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Abstrak :
Frequency which happened in relative short-time in the regulation of luxury goods classification and tariff on implementing Tax on Luxury Goods (PPnBM) Collection shows existing effort maximally from the Directorate General of Tax to determine luxury goods classification which will be imposition of Tax on Luxury Goods (PPnBM) in the certain tariff so that the objective of Tax on Luxury Goods (PPnBM) imposition can be reached optimally, in accordance with consideration that each alteration of government regulation: in context to give more law certainty and justice". The happen of development of Tax on Luxury Goods (PPnBM) collection objective as mentioned in the explanation memory of Article 5 Regulation of Value Added Tax (PPN) 1984 that probably it can be contradiction each other in the implementation. Therefore in the development have happened several alterations of classification for taxable goods which classified luxury also tariff level developing of Tax on Luxury Goods (PPnBM) which purposed to fulfill the objective of Tax on Luxury Goods (PPnBM) collection. If be monitoring the alteration of taxable goods classification which classified luxury that is purposed to the objective of accepting achievement so can cause the characteristic movement of goods which mentioned Luxury. Based on the detail explanation as mentioned above so basic problems can be formulated such the following questions: a. Is the Taxable Goods (BKP) classification which classified luxury at the present excluded Tax on Luxury Goods (PPnBM) imposition to the goods which known by characteristic not in the luxury goods ? b. Is the classification selectively on items of luxury Taxable Goods (BKP) and Tax on Luxury Goods tariff as the way to determine optimal achievement of accepting objective and other objectives which covering the justice creation in Value Added Tax (PPN) burden (Regressive Effect Reduction of Value Added Tax (PPN) burden), and the control of Consumptive Pattern on Taxable Goods which classified luxury ? c. Is the alteration of Taxable Goods classification which classified luxury mentioned will be administration burden ? and, is better not doing the system change of tax imposition in the relation to cover the weakness of regressive Value Added Tax (PPN) ? The objective of this written is as the research to purpose for answering several questions as follow : 1) Is the Taxable Goods (BKP) classification which classified luxury at the present excluded Tax on Luxury Goods (PPnBM) imposition to the goods which known by characteristic not in the luxury goods?. 2) Is the classification selectively on items of luxury Taxable Goods (BKP) and Tax on Luxury Goods tariff as the way to determine optimal achievement of accepting objective and other objectives which covering the justice creation in Value Added Tax (PPN) burden (Regressive Effect Reduction of Value Added Tax (PPN) burden), and the control of Consumptive Pattern on Taxable Goods which classified luxury? 3) Is the alteration of Taxable Goods classification which classified luxury mentioned will be administration burden ? and, is better not doing the system change of tax imposition in the relation to' cover the weakness of regressive Value Added Tax (PPN) ? Through this research, wished to able to get the existing significant practice and academic as follow : 1. Significant Practice, as the input to government in order to the administration of sales tax collection system on taxable goods which classified luxury mentioned is more appropriate with its collection objective and not difference from characteristic of taxable goods which classified luxury. 2. Significant academic, collecting the empirical data which can give the contribution to department of academic administration knowledge, especially to administration of tax policy in order that can be more developing and be used for further research. This research uses the method of qualitative analysis description to be able to answer the objective of this research. The result of this research shows that regulation regarding to Taxable goods classification which classified luxury still contain that there is taxable goods known by characteristic not as luxury goods. Regulation of luxury goods classification tends changing to follow the value of money development and public economic so that it will be the permanent burden administration. Optimal objective achievement of Tax on Luxury Goods (PPnBM) imposition is reached by harmony achievement on each objective of Tax on Luxury Goods imposition so not just priority to the side of accepting achievement only. Optimum point can not determine because no exact measurement of each objective variable mentioned.

