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"Globalisasi ekonomi telah membawa dampak meningkatnya investasi asing antar negara khususnya Foreign Direct Investment (FDI). Kemampuan negara-negara maju untuk memasok modal, terutama dalam bentuk FDI merupakan salah satu kunci keberhasilan negara-negara tersebut. Aliran FDI menuju negara-negara berkembang dari tahun ke tahun semakin meningkat. Pada tahun 2010 diperkirakan 48% aliran FDI akan menuju negara berkembang. Ada beberapa alasan mengapa investor asing dari negara maju melakukan investasi di negara berkembang, antara lain memperbesar keuntungan, untuk mengkombinasikan modal yang dimilikinya dengan tenaga kerja yang murah dalam upaya untuk mengurangi biaya produksi, penggunaan bahan baku dekat dengan sumbernya dan sebagainya. Sementara itu bagi negara tempat investasi, kehadiran investor asing dalam bentuk FDI memberikan berbagai keuntungan berupa transfer teknologi, tenaga kerja terlatih, kemampuan organisasi dan manajerial, penerimaan pajak dari keuntungan yang diperoleh oleh investor FDI. Mengingat banyaknya dampak positif yang diharapkan dapat diperoleh negara tempat investasi (host country), negara-negara berkembang (termasuk Indonesia) berusaha secara aktif mempromosikan negaranya agar menjadi lokasi investasi dengan memberikan berbagai insentif, baik insentif pajak maupun non pajak. Upaya-upaya untuk menarik investor asing masuk ke Indonesia telah membuahkan hasil berupa masuknya investor asing FDI dalam jumlah yang cukup signifikan yang diharapkan dapat meningkatkan penerimaan pajak. Dalam kaitannya dengan hal di atas, di Indonesia terjadi fenomena yang bersifat kontroversial. Di satu sisi pemerintah sangat gencar melakukan upaya-upaya untuk meningkatkan realisasi investasi asing FDI khususnya perusahaan Penanaman Modal Asing (PT.PMA) dengan menawarkan berbagai fasilitas, di sisi lain ternyata cukup banyak (70%) PT.PMA yang tidak membayar pajak dalam jangka waktu yang cukup lama (berturut-turut selama 5 tahun atau lebih) karena selalu melaporkan rugi dalam SPT PPh Badannya. Dari hasil analisis DJP diketahui bahwa dari 70% PT.PMA yang tidak membayar pajak sebagian besar dikarenakan melakukan praktik penghindaran pajak, antara lain transfer pricing melalui transaksi inter company. Penelitian Disertasi ini bertujuan untuk mengidentifikasi praktik-praktik penghindaran pajak yang pada umumnya dilakukan dilakukan oleh FDI yang berbentuk subsidiary company (PT.PMA) di Indonesia, menganalisis kebijakan Anti Tax Avoidance dalam menangkal praktik-praktik penghindaran pajak yang dilakukan dan mengetahui dan menganalisis upaya-upaya yang dilakukan DJP untuk menangani praktik-praktik penghindaran pajak yang dilakukan oleh FDI yang berbentuk subsidiary company (PT.PMA) tersebut. Paradigma yang digunakan dalam penelitian ini adalah paradigma positivist dengan pendekatan mixed approach. Untuk menjawab pertanyaan penelitian yang tidak sepenuhnya dapat dijawab dengan pendekatan kualitatif ataupun kuantitatif. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif dengan teknik pengumpulan data berupa studi kepustakaan dan studi lapangan melalui observasi terlibat serta wawancara mendalam (indepth interview) dengan para informan yang kompeten yang mewakili berbagai kelompok yang terkait dengan tema penelitian ini.Hasil penelitian menunjukkan bahwa praktik-praktik penghindaran pajak (tax avoidance) yang pada umumnya dilakukan oleh FDI yang berbentuk subsidiary company (PT.PMA) di Indonesia dilakukan melalui skema transfer pricing, thin capitalization, treaty shopping, Controlled Foreign Corporation (CFC), dan pemanfaatan negara tax haven. Adapun skema penghindaran pajak yang paling banyak digunakan adalah skema transfer pricing dan thin capitalization. Praktik penghindaran pajak tersebut dilakukan dengan memanfaatkan peluang-peluang yang terdapat dalam ketentuan perpajakan yang berlaku dan diperkuat dengan karakteristik hubungan antara anak perusahaan (subsidiary company) di Indonesia dengan induk perusahaan (parent company) di luar negeri sebagai entitas yang terpisah, sehingga antara keduanya dapat melakukan transaksi. Selanjutnya hasil analisis menunjukkan bahwa kebijakan Anti Tax Avoidance di Indonesia relatif belum memenuhi sifat kebijakan sebagaimana dikemukakan oleh James Anderson yaitu sifat rasional, inkremental dan emergence, karena pada kebijakan yang ada masih banyak peluang (loopholes) yang dapat dimanfaatkan oleh wajib pajak, khususnya perusahaan PMA untuk melakukan penghindaran pajak, sehingga potensi pajak yang ada belum dapat digali secara optimal. Dilihat dari faktor-faktor pendukung, yaitu policy content kebijakan yang bersifat rasional dan logis, kerjasama dengan pihak-pihak terkait dan sumber daya yang trampil untuk melaksanakan kebijakan yang dibuat belum sepenuhnya terpenuhi untuk mendukung keberhasilan pelaksanaan kebijakan Anti Tax Avoidance tersebut. Terakhir, upaya-upaya yang dilakukan oleh DJP dalam menangani praktik-praktik penghindaran pajak oleh FDI yang berbentuk PT.PMA relatif masih kurang memadai dan kurang menyentuh masalah yang bersifat esensial, sehingga kasuskasus penghindaran pajak tersebut kurang tertangani dengan baik.

