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"Setiap pihak yang berinvestasi dalam saham mengharapkan dividen dan atau capital gains. Perseroan dalam membagi dividen kepada pemegang sahamnya mempunyai dua cara yaitu secara tunai dan non tunai. Metode non tunai yang terkenal adalah share buy back. Perlakuan pajak atas penghasilan dari transaksi share buy back dapat dikenakan sebagai dividen atau capital gains. Perlakuan sebagai dividen atau capital gains menjadi rumit di lapangan karena adanya beberapa bentuk dan kondisi share buy back yang berbeda. Adanya beberapa bentuk dan kondisi share buy back yang berbeda perlu dipelajari dan dicermati secara baik oleh pembuat kebijakan perpajakan untuk merumuskan bagaimana seharusnya perlakuan perpajakan terhadap penghasilan dari transaksi share buy back yang diterima atau diperoleh pemegang saham. Kebijakan perpajakan diharapkan mengacu kepada hakekat ekonomi yang terjadi dalam setiap Janis transaksi share buy back Dengan demikian asas keadilan, netralitas dan kepastian hukum bagi Wajib Pajak dapat diterapkan dengan baik.Pokok permasalahan tesis ini adalah bagaimana penentuan obyek pajak atau penentuan dasar pengenaan pajak atas penghasilan dari transaksi share buy back yang diterima atau diperoleh pemegang saham. Penghasilan tersebut diperlakukan sebagai dividen ataukah sebagai capital gains.Setiap pembagian laba ditahan kepada pemegang saham arahnya menuju ke bentuk-bentuk distribusi dividen termasuk dengan cara share buy back. Untuk itu setiap pengenaan pajak harus didasarkan pada hakekat ekonomi atas transaksi yang sebenarnya. Sehingga tambahan kemampuan ekonomi yang dinikmati wajib pajak yang terlibat dalam transaksi dapat terukur dengan baik. Di dalam Undang-undang PPh disebutkan: setiap tambahan kemampuan ekonomis yang diterima atau diperoleh wajib pajak (realized income), baik yang berasal dari Indonesia maupun dari luar Indonesia (world wide income), yang dapat dipakai untuk konsumsi atau untuk menambah kekayaan wajib pajak yang bersangkutan dengan nama dan dalam bentuk apapun (substance over form principle). Konsep tersebut akan dapat terwujud apabila asas keadilan horisontal dan keadilan vertikal diterapkan dalam tahap pembuatan peraturan sampai tahap implementasinya.Metode penelitian yang dipakai adalah metode penelitian dokumen dan lapangan. Penelitian dokumen dilakukan dengan meneliti hasil karya ilmiah dan ketentuan perudang-undangan di bidang perpajakan, perseroan terbatas, pasar modal, termasuk peraturan pelaksanaannya serta prospektus Wajib Pajak terkait. Metode penelitian lapangan dilakukan melalui wawancara kepada analis sekuritas, konsultan pajak, pejabat Bapepam dan pejabat Ditjen Pajak. Sedangkan teknik penelitian yang digunakan dalam penulisan tesis ini adalah deskriptif analitis.Berdasarkan analisis yang dilakukan, dapat disimpulkan bahwa belum ada ketentuan Pajak Penghasilan yang mengatur secara lengkap, jelas dan menyeluruh tentang perlakuan perpajakan atas penghasilan dari transaksi share buy back. Oleh karena itu disarankan agar segera dikaji secara seksama semua bentuk transaksi share buy back dengan mempertimbangkan ketentuan-ketentuan Undang-undang Perseroan Terbatas, Undang-undang Pasar Modal dan Tax Treaties sehingga dapat dikeluarkan peraturan Pajak Penghasilan yang mengatur secara lengkap, jelas dan menyeluruh tentang perlakuan perpajakan atas penghasilan dari transaksi share buy back.Pokok-pokok yang perlu diatur antara lain: menegaskan bahwa sumber dana share buy back dari laba ditahan merupakan pembagian dividen; dasar pengenaan dividen dari share buy back proporsional adalah atas seluruh pembayaran tetapi jika non proporsional atas selisih harga jual dan beli saja; pada saat menerima/memperoleh penghasilan share buy back tetap sebagai pemegang saham diperlakukan sebagai dividen tetapi jika bukan pemegang saham lagi penghasilan tersebut diperlakukan sebagai capital gains; kepemilikan saham secara efektif tidak berubah setelah share buy back merupakan dividen atas seluruh pembayaran tetapi jika berubah pengenaan dividen hanya atas selisih harga jual dan beli.Untuk mempertahankan prinsip keadilan dan netralitas sebaiknya tarif pajak atas dividen dari berbagai bentuk transaksi share buy back mengacu pada Pasal 23 UU PPh yaitu 15% dan memperhatikan realisasi penghasilan yang sesungguhnya. Atas penghasilan tersebut digabungkan dengan penghasilan lain (global income/global taxation) dan dikenakan satu macam tarif progressif yaitu tarif Pasal 17 UU PPh dengan memperhitungkan pajak yang telah dipotong sesuai definisi penghasilan yang diamanatkan dalam Pasal 4 ayat (1) UU PPh."

