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" ABSTRAK Pajak merupakan salah satu sumber penerirnaan negara yang akhir-akhir ini mempunyai peran yang semakin penting dan strategis sebagai sumber penerimaan dalam negeri, diluar penerimaan minyak bumi dan gas alam. Peningkatan penerimaan pajak dimulai setelah dilakukannya Reformasi Perpajakan tahun 1983 dengan keluarnya Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum Perpajakan, Undang-undang Nomor 7 Tahun 1983 tentang Pajak penghasilan dan Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai dan Pajak Penjualan Barang Mewah. Reformasi Perpajakan yang utama dilakukan dalam sistem pemungutan pajak, yakni dengan mengubah sistem official assessment menjadi sistem self-assessment. Keberhasilan dari sistem self-assessment ini sangat ditentukan oleh kepatuhan Wajib Pajak dalam melaksanakan kewajiban perpajakannya..Untuk meningkatkan kepatuhan Wajib Pajak perlu dilakukan usaha-usaha, antara lain dengan intensifikasi pemeriksaan pajak. Selain untuk meningkatkan kepatuhan Wajib Pajak, pemeriksaan pajak juga mempunyai fungsi untuk menegakkan keadilan, baik keadilan secara mendatar, yaitu keadaan dimana Wajib Pajak yang berkemampuan sama dikenakan pajak yang sama pula, maupun keadilan secara tegak, yaitu keadaan dimana Wajib Pajak yang berkemampuan lebih besar dikenakan pajak yang lebih besar pula. Keberhasilan pemeriksaan pajak dalam meningkatkan kepatuhan Wajib Pajak dipengaruhi oleh berbagai variabel. Dalam penelitian ini diungkapkan variabel-variabel yang mempengaruhi pemeriksaan dan juga saran-saran untuk memperbaiki pengaruh variabel-variabel tersebut. Ada tiga variabel sebagai temuan penelitian ini yang berpengaruh terhadap pemeriksaan pajak, yaitu : 1. Perencanaan pemeriksaan pajak 2. Pelaksana pemeriksaan/Pemeriksa/Sumber Daya Manusia 3. Unsur yang mendukung Untuk perencanaan pemeriksaan pajak disarankan agar penyusunannya dilakukan dengan cermat dan dikoordinasikan dengan pihak-pihak yang terkait sehingga tujuan dari pemeriksaan pajak dapat dicapai dengan optimal, efisien dan efektif. Dalam bidang sumber daya manusianya, mutu dari pelaksana pemeriksaan pajak perlu ditingkatkan baik kemampuannya maupun motivasi serta mentalitasnya. Sedangkan untuk unsur-unsur yang mendukung, seyogianyalah digalang kerjasama dengan pihak- pihak diluar Ditjen Pajak untuk membantu kelancaran pelaksanaan tugasnya, karena upaya meningkatkan penerimaan negara dari sektor pajak ini bukan hanya tugas dari Ditjen Pajak melainkan juga tugas dari seluruh lapisan masyarakat"

"ABSTRACTPenelitian ini mendeskripsikan strategi pengelolaan pesan melalui media sosial Twitter yang dilakukan oleh Humas Direktorat Jenderal Pajak dan peranannya dalam membangun citra di mata masyarakat. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa Direktorat Jenderal Pajak merupakan salah satu instansi pemerintah yang dalam menjalankan program kehumasan memanfaatkan cyber public relations. Bentuk cyber public relations yang digunakan salah satunya adalah media sosial, Twitter. Dalam mengelola pesan di Twitter, Humas Direktorat Jenderal Pajak menggunakan 2 pendekatan yaitu pendekatan emosi emotion appeal dan pendekatan humor humorious appeal dan berhasil menciptakan citra yang friendly, muda, tidak kaku, transparan dan menyenangkan. Bagi masyarakat, hal ini dianggap positif dan layak menjadi percontohan bagi instansi pemerintah lainnya.

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ABSTRACTThis study describes the strategy of managing messages through social media, Twitter made by Public Relations of Direktorat Jenderal Pajak and its role in building the image in the eyes of the society. This research is a qualitative research. The results showed that the Direktorat Jenderal Pajak is one of the government institution in running Public Relations programs utilizing Cyber PR. The form of Cyber PR used one of them is social media, Twitter. In managing messages on Twitter, the Public Relations of Direktorat Jenderal Pajak uses two approaches emotion appeal and humorious appeal and succeeds in creating a friendly, young, non rigid, transparent and fun image. This is certainly positive and feasible to be a good example when the image of other institution are still known old, rigid, closed and have a distance with the society."

