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"Penelitian ini menganalisis pelaksanaan kewajiban Pajak Penghasilan Joint Operation serta kemungkinan Joint Operation untuk dijadikan Badan sebagai Subjek Pajak Penghasilan Penelitian menggunakan pendekatan kualitatif dengan jenis penelitan kualitatif deskriptif Hasil penelitian menyimpulkan bahwa pelaksanaan kewajiban Pajak Penghasilan atas Joint Operation pada PT Arkonin Engineering MP JO PT Catur Karsa Gemilang telah mengikuti ketentuan ketentuan berdasarkan pengaturan Joint Operation dalam Surat maupun Surat Edaran yang diterbitkan oleh Dirjen Pajak namun pada hakikatnya hal tersebut bersifat internal dan tidak memiliki kekuatan hukum mengikat Hambatan yang dihadapi pada pemenuhan kewajiban Pajak Penghasilan ialah mengenai kewajiban Potong Pungut PPh Pasal 21 dan Pasal 23 Bentuk Joint Operation sebagai bukan Badan dalam Subjek Pajak Penghasilan sudah tepat terutama karena bentuk Badan dalam Subjek Pajak Penghasilan pada umumnya tidak bersifat sementara seperti Joint Operation.

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This study analyze the implementation of Joint Operation's Income Tax obligations fulfillment and also discuss about the probability of Joint Operation as the subject for Income Tax This study use qualitative approach and method It concluded that the Income Tax liability upon Joint Operation on PT Arkonin Engineering MP JO PT Catur Karsa Gemilang has followed the provisions based on circular issued by Directorate General of Tax unfortunately the circular which been issued is private rulling that is mainly used for its internal affair of taxpayers Obstacles faced by the Joint Operation on the fulfillment of Income Tax obligation were about withholding taxes article 21 and article 23 The form of Joint Operation as not the subject of Income Tax is correct especially because the Body into the subject of Income Tax in general is not temporary like Joint Operation."

"Melihat pesatnya industri MICE di Indonesia, aspek dan kewajiban pajak pada industri tersebut diharapkan dapat menjadi salah satu penyumbang bagi penerimaan negara. PT. X merupakan salah satu perusahaan yang bergerak pada industri MICE yang dijadikan studi kasus pada penelitian ini. Penelitian ini bertujuan untuk menganalisis perbedaan pemotongan pajak penghasilan atas penghasilan jasa event organizer yang dilakukan oleh customer PT. X. Metode pendekatan penelitian yang dilakukan pada Penelitian ini adalah penelitian kualitatif. Berdasarkan hasil penelitian ini, lampiran dokumen penagihan PT. X yang kurang jelas yang mengakibatkan perbedaan pemotongan PPh oleh customer.

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Seeing the rapid growth of MICE industry in Indonesia, it is expected that the taxaction aspect on the industry could be one of the sources of state revenue in Indonesia. The aim of this research is to analyze the difference in income tax withholding PT. X rsquo s customers on the event organizer services. PT. X is one of the companies that engages in MICE industry that operates in Indonesia. The research method is qualitative method. The result of this research shown that this distinction happened because of the attachments of the invoices that resulted different perception on each customer."

"Tujuan penelitian ini adalah untuk memberikan gambaran mengenai penerapan perencanaan pajak pada PT RBA dan mengetahui alternatif-alternatif yang ada dari perencanaan pajak dalam berbagai transaksi bisnis perusahaan. Dan selanjutnya dapat diterapkan alternatif yang terbaik yang memberikan penghematan pajak dan laba bersih setelah pajak yang paling maksimal. Ruang lingkup dalam penelitian ini dibatasi pada PT RBA, teknik pengumpulan data yaitu dengan penelitian kepustakaan dan penelitian lapangan dengan wawancara dengan pihak perusahaan maupun melalui observasi secara langsung.

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The objectives of this study is to provide an overview of the implementation of tax planning on a PT RBA and knowing that there are alternatives of tax planning in a variety of business transactions. Then can be applied to the best alternative that provides tax saving and net profit after tax at the maximum. Scope in this study is limited within PT RBA data collection technique with library research and field research by interviewing with the manajemen as well as direct observations."

