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"Alternative Policy in the Final Tax on Stock Sales Conducted Through Stock ExchangesBeginnings 1995, any gains received by any individual person or body corporate on stock sales which are conducted through stock exchanges have been subjected to a final tax of 0.1% of their gross value. The tax is withheld by the stock exchange, broker, or dealer concerned. In practice, this policy has caused problems due to the fact that the tax is conclusive in nature such that one cannot claim that the economic resources in the form of money or funds received from stock sales are revenue until any costs and/or expenses which may be incurred are taken into consideration. In addition, in a bearish market even taxpayers who have suffered capital losses must pay this tax. Such losses cannot be compensated for or refunded. However, in a bullish market the policy is found "favorable" as stock sellers are not subject to the maximum marginal tax rate of 30% but a final tax of a mere 0.1% of any capital gains they enjoy.

Discussion focuses on such things as the reasons for the introduction of the final tax, whether this tax meets the principles of justice, problems which arise from this tax and how to apply it to foreign taxpayers in connection with tax treaties.

In addition to the concept of income, particularly the accretion concept of income, four maxims, equality, certainty, convenience and economy, were employed to deal with such issues.

For this purpose, the author reviewed the final tax policy employing a descriptive and analytical method through both desk research and field research to gather the relevant data and information.

From the review, the author has found that the policy has caused injustice to taxpayers. Taking into consideration the ideals as set forth in the accretion concept of income or the S-N-S concept, an increase in economic capacity which forms an income serves as the net earnings which permit deduction from any costs which may be incurred and connected with the processes to gain, collect and maintain such an income. In addition, this increase must be capable of being measured and must not distinguish between the types of its source so that horizontal equity may be applied, equal treatment for the equals. In further addition, the policy employs a flat rate. As a result, small-scale taxpayers bear an equal rate to that born by large-scale taxpayers. Ideally, tax rates should reflect vertical equity In that the more income one enjoys the bigger tax burden he should bear, unequal treatment for the unequal.

Notwithstanding, tax authorities hold the sovereign tax power and have an interest in the supervision and securing tax receipt potential, in particular that from securities taxpayers. Notwithstanding its simplification effect on tax collection, the self-assessment system which has been introduced through the Income Tax Law has brought about technical problems in the reporting of capital gains on stock sales through annual returns.

In order to deal with the problems above, the author recommends revoking the charging of the final tax on stock sales and treating such sales as withholding tax objects instead. Hence, it is expected that tax authorities will not lose tax receipt potential at one time from stock transactions on stock exchanges and that taxpayers' concern with equity will be answered.

xii + 119 pages

Bibliography: 30 books, 11 official documents, several daily general newspapers (from the years 1970 up to and including 2001)"

"Penelitian ini membahas tentang dampak Pengeluaran Anggaran Pemerintah, difokuskan pada Daerah Khusus Ibukota Jakarta, atas pajak penghasilan final Jasa Konstruksi. Tujuan dari penelitian ini adalah untuk menganalisis, menjelaskan dan membahas proses pengeluaran anggaran (Periode 2010 - 2015), penyerapan anggaran terhadap Pajak Penghasilan Final atas Jasa Konstruksi. Pendekatan dalam penelitian ini adalah pendekatan kualitatif dengan menganalisis wawancara. Hasil penelitian menunjukkan bahwa proses Anggaran Pemerintah yang dimulai dengan menampung aspirasi masyarakat untuk dijadikan RAPBD (Rancangan Anggaran Pendapatan dan Belanja Daerah). Kemudian, Gubernur DKI Jakarta akan menyerahkan kepada Dewan Perwakilan Rakyat Daerah (DPRD). DPRD akan meninjau, membahas dan mengesahkan APBD (Anggaran Pendapatan dan Belanja Daerah) dan didistribusikan ke masing-masing daerah. Terdapat beberapa faktor yang menjadi hambatan pemerintah daerah dalam penyerapan anggaran APBD. Karena sebagian pajak terealisasi dari penyerapan pengeluaran pemerintah daerah pada infrastruktur, yang akan mengurangi pendapatan pemerintah dari Pajak Penghasilan Final Jasa Konstruksi.