"Transfer pricing bagi Indonesia merupakan tantangan besar untuk memaksimalkan penerimaan negara, karena tercatat oleh otoritas pajak Indonesia bahwa setiap tahunnya Indonesia dirugikan 1300 Trilliun Rupiah karena praktik transfer pricing ini. Bagi Jepang perhatian khusus diberikan untuk penanganan transfer pricing karena tumpuan penerimaan negara Jepang berada pada sektor perpajakan. Tantangan baru dalam hal transfer pricing adalah adanya praktik transfer pricing atas aspek intangible property yang ternyata banyak dilakukan oleh MNC yang saat ini rata-rata basis usahanya adalah intangible property. Penelitian ini ditujukan untuk mengetahui cara penindakan abuse of Transfer pricing dan cara penindakan praktek transfer pricing atas intangible property di Indonesia dan Jepang, serta untuk mengetahui apa sajakah yang menjadi kesulitan DJP Indonesia dan NTA Jepang dalam menangani praktik transfer pricing atas intangible property. Penelitian ini menggunakan metode penelitian hukum normatif, dan hasil dari penelitian ini menunjukkan bahwa penindakan transfer pricing di Indonesia berpedoman pada PER DJP Nomor PER-22/PJ/2013 dan SE DJP Nomor SE-50/PJ/2013, sedangkan Jepang berpedoman pada Special Measures Tax Law 1986 yang diikuti NTA Administrative Guidelines, dan Indonesia belum memiliki aturan khusus penindakan transfer pricing atas intelectual property, sedangkan Jepang telah memiliki referensi khusus untuk menindak transfer pricing atas intelectual property, serta diketahui bahwa kesulitan yang dihadapi DJP dan NTA dalam mengatasi transfer pricing atas intangible property sama yaitu kesulitan dalam menentukan harga yang wajar dankesulitan dalam mencari pembanding yang wajar.

