Hasil Pencarian  ::  Simpan CSV :: Kembali

"Permasalahan yang dibahas dalam penetitian ini dibatasi pada pola-pola kemungkinan terjadinya restitusi pada PPN atas barang ekspor yang fiktif serta terjadinya hal tersebut sebagai akibat pola hubungan kerja antara Direktorat Jenderal Pajak dan Direktorat Jenderal Bea dan Cukai yang kurang baik. Teori yang digunakan sebagai acuan dalam penulisan tesis ini mencakup sistem pembayaran pajak. Self Assessment System merupakan suatu sistem yang memberikan kepercayaan kepada wajib pajak untuk menghitung membayar, menyetor dan melaporkan sendiri pajak yang tertuang sesuai dengan ketentuan perpajakan yang berlaku. Teori lain yang digunakan adalah teori koordinasi. Koordinasi merupakan istilah yang dapat diartikan sebagai proses untuk memastikan bahwa aktititas individu maupun kelompok yang saling berkaitan berjalan sedemikian rupa sehingga mereka saling melengkapi satu sama lain dan memberikan sumbangan yang maksimal pada pencapaian tujuan keseluruhan organisasi. Dalam menjalankan tugasnya, fungsi koordinasi dalam organisasi perlu mendapatkan dukungan yang optimal dari bagian-bagian di dalam organisasi. Bentuk-bentuk koordinasi dalam organisasi antara Iain koordinasi berantai, koordinasi timbal balik dan koordinasi dalam memanfaatkansumber daya (Hill, C.W.L. dan John, G.R. 1995 : 115); Penelitian ini mengganakan metode deskriptif. Dengan metode ini penulis membuat deskripsi gambaran secara sistematis, faktual dan akurat mengenai fakta, sifat serta hubungan antara fenomena yang dianalisis dalam kaitannya dengan pola hubungan kerja Direktorat Jenderal Pajak dan Direktorat Jenderal Bea dan Cukai dalam hal pemberian restitusi PPN. Dengan metode ini juga penulis mencari fakta dengan mengadakan observasi Iapangan sebagai upaya memperoleh data yang mengakibatkan terjadinya restitusi PPN atas barang ekspor fiktif. Faktur Pajak fiktif adalah faktur pajak yang dibuat tanpa adanya penyerahan Barang Kena Pajak atau Jasa Kena Pajak. Hal ini berarti bahwa seluruh kegiatan transaksi sebenarnya tidak terjadi, baik nama/jenis barang/jasa yang menjadi obyek transaksi jumlah nilai dan harga yang ada di faktur pajak serta PPN yang dipungut semuanya fiktif. Pola penerbitan Faktur Pajak tiktif dapat diidentifikasi sebagai berikut : 1. PKP, merupakan Pengusaha Kena Pajak yang identitasnya fiktif (NPWP, Nomor Pengukuhan PKP, dan Kode Seri Faktur), 2. PKP yang identitasnya (NPWP, Nomor Pengukuhan PKP dan Kode Seri Faktur, dikeluarkan secara resmi oleh Kantor Pelayanan Pajak, tetapi identitas ini hanya bersifat sementara saja yang sewaktu-waktu dapat pindah lokasi dengan cepat. Hal ini dilakukan dengan cara: a) Tidak memasukkan Surat Pemberitahuan Masa; b. Memasukkan Surat Pemberitahuan Masa, tetapi tidak ada transaksi; c. Memasukkan Surat Pemberitahuan Masa, ada transaksi tetapi Pajak Keluaran sama dengan Pajak Masukan; d. Memasukkan Surat Pemberitahuan Masa, menyetor pajak dengan jumlah kecil. Untuk melaksanakan pemrosesan dan pemeriksaan pajak dalam rangka pemberian restitusi Pajak Pertambahan Nilai atas barang ekspor sumber daya manusia di Direktorat Jenderal Pajak pada bagian/seksi PPN baik di daerah (KPP) maupun di wilayah (Kanwil DJP) dan kantor pusat telah memiliki tingkat pendidikan formal dan non formal seperti pelatihan yang baik sehingga memiliki tingkat kemampuan, teknik dan kinerja juga baik. Pada pelaksanaan sistem dan prosedur kadang tidak terstruktur atau tidak berurutan, bahkan masih ada ditemukan kekurang-telitian. Sistem dan prosedur restitusi PPN atas barang ekspor mensyaratakan dokurnen yang dikeluarkan oleh instansi Iain seperti PEB dan persetujuan ekspor dari kepabeanan Bea dan Cukai, tanda penerimaan barang yang di ekspor atau Bill of Lading /Airway Bill dari jasa pelayaran. Karena instansi tersebut berjalan sendiri-sendiri maka kondisi ini sering dimanfaatkan oleh eksportir nakal untuk meiakukan praktek restitusi pajak PPN dengan ekspor fiktif. Disamping kurangnya koordinasi, cek dan ricek yang jelas dan prosedur restitusi pajak PPN atas barang ekspor, juga rentannya petugas terhadap godaan untuk berbuat curang dengan imbalan uang dari eksportir nakal.

