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"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. "

"Pajak bersifat memaksa dan dapat dipaksakan. Disamping kewajiban, Wajib Pajak juga diberikan hak-hak. Wajib Pajak mempunyai hak yang mendasar yaitu mengajukan Keberatan, Banding dan Gugatan. Gugatan diatur dalam pasal 23 Undang-Undang tentang Ketentuan Umum dan Tata Cara Perpajakan. Untuk petunjuk pelaksanaan diatur dalam Pasal 37 Peraturan Pemerintah Nomor 74 tahun 2011. Hal-hal yang dapat diajukan sebagai Gugatan diatur pada pasal 23 Undang- Undang tentang Ketentuan Umum Perpajakan yang memberikan secara luas kepada Wajib Pajak mengenai hal-hal yang dapat diajukan Gugatan. Sementara dalam PP No. 74 tahun 2011 sebagai Petunjuk Pelaksanaan dari Undang-Undang KUP tersebut dalam Pasal 37 menyebutkan tentang Gugatan yang tidak dapat diajukan atau adanya pembatasan mengenai hal-hal yang bisa diajukan Gugatan. Dengan demikian Undang-Undang sendiri memberikan rumusan yang lebih luas mengenai apa saja yang diajukan sebagai gugatan, tetapi di Peraturan Pemerintah dibatasi hal-hal yang tidak bisa diajukan sebagai Gugatan.

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Taxation is coercive and can be enforced. Besides liability, the taxpayer is also granted rights. Taxpayers have a right fundamental objection is filed, Appeal and Lawsuit. The lawsuit provided for in article 23 of the Law on General Provisions and Tax Procedures. For guidelines set out in Article 37 of Government Regulation No. 74 of 2011. The things that can be submitted as stipulated in Article 23, Claims Act on General Rules of Taxation which gives broadly to taxpayers on matters that may be filed lawsuit. While the PP. 74 in 2011 as the directive implementation in Article 37 mentions the lawsuit can not be filed or the restriction of the things that can be filed lawsuit. Thus the Law itself provides a broadly defined as to what is proposed as a lawsuit, but in limited government regulation of things that can not be filed as a lawsuit. "

"ABSTRAKTesis ini menganalisis perubahan faktor-faktor ekonomi yang terpengaruh ataspenerapan PP Nomor 2 Tahun 2009 di Kawasan Bebas Pulau Batam. Tujuan daripenelitian ini adalah untuk mengetahui perubahan pada setiap faktor-faktorekonomi di masa sebelum dan setelah diberlakukannya fasilitas pajak dankepabeanan di Kawasan Bebas Pulau Batam. Penelitian ini menggunakan metodependekatan kualitatif yang berbentuk deskripsi komparasi atau perbandinganmelalui pemaparan dari data yang telah diperoleh. Hasil yang diperoleh daripenelitian ini menunjukkan adanya perubahan dari setiap rata-rata nilai faktorekonomi yang digunakan dalam pengukuran. Namun demikian, perubahantersebut berimbang pada setiap faktor yang digunakan, seperti pertumbuhanekonomi, PDRB, dan ekspor impor yang meningkat setelah diberlakukannyaaturan ini, tetapi terhadap investasi, penyerapan tenaga kerja, dan pendapatanpajak terjadi penurunan nilai, khususnya pada pendapatan pajak. Berdasarkankesimpulan tersebut, disarankan pemerintah dapat memaksimalkan pelayananyang diberikan dalam implementasi penerapan kebijakan ini, serta melakukanevaluasi dari peraturan yang diberikan dalam rangka pencapaian tujuan pemberianfasilitas perpajakan dan kepabeanan di Kawasan Bebas Pulau Batam

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ABSTRACTThis thesis analyzes the changes of economic factors that affected byimplementation of Government Regulation Number 2 Year 2009 regarding FreeTrade Zone Batam. The objective of this research is finding the changes of eachfactor at the time both before and after the enactment of tax facilities and customsin FTZ Batam. This research is using qualitative approach method withcomparative description through the exposure of data obtained. The output of thisstudy represents the changes of each value of economic factor that used in themeasurement. The change is balanced by the used factors, for instance economicdevelopment, Gross Domestic Regional Product, and the amount of export importthat increasing after the enactment of this regulation. However, investment,employment, and tax income experience a reduction value. Therefore, governmentshould maximize the service factor within the application of this regulation andevaluate the regulation in order to achieve the aim of the tax relief and customs inFTZ Batam."

