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"ABSTRAKPenggabungan PT Reasuransi Internasional Indonesia ke dalam PT Reasuransi Indonesia Utama Persero yang dilaksanakan berdasarkan izin Otoritas Jasa Keuangan merupakan kebijakan pemerintah dalam peta jalan pembentukkan Perusahaan Reasuransi Nasional Giant Re . Hal ini dilakukan pemerintah sebagai upaya meningkatkan kapasitas reasuransi dalam negeri yang besar agar dapat menjaminkan ulang risiko dari perusahaan-perusahaan asuransi dalam negeri. Dengan demikian, defisit neraca pembayaran yang dialami negara akibat pertanggungan ulang risiko oleh perusahaan reasuransi luar negeri atas risiko perusahaan asuransi dalam negeri diharapkan dapat teratasi. Berdasarkan hal tersebut, penulis mengajukan pokok permasalahan yaitu: 1. Mengapa penggabungan perusahaan perasuransian harus melalui izin OJK dan mengapa perusahaan berstatus BUMN mendapat perlakuan yang berbeda? 2. Bagaimana pengaturan dan prosedur penggabungan perusahaan perasuransian sebelum dan sesudah POJK Nomor 67 Tahun 2016? 3. Apakah pelaksanaan penggabungan perusahaan reasuransi PT. Reasuransi Internasional Indonesia ke dalam PT. Reasuransi Indonesia Utama Persero telah sesuai dengan Undang-Undang Nomor 40 Tahun 2014 dan Undang-Undang Nomor 19 Tahun 2003? Bentuk penelitian ini bersifat yuridis normatif dengan tipologi penelitian deskriptif. Peneliti memperoleh kesimpulan bahwa pelaksanaan penggabungan tersebut telah sesuai dengan Undang-Undang Nomor 40 Tahun 2014 dan Undang-Undang Nomor 19 Tahun 2003. Penulis menyarankan agar ketentuan mengenai RUPS terkhusus dalam rencana penggabungan BUMN dapat dikaji ulang manfaat dan kegunaannya.

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ABSTRACTThe merger between PT Reasuransi Internasional Indonesia and PT Reasuransi Indonesia Utama Persero , permitted by Financial Services Authority of Indonesia OJK , is a part of government rsquo s plan called Road Map to The Establishment of Reinsurance National Company Giant Re . The purpose of the plan is to increase domestic reinsurance capacity in order to re guarantee the risks from domestic insurance companies rsquo premium. By the time domestic reinsurance capacity increased, government is expecting that the premium payment deficit problems are solved. According to those facts, the author formulated and discussed the following problems 1. Why the merger of insurance companies are required to ask a permission from Financial Services Authority of Indonesia OJK and why the merger between state company and non state company are allowed 2. How the insurance regulation set the rules of merger between insurance companies before and after Financial Services Authority Acts 67 2016 3. Is the merger execution between PT Reasuransi Internasional Indonesia and PT Reasuransi Indonesia Utama Persero well suited the law of insurance and law of state company This research uses the normative juridical approach with a descriptive typology. At conclusion, the merger between PT Reasuransi Internasional Indonesia and PT Reasuransi Indonesia Utama Persero is well executed according to the Insurance Acts 2014 and State Company Acts 2003. However, the author suggests that government need to reformulate the regulation about general meeting of shareholders in order to approve the merger plan between state companies. "