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Transfer pricing for Indonesia is a big challenge to maximize revenues, as recorded by the Indonesian tax authorities that each year 1300 Trillion Indonesian Rupiah harmed because of this transfer pricing practices. For Japan special attention is given to the handling of transfer pricing as the foundation of Japan's revenues are in the taxation sector. New challenges in terms of transfer pricing is the practice of transfer pricing aspects of intangible property, on which there are many MNCs are currently performed because the average base of their business is intangible property. This study aimed to determine how enforcement abuse of transfer pricing and how enforcement of transfer pricing practices on intangible property in Indonesia and Japan, as well as to know what are some difficulties Directorate General Of Tax Indonesia and National Tax Agency Japan dealing with transfer pricing practices on intangible property. This study uses normative legal research methods, and the results of this study indicate that the transfer pricing enforcement in Indonesia based on the PER DGT No. PER-22 / PJ / 2013 and SE DGT No. SE-50 / PJ / 2013, while Japan based on the Special Measures tax Law in 1986 which followed by the NTA Administrative Guidelines, and Indonesia does not have specific rules on transfer pricing enforcement on intelectual property, while Japan has had special reference to crack down transfer pricing on intelectual property aspect, and it is known that the difficulties faced by the Directorate General of Tax and National Tax Agency in dealing with transfer pricing on intangible property aspect is the same, and that is the difficulty in determining a reasonable price and the difficulty in finding a reasonable comparison. ;Transfer pricing for Indonesia is a big challenge to maximize revenues, as recorded by the Indonesian tax authorities that each year 1300 Trillion Indonesian Rupiah harmed because of this transfer pricing practices. For Japan special attention is given to the handling of transfer pricing as the foundation of Japan's revenues are in the taxation sector. New challenges in terms of transfer pricing is the practice of transfer pricing aspects of intangible property, on which there are many MNCs are currently performed because the average base of their business is intangible property. This study aimed to determine how enforcement abuse of transfer pricing and how enforcement of transfer pricing practices on intangible property in Indonesia and Japan, as well as to know what are some difficulties Directorate General Of Tax Indonesia and National Tax Agency Japan dealing with transfer pricing practices on intangible property. This study uses normative legal research methods, and the results of this study indicate that the transfer pricing enforcement in Indonesia based on the PER DGT No. PER-22 / PJ / 2013 and SE DGT No. SE-50 / PJ / 2013, while Japan based on the Special Measures tax Law in 1986 which followed by the NTA Administrative Guidelines, and Indonesia does not have specific rules on transfer pricing enforcement on intelectual property, while Japan has had special reference to crack down transfer pricing on intelectual property aspect, and it is known that the difficulties faced by the Directorate General of Tax and National Tax Agency in dealing with transfer pricing on intangible property aspect is the same, and that is the difficulty in determining a reasonable price and the difficulty in finding a reasonable comparison. ;Transfer pricing for Indonesia is a big challenge to maximize revenues, as recorded by the Indonesian tax authorities that each year 1300 Trillion Indonesian Rupiah harmed because of this transfer pricing practices. For Japan special attention is given to the handling of transfer pricing as the foundation of Japan's revenues are in the taxation sector. New challenges in terms of transfer pricing is the practice of transfer pricing aspects of intangible property, on which there are many MNCs are currently performed because the average base of their business is intangible property. This study aimed to determine how enforcement abuse of transfer pricing and how enforcement of transfer pricing practices on intangible property in Indonesia and Japan, as well as to know what are some difficulties Directorate General Of Tax Indonesia and National Tax Agency Japan dealing with transfer pricing practices on intangible property. This study uses normative legal research methods, and the results of this study indicate that the transfer pricing enforcement in Indonesia based on the PER DGT No. PER-22 / PJ / 2013 and SE DGT No. SE-50 / PJ / 2013, while Japan based on the Special Measures tax Law in 1986 which followed by the NTA Administrative Guidelines, and Indonesia does not have specific rules on transfer pricing enforcement on intelectual property, while Japan has had special reference to crack down transfer pricing on intelectual property aspect, and it is known that the difficulties faced by the Directorate General of Tax and National Tax Agency in dealing with transfer pricing on intangible property aspect is the same, and that is the difficulty in determining a reasonable price and the difficulty in finding a reasonable comparison. ;Transfer pricing for Indonesia is a big challenge to maximize revenues, as recorded by the Indonesian tax authorities that each year 1300 Trillion Indonesian Rupiah harmed because of this transfer pricing practices. For Japan special attention is given to the handling of transfer pricing as the foundation of Japan's revenues are in the taxation sector. New challenges in terms of transfer pricing is the practice of transfer pricing aspects of intangible property, on which there are many MNCs are currently performed because the average base of their business is intangible property. This study aimed to determine how enforcement abuse of transfer pricing and how enforcement of transfer pricing practices on intangible property in Indonesia and Japan, as well as to know what are some difficulties Directorate General Of Tax Indonesia and National Tax Agency Japan dealing with transfer pricing practices on intangible property. This study uses normative legal research methods, and the results of this study indicate that the transfer pricing enforcement in Indonesia based on the PER DGT No. PER-22 / PJ / 2013 and SE DGT No. SE-50 / PJ / 2013, while Japan based on the Special Measures tax Law in 1986 which followed by the NTA Administrative Guidelines, and Indonesia does not have specific rules on transfer pricing enforcement on intelectual property, while Japan has had special reference to crack down transfer pricing on intelectual property aspect, and it is known that the difficulties faced by the Directorate General of Tax and National Tax Agency in dealing with transfer pricing on intangible property aspect is the same, and that is the difficulty in determining a reasonable price and the difficulty in finding a reasonable comparison. "

"Penelitian ini bertujuan untuk menganalisis pengaruh Budaya Organisasi dan Keberadaan Seksi Kepatuhan Internal terhadap Komitmen Perubahan (Commitment to Change) dengan metode General Linier Model (GLM) terhadap 301 orang responden yang bertugas di Kantor Pelayanan Pajak Pratama di Wilayah Jakarta Selatan. Budaya Organisasi diukur dengan instrumen yang dikembangkan oleh Daniel R. Denison dan Aneil K. Mishra, yang terdiri atas sub variabel involvement, consistency, adaptability, dan mission. Sementara Keberadaan Seksi Kepatuhan Internal diukur dengan merujuk pada Surat Direktur Jenderal Pajak Nomor S-637/PJ/2013 Tanggal 31 Desember 2013 tentang Perangkat Pemantauan Kepatuhan terhadap Kode Etik dan Disiplin Pegawai. Sedangkan Komitmen Perubahan (Commitment to Change) diukur oleh instrumen yang dikembangkan oleh Herscovitch dan Meyer yang terdiri atas sub variabel affective commitment, continuance commitment dan normative commitment. Penelitian ini membuktikan bahwa sub variabel Budaya Organisasi (involvement dan mission) berpengaruh positif dan signifikan terhadap Komitmen Perubahan Afektif (affective commitment) dan Komitmen Perubahan Normatif (normative commitment). Sementara variabel Keberadaan Seksi Kepatuhan Internal tidak berpengaruh secara signifikan terhadap Komitmen Perubahan (Commitment to Change). Penelitian ini juga membahas tentang implikasi (saran) dan keterbatasan penelitian.

