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Abstrak :
Our country is rich with its natural resources. One of its biggest is in Mining Field. To process this mining resource we need a very big investment. Therefore, we need an investor, whether it?s local investor or foreign investor. In order to invite investor to invest, our government should provide some easy access and legal assurance. One of government?s action in exploiting this natural resource (coal mine) is in form of Perjanjian Karya Pengusaha Pertambangan Batubara (PKP2B) / (Agreements of Coal Mining Organizations). This PKP2B is Lex Specialist, so that the legal assurance for Contractor will be fulfilled. Even though, in action this condition / situation are more likely to be neglected. The main problem in this thesis is how to consider Value Added Tax in Tax Regulation/Law for PKP2B companies, and what obstacles there are upon the implementation. In discussing/reviewing the problem, first we will lay out some opinions from experts in regards to the collection of VAT. We will then relate this theory to the research method used in this thesis, which is analysis descriptive, with library approach on consideration. In actual/in real, the implementation of this Value Added Tax is not as theory that can cause the unbalanced/unfairness to tax payer and can make investor have doubt of government interest in giving assurance of law. The summary showed that VAT policy on PKP2B formally has gone in accordance to current laws. Even so, in actual, the implementation still has many uncertainty for Contractors of PKP2B, this situation can distract the economic growth, in specific will be in the field of mining. As a suggestion, tax collection should give an assurance of law, neutral and fair. Therefore, the government should make some changes and make perfect to it. Also in applying VAT to contractor of PKP2B, attention should be given to the regulations and rules used by PKP2B, so there would be no parties getting out of business.

Abstrak :
Tesis ini membahas tentang rencana penerapan tarif pajak tunggal 28% terhadap penghasilan Wajib Pajak (WP) Badan di Indonesia seperti yang tercantum dalam rancangan amandemen Undang-Undang Pajak Penghasilan, khususnya ditinjau dari tingkat kesediaan WP membayar pajak (willingness of people to pay tax) dan faktor-faktor yang mempengaruhinya. Penelitian dalam tesis ini dimaksudkan untuk menghitung tingkat probabilitas kesedian WP membayar pajak dengan tarif tunggal 28% dan menganalisis faktor-faktor yang mempengaruhinya serta implikasi yang ditimbulkan terhadap penerimaan pajak dengan menggunakan data hasil survai terhadap WP yang terdaftar di wilayah DKI Jakarta. Hasil penelitian menunjukkan bahwa tngkat probabilitas WP Badan bersedia membayar pajak dengan tarif 28% adalah tinggi, yaitu sebesar 74,11%. Disamping itu juga diketahui bahwa faktor-faktor seperti persepsi terhadap keadilan (fairness), tingkat penghasilan, dan tarif pajak marjinal berpengaruh positif dan signifikan secara statistik namun berpengaruh secara negatif terhadap tingkat probabilitas WP Badan bersedia membayar pajak dengan tarif 28%. Ada pun pengaruh kompleksitas peraturan perpajakan (complexity) terhadap tingkat probabilitas WP Badan bersedia membayar pajak dengan trif 28% adalah negatif dan tidak signifikan secara statistik (tidak terlalu besar). Di sisi lain persepsi terhadap tingkat probabilitas WP Badan bersedia membayar pajak dengan tarif 28%. Hasil estimasi mengindikasikan kemungkinan adanya faktor-faktor lain di luar enam faktor yang menjadi variabel penelitian ini yang memiliki kaitan dengan tingkat kepatuhan WP dalam membayar pajak. tingkat probabilitas WP Badan bersedia membayar pajak dengan tarif 28% sebesar 74,11% akan berdampak positif bagi penerimaan pajak jika pemerintah mampu mengupayakan adanya sistem perpajakan yang meminimalkan upaya penghindaran pajak oleh WP.

