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"The research aims to analyze the tax incentive policy for the donation given to research and development activities in Indonesia, as stated in Law No. 36 of 2008 on the Income Tax. The research is descriptive and uses qualitative approach. The result of the research shows that the tax incentive policy for the donation given to research and development activities in Indonesia successfully increases the number of donations and therefore support the increase of innovative products of the research and development activities."

"In globalization era and growth of business which progressively wide in this time, where commerce have been conducted not merely passing by domestic but also overseas (borderless), hence good support facility and medium is needed for the fluency of commerce. In the growth of business world, the banking industry is one of the supporters of efficacy of business conducted by all entrepreneurs.In a vast growth of technology, society become critical and progressively tends to claim amenities from banking industry. Client thinks more of doing transaction expenditure not in cash but with non-cash, which is credit card.Transaction with this credit card give value added amenity to the owner (card holder), because they needn't to carry cash anymore in quite a lot number, so that they will feel more practical and peaceful when can spend with credit card.Intention of this research is to know and answer concerning how calculation of treatment of taxation of credit card industry especially of reward accepted by publisher of credit card, arising out problems of usage of credit card and also rewards accepted by publisher of credit card and also the bearing of with calculation of his Tax.This research object is one of the bank or publisher of credit card, and some owners of existing credit card is region of Jakarta. Research method design covers data collecting technique and technique analyze data through interview with a few relevant parties, for example with owner of credit card, publisher of credit card in this case financial institution or banking, and also other parties for example from internal revenue which is very know categorically concerning how implementation or imposition of Tax of credit card product or service published by banking party or this financial institution.This research result is governmental opportunity extend body taxpayer or corporate world leave open wide so that the needed is how to net and isn't it the potency creatively and success. With Tax incentive or restitution, consumer tend to use card and finally will push merchant, shop, and middle retail under to apply expense pass card. Hereinafter, all this transactions will be gathered in one data center which is very good for compiling monetary strategy, economics, system payment of national, domestic commerce, and acceptance of Tax.With Tax incentive or restitution, consumer tend to use card and finally will push merchant, shop, and middle rite under to apply expense pass card. Hereinafter, all this transactions will be gathered in one data center which is very good for compiling monetary strategy, economics, system payment of national, domestic commerce, and acceptance of Tax. This transaction will create cashless society in narrow tight meaning. For payment transaction of non-cash, smaller circulation of bank note and narrow circulation of bad coin.Support require to and readiness of corporate world in concerned in transaction area payment of this electronics, start from bank, merchant, and service payment of electronics. The parties in concerned this do not be harmed or decrease fee."

"This quantitative research relates tax-incentive policy with investment-climate for foreign-invested ompanies in textile industry by using the method of survey analysis. This research took samples by using simple random sampling method. The result shows that the tax-incentive policy is not significantly related to investment-climate of foreign-invested companies in textile industry in Indonesia. There are a lot of factors that influence investment-climate, among others, the availability of cheap, professional experts, political stability, the condition of market and its potential, macro-economic stability, the condition of infrastructure, legal certainty, and the condition of bureaucracy, as well as the rate of corruption in Indonesia. Based on the analysis on the research result, however, market access appears to be the significant factor that generates foreign investors in textile industry in Indonesia"

"Tesis ini menganalisa undang-undang pajak penghasilan dan peraturan perpajakan yang terkait dengan pemberian insentif pajak dan pencegahan tax avoidance yang dilakukan oleh perusahaan melalui kegiatan tanggung jawab sosial perusahaan. Dalam penelitian ini diambil tema tanggung jawab sosial yang banyak dilakukan oleh perusahaan dan kemudian di analisis insentif pajak yang diberikan pemerintah dan menganalisis peraturan mencegah tax avoidance atas kegiatan tersebut. Penelitian ini bersifat deskriptif analitis dengan memaparkan informasi mengenai suatu permasalahan, wawancara nara sumber ahli, dan analisa kualitatif dengan acuan literatur dan ketentuan yang berlaku. Hasil dari penelitian ini bahwa insentif pajak telah memadai diberikan oleh pemerintah untuk wajib pajak badan, namun untuk peraturan yang mengatur mengenai pelaksanaan sekaligus sebagai pencegah terjadinya tax avoidance belum cukup memadai.

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The focus of this study is to analyze the income tax law and tax regulations relating to the granting of tax incentive and prevention of tax avoidance by companies through corporate social responsibility activities. This research takes the themes of social responsibility which is mostly done by the company and also the analysis of tax incentives given by government and analyze regulations to prevent tax avoidance on such activities. The study is conducted in analytical descriptive in order to explain related information by interviewing the expert and perform qualitative analysis from related literature and regulations. This study finds that there are adequate tax incentive granted by the government for corporate taxpayers, however, for regulations governing the implementation as well as the prevention of tax avoidance is insufficient."