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This study is to analyze the effect of organizational culture and the existence of Internal Control and Compliance Division on Commitment to Change using General Linier Model (GLM) towards 301 respondents who worked at Directorate General of Taxes. Organizational culture was measured with an instrument developed by Daniel R. Denison and Aneil K. Mishra, which consists of sub-variables involvement, consistency, adaptability and mission. The existence of Internal Control and Compliance Division was measured with an instrument The Letter of the Director General of Taxation Number S-637/PJ/2013 dated December, 31, 2013. While Commitment to Change was measured with an instrument developed by Herscovitch dan Meyer, which consists of sub-variables affective commitment, continuance commitment and normative commitment. The result of this study indicate that sub variables Organizational Culture (involvement and mission) have positive and significant impact on affective commitment to change and normative commitment to change. While the variables existence of Internal Control and Compliance Division don?t have influence on all sub variables of commitment to change. This study also discusses the implications (suggestion) and the limitations of the study."

"Penelitian ini dilakukan untuk menganalisis dan menguji pengaruh servant leadership dan symmetrical communication terhadap employee advocacy dengan mempertimbangkan faktor mediasi oleh employee empowerment dan organizational citizenship behavior pada Pegawai Negeri Sipil di Direktorat Jenderal Pajak. Pengumpulan data dilakukan melalui kuesioner online dan dikumpulkan sejumlah 418 responden dari jenjang jabatan tertentu. Aplikasi SPSS dan metode Structural Equation Modelling dengan aplikasi LISREL digunakan dalam analisis statistik data penelitian. Hasil penelitian menunjukkan bahwa terdapat pengaruh yang signifikan dan positif dari employee empowerment dan organizational citizenship behavior dalam memediasi pengaruh servant leadership dan symmetrical communication terhadap employee advocacy. Organisasi disarankan untuk meningkatkan pengembangan servant leadership dan mempertahankan komunikasi yang efektif dalam membangun aktivasi employee advocacy yang positif dan terlaksana oleh seluruh pegawai. Kemudian, implikasi manajerial dalam penelitian ini menggarisbawahi pentingnya peningkatan servant leadership dan symmetrical communication dalam meningkatkan dan memfasilitasi employee advocacy melalui peningkatan peran employee empowerment dan organizational citizenship behavior.

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This research was conducted to analyze and test the effect of servant leadership and symmetrical communication on employee advocacy by considering the mediating factors by employee empowerment and organizational citizenship behavior of the Civil Servants at the Directorate General of Taxes. Data collection was carried out through online questionnaires and managed to collect as many as 418 respondents from certain positions. The SPSS application and the Structural Equation Modeling method with the LISREL application are used in the statistical analysis of research data. The results of the study show that there is a significant and positive effect of employee empowerment and organizational citizenship behavior in mediating the effect of servant leadership and symmetrical communication on employee advocacy. Organizations are advised to improve servant leadership development and maintain effective communication in building positive employee advocacy activation and carried out by all employees. Then, the managerial implications in this study underscore the importance of increasing servant leadership and symmetrical communication in enhancing and facilitating employee advocacy through increasing the role of employee empowerment and organizational citizenship behavior."

