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"ABSTRAKTesis ini membahas mengenai implementasi asas kekhususan sistematis dalam hal terjadi benturan penyidikan antara tindak pidana korupsi dengan tindak pidana perpajakan. Ruang lingkup pembahasannya adalah bagaimana hubungan antara Undang-Undang Tindak Pidana Korupsi dengan Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan, tolok ukur penyidikan tindak pidana korupsi dan tindak pidana perpajakan, dan kewenangan penyidikan tindak pidana korupsi di bidang perpajakan dalam kasus Mobile-8. Metode penelitian yang digunakan adalah yuridis normatif, dengan menggunakan pendekatan perundang-undangan, pendekatan analitis, dan pendekatan kasus. Data-data yang diperoleh diolah secara kualitatif dan diuraikan secara sistematis. Hasil penelitian menyimpulkan bahwa, Undang-Undang Tindak Pidana Korupsi bersifat khusus dalam hal terjadi tindak pidana korupsi, sedangkan Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan bersifat khusus dalam hal terjadi tindak pidana perpajakan. Selain itu, ada beberapa tolok ukur yang dapat dijadikan dasar bagi penyidik untuk menentukan tindak pidana korupsi atau tindak pidana perpajakan, yakni subjek hukum, sifat perbuatan, alat bukti yang diperoleh, lingkungan dan area delicti berada, Ada tidaknya unsur ldquo;kerugian keuangan negara atau perekonomian negara rdquo; sebagai salah satu unsur tindak pidana korupsi, dan ada tidaknya penundukan terhadap Pasal 14 Undang-Undang Tindak Pidana Korupsi. Selain itu, dalam kasus Mobile-8, oleh karena merupakan tindak pidana perpajakan, maka kewenangan penyidikan ada pada Penyidik PPNS Dirjen Pajak, bukan pada Kejaksaan.

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ABSTRACTThis thesis discusses the implementation of the principle of systematic specificity Lex Systematiche Specialiteit in the event of a clash of investigations between the criminal act of corruption and the criminal act of taxation. The scope of this Thesis is how the relationship between the Corruption Act and the Law of General Provisions and Procedures of Taxation, the benchmark of corruption criminal investigation and the criminal act of taxation, and the authority of the investigation of corruption in the field of taxation in Mobile 8 case. The research method used is normative juridical, using legislation approach, analytical approach, and case approach. The data obtained are processed qualitatively and described systematically. The result of the research concludes that the Corruption Act is special in the case of corruption, whereas the Law on General Provisions and Tax Procedures is special in the case of tax crime. In addition, there are several benchmarks that can be used as a basis for investigators to determine the criminal acts of corruption or criminal acts of taxation, namely the subject of law, the nature of deeds criminal acts , evidence obtained, the environment and delicti areas are located, whether or not there is an elements of state financial loss or national economic loss as element of the criminal act of corruption, and whether or not there is any submission to Article 14 of the Corruption Act. In addition, in Mobile 8 case, since it is a criminal act of taxation, the authority of investigation is on the PPNS Investigator of the Director General of Taxes, not the Attorney General 39 s Office."

"This observation has objectives to acquire some opinions regarding understanding of tax payers against tax regulation, implementation of taxation criminal cases' observation to be used as shock therapy for the tax payers, and positive impact of the observation as an effort to uphold tax payers submission to the law.

Theoretical background is based onto criminal law as a public law, and the tax law is also an integral part of the public law, therefore both laws are in one systematical union. Close relation between the criminal law and the tax law can be distinctly seen by existence of criminal rules in the tax law.

Tax observation as a repressive approach, is the last effort to be implemented against the tax payers in order to uphold the tax law. If tax observation can be implemented properly, this will lead to submission increment of tax payers in fulfilling their tax obligations which in turn can increase state income from tax sector.