"Abstract. This quantitative research relates tax-incentive policy with investment-climate for foreign-investedcompanies in textile industry by using the method of survey analysis. This research took samples by usingsimple random sampling method. The result shows that the tax-incentive policy is not significantly related toinvestment-climate of foreign-invested companies in textile industry in Indonesia. There are a lot of factors thatinfluence investment-climate, among others, the availability of cheap, professional experts, political stability, thecondition of market and its potential, macro-economic stability, the condition of infrastructure, legal certainty,and the condition of bureaucracy, as well as the rate of corruption in Indonesia. Based on the analysis on theresearch result, however, market access appears to be the significant factor that generates foreign investors intextile industry in Indonesia."

"ABSTRAKKonsumsi listrik Indonesia meningkat setiap tahun. Jika dibandingkan dengan negara lain seperti Thailand, Vietnam, Malaysia, dan Singapura, konsumsi listrik per kapita Indonesia masih sangat rendah. Pemerintah Indonesia harus menjamin ketersediaan serta pemerataan akses listrik. Namun, sebagian besar pembangkit listrik yang ada di Indonesia masih menggunakan bahan bakar fosil. Dalam rangka menjamin ketersediaan listrik di masa mendatang, Pemerintah Indonesia mendorong pengembangan pembangkit listrik tenaga energi baru dan terbarukan. Salah satunya adalah pembangkit listrik tenaga biomassa yang sangat berpotensi untuk dikembangkan. Upaya yang dilakukan oleh Pemerintah Indonesia diantaranya adalah memberikan fasilitas pajak penghasilan untuk penanaman modal di bidang pengembangan Pembangkit Listrik Tenaga Biomassa (PLTBm). Dengan demikian, dilakukan analisis terkait critical success factor (CSF) perusahaan pengembang PLTBm, pemanfaatan kebijakan fasilitas pajak penghasilan ditinjau dari asas perpajakan, serta kebijakan insentif pajak penghasilan di Amerika Serikat. Metode penelitian yang digunakan adalah metode kualitatif dengan teknik analisis data kualititatif. Dari hasil wawancara mendalam dan studi literatur, terdapat 4 jenis CSF yang memengaruhi keberhasilan pengembangan PLTBm antara lain faktor industri yang adalah planning pengadaan PLTBm oleh PT PLN dan dukungan perbankan lokal, faktor strategis yang adalah pengadaan kontrak dengan penyedia bahan bakar biomassa dan pemilihan lokasi PLTBm yang sesuai, faktor lingkungan yang adalah peraturan pemerintah dan teknologi, serta faktor temporal yang adalah memilih negara tujuan ekspansi dan realokasi sumber daya. Terkait pemanfaatan fasilitas PPh di Indonesia, masih belum banyak perusahaan yang memanfaatkannya karena pelaku usaha yang juga belum banyak serta sosialisasi yang belum masif. Di Amerika Serikat, bentuk fasilitas PPh yang diberikan adalah production tax credit. Fasilitas PPh diperlukan sebagai pendorong pengembangan PLTBm."

"ABSTRAKPenelitian ini berlatar belakang bahwa daur ulang merupakan salah satu cara yang dapat digunakan untuk mengatasi permasalahan sampah plastik. Tujuan penelitian ini adalah menganalisis faktor yang mendorong diperlukannya insentif pajak bagi industri daur ulang plastik serta menganalisis alternatif pemberian insentif bagi industri daur ulang plastik di Indonesia. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Teknik pengumpulan data dilakukan melalui wawancara mendalam. Hasil dari penelitian ini menunjukan bahwa terdapat beberapa faktor baik fiskal maupun non fiskal yang mendorong pemberian insentif bagi industri daur ulang plastik dari segi strength, weakness, opportunity, dan threat. Insentif fiskal yang dapat diberikan bagi industri daur ulang plastik adalah PPN tidak dipungut sedangkan insentif non fiskal yang dapat diberikan adalah Extended Producer Responsibility. Dengan demikian disajikan analisis berupa kajian insentif yang dapat diberikan bagi industri daur ulang plastik di Indonesia.

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ABSTRACT

This research has a background that recycling is one of many ways that can be use to overcome the plastic waste problem. The purpose of this study is to analyze the factors that encourage the need for tax incentives for plastic recycling industry and analyzing the alternative of providing incentives for the plastic recycling industry in Indonesia. This study use a descriptive qualitative approach. Data collection techniques are done through in-depth interviews. The results of this study indicate there are several factors, both fiscal and non-fiscal, that encourage incentives for the plastic industry in terms of strength, weakness, opportunity, and threat. Fiscal incentive that can be given to the plastic recycling industry is non-collected VAT while non-fiscal incentive that can be given is Extended Producer Responsibilty. Thus presented an analysis in the form of incentive studies that can be given to the plastic recycling industry in Indonesia. "

"Skripsi ini membahas mengenai pencabutan fasilitas pajak penghasilan atas industri reksa dana yang kemudian melihat pengalaman dengan kebijakan perpajakan mengenai hal yang sama di negara Malaysia. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Hasil penelitian menyimpulkan bahwa reksa dana saat ini telah berkembang dan sudah memenuhi tujuan pemberian fasilitas pajak sehingga tidak perlu lagi diberikan fasilitas tersebut. Selain itu pencabutan fasilitas pajak penghasilan bertujuan untuk menciptakan equal treatment serta mengeliminasi terjadinya tax avoidance. Meskipun di Malaysia reksa dana dibebaskan dari pengenaan pajak, Indonesia tidak serta merta dapat mengikuti hal tersebut karena setiap negara mempunyai kebutuhan yang berbeda.

