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"Perhitungan branch profit tax (BPT) untuk BUT Usaha Jasa Konstruksi dilakukan berdasarkan pembukuan yang sudah dikoreksi fiskal. Terdapat ambiguitas di dalam pelaksanaan perhitungan dasar pengenaan branch profit tax tersebut. Penelitian ini menggunakan pendekatan kualitatif. Penelitian ini bertujuan untuk menganalisis dasar pengenaan branch profit tax BUT usaha jasa konstruksi ditinjau dari asas certainty. Penelitian ini juga melakukan analisis di dalam penerapan dasar penganaan branch profit tax pada BUT X. Hasil dari penelitian ini menyimpulkan bahwa kepastian hukum atas kepastian subjek dan objek telah terpenuhi dalam pengenaan branch profit tax BUT usaha jasa konstruksi. Namun kepastian hukum dalam dasar pengenaan branch profit tax BUT usaha jasa konstruksi masih belum terpenuhi karena menimbulkan ambiguitas. Diperlukan aturan khusus dan aturan pelaksanaan perhitungan branch profit tax terhadap BUT usaha jasa konstruksi.

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Branch profit tax (BPT) calculation on construction service permanent establishment should be calculated based on accounting method and fiscal correction. There is an issue of ambiguity in implementation of branch profit tax base for construction service permanent establishment. This research use qualitative approach. This research aims to analyze branch profit tax base onconstruction service permanent establishment in tems of certeinty principle. This research also analyze implementation of branch profit tax base on BUT X. The result of this research shows that certainty principle has been fulfilled on tax subjct and tax object. However, the policy has not fulfilled the certainty principle in implementation of branch profit tax base. The government should regulate special policy or implementation instruction to impelementate branch profit tax calculation on construction service permanent establishment."

"Untuk mempermudah pengenaan pajak penghasilan atas penghasilan dari usaha jasa konstruksi dan memberikan kemudahan serta mengurangi beban administrasi bagi wajib pajak, Pemerintah menerbitkan peraturan tersebut dengan Peraturan Pemerintah Nomor 51 Tahun 2008 diubah Nomor 40 Tahun 2009 tentang Pajak Penghasilan Jasa Konstruksi. Dari sisi administrasi, pengenaan tarif final sangat memudahkan wajib pajak dalam menyampaikan pajak penghasilan, namun tarif final tersebut tidak mencerminkan keadilan yang menganut prinsip teori kemampuan membayar. Perubahan tarif non final menjadi final ditengarai menjadi faktor bagi jasa konstruksi untuk mengejar nilai kontrak tertentu. Skema ini dapat diasumsikan sebagai bentuk penghindaran pajak. Penelitian ini akan mengkaji apakah kebijakan pajak final usaha konstruksi mempengaruhi perilaku perusahaan dalam pemilihan proyek. Selain preferensi pemilihan proyek, penelitian ini menguji pengaruh kebijakan pajak terhadap pendapatan lain-lain perusahaan, total pendapatan, dan laba dengan mengacu pada variabel dalam survei statistik oleh Badan Pusat Statistik.

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To simplify the imposition of income tax on income from the construction service business and provide convenience and reduce the administrative burden for taxpayers, The Government published the regulation with Government Regulation Number 51 the Year 2008 amended Number 40 the Year 2009 about Construction Sevices Income Tax. From the administrative side, the imposition of the final rate is very easy for taxpayers in submitting income tax, but the final rate does not reflect justice which adheres to the principle of ability to pay theory. Changes in non-final tariffs to final are suspected to be a factor for construction services to pursue certain contract values. This scheme can be assumed as a form of tax avoidance. This study will examine whether the final tax policy of construction businesses affects the behavior of companies in project selection. In addition to project selection preferences, this study examines the effect of tax policy on company other incomes, total incomes, and profits by referring to variables in a statistical survey by the Central Bureau of Statistics."

"Pengadilan Pajak merupakan lembaga yang memiliki kewenangan dalam memutus perkara terkait sengketa pajak dan menjalankan fungsi perlindungan hukum bagi Wajib Pajak yang mencari keadilan di bidang perpajakan. Namun, fenomena yang terjadi hingga saat ini bahwa disparitas putusan Pengadilan Pajak atas kasus serupa masih sering terjadi. Penelitian ini bertujuan untuk menganalisis alasan terjadinya perbedaan dan kepastian hukum pada putusan banding yang dikeluarkan oleh Pengadilan Pajak atas sengketa Branch Profit Tax BUT migas dengan mengambil dua putusan Pengadilan Pajak BUT X No. PUT-108978.36/2011/PP/M.XVIB Tahun 2019 dan PUT- 006362.36/2018/PP/M.IA Tahun 2020. Metode penelitian yang digunakan berupa pendekatan kualitatif dengan melakukan studi literatur dan studi lapangan. Hasil penelitian menunjukkan bahwa perbedaan yang terjadi pada kedua putusan tersebut disebabkan oleh perbedaan interpretasi Hakim dalam memahami konsep bagi hasil yang tertera dalam Production Sharing Contract Sanga Sanga serta pemanfaatan tax treaty dalam menetapkan tarif Branch Profit Tax dan kepastian hukum dari putusan tersebut masih belum terpenuhi baik dari sisi konsistensi putusan dan belum didasarkan pada ketentuan hukum yang jelas.

