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ABSTRAK
Dengan menggunakan data dari dua puluh dua negara partner selama periode tahun 1999 sampai 2018, penelitian ini menunjukkan pengaruh insentif pajak terhadap Foreign Direct Investment (FDI) di Indonesia. Analisis fixed-effect dan least square dummy variable digunakan untuk menentukan arah dan signifikansi dari insentif pajak dan korelasinya dengan FDI bersama-sama dengan determinan FDI yang lain. Penelitian ini menemukan bahwa ketika insentif pajak naik, aliran FDI turun signifikan. Akan tetapi, turunnya tarif PPh Badan yang juga merupakan ukuran dari biaya investasi akan meningkatkan aliran FDI.

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ABSTRACT
Using the data from twenty-two partner countries in 1999 to 2018, this paper presents the impact of tax incentives on foreign direct investment (FDI) in Indonesia. A fixed-effect and least square dummy variable analysis are used to determine the direction and significance of tax incentives in its correlation with FDI together with other FDI determinant. The main finding shows that as tax incentives increase, the FDI flow decrease significantly. However, corporate income tax (CIT) rate which also used as investment cost proxy shows that as it decreases the FDI flow will increase.

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ABSTRAK
Tesis ini bertujuan untuk meneliti peran dari tarif tunggal PPh Badan terhadap investasi di Indonesia. Secara khusus, tesis ini bertujuan untuk mengevaluasi apakah tarif tunggal PPh Badan dapat meningkatkan investasi dengan menggunakan metode kajian pustaka lanjutan. Studi sebelumnya mengungkapkan bahwa tarif PPh Badan mempengaruhi investasi, sebagian besar dari studi tersebut menunjukkan bahwa hubungan antara tarif PPh Badan dan investasi adalah negatif. Meskipun begitu, tarif PPh Badan bukan merupakan satusatunya faktor yang mempengaruhi investasi. Oleh karena itu, pembuat kebijakan seharusnya juga mempertimbangkan faktor-faktor penting lain yang dapat menarik investasi dalam dan luar negeri.

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ABSTRACT
This thesis aims to investigate the role of a single corporate tax rate on investment in Indonesia. In particular, it aims to evaluate whether a single corporate income tax rate has improved or encouraged investment using extended literature review method. Previous studies revealed that corporate tax rate indeed influenced investment where the majority of these studies showed that it was negatively correlated. However, corporate tax rate was not the only factor that affected investment; therefore, policy makers should also consider other factors which were also important to attract both domestic and foreign investment.

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Penelitian ini bertujuan untuk mengidentifikasi jenis dan penyebab utama sengketa pengakuan biaya dalam perhitungan Pajak Penghasilan (PPh) perusahaan batubara. Penelitian ini juga memberikan rekomendasi untuk menghindari terjadinya sengketa yang sama di masa yang akan datang. Penelitian ini berfokus kepada perusahaan batubara yang telah menandatangani Perjanjian Karya Pengusahaan Pertambangan Batubara (PKP2B) dengan pemerintah Indonesia. PKP2B adalah satu-satunya mekanisme agar perusahaan mendapatkan ijin melakukan pertambangan batubara di wilayah Indonesia. Sengketa perusahaan PKP2B dengan Direktorat Jenderal Pajak (DJP) telah berlangsung bertahun-tahun. Penelitian ini menggunakan The Theory of Legal Interpretation dan Konsep Interpretasi Hukum dalam menganalisis masalah sengketa dan menawarkan solusi atas masalah tersebut. Berdasarkan wawancara dan analisis dokumen, hasil penelitian ini menunjukkan bahwa penyebab utama sengketa biaya adalah perbedaan interpretasi atas Undang-Undang PPh dan klausul perpajakan dalam dokumen PKP2B. Berdasarkan Konsep Interpretasi Hukum, untuk memahami peraturan dengan jelas dan menghindari sengketa, perusahan batubara dan DJP perlu melihat Undang-Undang PPh dan kontrak PKP2B secara sistematikal dan historikal. Penelitian ini juga merekomendasikan perusahaan batubara untuk patuh terhadap peraturan administrasi perpajakan dan mengajukan surat penegasan ke DJP jika masih terdapat klausul perpajakan yang tidak jelas. ......This study aims to identify the types and the main causes of disputes in the expense recognition for Indonesia coal mining companies. This study provide recommendation on how to avoid the same disputes in the future as well. We focus on coal mining companies which had Coal Contract of Work (CCOW/PKP2B) with the government of Indonesia. CCOW is the only way for a company to get coal mining permits in Indonesia. This study uses The Theory of Legal Interpretation and The Law Interpretation Concept in analyzing the problems and offering solutions. Based on interviews and analysis of legal documents, our result shows that the main cause of the expenses dispute problem is a different interpretation of Income Tax Law and tax clause in CCOW. Referring to the law interpretation concept, to clearly understand the rules and prevent disputes, coal mining companies and DGT need to see the tax law and CCOW systematically and historically. This study also recommends that coal mining companies can avoid expense recognition disputes by complying with the tax administration guidance and ask for a private ruling if there are questionable clauses.

