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"PKP2B generasi III menerupakan suatu bentuk kerjasama antara Pemerintah dan kontraktor pertambangan batubara yang bertujuan untuk membuat suatu keterikatan hukum di mana kontraktor memiliki tugas pokok dalam usaha peningkatan produksi batubara dan pemenuhan kebutuhan batubara baik untuk kepentingan dalam negeri maupun ekspor. Dari sisi perpajakan, seringkali terjadi dispute antara Direktorat Jenderal Pajak (DJP) dan Wajib Pajak Konyraktor PKP2B Generasi III mengenai pengkreditan pajak masukan terkait kegiatan produksi batubara. Terjadinya perbedaan penggunaan acuan UU PPN menyebabkan terjadinya perbedaan tersebut. Menurut DJP, pajak masukan terkait kegiatan produksi oleh kontraktor PKP2B Generasi III tidak dapat dikreditkan karena batubara adalah non BKP sesuai UU PPN yang berlaku saat ini. Sedangkan menurut Wajib Pajak batubara adalah BKP sesuai UU PPN 11/1994 sehingga pajak masukannya menjadi acuan kontraktor PKP2B Generasi III dalam melaksanakan kewajiban kontraktor PKP2B Generasi III, serta apakah UU PPN yang berlaku pada kontraktor PKP2B Generasi III telah memenuhi asas pemungutan pajak. Penelitian ini menggunakan pendekatan studi eksploratif dan studi deskriptif. Proses penelitian diawali dengan observasi dan studi literatur, dilanjutkan wawancara dan kuesioner, dan kemudian dilakukan analisis atas wawancara, kuesioner, serta studi literatur."

"Lately, many industry used fuel has shifted to coal. Based on prediction, the production of oil estimated only last until 2040. Hence, there has been increased consumption of coal as one of the potential and cheaper alternative resources of energy. In 2002-2006, production of coal has been dominated by the contractor company that used Coal Contract of Work (CCoW). The mining industry has multiple effects directly or indirectly for economic. One of the influencing negative effect is activities of mining was damaging environment. In order to secure conservation of environment, mining company ought to reclamation print mining area. These reclamation emerging cost which bear by mining company allowed to be treated as deductible expense. Reclamation cost might be to reserve then for later adjust to realization cost. When the realization cost less than reserve, can be income but when realization cost more than reserve can be deductible expense. Under this condition, its importance to control the burden of reclamation cost because reclamation cost have high amount. However, reclamation cost is not mentioned at article 6 Income Tax Law (deductible expense) but in article 9 Income Tax Law (non-deductible expense). Problems of this research is why reclamation cost can be deducted from taxable income and how does the implementation of controlling has been done by government of Indonesia related to the burden of reclamation cost The type of the research used qualitative approach. This research analyzed reclamation cost by circumstantial interview with professional coal mining, bibliography study through literatures, and data collecting which is relevant to this research, taxation rules, rules of reclamation, government regulations, other supporting regulations, and also various supporting materials which are related to fundamental problems in the form of cyber media. Reclamation cost is the cost that allocated by mining company based on work plan of mining, which reclamation cost consists not only the rehabilitation cost itself but also consists of miscellaneous cost related with rehabilitation. Reclamation cost is treated as the deduction of taxable income because activity of reclamation have been realized and later adjusted with realization cost. In addition, the other reason are to increase investment and for stated interest. The form of controlling is done by Department of Energy and Mineral Resources by deciding reclamation guarantee, which consist of time deposit, guarantee of third party and accounting reserve. By using the guarantee, Department of Energy and Mineral Resources could control implementation of reclamation and also the burden of reclamation cost implemented by mining company. Guarantee of reclamation is fund provided by mining company as guarantee for implementing reclamation in public mining sector. Beside that, the burden of reclamation cost in company finance report will be audited by public accountant. Although, from Directorate General of Taxes there is no significant controlling, the controlling will be done only when there is tax audit for the company itself even it is not regularly done. When there is no tax audit, reclamation cost can be deductible expenses according to public accountant audit."

