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"ABSTRAKSalah satu penggerak terbesar roda perekonomian di Indonesia adalah kegiatan belanja negara melalui pelaksanaan pengadaan barang dan/ jasa pemerintah. Aspek perpajakan yang terkaitpun merupakan potensi penerimaan negara yang besar. Pelaksanaan pengadaan barang dan/ jasa pemerintah diatur dengan suatu keputusan presiden republik indonesia. Ada fenomena demi menghindari hambatan peraturan dan ketentuan dalam proses pelaksanaan tender, banyak pihak peserta proses tender menggunakan skema SPV (Special Purpose Vehicle) untuk memperoleh keuntungan dari pengadaan barang dan/ jasa pemerintah sesuai skenario kepentingan mereka. Tujuan membentuk dan melibatkan perusahaan SPV tersebut adalah sebagai kendaraan yang digunakan oleh pihak tertentu untuk pelaksanaan tender pemerintah. Pihak yang menggunakan SPV sebagai kendaraan ini sulit dipastikan identitas dan keberadaannya. Akibatnya dalam praktik pelaksanaan kewajiban perpajakan yang terkait dengan transaksi tersebut, muncul fenomena adanya gap antara peraturan perpajakan yang berlaku dengan praktik pelaksanaan kewajiban perpajakan di lapangan. Keberadaan perusahaan SPV yang sendirian menanggung beban pajak menimbulkan fenomena adanya usaha pengecilan beban pajak sehingga terjadi tax gap dan potential loss penerimaan pajak. Dalam penelitian ini, peneliti menganalisis kebijakan perpajakan yang ada terkait dengan transaksi pelaksanaan tender pemerintah dengan menggunakan skema SPV dengan mengambil studi kasus yang terjadi pada PT AMZ.Tujuan dari penelitian ini adalah untuk (1) menganalisis bagaimana implementasi pelaksanaan hak dan kewajiban perpajakan yang dilaksanakan oleh Wajib Pajak yang melakukan transaksi dengan menggunakan skema SPV; (2) menganalisis bagaimana peraturan perpajakan yang berlaku di Indonesia mengakomodir kasus transaksi dengan menggunakan skema SPV dalam pelaksanaan tender pemerintah; (3) menganalisis permasalahan dan kendala yang terjadi pada kasus transaksi dengan menggunakan skema SPV dalam pelaksanaan tender pemerintah; (4) menganalisis bagaimana seharusnya Undang-undang dan peraturan perpajakan di Indonesia mengatur transaksi dengan menggunakan skema SPV dalam pelaksanaan tender pemerintah.Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Dari penelitian ini, peneliti menyimpulkan bahwa (1) fenomena penggunaan skema SPV dalam pelaksanaan tender pemerintah telah menimbulkan adanya tax gap dalam penghitungan beban pajak (2) peraturan perpajakan yang berlaku mengatur pemajakan skema SPV tersebut dengan mekanisme biasa sesuai alur transaksinya, sehingga ketika PT AMZ tidak patuh menjalankan aturan perpajakan sesuai alur transaksi skema SPV, timbul kendala dalam pelaksanaan peraturan perpajakan tersebut; (3) ketidakpatuhan PT AMZ menyebabkan pelaksanaan pengawasan oleh administrator perpajakan menemui permasalahan dan kendala; (4) transaksi skema SPV dalam tender pemerintah yang telah berlangsung berulang-ulang tersebut menimbulkan adanya potential loss penerimaan pajak dan sudah saatnya memerlukan perhatian khusus dari pemerintah.