"ABSTRAKKegiatan penambangan sumber daya alam minyak dan gas bumi (migas) nasional adalah upaya besar untuk menghasilkan sumber energi penggerak kehidupan masyarakat. Berbagai upaya pun dilakukan, salah satunya melalui kegiatan eksplorasi guna pencarian cadangan baru. Jika berhasil menemukan cadangan yang ekonomis, kegiatan akan dilanjutkan ke tahap produksi yakni proses mengangkat migas ke permukaan bumi. Produk tersebut kemudian dialirkan ke separator dan selanjutnya ke tangki pengumpul atau, untuk gas, ke fasilitas yang akan memanfaatkannya. Tanker yang digunakan sebagai penampungan produksi minyak mentah untuk perusahaan minyak yang beroperasi dilepas pantai (offshore) disebut juga floating production storage and offloading vessel (FPSO). FPSO merupakan adalah sebuah bangunan fasilitas terapung berbentuk kapal untuk kegiatan pengeboran dan penyimpanan minyak lepas pantai yang bersifat portable yang mempunyai kemampuan khusus yaitu kemampuan untuk menyimpan dan mendistribusikan minyak ke kapal pengangkut minyak (shuttle tanker) serta kemampuan untuk memproduksi minyak. Masalah yang memicu kontroversi adalah tidak adanya kepastian mengenai penetapan besaran tarif pajak atas penyewaan FPSO. Tujuan dari penelitian ini adalah untuk mengetahui, mengkaji, meneliti, mengkritisi dan menganalisis implikasi pengenaan pajak penghasilan atas penyewaan tanker FPSO/FSO dalam industri migas di Indonesia.

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ABSTRACT

National oil and gas mining activities is a huge effort to produce energy resources that will help the society to keep on moving. Numerous efforts were tried out, including exploration in order to find new resources to replace the old ones. If a new, economical replacement is found, the activity will be proceeded to the production phase, which is the phase when the oil and gas were raised to the earth?s surface. The product will be flowed to the separator and then proceeded to the collecting tank or, for gas, to the facility that will used it. The tanker that is used as a reservoir of crude oil production for oil company that operates offshore, which can be called as a floating production storage and offloading vessel (FPSO). FPSO is a floating vessel building for drilling and offshore oil storage, FPSO is portable and has the ability to keep and to distribute oil to the shuttle tanker, plus an ability to produce oil. The problem that ignites controversy is that there is no certainty about the fixation of the amount of tax on the rental of FPSO. The purpose of this research is to know, assess, examine, scrutinize and analyze the implications of the imposition of income tax on charter tanker FPSO / FSO in the oil and gas industry in Indonesia."

"Faktur Pajak berbentuk elektronik merupakan Faktur Pajak yang secara bertahap telah dikembangkan dengan memanfaatkan kemajuan teknologi berbentuk elektronik. Penelitian ini dilakukan untuk menyajikan sebuah gambaran mengenai impelementasi tata cara pembuatan dan pelaporan Faktur Pajak berbentuk elektronik terutama pada berdasarkan KEP-136/PJ/2014. Penelitian ini menggunakan pendekatan kualitatif dengan tujuan penelitian deskriptif. Pengumpulan data dilakukan melalui studi kepustakaan dan wawancara mendalam.Hasil dari penelitian ini menunjukkan bahwa, ditinjau dari Content of Policy, jenis manfaat dan kemudahan yang dihasilkan dengan adanya kebijakan ini telah dirasakan oleh PKP yang telah diwajibkan membuat Faktur Pajak berbentuk elektronik, antara lain dalam hal pembuatannya, terdapatnya QR Code sebagai pengganti tanda tangan basah dan PKP dapat mengajukan permohonan nomor seri Faktur Pajak secara online melalui website DJP atau melalui aplikasi e-Faktur.Sedangkan, ditinjau dari Context of Implementation, implementasi Kebijakan Tata Cara Pembuatan dan Pelaporan Faktur Pajak Berbentuk Elektronik masih memiliki beberapa permasalahan, antara lain dalam pemberitahuan sosialisasi dan penetapan, PKP merasakan penyampaianpenyampaian tersebut dilakukan dalam kurun waktu yang berdekatan, masih banyaknya kendala terkait teknis aplikasi membutuhkan perbaikan dari pihak DJP, serta respon dari pihak DJP pun yang menyediakan Contact Center masih dinilai kurang menanggapi pertanyaan-pertanyaan yang diajukan oleh PKP.