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The Tax Court is an institution that has the authority to decide cases related to tax disputes and carries out the function of legal protection for taxpayers seeking justice in the taxation sector. However, the phenomenon that has occurred up to now is that the disparity of court decisions on similar cases is still common. This study aims to analyze the reasons for the differences and the law in the appeal decision issued by the Tax Court on the Profit Tax dispute of the BUT Oil and Gas Branch by taking two decisions of the BUT X Tax Court No. PUT-108978.36/2011/PP/M.XVIB Year 2019 and PUT- 006362.36/2018/PP/M.IA Year 2020. The research method used is a qualitative approach by conducting literature studies and field studies. The results of the study indicate that the differences between the two decisions are caused by differences in the interpretation of the judge in understanding the concept of profit sharing stated in the Production Sharing Contract Sanga Sanga and the use of tax treaties in setting the Branch Profit Tax rate and the legal certainty of the decision has not been fulfilled either from in terms of consistency of decisions and not yet based on clear legal provisions."

"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"

"Related to economic globalization era, many big scale companies make decision to hold their business in other countries. Indonesia as developing country also includes the nation actively conducts their efforts to attract investors. As the consequences of the business, many big scale companies develop their business in Indonesia. The form of business activities that many conducted by the big scale companies is branch (permanent establishment).The income tax on the permanent establishment ("PE") operation actually represent great potential tax object, but the enforcement on its tax imposition still has not optimal yet. Therefore, the loss of fiscal potential contained in each BUT activity should be anticipated by Directorate General of Taxation by formulating the efforts that may be conducted by the Directorate General of Taxation in supporting the optimization of the income tax revenue on this PE. Moreover, the hindrances facing the tax imposition on this PE revenue should be identified carefully in order to seek the proper handling efforts.The determination of the profit amount on the companies will be fit with the actual condition and is not conducted hypothetically if carried in resident country. However, in case the business is conducted in the source country, its consequences that the source country also requires the cost in order that the business may operate. Therefore, the source country also should be given the taxing right on the business income gained by PE in the source country. How far the taxing right of the source country on the income from its region is determined by some criterion. The main criteria of PE is a "fixed place of business", namely there is a permanent place to conduct the business activities in the source country.The purpose of this thesis is to describe the treatment of income tax imposition on PE in Indonesia, arising issues and efforts that may be conducted by the Directorate General of Taxation in order that the collection of income tax on PE is more optimum.The used research method in this thesis writing is descriptive analytical method. The research was conducted through interviews with some tax official and tax officers, tax consultants, taxpayers and the potential taxpayers. The document investigation was conducted based on the scientific works and the tax regulations either based on the law, its implementation terms, or terms contained in tax treaties.Based on the research conducted in the field it was known that Badora Tax. Office had no sufficient capabilities to be able to identify BUT especially for the activity type of service provider. The difficulty to detect PE existence of the activity type of service provider also can not separated by the existing weaknesses in Badora Tax Office it self.From analysis result was obtained conclusion that activity type of activity type of service provider actually represents the very potential tax object, but it was not explored optimally, as hindered by the low understanding especially concerning international tax (especially on PE) and the minimum English language ability in the tax officers, and the limited staff fully understanding the type of business of each PE taxpayer.On the above conclusion, that it is suggested to improve the English language capability and the understanding on the international tax knowledge, it is better to hold the special education periodically and in sustainable way."

