Pajak adalah iuran rakyat kepada negara berdasarkan undang-undang untuk membiayai pengeluaran-pengeluaran dengan tidak mendapat jasa timbal balik yang langsung. Pajak dalam mendanai pengeluaran negara yang terus meningkat jumlahnya membutuhkan dukungan berupa peningkatan kesadaran masyarakat Wajib Pajak untukmemenuhi kewajiban perpajakannya secara jujur dan bertanggung jawab serta dibutuhkan suatu kebijakan dalam perpajakan untuk memperoleh suatu pemungutan pajak yang berazaskan keadilan bagi semua pihak.Kebijakan perpajakan, administrasi perpajakan, dan undang-undang perpajakan juga menyentuh industri sepatu di Indonesia. Industri sepatu di Indonesia yang pada saat sekarang ini mengalami pasang surut mempunyai perbedaan dengau industri pada umumnya, yailu banyak menerima jasa maklon dari perusahaan lain atau memberikanjasa maklon ke perusahaan lain. Untuk itu terdapat beberapa kebijakan perpajakan pada industri sepatu di Indonesia.Metode penelitian yang digunakan dalam penulisan tesis ini adalah metodedeskriptif kualitatif dengan teknik pengumpulan data berupa studi kepustakaan danpenelitian lapangan melalui wawancara dengan pihak-pihak terkait.Ketentuan perpajakan pada induslri sepatu di Indonesia terdapat beberapaketentuan khsusus disarnping ketentuan perpajakan pada umumnya seperti untuk jasamaklon. Yang dimaksud dengan Jasa Maklon (Contract Manufacturing) adalah semuapemberian jasa dalam rangka proses penyelesaian suatu barang tertentu, dimana prosespengerjaannya dilakukan pihak pemberi jasa (disubkontrakkan) sedangkan spesifikasi,bahan baku dan/atau/barang setengah jadi dan/atau bahan penolong/pembantu yang akandiproses sebagian atau seluruhnya disediakan pihak pemakai jasa.Dari hasil pembahasan diperoleh kesimpuian bahwa PT XYZ telahmelaksanakan kewajiban perpajakannya sesuai dengan ketentuan yang berlaku. PT XYZjuga berkewajiban dalam memotong PPh1 Pasal 23 terhadap Jasa Pemeliharaan, Sewa,dan Jasa Maklon. Untuk jasa maklon perusahaan telah melakukan pemotongan sesuaidengan ketentuan yang berlaku yaitu sebesar 15% x 40% = 6%. Untuk kegiatan usahaJasa Maklon (Contract Manufacturing) Internasional di Bidang Produksi Mainan Anak-anak dikenakan pajak dengan tarif efektif sebesar 2,1 %.Alas dasar kesimpulan tersebut di atas maka disarankan Untuk mendorongindustri Sepatu dalam negeri agar dapat hcrsaing dengan negara-negara lain makadipcrlukan adanya insentif investasi, termasuk insentif perpajakan. Untuk memenuhiprinsip keadilan dan untuk menunjang sektor industri sepatu maka ketentuan untuk jasamaklon (contract manufacturing) internasional dibidang produksi mainan anak-anakagar diterapkan juga untuk kegiatan jasa maklon lainnya.

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A tax is a compulsory contribution from the person to the government to defray the expenses incurred in the common interest of all witout reference to special benefits cortferred. As tax is the most viable source of revenue to comply with the country's increasing expenditure, it needs the support of the citizen as Tax Payer to fulfill their tax obligations according to the current and up dated tax regulations truthfully and in accountable manner. The support can be given by making the just and non-discriminatory tax policy for all parties

Tax policy , tax administration, and tax regulations also has their affects on the shoes industry in Indonesia. Nowadays shoes industry in Indonesia has been through a lot of ups and downs, and this particular industry has distinctiveness hom any other

common industries, which is by taking and giving many contract manufacturing services to another company. For that purpose, there are some tax policies for shoes industry in Indonesia.

The research method that the writer used is qualitative descriptive method, with data collecting by documentation study and field research by interviewing the related parties.

There are some general regulation ; like contract manufacturing service, and particular regulation in lndortesia?s shoes lndustry. The term contract manufacturing deline here as all the rendering of a any kind of services in a finishing process of a particular object, whereas the process of the production is completed by the party who

give that certain services, while the specification, raw materials and/or the in process product andfor the complementary material that will be processed selectively or entirely are provided by the user of the service.

Based on the previous discussion with the related parties, there is a conslucion that XYZ Company already perform and fulfill its tax obligation according to the current and up dated tax regulations. XYZ Company also has the responsibility to withhold Income Tax Article 23 about Maintaining Services, Rental Services, and

Manufacturing Contract Service. For manufacturing contract services. the company already execute the witholding responsibility according to the appropriate regulation,which is I5 % x 40% = 60%. On the other hand, the international Contract Manufacturing Services in Children Toys Production Industry only charge the effective

tax rate 2,1 %

Based on the conclusion above, therefore it is already become a need for an investement incentive, including tax incentive to support and reinforce the national shoes industry to compete with the' shoes industies in another country . To perform the fairness and justice standard and to support the shoes industry, therefore it is

expected that the regulation that is applied in intemational contract manufacaturing service children toys production will also be applied in any other contract manufacturing service for any industry.