptive research used in depth interview and literature study as data collection technique. The result of this study indicates that fulfillment of tax obligations in Bank Indonesia in particular income tax through the use of BIJAK has been effective, but still needs some improvement to solve the existing problems in usage of BIJAK;Advances in information technology affects the fulfillment of tax obligations with the presence of taxation applications. Taxation application used in order to fulfill tax obligations in Bank Indonesia named BIJAK (Bank Indonesia’s Tax Calculation Application). Qualitative approach used as the method of this research. This descriptive research used in depth interview and literature study as data collection technique. The result of this study indicates that fulfillment of tax obligations in Bank Indonesia in particular income tax through the use of BIJAK has been effective, but still needs some improvement to solve the existing problems in usage of BIJAK;Advances in information technology affects the fulfillment of tax obligations with the presence of taxation applications. Taxation application used in order to fulfill tax obligations in Bank Indonesia named BIJAK (Bank Indonesia’s Tax Calculation Application). Qualitative approach used as the method of this research. This descriptive research used in depth interview and literature study as data collection technique. The result of this study indicates that fulfillment of tax obligations in Bank Indonesia in particular income tax through the use of BIJAK has been effective, but still needs some improvement to solve the existing problems in usage of BIJAK;Advances in information technology affects the fulfillment of tax obligations with the presence of taxation applications. Taxation application used in order to fulfill tax obligations in Bank Indonesia named BIJAK (Bank Indonesia’s Tax Calculation Application). Qualitative approach used as the method of this research. This descriptive research used in depth interview and literature study as data collection technique. The result of this study indicates that fulfillment of tax obligations in Bank Indonesia in particular income tax through the use of BIJAK has been effective, but still needs some improvement to solve the existing problems in usage of BIJAK, Advances in information technology affects the fulfillment of tax obligations with the presence of taxation applications. Taxation application used in order to fulfill tax obligations in Bank Indonesia named BIJAK (Bank Indonesia’s Tax Calculation Application). Qualitative approach used as the method of this research. This descriptive research used in depth interview and literature study as data collection technique. The result of this study indicates that fulfillment of tax obligations in Bank Indonesia in particular income tax through the use of BIJAK has been effective, but still needs some improvement to solve the existing problems in usage of BIJAK]

Abstrak :
Tax Treaty adalah sebagai sumber hukum yang bermaterikan kepentingan publik secara pembentukannya haruslah diperlakukan sama seperti ketentuan perundangan yang berlaku karena telah melewati proses pengesahan atau ratifikasi. Namun dalam pelaksanaan di lapangan dalam proses banding di Pengadilan Pajak, masih terdapat perbedaan putusan Majelis Hakim yang mempertimbangkan Tax Treaty maupun sebaliknya. Pengadilan Pajak harus memiliki kesatuan suara agar kepastian hukum tercapai baik untuk Wajib Pajak dan Direktorat Jenderal Pajak, karena sesuai dengan dasar hukum hierarki perundangan, Tax Treaty yang sudah diratifikasi memiliki kekautan hukum yang sah sebagai dasar penetapan Pajak Penghasilan Pasal 26 ayat (4). Oleh karena itu melalui penelitian yang menganalisa sumber normatif yaitu putusan pengadilan pajak Nomor: Put-099239.13/2009/PP/M.XVIB Tahun 2019 dan putusan Nomor: 886128/PP/M.VIIIA/36/2017 serta aturan perpajakan yang berlaku, akan mendorong kepastian hukum agar Majelis Hakim Pengadilan Pajak akan mendorong Majelis Hakim Pengadilan Pajak untuk memberikan kepastian hukum untuk menetapkan Tax Treaty sebagai sumber hukum untuk menggunakan tarif Pajak Penghasilan Pasal 26 ayat (4) sesuai dengan Tax Treaty.  Kepastian hukum penetapan tarif tersebut juga dapat diminimalisir melalui tahap awal dalam instansi Direktorat Jenderal Pajak sejak saat pemeriksaan keberatan sebelum WP mengajukan Banding ke Pengadilan Pajak, agar dapat dianalisa apabila WP terbukti berhak menggunakan tarif Tax Treaty, maka ketentuan Tax Treaty sudah seharusnya ditetapkan sebagai sumber hukum, sebaliknya apabila tidak memenuhi, maka berlaku aturan domestik perpajakan Indonesia sebagai dasar penetapan tarif PPh Pasal 26 ayat (4).   ......Tax Treaty is a source of law with the material of public interest in its formation, it must be treated the same as the provisions of the applicable laws because it is equivalent to the Law which has passed the process of ratification or ratification. However, in the implementation in the field in the appeal process at the Tax Court, there are still differences in the decisions of the Panel of Judges considering the Tax Treaty or vice versa. The Tax Court must have a unified voice so that legal certainty is achieved for both Taxpayers and the Directorate General of Taxes, because in accordance with the legal basis of the legal hierarchy, the ratified Tax Treaty has legal force as the basis for determining Income Tax Article 26 paragraph (4). Therefore, through research that analyzes normative sources, namely the tax court decision Number: Put-099239.13/2009/PP/M.XVIB Year 2019 and the decision Number: 886128/PP/M.VIIIA/36/2017 as well as the applicable tax rules, will encourage legal certainty so that the Panel of Judges of the Tax Court will encourage the Panel of Judges of the Tax Court to provide legal certainty to determine the Tax Treaty as a legal source to use the Income Tax rate of Article 26 paragraph (4) in accordance with the Tax Treaty. The legal certainty of the determination of the tariff can also be minimized through the early stages in the Directorate General of Taxation agency since the time of the examination of objections before the taxpayer submits an appeal to the Tax Court, so that it can be analyzed if the taxpayer is proven to be entitled to use the tax treaty rate, then the provisions of the tax treaty should be established as a source of law. On the other hand, if it does not comply, then the Indonesian domestic taxation rules apply as the basis for determining the rate of Income Tax Article 26 paragraph (4).