Abstrak :
Tax revenue is the biggest source of domestic fund resulted from national productivity for the self-financing of development, government programs, income distribution and indeed a boosting device of investment. Indonesian tax ratio of only 13,6% from GDP indicates a great deal of tax revenue potential. Income tax giving the largest tax contribution of IDR133.967 trillion or 49% of overall tax revenue shows the fact that taxing from taxpayers income is surely a great prospect and will keep on increasing. Taxing on capital income namely tax on interest, rent, dividend, and royalty, is flourishing nowadays due to the fact that lots of spare fund from the community are invested in financial instruments such as in money market, stock, property or direct investment. Self assessment system should be followed with a wide range of controlling function and tax audit to enhance taxpayers acknowledgment and awareness in calculating and reporting their owned tax return fairly and accurately. There is a drive in taxpayers' mind to undertake ways in the effort to reduce their tax compulsion or to avoid being taxable through such a way in the vein of related party transaction occurred in a unfair priced transaction conflicting the arm length transaction. in the end, tax is reduced and country's revenue is gone. The ultimate challenge is on how the tax officers would be able to detect, investigate and make corrections to such transactions supported by the regulating laws that cover the issue so that development fund can be saved and taxpayers become more compliant. Directorate General of Tax itself does have the standard for auditing related-party transaction, but in the field, failures happen to tax such transactions. Globally, the main issue of the thesis is that though taxpayers are given the trust to determine their owned tax obligation, still mistakes and fraud exist in the expense of country's revenue. The ongoing tax audit fails to detect and to put right capital income transactions in related-party scheme. There are triggering factors why such cases take place and the impacts are downbeat especially to the tax generating process. Theoretical framework of the thesis is the ground concept of controlling. Controlling is a process to observe and make sure that prior plan is achieved. Without a sound control, the national budget will hardly be fulfilled and overall tax system will not function as designed. The monitoring of taxpayer compliance is a part of national tax system. The foundation of tax audit is the prevailing conflict of interest between taxpayer and tax officer in calculating the tax payable and as a consequence of self-assessment model applied. Research methods include the research type namely analytical descriptive type using field data to be approached by theoretical and lawful comparability, and compiling data technique that covers library research and field research. Library research is conducted through the search of ground theory, literatures, and set of laws, as the field research covers the search of tax audit report, findings of related cases using purposive sampling method, and field interview with the tax auditors and supervisors in charge. The finding is that there is a tendency in tax audit to miss detecting and correcting capital income transaction involving related-party taxpayers. Such phenomenon has strong reasons and causes destructive impacts. The research conclusions are, firstly: there are triggering factors to those undetectable capital income transactions involving related-party taxpayers, namely: overlooking such transactions by tax officers, inadequate audit time allotment, no specified regulations ruling the issue, unfortunate use of jurisprudence, lack of convincing compatible data, downside of tax officers audit capability, lack of detailed supervision, and no vigorous commitment to implement harsh penalty to the delinquents. Secondly, undetectable capital income transactions involving related party taxpayers causes quite severe impacts, especially to the loss of tax potential revenue, else are the misuse of jurisprudence as referral, the spread of tax avoiding spirit in form of tax planning, and ungovernable tax law enforcement due to the lack of thorough control and harsh penalty. Suggested solution to the problem is by eliminating or .at least reducing the triggering factors of the undetectable capital income transactions involving related-party taxpayers, by: implementing the assessing technique of tax audit and the use of pre-analysis to detect such scheme, allotting much more effective time to the tax audit process, improving ruling regulations, compiling and providing strong compatible data, enhancing officers capability, performing much better control and review, and erecting harsher penalty.

Abstrak :
Penelitian ini dimaksudkan untuk menjawab pokok permasalahan mengenai Bagaimanakah penerapan sanksi pidana oleh Direktorat Jenderal Pajak dalam melakukan penegakan hukum terhadap wajib pajak yang melakukan tindak pidana di bidang perpajakan, apakah sanksi pidana perpajakan bersifat shock therapy dan apakah implikasi sanksi tersebut kepada kepatuhan Wajib Pajak.

Metode yang digunakan dalam melakukan penelitian ini adalah melalui pendekatan kualitatif. Penelitian ini dilakukan berdasarkan hasil wawancara dengan para informan yang terkait dengan sanksi pidana ini antara Iain dari Wajib Pajak, Konsultan Pajak dan Fiskus yang mewakiii pemerintah.

