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Abstrak :
Tesis ini membahas salah satu teknik perencanaan pajak atas transaksi sewa lintas batas negara (cross-border leasing), yaitu melalui pendekatan tax treaty dengan negara-negara mitra (menggunakan tax treaty Indonesia-Amerika, Indonesia-Prancis dan Indonesia-Singapura) yang bertujuan mencari tax treaty dengan manfaat terbesar dalam meminimalkan pengenaan PPh Pasal 26 di Indonesia sebagai negara sumber. Metode penelitian adalah kualitatif dengan desain komparatif. Hasil penelitian menunjukkan: terdapat perbedaan karakterisasi objek pajak yaitu sebagai bunga, royalti atau business profit; menyarankan penggunaan tax treaty Indonesia-Prancis sebagai pilihan terbaik dalam skema operating lease; sedangkan dalam skema financial lease, tidak terdapat perbedaan karakterisasi diantara tiga tax treaty tersebut.

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This thesis describes one of tax planning technique on cross-border leasing transaction through the approach of tax treaty with the countries partner (using tax treaty between Indonesia and America, Indonesia and France and Indonesia-Singapore) that seeks to tax treaty with the greatest benefits in minimizing the imposition of income tax article 26 in Indonesia as a source country. The research method is qualitative comparative design. The results showed: there are differences in the tax characterization of the object that is as interest, royalties or profit business; recommends the use of a tax treaty between Indonesia and France as the best choice in operating lease scheme; whereas in the scheme of financial lease, there is no difference between the three characterization of the tax treaty.

Abstrak :
ABSTRAK
Kegiatan leasing merupakan hal yang umum dilakukan di Indonesia dan merupakan jenis pengadaan utama yang biasanya dilakukan dalam kegiatan komersil terkait pesawat udara. Perjanjian leasing pesawat udara yang dilakukan di Indonesia cenderung bersifat melintasi batas negara (internasional) sehingga masuk ke dalam ruang lingkup Hukum Perdata Internasional (HPI). Aspek-aspek HPI yang terdapat dalam skripsi ini diantaranya mengenai status personal badan hukum, pengakuan dan pelaksanaan putusan (Recognition and Enforcement), pilihan hukum dan pilihan forum dalam kontrak. Skripsi ini termasuk penelitian hukum normatif. Skripsi ini juga membahas perbandingan ketentuan hukum Indonesia dengan ketentuan UNIDROIT Model Law on Leasing dan bagaimana leasing internasional diterapkan di Indonesia.

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Abstract
Leasing transactions are common commercial practice and is one of the main methods of aircraft financing in Indonesia and around the world. Aircraft leasing agreements in Indonesia commonly have an international or cross-border characteristic, making it a scope of study in Private International Law (PIL). PIL aspects analysed in the thesis includes personal status of legal entities, recognition and enforcement of court judgments, choices of law and forum in a cross-border commercial agreement. This thesis adopts a normative method for research. This thesis also includes a comparison of Indonesian Law and the UNIDROIT Model Law on Leasing and its? implementation in international leasing contracts in Indonesia.