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"Tesis ini membahas tentang pengenaan Pajak Penjualan atas Barang Mewah (PPnBM) terhadap penyerahan apartemen mewah meliputi identifikasi terhadap praktek-praktek penghindaran pajak oleh pelaku usaha serta perlunya dibuat batasan-batasan hukum yang jelas sebagai solusi strategis untuk menciptakan kepastian hukum. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian menyarankan adanya pemeriksaan pajak (tax audit) secara menyeluruh kepada pelaku usaha serta perubahan-perubahan mendasar pada pasal tertentu yang berkenaan dengan PPnBM."

"Frequency which happened in relative short-time in the regulation of luxury goods classification and tariff on implementing Tax on Luxury Goods (PPnBM) Collection shows existing effort maximally from the Directorate General of Tax to determine luxury goods classification which will be imposition of Tax on Luxury Goods (PPnBM) in the certain tariff so that the objective of Tax on Luxury Goods (PPnBM) imposition can be reached optimally, in accordance with consideration that each alteration of government regulation: in context to give more law certainty and justice". The happen of development of Tax on Luxury Goods (PPnBM) collection objective as mentioned in the explanation memory of Article 5 Regulation of Value Added Tax (PPN) 1984 that probably it can be contradiction each other in the implementation. Therefore in the development have happened several alterations of classification for taxable goods which classified luxury also tariff level developing of Tax on Luxury Goods (PPnBM) which purposed to fulfill the objective of Tax on Luxury Goods (PPnBM) collection. If be monitoring the alteration of taxable goods classification which classified luxury that is purposed to the objective of accepting achievement so can cause the characteristic movement of goods which mentioned Luxury. Based on the detail explanation as mentioned above so basic problems can be formulated such the following questions:

a. Is the Taxable Goods (BKP) classification which classified luxury at the present excluded Tax on Luxury Goods (PPnBM) imposition to the goods which known by characteristic not in the luxury goods ?

b. Is the classification selectively on items of luxury Taxable Goods (BKP) and Tax on Luxury Goods tariff as the way to determine optimal achievement of accepting objective and other objectives which covering the justice creation in Value Added Tax (PPN) burden (Regressive Effect Reduction of Value Added Tax (PPN) burden), and the control of Consumptive Pattern on Taxable Goods which classified luxury ?

c. Is the alteration of Taxable Goods classification which classified luxury mentioned will be administration burden ? and, is better not doing the system change of tax imposition in the relation to cover the weakness of regressive Value Added Tax (PPN) ?

The objective of this written is as the research to purpose for answering several questions as follow :

1) Is the Taxable Goods (BKP) classification which classified luxury at the present excluded Tax on Luxury Goods (PPnBM) imposition to the goods which known by characteristic not in the luxury goods?.

2) Is the classification selectively on items of luxury Taxable Goods (BKP) and Tax on Luxury Goods tariff as the way to determine optimal achievement of accepting objective and other objectives which covering the justice creation in Value Added Tax (PPN) burden (Regressive Effect Reduction of Value Added Tax (PPN) burden), and the control of Consumptive Pattern on Taxable Goods which classified luxury?

3) Is the alteration of Taxable Goods classification which classified luxury mentioned will be administration burden ? and, is better not doing the system change of tax imposition in the relation to' cover the weakness of regressive Value Added Tax (PPN) ?

Through this research, wished to able to get the existing significant practice and academic as follow :

1. Significant Practice, as the input to government in order to the administration of sales tax collection system on taxable goods which classified luxury mentioned is more appropriate with its collection objective and not difference from characteristic of taxable goods which classified luxury.

2. Significant academic, collecting the empirical data which can give the contribution to department of academic administration knowledge, especially to administration of tax policy in order that can be more developing and be used for further research.

This research uses the method of qualitative analysis description to be able to answer the objective of this research. The result of this research shows that regulation regarding to Taxable goods classification which classified luxury still contain that there is taxable goods known by characteristic not as luxury goods. Regulation of luxury goods classification tends changing to follow the value of money development and public economic so that it will be the permanent burden administration. Optimal objective achievement of Tax on Luxury Goods (PPnBM) imposition is reached by harmony achievement on each objective of Tax on Luxury Goods imposition so not just priority to the side of accepting achievement only. Optimum point can not determine because no exact measurement of each objective variable mentioned."

"Meningkatnya minat terhadap hewan peliharaan mendorong pertumbuhan populasi dan penjualan hewan peliharaan. Melihat dari karakteristik Pajak Penjualan Barang Mewah, hewan peliharaan dinilai memenuhi karakteristik tersebut. Penerimaan Pajak Penjualan atas Barang Mewah dari peningkatan penjualan hewan peliharaan ini dapat menjadi potensi yang baik untuk menambah pendapatan negara. Penelitian ini bertujuan untuk mengetahui kelayakan hewan peliharaan sebagai suatu objek Pajak Penjualan Barang Mewah dan bagaimana formulasi kebijakan yang tepat untuk pengenaan Pajak Penjualan Barang Mewah atas hewan peliharaan yang tergolong mewah.