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ABSTRACTOne of the biggest economic activities that dominate Indonesian economy is the state budget through government procurement. Taxation from the government procurement activities is also a large contribution for the state revenue. The government procurement is stated in some rules and regulations authorized by the President of the Republic of Indonesia. However, since some companies cannot fulfill the government procurement qualifications, especially the government auction procurement qualifications, Special Purpose Vehicle (SPV) companies often arise in the business. The SPV company is established to set as a dummy company who execute the government procurement activities, used by specific person or company, in order to gain profit from the business. Usually, the specific person or company who used SPV company as their “vehicle” is hardly unidentifiable. Therefore, taxation problem arise in the business transaction of government auction procurement using the SPV scheme. Researcher found there is a gap between tax regulations and tax payers’ compliance according to the transaction. The existence of SPV company that carry all tax burden, arise the phenomena of the tax burden manipulation and creates a tax gap and potential loss in tax revenue. In this research, the researcher will analyze tax policy on the government auction procurement transaction in form of SPV company scheme, using the case study in AMZ Corporation.The purpose of this research is to (1) analyze the implementation of tax payers’ rights and obligations on the transaction in form of SPV company scheme; (2) analyze how Indonesian tax regulation accommodate transaction in government auction procurement in form of SPV company scheme; (3) analyze problems arise from the transaction case using SPV company scheme in the government auction procurement transaction; (4) analyze how Indonesian tax law and tax policies should regulate transaction using SPV company scheme in government auction procurement transaction.This research is a qualitative research with a descriptive design. From this research, researcher conclude that (1) the phenomena of SPV scheme in the government auction procurement has rising a tax gap in calculating the tax burden; (2) tax rules regulate the government auction procurement transaction in a common regulation according to its transaction path, therefore, when AMZ Corp. did not comply its tax obligation according to the transaction path, the problem arose in the application of tax regulation; (3) the AMZ Corp. noncompliance behavior, increase problems and barriers in supervision acted by tax administrator; (4) the government auction procurement transaction using the SPV scheme, arise a potential loss in tax revenue, and urgently need a serious attention from the government."

"Skripsi ini membahas mengenai adanya Special Purpose Vehicle dalam hukum Indonesia, khususnya yang terdapat pada beberapa sektor peraturan perundangundangan. Terdapat berbagai persoalan terkait dengan konsep pengaturan Special Purpose Vehicle yang berbeda pengaturannya dan penggunaannya dalam praktik terkait konsep hubungan Holding-Subsidiaries, hubungan afiliasi, serta hubungan istimewa dalam sektor perpajakan dan praktik penyalahgunaannya. Berdasarkan hal tersebut, Peneliti mengajukan pokok permasalahan, yaitu: 1. Bagaimanakah pengaturan mengenai Special Purpose Vehicle (SPV) di Indonesia? 2. Bagaimanakah urgensi harmonisasi dari pengaturan Special Purpose Vehicle (SPV) di Indonesia? Pada akhirnya, Peneliti memperoleh kesimpulan bahwa pengaturan Special Purpose Vehicle di Indonesia tidak konsisten dan terdapat urgensi untuk melakukan harmonisasi pengaturan Special Purpose Vehicle di Indonesia. Bentuk penelitian ini bersifat yuridis normatif dengan tipologi penelitian deskriptif.

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The focus of this thesis is on the existence of the Special Purpose Vehicle in Indonesian law, particularly the provisions that are contained in a few cross sector legislations. There are various issues regarding the concept of Special Purpose Vehicle that are regulated and used in practice differently related to the consept of holding-subsidiaries, affiliation, special relationship in the taxation sector and misuse in practice.

Hence, the author formulated and discussed the following problems: 1. How is the regulation of the Special Purpose Vehicle (SPV) in Indonesian? 2. How urgent is the harmonization of Special Purpose Vehicle (SPV) regulations in Indonesia? At the conclusion that regulation of Special Purpose Vehicle is not consistent and that there is an urgency to harmonize the regulation of Special Purpose Vehicle in Indonesia. This research uses the normative juridical approach with a descriptive typology."

"Penelitian ini bertujuan untuk menganalisis perencanaan pajak yang dilakukan oleh wajib pajak yang memiliki harta melalui special purpose vehicle di luar negeri terkait implementasi tax amnesty. Penelitian ini menggunakan pendekatan secara kualitatif dengan teknik pengumpulan data melalui tinjauan literatur dan studi lapangan yang dilakukan dengan wawancara mendalam terhadap narasumber yakni pihak Konsultan Pajak, Akademisi, dan Wajib Pajak. Hasil penelitian menunjukkan bahwa dalam mempertimbangkan keikutsertaan program pengampunan pajak dalam hal penerapan PMK-127, analisis SWOT dapat membantu memberikan pertimbangan dari unsur kekuatan, kelemahan, peluang, serta tantangan bagi wajib pajak. Selain itu, melalui analisa-analisa tersebut wajib pajak dalam menentukan perencanaan pajak nya yakni dengan lebih memilih untuk mendeklarasi harta atas kepemilikan SPV nya tanpa membubarkan atau melepaskan hak kepemilikan atas SPV dengan tarif yang lebih tinggi.