"Demokratisasi sistem pemungutan pajak di Indonesia, Self-Assessment System, berpotensi meningkatkan kecurangan pajak. Akibatnya, salah satu upaya pemerintah mengoptimalisasi penerimaan pajak adalah dengan melakukan Joint Program, program sinergi antara Direktorat Jenderal Pajak (DJP) dengan Direktorat Jenderal Bea dan Cukai (DJBC). Dalam Joint Program terdapat sebuah sistem terintegrasi, yaitu Joint Analysis, yang berguna mengawasi kepatuhan perusahaan penerima fasilitas kemudahan impor ekspor dan pelaku usaha di Kawasan Ekonomi Khusus terhadap ketentuan kepabeanan, cukai, dan perpajakan serta mendukung optimalisasi penerimaan negara dari pajak, bea dan cukai. Implementasi Joint Analysis harus menerapkan prinsip Good Governance. Tujuan penelitian ini adalah menganalisis implementasi Joint Analysis di DJP dan DJBC serta menganalisis penerapan prinsip Good Governance pada implementasi Joint Analysis di DJP dan DJBC. Metode penelitian yang digunakan adalah kuantitatif dengan paradigma post-positivist. Hasil penelitian menunjukkan bahwa implementasi Joint Analysis yang pelaksana programnya adalah DJP dan DJBC telah optimal jika dilihat dari manfaatnya, seperti optimalisasi penerimaan negara, kepatuhan Wajib Pajak (WP), dan perbaikan Probis, dan perbaikan sistem. Adapun posisi pembuat keputusan adalah top-down. Strategi yang digunakan adalah mekanisme pengawasan dan tindak lanjut, seperti pemblokiran dari ABS serta PCA. dengan menggunakan sumber daya manusia, data beserta saluran pertukaran dan analisis datanya, Monev, serta aturannya. Penerapan Good Governance juga telah memenuhi semua asas kecuali rule of law, transparansi (rahasia data WP), efektivitas, dan efisiensi. Terdapat beberapa hal yang harus dibenahi seperti kerangka hukum yang tidak sesuai kondisi lapangan, tidak adanya instrumen efektif untuk menekan pengemplang pajak dan tax fraud, minimnya partisipasi unit kerja vertikal di daerah, dan perbaikan akses data

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Democratization of the tax collection system in Indonesia, the Self-Assessment System,has the potential to increase tax fraud. As a result, one of the government's efforts to optimize tax revenue is to conduct a Joint Program,a synergy program between the Directorate General of Taxes (DJP) and the Directorate General of Customs and Excise (DJBC). In the Joint Program there is an integrated system, namely Joint Analysis, which is useful to oversee the compliance of companies receiving facilities for ease of export imports and business actors in the Special Economic Area to customs, excise, and taxation provisions and support the optimization of state revenues from taxes, customs and excise. Joint Analysis implementation must apply the principles of Good Governance. The purpose of this study is to analyze the implementation of Joint Analysis in DJP and DJBC and analyze the application of good governance principles in joint analysis implementation in DJP and DJBC. The research method used is quantitative with a post-positivistparadigm. The results showed that the implementation of Joint Analysis whose program implementation is DJP and DJBC has been optimal when viewed from the benefits, such as optimization of state revenues, Taxpayer compliance, and busineness process improvement, and system improvements. The decision-making position is top-down. The strategies used are surveillance and follow-up mechanisms,, such as blocking from ABS and PCA. using human resources, data and its data exchange and analysis channels, Monev, and its rules. The implementation of Good Governance has also fulfilled all principles except the rule of law,transparency (wp data secrets), effectiveness, and efficiency. There are several things that must be addressed such as legal frameworks that are not in accordance with field conditions, the absence of effective instruments to suppress tax evasion and tax fraud,the lack of participation of vertical work units in the area, and improvements in data access."