"Compared to the domestic shipping companies, the role of foreign shipping companies in Indonesia's economy is Very dominant. The large demand of export and import transportation could not be handled by domestic shipping companies due to many weakness, such as the inadequate of high-quality ships, lack of financial institution Support, and management skill in international competition. Until this day the potency of natlonal?s cargo for domstic or international still dominated by foreign shipping companies. According to the Indonesian National Shipowners Association (INSA), the effect of that unequal at least US$ 12 billion of yearly potential income goes to foreign shipping companies. Those amounts are the total of international shipping expenses shipping companies. Those amounts are the total of internalional shipping expenses (US$ 10.5 billions) and domestic shipping expenses (3 trillions Rupiah). The 95% from average 450 millions ton/year of total export cargo from Indonesia are carried by foreign ships, as for domestic ship is 5%. For domestic cargo, the national shipping companies only obtained 89.9 millions ton or 59.99% as for foreign shipping companies they obtained 59 millions ton or 40.01%. Related to that, the author is interested to analyzing the taxation upon foreign shipping companies income. The subjects in this research is the implemetation operation of the tax levied of income tax based on the taxation policy subject to Indonesian taxation related to the foreign shipping companies income. As for the subject of this thesis is how to create assurance regarding the implementation of the tax levied of income tax from the foreign shipping companies income in Indonesia, in order to prevent tax avoidance or if taxpayer perform a tax evasion, it could be known as violation to the act of Income tax. The data compilation used qualitative method with descriptive analysis approach, which is describbing and analyzing the completed data. The data that used in this research were obtained by library research and field research techniques.All addition to economic capability shall taxable, including the addition to economic capability, which received or obtained by the operations of foreign ships in Indonesia. In this sector of business, the income could be in the form of freight, terminal handling charge, document fee, fuel adjusment factor, income from charter transaction by means of fully manned basis or bareboat basis, income from transactions of bareboat hire purchase, income from ship leasing, income from used ship overtaking, prolit from exchange rate, and income from fish shipping operation. Need synergy from income tax elements, that is tax policy, tax law and tax administration in order to taxed the income from foreign ships operation. Those elements shall be based on good taxation goal and principle, which contain principle of equity and certainty. Certainties are very important to create justice for taxpayers and tax personnel, whether the certainties in Tax Subject, Tax Object, tax tariff or tax procedure.Indonesia has own domestic rules regarding the foreign ship operating, but the origin country of that foreign ship also had their own domestic rules, so the coflict of taxation jurisdiction could be occur. Therefore, double tax prevention agreement is needed between the two countries in order to prevent the occurrence of tax evasion. The prevention of that double tax is obtained by agreement regarding with: a) elimination of dual residence, b) jurisdiction of each countries as domicile country and as source country, c) the prevention method for double tax must be applied by domicile country and d) establish the Mutual Agreement Procedure (MAP).From the results of field study shows that are several kinds of income from foreign shipping Companies which has not been clearly arranged, so there is no law certainty which are terminal handling charge, document fee, fuel adjustment factor, bareboat basis charter fee, income from bareboat hire purchase, income from used boat overtaking, profit/loss from rate exchange, and income from operation of foreign fish ship.There are several operation modus of tax evasion which done by taxpayer caused by more than one agent authorization which is spreading in several city port in Indonesia, the situation when agent is been replaced and the previous agent felt no more responsibility, even in the tax levied by other party and taxpayer it self did not pay the withholding income tax.The ongoing analysis regarding the tradition of international taxation is the tradition of international taxation is the tradition is not placing the permanent establisment as tax requirement for the source country and Indonesia did not implemented those tradition. Analysis were also performed regarding the existence unclearly tax regulation for several kinds above mentioned income, the inappropriate name of article 15 Income tax, the income scope which has to be arranged in Indonesia's domestic regulation, the tax procedure and operation modus of tax evasion.The conclusion based on the analysis is the lax rights of source country upon the profit of ships operation on international traffic not based on the concept of permanent establishment, the name of article 15 income tax is inappropriate since it is not include in tax procedure criteria, the particular calculation norm for net income shall be clearly stating the income variables which is included in norm calculation and which is exclude in the tax treatment. Indonesia's domestic regulation have got to be changed to not placing the requirements of permanent establisment and in case of effective management existence in Indonesia, then the tax treatment is equal with domestic shipping companies taxpayer, the name article 15 Income Tax is changed to appropriate type of tax, regulation of income variable subjected to Income Tax which is final and not, single NPWP for one taxpayer, the use of term "tax levied" for fully manned basis charter and eliminated the uncertainty of regulation to create law certanty."