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Economic globalization has brought an impact in an increase of international foreign investment, particularly in the form of Foreign Direct Investment (FDI). The ability of the Developed countries to supply capital in the form of FDI is one of their success. The flow of FDI to the Developing countries is increasing every year. In the year 2010 it is predicted that 48% of the FDI will go to the Developing countries. The main reasons of the foreign investors from Developed countries to invest in the developing countries is to increase their profit, to combine their capital with the cheap labors in order to reduce production expense, the use of raw materials near the source etc. Whereas for the host countries, the foreign investment in the form of FDI have some advantages, i.e.: transfer of technology, trained labor, ability of organization and managerial skill and tax revenues from the profit of the FDI investment. As there are many positive advantages received by the host country, most of developing countries (including Indonesia) is promoting their country to become an investment destination through some incentives, both tax and non tax incentives. The efforts to attract the foreign investor into Indonesia resulted in the increase of foreign investment in the significant amount, which is expected to increase the tax revenues. Due to the above development, in Indonesia there is a controversial phenomenon. The efforts from the Government to increase FDI realization, especially Foreign Investment Company (PT.PMA) by giving some incentives, but the negative aspects of this policy is that many PT.PMA (70%) did not pay Corporate Income Tax and file Income Tax Return which show a tax loss for a long time (5 years or more ). Based on a study of the Directorate General of Taxes (DGT) 70% of the PT.PMA companies did not pay taxes mostly because of the practice of tax avoidance, especially in transfer pricing through inter company transaction.

The objectives of the research of this dissertation are to identify the practices of the tax avoidance which are commonly used by FDI in the form of subsidiary company (PT.PMA) in Indonesia, to analyze the Anti Tax Avoidance policy in combating the practices of tax avoidance and to know and analyze the efforts performed by the DGT to counter practices of the tax avoidance by the FDI in the form of subsidiary company (PT.PMA). The paradigm of the research is a positivist paradigm with mixed approach. The combination of qualitative approach and quantitative approach used to answer the research questions which can not fully be answered either by qualitative or quantitative approach. The kind of the research is descriptive research with the technique of collecting data through library and field research through participant observation and in depth interview with some key informants that represent various group relevant to the topic of this research.

The result of the research shows that the practices of the tax avoidance which commonly performed by FDI in the form of subsidiary company (PT.PMA) in Indonesia are done through a scheme of transfer pricing, thin capitalization, treaty shopping, Controlled Foreign Corporation (CFC), and the use of tax haven countries. In the most cases the tax avoidance scheme is transfer pricing and thin capitalization schemes. The tax avoidance practices to be done by making use of the loopholes of the tax regulations and supported through the relation between subsidiary company in Indonesia and parent company abroad as a separate entity, therefore they can make inter company transactions. Furthermore the analysis shows that the Indonesia Anti Tax Avoidance policy relatively has not fulfilled the characteristic of the policy mentioned by James Anderson, i.e.: rational, incremental and emergence, because the Indonesia Anti Tax Avoidance policy has many loopholes which can be used by the tax payer, particularly PT.PMA to practice tax avoidance, and consequently the tax potential to the DGT can not be achieved satisfactorily. In addition to that the supporting factors i.e.: policy content of the policy which should rational and logic, cooperation with the related parties and competent man power to perform the policy is not adequate to support the implementation of the Anti Tax Avoidance policy Finally, the efforts done by the Directorate General of Taxes to handle the practices of the tax avoidance by FDI in the form of PT.PMA relatively is not optimal, consequently the cases of the tax avoidance has not been handled properly."