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This study aims to analyze tax planning on the the implementation of tax amnesty program for taxpayers who own assets through a special purpose vehicle structure. This approach of the study is using qualitative approach by collecting data through study of relevant literatures. The results shows that SWOT analysis can be used as a tool to help such taxpayers when they considering to participate in the tax amnesty program as the SWOT analysis helpfully provide the elements of strength, weakness, opportunity, threat for taxpayers consideration. Besides that, through those analysis taxpayers in determaining their tax planning prefer declare their ownership of assets without transferring the ownership of assets or by liquidating the SPV with the higher tax rate."

"Pengelapan dan penghindaran pajak kerap terjadi di Indonesia, hal tersebut didasarkan pada pajak dianggap memberatkan bagi wajib pajak terutama bagi wajib pajak berbentuk korporasi yang terbukti dengan maraknya penggunaan SPV sebagai media penghindaran pajak yang cenderung tidak melaporkan beban pajaknya. Penggelapan pajak sebenarnya dapat diberikan sanksi pidana perpajakan apabila terbukti oleh fiskus, namun menjadi masalah ketika terdapat keterbatasan data hal tersebut. Oleh sebab itu pemerintah perlu mengeluarkan peraturan penghindaran pajak guna mempersempit ruang gerak penggelapan pajak yang dilakukan SPV dengan dikeluarkanya PMK No. 127/PMK.010/2016 berdasarkan Undang ndash; undang 11 Tahun 2016 Tentang Pengampunan Pajak Bagi Wajib Pajak yang Memiliki Harta Tidak Langsung Melalui Special Purpose Vehicle SPV. Berdasarkan hal tersebut penulis mengajukan pokok permasalahan, yaitu: 1. Bagaimanakah SPV dapat menjadi media dari penghindaran pajak yang dilakukan 2. Apakah peraturan tax amnesty dapat menjadi solusi dalam penanggulangan tax avoidance yang dilakukan oleh SPV yang cenderung menggelapkan pajak. Berdasarkan dengan penelitian yang menggunakan metode yuridis normatif serta analitis deskriptif. Sebagai jawabanya, SPV digunakan sebagai media penghindaran pajak melalui jenis ndash; jenis penghindaran pajak yang anatara lain transfer pricing, thin capitalization, controlled foreign agreement dan treaty shopping dengan dasar adanya hubungan istimewa dengan wajib pajak yang menghindarkan pajak. Tax amnesty nyatanya dalam hal ini belum dapat menjadi solusi untuk penanggulangan penghindaran pajak yang dilakukan oleh SPV.

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Tax avoidance and evasion often occurs in Indonesia, it is based on taxes considered burdensome for taxpayers, especially for taxpayers in the form of corporation by the facts widespread uses of SPV as a tax evasion medium that tends not to report the tax burden. Tax evasion may actually be subject to criminal sanctions if could be proven by the tax authorities, but it would become a problem when there is limited data to trace them. Therefore, the government needs to issue tax avoidance regulations to narrow the space for tax evasion by SPV with the issuance of PMK No. 127 PMK.010 2016 pursuant to Law 11 of 2016 on Tax Forgiveness of Taxpayers Individual Owned Through Special Purpose Vehicle SPV.

Based on this the authors propose the subject matter, namely 1. How SPV can be a medium of tax evasion made 2. Whether tax amnesty regulations can be a solution in tax avoidance prevention by SPV that tend to embezzle taxes. Based on research using normative juridical method and descriptive analytical. In response, SPV is used as a medium for tax evasion through tax avoidance types such as transfer pricing, thin capitalization, controlled foreign agreements and treaty shopping on the basis of a special relationship with taxpayers avoiding taxes. Tax amnesty in fact in this case cannot be a solution to the prevention of tax avoidance by SPV. "

"Penelitian ini bertujuan menganalisis implementasi kebijakan pajak penghasilan atas transaksi e-commerce dan menganalisis kendala yang terjadi saat implementasi. Pendekatan yang digunakan adalah kualitatif dengan teknik pengumpulan data studi literatur dan wawancara mendalam. Ditinjau dari konten dan konteks kebijakan, implementasi kebijakan PPh e-commerce belum berjalan dengan baik karena belum memberikan pemahaman pajak yang komprehensif pada pelaku e-commerce dan tujuan kebijakan yakni kesadaran dan kepatuhan pajak belum tercapai. Kendala yang dihadapi adalah ketidaksesuaian pihak yang memotong PPh pasal 21/23/26 dengan pihak yang seharusnya memotong, serta keterbatasan data pelaku dan data transaksi e-commerce.