From respondent answers can be known that, the tax payers still face difficulty in understanding the existing tax law and regulation, and this influences the tax payers' submission to fulfill their obligations properly. Respondents also have opinion that the shock therapy executed will serve as a deterrent, so that by executing such therapy it is expected the tax payers will become afraid to commit criminal action in taxation.

To increase tax payers' understanding regarding the tax law and regulation, tax administrator must be proactive in giving consultation and education to the tax payers, because if tax payers can understand more, it is expected to increase their awareness and submission to pa' their taxes properly."

"ABSTRAKPenelitian ini bertujuan untuk menganalisis tren dari perkembangan yang terjadi terhadap penerapan transparansi perpajakan berupa pertukaran informasi. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui studi pustaka dan studi lapangan yang dilakukan dengan wawancara mendalam terhadap narasumber yakni pihak Direktorat Jenderal Pajak, Konsultan Pajak, dan Akademisi. Hasil penelitian menunjukkan tren yang terjadi di dalam rezim perpajakan telah mengarah kepada era keterbukaan informasi dalam bentuk transparansi perpajakan namun, beberapa kendala ditemukan yakni Sumber Daya Manusia belum kompeten, infrastruktur belum memadai, belum adanya sistem audit terhadap informasi yang dipertukarkan, dan kerahasiaan perbankan. Selain itu, masih minimnya perlindungan terhadap hak-hak Wajib Pajak. Kata Kunci:Hak wajib pajak; negara berkembang; transparansi perpajakan.

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ABSTRACTThis study aims to analyze trend of the development in the implementation of the transparency of taxation in the form of exchange of information. This study uses a qualitative approach with data collection through library and field study conducted depth interviews with informants namely the Directorate General of Taxation, Tax Consultants, and Academics. The results indicate a trend occurring in the tax regime has led to the era of transparency of information in the form of taxation, but some obstacles found that Human Resources is not incompetent, inadequate infrastructure, the lack of an audit of the system information exchanged, and bank secrecy. In addition, they still lack the protection of the rights of taxpayers. Keywords Developing country taxation transparency taxpayer rsquo s right."

"Laporan magang ini membahas tentang evaluasi terhadap kepatuhan dalam pembutan Local File dan Benchmarking berdasarkan peraturan perpajakan yang berlaku pada PT PPP yang merupakan wajib pajak dalam negeri yang memiliki kewajiban untuk membuat dan menyimpan dokumen tersebut. Evaluasi dilakukan dengan memberikan penjelasanmengenai proses pembuatan Local File dan Benchmarking dan keseuaian isi Local File dengan Peraturan Menteri keuangan No. 213/PMK.03/2016 (PMK-213) dan kesesuaian Benchmarking dengan PER-22/PJ/2013 dan PER-43/PJ/2010. Berdasarkan hasil analisis, masih terdapat beberapa informasi yang tidak disampaikan dalam pembuatan Local File sesuai dengan dengan PMK-213. Hasil analisis juga menunjukkan bahwa Benchmarking telah dilakukan sesuai dengan PER-22/PJ/2013 dan PER-43/PJ/2010.

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This internship report aims to evaluate compliance in making Local Files and Benchmarking based on tax regulations that apply to PT PPP which is a domestic taxpayer who has the obligation to make and hold the documents. Evaluation is conducted by providing an explanation of the process of making Local Files and Benchmarking and the conformity of the contents of Local Files with Minister of Finance Regulation No. 213 / PMK.03 / 2016 (PMK-213) and conformity of Benchmarking with PER-22 / PJ / 2013 and PER-43 / PJ / 2010. Based on the results of the analysis, there is still some information that was not conveyed in making Local Files in accordance with PMK-213. The analysis also shows that benchmarking has been carried out in accordance with PER-22 / PJ / 2013 and PER-43 / PJ / 2010."