---

The matters being discussed in this research is limited to the possible pattern of how the fictive VAT restitution on exported goods happens related to problems in the cooperation between the General Directorate of Taxation and the General Directorate of Custom and Excise. The theory taken as the reference for this thesis includes the tax payment system theories. Self Assessment System is a system which lays confidence on the tax payers to count, to pay, and report their own tax according to the applicable taxation law. Other theory being used is coordination theory. Coordination is the proper term that may be translated as the process of assuring that related individual and group activities run concurrently so that they supplement each other and give an optimal contribution to the achievement of organizational objectives. In carrying out its tasks, coordination function in an organization must have an optimal support from each entity in it. The forms of coordination within an organization such as: chain coordination, mutual coordination, and coordination in using resources (Hill, C.W.L. and John, GR., 1995:115). The research uses descriptive method. By which the writer made description, systematical illustration, using factual and accurate facts, characteristics and relationship between the analyzed phenomenon and the cooperation pattern of both General Directorates in VAT restitution application. By using this method the writer also conducted some observation to look for some facts and data of the causes of this phenomenon. A fake Tax invoice is one that is made without any submission of Taxable Goods or Services. It means that the whole transaction has never happened; all names/types of goods/services as the object of the transaction as well as prices/values written on the invoice are artificial. The modus of the issue of this fictive invoice can be identihed as follows: 1. PKP, the Taxable Businessman uses a fake identification such as (NPWP, the Tax Payer Verification Number and Invoice Serial Number), 2. The PKP is a real one, issued by the Office of Tax Service, but it is only valid for a short period and can be transferred quickly to other places at anytime by: a) Not including the Period Notiiication Letter; b. including the Period Notification Letter, but without any transaction; c. including the Letter of Notification, with a transaction but the value of the Output Tax is equal to the Input Tax; d. including the Letter of Notification, paying only a small amount of tax. To carry out the tax processing and examination in order to apply the VAT restitution on exported goods, human resources available in the General Directorate of Taxation especially in the VAT unit in the District Office (KPP) or Territorial Office (Kanwil DJP) already possess the required formal and informal education such as adequate trainings so that they have a good capability, techniques and also performance. During the performing their duties, whenever there is a problem in doing the tasks, the resolution to the problem still has not been made in a tactful, responsive and thorough manner. As an example, they still can not come up with an answer at the time of clarification. Furthermore, in the execution of systems and procedures sometimes done in an unsystematic and unorganized ways, even there are still evidences of carelessness. The system and procedure of VAT restitution on exported goods requires document issued by others instances such as the PEB and export approval from the Custom and Excise service, Bill of Lading/Airway Bill from the airways services. Besides the lack of coordinat a thorough check and re-check and a flawless procedure of implementation is obviously needed, also the tendency of the official getting seduced to corrupt or take a bribe from the naughty exporters. The fictive export VAT restitution is a form of organized crime where the crime cannot be conducted without the involvement of officers from custom, tax service, airwayslshipping companies and the bank. This kind of crime is classified into some modus which are: VAT mark-up on raw materials for export; documents counterfeiting; mark-up or fake the content and/or volume of exported goods; and also the goods is not being transported to the destination country but come back to the exporter's warehouse."