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This study describes the revocation of income tax facility that previously enjoyed by the investment fund industry in Indonesia up to 2008 and conducts a comparative analysis with those happen in Malaysia. The research is using qualitative approach with a description typed of methodology. This concludes that investment fund has tremendously growing and the government is of the view that it is time to revoke the tax incentive so that it can contribute tax collection equally and eliminate tax avoidance. Even though Malaysia exempt investment fund from income tax it does not means that Indonesia should follow because every country had different purposes. This research recommended investment manager to adjust the product of investment fund."

"Dinas Perhubungan DKI Jakarta telah mengajukan permohonan pembebasan bea masuk atas impor bajaj berbahan bakar gas. Namun permohonan tersebut tidak dikabulkan oleh Kementerian Keuangan. Penelitian ini bertujuan untuk menjelaskan latar belakang tidak diberikannya fasilitas pembebasan bea masuk atas impor bajaj berbahan bakar gas. Pada dasarnya, fasilitas pembebasan bea masuk diberikan guna menunjang pembangunan. Skripsi ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui studi lapangan dan studi literatur. Hasil penelitian menunjukkan bahwa latar belakang tidak diberikannya fasilitas pembebasan bea masuk impor bajaj adalah karena bajaj bukan termasuk kendaraan umum yang memiliki fungsi vital bagi transportasi Indonesia.

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Jakarta Transportation Agency has applied for exemption of import duty on gas-fueled bajaj. However, the request was not granted by the Ministry of Finance. This study aims to explain the background of not granting exemption of import duty on gas-fueled bajaj. Basically, the import duty exemption is given to support national development. This thesis uses a qualitative approach to data collection techniques through field studies and literature. The results showed that the background is not given import duty exemption for Bajaj three-wheeler because bajaj is not including public transport which has a vital function for the Indonesian transport."

"Skripsi ini membahas mengenai kebijakan insentif pajak atas sumbangan untuk penanggulangan bencana. Penelitian ini dilakukan untuk mengevaluasi insentif pajak atas kegiatan pemberian sumbangan untuk penanggulangan bencana berdasarkan indikator kriteria evaluasi kebijakan oleh William Dunn. Metode penelitian dilakukan dengan menggunakan pendekatan kualitatif dan teknik analisis data kualitatif. Data yang digunakan pada skripsi ini diperoleh dengan cara melakukan wawancara mendalam kepada beberapa narasumber yang dianggap relevan dengan permasalahan yang diangkat. Hasil dari penelitian menunjukkan bahwa regulasi kebijakan insentif pajak atas sumbangan untuk penanggulangan bencana, secara keseluruhan belum memenuhi indikator kriteria evaluasi kebijakan William Dunn. Belum terpenuhi sebab insentif pajak atas sumbangan bencana belum dapat dimanfaatkan oleh Wajib Pajak sebagai penyebab dari terbatasnya persyaratan yang diberikan. Agar insentif pajak atas sumbangan penanggulangan bencana dapat berjalan efektif, pemerintah perlu melakukan sosialisasi supaya kebijakan insentif yang dimaksud dapat tersampaikan dengan baik. Selain itu, diperlukan penyesuaian terkait ketentuan insentif berdasarkan kondisi saat ini, seperti mempertimbangkan pelonggaran persyaratan status bencana yang menjadi sasaran insentif.

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This thesis discusses about the tax incentive policy for donations activities for disaster management. This research was conducted to evaluate tax incentives for donation activities for disaster management based on policy evaluation criteria by William Dunn. The research method is carried out using a qualitative approach and qualitative data analysis techniques. The data used in this thesis is obtained by conducting in-depth interviews with several speakers who are considered relevant to the issues raised. The results of the study indicate that the tax incentive policy regulation for donations activites for disaster management, as a whole, has not met William Dunn's policy evaluation criteria. Not yet fulfilled because tax incentives for disaster donations have not been utilized by taxpayers as a cause of the limited requirements given. In order for tax incentives to contribute to disaster management to be effective, the government needs to socialize so that the incentive policy in question can be conveyed well. In addition, adjustments are needed related to incentive provisions based on current conditions, such as considering the easing of disaster status requirements that are targeted by incentives."