Hasil dari penelitian ini menjelaskan mengenai sanksi pidana yang berlaku di Indonesia ini penerapannya masih sangat Iambat atau belum optimal dan pada dasarnya Wajib Pajak sebenamya takut dengan sanksi pidana perpajakan apabila diberlakukannya sanksi pidana ini secara tegas. Pengaruh sanksi pidana terhadap kepatuhan yaitu apabila dilihat dari hasil analisa pnelitian tidak memberikan pengaruh yang signifikan.

Kesimpuian dari hasil dalam penelitian ini adalah bahwa Direktorat Jenderal Pajak tidak konsisten dalam menerapkan sanksi pidana ini, hal ini disebabkan oleh DJP sendiri lebih menitikberatkan kepada Sanksi Administrasi, selain itu rnasih terdapat hambatan juga di kurang profesionalnya aparat pajaknya itu sendiri, koordinasi yang lemah antar lembaga yang menangani tindak pidana pajak dan juga administrasi pajak serta sistem informasi yang belum baik di Direktorat Jenderal Pajak.

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This research is meant to respond to the substance of problem regarding implementation of criminal sanction made by the General Directorate of Taxation in preserving law upon taxpayer committing felony in taxation, whether the sanction meant as shock therapy and what is the implication of the sanction toward taxpayer compliance.

Method used in this research is qualitative approach. The research is made based on interviews with informer related to criminal sanction such as taxpayers, tax consultants, and Fiskus representing government.

The result of the research explained the criminal sanction applied in Indonesia and its implementation which is still very dawdling and not optimal, whereas the taxpayer in fact is atiaid of the criminal sanction related. The influence of criminal sanction toward tax-compliance showed by research result illustrated no significant influence.

The research concludes that the General Directorate of Taxation is not consistent in implementing the sanction. This is caused where DIP itself tend to focused on administration sanction as well as other obstacles in the lack of professionalism of tax enforcement units, weak coordination between tax-related-institution and tax administration and information system that is not solid yet.

Abstrak :
Task and responsibility tax representative and tax authority in fulfilling tax obligation is sometimes alike with tax representative which is represented or the one that authorized. The main problem of research in interrogative sentence form, namely, is : How big is the influence of responsibility between representative and tax authority in fulfilling lax obligation? The objective is to know main problem of research hypothesis, namely : First : Is it predicted that responsibility of representative and tax authority has positive influence in fulfilling tax obligation of tax payer? Second : ls it predicted that there is a significant correlation between representative responsibility and tax authority in fulfilling tax obligation of tax payer?

Tax law or fiscal law is formulated as : A whole of rules that covering government authority to withdraw someone?s wealth and return to public through government cash office, so that, it becomes a part of public law that regulates connection of law between country (government) and people (public) and institutions (of law) that has obligation to pay tax. Obligation is a must to take a certain steps, pay tax, lbr example, and obey the rules to respect other people. Personal responsibility and in-line of tax obedience is able to be meant as an individual obligation in-line on behalf of him/herself in fulfilling the tax obligation according to tax rules and regulation, as a consequency of rights? got to that person individually of subject and object of tax.

Appearance of representative is might be born by an agreement and might be born by regulation Giving authority can be made specific as one purpose only or more and giving authority in general as an arrangement activity only. The representative meant here is covering representative based on regulation as parents or relative according to regulation representing children under their authority.

The research used qualitative method. Qualitative method with analysis descriptive approach covering theoretical analysis and bibliography study. Research population are PT. Jasprim Dinamika Global and Indonesia tax consultant. Research variable are tax representative and tax consultant as independent variable. Tax obligation fulfilling of tax payer as dependent variable. Data collecting technique to test hypothesis by simple regression formula and correlation coefficient and determinant coefficient.

Calculation result of correlation coefficient is 07338. This correlation coefficient calculation value means the responsibility of representative and tax authority in doing tax obligation of tax payer has a strong positive correlation in fulfilling tax obligation of tax payer. Mentioning of having a strong correlation is because of correlation coefficient value is in coefficient interval of 0.60 to 0.1799. Determinant coefficient of this correlation coefficient is KD = r2 x 100 or 53,85%. The size of representative responsibility and tax authority in fulfilling tax obligation of tax payer which is represented and authorized is 53,85%. The rest is influenced by other factors except the responsibility of representative and tax authority. This case is authomatically as a prove of first hypothesis.