"Dalam kebijakan makro, pajak merupakan sumber penerimaan pemerintah yang potensial, yang jika digarap secara intens, akan memberi hasil yang memadai untuk rnenutup pembiayaan pembangunan. Untuk menyusun suatu kebijakan pajak yang ideal perlu diperhatikan dan dipertimbangkan asas-asas pemungutan pajak serta legal character dari pajak tersebut.Kebijakan pengenaan PPN atas penyerahan BKP antar cabang, merupakan akibat dari prinsip ketentuan pengukuhan PKP, dimana baik kantor pusat maupun kantor cabang harus dikukuhkan sebagai PKP oleh KPP setempat. Karena masing-rnasing berstatus sebagai PKP, maka penyerahan BKP antar mereka dikenakan PPN.Dalam tesis ini dilakukan analisa, apakah ketentuan ini telah sesuai dengan asas pemungutan pajak dan legal character PPN. Asas pernungutan pajak yang dipergunakan sebagai alat analisis. adalah Asas Equity dan Equality, Asas Certainiy, Asas Convenience of Payment, serta Asas Economic of Collection. Sedangkan legal character yang dijadikan sebagai acuan analisis adalah General Indirect Tax, dan On Consumption. Tujuan penulisan tesis ini adalah sebagai wacana pengkajian kebijakan perpajakan lebih lanjut. Tipe penelitian yang dilakukan dalam penulisan tesis ini adalah deskriptif analitis, dengan teknik pengumpulan data berupa Studi kepustakaan dan Studi lapangan melalui wawancara dengan pihak Wajib Pajak.Dari hasil analisis diperoleh kesimpulan bahwa ternyata ketentuan ini tidak sesuai dengan asas-asas pernungutan pajak seperti disebutkan di atas.- Ketentuan ini tidak sesuaj dengan Asas Equity dan Equality karena ternyata jika pada saat pemeriksaan yang dilakukan oleh pihak fiskus diterpukan bahwa Wajib pajak tidak melaksanakan ketentuan ini, maka Wajib Pajak yang menanggung beban pajak yang relatif besar. Sementara di Iain pihak, negara tidak mengalami kerugian.- Ketentuan ini tidak sesuai dengan Asas Certainty karena, dalam peraturan pelaksanaannya, memuat penafsiran analogis yang memperluas objek ketentuan ini. Hal ini mengakibatkan adanya penafsiran yang menjadi tidak pasti.- Ketentuan ini tidak sesuai dengam Asas Convenience of Paymem karena, Wajib Pajak diharuskan membayar pajak ataupun berkurang kekuatan cash flow-nya pada saat Wajib Pajak tersebut belum menerima penghasilan- Ketentuan ini tidak sesuai dengan Asas Economic of Collection karena pada dasarnya negara tidak memperoleh penerimaan dari pelaksanaan ketentuan ini. Sementara itu, dari hasil penelitian ternyata bahwa carl of taxation berupa compliance cost yang harus ditanggung Wajib pajak dan administrative cost yang harus ditanggung oleh Pemerintah jumlahnya relatif besar.Dalam pembahasan diperoleh hasil bahwa ketentuan ini tidak memenuhi prinsip PPN yang dikenakan atas dasar ?value added? yang dihasilkan, karena dalam kegiatan penyerahan/ pemindahan BKP yang dilakukan tidak terjadi value added. Dari hasil analisis juga diperoleh kesimpulan bahwa ternyata kebijakan ketentuan ini juga tidak memenuhi legal character PPN.- Ketentuan ini tidak sesuai dengan karakter General PPN karena dalam Undang-Undang maupun dalam peraturan pelaksanaannya tidak secara jelas diatur dan disebutkan bahwa objek ketentuan ini adalah atas barang dan jasa.- Ketentuan ini tidak sesuai dengan karakter Indirect Tax PPN karena ternyata penanggung jawab pajak, penanggung pajak, dan pemikul beban pajak berada pada satu orang atau satu badan- Ketentuan ini juga tidak memenuhi karakter On Consumption PPN karena penyerahan/ ?pemindahan" Barang Kena Pajak yang dilakukan WP, belum merupakan pemindahan hak kepemilikan atas barang tersebut dan masih berada dalam penguasaan orang atau badan yang sama.Oleh karena ketentuan kebijakan ini menyalahi asas pemungutan pajak dan legal character PPN, maka sebaiknya Pemerintah mengadakan penyempurnaan atas peraturan ini. Pilihan penyempumaan tersebut antara lain dapat berupa:- Meniadakan peraturan ini;- Tetap sebagai penyerahan yang terutang PPN dengan tarif 0%.- Tetap sebagai penyerahan tentang PPN dengan tarif 10% dan ijin pemusatan tempat terutang PPN tanpa diberikan batasan waktu.

---

In macro policy, tax is a potential source of govemment revenue, while if managed intensively, it will give adequate result to funding development. To designing an ideal taxation policy, it must be taken attention and considered both the principles of taxation system and the legal character of that tax.

The VAT?s taxing policy of goods delivery between branch, is effecting from the regulation of registration, where both head office and branch must be registrated as a taxable enterpreneur. Because each have status as taxable enterpreneur, hence goods delivery between them imposed VAT.

This thesis analyzed if this regulation have as according to the principles taxation system and legal character of VAT character. The principles of taxtation system that taken as analyse tools are Equity and of Equality, Certainly, Convenience of Payment, and Economic of Collection. The legal character of VAT are General, Indirect Tax, and On Consumption. Further, this thesis target is as study discourse in taxation policy. Research type of this thesis is analytical descriptive, with data collecting technique in the form of bibliography study and by interviewing Taxpayer.

From analysis result obtained conclusion that in the reality policy of this regulation disagree with the principles of taxtation.

- This regulation disagree with Equity and of Equality Principle because when iiscuss audit the tax payer and found that they were not executing this regulation, taxpayer have to paid a big tax burden- On the other hand, basically, govemment was not lossing in revenue.) effect of [done/conducted] {by] negligence [is] Waji lease

- This regulation does not Certain because, in the further regulation, has analogical interpretation ofthe taxable object. It will be uncertainty for Taxpayer

- This regulation disagree with Convenience of Payment Principle because taxpayers obliged to pay tax when they do not yet accepted any revenue.

