[ABSTRAK
Dalam perkembangan perdagangan dunia, yang terarah pada perdagangan bebas,maka Indonesia sebagai negara berkembang terus berusaha mengimbanginya, denganmembuka peluang bisnis bagi masyarakat. Peluang ini ditanggapi secara positif,dibuktikan dengan munculnya berbagai sistem perdagangan dan salah satu yangsedang berkembang pesat adalah bisnis Multi-Level Marketing (MLM), dimana dayatarik dari sistem ini adalah penghasilan dari dua sumber, yakni: selisih harga produkyang dipasarkan dan rabat yang akan didapat dari perusahaan sesuai dengantingkatan yang diperolehnya. Oleh karenanya potensi penghasilan dari bisnis inisangatlah besar dan yang perlu kita ingat penghasilan adalah salah satu obyek pajakyang berpengaruh besar dalam pendapatan perpajakan. Permasalahan yang dibahasdalam penulisan ini adalah: (1) Penerapan Withholding Tax oleh perusahaan MLM,yang memiliki sistem berbeda (lebih rumit) dengan perusahaan bisnis lainnya (yangsaat ini diterapkan); (2) Penerapan self assessment system dalam kaitannya denganpenghasilan distributor MLM yang didapat dari keuntungan perdagangan. Peraturanperpajakan mengenai bisnis MLM sudah ada, namun belum lengkap dan belumsesuai dengan UUD RI Tahun 1945. Dimana pengaturan yang dibuat hanyamengarah pada penghasilan rabat dari distributor perseorangan dan pengaturantersebut dalam bentuk surat edaran yang bukan merupakan peraturan perundangundangan.Hal tersebut mengakibatkan hukum mengenai perpajakan tidak dapatdijalankan dan diterapkan kepada seluruh masyarakat dan hal ini tidak sesuai denganteori keadilan sebagaimana diungkap oleh Aristoteles yang pada intinya dalamperlakuan yang sama untuk setiap orang di mata hukum. Sehingga dibutuhkanperaturan khusus yang mengatur mengenai pengenaan pajak penghasilan ataspenghasilan yang diterima oleh distributor MLM, dari tarif sampai dengan prosedurpemungutan, serta diperlukan sosialisasi yang lebih tepat sasaran, sehingga seluruhkalangan masyarakat dapat memahami dan mengetahui tentang peraturan perundangundangantersebut.

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ABSTRACT
In the development of world trade, which focused on free trade, then Indonesia asdeveloping countries will remains to open up business opportunities for thecommunity. This opportunity is responded positively, evidenced by the emergence ofvarious trading systems which one growing rapidly is the business of Multi-LevelMarketing (MLM), where the appeal of this system is the income from two sources,namely: the difference in prices of products that are marketed and rebates that will beobtained from the company in accordance with the level obtained. Therefore, thepotential income from this business is very large and we need to remember is oneobject of income tax profound effect on tax revenues. The problems raised in thisresearch are: (1) Implementation of Withholding Tax by the MLM company, whichhas a different system (more complicated) with other business enterprises (which arecurrently applied); (2) The application of the self-assessment system in relation toincome derived by MLM distributor of trading profits. Tax regulations regardingMLM business is already there, but not complete and not in accordance with theConstitution of Republic of Indonesia Year 1945. Where regulations are made onlylead to the rebate income from individual distributor and those regulations which wasmade in circular letter is not the legislation. This resulted in laws regarding taxationcan not be executed and applied to the entire community and this is not in accordancewith the theory of justice as revealed by Aristotle that essentially in equal treatmentfor everyone in the presence of the law. So it takes a special regulation governing theimposition of income tax on income earned by MLM distributors, from tariffs tocollection procedures, and its required more targeted socialization, so that the entirecommunity can understand to the legislation., In the development of world trade, which focused on free trade, then Indonesia asdeveloping countries will remains to open up business opportunities for thecommunity. This opportunity is responded positively, evidenced by the emergence ofvarious trading systems which one growing rapidly is the business of Multi-LevelMarketing (MLM), where the appeal of this system is the income from two sources,namely: the difference in prices of products that are marketed and rebates that will beobtained from the company in accordance with the level obtained. Therefore, thepotential income from this business is very large and we need to remember is oneobject of income tax profound effect on tax revenues. The problems raised in thisresearch are: (1) Implementation of Withholding Tax by the MLM company, whichhas a different system (more complicated) with other business enterprises (which arecurrently applied); (2) The application of the self-assessment system in relation toincome derived by MLM distributor of trading profits. Tax regulations regardingMLM business is already there, but not complete and not in accordance with theConstitution of Republic of Indonesia Year 1945. Where regulations are made onlylead to the rebate income from individual distributor and those regulations which wasmade in circular letter is not the legislation. This resulted in laws regarding taxationcan not be executed and applied to the entire community and this is not in accordancewith the theory of justice as revealed by Aristotle that essentially in equal treatmentfor everyone in the presence of the law. So it takes a special regulation governing theimposition of income tax on income earned by MLM distributors, from tariffs tocollection procedures, and its required more targeted socialization, so that the entirecommunity can understand to the legislation.]