Fcounting8 is actually more, if compared with Ftable therefore a whole variable influence is significant. The second hypothesis of this research can be accepted, in another words that there is a significant correlation between representative and tax authority in fulfilling tax obligation of tax payer. This research globally proves that representative and tax authority has a positive influence in fulfilling tax obligation through the using methods.

Tax authority in doing its working always refers to valid tax regulation. Letter of statement from tax consultant which should be sent/reported at every time accepting tax authority from tax payer, should not be per tax item enclosure, but just enough in once enclosing of copied enclosure at the time of accepting authority from tax payer of each tax service office.

Abstrak :
In order to improving awareness and compliance of taxpayers about their rights and obligations, the understanding about justice from a rule of law and regulation looked into to play an important part in improving awareness and taxpayer compliance. Comprehended level of justice of a rule is hence expected by a taxpayer earn more own awareness and compliance about their obligation of taxation. The target of this research is to analyze the level of justice from an imposition of Tax, which is Income Recognition of bank interest payable write-off, evaluated from principle of taxation justice. In this research, a descriptive analysis method was used by through study of bibliography comparing opinion among experts according to their definition, with rule of law and regulation about Recognition of Income for Bank Interest Payable Write-Off. The evaluation use Model System which assessing a policy by comparing input, Process, and Output of law and regulation policy. From the analyze result, pulled conclusion that rule of legislation of Income Tax about Recognition of Income for Bank Interest Payable Write-Off Do Not reflect principle of justice either through Horizontal and also Vertical, because Income Recognition [of] according to rule of legislation do not in line with taxpayer ability, if compared to Income Recognition from business transaction besides Interest Payable Write-Off. Revising rule Article 4 sentence (1) Law of Number 7 Year 1983 about Income Tax as have been altered last with Law of Number 17 Year 2000 related with Recognition of Income for Bank Interest Payable Write-Off would be able to bring constructive benefit, in the effort to improve level of its justice.