"Government needed more income to raise the national budget. They issued instruments to collect income from citizen through debt and foreign currency. Government released Governmental Bonds for domestic market, which sold in retail (ORI) and for international market in foreign currency. Government also presented a law execution regulation to give certainty for the consumers or the taxpayers.Governmental Regulation Number 6 which published in 2002 distinguished the tax procedure for the bonds which imposed only on transactions tradable and reportable to the stock exchange. Income derived or taken from obligation transaction should be based on a global taxation. While, for the international bonds were given the facilities by the government. We would assume that there was an inequality between the bonds for domestic market and for international market. In global taxation, we should not differentiate the income by the source.This research used a quantitative descriptive as the research method. The type and data collection techniques used (1) literature research including on various taxation regulations and another related documents and (2) field research using interviews with such related parties as tax academicians, government as issuer and regulator. They gave several opinion which created differences in equity perspective.Government figured the debt as the best instrument to raise government income. They considered that attracting foreign investor by giving them tax facility was necessary to raise the budget. They named their policy as their budgeting and regulating function. But, we should notice that domestic investor might think the inequality of the tax burden.Therefore, it was suggested to make a comprehensive and equal policy. Based on tax principle, that tax should be fair and equal. It became fair that tax imposed on the income earned from the same source (instrument) equally. If one of them was given the facility, so the other should be given the same facility."

"Seiring dengan pertumbuhan teknologi yang pesat, kebutuhan masyarakat akan teknologi semakin meningkat. Perdagangan melalui internet ataupun secara elektronis mulai digunakan. Kemajuan pesat tersebut sebaiknya dilengkapi dengan Ide-ide kreatif untuk menyediaan konten-konten menarik. Berkembangnya industri kreatif yang didukung oleh infrastruktur teknologi membuka peluang usaha baru yaitu content provider. Bisnis tersebut tentunya tidak terlepas dari pengenaan pajak, terutama PPN. Penelitian ini membahas perlakuan Pajak Pertambahan Nilai atas transaksi-transaksi yang dilakukan oleh content provider.Penelitian ini bertujuan untuk mengidentifikasi transaksi-transaksi yang dilakukan oleh content provider yang kebanyakan transaksi download atas digitized goods, sehingga seringkali susah untuk diidentifikasi penyerahannya. Kemudian, hal ini akan menyangkut pengidentifikasiaan content provider sebagai PKP yang seringkali menjalankan usahanya melalui website (virtual office). Penentuan waktu dan tempat terutang pajaknya juga sama pentingnya untuk diidentifikasi. Penelitian ini merupakan penelitian kualitatif dengan tipe penelitian deskriptif. Teknik pengumpulan data menggunakan penelitian kepustakaan dan penelitian lapangan, dengan didukung wawancara mendalam.Hasil dari penelitian ini menunjukkan bahwa content provider merupakan Pengusaha Kena Pajak yang melakukan penyerahan barang dan jasa dalam ruang lingkup PPN.

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The rapid growth of technology is followed by the rise of human need on technology. Electronic trade through internet is often carried out currently. Regarding those condition, trade should be complemented by creative idea, in order to provide some interesting content. The growing of creative industry, whose implementation is supported by technology infrastructure, sets off a new business field opportunity, which is content provider. In any case, tax will be imposed on that business, particularly Value Added Tax (VAT). This research is focused on the treatment of VAT toward transactions which are performed by content provider.

The purpose of this research is to identify transactions which are performed by content provider; most of them are download transactions (digitized goods). Therefore, some supplies are often hardly identified whether they are taxable supplies or not. Moreover, this is related to content provider's identification as a taxable person, as regards its business operation is often implemented through website (virtual office). The determination of time and place of consumption is important to be identified as well. This research was using qualitative approach with descriptive research. Researcher was using library research and field research and fully supported by in-depth interview in her collecting data methods.

The result of this research shows content provider is a taxable person who carries out taxable supplies in the term of VAT."