"ABSTRAKPerlakuan perpajakan, khususnya atas pengenaan PPN atas penjualan dan pembelian batubara dan pemotongan PPh Pasal 23 atas jasa pertambangan yang diserahkan kepada perusahaan pemegang konsesi PKP2B Generasi Ketiga terjadi inkonsistensi di lapangan, baik oleh Wajib Pajak maupun oleh Dirjen Pajak. Metode penelitian yang digunakan adalah studi kepustakaan yang bersifat yuridis-normatif. Hasil penelitian menunjukan bahwa posisi ketentuan perpajakan sebagaimana yang tertuang dalam PKP2B harus diaplikasikan secara lex specialis. Kemudian terhadap pemotongan PPh Pasal 23 terhadap penyerahan jasa pertambangan kepada perusahaan pemegang konsesi PKP2B tidak seharusnya dikenakan tarif sebesar 4,5% s.d. 6%, melainkan sebesar 2% sebagaimana yang merupakan kewajiban yang mengikat bagi perusahaan penyedia jasa tersebut.Selanjutnya atas penjualan atau pembelian batubara, tidak seharusnya merupakan barang kena pajak atau tidak dikenakan PPN, yang oleh karenanya tidak menimbulkan adanya kredit pajak dan berimplikasi pada tidak adanya kompensasi maupun restitusi terhadap kelebihan pembayaran pajak. Untuk lebih mengikat Wajib Pajak, Dirjen Pajak perlu untuk menerbitkan aturan yang lebih tinggi terhadap persoalan inkonsistensi ini, misalkan dalam bentuk Undang-undang, sehingga inkonsistensi tidak lagi terjadi baik di tingkat Wajib Pajak maupun Dirjen Pajak.

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ABSTRACTThe tax treatment especially on VAT of sell and buy of coal and the withholding of Article 23 on mining service rendered to company licensed for Third Generation Work Agreement for Coal Mining Enterprises meets inconsistency, whether by taxpayer nor by Directorate General of Taxes. Method used in this research is normative juridical approach. The results shows that the position of tax clause which been stated in the Work Agreement must be applied as a lex specialis respectably. As for the withholding tax article 23 on mining service rendered to a company licensed for Work Agreement should not imposed for 4,5% to 6%, on the contrary the rate supposed to be 2% as stipulated to the service provider.Hereafter, on the selling and buying of coal, should not subjected for taxable goods or imposed for VAT, which by then credit mechanism shall not apply and compensation or VAT refund for overpaid should not exist. To have more binding for the taxpayer, the Directorate General of Taxes is necessarily stipulated the regulation in higher level manner, in the form of Law as example, so thus the inconsistency should avoidable in the level of taxpayer and the DGT itself. "

"Indonesia has a great future in mining sector for the contribution of economics. This prospect caused by the rich of Indonesian?s natural resources, especially in mining sector. Mining companies are the engine of development of local community around the mining site. The exploration of natural resources also gives the negative externality on its environment. At present, the mining companies already concerned about the environment issue and society development in the local area. Moreover, since the legal basis of corporate social responsibility in the Indonesian Limited Liability Law No. 40 year 2007, the mining companies must create their own corporate social responsibility activities otherwise the punishment will be followed. On the other side, the Indonesian Taxation Law No. 17 year 2000 does not allow as a deductible expense for the corporate social responsibility activities.The method used in this research is qualitative research method. Data gathering used is by interviewing people with competent knowledge to the corporate social responsibility and its treatment to the tax regulation in Indonesia. Also, the data is gathered from many sources like text book, regulations, newspaper article, and the internet.From the research, we can learn the deductible expense as an ideal tax relief that should be given by the government to accommodate the corporate social responsibility activities in mining sector. XYZ ltd, as a coal mining company will receive the benefit for that tax relief. The decrease of taxable income and tax payable in the end of fiscal year is the benefit of tax relief given by the government.Other alternative that can be done by XYZ ltd to overcome corporate social responsibility activities as an outcome is by choosing the program of corporate social responsibility which is tax-friendly, likes give the zero residual value of asset.At the end, this research is hoped to give input to XYZ ltd. to be able to deal with corporate social responsibility activities and its tax treatments."