Abstrak :
Tesis ini merupakan hasil penelitian mengenai Peran Lurah Dalam Penyelenggaraan Pemungutan PBB (Pajak Bumi dan Bangunan)(Studi Kasus di Kelurahan Sulanjana dan Kelurahan Kasang Kecamatan Jambi Timur Kota Jambi). Penelitian ini dianggap penting mengingat salah satu perubahan mendasar pada era reformasi ini adalah pendelegasian wewenang pembiayaan daerah dari pemerintah kepada pemerintah daerah. Hal ini ditandai dengan lahimya Undang-undang Nomor 22 Tahun 1999 tentang Pemerintahan Daerah, yang menitikberatkan pembiayaan pembangunan daerah kepada pemerintah daerah. PBB merupakan salah satu sumber dana bagi pembangunan daerah Jambi. PBB diwajibkan kepada setiap warga masyarakat yang memiliki tanah dan bangunan. Walaupun PBB merupakan Pajak pusat, akan tetapi kewenangan pengelolaan PBB diserahkan sepenuhnya kepada pemerintah daerah. Pembagian hasil PBB akan dikembalikan kepada pemerintah daerah melalui dana perimbangan daerah dengan pembagian 90% dan 10%. Dengan kewenangan yang diberikan kepada pemerintah daerah untuk mengelola PBB ini mengharuskan pemerintah daerah mampu mengoptimalkan cara untuk mencapai target PBB yang telah ditetapkan oleh pemerintah. Mengingat pemerintah kelurahan yang berhubungan langsung dengan masyarakat, maka Pemerintah Kota Jambi melalui Peraturan Daerah Kota Jambi Nomor 06 Tahun 2001 Tentang Struktur Organisasi dan Tata Karla Pemerntah Kelurahan, melimpahkan wewenang pengelolaan PBB kepada pemerintah kelurahan. Dalam pencapaian target PBB di Kelurahan Sulanjana dan Kelurahan Kasang, ditetapkan suatu cara dalam pelaksanaan pemungutan PBB. Berdasarkan kesepakatan bersama dengan Camat Jambi Timur beserta seluruh Lurah yang berada di wilayah Kecamatan Jambi Timur. Dalam hal ini Lurah berperan dalam pelaksanaan kebijakan tersebut. Dikarenakan pelaksanaan kebijakan yang sarna, akan tetapi terdapat hasil serta pencapaian target yang berbeda antara Kelurahan Sulanjana dan Kelurahan Kasang, maka tujuan dari penelitian ini adalah untuk menggambarkan peran Lurah Sulanjana dan Lurah Kasang dalam penyelenggaraan pemungutan PBB serta untuk mengetahui faktor pendukung dan penghambat peran Lurah Sulanjana dan Lurah Kasang dalam penyelenggaraan pemungutan PBB. Penelitian ini menggunakan metode kualitatif yang menghasilkan data deskriptif dan diperoleh melalui proses wawancara dengan informan, studi dokumentasi dan studi kepustakaan. Pemilihan informan dilakukan dengan metode purposive sampling. Jumlah informan sebanyak 18 orang yang terdiri dari Lurah , Staf Kelurahan, Tokoh Masyarakat (Ketua RT) serta masyarakat yang berasal dari dua Kelurahan yaitu Sulanjana dan Kasang. Dan hasil penelitan diketahui bahwa peran yang dilaksanakan oleh Lurah Sulanjana dan Lurah Kasang dalam penyelenggaraan pemungutan PBB antara lain dengan melakukan pembinaan aparat pemenntah kelurahan, mengadakan kerjasama dengan tokoh masyarakat (Ketua RT), mensosialisasikan tentang PBB kepada masyarakat, memberikan kelancaran pelayanan kepada masyarakat sampai dengan pembenan sanksi kepada masyarakat yang menunggak PBB. Adapun faktor pendukung di Kelurahan Sulanjana adalah pemahaman masyarakat tentang PBB, kerjasama yang baik dengan tokoh masyarakat (Ketua RT), faktor kepemimpinan yang ditunjukkan oleh Lurah Sulanjana yaitu sebagai pemimpin yang menjadi panutan bagi masyarakatnya, seta sumber daya manusia yaitu aparat kelurahan. Sedangkan faktor pendukung yang ditemui di Kelurahan Kasang yaitu adanya kerjasama yang baik antara Lurah dengan tokoh masyarakat (Ketua RT). Sedangkan faktor yang menghambat peran Iurah dalam penyelenggaraan pemungutan PBB di Kelurahan Sulanjana adalah administrasi PBB yang masih kurang memadai. Sedangkan faktor penghambat yang terjadi di Kelurahan Kasang adalah administrasi P88 yang kurang memadai, kepemimpinan Iurah yang mulai berkurang motivasinya dalam menjalankan kepemimpinannya, seta kurangnya sumber daya manusia atau aparat kelurahan di Kelurahan Kasang. Pelaksanaan peran di 2 (dua) kelurahan ini terdapat beberapa perbedaan, yaitu dalam hal memotivasl aparat, sosialisasi kepada masyarakat, kepemimpinan dan Lurah, seta beberapa faktor pendukung dan penghambat yang berbeda dan dua kelurahan tersebut. Perbedaan inilah yang menyebabkan terjadinya pencapaian target PBB yang berbeda di Kelurahan Sulanjana dan Kelurahan Kasang. Adapun saran yang dikemukakan dalam basis ini adalah pertama kebijakan yang ditetapkan secara bersama-sama antara Camat Jambi Timur dan Lurah yang berada di Kecamatan Jambi Timur agar dibukukan dan dibuat petunjuk operasionalnya secara teknis, kedua penambahan jumlah aparat Kelurahan Kasang agar pembagian tugas di Kelurahan dapat berjalan seimbang dengan jumlah aparat yang tersedia, keliga agar pemerintah Kelurahan Sulanjana dan Kelurahan Kasang melakukan pembaharuan data PBB dengan melaksanakan pendataan ulang terhadap objek dan subjek pajak di kelurahan masing-masing mengingat harga tanah yang berubah sehingga mempengaruhi dalam pencapaian target PBB.

