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"Abstract. In their effort to amend the legislation of Value Added Tax (VAT), the government and the House of Representativeshave amended the latest Law Number 8 of 1983 with Law Number 42 of 2009 pertaining to the third amendments of VAT onGoods and Services and Luxury Sales Tax (LST). Substantial changes, occurred in the policy of Input VAT refund for TaxableEnterprise experiencing production failures, is the focus of this research. This study aims to describe the background of theissuance of the Input VAT restitution refund policy for Taxable Enterprise experiencing production failure, and create inventoryof the potential problems that may arise in relation to the issuance of the aforementioned policy. This study uses qualitativeapproach and library and field research as its data collection techniques. The result shows that there are incongruities amongthe Law, the general concept and the legal character of VAT. On the other hand, the regulation is amended to prevent anyabuse on the mechanism of VAT restitution. The problems that may potentially arise from this new regulation are the issuesrelated to the regulation consistency within the basic concept of VAT, and economic disincentives that can be experienced byTaxable Enterprises from certain industries. Therefore, at the macro level, this policy may hamper the growth of investment inIndonesia."

"Skripsi ini membahas mengenai penerapan pengenaan pajak penjualan atas barang mewah (PPnBM) terhadap kendaraan bermotor beroda dua yang hanya dikenakan bagi kendaraan bermotor beroda dua dengan isi silinder di atas 250 cc. Penelitian ini adalah penelitian kualitatif deskriptif. Hasil penelitian menunjukkan bahwa alasan pengenaan PPnBM bagi kendaraan bermotor beroda dua dengan isi silinder di atas 250 CC adalah karena konsep barang mewah tersebut berkembang seiring kemajuan teknologi, pertumbuhan ekonomi, serta perubahan pola konsumsi masyarakat. Pihak perindustrian yang diwakilkan oleh Kementerian Perindustrian pun menginginkan adanya tarif 0% bagi PPnBM atas kendaraan bermotor beroda dua dengan isi silinder di atas 250 cc, sehingga dapat memajukan industri dalam negeri.This thesis discusses the application of luxury sales tax to the two-wheeled motorized vehicles are only charged for two-wheeled motor vehicles with a cylinder above 250 cc. The study was a descriptive qualitative research. The results suggest that the reason for the imposition of luxury sales tax for twowheeled motor vehicles with a cylinder above the 250 CC is because the concept of luxury goods is growing as technology advances, economic growth, as well as changes in consumption patterns. Sides of industry are represented by the Ministry of Industry also wanted the luxury sales tax rate of 0% for the twowheeled motor vehicles with a cylinder above 250 cc, so as to promote domestic industries."

"Skripsi ini membahas mengenai dasar pertimbangan pemerintah, target yang ingin dicapai pemerintah, dan analisis insentif kebijakan PPnBM ditinjau dari teori daya saing nasional dalam mengeluarkan insentif kebijakan pengenaan Pajak Penjualan atas Barang Mewah (PPnBM) terhadap kendaraan bermotor dalam rangka mendukung peningkatan daya saing nasional. Penelitian ini adalah penelitian kualitatif dengan jenis penelitian deskriptif. Hasil penelitian menunjukkan bahwa pemerintah mendukung peningkatan daya saing nasional melalui pemberian insentif PPnBM terhadap kendaraan bermotor yang murah dan ramah lingkungan.

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This research disscusses the basic of consideration of the government, the target of government to be achieved, and analysis incentives luxury sales tax policy from review of the theory of national competitiveness in issuing the incentive policy of the imposition of luxury sales tax policy for motorized vehicles in order to support the enhancement of national competitiveness. This study was a qualitative research with descriptive type of research. The result suggest that the government support the enhancement of national competitiveness through the provision of incentives to the sales tax on luxury motorized vehicles low cost green car."

"Skripsi ini membahas terkait wacana pemerintah dalam mengalihkan PPnBM atas kendaraan bermotor menjadi cukai atas kendaraan bermotor karena tingginya angka konsumsi kendaraan bermotor yang menghasilkan dampak negatif eksternalitas negatif. Eksternalitas negatif tersebut dapat mengancam kesehatan masyarakat dan lingkungan, sehingga diperlukan instrumen fiskal untuk menanggulanginya, salah satunya dengan pigovioun tax berupa cukai. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian ini didapat bahwa, kendaraan bermotor sudah sesuai dengan karakteristik objek cukai berdasarkan Undang-Undang dan teori ahli. Perbandingan menggunakan Cost Benefit-Analysis didapat manfaat, efek, kerugian, dan resiko dari masing-masing kebijakan. Jika dilihat dari masalah utama, yaitu dampak eksternalitas negatif yang dihasilkan kendaraan bermotor, maka cukai atas kendaraan bermotor lebih sesuai untuk jawaban dari permasalah tersebut. Adapun kerugian dan resiko dari cukai atas kendaraan bermotor tersebut dapat diminimalisir oleh pemerintah dengan kajian mendalam. Benchmarking juga dilakukan kepada tiga negara, yaitu Malaysia, Singapura, dan Thailand, sehingga didapat gambaran pengenaan cukai kendaraan bermotor di negara tersebut yang memiliki kemungkinan dapat diimplementasikan di Indonesia.