"ABSTRAKTesis ini membahas mengenai tindak pidana di bidang perpajakan yang dilakukan oleh Wajib Pajak, tata cara penyelesaian tindak pidana di bidang perpajakan menurut peraturan perundang-undangan perpajakan dan pengaruhnya terhadap penerimaan negara yang dilihat dari aspek keadilan dalam pemungutan pajak. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Tujuan utama penelitian ini adalah untuk menguraikan dan memberikan masukan terhadap penerapan dari penyelesaian tindak pidana pajak di luar pengadilan dan aturan hukum atas tindak pidana tersebut. Hasil penelitian menyimpulkan bahwa Pasal44B Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan (UU KUP) memberikan peluang bagi wajib pajak untuk menyelesaikan tindak pidana yang dilakukan tanpa melalui proses pengadilan. Pasal 44B UU KUP juga memberikan peluang penerimaan negara yang lebih besar. Penyelesaian tindak pidana di bidang perpajakan berdasarkan perundang-undangan perpajakan yang dilakukan tanpa melalui proses pengadilan telah sesuai dengan tujuan utama pajak dan tidak menyalahi asas hukum yang berlaku di Indonesia.

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ABSTRACTThis study discusses the criminal acts committed by the taxpayer, the completion of that case according to the General Provision of Taxation Law and the settlement outside the court and its effect on state revenues which are viewed from the aspect of fairness in tax collection. The approach of this study is qualitative, while the method is descriptive. The main objective was to describe and provide input to the implementation of criminal tax settlement outside the court and the rule of law for such crime. The study concluded that article 44B in General Provisions of Taxation Law provides the opportunity for taxpayers to resolve crimes carried out without going through the court process. This article also provides opportunities for greater state revenues. Completion of criminal offenses in the field of taxation based on tax legislation without going through the court process conducted in accordance with the primary purpose and does not violate the principle of tax law in Indonesia."

"ABSTRAKSkripsi ini membahas mengenai pelaksanaan kewajiban pasca pengampunan pajak dan Pengungkapan Aset Sukarela dengan Tarif Final (Pas Final) ditinjau dari asas kemudahan administrasi dengan studi kasus Kantor Pelayanan Pajak Pratama Jakarta Gambir Tiga. Tujuan penelitian ini adalah untuk menganalisis penerapan kewajiban pasca pengampunan pajak dan Pas Final ditinjau dari asas kemudahan administrasi serta mengetahui kendala yang dihadapi dalam pelaksanaannya di KPP Pratama Gambir Tiga. Penelitian ini menggunakan metode kualitatif, menyimpulkan bahwa pengalihan dan realisasi investasi dan penempatan harta tambahan, Pas Final, dan pengawasan pasca pengampunan pajak sudah memenuhi keempat asas kemudahan administrasi, sedangkan pelaporan berkala harta tambahan belum sepenuhnya memenuhi dikarenakan pelaporan secara elektronik (e-reporting) belum memenuhi asas certainty. Kendala yang dihadapi Wajib Pajak yaitu saat validasi macro pada softcopy formulir laporan harta dan gangguan jaringan server atau traffic, sedangkan kendala yang dihadapi fiskus yaitu sulitnya mengawasi jenis harta tertentu yang mobilitas kepemilikannya mudah berpindah dan perbedaan lokasi Wajib Pajak dengan lokasi harta. Saran yang diberikan antara lain DJP disarankan untuk menerbitkan peraturan pelaksana mengenai e-reporting, menambah kapasitas bandwith, dan melakukan pengawasan khusus kepada Wajib Pajak yang mengikuti pengampunan pajak. Di sisi lain, Wajib Pajak disarankan untuk menyampaikan laporan berkala harta tambahan jauh hari sebelum jatuh tempo pelaporan.