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The purpose of this research is to analize the implementation of income tax policy on e-commerce transaction and the obstacles that occur during the implementation. The approach used is qualitative technique data was collected through literature and in-depth interviews. In terms of content and context of policy, the implementation of e-commerce income tax policy has not well implemented because it has not provided a comprehensive understanding of tax regulation on e-commerce actors, therefore, the objectives of the policy, which are awareness and compliance, have not yet to be achieved. Obstacles encountered are discrepancy between the party that cut income tax policy article 21/23/26 and the party that supposed to cut, as well as the limitation to performer data and e-commerce transaction data."

"The background of the thesis is the highly development of various financial innovations and manipulations as well as the development of international trading, which will beneficial for big companies or multinational companies. One of them is Structured Trade Finance (STF) transaction that using LFC as financing mechanism, which is conducted by big agribusiness companies. As long as the business transaction of STF produces income in Indonesia, of course it should be governed by the Indonesia income tax system. Innovation in this practical commodity business is an interesting phenomenon to determine the character of its tax. The characterization of income is an important matter that emerges in imposing the tax of STP transactions that using L/C as an instrument. It becomes an important matter because it is related to the tax treatment including determination of tax rate for the income resulted from the STF transactions. Other thing that is mattered is that the STP transactions that are conducted by Taxpayer are not transparent and not disclosed well, which indicates an avoidance effort of tax payment.The research method of the thesis is qualitative methodology with analytical descriptive approach. The two data collection?s methods that are used in this research are study literature and field data collection techniques. The technique of study literature in data collection was conducted by reading and understanding sciences books, magazines, papers, articles, international convention and the tax regulations. Meanwhile, the technique of field data collection was conducted by observing and direct communicating with the related research?s objects.Basically, the STF transaction is a structured finance transaction based on borrowing. The experts in STF transaction in commodity's sector are able to design structurally the financing mechanism of L/C, by doing so, group of companies which are spread in various countries will able to take advantage in their internal cash flow to create benefit through financial arbitrage opportunities in the region. The concrete advantage for the Taxpayer for the STF transaction is in form of L/C prepayment discount, which is given by the bank as an issuer of the L/C that is positioned in this country. Based on the SHS concept of income, the benefit/ income obtained by the Taxpayer in conducting STF transaction is an income that subjected to tax because there is a substance economic increase. The characteristics of income will highly detemtine whether the income will be subjected to taxes or not, and also will determine the tax treatment of those income and the tax rate that will be imposed.The determination factor of income characteristic from the STF transaction can be based on the substance of the transactions related with the obtained income. Through this research, it is shown that the income obtained from the STF transaction by using L/C technique can not exactly be classified as a business income as well as other income, although there are several criteria of business income and interest income are fulfilled by this transaction. The L/C prepayment discount can be classified as an interest income. The main reason is that based on the substance of income, the L/C prepayment discount could be the same as an interest. The difference is only about time of payment.The planning of STF transaction that is conducted by PT ?X? can be classified as the tax evasion, the reasons are because the Taxpayer is considered as being not transparent and dishonest, and also morally disobedience of law. Due to the more sophisticated business method and technique, Taxpayers can avoid taxes payment, not only by using loopholes or taking advantages in the weaknesses of Tax Regulations but also the weaknesses in other regulations such as banking regulations.In determine the characteristic of income of a business transaction, which is always developed in a various ways, it is better for the Taxpayers and the Tax Authority to analyze the nature of a transaction first, so it can be acknowledged the substance of the income that appropriate with the Tax Regulations. This research concluded that all regulations in a country have to greatly support each other. Improving access to bank information for tax purposes has to be considered by the regulations maker because it can reduce the probability of tax evasion which disservice our country."

"ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui sejauh mana keefektifan proses implementasi program e-faktur pajak dalam mengurangi peredaran faktur pajak palsu atas transaksi fiktif. Penelitian ini membahas mengenai analisis program e-faktur dalam mengurangi penggelapan pajak dan peredaran faktur pajak palsu atas transaksi fiktif. Metode penelitian yang digunakan dalam penulisan karya akhir ini adalah metode analisis deskriptif melalui penelitian studi umum dengan teknik pengumpulan data melalui studi literatur library research , wawancara, observasi dan dokumentasi. Hasil penelitian ini menunjukkan bahwa implementasi di sisi Direktorat Jenderal Pajak sudah berjalan dengan cukup baik, namun diperlukan beberapa penyesuaian dalam program tersebut agar dapat berjalan sesuai dengan sasaran pembuatannya.

