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"Lately, many industry used fuel has shifted to coal. Based on prediction, the production of oil estimated only last until 2040. Hence, there has been increased consumption of coal as one of the potential and cheaper alternative resources of energy. In 2002-2006, production of coal has been dominated by the contractor company that used Coal Contract of Work (CCoW). The mining industry has multiple effects directly or indirectly for economic. One of the influencing negative effect is activities of mining was damaging environment. In order to secure conservation of environment, mining company ought to reclamation print mining area. These reclamation emerging cost which bear by mining company allowed to be treated as deductible expense. Reclamation cost might be to reserve then for later adjust to realization cost. When the realization cost less than reserve, can be income but when realization cost more than reserve can be deductible expense. Under this condition, its importance to control the burden of reclamation cost because reclamation cost have high amount. However, reclamation cost is not mentioned at article 6 Income Tax Law (deductible expense) but in article 9 Income Tax Law (non-deductible expense). Problems of this research is why reclamation cost can be deducted from taxable income and how does the implementation of controlling has been done by government of Indonesia related to the burden of reclamation cost The type of the research used qualitative approach. This research analyzed reclamation cost by circumstantial interview with professional coal mining, bibliography study through literatures, and data collecting which is relevant to this research, taxation rules, rules of reclamation, government regulations, other supporting regulations, and also various supporting materials which are related to fundamental problems in the form of cyber media. Reclamation cost is the cost that allocated by mining company based on work plan of mining, which reclamation cost consists not only the rehabilitation cost itself but also consists of miscellaneous cost related with rehabilitation. Reclamation cost is treated as the deduction of taxable income because activity of reclamation have been realized and later adjusted with realization cost. In addition, the other reason are to increase investment and for stated interest. The form of controlling is done by Department of Energy and Mineral Resources by deciding reclamation guarantee, which consist of time deposit, guarantee of third party and accounting reserve. By using the guarantee, Department of Energy and Mineral Resources could control implementation of reclamation and also the burden of reclamation cost implemented by mining company. Guarantee of reclamation is fund provided by mining company as guarantee for implementing reclamation in public mining sector. Beside that, the burden of reclamation cost in company finance report will be audited by public accountant. Although, from Directorate General of Taxes there is no significant controlling, the controlling will be done only when there is tax audit for the company itself even it is not regularly done. When there is no tax audit, reclamation cost can be deductible expenses according to public accountant audit."

"PKP2B generasi III menerupakan suatu bentuk kerjasama antara Pemerintah dan kontraktor pertambangan batubara yang bertujuan untuk membuat suatu keterikatan hukum di mana kontraktor memiliki tugas pokok dalam usaha peningkatan produksi batubara dan pemenuhan kebutuhan batubara baik untuk kepentingan dalam negeri maupun ekspor. Dari sisi perpajakan, seringkali terjadi dispute antara Direktorat Jenderal Pajak (DJP) dan Wajib Pajak Konyraktor PKP2B Generasi III mengenai pengkreditan pajak masukan terkait kegiatan produksi batubara. Terjadinya perbedaan penggunaan acuan UU PPN menyebabkan terjadinya perbedaan tersebut. Menurut DJP, pajak masukan terkait kegiatan produksi oleh kontraktor PKP2B Generasi III tidak dapat dikreditkan karena batubara adalah non BKP sesuai UU PPN yang berlaku saat ini. Sedangkan menurut Wajib Pajak batubara adalah BKP sesuai UU PPN 11/1994 sehingga pajak masukannya menjadi acuan kontraktor PKP2B Generasi III dalam melaksanakan kewajiban kontraktor PKP2B Generasi III, serta apakah UU PPN yang berlaku pada kontraktor PKP2B Generasi III telah memenuhi asas pemungutan pajak. Penelitian ini menggunakan pendekatan studi eksploratif dan studi deskriptif. Proses penelitian diawali dengan observasi dan studi literatur, dilanjutkan wawancara dan kuesioner, dan kemudian dilakukan analisis atas wawancara, kuesioner, serta studi literatur."