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ABSTRACTThis research discusses the application of post tax amnesty obligations and Pas Final in terms of ease of administration principle with study case in Tax Office Jakarta Gambir Tiga. The purpose of this research is to analyze the application of post tax amnesty obligations and Pas Final in terms of ease of administration principle as well as knowing the obstacles faced in the application at Tax Office Jakarta Gambir Tiga. This research uses a qualitative method, concludes that the application of post tax amnety obligations and Pas Final have not fully met the ease of administration principle because the policy of online reporting (e-reporting) has not met certainty principle, but it has met the other principles which are convenience, efficiency, and simplicity. The obstacles faced by the taxpayer when they file the report by online (e-reporting) is macro validation on softcopy form often errors and for tax authorities is when conducting taxpayer and assets supervision there is difficulty in monitoring certain types of assets whose ownership mobility is easy to move and also the difference of taxpayer location with the location of the assets. Directorate General of Taxes should release an additional regulation for e-reporting, increase the bandwidth capacity, and distinguish and classify supervision between taxpayer who participated in tax amnesty with those who do not. While for taxpayer, they should report far before the due date."

"Skripsi ini membahas tentang pemenuhan kriteria asas-asas perpajakan dalam Peraturan Pemerintah Nomor 51 Tahun 2008. Tujuan dari penelitian ini adalah untuk mengetahui asas-asas perpajakan apa saja yang terpenuhi dalam Peraturan Pemerintah Nomor 51 Tahun 2008. Metode penelitian yang digunakan adalah penelitian kualitatif dengan design deskriptif. Pemberlakuan surut Peraturan Pemerintah Nomo 51 Tahun 2008 menimbulkan banyak kerugian bagi Wajib Pajak. Mereka diwajibkan untuk membayar pajak yang terutang bukan pada waktu memperoleh penghasilan (prinsip ability to pay tidak terpenuhi). Perubahan-perubahan peraturan perpajakan atas penghasilan dari usaha jasa konstruksi merepotkan Wajib Pajak karena membuat mereka harus berulang kali mengajukan permohonan pemindahbukuan pajak yang telah dibayar. Pengenaan PPh final bagi seluruh Wajib Pajak usaha konstruksi juga sangat tidak adil karena pengenaan pajak tidak lagi memperhatikan keadaan Wajib Pajak sedang untung atau rugi. Revenue adequacy principle terpenuhi dalam peraturan ini. Equity principle tidak terpenuhi. Certainty principle terpenuhi karena dengan Peraturan Pemerintah Nomor 51 Tahun 2008 pengenaan PPh final atas usaha jasa konstruksi menjadi pasti, tapi convinience sebagai salah satu unsur dari certainty tidak terpenuhi.

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This thesis discusses about the fulfillment of the criteria of the principles of taxation in Government Regulation No. 51 of 2008. The purpose of this study is to determine the principles of taxation what is fulfilled in Government Regulation No. 51 of 2008. The method used is descriptive qualitative research design. Enabling ebb Government Regulation No. 51 Year 2008 caused much loss to taxpayers. They are required to pay the tax due is not earning at the time (the principle of ability to pay is not met). Changes in tax regulations on business income taxpayers inconvenient construction because they must repeatedly make the transfer request is filed taxes already paid. Imposition of the final income tax for the entire construction business taxpayers also very unfair because the taxation is no longer concern the taxpayer is lucky or loss. Revenue-adequacy principle is fulfilled in this rule. Equity principle is not fulfilled. Certainty principle is fulfilled because the Government Regulation Number 51 Year 2008 final imposition of income tax on construction services business to be sure, but convenience as one element of certainty is not met."