"Khusus untuk Bentuk Usaha Tetap (BUT) di Indonesia dikenakan pajak atas sisa laba setelah pajak yang diatur dalam UU PPh Pasal 26 ayat (4) atau biasa disebut dengan Branch Profit Tax (BPT). Menjadi pertanyaan bagaimana penghitungan BPT untuk BUT yang atas penghasilannya dikenakan final, salah satunya adalah yang menjalankan usaha konstruksi. Tujuan penelitian ini adalah untuk mengetahui bagaimana penghitungan Pajak Penghasilan (PPh) Badan dan BPT atas BUT yang menjalankan usaha jasa konstruksi. Dari studi kasus terhadap beberapa Putusan Pengadilan Pajak terkait sengketa penghitungan BPT sehubungan dengan penghitungan dasar pengenaan pajaknya, terdapat perbedaan pendapat antara Direktorat Jenderal Pajak (DJP) di satu sisi dengan Wajib Pajak dan Majelis Hakim di sisi lain. DJP berpendapat bahwa penghitungan BPT untuk BUT yang menjalankan usaha jasa konstruksi adalah berdasarkan Penghasilan Kena Pajak menurut pembukuan setelah dikoreksi fiskal dikurangi PPh Final, sedangkan Wajib Pajak dan Majelis Hakim beranggapan bahwa penghitungan Penghasilan Kena Pajak adalah menggunakan Norma Penghasilan Neto dikurangi PPh Final. Analisis perlakuan perpajakan atas penghitungan BPT tersebut dilakukan dengan menganalisis pendapat yang dikemukakan masing-masing pihak pada tiga contoh kasus yang diambil dalam penulisan ini. Dari hasil analisis menunjukkan atas PPh Badan dari BUT yang menjalankan usaha jasa konstruksi adalah dikenakan final menurut PPh Pasal 4 ayat (2) dan untuk penghitungan BPT adalah dengan menggunakan Norma Penghasilan Neto sesuai dengan Pasal 26 ayat (4) UU PPh dikurangi PPh Final.

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Permanent Establishment (PE) in Indonesia is imposed tax for the income after tax that regulated in the Income Tax Act Article 26 Paragraph (4) or commonly called the Branch Profit Tax (BPT). The question is how the BPT calculations for PE on income subjected to the final tax, one of which is running business of the construction services. The purpose of this study was to determine how the calculations of the Corporate Income Tax and the BPT of PE which runs business of construction services are. From the case studies of several Tax Court Decisions related dispute of BPT calculation with respect to the calculation of its taxable base, there are differences of opinions between the Directorate General of Taxation (DGT) on one side with the Taxpayers and the Judges on the other side. DGT found that the taxable income for BPT calculation for PE which running business of construction services is based on the bookkeeping after fiscal correction and deducted by Final Income Tax, while the Taxpayers and the Judges argued that the calculation of taxable income is using deemed profit deducted by Final Income Tax. Analysis of the tax treatment on BPT calculation is done by analyzing the opinions expressed on each side of three case examples taken in this research. The results from the analysis indicate that the Corporate Income Tax of PE which runs business of construction services is subjected to Final Income Tax under Income Tax Act Article 4 paragraph (2) and for the calculation of BPT is using deemed profit deducted by Final Income Tax in accordance with Article 26, paragraph (4) of Income Tax Act."

"Produktivitas sektor konstruksi selalu mengalami peningkatan, namun tidak diiringi dengan penerimaan Pajak penghasilan PPh final dari usaha jasa konstruksi. Selain itu jika dibandingkan dengan target penerimaan PPh final konstruksi, realisasi penerimaan PPh jasa konstruksi semakin mengalami penurunan sehingga tax gap menjadi lebih besar. Hal ini mengindikasikan bahwa terdapat potensi penerimaan pajak yang terkait dengan asas revenue productivity, yang belum tergali dari penghasilan atas jasa konstruksi. Pemenuhan asas revenue productivity secara memadai akan menjamin terlaksananya fungsi pajak sebagai instrumen untuk membiayai kebutuhan belanja pemerintah fungsi budgetair. Oleh karena itu, evaluasi asas revenue productivity atas pajak penghasilan final dari usaha jasa konstruksi perlu diteliti. Penelitian ini menggunakan metode post-positivist dengan teknik analisis data kualitatif. Hasil penelitian ini adalah dari asas revenue productivity yaitu pencapaian kecukupan target penerimaan PPh final usaha jasa konstruksi belum memenuhi bahkan cenderung menurun, artinya kemampun PPh final jasa konstruksi dalam memproduksi penerimaan juga semakin menurun, dan efisiensi biaya pemungutan cenderung mengalami penurunan. Faktor tantangan pemungutan PPh final dari jasa konstruksi, antara lain yaitu dasar hukum pengenaan pajak penghasilan atas jasa konstruksi yang diatur dalam dua pasal, rendahnya kepatuhan Wajib Pajak dalam menyampaikan SPT Tahunan, dan perbedaan waktu pembayaran atas penghasilan jasa konstruksi berupa penundaan, sehingga pemungutan PPh final juga tertunda. Kebijakan alternatif yang diusulkan untuk meningkatkan revenue productivity adalah menaikan tarif PPh final atau mengganti sistem pemungutan skeduler final menjadi global.