"ABSTRAKPerlakuan perpajakan, khususnya atas pengenaan PPN atas penjualan dan pembelian batubara dan pemotongan PPh Pasal 23 atas jasa pertambangan yang diserahkan kepada perusahaan pemegang konsesi PKP2B Generasi Ketiga terjadi inkonsistensi di lapangan, baik oleh Wajib Pajak maupun oleh Dirjen Pajak. Metode penelitian yang digunakan adalah studi kepustakaan yang bersifat yuridis-normatif. Hasil penelitian menunjukan bahwa posisi ketentuan perpajakan sebagaimana yang tertuang dalam PKP2B harus diaplikasikan secara lex specialis. Kemudian terhadap pemotongan PPh Pasal 23 terhadap penyerahan jasa pertambangan kepada perusahaan pemegang konsesi PKP2B tidak seharusnya dikenakan tarif sebesar 4,5% s.d. 6%, melainkan sebesar 2% sebagaimana yang merupakan kewajiban yang mengikat bagi perusahaan penyedia jasa tersebut.Selanjutnya atas penjualan atau pembelian batubara, tidak seharusnya merupakan barang kena pajak atau tidak dikenakan PPN, yang oleh karenanya tidak menimbulkan adanya kredit pajak dan berimplikasi pada tidak adanya kompensasi maupun restitusi terhadap kelebihan pembayaran pajak. Untuk lebih mengikat Wajib Pajak, Dirjen Pajak perlu untuk menerbitkan aturan yang lebih tinggi terhadap persoalan inkonsistensi ini, misalkan dalam bentuk Undang-undang, sehingga inkonsistensi tidak lagi terjadi baik di tingkat Wajib Pajak maupun Dirjen Pajak.

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ABSTRACTThe tax treatment especially on VAT of sell and buy of coal and the withholding of Article 23 on mining service rendered to company licensed for Third Generation Work Agreement for Coal Mining Enterprises meets inconsistency, whether by taxpayer nor by Directorate General of Taxes. Method used in this research is normative juridical approach. The results shows that the position of tax clause which been stated in the Work Agreement must be applied as a lex specialis respectably. As for the withholding tax article 23 on mining service rendered to a company licensed for Work Agreement should not imposed for 4,5% to 6%, on the contrary the rate supposed to be 2% as stipulated to the service provider.Hereafter, on the selling and buying of coal, should not subjected for taxable goods or imposed for VAT, which by then credit mechanism shall not apply and compensation or VAT refund for overpaid should not exist. To have more binding for the taxpayer, the Directorate General of Taxes is necessarily stipulated the regulation in higher level manner, in the form of Law as example, so thus the inconsistency should avoidable in the level of taxpayer and the DGT itself. "

"Indonesia has a great future in mining sector for the contribution of economics. This prospect caused by the rich of Indonesian?s natural resources, especially in mining sector. Mining companies are the engine of development of local community around the mining site. The exploration of natural resources also gives the negative externality on its environment. At present, the mining companies already concerned about the environment issue and society development in the local area. Moreover, since the legal basis of corporate social responsibility in the Indonesian Limited Liability Law No. 40 year 2007, the mining companies must create their own corporate social responsibility activities otherwise the punishment will be followed. On the other side, the Indonesian Taxation Law No. 17 year 2000 does not allow as a deductible expense for the corporate social responsibility activities.The method used in this research is qualitative research method. Data gathering used is by interviewing people with competent knowledge to the corporate social responsibility and its treatment to the tax regulation in Indonesia. Also, the data is gathered from many sources like text book, regulations, newspaper article, and the internet.From the research, we can learn the deductible expense as an ideal tax relief that should be given by the government to accommodate the corporate social responsibility activities in mining sector. XYZ ltd, as a coal mining company will receive the benefit for that tax relief. The decrease of taxable income and tax payable in the end of fiscal year is the benefit of tax relief given by the government.Other alternative that can be done by XYZ ltd to overcome corporate social responsibility activities as an outcome is by choosing the program of corporate social responsibility which is tax-friendly, likes give the zero residual value of asset.At the end, this research is hoped to give input to XYZ ltd. to be able to deal with corporate social responsibility activities and its tax treatments."

"Penelitian ini membahas mengenai perhitungan pencadangan imbalan kerja berupa pesangon dan realisasi pembayarannya serta implikasi dari perbedaan perlakuan antara ketentuan akuntansi dan pajak terhadap laporan keuangan perusahaan. Penelitian menggunakan pendekatan kualitatif deskriptif dengan menggunakan wawancara secara mendalam.Hasil dari penelitian adalah Aktuaris menggunakan asumsi-asumsi untuk memperhitungkan kewajiban berdasarkan ketentuan PSAK 24 (revisi 2004) sedangkan pada saat realisasi perusahaan membayar kewajiban sesuai peraturan perusahaan. Perusahaan mengganggap perbedaan ketentuan akuntansi dan pajak ke dalam perbedaan waktu yang menyebabkan perusahaan harus membuat perhitungan pajak tangguhan setiap tahunnya. Penulis menyarankan agar perusahaan merubah menjadi perbedaan tetap agar proses perhitungan dalam pembuatan laporan keuangan menjadi lebih sederhana dan mengurangi pengaruh koreksi fiskal terhadap jumlah laba kena pajak (erning after tax) perusahaan.