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Some countries still depend on tax revenue for development. In developing countries, tax revenue is still favorite than revenue from other sectors, including in Indonesia. One of the most important variants of tax revenue is corporate income tax. In the end of year 2007, Government issued Regulation of Government of Number 81 in The Year 2007 by giving reduced rate of 5% income tax from the corporate highest rate in calculation of income tax to be used only for Go Public Corporate Taxpayer who fulfsills some criteria which written in Regulation of Government of Number 81 in The Year 2007. The approach used in this research is descriptive quantitiative approach. The goal is trying to explain about justification of Regulation of Government of Number 81 in The Year 2007. Besides that, according to Regulation of Government of Number 81 in The Year 2007, researcher is trying to explain policy implementation of income tax reduce rate based on equity principle. The data collection technic used in this research is by read the literature which focus on the research, observation, and interview. The interview was done with tax government institution, an academic, taxpayer, and taxexpert. This research results that the reduced corporate income tax rate is not correct to be implemented in Indonesia. It can be seen from the conditions of the taxpayer who will not get the facility if they are not Go Public Regulation who fulfills the criteria which written in Regulation of Government of Number 81 in The Year 2007 and the implementation of reduced income tax rate which is not fair based on equity principle. This Regulation of government could not be implemented yet because until May 2008 there was no exercise regulation such as Finance Minister Regulation. Moreover, this research is also expected to give suggestions for government to rearrange Regulation of Government of Number 81 in The Year 2007, mainly policy for Taxpayer who will get the facility of reducing rate and to complete the exercise regulation by issuing Finance Minister Regulation and other exercise. Based on equity principle, in the equal condition taxpayer would be taxed by using the equal tax rate (according to horizontal equity). Taxpayer who get unequal of economic ability would be taxed by using unequal tax rate.

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Laporan magang ini berisi evaluasi prosedur audit atas pajak penghasilan badan SA ACE yang merupakan wajib pajak di Timor Leste. Prosedur audit yang dibahas merupakan rekalkulasi, yaitu menghitung kembali pajak penghasilan badan yang telah dibuat oleh klien. Evaluasi dilakukan untuk menilai apakah proses rekalkulasi yang dilakukan oleh KAP FLA sudah tepat. Evaluasi dilakukan dengan membandingkan antara tahapan rekalkulasi dengan aturan perpajakan yang berlaku. Hasil evaluasi menyimpulkan bahwa seluruh proses rekalkulasi pajak penghasilan badan yang dilakukan oleh KAP FLA sudah tepat. Selain itu, laporan magang ini juga berisikan refleksi diri selama penulis menjadi pemagang di KAP FLA. ......This internship report evaluates the audit procedures of SA ACE corporate income tax, who is a taxpayer in Timor Leste. The discussed auditing procedure is recalculation, which involves recalculating the corporate income tax prepared by the client. The evaluation was to determine the correctness of the recalculation process done by KAP FLA. The assessment was made by comparing the recalculation stages with the applicable taxation rules. The evaluation results concluded that all recalculation processes conducted by KAP FLA were comply to the regulation. Additionally, this report includes the author’s self-reflection during their internship at KAP FLA.