"Seiring dengan meningkatnya pembiayaan pembangunan, pendapatan pajak akan menjadi ujung tombak penerimaan di masa mendatang Pemerintah terus menggali potensi penerimaan yang bersumber dari pajak baik dengan cara intensifikasi maupun dengan cra ekstensifikasi. Otoritas fiskal di Indonesia, dalam hal ini Direktorat Jenderal Pajak tengah menjajaki peluang melakukan ekstensifikasi potensi pajak dengan mengenakan Pajak Pertambahan Nilai atas premi asuransi dalam rancangan amandemen Undang-undang Pajak Pertambahan Nilai yang baru. Keinginan Direktorat Jenderal Pajak menarik pungutan Pajak Pertambahan Nilai atas premi asuransi ini karena pemerintah bemiat meningkatkan target penerimaan perpajakan sekaligus memperluas tax base dan tax ratio.Wacana Direktorat Jenderal Pajak mengubah secara yuridis kebijakan pembebasan Pajak Pertambahan Nilai atas premi asuransi kerugian menjadi objek jasa yang dikenakan Pajak Pertambahan Nilai menjadi dasar penelitian bagi penulis yang ditinjau dan sudut analisis kebijakan pengenaan Pajak Pertambahan Nilai atas premi asuransi dan konsepsi teoritis perlakuan Pajak Pertambahan Nilai atas premi asuransi dan kelaziman penerapan pengenaan Pajak Pertambahan Niiai atas premi asuransi pokok permasalahan pada penelitian ini dibatasi pada premi asuransi jiwa dan asuransi kerugian.Tujuan penelitian ini yaitu mengetahui kebijakan pembebasan Pajak Pertambahan Nilai atas premi asuransi di Indonesia dipandang dari sudut analisis kebijakan publik, mengetahui model pengenaan Pajak Pertambahan Nilai atas premi asuransi serta Mengetahui hal-hal perlu menjadi perhatian dalam menerapkan kebijakan pengenaan Pajak Pertambahan Nilai atas premi asuransi. Metode penelitian yang digunakan dalam penulisan tesis ini adalah metode deskriptif dengan teknik pengurnpulan data berupa studi kepustakaan. Hal ini dikarenakan pengenaan Pajak Pertambahan Nilai atas premi asuransi di Indonesia selama ini masih bersifat pengecualian dan baru bersifat wacana.Berdasarkan konsep teoritis Pajak Pertambahan Nilai atas premi asuransi, dan kelaziman penerapan bahwa hanya premi asuransi kerugian yang dapat dikenakan Pajak Pertambahan Nilai dengan negara yang menerapkan pengenaan pajak tersebut adalah Selandia Baru, Australia, Afrika Selatan, Singapura, dengan pendekatan subtradctive indirect method/credit method/invoice method dan Israel dengan pendekatan addition method.Berdasarkan telaah konsep Pajak Pertambahan Nilai atas premi asuransi serta kelaziman penerapan pada beberapa negara, secara teoritis Indonesia dapat mengenakan Pajak Pertambahan Nilai atas premi asuransi kerugian dengan pendekatan dengan credit method yang diterapkan oleh Selandia Bam. Dasar pemikirannya adalah metode pemajakan Pajak Pertambahan Nilai yang diterapkan oleh Selandia Baru secara umum pada dasarnya sama dengan metode pernajakan yang diterapkan oleh Indonesia yaitu Pajak Pertambahan Nilai dengan metode indirect substractive method /credit methodfinvoice method yang berprinsip pada destination princgole. Namun dalam hal kemungkinan pengenaan Pajak Pertambahan Nilai atas premi asuransi kerugian dengan mengacu kepada pendekatan Selandia Baru, ada beberapa hal yang menjadi perhatian dalam dasar hukum pelaksanaannya yaitu definisi dari asuransi kerugian dan kontrak asuransi itu sendiri dan mekanisme pengenaan Pajak Pertambahan Nilai atas premi asuransi kerugian.Saran dalam penelitian ini adalah meskipun pada prinsipnya dalam perlakuan pemajakannya setiap barang dan jasa dapat memperoleh preferensi untuk dibebaskan dari pengenaan Pajak Pertambahan Nilai, Namun untuk alasan ekonomi, penerimaan, dan administratif, Pajak Pertambahan Nilai diupayakan dikenakan seluas yang dimungkinkan oleh sistem pajak itu sendiri, sepanjang hal tersebut sejalan dengan tujuan pemajakan, sesuai dengan konsep teoritisnya.