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The purpose of this study is to analize the calculating process of both employee benefit obligation especially in retirement plan and realization of retirement payment. It also analize the implication of differentiation between accounting and tax treatment to company financial statement. This Research is qualitative descriptive. The data were collected by deep interview.

Actuarist used many assumption to calculate the obligation according to Accounting Standar Number 24 (2004 revision). In the other hand, the company used their own company rules to calculate the retirement expenses in the time of realization really happened. PT PGN (Persero) Tbk. Treated the differentiation as a temporary different as they have to make a deffered tax calculation. Based on the analizing, the researcher suggest PT PGN (Persero) Tbk. to treated the difference as the permanent different because the process of making financial statement will become more simple and won?t be influenced their earning after tax."

"The Implementation of local autonomy in Indonesia means that the government has authority, rights and obligation to regulate their house hold themselves as well as their finance based on the regulation. Bekasi, as the Buffer city of Jakarta, which has also applied the local autonomy. One of The income?s resources for local government finance is local earnings, which is included local tax. In Bekasi the advertising tax has given contribution enough as the local earnings. By the end of 1999, The Pattern of the license of advertisement board wold be held by One-roof services, before that, it was held by the Board of Sanitation,Gardening and Funeral in Bekasi City. This research has analyzed and compared the tax compliance cost as an effect of the changes of the Administrative license which has been taken care by the Board of Sanitation,Gardening and Funeral in Bekasi City and The SPSA. The tax compliance would be analyzed by two Fiskuses, which were the representatives of government aparatures or The SPSA and The advertising of tax payer.On this research, researcher has used qualitative approach on the comparative tax compliance cost analysis. This research has implemented the descriptive methods, to describe the condition of the object of research derived from the actual facts. The technique of primary data collection was done by in depth interview toward main informants that obviously involved in the administration of license for advertising, which were the staff of SPSA and also toward supporting informants (advertising tax payer). Whereas the secondary data was obtained through literature study by examining various literature to derive comprehensive description on the object of research. Data analysis was done in qualitative way, based on the result of the field findings as the primary and the secondary data.From the analysis result, the changes of the administration?s license has given some effects to the tax compliance cost and advertising tax payer. The aspect of tax compliance cost from advertising tax payer?s point of view,which were the direct money cost, time cost and psychic cost became relatively lower than before. The factors which were affected the tax compliance cost and made it lower than before, were the strategic and reachable location, the efficient of the administration and also the comforts that was given by the clear procedures and the accuracy of the finishing license which was only 12 work days for maximum. On the other hand, the tax compliance cost which was connected by the fiskuses such as the administrative cost and the enforcement cost, has not been looked yet about the difference of the things that could be lower or higher, which was connected by the pattern of the advertisement administration's license. These things were caused by the SPSA itself, which has still been as the transition of the ideal pattern which will be held in the year of 2009. Because of that reason, the SPSA has not had the separable cost yet, which has been connected by the tax compliance cost that the changes could be analyzed."

"Economic globalization impacts to the increase of international transactions. Countries need each other to market their products and to supply their material resources for industries. Component automotive industry of Indonesia addicted to import their materials because they could?t get those specific kind of materials from domestic market. This condition has been affecting the competitiveness of their products in both domestic and international market because they have to pay customs rate 5-15%. Otherwise component that imported from other countries such as ASEAN countries has no customs (zero rate) because of harmonized system that is free trade agreement among Indonesia and them.Government took actions and used their function to protect components which is produced by domestic component automotive industry. They gave incentives for those industries by customs facilities to improve competitiveness of their products so can be compared with imported product. Custom exemption facility of import material used for production of component for vehicle gave by Regulation of Finance Minester Number 34/PMK.011/2007. Those facility wished to be longer, so it?s so interesting to analize the backgrounds, implementation, and evaluation. Rasearcher analized to gave description by qualitative methods.Before those regulation published there are some background conditions which make government gave the facilities. Those condition was such as addiction of imported materials, policy package for domestic automotive industry to maintain economic growth, and high demand of component automotive. Comparing the situations of domestic component automotive industry, government gave customs exemption facility of the specific materials nedded by component automotive industry.Then the implementation of that regulations mate some factors that could support or interrupt the goal. Evaluation of this facility can be analized by government?s revenue impacted positively from sector of other kind of taxes. Besides improvement of domestic sales and export comodity from company in component automotive industry reflect the good impacts of the facility. After there was the facility, comparisson was proved that component for vehicle of domestic industry has good competitiveness and can be compared from imported product."