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ABSTRACTThe purpose of this reseach is to determine whether e tax invoice system implementation does reducing the fake tax Invoice circulation. This study discusses analysis of e tax invoice program implementation for reducing tax fraud scheme and fake tax invoice circulation. The method that being use in this thesis is descriptive analysis method through general study, data collection and literature study, interview, observation and documentation. The result of this research shows that the implementation of e Tax Invoice Program does pretty well from Directorate General of Tax perspective. However, the program still needs some adjustment and improvement for it to work according to their original purpose. "

"Maraknya isu penghindaran pajak melalui praktek transfer pricing yang dilakukan perusahaan multinasional membuat Indonesia ikut menghindari hal tersebut dengan mengatur praktek transfer pricing dalam Per-32/PJ.2011. PT ABC sebagai salah satu perusahaan multinasional yang bersengketa dalam hal Pajak Masukan atas biaya royalti ?know-how? dan trademark dicurigai Pihak DJP melakukan penghindaran pajak atas biaya royalti intangible property tersebut. Sengketa ini disebabkan oleh adanya perbedaan argumen antara PT ABC dan Pihak DJP terakait penafsiran peraturan yang berhubungan dengan biaya royalti intangible property tersebut baik peraturan domestic maupun internasional.

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A lot of tax avoidance issues through transfer pricing practices of multinational company make Indonesia taking a part to avoid that case with regulating the practice of transfer pricing in Per-32/PJ/2011. PT ABC as one of the multinational company that has a dispute about the input tax over royalty fees on ?know-how? and trademark that suspected by DJP do the tax evasion on the royalty fees of intangible property. This dispute caused by the differences argument between PT ABC and DJP about the interpretation of domestic and uinternational regulations related to the royalty fees of intangible property"

"Di era globalisasi saat ini, transaksi lintas batas terus terjadi dan transaksi tersebut sering dilakukan oleh perusahaan multinasional dengan memberikan layanan. Sebagai bukti atas pemberian layanan intra-grup, keberadaan transaksi menjadi hal utama yang perlu diperhatikan sebelum melihat uji manfaat dan prinsip kewajaran. Tujuan dari tugas akhir ini adalah untuk mengetahui apakah jasa yang dilakukan oleh PT X merupakan jasa yang dapat ditagih atau tidak dan penerapan adanya transaksi jasa intra-grup dalam konsep dan regulasi yang paling tepat antara DJP, PT X, dan Pengadilan Pajak. Hakim. Penelitian ini dilakukan dengan pendekatan kualitatif dengan teknik pengumpulan data melalui studi pustaka dan studi lapangan. Dalam sengketa perkara ini terdapat perbedaan pendapat (dissenting opinion) antara 2 (dua) Majelis Hakim dan 1 (satu) Majelis Hakim Pengadilan Pajak. Berdasarkan analisis jenis layanan yang dapat ditagih, layanan yang diberikan oleh PT X adalah layanan yang dapat ditagih. Dan berdasarkan analisis penerapan adanya transaksi, pelayanan yang dilakukan oleh PT X telah memenuhi kriteria adanya transaksi. Dengan demikian, alasan DJP melakukan koreksi karena layanan tidak ada adalah tidak tepat. Perlu dipahami tahapan pengujian keberadaan transaksi jasa intra-grup oleh DJP agar asas kepastian hukum terpenuhi.

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In the current era of globalization, cross-border transactions continue to occur and these transactions are often carried out by multinational companies by providing services. As evidence of intra-group service delivery, the existence of transactions is the main thing that needs to be considered before looking at the benefits and fairness principle. The purpose of this final project is to determine whether the services performed by PT X are billable services or not and the application of intra-group service transactions in the most appropriate concepts and regulations between DGT, PT X, and the Tax Court. Judge. This research was conducted with a qualitative approach with data collection techniques through library research and field studies. In this case dispute there is a dissenting opinion between 2 (two) Panel of Judges and 1 (one) Panel of Judges of the Tax Court. Based on the analysis of the types of billable services, the services provided by PT X are billable services. And based on the analysis of the application of the transaction, the services provided by PT X have met the criteria for the existence of a transaction. Thus, the reason for the DGT to make corrections because the service does not exist is not appropriate. It is necessary to understand the stages of testing the existence of intra-group service transactions by DGT so that the principle of legal certainty is fulfilled."