"Serelah adanya krisis moneter pada tahun 1991 yang mana salah satu penyebabnya adalah kekurang hati-hatian dari banyak pemaahaan besar dalam mengelola keuangannya pada saat tersebut banyak peruqahaan mengambil pinjaman dalam valuta asing terutama USD, walaupun pendapatan yang diperoleh untuk membayar hutangnya tersebut dalam mata uang rupiah. Hal ini disebabkan oleh karena besarnya selisih tingkat bunga rupiah dengan tingkat bunga pinjaman valuta asing dan dilain pihak kurs rupiah terhadap mata uang asing sangatlah kuat.Krisis ekonomi mengakibatkan perusahaan- perusahaan mengalami kesulitan dalam membayar hutangnya yang dalam valula asing tersebut, dan pada akhirnya mengakibatkan kebangkitan.Belajar dari hal tersebut diatas, timbul kebutuhan akan instrument derivatif guna menutup resiko yang diakibatkan oleh perubahan kurs mata uang asing dan juga perubahan tingkat bunga. Pada saal ini banyak jenis-jenis derivatif yang digunakan oleh perbankan dan perusahaan-perusahaan lainnya dalam mengelola resikonya. lnstrument derivatif dirasakan semakin cepat variasi nya demikian juga jumlah transaksinya.Dilain pihak salah satu tujuan ulama dari pajak adalah untuk meningkatkan penerimaan negara Untuk ini diperlukan peraturan perpajakan yang memberikan kepastian hukum, bersifat adil, tidak menimbulkan distorsi dalam perekonomian atau tidak menggangu arus modal masuk yang dibutuhkan hagi pertumbuhan ekonomi dan pada akhirnya juga haruslah ekonomis dalam hal administrasinya.Penelitian ini dilakukan dengan cara studi kepustakaan yang diperoleh melalui buku, artikel penelitian. peraturan-peraluran perpajakan yang berlaku , Selain itu juga dilakukan pencarian informasi kepada pejabat dibidang perpajakan, konsulen pajak dan wajib pajak.Dari hasil penelitian yang dilakukan, menunjukkan belum adanya peraturan perpajakan yang komprehensif dalam hal derivalif. Hal ini disebabkan karena demikian majunya instrument derivatif, sehingga kebanyakan lebih melihat hakekat ekonominya dan menggunakan prinsip-prinsip akuntansi yang berlaku saja untuk memperhitungkan pajak atas transaksi derivatif.Selain itu juga dari uraian dapat dilihat peraturan-peraturan yang dibuat terkadang lebih mementingkan penerimaan pajak dan kurang memperhatikan hakikat ekonomi dari derivatif itu sendiri.Pada akhirnya disarankan untuk melakukan penelitian yang Iebih mendalam dan komprehensif untuk perpajakan atas transaksi derivalif yang mana melibatkan ahli-ahli dalam instrument derivatif seperti Bank Indonesia. Sehingga dapat diciptakan peraturan perpajakan yang dapat meningkaikan penerimaan negara dan dilain pihak hakekat ekonomi tetap diperhatikan sehingga tidak menggangu penumbuhan perekonomian.

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Alier financial crisis in 1997, in which one of the causes is imprudence of big companies in managing their financial matter, many companies have taken loan in foreign currency whereas their income for paying their debt is in rupiah. This happen due to interest rate of rupiah higher than interest rate of foreign currency and also exchange rate of rupiah is relatively strong compare to other currency.The economic crisis caused many companies face difficulty in paying their debt in foreign currency and finally resulted in bankruptcy.Learning from this problem, there is a need of derivative instruments to mitigate risk offoreign exchange rate and interest rate. Currently there are many types of derivatives used by banks and other companies for risk management. Derivative instruments growth so fast both in types and amount of transactions.On the other side, one of the main objectives of tax is increase the government revenue. Due to that, there is a need for tax regulation which give certainty in law, equality, and not distorting economic or incoming fund which is needed for economic growth and linally should be efficient in administrative matter.This research was done through library study from books, articles and current tax regulations. In addition to that, searching of information was also done by interviewing tax officer, tax consultant and companies.Result of the research shows that there are no comprehensive tax regulation for derivative. This is due to the advances of derivative instrument therefore mostly look at the economic substance and using accounting principle in calculating tax on derivative.On the other hand, from the analysis it is found that in some taxes regulation that has been made occasionally put the importance ofgetting the tax revenue and less attention to the economic substance of derivative itsellf.Finally, it suggests that a comprehensive research should be conducted for taxation on derivatives transaction which shall involve expetts in derivative instruments such the Central Bank. This will result in creating tax regulation that will increase govemment revenue and on the other side will as well put attention to the economic substance, so that will not distort the economic growth."

