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Abstrak :
Zakat has an important position In Islam. It becomes religion obligation as well as a function for increasing the prosperity of social life. Through zakat, income of people which has more economic's ability is distributed to the people who have a right to earn. As a result, it creates the equal condition of income, wealth, and social justice in society. For Moslem paying zakat is a must. But in Islam, besides zakat, there are another duties in the wealth which have to pay for. One of them is the obligation for paying income tax as a proof of people's obedience to the leaders and the participation in the development. This condition makes the moslem have to suffer double obligation. In order to minimize an obligation Indonesian government carried out the policy which counted zakat as the nett income deduction regarding the income tax. Different with Indonesia, in Malaysia zakat that had been paid by Moslem can deduct tax obligation as a tax credit of individual income tax. One interesting thing from it's difference is, implementation of this policy does not cause decreasing of tax revenue but increase the revenue both zakat and tax instead. This research studied the possibility of zakat policy implementation as a tax credit of individual income tax in Indonesia based on Malaysia's implementation. It tried to describe the comparation between tax and zakat management in Malaysia and Indonesia, some justification of policy implementation in Indonesia, and the obstacle of policy. This research used qualitative approach with descriptive analysis. Besides, this research can be classified into pure and cross sectional research. The data is collected by field research through depth interview with informans and literatures from articles, books, rules, and other sources. The result of this research shows the possibility of implementation this policy in Indonesia with some justifications. First, this policy can support the government's duty to increase citizen prosperity. Second, it can increase zakat and tax revenue. Third, it can dissappear double obligation burden. Although, there are some obstacles that must be faced to implemente this policy, such as structure of zakat collecting organization, the absence of penalty in zakat law, political will of government, self-internal factor, interreligious problem, and other administration problems.

Abstrak :
Laporan ini membahas mengenai risiko sanksi administrasi perpajakan berupa denda yang timbul akibat kealpaan pengungkapan penghasilan dari luar negeri milik ekspatriat di PT RBA Indonesia. Kealpaan ini terjadi selama tahun pajak 2013 sampai dengan tahun 2016. Hasil analisis menunjukkan bahwa secara keuangan, pilihan untuk menunggu penerbitan SKPKB lebih menguntungkan dibandingkan dengan pilihan untuk melakukan pembetulan SPT Tahunan Pajak Penghasilan Orang Pribadi SPT Tahunan PPh OP . Hal tersebut dikarenakan adanya jangka waktu pembatasan periode pengenaan denda. Namun demikian, keputusan untuk melakukan pembetulan SPT Tahunan PPh OP akan menghindarkan PT RBA Indonesia dari potensi adanya pengenaan sanksi pidana perpajakan, sehingga dari perspektif perpajakan pilihan ini menjadi pilihan yang lebih baik untuk dilakukan oleh PT RBA Indonesia dibandingkan pilihan untuk menunggu penerbitan SKPKB. Bila perusahaan memilih melakukan pembetulan SPT Tahunan PPh OP, maka penggunaan metode net untuk penghitungan penghasilan ekspatriat akan memberikan penghematan pada arus kas keluar dibandingkan penggunaan metode gross up dalam penghitungan tunjangan pajak yang diberikan kepada ekspatriat.

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This report explains about tax penalties risk to be imposed due to the absence of expatriate rsquo;s of PT RBA Indonesia overseas income declaration. These absences were occurred during 2013 until 2016 fiscal year. The result shows that based on financial measurement, the option to wait the tax authority to publish the Tax Underpayment Assessment Letter SKPKB is more beneficial than the option to voluntary amend the Individual Income Tax Return IITR , due to the limitation of sanction period. However, the option to revise the IITR will avoid PT RBA Indonesia from the chance to be suspected for doing tax crime, shall this be a better option from the perspective of taxation. If PT RBA Indonesia chooses to amend the IITR, the use of net method in calculating the expatriate income will better off in saving the cash outflow compares to the use of gross up method.

Abstrak :
Peraturan PER-31/PJ/2012 tidak mencantumkan kata ?magang? seperti yang ditetapkan pada PER-31/PJ/2009. Oleh sebab itu, penerima penghasilan magang dapat diklasifikasikan menjadi 3 (tiga) golongan, hal ini berarti bertentangan dengan asas kepastian hukum karena memiliki penafsiran yang berbeda (Nurmantu, 1994:110). Tujuan penelitian ini adalah untuk menganalisis pengenaan Pajak Penghasilan (PPh) Pasal 21 atas penghasilan magang ditinjau dari asas kepastian hukum dan untuk menganalisis pengenaan PPh Pasal 21 yang benar atas penghasilan magang. Demi menjawab pokok permasalahan, penelitian menggunakan teori asas kepastian hukum yang dicetuskan oleh Mansury (1996:5) sebagai tolak ukur pengujian. Penelitian ini menggunakan pendekatan kuantitatif, dengan jenis penelitian deskriptif dan teknik pengumpulan data wawancara mendalam. Hasil penelitian ini membuktikan bahwa pengenaan PPh Pasal 21 atas penghasilan peserta magang belum memenuhi asas kepastian hukum. Pengenaan PPh Pasal 21 yang benar atas penghasilan magang yaitu mengklasifikasikan penerima penghasilan magang sebagai Pegawai Tidak Tetap. ......PER-31/PJ/2012 regulation doesn?t mention ?internship? word as mentioned in PER-31/PJ/2009. Therefore, internship employee could be classified into 3 (three) categories, this means a contradiction to certainty principle (Nurmantu, 1994:110). This research aims to analyze the mechanism of withholding income tax Article 21 on the internship income based on certainty principle and to analyze the correct withholding tax of internship income. This research used certainty principle (Mansury, 1996:5) to answer the main issues. This descriptive research used quantitative approach with in depth interview as data collection technique. Result of this research is withholding tax Article 21 of internship income still has a contradiction to legal certainty principle. The correct income tax Article 21 imposition on internship income is classified internship employee as Temporary Employee.

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.