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This reasearch discusses about the impact of Government's Budget Expenditure, referring to DKI Jakarta, on final income tax of Construction Services. The purpose of this study is to analyze and valuate process of budget expenditure (2010 - 2015 Period), barriers and the impact of the delay projects and under relized analysis Government's budget spending on final income tax of Construction Services. The approach used in this study employs a qualitative approach to data collection methods, literature study and unstructured interviews techniques. This study started with the budgeting process in local parlement (DPRD), approval and enacment. After review the final income tax system applicable on construction, the study analysis the role of government capital spending fiscal government budget may exist. Finally, it is found that underspending of infrastructure budget may result in tax revenue skint fall."

"ABSTRAKPeraturan Pemerintah Nomor 23 tahun 2018 menetapkan tarif Pajak Penghasilan (PPh) sebesar 0,5 persen dan bersifat final atas penghasilan yang diperoleh Wajib Pajak dengan peredaran bruto tidak lebih dari Rp 4,8 miliar dalam satu tahun pajak. Wajib pajak yang dapat memanfaatkan fasilitas pajak dengan tarif 0,5 persen meliputi Wajib Pajak Orang Pribadi dan Wajib Pajak Badan yang berbentuk koperasi, persekutuan komanditer, firma, atau perseroan terbatas. Permasalahan dalam penelitian ini adalah bagaimana dengan Badan Usaha Milik Desa dan apakah BUM Desa dapat memanfaatkan fasilitas tarif PPh final sebesar 0,5 persen atau tidak. Tujuan penelitian ini adalah untuk mengetahui kewajiban perpajakan BUM Desa dengan berlakunya PP 23 Tahun 2018. Penelitian ini merupakan penelitian jenis kualitatif yang bersifat deskriptif dengan tujuan problem solution. Hasil penelitian menyimpulkan bahwa BUM Desa dikategorikan sebagai Wajib Pajak Badan yang dapat memanfaatkan fasilitas tarif PPh 0,5 persen final. Untuk mencapai kepastian hukum dan memenuhi semangat penerbitan PP 23 Tahun 2018 disarankan agar dalam penyusunan aturan pelaksanaan ditegaskan bahwa BUM Desa dapat disamakan dengan Wajib Pajak badan."

"Profesi Dokter selain bekerja di Rumah Sakit/Klinik, dokter juga dapat membuka praktik mandiri. Untuk menghitung penghasilan netonya, dokter dapat menggunakan fasilitas yang diberikan oleh pemerintah dengan kebijakan Norma Penghitungan Penghasilan Neto (NPPN). Profesi Dokter yang sudah tidak asing dikenal oleh masyarakat sebagai pekerja yang mayoritas waktunya diberikan untuk pasien membuat para pekerja profesi dokter kurang memiliki waktu untuk mencatat penghasilan dan menghitung pajaknya. Sehingga banyak para dokter yang menyampaikan aspirasinya kepada BKF maupun DJP menginginkan pengenaan PPh Final.. Oleh karena itu, tujuan dari penelitian ini adalah untuk mengeksplorasi prospek skema penerapan PPh Final bagi tenaga ahli profesi dokter untuk dijadikan rekomendasi kebijakan prospektif atas PPh Final bagi tenaga ahli profesi dokter ditinjau dari asas Ease of Administration. Penelitian ini menggunakan pendekatan kualitatif serta mengadopsi paradigma post-positivisme dengan teknik pengumpulan data studi kepustakaan dan studi lapangan melalui wawancara mendalam. Hasil penelitian menunjukkan bahwa alternatif skema PPh Final bagi Profesi Dokter yang melakukan praktik mandiri memenuhi asas Ease of Administration. Namun, meskipun alternatif skema PPh Final telah memenuhi asas Ease of Administration, skema tersebut bukan menjadi solusi dari permasalahan-permasalahan profesi dokter. Terdapat beberapa alasan skema PPh Final tidak dapat menjadi alternatif dalam penelitian ini, salah satunya yaitu akan terjadi kemunduran hukum pajak dan mencederai asas keadilan yang dalam kebijakan NPPN sudah diakomodir oleh pemerintah.