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The productivity of the construction sector is constantly increasing, but it is not accompanied by the revenue of final income tax from the construction services business. In addition, compared to the target and realization of the final income tax revenues from construction services has decreased so that the tax gap becomes larger. This indicates that there is unexplored potential of income on construction services for tax revenues associated with the principle of revenue productivity. The fulfillment of the principle of revenue productivity will ensure the implementation of the tax function as an instrument to finance the government 39 s expenditure needs budgetair function. Therefore, the evaluation of revenue productivity principle of the final income tax from construction service business needs to be researched. This research uses post positivist method with qualitative data analysis technique.

The results of this study is from the principle of revenue productivity that is the achievement of revenue targets The final income tax on construction services has not been adequate and even tends to decrease, meaning that the final income tax of construction services in producing revenue also decreases, and the efficiency of collection tax tend to decrease. The challenge factors in the final income tax collection of construction services are the legal basis for the imposition of income tax on construction services stipulated in two articles, the low compliance of the Taxpayer in submitting the Annual Tax Return, and the difference in the payment of the income of construction services in the form of delay, also delayed tax revenues. The proposed alternative policy to increase revenue productivity is to raise the final income tax rate or change the final collection system to the globa system. "

"ABSTRAKSkripsi ini meninjau Peraturan Direktur Jenderal Pajak Nomor PER-17/PJ/2015 tentang Norma Penghitungan Penghasilan Neto terhadap beberapa pekerja bebas tertentu. Pembahasan dalam skripsi ini mencakup pembahasan terkait pengaturan mengenai Norma Penghitungan Penghasilan Neto terhadap Wajib Pajak Profesi Penulis, Notaris, dan Dokter serta penerapan peraturan tersebut ditinjau dari Asas Kepastian Hukum terhadap Wajib Pajak Profesi Penulis, Notaris, dan Dokter. Metode penelitian yang digunakan dalam penelitian ini berbentuk penelitian yuridis normatif dengan tipe penelitian deskriptif analitis. Pada penerapan Peraturan Direktur Jenderal Pajak Nomor PER-17/PJ/2015 tentang Norma Penghitungan Penghasilan Neto terdapat dua permasalahan yaitu perbedaan interpretasi peraturan tersebut yang menyebabkan dikeluarkannya press release dan surat edaran untuk permasalahan tersebut. Permasalahan kedua adalah masih terdapat adanya ketidaktahuan wajib pajak terhadap peraturan tersebut. Permasalahan pertama pada penerapan peraturan tersebut akan ditinjau dengan Asas Kepastian Hukum dalam hukum pajak. Hasil penelitian dalam skripsi ini adalah bahwa pengaturan mengenai Norma Penghitungan Penghasilan Neto terhadap Wajib Pajak Profesi Penulis, Notaris, dan Dokter diatur melalui Klasifikasi Lapangan Usaha KLU masing-masing profesi yang terdapat pada Lampiran Peraturan Direktur Jenderal Pajak Nomor PER-17/PJ/2015 tentang Norma Penghitungan Penghasilan Neto. Selanjutnya, bahwa terdapat ketidakpastian hukum dalam Peraturan Direktur Jenderal Pajak Nomor PER-17/PJ/2015 tentang Norma Penghitungan Penghasilan Neto dikarenakan adanya surat edaran terkait peraturan tersebut.

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ABSTRACTThis thesis reviewed on the Regulation of the Director General of Tax No. PER 17 PJ 2015 on Norms of Net Income Calculation of several specific free workers. The discussions in this thesis included discussion on the arrangement in the Regulation of the Director General of Tax No. PER 17 PJ 2015 towards Taxpayer of Writer, Notary, and Doctor Profession and the implementation of the regulation based on the principle of legal certainty towards Taxpayer of Writer, Notary, and Doctor Profession. The research method used in this research is in the form of normative juridical research with descriptive analytic research type. On the implementation of the Regulation of the Director General of Tax No. PER 17 PJ 2015, there are two problems which are the differences of interpretation in the regulation which resulted in issuing a press release and a circular relating to the problem. The second problem is the ignorance of the taxpayer regarding the regulation. The first problem on the implementation of the regulation will be reviewed by the principle of legal certainty in the tax law. The result in this thesis is that the arrangement on Norms of Net Income Calculation towards Taxpayer of Writer, Notary, and Doctor Profession has been regulated based on their Business Field Classification in the appendices of Regulation of the Director General of Tax No. PER 17 PJ 2015. Moreover, there is a legal uncertainty in the Regulation of the Director General of Tax No. PER 17 PJ 2015 caused by a circular letter related to the regulation. "