"Corporate charitable giving is growing up in Indonesia. It can be classified into 3 (three) motives which are first a strategy to raise profits, second as a compliance because they are forced to do so, and third as beyond compliance as the company is part of the community. Those three motives do reflecting the income tax treatment on charitable giving. PT X as one of the company also does charity. The charitable giving done by PT X becomes unique since PT X is a Contract of Work (CoW) holder. But practically, the CoW results in law uncertainty. The tax auditor adjusted the charitable giving by PT X which were fund contribution and donation to Aceh and Sumatera Utara.The researcher focuses on charitable giving by PT X with qualitative approach. The researcher would like to identify how PT X does the charitable giving and the law certainty of income tax treatment on those charitable giving. With regards to that, the researcher uses a study-case. The researcher obtains the data from interview, field research and library research.Based on the field and library research, there are situations of charitable giving generally in Indonesia and specifically in PT X. On those charitable giving, there are income tax treatment in income taxation law and the regulations underneath. Spesifically, the researcher observes the income tax treatment of charitable giving done by PT X, which can be gathered from the tax audit cases of OT X.From the situations above, it can be analyzed that the charitable giving done by PT X is divided into 3 (two) kinds which are philanthropy and charity. Besides that, there are three motives of charitable giving, as previously mentioned, practiced by PT X, which are related to the income tax treatment. And the focus of this research is the law certainty of income tax treatment on charitable giving of PT X."

"Urban public authorities in developing countries have come under increasing financial pressures during the last decade. Bogor, for example, is now facing a rapidly growing demand of services, suspected as a result of continuing rapid urban population growth. How ever, as most areas do, their capacity to supply services as well as to undertake the necessary infrastructure development is severely constrained by a shortage of fiscal resources such as user charges.

Bogor is a city which had local revenue in 2007 about Rp. 79,681,810,774,00. It is means Bogor has capability to fund the development in their region. In 2007, Bogor?s revenue from user charges at bus station is about Rp. 3.087.468.000,00. That amount of money is come from the contribution of three bus station, which are Baranagsiang Bus Station, Bubulak Bus Station, and Merdeka Bus Station. Baranangsiang which is the largest bus station in Bogor, giving the largest contribution among the other bus stations, for local own revenues about Rp. 1.786.700.000,00 at 2007.

On February 14 th, 2008 the Local Legislative (DPRD), sudden inspect without announcement first to Terminal Baranangsiang. The groups found that Baranangsiang bus station is a mess, the infrastructure in there like stores, toilet, and roads are not in the proper condition. To compound the problem, they suggest to the Local Revenue Administration (Dispenda) and Traffic and Public Vehicles Institution (DLLAJ) should coordinating, in order to build a new infrastructure requirements and also need to allocate substantially more resources to maintenance, renovation, and replacement of older, deteriorating equipment.

In order to examining the problem, the ?Principles of Revenue Administration? theory by James Mc Master and ?User Charges? theory by Ronald C. Fischer are chosen to be theories in this research. How ever, in order to get a clear overview from the subject, a quantitative approach is used to define the problems in colecting charges and managing revenue from user charges especialy in Baranangsiang Bus Station and how to rebuilt or maintan the infrastructure.

In non-urban bus transport, serious problems over bus stations arise from government intervention in provision and use of bus stations which are not required by passengers nor operators. Indeed it appears in some cases that the main purpose of the bus station is to raise user charges rather than to serve passengers. DLLAJ is the institution which is responsible to control the traffic in and around Baranangsiang Bus Station. To raise revenue from user charges at bust station is their side job, sometimes in implementation it becomes blur.

In the future, coordination between local institution such as DLLAJ, Dipenda, and UPTD Terminal is a must. On the other hand, the voluntary of people who consume the benefits from Baranangsiang Bus Station have to fulfill their obligation by paying charges. The existence of Baranangsiang is not only the Bogor local authorities responsible, but either also the community.

Finally, Bogor local government realize how much important that infrastructure at Baranangsiang Bus Station to be renovate. On June 2008, the local authorities expend Rp. 2.000.000.000,00 to renew emplacement at Baranangsiang Bus Station."