Abstrak :
Tesis ini membahas tentang ketentuan voluntary disclosure yang ada dalam hukum pajak di Indonesia. Latar belakang masalah adalah wajib pajak yang awalnya mengetahui atau menghendaki adanya suatu penghindaran pajak, tapi dengan kesadaran sendiri dapat berupaya memperbaiki dan mengubah perhitungan pajak-pajak terhutang. Terhadap kekeliruan dalam pengisian SPT yang dibuat oleh wajib pajak, wajib pajak masih berhak untuk melakukan pembetulan SPT atas kemauan sendiri, dan mengungkapan ketidakbenaran pengisian SPT (voluntary disclosure) sesuai dengan peraturan perundangundangan perpajakan. Kegunaan penelitian ini akan memberikan rekomendasi terhadap penerapan ketentuan perundang-undangan perpajakan tentang upaya voluntary disclosure, seperti pembetulan SPT dan pengungkapan ketidakbenaran pengisian SPT, yang relevan dengan peningkatan penerimaan negara dan implikasinya dengan tax compliance dan tax enforcement. Penelitian ini adalah penelitian kualitatif dan bersifat deskriptif analisis. Hasil dari penelitian ini adalah mendorong wajib pajak menggunakan haknya untuk melakukan voluntary disclosure dengan harapan dapat mengurangi upaya tax enforcement dan administrative cost, sehingga tax compliance meningkat, serta penerimaan pajak juga meningkat. Oleh karena itu, keringanan sanksi diperlukan agar wajib pajak pada saat melakukan voluntary disclosure tidak terbebani sanksi yang lebih besar dibandingkan sanksi yang dikenakan ketika otoritas perpajakan melakukan tax enforcement.

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This study discusses about the voluntary disclosure provisions that have been included in the Indonesia Tax Law. The issue is the taxpayers who initially knew or required an avoidance of tax, but the voluntarily amend and correct the calculation of their taxes payable. For all mistakes in filing tax return, the taxpayers have the right to make any corrections, and disclose of incorrectness in completing the filed tax return in accordance with tax law. The usefulness of this study will provide recommendations on the implementation of the provisions of tax laws concerning voluntary disclosure, such as amendment of tax return or disclosure of incorrectness in completing the filed tax return, that has relevance to increase tax revenues and its implications with tax compliance and tax enforcement. This study is qualitative and descriptive analysis. The results of this study are encouraging taxpayers to use their rights to make voluntary disclosure to reduce the tax enforcement efforts and administrative costs, thus increasing tax compliance and tax revenues. Therefore, reducing/waiving penalties are necessary for the taxpayer to make voluntary disclosure. When doing voluntary disclosure, the penalties should be lower than the penalties of tax enforcement.

Abstrak :
ABSTRAK
Dalam pemulihan ekonomi akibat krisis moneter tahun 1998, pemerintah Indonesia, menerima pinjaman luar negeri dari JBIC untuk pelaksanaan proyek pemerintah melalui perjanjian penerusan pinjaman antara Pemerintah Pusat Republik Indonesia dengan perusahaan- BUMD/BUMN. Hal ini diatur dalam Peraturan Pemerintah Nomor 42 Tahun 1995 Tentang Bea Masuk, Bea Masuk Tambahan, Pajak Pertambahan Nilai dan Pajak Penjualan Atas Barang Mewah dan Pajak Penghasilan Dalam Rangka Pelaksanaan Proyek Pemerintah Yang Dibiayai Dengan Hibah atau Dana Pinjaman Luar Negeri serta peraturan pendukungnya. Peraturan ini mengatur tentang pembebasan seluruh kewajiban bea masuk, bea masuk tambahan atas impor barang dan material serta seluruh pajak terkait dengan pelaksanaan proyek pemerintah. Namun demikian peraturan perundang-undangan yang ada terkait dengan impor barang dan material untuk proyek pemerintah belum mengatur masalah yang kritikal yaitu kepemilikan surplus material. Salah satu proyek yang mengalami masalah ini adalah Contract Package No. 4 West Java Distribution Pipeline di PT Perusahaan Gas Negara (Persero) Tbk, yang menyebabkan perselisihan antara pemilik pekerjaan dan kontraktor. Kontrak tersebut menggunakan kontrak standar FIDIC Plant Design Build, yang menganut sistem nilai kontrak lumpsum. Kontrak standar FIDIC dipergunakan terkait dengan pinjaman luar negeri untuk Proyek CP-4. Tujuan dari tesis ini adalah menganalisa penerapan peraturan perundang-undangan dan pasalpasal dalam kontrak terkait permasalahan surplus material dengan menggunakan metode studi kasus. Analisa penyelesaian surplus material tersebut menjadi topik utama dalam penelitian yang menggunakan pendekatan yuridis normatif ini. Pendekatan tersebut dilakukan untuk menganalisis data dalam menggambarkan kepemilikan surplus material pada proyek pemerintah. Dengan penulisan ini diharapkan dapat dibuat peraturan yang jelas mengenai surplus material dalam proyek pemerintah sehingga permasalahan tersebut tidak terulang kembali.