Abstrak :
Bagi perusahaan, pajak yang dikenakan terhadap penghasilan yang diterima atau diperoleh dapat dianggap sebagai biaya (cost) atau beban (expense) dalam menjalankan usaha. Biaya pajak akan menurunkan laba setelah pajak (after tax profits), tingkat pengembalian (rate of returns), dan arus kas (cash flows). Minimalisasi beban pajak kemudian dilakukan perusahaan dengan melakukan suatu perencanaan pajak (tax planning). Umumnya perencanaan pajak merujuk pada proses merekayasa usaha dan transaksi Wajib Pajak supaya utang pajak berada dalam jumlah yang minimal, tetapi masih dalam bingkai peraturan perpajakan. Upaya yang demikian kerap disebut sebagai penghindaran pajak (tax avoidance). Di banyak negara, penghindaran pajak dibagi menjadi penghindaran pajak yang diperbolehkan (acceptable tax avoidance) dan yang tidak diperbolehkan (unacceptable tax avoidance). Perbedaan keduanya timbul dari motivasi si Wajib Pajak, atau dari ada tidaknya moral hazard dari Wajib Pajak. Undang-undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan (UU PPh) yang berlaku saat ini belum memberikan definisi yang jelas mengenai penghindaran pajak (tax avoidance), penghindaran penghindaran pajak yang diperbolehkan (acceptable tax avoidance), penghindaran pajak yang tidak diperbolehkan (unacceptable tax avoidance), dan penyelundupan pajak (tax evasion). Hal ini menimbulkan penafsiran yang berbeda antara Wajib Pajak dan otoritas pajak, sehingga tidak terdapat kepastian hukum. Dari sudut pandang Wajib Pajak, mereka akan berpendapat bahwa sepanjang perbuatan tax avoidance yang mereka lakukan tidak dilarang, maka hal tersebut sah-sah saja (legal). Penelitian ini adalah penelitian normatif yang menghasilkan kajian preskriptif. Hasil penelitian menyarankan bahwa Indonesia perlu membuat Peraturan Umum Anti Penghindaran Pajak atau General Anti Avoidance Rule (GAAR) yang terintegrasi dalam Undang-undang Pajak Penghasilan, yang memberikan definisi mengenai tax avoidance, acceptable tax avoidance, unacceptable tax avoidance, dan tax evasion demi mencapai kepastian hukum bagi fiskus dan Wajib Pajak, karena tax avoidance sering disalahgunkan untuk hal-hal yang merugikan penerimaan negara. Selain itu, perlu segera dikeluarkan peraturan-peraturan pelaksanaan akan Peraturan Khusus Anti Penghindaran Pajak atau Specific Anti Avoidance Rule (GAAR) yang dimiliki Indonesia dalam Pasal 18 UU PPh, dan tersebar pada pasal-pasal lainnya seperti Pasal 4 ayat (1), Pasal 4 ayat (3), dan Pasal 6 ayat (1).

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Every companies can deem the income tax as cost or expense in running the business. Tax will decrease after tax profits, rate of returns, and cash flow. The company then try to minimize their burden of tax by doing what so called "tax planning". Commonly, the tax planning make reference to process of cooking business and transactions, so the tax duty is minimum amount, but still in tax regulation-frame. That kind of process is frequently called "tax avoidance". In many countries, tax avoidance is distinguished into "acceptable tax avoidance" and "un acceptable tax avoidance". Their difference depends on taxpayer's motivation, or from wether or not there is moral hazard. Law No. 36 of 2008 abourt Income Tax has not given clear definition about tax avoidance, acceptable tax avoidance, unacceptable tax avoidance, and tax evasion. This creates a different interpretation between taxpayer and tax authority, and makes no legal certainty. Taxpayer will have a notion that as far as no forbidden in tax avoidance, then that process is legal. This study is a normative study which results a prescriptive study. The study gives some advices that Indonesia has to make a General Anti-Avoidance Rule (GAAR) that is integrated in Indonesian Income Tax Law. GAAR will give some definitons about tax avoidance, acceptable tax avoidance, unacceptable tax avoidance, and tax evasion, so that the legal certainty can be achieved. Otherwise, there is a need to create the implementation regulation for Indonesian Specific anti-Avoidance Rule (SAAR), which is attached in article 4 par. 1, article 4 par. 3, article 6 par. 1, and article 18 of Income Tax Law.