"Perkembangan internet berimplikasi terhadap perkembangan aktivitas bisnis di internet Aktivitas ini memunculkan ide ide untuk membentuk perusahaan perintis berbasis digital di Indonesia Penghasilan yang diterima atau diperoleh oleh kegiatan usaha yang dilakukan oleh perusahaan perintis berbasis digital merupakan objek pajak penghasilan Oleh karena itu kepatuhan Wajib Pajak merupakan hal yang penting dalam sistem pemungutan pajak pengasilan tersebut Penelitian ini meneliti pada 2 perusahaan perintis berbasis digital Penelitian ini menunjukkan bahwa PT A sebagai perusahaan perintis berbasis digital dengan kegiatan usaha jasa pembuatan website dan aplikasi mobile belum memenuhi kepatuhan formal maupun material atas ketentuan pajak penghasilan Terdapat perilaku tax evasion dan melalaikan pajak pada PT A Sedangkan PT B yang merupakan perusahaan perintis berbasis digital di bidang e commerce fashion muslimah telah memenuhi kepatuhan formal dan material atas ketentuan pajak penghasilan kecuali kepatuhan pada pelaksanaan PP 46 Tahun 2013 Hambatan yang dihadapi oleh PT A dan PT B adalah kurangnya pemahaman yang komprehensif untuk melaksanakan kepatuhan sebagai Wajib Pajak dan kurangnya pengawasan dari Kantor Pelayanan Pajak terhadap mereka agar menjadi Wajib Pajak yang patuh.

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The development of internet give implication toward the development of business activities in the Internet These activities bring many ideas to form a digital start up company based in Indonesia Income received or accrued by the business activities conducted by the digital start up is an object of income tax Thus tax compliance is crucial in income tax collection system This study discusses about case in two the digital start up companies This study shows that PT A as a digital start up company whose main activity is website and mobile application creation service has not yet fulfill the formal and material compliance on income tax regulations Tax evasion and tax neglecting is found on PT A While PT B as a digital start up company in moslem fashion e commerce has fulfill the formal and material compliance on income tax except compliance toward PP 46 2013 The difficulties faced by PT A and PT B are the lack of comprehensive understanding to comply as a taxpayer and the lack of supervision from KPP towards them so they can be compliant tax payers."

"[Intepretasi Standar Akuntansi Keuangan Nomor 16 (ISAK 16) merupakanketentuan perlakuan akuntansi bagi pihak operator yang terlibat dalam suatuperjanjian konsesi jasa atau kerjasama pemerintah dan swasta. Ketentuan ISAK16 ini mulai berlaku efektif pada tanggal 1 Januari 2012. Peneltian ini bertujuanmembahas tentang perlakuan perpajakan atas penerapan ISAK 16 pada PT XYZselaku perusahaan pembangkit listrik yang memiliki kontrak kerja sama denganPLN pada masa konstruksi. Selain itu, penelitian ini membahas pula mengenaipermasalahan yang timbul akibat penerapan Standar Akuntansi Keuangan (SAK)ini. Penelitian ini menggunakan pendekatan kualitatif dengan jenis deskriptif.Data diperoleh melalui wawancara mendalam dan studi literatur. Hasil penelitianini adalah pada masa konstruksi PT XYZ tidak dikenakan pajak serta masalahutama yang timbul adalah kesuiltan manajemen untuk menjelaskan penerapanSAK baru ini kepada semua pihak yang berkepentingan dan tidak didapatnyakepastian hukum dalam pengenaan pajak;ABSTRAKIntepretasi Standar Akuntansi Keuangan Nomor 16 (ISAK 16) merupakanketentuan perlakuan akuntansi bagi pihak operator yang terlibat dalam suatuperjanjian konsesi jasa atau kerjasama pemerintah dan swasta. Ketentuan ISAK16 ini mulai berlaku efektif pada tanggal 1 Januari 2012. Peneltian ini bertujuanmembahas tentang perlakuan perpajakan atas penerapan ISAK 16 pada PT XYZselaku perusahaan pembangkit listrik yang memiliki kontrak kerja sama denganPLN pada masa konstruksi. Selain itu, penelitian ini membahas pula mengenaipermasalahan yang timbul akibat penerapan Standar Akuntansi Keuangan (SAK)ini. Penelitian ini menggunakan pendekatan kualitatif dengan jenis deskriptif.Data diperoleh melalui wawancara mendalam dan studi literatur. Hasil penelitianini adalah pada masa konstruksi PT XYZ tidak dikenakan pajak serta masalahutama yang timbul adalah kesuiltan manajemen untuk menjelaskan penerapanSAK baru ini kepada semua pihak yang berkepentingan dan tidak didapatnyakepastian hukum dalam pengenaan pajak

