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Abstrak :
Tesis ini membahas tinjauan perpajakan PPh dan PPN serta melakukan analisis jika terdapat peluang tax saving.Metode penelitian ini merupakan studi kasus deskriptif aplikatif. Hasil penelitian menunjukkan terdapat pemborosan kelebihan pembayaran pajak PPh Badan berdasarkan data koreksi fiskal dan hasil ekualisasi PPN ada kemungkinan risiko dikenakan sanksi 2% dari DPP PPN Keluaran terkait adanya book-tax gap. Dalam merencanakan tax saving harus jeli apakah mengubah biaya menjadi tunjangan karyawan lebih menguntungkan perusahaan. Hasil penelitan menyarankan ekualisasi PPN secara rutin dan mengubah metode pencatatan akuntansi atas pengakuan pendapatan, terkait kesamaan waktu dengan penerbitan Faktur Pajak dan terkait Faktur Pajak atas Nilai Lain. ......This research discusses a review of corporate income tax and value added tax (VAT) as well as analysis of tax saving opportunity. The method of this research is descriptive analysis according to the study case application. The results show that there is overpayment corporate income tax. In addition, the result of VAT equalization shows that there is a risk of 2% penalty from tax base VAT out regarding book-tax-gap on the other hand. In managing tax saving the company should be aware regarding cost and benefit of changing the employee allowances. This research concludes that company should do VAT equalization regularly and change the accounting treatment for revenue recognition related with tax invoice issuance and other value.

Abstrak :
ABSTRAK Pada tahun 2015, negara-negara yang tergabung dalam Organization of Economic Co-operation and Development dan G20 termasuk Indonesia sepakat menjalankan 15 rencana aksi yang disebut Base Erosion and Profit Shifting BEPS Action Plan untuk mengatasi masalah penggerusan basis pajak dan pengalihan laba. Salah rencana aksinya adalah BEPS Action Plan 12: Mandatory Disclosure Rules untuk menangkal aggressive tax planning. BEPS Action Plan 12: Mandatory Disclosure Rules merupakan pelaporan wajib bagi Wajib Pajak dan promotor untuk mengungkap skema perencanaan pajak tax planning yang dijalankan dalam rangka mendapat informasi dini mengenai perencanaan pajak agresif aggressive tax planning . Penelitian ini bertujuan untuk mengetahui tantangan yang dihadapi dalam pengimplementasian, bentuk dan kerangka desain implementasi yang sesuai, serta dampak dari pengimplementasian rekomendasi BEPS Action Plan 12: Mandatory Disclosure Rules di Indonesia. Penelitian dilakukan dengan pendekatan kualitatif dan pengumpulan data yang dilakukan berupa studi kepustakaan dan wawancara mendalam dengan praktisi, akademisi dan otoritas pajak di Indonesia. Hasil penelitian ini menunjukkan tantangan utama yang dihadapi adalah landasan hukum, bentuk implementasi berupa Peraturan Menteri Keuangan, dan pengimplementasian menimbulkan dampak positif dan negatif.

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ABSTRACT
In 2015, countries in the Organization of Economic Co operation and Development OECD and G20 including Indonesia have agreed to implement 15 action plans called the Base Erosion and Profit Shifting BEPS Action Plan to address the problem of the tax base erosion and profit shifting. One of the action plans is BEPS Action Plan 12 Mandatory Disclosure Rules to counter aggressive tax planning. BEPS Action Plan 12 Mandatory Disclosure Rules is mandatory reporting for Taxpayers and promoters to disclose tax planning schemes undertaken in order to obtain early information on aggressive tax planning. This study aims to determine the challenges faced in implementing, the form and design framework of the appropriate implementation, and the impact of the implementation of BEPS Action Plan 12 Mandatory Disclosure Rules in Indonesia. The research is conducted with qualitative approach and data collection is conducted through literature review and in depth interview with practitioner, academics and tax authority in Indonesia. The results of this study indicate the main challenges faced is the legal basis, the form of implementation is Regulation of the Minister of Finance, and the implementation has positive and negative impacts.

Abstrak :
ABSTRAK
antara sruktur kepemilikan keluarga, pemerintah dan asing dalam perusahaan dengan agresivitas pajak dengan pengukuran yang berbeda dengan penelitian terdahulu. Agresivitas pajak dalam penelitian ini menggunakan pengukuran Long Run Cash ETR dan Abnormal BTD. Sample penelitian ini menggunakan perusahaan yang listed di Bursa Efek Indonesia periode 2010-2014. Hasil penelitian ini menunjukkan bahwa struktur kepemilikan keluarga memiliki hubungan yang negatif terhadap agresivitas pajak di Indonesia. Selanjutnya struktur kepemilikan asing memiliki hubungan positif terhadap agresivitas pajak di Indonesia. Sedangkan untuk kepemilikan pemerintah tidak berpengaruh secara signifikan terhadap agresivitas pajak di Indonesia. Hal ini diduga karena jumlah perusahaan kepemilikan pemerintah yang listed di Bursa Efek Indonesia rendah.

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ABSTRACT
This study aims to examine empirical evidence about the relationship between ownership of family, government, and foreign companies with aggressive tax avoidance in Indonesia with different measurements from previous research. Aggressive tax avoidance in this study measured using Long Run Cash ETR and Abnormal BTD measurements. The samples of this study are public listed firm which had listed in Indonesia Stock Exchange on 2010-2014. The results of this study show that family ownership has a negative correlation to the aggressive tax avoidance in Indonesia. Furthermore, the structure of foreign ownership has a positive correlation with aggressive tax avoidance in Indonesia. The other result of this study, for government ownership has no significant effect on influencing the relation on tax aggresivenes in Indonesia . hypothetically this is due to the lower number of government ownership of companies listed on the Indonesia Stock Exchange .