Abstrak :
Monetary crisis on mid 97 in Indonesia have evolved to multidimentional crisis becoming a a dark beginning for economic and business in Indonesia. Now, eventhough Indonesia has recovered bit by bit but the effect of the crisis still impacting on Indonesia economic many companies suffer from financial loss and many companies also go in bankruptcy. Meanwhile, it's a company obligation to pay tax and our duty as a good citizen for developing our country economic.These matters often became a dilemma for a company, especially for a company in recovery and reorganizing state. Because of these matters, we need tax planning to minimize tax that have to pay company has to pay , but all of that have to be under tax regulation.

The purpose of this thesis are to explain about tax planning for taxpayer using regulation abot right of the taxpayer, which is handled by regulations. Because this thesis using case study of PT X, so we only observed tax planning action of PT X such as : revaluation of fixed assets and import tax-free according to PPh article 22. Beside that the purpose are to analyze PT X Tax Planning whether in the tax regulation or not and analyzing the tax saving of PT X by using PT X right as a taxpayer.

The type of research we use in this thesis are descriptive analytic with data gathering such as field research and library research which is from literature books, magazine, journal, tax regulation, ministerial regulation, letter of taxation directory general and intents interview under strictly guidance with auditor of company PT X, Tax Consultant, Tax Authority, and scholars.

Some research finding are ; (1)Tax planning from PT X using tax free PPh article 22 and revaluation of fixed assets are the right of PT X as a taxpayer, (2) Tax planning mechanism iifom PT X still under the tax regulation, because it isn?t violating the tax regulation, (3) Income tax saving from PT X, using taxpayer right such as import tax free PPh article 22 and revaluation of fixed assets causing a good significan result. With import tax Hee PPh article 22, PT X has made good efficiency of cash How and time value of money. By using outgoing fund in investment, PT X will gain retum for the investments. Revaluation of Fixed assets is very efficient for optimizing loss carry-forward, avoiding the PPh article 25 (board). Besides, in the future PT X can charge the depreciation cost from the fixed assets reevaluating so can decreased the total debt.

From the explanation above, the recommendation for PT X is the company has to increased the understanding about taxation regulation due to tax planning, and follow up with all changes, So PT X could find a good opportunity from tax planning and PT X could gain tax saving. In the other side, Goverment has also increased the competency of appraisal and giving import tax free PPh article 22 selectively.

Abstrak :
Semenjak terjadinya penurunan harga minyak dan gas bumi pada awal 1980-an, Pemerintah mulai mengandalkan sektor perpajakan di dalam membiayai pembangunan. Segala aspek perpajakan, baik berupa Ketentuan Perundang-undangan maUplln Ad,ministrasi perpajakan telah mengalami banyak perubahan yang mana tujuannya adalah untuk meningkatkan penghasilan dari pajak. Penelitian dilakukan meIaIui studi kepustakaan dan wawancara dengan karyawan perusahaan. Untuk itu penulis membaca buku-buku yang berkaitan dengan topik yang diambil serta menelaah data yang diperoleh dari perusahaan. Pada dasamya pelaksanaan Ketentuan Perundang-undangan PPN pada PT"XYZ" sudah bedangsung dengan baik walaupun memang masih terjadi kelalaian, baik yang disengaja maupun tidak disengaja. Hal ini terlihat pada dipenuhinya kewajiban administratif, yaitu berupa pendaftaran diri menjadi Pengusaha Kena Pajak (PKP), pelunasan pajak serta pembuatan Faktur Pajak maupun kewajiban substantif berupa penentuan besamya pajak terutang. ' . Penerapan Ketentuan Perundangan-undangan PPN yang baik dan sempurna merupakan harapan pihak perpajakan, agar pendapatan pemerintah yang diperoleh dari sektor perpajakan sesuai dengan yang ditargetkan dalarn APBN. Oleh karena itu hendaknya setiap perusahaan meningkatkan pelaksanaan Ketentuan Perundang-undangan sehingga seluruh aspek perpajakan dapat terlaksana dengan· baik. Kerja sarna antara pihak perpajakan dan perusahaan harus ditingkatkan dalarn arti masing-masing pihak berupaya untuk meningkatkan profesionalisme dalarn melaksanakan tugasnya.