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ABSTRACT
In order to support the economic recovery due to the monetary crisis in 1998, Indonesia Government has received foreign or offshore loans from JBIC to develop the government projects through the subsidiary loan agreement between the Government of Indonesia with the state-owned companies BUMD/BUMN. The development of government projects is ruled within Government Regulation Number 42 Year 1995 regarding Import Duties, Value Added Tax and Sales Tax on Luxury Goods and Income Tax in The Framework of Implementation of Government Projects Financed with Grant or Foreign Loan, and the other supporting regulations. Such regulation is ruling about the exemption of all import duties of goods and materials and all taxes related to development of government project. However the existing prevailing regulation related to the imported goods and materials for government project has not yet regulate the critical issue on the surplus material. One of government project dealt with such issue is Contract Package No. 4 West Java Distribution Pipeline in PT Perusahaan Gas Negara (Persero) Tbk, which was caused dispute between the employer and the contractor. Such contract is using standard contract FIDIC Plant Design Build which is adhere the value system lumpsum contract. The standard contract FIDIC was utilized due to the offshore loan for CP-4 project. The main objective of this thesis is to analyze the implementation of provision or terms and conditions in the related regulations and the Contract regarding the surplus material by using case study method. The analysis of the completion of a surplus of the materials is the main topic in the research that uses the juridical normative approach. Such approach shall be use in data analysis to describe the ownership of surplus material in the government project. Therefore within this thesis, it is being expected that the government may issue a clear regulations regarding surplus material in the government project, therefore these problems do not occur again in the future.

Abstrak :
Pajak merupakan sumber utama penerimaan negara yang salah satunya berasal dari tanah dan atau bangunan berupa Pajak Penghasilan atas pengalihan hak maupun atas sewa, Pajak Bumi dan Bangunan serta Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB). Pajak tersebut dikenakan dikarenakan adanya perbuatan hukum yang dilakukan oleh masyarakat yang selalu harus diikuti dengan pembuatan akta-akta yang diantara dibuat oleh Notaris. Penulisan tesis ini bertujuan untuk mengetahui dan memahami pengaturan paling mutakhir mengenai pelaksanaan pemungutan pajak yang dapat dikenakan terkait dengan akta yang dibuat oleh Notaris atas tanah dan atau bangunan dan mengetahui peran Notaris dalam pemungutan pajak serta hambatan yang ditemui oleh Notaris dalam pemungutan pajak tersebut sehingga dapat memberikan simpulan dan saran mengenai hal ini kepada dinas dan instansi terkait demi penyelenggaraan pungutan pajak yang lebih baik di masa mendatang. Penelitian ini menggunakan metode normatif empris dengan penelitian kepustakaan yang bersifat deskritif yang menggunakan data sekunder dan wawancara. Berdasarkan hasil analisis dan wawancara dapat disimpulkan bahwa pelaksanaan pemungutan pajak dilaksanakan secara berbeda-beda, seharusnya Notaris sebelum membuat akta harus menerima bukti pembayaran pajak dari para pihak. Selain itu, peran Notaris dalam pemungutan pajak sebagai perpanjangan tangan pemerintah sangat signifikan karena dari Notaris dapat diperoleh wajib pajak baru melalui pembuatan NPWP maupun data-data yang akurat mengenai adanya suatu perubahan yang terjadi terhadap Obyek Pajak melalui akta-akta yang dibuat Notaris.