"The research that has been studied by International Telecommunication Union, mentioned that increase of 1% teledencity (The number of landline telephones in use for every 100 individuals living within an area) in one year will accelerate more less 3% of Gross National Product. That study showed the importance of telecommunication industry to economic growth. Nowadays, teledencity in Indonesia relatively low, so it can distort national economic growth, especially at non-urban area or villages that economically potential. For that reason, government should make policies that promote the development of telecommunication industry.This dissertation analyzed characterization and tax treatment of income from some of transactions in telecommunication industry, based on intemational best practices. It also analyzed an opportunity cost, occurred as result of uncertainty. In this dissertation, the concept of Supply-side Tax Policy and opportunity cost developed in micro level, by analyzing the implications of dispute between tax ofncer and tax payer concerning type of income that occurs in telecommunication. for example leased bandwidth.Opportunity cost in withholding income tax, can be measured from the lost of opportunity for telecommunication company to invest by building new telephones line, so the company can't get additional income. At the same time, the lost of opportunity to get additional income, will make govemment has no additional tax revenue and non tax revenue (PNBP) and contribution namely Universal Service Obligation (USO). The govemment also lost the opportunity to increase teledencity and telecommunication penetration at the villages.For that reasons, this dissertation offer an alternative design of. income tax system namely Pro Corporate Cash-tlow Tax (PCCFT). PCCFT design developed from Supply-side Tax Policy concept, the policy that gives more 'room' to private to increase productivity. In this dissertation, PCCFT use policy two instruments. First, deregulation, by remove active income from withholding object, second, regulation, by regulate income characterization of transactions which occur in telecommunication. Thus, this dissertation also analyzes the implication of implementing PCCFT to telecommunication industry, and benetits of its implementation. The weaknesses that may happen in implementing PCCFT and another alternative income tax policy also be analyzed.This research use constructivism paradigm with mixed approach. Combination of qualitative approach and quantitative approach used to answer research questions that can't be analyzed with one of that approach. The combination can be used as long as the only one paradigm used in the research.The result showed that fee or payment of transactions that occurs in telecommunication industry, such as international roaming, leased circuit, and interconnection, should characterized as technical services, rather as royalty or rent or income from movablefimmovable property, because in doing business activity, the delivery of information related to services are technical nature if special skills or knowledge related to a technical 'field are required forthe provision of such services. Therefore the existence of employees or other personnel engaged by the enterprise to furnish the services for such purpose, will determine the taxing right.As a consequence of Tax Office doesn't analyze the characterization of income, uncertainties raise cost of taxation because taxpayer should pay fee for consultant to arrange tax objection and tax appeal. Be sides that, the disputes raise opportunity cost as a result of an obligation to comply fomtal prerequirement to submit tax appeal which compel taxpayer to pay 50% of tax debt, so the taxpayer can't use the cash-flow to expand his business.The analysis proved that design PCCFT can minimize opportunity cost and offer some advantages. For corporate, PCCFT can rise potential revenue and minimize cost of taxation. For government, PCCFT can rise potential tax revenue, non tax revenue (radio frequency fee and dividend from PT Telkom, Tbk and PT lndosat, Tbk.), Universal Senrice Obligation, penetration telecommunication facilities in villages, teledencity, and job creation. Because tax incentives doesn't include in this PCCFI' design, it will not create tax expenditure, so it won't harmful for government.The weakness in PCCFT design is that the government can not accelerate its spending. So, moditication of PCCFT design can be developed by making tax rules more certain, simplify tax procedure, and detennine presumptive tax properly. Even has a weakness, the advantages of PCCFT design more signilicant than its weakness. However, to reassure tax revenue, government should cover over its weakness by using instrument that has already existed, that is tax audit.Implementing PCCFT should become a policy analysis priority, but at the early phase, govemment should detennine type of industry selectively, because not all industry has a big magnitude or become enabler to other industries, such as telecommunication."