Hasil Pencarian  ::  Simpan CSV :: Kembali

"Tujuan dari thesis ini adalah untuk mengetahui pengaruh struktur pajak terhadap tingkat partisipasi angkatan kerja. Penelitian ini mengidentifikasi implikasi dari penerapan beberapa jenis pajak pada tingkat partisipasi angkatan kerja dalam rangka menjawab pertanyaan riset utama yaitu jenis pajak apa sajakah yang benar-benar memberikan dampak terhadap tingkat partisipasi angkatan kerja. Penelitian ini meregresi fixed effect model atas cross-country panel data set yang terdiri dari 22 negara OECD pada tahun 1995 hingga 2011. Hasil penelitian menunjukkan bahwa payroll tax adalah satu-satunya jenis pajak yang berpengaruh secara signifikan terhadap tingkat partisipasi angkatan kerja dimana hubungan antara keduanya adalah negatif. Temuan ini konsisten dengan prediksi teori yang terdapat dalam beberapa literatur.

---

The objective of this thesis is to investigate the influence of tax structure on labor force participation. This study identifies the implications of implementing different tax instruments on labor force participation in order to answer the primary research questions, which tax instruments are affecting labor force participation? I conducted fixed effect model regression using cross-country panel data set of 22 OECD countries during 1995-2011. The result shows payroll tax is the only instrument that can alter labor force participation significantly and negatively related. This finding is consistent with the theoretical prediction in the existing literature."

"

---

ABSTRACTBilateral Investment Treaties: History, Policy, and Interpretation organizes, summarizes and comments upon the arbitral awards interpreting and applying BIT provisions. Policymakers and practitioners will find a thorough introduction to the operation of the BITs, including the principal arguments and case authorities on both sides of the major issues in international investment law. The book is intended to be a single-volume reference covering every important development in the 50 years of BIT programs worldwide, from 1959 until 2009.Author Kenneth Vandevelde argues that the primary purpose of the BITs is to promote the application of the rule of law to foreign investment, while a secondary purpose is to create a liberal investment regime. He further argues that BITs are based on six core principles: reasonableness, security, nondiscrimination, access, transparency and due process. The book explains each of these principles and analyzes the major BIT provisions based on them. Vandevelde addresses the host of complex questions that BITs engender: Do bilateral investment treaties attract foreign investment or otherwise contribute to economic development? Do BITs limit host state regulatory discretion too much? Why should countries continue to conclude BITs? What is meant by BIT guarantees of "fair and equitable treatment" and "full protection and security"? What is the scope of the BIT provision for most-favored-nation treatment? The book's expert analysis of these questions makes it useful to policy makers in the area of international economic relations, attorneys representing multinational companies, and anyone interested in the process of economic globalization."

"Tujuan penelitian ini adalah untuk menganalisis konsep beneficial owner dalam perjanjian penghindaran pajak berganda OECD Model yang menjadi pokok permasalahan dalam sengketa pajak sehubungan aplikasi tax treaty pasal 10,11,12. Penelitian ini menggunakan metode analisis deskriptif. Penulis menggunakan situasi fakta sengketa pajak, jurnal ilmiah dan OECD Model serta Commentary-nyauntuk mendapatkan solusi permasalahan. Hasil pengkajian menunjukan bahwa beneficial owner tidak lagi diinterpretasikan secara teknis dibawah hukum domestik negara yang mengadakan perjanjian (tax treaty), namun harus diartikan dibawah pengertian internasional, salah satunya melalui OECD Commentary. Di bawah pengertian internasional sesuai OECD Commentary, beneficial owner merupakan isu legal. Selama pihak penerima penghasilan memiliki wewenang untuk menggunakan dan menikmati penghasilan tanpa dibatasi secara kontrak untuk meneruskan secara langsung kepada pihak lain, maka pihak tersebut adalah beneficial owner.Konsep beneficial owner ditujukan untuk menentukan pihak yang berhak mengaplikasikan treaty dan tidak digeneralisasi sebagai anti avoidance rule yang dapat menyebabkan perluasaan makna konsep ini dan menimbulkan ketidakpastian. Secara substansi, konsepbeneficial owner tidak mengalami perubahan yang signifikan. Perubahan terletak dari penyusunan kata dan penambahan beberapa kriteria untuk melengkapi konsep beneficial owner secara komprehensif dengan tujuan agar diadakannya tax treaty yaitu mencegah pengenaan pajak berganda dapat tercapai.