"Corporate charitable giving is growing up in Indonesia. It can be classified into 3 (three) motives which are first a strategy to raise profits, second as a compliance because they are forced to do so, and third as beyond compliance as the company is part of the community. Those three motives do reflecting the income tax treatment on charitable giving. PT X as one of the company also does charity. The charitable giving done by PT X becomes unique since PT X is a Contract of Work (CoW) holder. But practically, the CoW results in law uncertainty. The tax auditor adjusted the charitable giving by PT X which were fund contribution and donation to Aceh and Sumatera Utara.The researcher focuses on charitable giving by PT X with qualitative approach. The researcher would like to identify how PT X does the charitable giving and the law certainty of income tax treatment on those charitable giving. With regards to that, the researcher uses a study-case. The researcher obtains the data from interview, field research and library research.Based on the field and library research, there are situations of charitable giving generally in Indonesia and specifically in PT X. On those charitable giving, there are income tax treatment in income taxation law and the regulations underneath. Spesifically, the researcher observes the income tax treatment of charitable giving done by PT X, which can be gathered from the tax audit cases of OT X.From the situations above, it can be analyzed that the charitable giving done by PT X is divided into 3 (two) kinds which are philanthropy and charity. Besides that, there are three motives of charitable giving, as previously mentioned, practiced by PT X, which are related to the income tax treatment. And the focus of this research is the law certainty of income tax treatment on charitable giving of PT X."

"The sharp increase in oil price automatically will benefit the oil producer, in Indonesia they are production sharing contractor. They receive excess profit from the high sales price in access of increasing oil price. The excess profit usually called as windfall profit, which is an unearned, unanticipated gain in income through no additional effort. This favourable condition on the contrary cause unequal income distribution, where the fairness rationale was strongly influenced by impact of higher energy prices on poorer consumers, where there will be more money on energy expenditure. This condition indicates the declining of government's ability to do their duty in giving transfer payment for citizen, especially petroleum subsidy.This condition had ever hapenned in Indonesia in 1974, when arising oil prices generated windfall profits for the oil company. The political climate at that time dictated that if there was a windfall, then most of that windfall should benefit the government. In order to comply it, negotiations were started through New Deal Agreement. In another country, this happened in United States of America in 1980, where the Federal Government enacted a special federal excise tax called the crude oil windfall profit tax. The tax was enacted basically to recoup much of the large increase in oil industry profits that was anticipated from the decontrol of oil price. The tax was imposed on the difference between the market price of oil, which was called as removal price and the base price that was adjusted quaterly for inflation and state severance tax.Since the fourth generation of Production Sharing Contract in Indonesia, there has not been regulation yet accomodated windfall profit, also in the section of contract. By looking at the history and taking a look at nowaday's sitiuation, the government of Indonesia can consider to enact regulation about windfall profit received by production sharing contractor. This research try to study the windfall profit received by production sharing contractor observed from income tax regulations, especially the concept of income. This research uses qualitative approach descriptive type by using literature, in depth interview, and historical analysis. After all, it shows that windfall profit is excess income received because of the increasing of oil price. So naturally windfall profit is a kind of income according to income concept contempelated by Schainz, Haig, and Simon (SHS Concept) which also adopted by section about Income in Indonesian Income Tax Regulation. By looking at the history, it is recommended for the government of Indonesia to give special treatment in calculating the windfall profit as part of production sharing contractor's income. To calculate windfall profit, it depends on the government regulation regarding how to define windfall profit. What kind of price or threshold price will be used as the base price in determining profit which generates windfall profit.For now, windfall profit can be resulted from the difference between realized market price and Indonesian Crude Price (ICP) multiplied by contractor share. It is caused by ICP which supposed to be a market price of Indonesian oil can not reflect it, because the fact is the ICP always stand below the realized market price, like market price determined by OPEC. This will generate loss potention for Indonesia, where the contractor pay the tax with ICP meanwhile they sell their oil from Indonesia based on realized market price. This recommended formula also to reflect the tax payment of contractor is according to arm's length price. If the windfall profit included in part of contractor's income and multiplied with 44% which is the tax rate applied for contractor, it will raise the change in production sharing, which in favor of government of Indonesia. This thing need the government's attention, calculation, and consideration about this recommended formula. Another several things needed to be considered by the government of Indonesia is the economic, law, and political aspects. So if this policy will be applied, it will reflect the equity between government of Indonesia and the contractor as foreign investor. And Indonesia will not be harmed any more by the condition of the sharp increase in oil price so it will help to enhance the prosperity of Indonesian citizen."

