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"ABSTRAKDisertasi ini membahas tentang pengaturan pemungutan pajak penghasilan di Indonesia, studi ats peraturan di bawah undang-undang tahun 1984-2006. Ada prinsip yang berlaku universal yakni, tidak ada pajak tanpa perwakilan, atau pajak tanpa perwakilan adalah perampokan. Di In donesia, dasar pemungutan pajak tercantum dalam Pasal 33 ayat (2) UUD 1945 (naskah asli), yang kemudian dalam perubahan ketiga UUD 1945 diatur dalam asal 23A. Pada dasarnya pemungutan pajak harus di atur dngan undang-undang. Praktiknya, banyak peraturan-peraturan di bawah undang-undang yang mengatur pemungutan pajak penghasilan. Dengan pendekatan teori Economic analysis of law, penulis mencoba mencari jawaban mengapa banyak pengaturan pemungutan pajak penghasilan diatur melalui peraturan di bawahundangundang. Teori ini mengedepankan konsep efesiensi. Efisiensi dalam pengaturan pemajakan, terhadi bila peraturan dibuat dengan memperhatikan bahwa atas kegiatan ekonomiyang mempunyai elastisitas tinggi dikenakan trif pajak rendah, begitu pula sebaliknya, atas kegiatan ekoomi yang mempunyai eleastisitas rendah dikenakan dengan tarif tinggi."

"ABSTRAKPenelitian ini menganalisis basis akuntansi yang tepat untuk mengakui dan mengukur pendapatan pajak penghasilan terkait penerapan akuntansi berbasis akrual di Direktorat Jenderal Pajak (DJP) serta tantangan-tantangan yang dihadapi DJP dalam menerapkan pelaporan keuangan berbasis akrual. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian menunjukkan bahwa basis akuntansi yang paling tepat untuk mengakui dan mengukur pendapatan pajak penghasilan adalah akuntansi berbasis akrual modifikasi. Tantangan-tantangan yang dihadapi DJP dalam pelaporan keuangan berbasis akrual adalah sistem informasi yang terpecah-pecah dan tidak terintegrasi, sumber daya manusia yang kurang memadai, komitmen pimpinan yang belum sepenuhnya maksimal, serta risiko penurunan kualitas opini laporan keuangan yang diaudit BPK.

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ABSTRACT

This study analyzes the proper accounting basis to recognize and measure the income tax revenues related to implementation of accrual accounting in the Directorate General of Taxation (DGT) and the challenges faced by the DGT in applying accrual based financial reporting. This research is qualitative descriptive design. The results show that the most appropriate basis of accounting to recognize and measure the income tax revenue is modified accrual basis of accounting. The challenges faced by the DGT in the accrual based financial reporting is information systems that are fragmented and not integrated, human resources are inadequate, the leadership commitment that has not been fully maximized, and the risk of quality deterioration opinion audited financial statements by BPK."

"Tesis ini membahas analisis penghitungan potensi Pajak Penghasilan Pasal 25 Badan dari tahun 2005-2009 dengan menggunakan pendekatan Tabel Input Output Indonesia 2005. Penelitian ini adalah penelitian deskriptif kuantitatif.Hasil penelitian ini menyimpulkan bahwa baik secara total maupun secara sektor (9 (Sembilan) sektor IO) menunjukkan bahwa coverage tax ratio-nya masih dibawah 100 persen. Hal ini menunjukkan kinerja Direktorat Jenderal Pajak (DJP) masih bisa ditingkatkan. Penelitian ini menyarankan bahwa untuk upaya intensifikasi maupun ekstensifikasi potensi pajak, DJP sebaiknya menggunakan data BPS baik Statistik BPS maupun hasil Sensus Ekonomi 2006 untuk meng-up date master file data Wajib Pajak.

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The focus of this study is corporate income tax (CIT) under article 25. The purpose is estimating corporate income tax under article 25 period 2005-2009 using Indonesian Input Output Table year 2005. This research is quantitative descriptive.The study show that tax authority performance should be increasing because the CIT coverage ratio by totally or by 9 sector IO is still under 100 percent. The researcher suggests that to more effective tax effort by using any kind of data from BPS like industrial statistic and the 2006 economic census results to improve tax payers master file."

"The relation between taxation system and tax dispute constitutes an unpreventable phenomenon, there is an opinion saying that with more taxation disputes (objections) indicates the weakness of taxation system mainly Tax Laws and without support by good Tax Administration.

The submission of tax objection constitutes a reflection of dissatisfaction from Tax Payer against the stipulation of tax that must be carried out by Tax Payers as their obligation. That based on the existing data there are still sufficiently high figure of submission of tax objection, so that the writer has assumption that there are still many Tax Payers that have negative perception against the implementation of tax imposition.

In this investigation, the measurement of perception of Tax Payers against the implementation of tax imposition is taken from Four Maxims Theory from Adam Smith i.e., equality, certainty, convenience of payment and economy of collection. While perception of Tax Payer itself will cause a kind of behavior, where the variable of behavior is measured based on the level of submission of objection.

The result of investigation shows that four principles of Four Maxims Theory provide influence to Tax Payers for submitting tax objection. Or in other word, the application of the whole Four Maxims Theory continually will provide influence to the level of submission of objection.

Based on the above fact, the writer can make conclusion that if Government really applies this Four Maxims Theory in the implementation of tax imposition, it will provide positive influence to the perception of Tax Payers which means will cause smooth process of tax imposition in Indonesia so that ultimately will provide influence against State's income that is used to implement development program in our Country."

"Studi ini menganalisis dampak reformasi Pajak Penghasilan badan (PPh badan) dan Pajak Pertambahan Nilai (PPN) terhadap perekonomian Indonesia dengan menggunakan model Computable General Equilibrium (CGE). Hasil simulasi menunjukkan bahwa penurunan tarif PPh badan dan kenaikan tarif PPN secara bersamaan meningkatkan konsumsi pemerintah dan investasi tetapi menurunkan konsumsi swasta, PDB, dan pendapatan di semua kelompok rumah tangga dengan penurunan terbesar di kelompok rumah tangga perdesaan. Sektor yang mengalami peningkatan output terbesar antara lain sektor administrasi pemerintahan, pertahanan, dan jaminan sosial wajib, sektor jasa pendidikan, dan sektor jasa kesehatan dan kegiatan sosial

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This study analyzes the impact of Corporate Income Tax and VAT reforms on the Indonesian economy using the Computable General Equilibrium (CGE) model. The simulation results showed that a decrease in the Corporate Income Tax rate and an increase in the VAT rate simultaneously increased government consumption and investment but decreased private consumption, GDP, and incomes in all household groups with the largest decline in the rural household group. The sectors that experienced the greatest increase in output included the government administration, defense, and compulsory social security sectors, the education service sector, and the health services and social activities sector."