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Biaya promosi diduga menjadi bagian dari upaya tax planning dan praktik tax evasion. Penelitian ini bertujuan mengidentifikasi jenis-jenis dan penyebab utama sengketa pajak terkait biaya promosi dalam perhitungan pajak terutang PPh Badan. Penelitian ini merupakan studi kasus dengan metode kualitatif. Pengumpulan data dilakukan melalui mengumpulkan putusan banding pengadilan pajak serta wawancara. Informan penelitian berasal dari DJP dan Konsultan Pajak. Hasil penelitian menunjukkan jenis sengketa pajak biaya promosi terbagi menjadi sengketa materiil dan formal. Penyebab sengketa materiil antara lain perbedaan interpretasi antara DJP dan WP dan masalah pembuktian. Penyebab sengketa formal antara lain DJP menganggap biaya promosi yang dikurangkan tidak memenuhi ketentuan formalnya sedangkan WP menggunakan prinsip materiil/substantif dalam membebankan biaya promosi, WP merasa telah memenuhi ketentuan formal yang dimaksud, dan WP tidak memenuhi ketentuan formal dimaksud karena keadaan di luar kuasa sehingga meminta keadilan hingga tingkat banding. Rekomendasi bagi DJP antara lain memahami proses bisnis Wajib Pajak dengan baik ketika melakukan pemeriksaan, menyertai pembuktian materiil dalam koreksi formal, menaikkan status penegasan terkait menjadi aturan serta memperbaiki sistem dan tata kelola penerimaan SPT Tahunan. Rekomendasi bagi WP antara lain memberikan data dan dokumen yang valid dan relevan ketika proses pemeriksaan serta mengadministrasikan dengan baik data dan dokumen terkait biaya promosi yang dikeluarkan ......Promotional costs are allegedly part of tax planning efforts and tax evasion practices. This study aims to identify the types and leading causes of tax disputes related to promotional costs in calculating taxes owed by corporate income tax. This research is a case study with a qualitative method. Data collection is done through collecting tax court appeal decisions and interviews. This research is a case study with a qualitative method. Data collection is done through collecting tax court appeal decisions and interviews. The results showed that promotional fee tax disputes were divided into material and formal disputes. The causes of material disputes include differences in interpretation between DGT and taxpayers and evidentiary issues. The causes of formal disputes include the DGT considering that the reduced promotional costs do not meet the formal provisions at the same time taxpayers use the material/substantive principle in charging promotion fees, taxpayers feel that it has fulfilled the formal provisions in question, taxpayers do not meet the formal provisions referred to due to circumstances beyond the will thus ask for justice up to the level of appeal. Recommendations for DGT include understanding the business processes of taxpayers well when conducting examinations, accompanying material evidence in formal corrections, raising the status of related affirmations into rules, and improving the system and governance of annual tax return receipts. Recommendations for taxpayers include providing valid and relevant data and documents during the tax audit process and properly administering data and documents related to promotional costs.

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Sejak PTN ditetapkan sebagai Badan Hukum, PTN Badan Hukum merupakan subjek dari Pajak Penghasilan Badan. Tujuan dari penelitian ini adalah untuk menganalisis evaluasi dari kebijakan Pemerintah atas perlakuan pengenaan Pajak Penghasilan Badan pada PTN Badan Hukum, dan menganalisis bagaimana dampaknya dengan Tridharma Perguruan Tinggi serta menganalisis implementasi pemenuhan kewajiban Pajak Penghasilan Badan pada Universitas Indonesia sebagai salah satu dari 11 (sebelas) PTN Badan Hukum. Penelitian ini merupakan penelitian yang menggunakan pendekatan postpostivist dengan menggunakan teknik wawancara dan jenis penelitian deskriptif. Penelitian ini membahas evaluasi kebijakan berdasarkan kriteria evaluasi kebijakan menurut Dunn yaitu kriteria evaluasi berdasarkan Efektivitas, Kesamaan, Responsivitas, dan Ketepatan. Hasil dari penelitian ini yaitu kebijakan tersebut belum sepenuhnya efektif, belum adanya kesamaan, respon yang rendah dan belum tepat guna ......Since state universities are incorporated as legal entities, Higher Education - Legal Entities are subject of Corporate Income Tax. This research aim to analyze the evaluation of government policy on the imposition of the Corporate Income Tax in Higher Education – Legal Entities, and analyze how its impact with Tridharma on Higher Education and analyze the implementation of Corporate Income Tax fulfillment at University of Indonesia as one of 11 (eleven) Higher Education – Legal Entities. This research is a postpositivist-descriptive research with in-dept interview and literature review as data collection techniques. This research discussed the policy evaluation is based on the evaluation criteria aacording to Dunn’s policy is based on the evaluation criteria of Effectiveness, Adecuacy, Responsiveness, and Appropriatesness. The result from this research that the policy in has not been effective, the absence of eligibility, low response, and not appropriate.