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Electronic tax invoice is a tax invoice that has been gradually developed by utilizing technological advances in electronic form. This research was conducted to provide an overview of the implementation of publishing and reporting procedure of electronic tax invoice based on the KEP-136/PJ/2014. This research used a qualitative approach with descriptive research purposes. Data collected through the study of literature and in-depth interviews.

The results of this study show that, from the view of Content of Policy, types of benefits produced in the presence of this policy has been felt by PKP which has required to make a Tax Invoice in electronic form, such as in the publishing, the presence of a QR Code in lieu of a wet signature and PKP can apply for a Tax Invoice serial number online through the DGT website or through e-Invoicing.

Meanwhile, from the view of the Context of Implementation, Regulation of Publishing and Reporting Procedure of Electronic Tax Invoice still have some problems, among others, in the notice of socialization and determination, PKP feel the notification is done within the adjacent, there are still many technical problems related to applications requiring maintenance from the DGT, and the response of the DGT who provides contact center is still considered less respond to the questions raised by the PKP."

"Penerbangan termasuk dalam sektor industri strategis di Indonesia yang dikuasai oleh negara, dimana pemerintah berwenang untuk menetapkan segala penetapan kebijakan umum dan teknis yang terdiri atas penentuan norma, standar, pedoman, kriteria, perencanaan, dan prosedur persyaratan keselamatan dan keamanan penerbangan, termasuk juga pengaturan di bidang pemeriksaan keamanan kargo dan pos dengan memberlakukan Regulated Agent. Segala peraturan yang diterapkan maupun pemberian izin operasi Regulated Agent oleh pemerintah tentunya harus dilakukan sesuai dengan peraturan perundang-undangan yang berlaku dan menjunjung tinggi asas persaingan usaha yang sehat. Pemerintah dalam menerapkan segala aturan harus jelas dan transparan, serta harus dapat bertindak responsif atas segala dampak yang muncul akibat aturan yang diberlakukannya. Termasuk juga dalam penerapan aturan Regulated Agent yang dalam implementasinya banyak memunculkan celah potensi praktek atau tindakan persaingan usaha yang tidak sehat.

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The aviation industry is one of the strategic industry sectors in Indonesia controlled by the state, which the government has the authority to assign any setting general policy and technical comprising determination of norms, standards, guidelines, criteria, plans, and procedures for aviation safety and security requirements, including the setting in the field of inspection cargo and mail security by imposing Regulated Agent. All applicable regulations and operating permits by the Regulated Agent must be done in accordance with applicable laws and regulations and upholding the principles of fair competition. Government to implement all the rules must be clear and transparent, and must be able to act responsive for any effects arising from the enactment of the rules. Included also in the application of the rules of the regulated agent raises many loopholes in its implementation or action potentials practice unhealthy business competition."