---

The purpose of this study is to analyze the concept of beneficial owner in the tax treaty OECD Model which is an issue of tax disputes application article 10,11,12. This study uses a descriptive analysis method. The author uses the fact situation, journal and the OECD Model with its commentary to solve the problem. The result show that the beneficial owner is no longer technically be interpreted under the domestic law of the country which has an agreement (tax treaty), but must be interpreted under international understanding, such as through OECD Commentary. Under international meaning according the OECD Commentary, the beneficial owner is a legal issue. As long as the income beneficiary has the authority to use and enjoy the income without a limited contract to pass directly to another person, that party is the beneficial owner. The concept of beneficial owner is intended to determine which person has the right to apply the treaty and not generalized as an anti-avoidance rule that could lead to expansion of the meaning of this concept and create uncertainty. In substance, the concept of beneficial owner does not change significantly. The change is from the addition of several criteria to complete a comprehensive concept of beneficial owner in order to prevent double taxation."

"ABSTRAKTerminologi beneficial owner merupakan hal yang penting dalam menentukan apakah subjek pajak luar negeri dapat memperoleh penurunan tarif dari treaty. Melalui praktek treaty shopping Wajib Pajak berusaha merekayasa transaksi tersebut untuk memperoleh treaty benefit sehingga dapat meneruskan penghasilannya meelalui negara mitra P3B. Hal tersebut tentu saja dapat menggerus potensi dari penerimaan pajak negara sumber.Untuk itu, maka otoritas perpajakan Indonesia membuat kebijakan antitreaty shopping sebagaimana diatur dalam Pasal 26 1a UU PPh tahun 2008. Selanjutnya petunjuk pelaksanaanya terdapat pada PER-61/PJ./2009 sebagaimana diubah terakhir dengan PER-24/PJ./2010 serta PER-62/PJ./2009 sebagaimana diubah terakhir dengan PER-25/PJ./2010.Tujuan dari penelitian ini adalah untuk (1) Menjelaskan serta menganalisis relevansi kebijakan beneficial owner di Indonesia dengan kondisi setelah dipublikasikan revised proposal beneficial owner meaning oleh OECD (2) Mengetahui dan menganilisis upaya-upaya yang dilakukan otoritas pajak di Indonesia dalam mencegah adanya treaty shopping.Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Dari penelitian ini, peneliti menyimpulkan bahwa (1) kebijakan penentuan beneficial owner masih relevan dengan ketentuan yang ada di OECD (2) Direktorat Jenderal Pajak telah berusaha untuk menerapkan kebijakan anti-treaty shopping dalam upaya menangkal penyalahgunaan P3B. Dalam penelitian ini, peneliti menyarankan agar (1)Untuk memberi kekuatan hokum agar kebijakan anti-treaty shopping diatur secara komprehensive dalam UU PPh atau masuk dalam ketentuan treaty, (2) melakukan pengawasan terhadap wajib pajak yang di indikasikan menggunakan skema treaty shopping, (3)meningkatkan kompetensi dari pegawai, serta (4) mengoptimalkan informasi yang diperoleh dari negara mitra P3B melalui EOI.

---

ABSTRACTThe terminology of beneficial owner is an important matter in determining whether foreign tax owner could have a decreased tariff from a treaty. Through a treaty shopping practice, tax payer is trying to modify the transaction to have a treaty benefit in order to maintain their income through P3B partner country. It is surely will erode the potential of the state tax revenue sources.Therefore, the authority of Indonesian taxation made a regulation on antitreaty shopping as stipulated in Article 26 1a UU PPh in 2008. Furthermore, the implementation guidelines is in PER-61/PJ./2009 as currently modified with PER-24/PJ./2010 and PER-62/PJ./2009 as currently modified with PER-25/PJ./2010.The purpose of this study is to (1) Describe and analyze the regulation relevance between beneficial owner in Indonesia and the condition following the published of revised proposal beneficial owner meaning by OECD (2) Understand and analyze the attempts coming from the tax authorities in Indonesia to prevent treaty shopping.This study is an qualitative analysis with a desrciptive design. From the study, the author has concluded that (1) the regulation of beneficial owner determination is still in relevance with the provision stated in OECD (2) Directorate General of Tax has attempting to implement the anti-treaty shopping regulation in the effort to avoid the manipulation of P3B. The author suggested (1) to give a legal force, it is important that the anti-treaty shopping regulation is handled comprehensively in UU PPh or get involved in the treaty provision (2) monitor tax payer indicated to use treaty shopping scheme (3) improve the staff competence and (4) optimizing information gathered from the P3B partner country through EOI."