"ABSTRAKDirektorat Jenderal Pajak sedang dalam masa perubahan sistem administrasi menjadi sistem administrasi perpajakan moderen. Jika sebelumnya masyarakat Indor.esia menganggap pajak dan petugas pajak sebagai momok. Maka dengan sistem modernisasi ini diharapkan meningkatnya kepercayaan masyarakat terhadap Direktorat Jenderal Pajak. Kantor Pelayanan Pajak PMA Dua adalah salah satu pilot project dari perubahan sistem ini. Visi DJP menjadi model pelayanan masyarakat yang menyelenggarakan sistem dan manajemen perpajakan ke'as dunia, yang dipercaya dan dibanggakan masyarakat mendapatkan banyak kendala karena kurang siapnya SDM dan sistem pendukungnya.Berdasarkan wawancara dan observasi terhadap pegawai dan Pembayar Pajak KPP PMA Dua terhadap pelayanan dapat disimpulkan bahwa permasalahannya terletak pada (1) Kurangnya pengetahuan, sikap, keterampilan dan perilaku pegawai dalam melayani pelanggan baik internal maupun eksternal, (2) Belum adanya culture melayani pada kantor pelayanan pajak. (3) Kurang berjalannya sistem yang ada, dan masih banyaknya sistem yang bertentangan dengan iklim melayani, serta tidak adanya standar pelayanan sehingga secara sistem justru menghambat adanya budaya melayani.Hingga saat ini, DJP belum mengadakan pelatihan mengenai pelayanan pada pegawainya dan belum mempunyai standar pelayanan yang jelas dan berlaku general. Dan nilai yang saat ini kental adalah law enforcement, karena asumsi dasar yang kuat bahwa petugas pajak adalah law enforcer. Karena itu serangkaian intervensi yang dianggap penting untuk segera dilakukan saat ini adalah menambahkan budaya melayani pada nilai-nilai yang telah dimiliki pegawai DJP. Hal ini untuk memberikan pemahaman mengenai pelayanan, membangkitkan kesadaran pegawai untuk mau melayani mengajarkan keterampilan melayani yang dilakukan secara bertahap dari mulai tampilan fisik kantor, nilai-nilai melayani dalam diri pegawai sampai dengan asumsi dasar mengenai perilaku melayani tersebut. Diharapkan dengan serangkaian intervensi ini perubahan perilaku lebih permanen dalam diri para pegawainya, serta mengerakan perubahan yang lebih besar dalam lingkup makro instansi DJP.

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ABSTRACTThe General Tax Directorate is in the changing administration system into the modem taxation administration system_ Previously, the Indonesian society consider that the tax and the tax employees are the scary things. So, with this modem system will be expected to increase the belief of the society to the General Tax Directorate. The Tax Service Office of the Foreign Investment 2 is one of the pilot projects of this changing system. The vision of the General Tax Directorate is to become the model of society service which carries out the taxation system and the taxation management of the world class, which is believed and prouded by the society it gets a lot of obstacles because of the Iack of human resources and supporting system.Based on interview and observation about the services of the officers and the taxpayers of the Tax Service Office of the Foreign Investment 2, it can be concluded that the problems are: (I) the lack of the knowlegde, manner, skill and the attitude of the officers to serve internal and external customer, (2) there hasn't been the culture of service in the tax service office, and (3) the available system hasn't run well yet. There are still many systems which are contradictions with the climate of service and there is no servicing standard systematically. So it can cause the problem of the service culture.The General Tax Directorate hasn't carried out the training deals with the service to its officers and hasn't had the standard of service clearly and implemented it generally until now. The strong value at this time is law enforcement, because the strong basic assumption is the tax officers are the law enforcer. Because of that, the serial intervention which is considered as important things that must be implemented now is adding the service culture in the values which arc had by the officers of the General Tax Directorate. This is carried out to give the clearness about the service to the officers, to awaken the consciousness of the the officers to serve, to teach the skill of service which is implemented step by step from the performance of the office, the values of the service the officers and the basic assumption of service attitude. With the serial intervention, it will be expected that the changing of the attitude more permanently at the officers and the bigger changing in the General Tax Directorate."

"Pengalihan hak atas tanah adalah perbuatan hukum pemindahan hak atas tanah yang dilakukan dengan sengaja agar hak tersebut terlepas dari pemegang semula dan beralih menjadi hak pihak lain. Perbuatan hukumnya dapat berupa jual beli, tukar menukar, hibah, pemasukan dalam perusahaan, pemberian dengan wasiat, atau lelang. Perbuatan-perbuatan hukum tersebut dibuktikan dengan suatu akta yang dibuat di hadapan Pejabat Pembuat Akta Tanah PPAT . Pengalihan hak atas tanah melalui jual beli merupakan salah satu obyek Pajak Penghasilan sebagaimana dimaksud dalam Pasal 4 ayat 2 Undang-undang Nomor 7 tahun 1983 tentang Pajak Penghasilan sebagaimana telah diubah terakhir dengan Undang-undang Nomor 36 Tahun 2008. Pajak Penghasilan PPh Final dihitung dan disetorkan sendiri oleh Wajib Pajak sesuai dengan sistem perpajakan self assessment. Keberhasilan sistem ini sangat ditentukan oleh kepatuhan sukarela Wajib Pajak dan pengawasan yang optimal dari aparat pajak. Dalam sistem self assessment ini keberadaan basis data perpajakan yang lengkap dan akurat sangat penting bagi Direktorat Jenderal Pajak. Keberadaan basis data perpajakan merupakan tindak lanjut dari Pasal 35A Undang-undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan sebagaimana telah beberapa kali diubah terakhir dengan Undang-undang Nomor 16 Tahun 2009 tentang Penetapan Peraturan Pemerintah Pengganti Undang-undang Nomor 5 Tahun 2008 tentang Perubahan Keempat atas Undang-undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan yang memberikan kewenangan kepada Direktorat Jenderal Pajak untuk menghimpun data dan informasi yang berkaitan dengan perpajakan dari setiap instansi, lembaga, asosiasi, dan pihak lain. Data ini akan dimanfaatkan untuk menguji kepatuhan Wajib Pajak.