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This research discusses the the government’s discourse in diverting Luxury Sales Tax (PPnBM) on motor vehicle into excise tax on motor vehicles due to the high rate of consumption of motor vehicle that produces the negative impact of negative externalities. Negative externalities can be a threat to the public health and environment, Fiscal instruments is one of the instruments that could mitigate the Negative externalities, one of them with pigovioun tax in the form of excise duty. This research is qualitative research with a descriptive design. The results of this study found that, motorized vehicle are in accordance with excise characteristics based on the law and expert theory. After doing a comparison using a Cost Benefit-Analysis, there are benefits, effects, disadvantages or cost, and risks of each policy. If viewed from the main problem, impact of negative externalities produced by motor vehicle, then the excise duty on motor vehicles is appropriate for the answers of the problems. As for the disadvantages and risks of excise on motor vehicles can be minimized by the government with the in-depth review, Benchmarking was also carried out with three countries, Malaysia, Singapore, and Thailand, in order to get overview of the imposition of motor vehicle excise in those countries which have the possibility of being implemented in Indonesia."

"Kendaraan bermotor menghasilkan emisi gas buang yang membahayakan kesehatan maupun lingkungan, sehingga dibutuhkan intervensi dari pemerintah. Negara-negara ASEAN melakukan pemungutan pajak, antara lain PPnBM dan cukai yang merupakan pajak tidak langsung. Penelitian ini dilakukan untuk menganalisis perbandingan pajak tidak langsung atas kendaraan bermotor di ASEAN dengan menggunakan pendekatan kualitatif-deskriptif dan teknik pengumpulan data melalui studi kepustakaan dan studi lapangan. Hasil penelitian ini menunjukkan Indonesia menggunakan PPnBM yang naturenya cukai, sedangkan Filipina, Malaysia, Singapura, Thailand menggunakan cukai, dan Vietnam dengan SCT dengan tujuan sebagian besar untuk mengurangi polusi udara dan kemacetan. Dasar pengenaan tarif PPnBM dan cukai rata-rata adalah jenis kendaraan dan kapasitas mesin kendaraan, kecuali Filipina menggunakan harga bersih pabrikan atau harga jual impor dan Thailand yang sudah memasukkan emisi C02. PPnBM dan cukai dipungut menggunakan sistem ad valorem dengan tarif beragam dari 3% hingga 150%. Di negara-negara tersebut, PPnBM dan cukai dipungut menggunakan sistem self-assessment dan pengawasan dilakukan oleh otoritas pajak atau cukai melalui Surat Pemberitahuan dan sertifikat cukai. Hanya Filipina yang melakukan earmarking penerimaan cukai atas kendaraan bermotor. Pajak tidak langsung lainnya yang dipungut, yaitu PPN, PPn, Bea Masuk dan Pajak Bahan Bakar Kendaraan Bermotor.

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Motor vehicles produce exhaust emission that endanger health and environment, so intervention from government is needed. ASEAN Countries collect taxes, including LST and excise which are indirect taxes. This study was conducted to analyze the comparison of indirect taxes on motor vehicles in ASEAN using qualitative-descriptive approach and data collection techniques through literature studies and field studies. The results of this study indicate that Indonesia uses LST which is excise in nature, while the Philippines, Malaysia, Singapore, Thailand use excise duty and Vietnam uses SCT with the aim mostly of reducing air pollution and congestion. The basis for imposing LST and excise tariffs on average is the type of vehicle and the engine capacity, except for the Philippines using net manufacturer’s price or import selling price and Thailand which has included CO2 emissions. LST and excise are collected using ad valorem system at rates varying from 3% to 150%. In these countries, LST and excise are collected using self-assessment system and supervision is carried out by tax or excise authority through Tax Return and Excise Certificate. Only the Philippines conducts earmarking of excise revenue on motor vehicles. Other indirect tax collected are VAT, Sales Tax, Import Duty and Fuel Tax."