- This regulation does not economiest on collection because basically state does not get any revenue fiom thir regulation. Meanwhile, from research result, the taxation cost take in a big ammount (compliance cost which must be accounted on Taxpayer and administrative cost which must be accounted by Government).

Under consideration, obtained result that this regulation does not fulfill the principle of VAT that imposed on the basis of " added value" yielded. In a fact, the goods delivery activity between branches is not happenning an added value. In the result of analysis, also obtained conclusion, that this regulation is not disagrre with the legal character of VAT.

- This regulation disagree with ?General? caharacter because the regulation does not clearly arranged and mentioned that the taxabler object is of services and goods

- This regulation disagree with ?Indirect Tax? character because, the underwriter, the taker of tax, and the tax payer reside at one people or one firm.

- This regulation nor fulfill ?On Consumption" character because there does not take a transfer right of goods that delivery to each other. Because of the disagree of this regulation with taxation system principles and VAT legal character, there is some alternatives for govemment to get better perform of this regulation. The altematives of perfection are 1) negating this regulation, 2) make the intemal tax able delivery with tariff 0%, 3) when it sill as taxable activity, clauses conceming permission concentration of place VAT oweed shall be watered down."

"Penelitian ini tentang pengaruh pembebasan dan/atau pengembalian bea masuk, serta pajak dalam rangka impor tidak dipungut terhadap nilai ekspor dalam skema fasilitas KITE. Tujuan penelitian adalah untuk mengetahui serta menganalisa pengaruh pemberian fasilitas KITE yaitu bea masuk yang dipungut, bagi peningkatan nilai ekspor yang dihasilkan perusahaan pengguna fasilitas KITE pada kantor wilayah Direktorat Jenderal Bea dan Cukai Jakarta (Kanwil DJBC Jakarta). Selain itu, untuk mengetahui pengaruh nilai tikar riil Yen terhadap rupiah serta produk domestik bruto (Gross Domestic Product) Jepang, sebagai negara tujuan utama ekspor Indonesia, terhadap nilai ekspor yang dihasilkan perusahaan pengguna fasilitas KITE pada Kanwil DJBC Jakarta.

---

This research outlines the influence of the exemption and/or restitution of import duties and the exempted import related tax toward the export value within the KITE facility scheme. The objective of this research is to understand and to analyze the impact of awarding KITE facility which is the exemption and/or restitution of import duties and the exempted import related tax to increase of the export value."

"ABSTRAKPT Kepsonic Indonesia dinyatakan pailit pada tanggal 23 Juli 2013, badan usaha tersebut memiliki kewajiban pajak yang belum dilunasi terhadap Direktorat Jenderal Pajak dan kewajiban pabean terhadap Direktorat Jenderal Bea dan Cukai. Pokok permasalahan yang dibahas dalam tulisan ini adalah mengenai ketentuan mengenai kedudukan piutang Direktorat Jenderal Bea dan Cukai dibanding piutang Direktorat Jenderal Pajak dalam proses kepailitan dalam peraturan-peraturan perundang-undangan terkait, serta mengenai kesesuaian dasar pertimbangan dalam putusan Mahkamah Agung Nomor 98/K/Pdt.Sus-Pailit/2015 jo. Putusan Mahkamah Agung Nomor 652/K/Pdt.Sus-Pailit/2014 dikaitkan dengan ketentuan hak mendahulu Direktorat Jenderal Bea dan Cukai dalam Pasal 39 ayat 3 Undang Undang Nomor 10 Tahun 1995 jo. Undang Undang Nomor 17 Tahun 2006 tentang Kepabeanan dan peraturan perundang-undangan terkait lainnya. Pokok permasalahan tersebut akan dianalisa dengan mengunakan doktrin dan peraturan di bidang kepailitan, perpajakan, dan kepabeanan. Metode penelitian yang digunakan adalah yuridis normatif, yaitu penelitian yang mengacu kepada peraturan perundang-undangan dan penelitian kepustakaan menggunakan data sekunder. Dari penelitian ini dapat disimpulkan bahwa kedudukan tagihan Direktorat Jenderal Pajak dan tagihan Direktorat Jenderal Bea Cukai adalah sama, yaitu selaku kreditor preferen, dan keduanya memiliki hak istimewa hak mendahulu.Kata Kunci : Utang Pajak, Bea Masuk, Pajak Impor, Kepailitan