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Following with the increment of development cost, tax revenue would be the forthcoming prominent source of revenue. The government shall uncover potential revenue that comes from tax, both intensively and extensively. Fiscal authorities in Indonesia, which in this case, the General Directorate of Taxation is been exploring the opportunity to perform intensification of tax potential by applying Value Added Tax upon insurance premium within the amendment of the newly Law of Value Added Tax. The desire of the General Directorate of Taxation to collect Value Added Tax upon insurance premium is that the government would like to improve the tax revenue target as expanding tax base and tax ratio.

The plan ofthe General Directorate of Taxation to juristically after the policy to exclude Value Added Tax upon insurance of damage premium to be a service object applicable to Value Added Tax is being the basis of this study, which reviewed from the analysis of policy of Value Added Tax application upon insurance premium and theoretical conception of Value Added Tax application upon insurance premium and feasibility of Value Added Tax application upon insurance premium, where the main issue of this Study is restricted onto life insurance and insurance of damage.

Intention of this study is to recogiize the policy of Value Added Tax exclusion upon insurance premium in Indonesia, viewed from public policy analysis, to recognize Value Added Tax application model upon insurance premium in Indonesia, and to recognize the application policy of Value Added Tax upon insurance premium. Descriptive method was applied in this study, by data collection technique of literature study. This because the Value Added Tax upon insurance premium in Indonesia remains exclusion and it only a plan.

Based on theoretic concept of Value Added Tax upon insurance premium, and application feasibility that Value Added Tax would only incurred to damage insurance with countries that applying such taxation as New Zealand, Australia., South Africa, Singapore, and by subtractive indirect method/credit method/invoice method approach, and Israel by addition method approach.

Based on conception research of Value Added Tax upon insurance premium and application feasibility on several countries, theoretically, Indonesia may apply the Value Added Tax upon damage insurance premium by credit method approach as of New Zealand The basis is that Value Added Taxation method applied in New Zealand is generally equal to taxation method applied in Indonesia, that is, through indirect subtractive method/credit method/invoice method, which standing on destination principle. However, possibility in regard to application of Value Added Tax upon damage insurance premium by referring to New Zealand?s approach, there are several matters in concem of law basis of its execution; the definition of damage insurance and insurance contract itself, and imposition mechanism of Value Added Tax upon damage insurance premium.

Suggestions from this study, however, that principally in the taxation of every goods and services may preferred to be excluded from Value Added Tax imposition., under economical, revenue and administratively reasoning, Value Added Tax is procured maximally by the taxation system itself as long as it is coherent with the intention of taxation, as its theoretical concept."

"Skripsi ini menggambarkan pengenaan PPN atas jasa angkutan udara dalam negeri yang menjadi bagian dari jasa angkutan udara luar negeri dengan sistem transit dan jasa angkutan udara ke beberapa kota dengan gabungan jasa angkutan udara dalam negeri dan luar negeri. Dalam penelitian ini juga dianalisis pengenaan PPN berdasarkan legal character PPN dan prinsip destinasi. Hasil penelitian ini adalah atas jasa angkutan udara dalam negeri yang menjadi bagian dari jasa angkutan udara luar negeri dan atas jasa angkutan udara ke beberapa kota dengan gabungan rute dalam negeri dan luar negeri tidak dikenakan PPN. Perlakuan perpajakan atas jasa tersebut belum sesuai dengan legal character PPN dan prinsip destinasi.

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This undergraduate thesis aims to describe the imposition of VAT on domestic air transport services that are part of international air transport services with transit systems and multi-city flight with combination of domestic and international air transport services. In this research also analyzed the imposition of VAT based on the legal character of VAT and destination principle. The results of this research are above the domestic air transport services that are part of international air transport services not subject to VAT. Multi-city flight with a combination of domestic and international air transport is also not subject to VAT. Tax treatment for air transport services is not in accordance with the legal character of VAT and destination principle."