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ABSTRACTInterpretation of Financial Accounting Standards Number 16 (ISAK 16) isaccounting rule for Private as operator who has Concession Agreement with theGovernment. ISAK 16 applicable since 1st January 2012. This research addressesimplementation of ISAK 16 in PT XYZ as an Independent Power Producer whohas an Agreement with PLN on construction term. Beside, this research explainsabout the problems as the effect of this implementation. This research usedqualitative descriptive approach. The data were collected by interviews and studyof literature. The result of this research is PT XYZ cannot be taxed forconstruction term. Then, the main problem is difficulty to explain implementationof this new accounting rule to all parties and there is not certainty for taxation.;ABSTRAKIntepretasi Standar Akuntansi Keuangan Nomor 16 (ISAK 16) merupakanketentuan perlakuan akuntansi bagi pihak operator yang terlibat dalam suatuperjanjian konsesi jasa atau kerjasama pemerintah dan swasta. Ketentuan ISAK16 ini mulai berlaku efektif pada tanggal 1 Januari 2012. Peneltian ini bertujuanmembahas tentang perlakuan perpajakan atas penerapan ISAK 16 pada PT XYZselaku perusahaan pembangkit listrik yang memiliki kontrak kerja sama denganPLN pada masa konstruksi. Selain itu, penelitian ini membahas pula mengenaipermasalahan yang timbul akibat penerapan Standar Akuntansi Keuangan (SAK)ini. Penelitian ini menggunakan pendekatan kualitatif dengan jenis deskriptif.Data diperoleh melalui wawancara mendalam dan studi literatur. Hasil penelitianini adalah pada masa konstruksi PT XYZ tidak dikenakan pajak serta masalahutama yang timbul adalah kesuiltan manajemen untuk menjelaskan penerapanSAK baru ini kepada semua pihak yang berkepentingan dan tidak didapatnyakepastian hukum dalam pengenaan pajak

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ABSTRACTInterpretation of Financial Accounting Standards Number 16 (ISAK 16) isaccounting rule for Private as operator who has Concession Agreement with theGovernment. ISAK 16 applicable since 1st January 2012. This research addressesimplementation of ISAK 16 in PT XYZ as an Independent Power Producer whohas an Agreement with PLN on construction term. Beside, this research explainsabout the problems as the effect of this implementation. This research usedqualitative descriptive approach. The data were collected by interviews and studyof literature. The result of this research is PT XYZ cannot be taxed forconstruction term. Then, the main problem is difficulty to explain implementationof this new accounting rule to all parties and there is not certainty for taxation., ABSTRAKIntepretasi Standar Akuntansi Keuangan Nomor 16 (ISAK 16) merupakanketentuan perlakuan akuntansi bagi pihak operator yang terlibat dalam suatuperjanjian konsesi jasa atau kerjasama pemerintah dan swasta. Ketentuan ISAK16 ini mulai berlaku efektif pada tanggal 1 Januari 2012. Peneltian ini bertujuanmembahas tentang perlakuan perpajakan atas penerapan ISAK 16 pada PT XYZselaku perusahaan pembangkit listrik yang memiliki kontrak kerja sama denganPLN pada masa konstruksi. Selain itu, penelitian ini membahas pula mengenaipermasalahan yang timbul akibat penerapan Standar Akuntansi Keuangan (SAK)ini. Penelitian ini menggunakan pendekatan kualitatif dengan jenis deskriptif.Data diperoleh melalui wawancara mendalam dan studi literatur. Hasil penelitianini adalah pada masa konstruksi PT XYZ tidak dikenakan pajak serta masalahutama yang timbul adalah kesuiltan manajemen untuk menjelaskan penerapanSAK baru ini kepada semua pihak yang berkepentingan dan tidak didapatnyakepastian hukum dalam pengenaan pajak

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ABSTRACTInterpretation of Financial Accounting Standards Number 16 (ISAK 16) isaccounting rule for Private as operator who has Concession Agreement with theGovernment. ISAK 16 applicable since 1st January 2012. This research addressesimplementation of ISAK 16 in PT XYZ as an Independent Power Producer whohas an Agreement with PLN on construction term. Beside, this research explainsabout the problems as the effect of this implementation. This research usedqualitative descriptive approach. The data were collected by interviews and studyof literature. The result of this research is PT XYZ cannot be taxed forconstruction term. Then, the main problem is difficulty to explain implementationof this new accounting rule to all parties and there is not certainty for taxation.]"