---

ABSTRACTAbstractPT Kepsonic Indonesia was declared bankrupt on July 23, 2013, the business entity has unpaid tax liability to the Directorate General of Taxation and customs duty to the Directorate General of Customs and Excise. The main subject assessed in this paper is regarding the standing of the Directorate General of Taxation rsquo s tax debt and the Directorate General of Customs and Excise rsquo s customs and tax debt in a bankruptcy proceeding as stated in the related legal framework, and also regarding the coherence of the legal consideration in Supreme Court Decision Number 98 K Pdt.Sus Bankrupt 2015 jo. Supreme Court Decision Number 652 K Pdt.Sus Bankrupt 2014 is attributed to the provisions of the preference right of the Directorate General of Customs and Excise in Article 39 paragraph 3 of Law Number 10 of 1995 jo. Law No. 17 of 2006 on Customs and other related rules and regulations. The main subject will be analyzed using doctrine and regulations in the areas of bankruptcy, taxation, and customs. The research method used is normative juridical, which research is conducted by referring to the regulations and literatures using secondary data. From this research, it can be concluded that the standing of the tax and custom debts of the Directorate General of Taxes and the Directorate General of Customs are the same, that is, as the preferred creditors, and both government institutions have the privilege of preference right.Keywords Tax Debts, Import Duties, Import Taxes, Bankruptcy"

"ABSTRAKPenelitian ini membahas kewenangan pemungutan Pajak Pertambahan Nilai oleh Direktorat Jenderal Bea dan Cukai. Pokok permasalahan yang diangkat dalam penelitian ini adalah pengaturan pemungutan Pajak Pertambahan Nilai melalui Direktorat Jenderal Bea dan Cukai, pelaksanaan pemungutan Pajak Pertambahan Nilai melalui Direktorat Jenderal Bea dan Cukai dalam beberapa kasus menjadi penetapan, dan penanganan sengketa pemungutan Pajak Pertambahan Nilai melalui Direktorat Jenderal Bea dan Cukai di Pengadilan Pajak. Tujuan penelitian ini adalah memahami dan menganalisis pengaturan dan pelaksanaan pemungutan Pajak Pertambahan Nilai melalui Direktorat Jenderal Bea dan Cukai, serta penanganan sengketanya di Pengadilan Pajak. Penelitian ini adalah penelitian hokum yuridis normatif dengan menggunakan data sekunder antara lain peraturan perundang-undangan dan buku. Pemungutan Pajak Pertambahan Nilai sering kali overlapping menjadi penetapan Pajak Pertambahan Nilai sebagai konsekuensi dari kewenangan Direktorat Jenderal Bea dan Cukai dalam menetapkan tarif bea masuk atas impor Barang Kena Pajak. Hal ini disebabkan karena pengaturan pemungutan Pajak Pertambahan Nilai atas impor barang kena pajak tertentu oleh Direktorat Jenderal Bea dan Cukai sering diinterpretasikan berbeda oleh Direktorat Jenderal Bea dan Cukai menjadi penetapan Pajak Pertambahan Nilai. Dari teori-teori kewenangan, begitu juga berdasakan peraturan perundang-undangan, cara memperoleh kewenangan sendiri dapat dilakukan dengan atribusi, delegasi dan mandat. Direktur Jenderal Pajak mempunyai kewenangan melakukan penetapan Pajak Pertambahan Nilai dengan atribusi dari Pasal 12 ayat (3) dan Pasal 13 (1) huruf c Undang-Undang Ketentuan Umum Dan Tata Cara Perpajakan. Sedangkan, Direktorat Jenderal Bea dan Cukai, tidak mempunyai kewenangan melakukan penetapan PPN, karena tidak memperoleh kewenangan baik melalui atribusi, delegasi, maupun mandat.

---

ABSTRACTThis study discusses the authority to collect Value Added Tax by the Directorate General of Customs and Excise. The main problem raised in this study is the regulation of collection of Value Added Tax through the Directorate General of Customs and Excise, the implementation of collection of Value Added Tax through the Directorate General of Customs and Excise in some cases becomes the determination, and handling of the collection of Value Added Tax disputes through the Directorate General of Customs and Excise in the Tax Court. The purpose of this study is to understand and analyze the regulation and implementation of collection of Value Added Tax through the Directorate General of Customs and Excise, as well as handling the dispute in the Tax Court. This study is a normative juridical legal research using secondary data including legislation and books. Collection of Value Added Tax on the import of certain taxable goods by the Directorate General of Customs and Excise is often overlapping into the determination of Value Added Tax as a consequence of the authority of the Directorate General of Customs and Excise in determining the tariff on import of Taxable Goods. This is because the collection of Value Added Tax collection on the import of certain taxable goods by the Directorate General of Customs and Excise is often interpreted differently by the Directorate General of Customs and Excise to be the determination of Value Added Tax. From the theories of authority, according to the laws and regulations, the way to obtain their own authority can be done with attribution, delegation and mandate. The Director General of Taxes has the authority to determine Value Added Tax with attribution of Article 12 paragraph (3) and Article 13 (1) letter c of the General Provisions and Taxation Procedures Law. Whereas, the Directorate General of Customs and Excise does not have the authority to make determination of Value Added Tax, because it does not obtain authority either through attribution, delegation or mandate."