"Skripsi ini membahas implementasi kebijakan Retribusi IMB Provinsi DKI Jakarta ditinjau dari asas ease of administration menggunakan teori Rosdiana dan Irianto. Skripsi ini mengangkat dua permasalahan yaitu apa yang melatar belakangi terjadinya perubahan Perda No. 1/2006 menjadi Perda No. 3/2012 Tentang Retribusi Daerah yang di dalamnya memuat ketentuan mengenai Retribusi IMB, serta bagaimana implementasi kebijakan Retribusi IMB ditinjau dari asas ease of administration. Penelitian ini menggunakan pendekatan kualitatif, dengan teknik pengumpulan data melalui wawancara mendalam, studi kepustakaan, dan observasi. Hasil penelitian (1) adanya perubahan Perda No. 1/2006 menjadi Perda No. 3/2012 dilatar belakangi adanya perubahan peraturan yang tingkatannya lebih tinggi sehingga harus dirubah dan menyesuaikan dengan peraturan yang berada di atasnya; (2) implementasi kebijakan Retribusi IMB Provinsi DKI Jakarta masih belum memenuhi kriteria ease of administration disebabkan masih kurangnya sosialisasi kebijakan Retribusi IMB oleh Dinas P2B, serta belum memadainya penggunaan perangkat sistem berbasis online.

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This thesis discusses the implementation of building permit charges policy in DKI Jakarta Province, considering ease of administration principle discoursed by Rosdiana and Irianto. The study has two main issues : analyzing the background of Local Law No. 1/2006 modification to be Local Law No. 3/2012 about Local Charges which is contained with building permit charge’s regulation, and describing how the building permit charges policy in DKI Jakarta province is implemented considering ease of administration principle. The research uses qualitative approach with deep interview, literature study, and field observation as data collection methods.

The study's main issues find that (1) modification of upper regulation became a background factor of modification of Local Law No. 1/2006 to be Local Law No. 3/2012, since the lower local regulations always have to adjust the upper regulations that were in it; (2) the implementation of building permit charges policy in DKI Jakarta province still doesn’t comply yet with ease of administration criterion. The Main reason of this finding is lack of socialization held by Dinas P2B, and the use of media online based system is not available yet."

"In globalization era and growth of business which progressively wide in this time, where commerce have been conducted not merely passing by domestic but also overseas (borderless), hence good support facility and medium is needed for the fluency of commerce. In the growth of business world, the banking industry is one of the supporters of efficacy of business conducted by all entrepreneurs.In a vast growth of technology, society become critical and progressively tends to claim amenities from banking industry. Client thinks more of doing transaction expenditure not in cash but with non-cash, which is credit card.Transaction with this credit card give value added amenity to the owner (card holder), because they needn't to carry cash anymore in quite a lot number, so that they will feel more practical and peaceful when can spend with credit card.Intention of this research is to know and answer concerning how calculation of treatment of taxation of credit card industry especially of reward accepted by publisher of credit card, arising out problems of usage of credit card and also rewards accepted by publisher of credit card and also the bearing of with calculation of his Tax.This research object is one of the bank or publisher of credit card, and some owners of existing credit card is region of Jakarta. Research method design covers data collecting technique and technique analyze data through interview with a few relevant parties, for example with owner of credit card, publisher of credit card in this case financial institution or banking, and also other parties for example from internal revenue which is very know categorically concerning how implementation or imposition of Tax of credit card product or service published by banking party or this financial institution.This research result is governmental opportunity extend body taxpayer or corporate world leave open wide so that the needed is how to net and isn't it the potency creatively and success. With Tax incentive or restitution, consumer tend to use card and finally will push merchant, shop, and middle retail under to apply expense pass card. Hereinafter, all this transactions will be gathered in one data center which is very good for compiling monetary strategy, economics, system payment of national, domestic commerce, and acceptance of Tax.With Tax incentive or restitution, consumer tend to use card and finally will push merchant, shop, and middle rite under to apply expense pass card. Hereinafter, all this transactions will be gathered in one data center which is very good for compiling monetary strategy, economics, system payment of national, domestic commerce, and acceptance of Tax. This transaction will create cashless society in narrow tight meaning. For payment transaction of non-cash, smaller circulation of bank note and narrow circulation of bad coin.Support require to and readiness of corporate world in concerned in transaction area payment of this electronics, start from bank, merchant, and service payment of electronics. The parties in concerned this do not be harmed or decrease fee."