"An employee stock option issued as a form of compensation. Employee stock option are mostly offered to management as part of their executive compensation package. They are also offered to lower staff. Employee stock options (ESOP) are issued as a private contract between the employer and employee. Depending on the vesting schedule and the maturity of the options, the employee may elect to exercise the options at whatever stock price was used as the strike price. At that point, the employee may sell the stock or hold on to it in the hope of further price appreciation. There are a variety of differences in the tax treatment of ESOP having to do with their use as compensation. The fact that the benefits from employee stock option are tax at different times in different countries is a difficulties. Also, same country may tax different parts of the benefits at different times. Based on this problem, the writer is attracted to make a research on the Income Tax Treatment Analysis on Employee Stock Option.The point of this analysis is to find when the income tax should be taxable on the benefit from the ESOP, clasiffy the benefit derived from the ESOP and analyze the international tax issue arising from ESOP. The research approach used is qualitative and the method used is descriptive. It means that the research purpose is to describe and analyze the Income Tax Treatment on Employee Stock Option. The analysis will focus on the tax treatment from the employee point of view. The data collected through in-depth interview between the researcher and the informant considered related to this research.After the research completed, there is three conclusions of this research. First, it is concluded that the Income Tax will be taxable when the stock acquired by the option is sold. This treatment is used based on the realization of income principle. Second, the classification of benefit from ESOP treated as employment income in total or split into employment income and capital gain. And the third, a variety of differences in the tax treatment of ESOP can caused the conflict in international taxation which make double taxation and double non taxation between countries. The double taxation and double non taxation can be minimized through the credit and exemption method provided by countries."

"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."

"Under Law of the Republic of Indonesia No 22 of 2001 on Oil & Gas, upstream producers had a domestic market obligation (DMO), which required them to sell a specified portion of their product into the Indonesian domestic market, which is 25% of all oil and gas production. Contractors are obligated to fulfill domestic requirement from the date of commercial operation, at the first contractors are entitled to a 60-month holiday from the date of commercial operation before the DMO must be fulfilled and the prices are same to market price (ICP). The problem is, after 60-month DMO the cost for domestic oil reduce from 10% to 25% market price (ICP) depends on contract. Because the fee below the market price. For that, need to clear how the income tax treatment on the fee from DMO received by the contractors. Is the assignment considered as transaction and how to determine the price for DMO oil as the tax base.The research method that used by researcher is descriptive. It means that the research is described accurately using facts, spoken or written words, actions, and visual images. The approach used in this research is qualitative approach. The main issue in this research is to find out that fee from domestic market requirement which is paid below the Market price are match with accretion concept and the definition of income in income tax law, so DMO fee can describe as taxable income. The data collection technique used in this research is by reading the literature which focuses on the research, and interview. The interview was done with oil and gas expert, cooperation contractor, government institution, and tax expert.The result of this research are the tax on DMO fee which received by joint cooperation contractor has been right, because the taxation of DMO fee had been meet all general act definition of income refer to article 4 (2) Income Tax Law and accretion concept which adopted by income tax system to describe ability-to-pay. DMO fee cannot be considered as a loss, but its difference price can be reduced contractor's taxable income. DMO fee as the income tax object cannot be taxed separately from the contractor's income but it must counted as the whole accretion on contractor income and taxable at specified tariff based on contract rate."

"Tesis ini bertujuan untuk menganalisa pengenaan pajak penghasilan atas transaksi pengalihan participating interest oleh kontraktor minyak dan gas bumi sebagaimana diatur dalam Peraturan Pemerintah No. 79 Tahun 2010 dalam kerangka peraturan perundang-undangan perpajakan yang berlaku termasuk di dalamnya Perjanjian Penghindaran Pajak Berganda. Penelitian ini juga dimaksudkan untuk menjadi bahan masukan bagi pemegang otoritas di pemerintahan dalam usaha pemungutan pajak atas transaksi pengalihan tersebut sehingga dapat memberikan kepastian hukum bagi kedua belah pihak agar iklim usaha di bidang minyak dan gas bumi tetap kondusif untuk investasi.

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This thesis is aimed to analyse the of the income tax imposition on participating interest transfer by an oil and gas contractor under Government Regulation No. 79 in 2010 within the applicable tax law and regulation framework including the application of tax treaty, as well as the relevant domestic tax regulation. This thesis was also intended to be an input for the Relevant Government Authority for tax collection on the transfer of participating interest in order to provide legal certainty for both parties, therefore the business of oil and gas industry remains conducive to investment."