"This study is aimed at reviewing the Bureaucracy Concept of Weber that influencing the Performance of Regional Tax Office XVII DTP. This study belongs to causal research, where dependent variable ( Y ) relates or is influenced by independent variable ( X ). The research population is the whole of employees of Regional Tax office XVII DTP, totally 922 people. From the population, chosen the research samples about 100 people, approximately 10 % -15 % from total population, based on Slovin and Arikunto Argument. In this research applied or used the Cluster Sampling as the Sampling Techniques. The data gathering method applied is by Questionnaire distribution, which has been well proven for its validity and reliability. The collected data then analyzed by using statistical parametric analysis ( correlation coefficient, determination coefficient, regression, and t-Test ).From the result of statistical parametric analysis, it's found that the concept of Bureaucracy has a significant and positive influence toward the Performance of Regional Tax Office XVII DTP. Based on the result 'of the research, we can conclude that there is a significant and positive influence between Weber's concept of Bureaucracy and Performance Concept. Especially, concept of Bureaucracy has a significant and positive influence toward the Performance of Regional Tax Office XVII DTP. We also suggest that the leader of Regional Tax Office XVII DTP has to give a wider authority based on hierarchical system and to be more impersonality to all employees. So, there are no different treatments for the implementation of the rules between all officials."

"Penelitian ini membahas tentang pengimplementasian deregulasi Penerimaan Negara Bukan Pajak di Direktorat Jenderal Bea dan Cukai dimana adanya penghapusan beberapa jenis PNBP, yaitu jasa pelayanan ekspor dan impor, sewa penggunaan auditorium, dan jasa penyajian data impor / ekspor / cukai. Penelitian ini bertujuan untuk menganalisis implementasi dan implikasi dari penghapusan beberapa jenis PNBP di DJBC. Pendekatan penelitian kualitatif dengan jenis penelitian deskriptif. Hasil penelitiannya ini adalah pengimplementasian peraturan ini sudah cukup baik walaupun masih ada sedikit masalah di bagian komunikasi. Selain itu, penghapusan beberapa jenis PNBP ini juga mempengaruhi fungsi pegawai dan penerimaan di DJBC.

---

This research discusses about Implementation of the Deregulation of Non-Tax Revenue in Directorate General of Customs and Excise where there are deletion for some charges such as Export, Import, and Excise Charges, Rental of Auditorium, and Data Preparation of Export, Import, and Excise Charges. This research aims to analyze the implementation and implications of the elimination of some types of non-tax revenues in Directorate General of Customs and Excise. The research approach is qualitative to the type of descriptive research. The result is implementation of this regulation is good enough, but there are some problem about communication. And then, deletion of some non-tax revenue subject give effect to employee function and revenue of Directorate General of Customs and Excise."

"Demokratisasi sistem pemungutan pajak di Indonesia, Self-Assessment System, berpotensi meningkatkan kecurangan pajak. Akibatnya, salah satu upaya pemerintah mengoptimalisasi penerimaan pajak adalah dengan melakukan Joint Program, program sinergi antara Direktorat Jenderal Pajak (DJP) dengan Direktorat Jenderal Bea dan Cukai (DJBC). Dalam Joint Program terdapat sebuah sistem terintegrasi, yaitu Joint Analysis, yang berguna mengawasi kepatuhan perusahaan penerima fasilitas kemudahan impor ekspor dan pelaku usaha di Kawasan Ekonomi Khusus terhadap ketentuan kepabeanan, cukai, dan perpajakan serta mendukung optimalisasi penerimaan negara dari pajak, bea dan cukai. Implementasi Joint Analysis harus menerapkan prinsip Good Governance. Tujuan penelitian ini adalah menganalisis implementasi Joint Analysis di DJP dan DJBC serta menganalisis penerapan prinsip Good Governance pada implementasi Joint Analysis di DJP dan DJBC. Metode penelitian yang digunakan adalah kuantitatif dengan paradigma post-positivist. Hasil penelitian menunjukkan bahwa implementasi Joint Analysis yang pelaksana programnya adalah DJP dan DJBC telah optimal jika dilihat dari manfaatnya, seperti optimalisasi penerimaan negara, kepatuhan Wajib Pajak (WP), dan perbaikan Probis, dan perbaikan sistem. Adapun posisi pembuat keputusan adalah top-down. Strategi yang digunakan adalah mekanisme pengawasan dan tindak lanjut, seperti pemblokiran dari ABS serta PCA. dengan menggunakan sumber daya manusia, data beserta saluran pertukaran dan analisis datanya, Monev, serta aturannya. Penerapan Good Governance juga telah memenuhi semua asas kecuali rule of law, transparansi (rahasia data WP), efektivitas, dan efisiensi. Terdapat beberapa hal yang harus dibenahi seperti kerangka hukum yang tidak sesuai kondisi lapangan, tidak adanya instrumen efektif untuk menekan pengemplang pajak dan tax fraud, minimnya partisipasi unit kerja vertikal di daerah, dan perbaikan akses data