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Penelitian ini bertujuan untuk mengetahui apa saja jenis strategi pajak dan menganalisis lebih lanjut mengenai dampak strategi pajak dalam upaya minimalisasi beban pajak Penelitian dilakukan pada salah satu kontraktor pertambangan batubara terbesar di Indonesia yaitu PT ABC selama lima periode yakni tahun 2010 2014 Hasil penelitian menunjukan bahwa strategi pajak secara keseluruhan setiap tahun dimulai tahun 2010 2014 terdiri dari strategi lanjutan maupun strategi baru yang disesuaikan dengan kondisi lingkungan bisnis dan peraturan saat itu berikut penekanan fokus strategi di masing masing tahun Ketidaktercapaian strategi selama 2010 2014 disebabkan faktor eksternal dan internal Dengan menggunakan current Effective Tax Rate current ETR untuk mengetahui minimalisasi beban pajak diketahui bahwa strategi pajak 2010 2014 berhasil memberikan dampak minimalisasi beban pajak PT ABC rata rata sebesar 1 8. ......The purposes of the research are to find out what kind of tax strategy and analyze the impact of tax strategy implementation for minimize tax expense. The research is conducted at PT ABC one of the largest coal mining contrcactor in Indonesia. The research used data in 2010 2014 that are related to tax strategy implementation of PT ABC. The result of research show that during 2010-2014 implementation of tax strategies consist of advance strategies and the new strategies are adjusted to business and regulation environment. There are focus strategies for each period The strategy's failure in 2010-2014 due to external and internal factors In addition tax strategy implementation has impacted to minimize tax expense PT ABC during 2010 2014 an average of 1 8 which measured by current effective tax rate ETR.

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Laporan magang ini menjelaskan prosedur audit atas akun perpajakan pada perusahaan publik yang bergerak dalam industri teknologi informasi dan penyelenggaraan internet. Dalam pelaksanaan prosedur audit perpajakan juga dilakukan pengecekan terhadap Pajak Penghasilan Badan (PPh Badan). Selain itu, di bahas juga temuan audit perpajakan. Setelah melaksanakan prosedur audit, dapat disimpulkan bahwa perusahaan telah akun perpajakan perusahaan telah disajikan secara wajar dan bebas dari salah saji material.

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This internship report explains about taxations audit procedure for public company in information technology industry dan internet provider. While doing the audit procedure, the corporate income tax was examined. Moreover, the audit finding in taxation is disscused. After the taxations audit procedure was done, it can be concluded that the taxation account is presented fairly and free from material misstatement.

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Sehubungan dengan terbitnya Surat Edaran Direktur Jenderal Pajak Nomor SE-34/PJ/2017 dengan pola pengelolaan keuangan PTNBH. Oleh karena itu penelitian ini akan meneliti mengenai permasalahan dalam pengenaan ketentuan perpajakan pada lima PTNBH serta menganalisis ketentuan perpajakan di luar negeri dengan membandingkan peraturan yang berlaku saat ini di Indonesia. Pendekatan yang dilakukan dalam penelitian ini adalah pendekatan kualitatif dengan desain deskriptif. Hasil penelitian tesis ini menunjukan bahwa permasalahan dalam penerapan ketentuan perpajakan setelah diterbitkannya SE 34 Tahun 2017 yang berdampak pada pengenaan PPh Badan dan PPN serta belum maksimalnya tata kelola yang baik dalam hal integrasi keuangan. Aturan di beberapa luar negeri mengecualikan pajak terkait jasa pendidikan dan sejauh ini peraturan yang ada di Indonesia juga melakukan hal yang sama hanya saja tidak semua kegiatan Tridharma Perguruan Tinggi dikecualikan dari pajak. Selain itu, Direktorat Jenderal Pajak perlu mepertimbangkan pembuatan kebijakan khusus untuk PTNBH untuk menghindari ketidakpastian atas ketentuan pajak yang berlaku agar sejalan dengan asas pemungutan pajak bahwa pemungutan pajak harus didasari oleh asas certainty. ......In connection with the issuance of the Director-General of Tax Circular Number SE-34/PJ/2017 with the PTNBH financial management pattern. Therefore, this study will examine the problem in the imposition of tax provisions on PTNBH and analyzing taxation provisions abroad by comparing current regulations in Indonesia. The approach taken in this study is a qualitative approach with a descriptive design. The results of this study indicate in implementing taxation provisions after the issuance of SE 34 2017, which affects the imposition of Corporate Income Tax and imposition of VAT, it has also not maximized good governance in terms of financial integration. The rules for foreign countries are related to education services, and so far, the regulations that exist in Tridharma Indonesia universities are exempt from taxes. Besides, the Directorate General of Taxes needs to consider making a special policy for PTNBH to avoid uncertainty about tax provisions that are consistent with the tax must be based on the principle of certainty.