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The rise of people's interests in pets encourages the population growth and sales of pets. Based on the characteristics of Sales Tax on Luxury Goods, pets are assessed to be qualified to such characteristics. The income of Sales Tax on Luxury Goods due to the increase of the pets sales can be potential to increase state’s income. This research aims to investigate the properness of pets as Luxury Goods Objects and how to formulate the proper policy of Sales Tax on Luxury Goods on pets as Luxury Goods Objects."

"Meningkatnya minat akan permainan golf mendorong penjualan akan peralatan golf. Potensi penerimaan Pajak Penjualan atas Barang Mewah dari peningkatan penjualan peralatan golf ini dapat menjadi potensi yang baik atau malah menjadi pemicu terjadinya potensi pelanggaran jika dalam pengimplementasiannya tidak dijalankan dan diawasi secara benar. Seluruh peralatan golf yang beredar di Indonesia berasal dari luar negeri, sehingga implementasi administrasi pemungutan perpajakannya tidak dapat dipisahkan dari administrasi importasi barang. Penelitian ini bertujuan untuk mengetahui latar belakang dari diimplementasikannya kebijakan pengenaan Pajak Penjualan atas Barang Mewah atas peralatan golf dan mengetahui tahapan administrasi yang diterapkan dalam pemungutan Pajak Penjualan atas Barang Mewah atas Peralatan Golf.

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The increasing of golf player will encourage sales of golf equipment. Increased of sales tax on luxury goods from golf equipment can be a good potential revenue or can be a trigger of potential violations on taxation, if the implementation of tax collection not monitored correctly. The whole of golf equipment that circulated in Indonesia comes from abroad, so the implementation of tax collection administration can't be separated from the administration of the importation of goods. This study aims to determine the background of the policy of Sales Tax on Luxury Goods on golf equipment and to find administrative steps were applied in the collection of Sales Tax on Luxury Goods on Golf Equipment."

"Perubahan ambang batas (threshold) hunian yang tergolong mewah berupa apartemen menjadi awal permasalahan penelitian ini. Penelitian menggunakan analisis data kualitatif dengan jenis penelitian deskriptif. Hasil yang diperoleh dari penelitian ini adalah PMK 206/PMK.010/2015 Tentang Perubahan atas PMK Nomor 106/PMK.010/2015 Tentang Jenis Barang Kena Pajak yang Tergolong Mewah Selain Kendaraan Bermotor yang Dikenai Pajak Penjualan atas Barang Mewah belum memenuhi aspek penegakan, namun memenuhi aspek penerapan. Upaya penghindaran pajak yang dapat dilakukan pada penerapan PMK tersebut dengan tidak menjual apartemen mencapai threshold dan tidak mencantumkan harga jual saat transaksi yang sebenarnya terjadi. Kesimpulan dari penelitian ini adalah diperlukan kerja sama dengan pihak ketiga untuk pengawasan pemungutan PPnBM apartemen mewah dan kajian untuk penegakan upaya penghindaran pajak yang dapat dilakukan pada penerapan PMK 206/PMK.010/2015.

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Changing the threshold of luxury apartments become a problem of this research. Research using qualitative data analysis with descriptive research. The results obtained from this study are PMK 206/PMK.010/2015 about the amendment PMK 106/PMK.010/2015 not meet enforcement aspects yet fulfilling aspects of the application. Tax avoidance can be made on the application of the PMK to sell the apartment with did not reach the threshold and did not state the selling price when the transaction actually happened. The conclusion of this study is necessary cooperation with third parties for the supervision of polling sales tax on luxury apartments and assessment for tax evasion enforcement can be made on the application of PMK 206/ PMK.010/2015."

"Perubahan kriteria dengan menghapuskan harga jual dalam pengenaan Pajak Penjualan Atas Barang Mewah untuk hunian mewah sebagai awal permasalahan penelitian ini. Penelitian menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif untuk mengetahui latar belakang penghapusan kriteria harga jual, ditinjau berdasarkan asas netralitas, revenue productivity dan untuk mengetahui dampak yang di akibatkan dengan perubahan ini. Hasil penelitian ini adalah perubahan kriteria dilatar belakangi dengan adanya kecenderungan pemecahan dasar pengenaan pajak yang dilakukan oleh pengembang, menunjukan adanya ketidak netralan dalam netralitas internal yaitu pada jenis competitive karena menganggu persaingan usaha antara developer. Dampak yang diakibatkan dari perubahan ini yaitu adanya kecenderungan dalam administrasi menjadi lebih mudah dalam melakukan pengawasan.

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Changes in the criteria by eliminating the selling price in the imposition of sales tax on luxury goods to luxury residences as the initial problem of this research. The research used a qualitative approach with descriptive research for background removal price criteria, are reviewed based on the principle of neutrality, revenue productivity and to determine the impact that causes this change.