---

Democratization of the tax collection system in Indonesia, the Self-Assessment System,has the potential to increase tax fraud. As a result, one of the government's efforts to optimize tax revenue is to conduct a Joint Program,a synergy program between the Directorate General of Taxes (DJP) and the Directorate General of Customs and Excise (DJBC). In the Joint Program there is an integrated system, namely Joint Analysis, which is useful to oversee the compliance of companies receiving facilities for ease of export imports and business actors in the Special Economic Area to customs, excise, and taxation provisions and support the optimization of state revenues from taxes, customs and excise. Joint Analysis implementation must apply the principles of Good Governance. The purpose of this study is to analyze the implementation of Joint Analysis in DJP and DJBC and analyze the application of good governance principles in joint analysis implementation in DJP and DJBC. The research method used is quantitative with a post-positivistparadigm. The results showed that the implementation of Joint Analysis whose program implementation is DJP and DJBC has been optimal when viewed from the benefits, such as optimization of state revenues, Taxpayer compliance, and busineness process improvement, and system improvements. The decision-making position is top-down. The strategies used are surveillance and follow-up mechanisms,, such as blocking from ABS and PCA. using human resources, data and its data exchange and analysis channels, Monev, and its rules. The implementation of Good Governance has also fulfilled all principles except the rule of law,transparency (wp data secrets), effectiveness, and efficiency. There are several things that must be addressed such as legal frameworks that are not in accordance with field conditions, the absence of effective instruments to suppress tax evasion and tax fraud,the lack of participation of vertical work units in the area, and improvements in data access."

"ABSTRAKBerdasarkan Keputusan Menteri Keuangan (KMK) Nomor 414/KMK.01/2011 tentang Kebijakan dan Standar Manajemen Layanan Teknologi Informasi dan Komunikasi Area Service Support di Lingkungan Kementerian Keuangan, Bahwa setiap unit eselon satu di bawah Kementerian Keuangan harus memiliki satu fungsi Service Desk. Sehingga pada tahun 2012 Direktorat Jenderal Bea dan Cukai (DJBC) mulai mengimplementasikan KMK tersebut diatas dengan membuat sebuah fungsi Service Desk yang di kelola oleh Unit Eselon II Direktorat Informasi Kepabeanan dan Cukai (DIKC). Diharapkan dengan adanya Service Desk insiden atau masalah terkait layanan Teknologi Informasi dan Komunikasi (TIK) yang dihadapi oleh Kantor Wilayah, Kantor Pelayanan Utama dan Kantor Pengawasan dan Pelayanan Bea dan Cukai di seluruh Indonesia dapat diselesaikan dengan cepat sehingga tidak mengganggu proses bisnis organisasi.Implementasi fungsi Service Desk yang telah dilakukan oleh DJBC saat ini memiliki beberapa masalah yaitu, pengetahuan TIK operator Service Desk masih kurang memadai, belum adanya Service Level Agreement (SLA) dan Knowledge Management di DIKC selaku pengelola Service Desk dan tidak diketahuinya apakah implementasi Service Desk saat ini sudah sesuai dengan best practice yang ada atau belum, hal ini menyebabkan manajemen tidak dapat mengetahui layanan Service Desk mana yang harus dilakukan perbaikan untuk meningkatkan layanan terhadap pengguna. Penelitian ini melakukan penilaian terhadap Service Desk DJBC dengan menggunakan ITIL Service Support Self Assessment Service Desk, Pertanyaan yang terdapat pada ITIL Service Support Self Assessment diajukan kepada pengelola Service Desk di DIKC yaitu Kepala Subdirektorat Pengendalian Keamanan dan Informasi, Manajemen Layanan, dan Evaluasi dan tiga orang kepala seksi dibawahnya, selanjutnya dilakukan observasi untuk mencari bukti pendukung jawaban tersebut. Setelah didapatkan bukti pendukung dilakukan konfirmasi kepada responden untuk memperoleh kesamaan jawaban. Hasil dari analisis penelitian ini adalah, dari 9 level penilaian yang terdapat pada ITIL Service Support Self Assessment Service Desk, 6 level dapat dilewati sedangkan 3 level yang lain belum dapat dilewati, untuk itu penulis memberikan rekomendasi yang dapat digunakan untuk perbaikan Service Desk DJBC.