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The transfer of land rights is a legal act of transfer of land rights that is purposely done in order for the release of those rights from the original holder and switch to someone else 39 s rights. Legal actions may be in the form of sale and purchase, exchange, donation, inclusion in a company, beneficiary of will, or auction. The legal acts are evidenced by a deed drawn up in before a Land Deed Official PPAT . The transfer of land rights by the act of purchase and sale is one of the income taxes as referred to in Article 4 paragraph 2 of Law No. 7 of 1983 on Income Tax, as last amended by Law No. 36 of 2008. Final Income Tax PPh is calculated and paid by the taxpayer in accordance with the self assessment tax system. The success of this system is determined by voluntary compliance of the taxpayer and optimized control of the tax authorities.

In this self assessment system, the presence of complete and accurate database is essential for the Directorate General of Taxation. The presence of taxation database is a follow up of Article 35A University of Indonesia VI of Law No. 6 of 1983 on Taxation General Provisions and Procedures as amended by Law No. 16 of 2009 on Stipulation of Government Regulation in Lieu of Law No. 5 of 2008 on the Fourth Amendment of Law No. 6 of 1983 on Taxation General Provisions and Procedures which grants authority to the Directorate General of Taxation to collect data and information relating to the taxation from every agencies, institutions, associations, and other parties. This data will be used to test compliance of Taxpayers."

"Unsur-unsur taxable income terdiri dari penghasilan dan biaya. Dalam menyusun aturan PPh pemerintah membagi biaya dalam deductible expenses dan non-deductible expenses. Upaya untuk mengefektifkan dan mengefesienkan biaya terkadang menimbulkan dispute (sengketa) antara Wajib Pajak dan Fiskus.. Untuk itu perlu dilakukan upaya tax planning guna memindahkan pengeluaran non deductible expenses menjadi deductible expenses dengan tetap memperhatikan azas pemungutan pajak terutama equality principle, convenience dan economy of collection.Penghasilan merupakan tambahan kemampuan ekonomis yang diterima atau diperoleh Wajib Pajak, baik yang berasal dari Indonesia maupun dari luar Indonesia, yang dapat dipakai untuk konsumsi atau untuk menambah kekayaan Wajib Pajak yang bersangkutan, dengan nama dan dalam bentuk apapun. Pengeluaran yang digunakan untuk kegiatan mendapatkan, menagih dan memelihara penghasilan sifatnya dikeluarkan untuk kebutuhan sehari-hari dan dilakukan secara berkala. Pengeluaran ini dapat mengurangi penghasilan bruto usaha, disebut deductible expenses. Tetapi ketentuan PPh membatasi pembebanan biaya yang dapat dikurangkan sebagai biaya yaitu pengeluaran yang tidak ditujukan untuk usaha atau ditujukan untuk kepentingan pribadi Wajib Pajak. Atas biaya yang tidak dapat dijadikan pengurang tersebut termasuk dalam kelompok non-deductible expenses.Analisa unsur-unsur non-deductible expenses dilakukan dengan menggunakan metode deskriptis analisis. Analisa dilakukan dengan meneliti Laporan Keuangan PT_"X" yang telah diaudit oleh Kantor Akuntan Publik Independen tahun 2001. Selain itu, analisa juga meneliti korelasi SPT Tahunan Badan PT.°X" yang disampaikan ke KPP untuk tahun pajak 2001 dan ikhtisar basil pemeriksaan sebagai bahan pembanding mengenai pendapat fiskus ter hadap basil pemenuhan kewajiban perpajakan PT ?X?.Penelitian juga dilakukan dengan melakukan wawancara kepada Direktorat Pajak Penghasilan dan Konsultan Pajak untuk mendapatkan pemahaman secara rinci mengenai pengertian dan pendapat yang berkenaan dengan aturan PPh mengenai non deductible expenses sehingga dapat diketahui potensi dispute pemahaman aturan antara Wajib Pajak dengan fiskus.Upaya menginterpretasikan jenis penghasilan yang dikenakan tarif umum menjadi PPh Final merupakan usaha dalam rangka mengeliminasi taxable income secara signifikan. Upaya memindahkan biaya clad non deductible expenses menjadi deductible expenses dapat menghasilkan tax saving bagi Melakukan estimasi biaya fiskai merupakan panduan yang efektif untuk mengelahui kemungkinan polensi koreksi biaya fiskal oleh fiskus pada saat pemeriksaan di masa yang akan datang. Sehingga upaya mendisain tax planning PT.?X" menghasiikan permohonan restitusi yang dapat diterima walaupun masih terdapat koreksi fiskal positip. Upaya tax planning PT."X" dengan Cara menginterpretasikan penghasilan ke PPh Final dan mentransfer non biaya menjadi biaya serta penggunaan estimasi koreksi biaya fiskal bertujuan untuk mengefisienkan dan mengefeklifkan beban PPh Badan PT."X" Untuk itu penerapan estimasi koreksi biaya fiskal, mengkaji ikhtisar hash pemeriksaan dan penegasan aturan PPh dad Kantor Pusat Direktorat Jenderal Pajak yang berkenaan dengan ketentuan non-deductible expenses sehingga dapat memberikan kepastian hukum merupakan sumber informasi pealing dalam melakukan tax planning. Tax planning selain merupakan usaha untuk melakukan tax avoidance sekaligus usaha penerapan implementasi undang-undang guns mengantisipasi koreksi pada waktu pemeriksaan.