"Franchise is a legal agreement on delegation of right or special right to market the product or service given by the owner of franchise (franchisor) to other party (franchisee) that arranged in a certain rule. Franchise is glow in Indonesia now, from time to time it keep increasing and being expected keep growing and dominating in domestic market significantly. Local franchise, which is expanding the most now, is supermarket sector because this sector provides daily needs. That expansion mentioned above have to be followed by tax implementation that can arrange variant transaction which relate to franchise until tax potential on it has explored optimum. Thus, if this has explored deeper especially one that connected to income tax on franchise, will give big contribution to country income. Therefore, the main questions in this thesis are: (i) How does the reality of economic on franchise transaction?, (ii) How does tax implementation on franchise in Indonesia nowadays?, (iii) How does PT "X" do the tax obligation on itself as franchisor and its franchisees? (iv) Are there any cases which is related to tax collection system to be improved?Analysis descriptive research type has been done as a research method to support research and study process on that problem analysis, which is describe all information or data gotten from the research first, then all the data are analyzed by income tax law and the correlation with the tax system that fulfill tax principle. Data technical collection was done in the field by interview and From literature study documents, to study related law and other related documents. Interview was done to people who are related to franchise and taxation to get reference on their opinion regarding tax obligation in income tax section.Franchise delegation most of the time is related to a certain payment. There are two kinds and types of franchise and the taxation are known generally which can be requested by franchisor to franchisee that is direct monetary compensation and indirect and non monetary compensation. Firstly there are 4 (four) principle of good taxation suggested by Adam Smith in his book An Inquiry into the Nature and Causes of The Wealth Nation to set the right taxation system on the right income tax on franchise. Beside that Mansury suggested for tax income expected suitable with fair principles then fulfillment of horizontal justice condition (5 conditions) and vertical justice (2 conditions) need to be held strongly.Tax auditor who audits franchise obviously does not fully understand on franchise position which is separate Taxpayer so that franchisee income is different from franchisor income. Withholding tax implementation on franchise income have not fulfill equality principle, mainly realization on individual taxpayer, franchisee that most have status as individual taxpayer can not do withheld on payment of paid income on the royalty whereas franchisee that have status as corporate taxpayer have done the withholding the royalty. Other result study is found uncertainty law on determines franchise fee whether royalty category or as technical fee because PT_ "X" withheld with 15 % rate on the other hand the elements in franchise fee put into technical fee category that its effective rate are 6 %. Other aspect appeared is withheld on franchise fee for the amount of 15 % happened on lack of knowledge of PT. "X" whereas for technical fee withholding rate effectively for the amount of 6% showed that the decision of net estimation income is 40 % for too small technical fee on a franchise.At the end suggested tax auditor suppose to know the relation of franchisee with franchisor which is franchisee position is not subsidiary of franchisor. Next suggestion to reach equitable principle, withholding on Tax Income of chapter 23 object the most on income of royalty can not only be done to franchisee that has status as corporate taxpayer but also that individual taxpayer. The determination of type of fee on franchise fee need to be cleared then appear certain law because it emphasized the technical fee element not the royalty element. Review to the estimation of net income to technical fee that valid nowadays also needed so that the estimation percentage of net income different for all types of business."

"Penelitian ini membahas peraturan pengecualian pemungutan PPh (Studi Kasus Pada PT. XYZ) ditinjau dari asas compliance cost. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Hasil penelitian menyimpulkan bahwa ditinjau dari asas compliance cost pengecualian pemungutan PPh yang dialami oleh PT. XYZ tidak berjalan dengan seharusnya. Ditinjau dari aspek compliance cost masih terdapat kekurangan dalam hal komunikasi, sumberdaya, birokrasi, dan disposisi.