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Doctor's profession apart from working in a hospital/clinic, doctors can also open independent practices. To calculate their net income, doctors can use the facilities provided by the government with the Net Income Calculation Norms (NPPN) policy. The medical profession, which is already familiar to the public as a worker whose majority of its time is devoted to patients, makes medical profession workers less time to record their income and calculate their taxes. So that many doctors who convey their aspirations to the BKF and DJP want it to be final. Therefore, the purpose of this study is to explore the prospects for the implementation of the Final Income Tax scheme for medical professional experts to be used as a prospective policy recommendation on Final Income Tax for medical professional experts in terms of the Ease of Administration principle. This study uses a qualitative approach and adopts a post-positivism paradigm with data collection techniques from literature studies and field studies through in-depth interviews. The results of the study show that the alternatif to the final income tax scheme for medical professionals who practice independently fulfills the principle of ease of administration. However, although the alternatif to the Final Income Tax scheme has fulfilled the Ease of Administration principle, this scheme is not a solution to the problems of the medical profession. There are several reasons why the Final Income Tax scheme cannot be an alternative in this study, one of which is that there will be a setback in tax law and will violate the principle of justice, which in the NPPN policy has been accommodated by the government."

"Laporan magang ini disusun dengan tujuan sebagai evaluasi kesesuaian proses approval pajak atas pemotongan pajak penghasilan oleh PT Start-up DIL pada vendornya dalam rangka pemenuhan kewajiban perpajakan. PT Start-up DIL adalah perusahaan start-up berkembang yang bergerak di bidang home and living. Evaluasi didasarkan pada peraturan pajak yang berlaku seperti Peraturan Menteri Keuangan. Evaluasi dilakukan atas kesesuaian identifikasi jenis pajak melalui subjek dan objek pajaknya, evaluasi dasar pengenaan pajak dan tarif, serta evaluasi jumlah yang harus dibayarkan. Hasil Evaluasi menunjukkan bahwa PT Start-up DIL telah melakukan kewajiban hitung dan potong pajak sesuai dengan peraturan perpajakan. Selain membahas evaluasi, laporan magang ini juga membahas tentang refleksi diri dan pengalaman magang yang dirasakan penulis.

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The internship report is compiled with the aim of evaluating the suitability of the tax approval process for income tax cuts by PT Start-up DIL on its vendor in order to fulfil its tax obligations. PT Start-up DIL is a growing start-up company that operates in home and living sector. Evaluation is based on applicable tax regulations such as Minister of Finance Regulations. The evaluation is carried out on the appropriateness of the identification of the type of tax based on it’s tax subject and object, the basis of taxation and rates, as well as the amount to be paid by the company. The evaluation results show that PT Start-up DIL has carried out its obligations to count and cut tax in accordance with tax regulations. Apart from discussing the evaluation, this internship report also discusses self-reflection and the author's internship experience."

"Penelitian ini menganalisis mengenai strategi transisi WP UMKM menuju sistem pajak normal. Strategi transisi dilakukan karena adanya perubahan dalam Peraturan Pemerintah Nomor 23 Tahun 2018 yang memiliki ketentuan adanya jangka waktu penggunaan peraturan. Tujuan penelitian ini adalah untuk memperoleh gambaran mengenai strategi yang dipersiapkan WP UMKM dan Direktorat Jenderal Pajak untuk transisi WP UMKM menuju sistem pajak normal serta mengetahui kendala yang dihadapi dalam menjalankan strategi tersebut. Pendekatan penelitian ini adalah kualitatif dengan teknik pengumpulan data kualitatif. Hasil penelitian menunjukkan bahwa jangka waktu penggunaan peraturan tersebut bertujuan sebagai waktu bagi WP UMKM untuk belajar mengenai pembukuan, perpajakan dalam sistem normal, dan mengembangkan usahanya. Di sisi lain, jangka waktu tersebut juga sebagai waktu bagi DJP untuk memberikan edukasi kepada WP UMKM. Adapun strategi yang dilakukan DJP adalah dengan melakukan edukasi mengenai pembukuan dan pengembangan bisnis UMKM melalui program BDS serta strategi lain yang secara langsung maupun tidak langsung dapat mengembangkan bisnis UMKM. Di sisi lain, WP UMKM tidak memiliki strategi khusus untuk bertransisi menuju sistem pajak normal. Namun, WP UMKM memiliki strategi-strategi bisnis yang beririsan dengan strategi transisi menuju sistem pajak normal. Selain itu, baik dari sisi DJP maupun WP UMKM menghadapi kendala yang dihadapi baik dari sisi internal maupun eksternalnya.