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Taxes are the main source of state revenues, one of which comes from the land and the building or in the form of income tax on the transfer of rights as well as the rent, taxes and Customs building as well as the acquisition of rights to land and buildings (BPHTB). These taxes are imposed owing to legal action undertaken by the community that should always be followed by the creation of the deed-a deed between created by notary public. The writing of Taxes are the main source of state revenues, one of which comes from the land and or building form of income tax on the transfer of rights or rent, Land and Building Tax and Customs Acquisition of The Rights Transfer of Land and Building (BPHTB). These taxes are imposed due to the legal actions undertaken by people who are always to be followed by the creation of the deeds among the Notary. This thesis aims to know and understand the most current arrangements regarding the implementation of tax collection which can be associated with the act made by Notary on land and or building and know the Notary role in tax collection as well as obstacles encountered by notary in the tax collection so that it can provide a conclusion and advice on the matter to the relevant agencies for the service and maintenance of better tax collection in the future. This research is using an empirical normative methods of the literature which is a descriptive study using secondary data and interviews. Based on the results of the analysis and interviews, it can be concluded that the implementation of tax collection are implemented diffrently and Notary must receive proof of tax payment from the party before making the deeds. In addition, the role of Notary is very significant in collecting taxes as a Government?s extension of power because Notary can obtain new taxpayer through creating NPWP or obtain an accurate data on the changes of Tax Object through deeds made by the Notary.

Abstrak :
Tesis ini membahas tentang asas keadilan dan kepastian hukum pada Pasal 29 Peraturan Pemerintah (PP) No. 74 Tahun 2011 dilihat dari Pasal 13A Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan (UUKUP). Tetapi Pasal 29 PP melarang untuk melakukan permohonan pengajuan keberatan. Permasalahan yang timbul yaitu pelarangan permohonan upaya hukum keberatan tersebut ternyata bertentangan dengan UUKUP dan ternyata PP tersebut juga terindikasi tidak memenuhi ketentuan pada UU Nomor 12 Tahun 2011 UU Pembentukan Peraturan Perundang-undangan (UUPPP). Oleh Karena latar belakang tersebut, maka pokok permasalahan tesis ini adalah apakah Pasal tersebut telah sesuai dengan asas keadilan dan kepastian hukum dalam perpajakan dan bagaimana dengan upaya hukumnya terhadap Wajib Pajak itu sendiri. Permasalahan tersebut dibahas dengan menggunakan tipologi penelitian deskriptif-perspektif, dengan menggunakan metode penelitian kepustakaan dan ditambah dengan informasi dari narasumber yang terkait, sehingga menghasilkan kesimpulan yaitu ternyata Pasal 29 PP No.74 Tahun 2011 tesebut tidak mencerminkan asas keadilan dan asas kepastian hukum bagi Wajib Pajak (WP), dan upaya hukum yang dapat dilakukan adalah dengan 2 cara yaitu cara pertama dengan mengedepankan system case by case yang kedua yaitu dengan langsung mengajukan judicial review. ...... This thesis discusses about the principles of justice and the rule of law in Article 29 of Government Regulation No. 74 In 2011 seen from Article 13A of Law the General Provisions and Tax Procedures. But Article 29 of the Regulation prohibits the submission of objections to the petition. The problems that arise are banning the application for legal remedy of appeal was contrary to land it also indicated that Government Regulation does not meet the provisions of Act Regulation No. 12 In 2011 Act Establishment of Legislation. By because on this background, the subject matter of this thesis is whether the article has been in accordance with the principles of justice and the rule of law in taxation and how the legal efforts against taxpayers themselves. The problem is addressed by using descriptive research typology perspective, using research literature and coupled with information from relevant sources, resulting in a conclusion that turns Article 29 of Government Regulation No. 74 In 2011 proficiency level does not reflect the principles of justice and the principle of legal certainty for Taxpayers, and remedies that can be done in 2 ways is the first way to promote system case by case the second is to directly apply for judicial review.