Abstrak :
Dalam skripsi ini penulis akan membahas mengenai aspek kepastian hukum perpajakan mengenai Dasar Perhitungan Angsuran Pajak Penghasilan Pasal 25 bagi BUMN Masuk Bursa sebagaimana diatur dalam Peraturan Menteri Keuangan No. 255/PMK.03/2008 (PMK 255). Dalam PMK tersebut, Dasar Perhitungan Angsuran PPh 25 bagi BUMN didasarkan atas RKAP, sementara untuk Perusahaan Masuk Bursa didasarkan atas Laporan Keuangan. Lantas, bagaimana pengaturan bagi BUMN yang telah Masuk Bursa Menggunakan RKAP atau Laporan Keuangan kah mereka? Berdasarkan permasalahan tersebut salah satu hal yang menarik untuk dibahas adalah apakah Perhitungan Ansguran PPh 25 bagi BUMN Masuk Bursa sudah memenuhi aspek kepastian hukum Perpajakan? Selain itu, ditengah permasalahan tersebut Direktorat Jenderal Pajak kemudian mengeluarkan Surat Edaran tentang Penegasan penggunaan Laporan Keunagan sebagai Dasar Perhitungan Angsuran PPh Pasal 25 bagi BUMN Masuk Bursa. Namun apakah langkah tersebut sudah tepat? Dari hasil analisis yang dilakukan, adanya tumpeng tindih pengaturan tersebut tentunya tidak sesuai dengan Asas Kepastian Hukum Perpajakan yang menghendaki bahwa salah satu parameter untuk mengukur apakah telah tercapai kepastian hukum ialah apabila kata dan kalimat undang-undang tersusun sedemikian jelasnya sehingga tidak menimbulkan interpretasi yang berbeda. Selain itu, penyelesaian permasalahan dengan menggunakan Surat Edaran tentang Penegasan bukanlah merupakan langkah tepat. Hal ini disebabkan Surat Edaran Tentang Penegasan merupakan Produk Hukum Peraturan Kebijakan yang hanya mempunyai daya ikat kedalam yakni terhadap pihak Internal Direktorat Jenderal Pajak. ...... This paper will discuss about certainty aspect in Basic Calculation of Installments on Income Tax Article 25 (PPh 25) for Public State-Owned Enterprise as regulated by Ministry of Finance Regulation Number 255/PMK.03/2008 (PMK 255). In this Ministry of Finance Regulation, Basic Calculation of Installment Income Tax Article 25 for State-Owned Enterprise is regulated based on RKAP. Whereas, Basic Calculation of Installment Income Tax Article 25 for Public Company is regulated based on financial statements. So, the problem is How about the regulation for Public State-Owned Company Based on RKAP or Financial Report? Based on this problem, the one of the interest aspect to discuss is Does the calculation of PPh 25 has fulfilled the legal certainty aspect Moreover, when the dispute is occur, Directorate General of Taxes released a circular letter concerning the affirmation of financial statements using for Basic Calculation of Installments on Income Tax Article 25 (PPh 25) for Public State Owned Enterprise. But, does the action is correct From the analysis result, the overlapping arrangement is not accordance with the Tax Law Certainty Aspect which requires that the parameter to measure whether legal certainty has been achieved is if the words and sentences of the law are arranged clearly and can`t causes different interpretations. In addition, solving the problems with released Circular Letter of Affirmation is not the right action. This is due to Circular Regarding Affirmation is only has an internal binding force, namely to Internal Directorate General of Taxes.