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"ABSTRAKSkripsi ini membahas mengenai studi kasus putusan banding dari sengketa yang terjadi kepada Wajib Pajak dalam penerapan DGT Form ditinjau dari asas ease of administration. Penelitian ini menggunakan pendekatan kuantitatif deskriptif. Data kuantitatif diperoleh melalui studi litratur dan wawancara mendalam. Hasil dari penelitian ini peneliti menyimpulkan bahwa kebijakan Peraturan Peneapan Anti Penyalahgunaan Penghindaran Pajak Berganda yang diatur dalam PER-61/PJ/2009 belum sepenuhnya memenuhi asas ease of administration. Indikator ease of administration yang sudah dipenuhi hanya sebatas Penentuan Subjek dan Objek, sedangkan dalam Penentuan Mekanisme/Prosedur belum memenuhi dalam Indikator kepastian hukum. Selain itu indikator lain seperti Effisiensi dan Kesederhanaan, PER-61/PJ/2009 belum memenuhi asas ease of administration.

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ABSTRACT<>br>This script discusses the case study of the appeal decision of the disputes that occurred to the Taxpayer in the application of DGT Form in terms of the principle of ease of administration. This research uses descriptive quantitative approach. Quantitative data was obtained through litrature studies and in depth interviews. The results of this study the researchers concluded that the policy of Regulation of Anti Tax Treaty Abuse as regulated in PER 61 PJ 2009 has not fully fulfilled the principle of ease of administration. Ease of administration indicator that has been fulfilled is only limited to the Determination of Subject and Object, meanwhile Determination Mechanism Procedures have not fulfilled in the Indicator of Certainty. In addition to other indicators such as Efficiency and Simplicity, PER 61 PJ 2009 has not met the principle of ease of administration"

"Tesis ini menganalisis dampak PER-24/PJ/2010 terhadap kepastian hukum dan apakah persyaratan administrasi PER-24/PJ/2010 ini telah memenuhi rasa keadilan dan didasari "good faith" sesuai pasal 31 ayat 1 Vienna Convention on the Law of Tax Treaties (VCLT) dan OECD Model. Hasilnya PER-24/PJ/2010 memberikan panduan administratif pemanfaatan Persetujuan Penghindaran Pajak Berganda di Indonesia, namun persyaratan administratif yang diatur di dalamnya dapat menghalangi pemanfaatan tax treaty oleh Wajib Pajak Luar Negeri di Indonesia sehingga "good faith" dalam pasal 31 VCLT tidak dapat terpenuhi. Proses pengadaan Surat Keterangan Domisili (SKD) memakan waktu karena berhubungan dengan otoritas pajak negara lain. PER-24/PJ/2010 hendaknya direvisi dengan menambahkan sanksi administrasi bagi yang tidak melampirkan SKD sesuai batas waktu yang dipersyaratkan.

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This thesis analyzes the impact of Regulation No. PER-24/PJ/2010 on the legal certainty and services to tax payers and whether or not the administrative requirements of PER-24/PJ/2010 have fulfilled the principles of legal certainty, fulfilling the sense of fairness and are based on "good faith" pursuant to article 31 of Vienna Convention on the Law of Tax Treaties (VCLT) and OECD Model. The result are PER-24/PJ/2010 provides an administrative guideline to the utilization of Tax Treaty in Indonesia. However, the administrative requirements of PER-24/PJ/2010 may hamper the utilization of tax treaty by foreign tax payers in Indonesia, so that the definition of "good faith" as referred to in article 31 VCLT cannot be fulfilled. The process of procurement of Certificate of Domicile (COD) takes time since it relates with taxation authorities of other countries. PER-24/PJ/2010 should be revised by adding administrative penalty for those that fail to attach COD according to the time limit as required."