Results of this study was the change in the presence of background criteria tendency solving tax base is done by the developer, to show the existence of the internal neutrality netralan in which the type of competitive due to disturb the competition between developers. Impacts resulting from these changes is the tendency of the administration becomes easier to carry out surveillance."

"Industri properti merupakan salah satu industri yang berkembang cukup pesat di Indonesia. Banyak potensi pajak yang dapat digali dari industri ini. Salah satunya adalah pengenaan Pajak Penjualan atas Barang Mewah (PPnBM) khususnya atas hunian yang dikategorikan sebagai hunian mewah.Penelitian ini bertujuan untuk mengetahui alasan perubahan batasan pengenaan PPnBM atas hunian mewah dan menganalisis apakah aspek harga jual dapat dijadikan batasan pengenaan PPnBM. Metode penelitian yang digunakan adalah metode kualitatif dengan analisis data kualitatif. Data kualitatif didapat dengan studi literature dan wawancara mendalam. Alasan dikeluarkannya perubahan batasan PPnBM untuk hunian mewah adalah untuk memenuhi asas keadilan, memaksimalkan penerimaan negara, dan untuk mengurangi tax avoidance pelaku usaha. Berdasarkan hal tersebut, tentu saja harga jual dapat dijadikan batasan pengenaan PPnBM atas hunian mewah.

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The property industry is one industry that is growing rapidly in Indonesia. Many potential taxes that can be extracted from this industry. One is the imposition of Sales Tax on Luxury Goods (Sales Tax), especially on residential categorized as residential mewah.The research aims to determine the reason of change the imposition of restrictions on sales tax on luxury residences and analyze whether aspects of the sales price can be imposition of restrictions sales tax The method used is qualitative method with qualitative analysis. The qualitative data obtained with the study of literature and in-depth interviews. Reason limits of plan changes sales tax for luxury residences is to meet the principles of fairness, maximize revenue, and to reduce tax avoidance businesses. Based on this, of course, the price can be imposition of restrictions sales tax on luxury residences."

"Dalam teori, pajak umumnya mengenal dua fungsi, yaitu fungsi budgeter untuk meningkatkan penerimaan dan fungsi regulerend untuk mengatur masyarakat dan mencapai tujuan tertentu. Ketika diatur ulang melalui Peraturan Pemerintah (PP) No. 73 Tahun 2019, Pajak Penjualan Atas Barang Mewah (PPnBM) pada kendaraan bermotor diubah menjadi lebih didasarkan pada tingkat emisi dalam rangka mendorong penggunaan kendaraan bermotor yang hemat energi dan ramah lingkungan, dengan mengenakan dasar pengenaan pajak yang lebih besar terhadap kendaraan yang menghasilkan emisi lebih besar pula. Hal ini menyiratkan adanya tujuan pengendalian emisi dari PPnBM kendaraan bermotor, khususnya melalui fungsi regulerend. Penelitian ini membahas bagaimana penerapan PPnBM ditinjau dari fungsi budgeter dan fungsi regulerend dan bagaimana penerapan PPnBM Kendaraan Bermotor menurut PP No. 73 Tahun 2019 dapat berpengaruh terhadap emisi kendaraan bermotor. Penelitian ini ditulis dengan menggabungkan data sekunder berupa peraturan perundang-undangan dan studi pustaka dengan metode analisis doktrinal. Hasil penelitian menunjukkan bahwa PPnBM memiliki kedua fungsi budgeter maupun regulerend, adapun PPnBM kendaraan bermotor yang berlaku saat ini tidak berkaitan langsung dengan emisi, namun kaitan antara PPnBM dengan emisi dapat dipertegas melalui earmarking pendapatan PPnBM kendaraan bermotor.

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In theory, taxes commonly know two functions, the budgeter function to increase revenue and the regulerend function to regulate people and achieve certain goals. When re-regulated through Government Regulation No. 73 of 2019, the Sales Tax on Luxury Goods (PPnBM) on motorized vehicles is modified to be based more on emission levels in order to encourage the use of energy-efficient and environmentally friendly motor vehicles, by imposing a larger tax base on vehicles that produce more emissions. This implies the objective of controlling emissions of PPnBM on motor vehicles, particularly through the regulerend function. This study discusses how PPnBM is implemented according to the budgeter and regulerend functions and how the application of PPnBM on motorized vehicles, according to Government Regulation No. 73 of 2019, can affect motor vehicle emissions. This research is written by combining secondary data in the form of regulations and literature with a legal-doctrinal analysis method. The result of the study shows that PPnBM has both budgeter and regulerend functions, as for the current PPnBM on motorized vehicle is not directly related to emissions, but the connection between PPnBM and emissions can be emphasized through earmarking the revenue of PPnBM on motorized vehicles."