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This research is focused to analysed the transition strategy of MSMEs taxpayer into normal tax system. This transition strategy is implemented as the alteration of Government Regulation Number 23 of 2018 that contain grace period. The purpose of this research is to obtain an overview of the strategies prepared by MSMEs taxpayer and Directorate General of Taxes in trasitioning MSMEs taxpayer into normal tax system and to know the obstacles faced in carrying out the strategy. This research is using qualitative approach with qualitative data collection techniques. The results showed that the purpose of grace period was intended as a time for MSMEs taxpayer to learn about double entry bookkeeping, taxation in normal tax system and to develop its business. On the other hand, grace period was also intended as time for DGT to provide the education to MSME taxpayer. The strategies undertaken by DGT are to educate MSME's bookkeeping and business development through BDS program as well as other strategies that can directly or indirectly develop the MSMEs business. On the other hand, MSMEs taxpayer do not have a specific strategy in transitioning into normal tax system. However, MSMEs taxpayer has business strategies that intersect with the transition strategy towards normal tax system. In addition, both from the DGT and MSME taxpayer face obstacles encountered both from the internal and external factor.

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"Terhadap transaksi jual beli tanah dan/atau bangunan terdapat kewajiban pembayaran pajak yang harus dibayarkan bagi penjual yaitu PPh Pajak Penghasilan Final dan bagi pembeli Bea Perolehan Hak Atas Tanah Dan Bangunan BPHTB . PPh Final diatur berdasarkan Undang-Undang Nomor 36 Tahun 2008 tentang Perubahan Keempat Atas Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan dan Peraturan Pemerintah Nomor 34 Tahun 2016 tentang Pajak Penghasilan Atas Penghasilan Dari Pengalihan Hak Atas Tanah Dan/Atau Bangunan, Dan Perjanjian Pengikatan Jual Beli Atas Tanah Dan/Atau Bangunan Beserta Perubahannya. Sedangkan BPHTB diatur berdasarkan Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Bahwa terhadap PPh Final dan BPHTB dalam peraturan tersebut di atas, terdapat perbedaan dasar pengenaan pajak atas 1 satu objek yang sama. PPh Final dasar pengenaannya yaitu jumlah bruto dari nilai pengalihan hak/PPJB, sedangkan BPHTB dasar pengenaannya dari nilai perolehan objek pajak harga transaksi atau Nilai Jual Objek Pajak NJOP Pajak Bumi dan Bangunan PBB pada tahun terjadinya perolehan. Selain itu pada saat baru dibuat dan ditandatangani PPJB sudah dikenakan PPh Final, padahal PPJB baru berjanji antara penjual dan pembeli, belum beralihnya kepemilikan yang sah. Antara peraturan perundang-undangan yang berlaku dengan prakteknya tidak sejalan dalam menetapkan dasar pengenaan pajak PPh Final sehingga menimbulkan ketidakpastian hukum. Padahal di dalam Pasal 23 ayat A Undang-Undang Dasar 1945 menyatakan bahwa pajak dan pungutan lain yang bersifat memaksa untuk keperluan negara diatur dengan undang-undang.

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AbstractAs for the sale and purchase transaction of land and or building containing the tax which must be incurred for the seller that is Final Income Tax and for the buyer of Land Acquisition Rights BPHTB . The Final Income issued under Act Number 36 of 2008 concerning the Fourth Amendment to Law Number 7 Year 1983 concerning Income Tax and Government Regulation Number 34 of 2016 concerning Income Tax on Income from Transfer of Land andor Buildings and Binding Agreement Buy and Sell Land and or Buildings and their Changes. While BPHTB Act No. 28 of 2009 on Regional Taxes and Levies. Against Final Income and BPHTB in such arrangements, there are many tax bases on 1 one same object. The basis of income tax is the gross amount of the transfer value PPJB, while the BPHTB is the basis for the imposition of the property tax NJOP tax on Land and Building Tax PBB in the year of the acquisition. Besides that, when PPJB has just been created and signed is subject to Final Income Tax, whereas the new PPJB is ready between the seller and the buyer, the legitimate ownership has not changed over yet. Between the rules that apply to the practice is not in the context of the tax base. In Article 23 Paragraph A of the 1945 Constitution states that taxes and other levies that are specific to the purposes of the state are prepared by law."