"Under Law of the Republic of Indonesia No 22 of 2001 on Oil & Gas, upstream producers had a domestic market obligation (DMO), which required them to sell a specified portion of their product into the Indonesian domestic market, which is 25% of all oil and gas production. Contractors are obligated to fulfill domestic requirement from the date of commercial operation, at the first contractors are entitled to a 60-month holiday from the date of commercial operation before the DMO must be fulfilled and the prices are same to market price (ICP). The problem is, after 60-month DMO the cost for domestic oil reduce from 10% to 25% market price (ICP) depends on contract. Because the fee below the market price. For that, need to clear how the income tax treatment on the fee from DMO received by the contractors. Is the assignment considered as transaction and how to determine the price for DMO oil as the tax base.The research method that used by researcher is descriptive. It means that the research is described accurately using facts, spoken or written words, actions, and visual images. The approach used in this research is qualitative approach. The main issue in this research is to find out that fee from domestic market requirement which is paid below the Market price are match with accretion concept and the definition of income in income tax law, so DMO fee can describe as taxable income. The data collection technique used in this research is by reading the literature which focuses on the research, and interview. The interview was done with oil and gas expert, cooperation contractor, government institution, and tax expert.The result of this research are the tax on DMO fee which received by joint cooperation contractor has been right, because the taxation of DMO fee had been meet all general act definition of income refer to article 4 (2) Income Tax Law and accretion concept which adopted by income tax system to describe ability-to-pay. DMO fee cannot be considered as a loss, but its difference price can be reduced contractor's taxable income. DMO fee as the income tax object cannot be taxed separately from the contractor's income but it must counted as the whole accretion on contractor income and taxable at specified tariff based on contract rate."

"Tesis ini bertujuan untuk menganalisa pengenaan pajak penghasilan atas transaksi pengalihan participating interest oleh kontraktor minyak dan gas bumi sebagaimana diatur dalam Peraturan Pemerintah No. 79 Tahun 2010 dalam kerangka peraturan perundang-undangan perpajakan yang berlaku termasuk di dalamnya Perjanjian Penghindaran Pajak Berganda. Penelitian ini juga dimaksudkan untuk menjadi bahan masukan bagi pemegang otoritas di pemerintahan dalam usaha pemungutan pajak atas transaksi pengalihan tersebut sehingga dapat memberikan kepastian hukum bagi kedua belah pihak agar iklim usaha di bidang minyak dan gas bumi tetap kondusif untuk investasi.

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This thesis is aimed to analyse the of the income tax imposition on participating interest transfer by an oil and gas contractor under Government Regulation No. 79 in 2010 within the applicable tax law and regulation framework including the application of tax treaty, as well as the relevant domestic tax regulation. This thesis was also intended to be an input for the Relevant Government Authority for tax collection on the transfer of participating interest in order to provide legal certainty for both parties, therefore the business of oil and gas industry remains conducive to investment."

"Skripsi ini membahas upaya mengatasi kendala pencairan tunggakan pajak pada Kantor Pelayanan Pajak Depok periode 2005-2006. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian menyarankan pentingnya koordinasi internal Kantor Pelayanan Pajak Depok; koordinasi eksternal dengan pemerintah daerah; pendaftaran wajib pajak perlu dilakukan penelitian lapangan agar dapat dibuktikan keberadaannya; pemeriksa pajak wajib membuat daftar harta kekayaan wajib pajak dan daftar harta kekayaan penanggung pajak dalam laporannya; visibilitas pemenuhan kewajiban perpajakan dalam setiap Laporan Hasil Pemeriksaan; sosialisasi perundang-undangan yang berlaku kepada masyarakat; serta pembenahan sistem jaringan.This researh study about efforts to overcome constraints in collection of tax payable at depok tax office period 2005-2006. This research is qualitative research with descriptive design. Result of this research are to suggest improving internal coordination at depok tax office; improving external coordination with local government; the registration of tax payer have to pass the field researh, so that can be proved the existence of the tax payer; tax auditors have to make list of tax payer properties on their tax audit report; visibility accomplishment of taxation on tax audit report by tax auditors; socialization of Indonesian tax law to the citizen; and completion of network system."