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Substance Of Corporate Expenses As Non-Deductible Expenses (Case Study In Tax Payer Of PT ?X?)Substance of taxable income consists of income and expenses. In order to arrange government policies, they are dividing expenses to be 2 (two) factors, deductible expenses and non-deductible expenses. Sometimes effort from taxpayers to made expenses to be cause and efficient would make dispute between tax payers and tax officers. Further more it has to made tax planning non deductible expenses to be deductible expenses with respect to principle of tax collecting such as equality principle, convenience and economy of collection.

Income is adding of economical capable which accrued or cashed of tax payers, from domestic or foreign, be in use to be consumed or adding those wealth, with names and nor all their purposes. Deductible expenses are expenses, which it uses in taxpayers activities such as to get, to collect and keep their income. These characteristics must to be consumed to taxpayer?s necessity everyday on from time to time, and this cost could divide gross income. Its other 'wise, income tax regulation restricts expense to purpose to their trade or business, or for purpose to his or her own taxpayer's importance. Expenses could be deduct is being in-group of non-deductible expenses.

Research of non-deductible expenses in this thesis use description analyses method. Researcher will analyze PT."X" income statement is being audited from independent Accountant Firm for year ended 2001. Other wise, this research will analyses correlation between yearly tax return P."X" that being reported to tax office and report of authority tax auditor, as source to be connected with tax office opinion about corporate tax obligations. Researcher will interview Direktorat Pajak Penghasilan and tax consultant. Those interviews are to get their detail information about non-deductible expenses and other source in related to object of these research until writer know possibility and potential dispute between taxpayer and tax auditors to be connected with, non-deductible regulation.

To be interpreted definition is effort to transfer object of corporate income tax burden to object of final income tax means that effort to eliminated taxable income significantly. Effort to transfer expenses form non-deductible expenses to deductible expenses could make tax saving of PT"X". Doing estimated correction of fiscal expenses is effectively guidelines to know possibility and potential of fiscal correction expenses for the future. For, P "XA effort to design their tax planning to makes restitution petition could be accepted form fiscal authorities even it has been positive fiscal correction from PT."X" tax audit report.

In order to be administer of estimated correction of fiscal expenses, to examine report of tax auditor authority and new regulation from head office of Direktorat Jenderal Pajak which regulations has connect to non-deductible will give certainty to tax payers as important information to make tax planning. Tax planning are effort to make tax avoidance, and tax payers effort to implement income tax regulation and effort to anticipate fiscal tax correction for the future."