"ABSTRAKPerlakuan biaya bunga pinjaman untuk menghitung besarnya penghasilan kena pajak dalam hal Wajib Pajak memperoleh penghasilan berupa bunga deposito yang dikenakan PPh final haruslah berpedoman pada Surat Direktur Jenderal Pajak Nomor SE-46/PJ.4/1995, dimana aturan tersebut mengindikasikan adanya dugaan penempatan dana deposito yang berasal dari dana pinjaman bank, apabila hal tersebut terjadi maka biaya bunga pinjaman pada hakikatnya adalah biaya untuk mendapatkan penghasilan berupa bunga deposito yang dikenakan PPh final, sehingga tidak dapat dibebankan sebagai biaya. Penelitian ini betujuan untuk menganalisis argumentasi dan pembuktian yang dilakukan oleh Perum Percetakan Uang RI dan Fiskus dalam menentukan bahwa biaya bunga pinjaman merupakan biaya sehubungan dengan penghasilan final atau tidak dan menganalisis Putusan Pengadilan Pajak Perum Percetakan Uang RI ditinjau dari asas kepastian hukum. Metode yang digunakan dalam penelitian ini adalah kualitatif deskriptif dengan wawancara mendalam. Hasil dari penelitian ini menunjukan bahwa menurut argumentasi fiskus koreksi biaya bunga pinjaman dilakukan karena dana yang ditempatkan pada deposito Perum Peruri berasal dari pinjaman sehingga biaya bunga tidak dapat dibebankan secara fiskal, kemudian melalui pembuktian dalam persidangan, fiskus dapat membuktikan bahwa Perum Peruri tidak dapat memenuhi 3 (tiga) unsur pengecualian pada penerapan SE-46/PJ.4/1995, selanjutnya argumentasi Perum Peruri menyebutkan bahwa dana yang ditempatkan pada deposito bukan berasal dari pinjaman, melainkan dari laba ditahan sementara dana pinjaman bukan ditempatkan pada deposito, melainkan pembelian mesin-mesin produksi, kemudian melalui pembuktiannya, Perum Peruri dapat memenuhi 3 (tiga) unsur pengecualian pada penerapan SE-46/PJ.4/1995. Pada Putusan Pengadilan Pajak sengketa ini, Majelis Hakim berpendapat substansi biaya bunga pinjaman sangat berkaitan erat dengan bidang usaha Perum Peruri, dan Putusan Pengadilan Pajak yang mengabulkan seluruhnya permohonan banding Perum Peruri telah memenuhi asas Kepastian Hukum.

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ABSTRACT

Treatment of loan interest expense for calculate the amount of taxable income in the case that a Taxpayer obtaining deposit interest income which is subject by the final income tax must refer to Director General of Taxes Letter Number SE-46/PJ.4/1995. That rules indicate the alleged placement of deposits derived from bank loans, if this happens, the interest expense on the bank loan is essentially the cost of obtaining income in the form of deposit interest subject to final tax income, so that it cannot be charged as a fiscal costs. The purpose of this research was to analyze the analyze the arguments and evidence carried out by the Perum Percetakan Uang RI and Fiskus to determine that the cost of loan interest is the costs related to the final tax or not, and to analyze the tax court ruling on behalf of Perum Peruri from the legal certainty principal. The study method is qualitative which is used in-depth interviews. The results of this study indicate that according to the arguments of the tax authorities, fiscal correction of the interest loan expense is made because the funds placed on Perum Peruri deposits come from bank loans so that the interest costs cannot be charged as a fiscal costs, and then through verification in the tax court, the tax authorities can prove that Perum Peruri cannot fulfill 3 (three) exceptions in the implementation of SE-46/PJ.4/1995. according to the argument Perum Peruri, which is stated that the funds placed on deposits did not come from bank loans, but from retained earnings while the bank loans funds were not placed on deposits, but for the purchases of production machine. then through its verification, Perum Peruri can fulfill 3 (three) exceptions in the implementation of SE-46/PJ.4/1995. In this dispute of the Tax Court, the Panel of Judges argued that the substance of the loan interest cost was closely related to Perum Peruri's business sector, and the Tax Court Decision that granted all Perum Peruri's appeal had fulfilled the principle of Legal Certainty."