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This research addresses the regulation of income tax exemptions (case study on PT. XYZ) based on compliance cost principle. This study used a qualitative approach with the types of descriptive research. This research concluded that income tax exemptions that is experienced by PT. XYZ doesn't carry out like it should. Based on compliance cost principle, there is still contained some shortcomings in communication, resources, birocration, and disposition."

"Laporan akhir ini berisi analisis kewajiban pajak dari pendapatan jasa konstruksi yang diterima oleh PT DHEN. Tujuan dari laporan akhir ini adalah apakah PT DHEN telah menerapkan Peraturan Pemerintah Nomor 40 Tahun 2009 atau tidak. Menggunakan metode kualitatif, penulis mengumpulkan data dengan mewawancarai staf akuntansi PT DHEN dan studi literatur. Kesimpulan dari laporan akhir ini adalah PT DHEN tidak sepenuhnya menerapkan Peraturan Pemerintah Nomor 40 Tahun 2009.

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This final report contains an analysis of the tax liabilities of construction service income received by PT DHEN. The purpose of this final report is whether PT DHEN has implemented Government Regulation Number 40 of 2009 or not. Using qualitative methods, the authors collected data by interviewing PT DHEN accounting staff and literature studies. The conclusion of this final report is that PT DHEN did not fully implement Government Regulation Number 40 of 2009"

"Tujuan dari penelitian ini adalah untuk mengetahui dampak penerapan ISAK 16 pada perhitungan pajak perusahaan independent power producer IPP . Dalam penyusunan analisis penulis melakukan studi kasus pada PT ABC. PT ABC adalah perusahaan IPP yang melakukan perjanjian jual beli listrik dengan PLN. Dalam pelaporan keuangan komersial PT ABC menerapkan ISAK 16. Tetapi untuk keperluan pajak, PT ABC tidak menerapkan ISAK 16. Saat ini PT ABC sudah dalam tahap berproduksi secara komersial. Hasil penelitian menunjukkan beban Pajak Penghasilan lebih kecil jika perusahaan menerapkan ISAK 16. Akan tetapi beban Pajak Pertambahan Nilai menjadi lebih besar jika perusahaan menerpkan ISAK 16. Secara umum beban pajak lebih besar jika menerapkan ISAK 16.

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The purpose of this study was to determine the impact of the requirement of ISAK 16 in the calculation of corporate tax of independent power producer IPP . In preparing analysis, the authors conducted a case study in PT ABC. PT ABC is a company that does IPP power purchase agreement with PLN. In the financial reporting PT ABC implement ISAK 16. However, for tax purposes, PT ABC does not apply IFAS 16. Currently, PT ABC is already in the stage of commercial production. The results of this study showed smaller income tax expense if companies implement ISAK 16. But there is a larger value added tax if the company implement ISAK 1616. In general, tax expense is greater when company implement ISAK 16."

"ABSTRAKTesis ini membahas analisa perlakuan pajak penghasilan atas rencana merger dan akuisisi dalam kaitannya dengan langkah-langkah dalam merger dan akuisisi. Dikaji mengenai bentuk dan langkah dalam merger dan akuisisi yang dapat diterapkan oleh perusahaan yang berdomisili di kawasan perdagangan bebas Batam dan Bintan. Hasil penelitian menyimpulkan bahwa alternatif merger dengan menggunakan nilai buku yang disetujui oleh Direktur Jenderal Pajak akan memberikan efisiensi atas pajak penghasilan dibandingkan dengan alternatif akuisisi karena perusahaan dapat terhindar dari adanya pajak penghasilan capital gain atas harta perusahaan yang dialihkan. Penelitian ini bersifat deskriptif analitis dengan memaparkan informasi mengenai suatu permasalahan, wawancara narasumber ahli, dan analisa kualitatif dengan acuan literatur dan ketentuan yang berlaku.

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ABSTRACTThe focus of this study is to analyze the income tax treatment for merger and acquisition in relation with the steps for merger and acquisition. Will be analyzed the model and steps in merger and acquisition that can be applied by companies domiciled in the Batam and Bintan free trade zone. The research concludes that the alternative merger using book value as approved by the Director General of Taxation will provide income tax efficiency compared to the acquisition alternative because the company can be prevented from the income tax due on capital gain on assets transferred. The study is conducted in analytical descriptive in order to explain related information by interviewing the expert and perform qualitative analysis from related literature and regulations."