---

ABSTRACTBased on the Ministry of Finance Decision No. 414/KMK.01/2011 about Policies and Standards Service Management Information and Communication Technology Service Support Area within the Ministry of Finance, That each unit echelon under the Ministry of Finance should have one function Service Desk. So in 2012 the Directorate General of Customs and Excise (DGCE) began implementing the above decisions by creating a Service Desk function which is managed by Echelon Unit II, the Directorate of Customs and Excise Information (DCEI). Hopefully, by the Service Desk incidents or problems related services Information and Communication Technology (ICT) faced by the Regional Office, Main Office and the Office of Oversight and Customs and Excise throughout Indonesia can be resolved quickly so it does not interfere with the organization's business processes.Implementation of Service Desk function that has been done by DGCE currently has some problems, knowledge ICT operator Service Desk still inadequate, yet their Service Level Agreement (SLA) and Knowledge Management in DCEI as the manager Service Desk, and organization did not know whether the implementation of Service Desk is now in accordance with best practice, this led management can not know where the Service Desk services should be improved to improve the service to users. This study assessing the Service Desk DGCE using the ITIL Service Support Self Assessment Service Desk, Questions contained in ITIL Service Support Self Assessment submitted to the Service Desk manager in DIKC ie Head of Sub Control and Information Security, Service Management, and Evaluation and the three head section below, further observations to find evidence supporting the response. Having obtained supporting evidence to confirm the respondent to obtain similarity of answers. The results of this analysis is, from 9 level assessment contained in the ITIL Service Support Self Assessment Service Desk, 6 levels can be bypassed while the other three levels can not be bypassed. The author provides recommendations that can be used for improvement of Service Desk DGCE."

"The transaction price of goods, or service fees, are affected by a variety of factors such as types and quality of the goods concerned, competition, consumer demand and general economic condition. In general transaction prices constitute base prices added by the firm's margin. In the business world at a particular time transaction prices do not account for margins, with some perhaps even being found lower than the cost of goods production. However, tax authorities pay attention to related party transactions as their prices may be subject to manipulation. These prices will be set at arm's length if we compare them with those for independent parties. As a further result, the taxable income reported in tax returns of the taxpayers in question are less than what it should be. The main issue and question in the author's research are how to determine that a transaction has been conducted at arm's length and what connection can be found between the corrections made through audit and income tax revenue. The pricing set for transactions between related parties are called as transfer pricing. A related party transaction is deemed to occur when there is a link between the common and controlling shareholders, management of the parties involved, including their horizontal and vertical family relationships. One way to determine if there is an arm's length price is to compare the transfer pricing on related parties and those on unrelated parties. Some of the common approaches applied-are the comparable uncontrol price method, resale price method, cost plus method and comparable profit method.

The author surveyed the results of inspections conducted by the State Revenue Optimization Team (SROT) into related firm transactions.

From the survey, the author has found:

1. In practice it is difficult to arrive at an accurate comparative figure as the period of the audit above has been limited and data and information concerning similar firms to taxpayers are lacking. A new approach which has been employed by tax authorities in several countries for the purpose of reducing the occurrences of problems associated with the determination of transaction prices is called as the Advanced Pricing Arrangement. This method has been set out in Article 18(3a) of Law number 17 of 2000.

2. The corrections through audit into or the potential income tax revenue by SROT from the transactions conducted between taxpayers and their related parties amount to Rp 932,952,280,602. However, only Rp 51,821,609,658, or 5.55% of this amount was accepted by taxpayers. Hence, these taxpayers did want to pay a total of Rp 881,130,670,944, or 94.45%. The taxpayers then request of objection or appeals on the assessments made by the Director General of Taxation. However, the Director General of Taxation rejected these request . In addition, the Tax Court rejected appeals which amounted to Rp 4,696,385,476.

The corrections above were conducted due to the fact that:

- There has been lack of audit guidelines concerning related party transactions.

- Taxpayers are unable to make clear explanations on how they arrived at transfer pricing. In addition, the factors which cause transfer pricing vary from those affecting market prices, or the transaction prices among unrelated parties.

The author recommends as follows:

- Taxpayers should make a pricing policy whereby transaction prices are described and broken down. In addition, they should explain the factors which cause their transfer pricing to differ from market prices, or the transaction prices among unrelated company.

- Tax authorities set a comparative figure or indicator, taken from taxpayers' data bases, as a reference for auditor for the purpose of assessing transaction fairness.

- Consideration should be made to re-evaluate the fines in the form of interest payments, and penalties which are regulated in Law number 16 of 2000. Different sanctions, in the form of, for example, higher percentage or without correspondence adjustments, should be charged on taxpayers who do provide information on their related party transactions.

- Issuance of the implementation guidelines for Article 18(3a) of Law number 17 of 2000 to both taxpayers and the Directorate General of Taxation regarding agreements about the determination of transaction prices."