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Abstrak :
Obligation Transaction Income Tax Policy Justice and Legal Certainty Principle ReviewA progressive obligation market expansion in Indonesia has made Government released Governmental Regulation Number 6 Year 2002 representing a law execution regulation. However, there have been still many issues not yet regulated resulting in confusion among taxpayers. Income accepted or taken from obligation transactions is one of incomes on a global taxation base. Thus, its is fair that income accepted or taken from obligation transactions combined with another incomes and taxable with a progressive rate. The main problem of this thesis is how should an obligation transaction income tax be regulated to make all economic ability additions accepted or taken from obligation transaction fairly taxable. This thesis is a descriptive analytic in type and data collection techniques used are (1) literature research including on various taxation regulations and another related documents and (2) field research using interviews with such related parties as tax administrator, tax consultant, and capital market administrator. Also, author has sent 10 (ten) questionnaires to taxpayers. Taxation policy of year 2002 has been inconsistent with Income Tax Law in cases of (1) deduction in final income tax (Pajak Penghasilan/PPh) on transaction value imposed only on transactions tradable and reportable to the stock exchange, has been inconsistent with global taxation and regulated no all transactions taking place in both primary market and secondary market, and guaranteed no a justice principle in tax imposition as well, (2) existence of tax exemption to certain taxpayers illustrating a chance for the taxpayers to conduct tax evasion, and (3) inexistence of premium income tax accepted or taken by taxpayers from obligation transactions. Therefore, it is suggested to make a comprehensive and consistent policy consistent with the one obeyed by Income Tax Law by taking the following tax imposition principles into consideration: (1) tax imposition, at the time of realization and implementation of global taxation, on all economic ability additions accepted or taken by taxpayers from obligation transactions, (2) equality in taxation treatment without differentiating type, source of party accepting income from those obligation transaction, and (3) reference of regulation concerning taxation on premium income accepted or taken by taxpayer from obligation transactions. xv + 145 + 5 tables + 2 pictures + 2 graphs + 3 appendices Bibliography: 40 books + 7 law and regulation + 5 journals/papers

Abstrak :
ABSTRAK
Penelitian ini bertujuan untuk menemukan bukti empiris mengenai pengaruh perubahan kebijakan pajak penghasilan individu dan perusahaan terhadap kebijakan dividen perusahaan. Perubahan kebijakan ini menggunakan dummy variabel untuk menjelaskan pada periode penelitian tersebut terdapat perubahan kebijakan pajak penghasilan invididu atau pajak penghasilan perusahaan. Sample penelitian ini menggunakan perusahaan yang listed di Bursa Efek Indonesia periode 2007, 2009, dan 2011. Hasil penelitian ini menunjukkan bahwa perubahan kebijakan pajak individu memiliki hubungan yang negatif dan signifikan terhadap kebijakan dividen di Indonesia. Sementara struktur perubahan kebijakan pajak perusahaan memiliki hubungan positif dan signifikan terhadap kebijakan dividen di Indonesia.

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ABSTRACT
This study aims to examine empirical evidence about the relationship between the changes in invidual income tax policy and corporate income tax policy with the corporate dividend policy in Indonesia. The dummy variabel is used to explain the period of the changes in invidual income tax policy and corporate income tax policy. The samples of this study are public listed firm which had listed in Indonesia Stock Exchange on 2007, 2009, and 2011. The results of this study show that the changes in individual income tax policy has a negative correlation dan significant to the corporate dividend policy in Indonesia. Furthermore, the results of the changes in corporate income tax policy has a negative correlation dan significant to the corporate dividend policy in Indonesia.

Abstrak :
ABSTRAK
Dalam mendorong investasi di bidang usaha dan/daerah tertentu diimplementasikan kebijakan tax allowance, namun perusahaan penerima fasilitas mengalami penurunan. Tesis ini membahas tentang efektivitas implementasi kebijakan tax allowance dan faktor yang mempengaruhinya. Penelitian menggunakan teori kebijakan publik, perpajakan, dan investasi. Menggunakan paradigma post positivist, pendekatan kualitatif, dan teknik pengumpulan data dengan wawancara mendalam. Hasil penelitian menujukan dimensi tepat kebijakan, pelaksana, lingkungan, dan proses terpenuhi, tetapi tepat target belum terpenuhi. Implementasi kebijakan tax allowance cukup efektif dan faktor yang mempengaruhi adalah faktor pendukung dan penghambat. Agar dimensi tepat target terpenuhi dengan membuat grading kriteria perusahaan, persyaratan, dan insentif. Untuk menanggulangi faktor penghambat dengan melonggarkan kriteria dan persyaratan, dan meningkatkan sosialisasi kebijakan tax allowance.

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ABSTRACT
In encouraging investment in the field of business and/or certain areas implemented tax allowance policy, but the company receiving the facility has decreased. This thesis discusses the effectiveness of the implementation of tax allowance policy and the factors that influence it. Research uses public policy theory, taxation, and investment. Using post positivist paradigms, qualitative approaches, and data collection techniques with in-depth interview. The results of the research indicate the exact dimensions of policies, implementers, environments, and Process fulfilled, but the exact target has not been met. Implementation of tax allowance policy is quite effective and influence factors of supporting and inhibiting factors. So that the exact dimensions of the target fulfilled by creating a grade of company criteria, requirements, and incentives. To overcome obstacles by loosening criteria and requirements, and increasing the socialization of tax allowance policy.