"Notaris merupakan pejabat umum yang berwenang membuat akta otentik. Salah satu akta otentik yang dibuat dihadapan notaris adalah akta Perjanjian Pengikatan Jual Beli (PPJB) atas tanah dan/atau bangungan. Hal ini dilakukan karena akta jual beli sebagai dasar pemindahan hak belum dapat dilaksanakan karena suatu alasan. PPJB dibuat agar para pihak mengikatkan diri sebagai penjual dan pembeli dan tidak mengingkari kesepakatan tersebut dikemudian hari. Peraturan Direktorat Jenderal Pajak Nomor PER-18/PJ/2017, mewajibkan Pajak Penghasilan (Pajak Penjual) dibayar setelah PPJB dilakukan dan akta PPJB tersebut dilampirkan pada saat validasi Pajak Penjual. Validasi dilakukan setelah pajak dibayarkan oleh wajib pajak. Untuk meneliti pembayaran pajak tersebut yang telah dibayarkan di Kantor Pelayanan Pajak setempat. Yang menjadi permasalahan adalah PPJB sama seperti akta-akta lainnya wajib dijaga kerahasiaannya. PPJB merupakan perjanjian seperti perjanjian lainnya yang apabila para pihak sepakat untuk membatalkan maka perjanjian tersebut menjadi batal, tidak berlaku dan tidak mengikat para pihak. Permasalahan penelitian: Pihak diluar akta dapat memperoleh atau melihat akta notaris dengan tidak melanggar kerahasiaan akta dan penerapan kerahasiaan akta yang dibuat notaris berkaitan dengan Peraturan Direktur Jenderal Pajak nomor PER-18/PJ/2017. Metode penelitian menggunakan yuridis normatif yang bersifat deskriptif analitis dengan menggunakan pendekatan kualitatif. Berdasarkan metode penelitian tersebut dapat diambil kesimpulan bahwa kejajiban notaris untuk merahasiakan akta dapat dikesampingkan sepanjang ada undang-undang yang menyatakan langsung bahwa akta tersebut diberikan kepada pihak diluar akta. Terkait isi PER-18/PJ/2017 yang mewajibkan melampirkan PPJB saat validasi Pajak Penjual ada ketidak selarasan antara peraturan tersebut dengan Undang-undang lainnya seperti Undang Pokok Agraria.

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Notary is a public official authorized to make an authentic deed. One of the authentic deeds made before a notary public is the Deed of Sale and Purchase Agreement (PPJB) on land and/or building. This is done because the deed of sale and purchase as the basis of the transfer of rights has not been executed for a reason. PPJB is made for the parties to bind themselves as sellers and buyers and not to deny the agreement in the future. Regulation of the Directorate General of Taxation Number PER-18/PJ/2017 requires the Income Tax (seller Tax) to be paid after the PPJB is performed and the certificate of PPJB is attached at the validation of Seller's Tax. Validation is done after tax is paid by the taxpayer. To examine the tax payments that have been paid at the local Tax Office. The problem is that PPJB as other deeds must be kept confidential. PPJB is an agreement like any other agreement which if the parties agree to cancel the agreement becomes null and void and not binding on the parties. A right and obligation arise after the sale and purchase before the authorized official and the principle of light of the cash is fulfilled. Research Issues: Parties outside the deed may obtain or view notarial deed without violating the confidentiality of the deed and the application of the confidentiality of the deed made by a notary in relation to the Regulation of the Director General of Taxes number PER-18 / PJ / 2017. The research method uses normative juridical which is analytical descriptive by using qualitative approach. Based on the research method, it can be concluded that the notarial obligation to conceal the deed can be disregarded as long as there is a law stating directly that the deed is given to the party outside the deed. Regarding the contents of PER-18/PJ/2017 which requires attaching the PPJB when validating the Seller's Tax there is a misalignment between the regulation and other laws such as the Basic Agrarian Law."

"Tesis ini membahas perkembangan lelang di Indonesia. Selama ini lelang di Indonesia identik dengan lelang penjualan putus dengan objek lelang berupa barang-barang berwujud atau bertubuh. Jadi, dalam jual beli lelang selalu terjadi peralihan kepemilikan atas objek lelang dari pihak penjual kepada pemenang lelang (pembeli). Namun demikian, perkembangan kebijakan pemerintah akhir-akhir ini menunjukkan adanya lelang tanpa peralihan kepemilikan atas objek lelang, yaitu lelang Hak Menikmati Barang. Pada akhir bulan Desember 2018, DJKN menerbitkan regulasi baru yaitu Peraturan Direktur Jenderal Kekayaan Negara Nomor 5 KN 2018 tentang Tata Cara Permohonan dan Dokumen Persyaratan Lelang dengan Objek Berupa Hak Menikmati Barang. Dengan diterbitkannya peraturan tersebut, pemerintah membuka kemungkinan pelaksanaan lelang atas Hak Menikmati Barang, seperti hak sewa. Pada pelaksanaan lelang ini tidak terjadi peralihan kepemilikan atas objek lelang. Lelang hanya digunakan untuk menentukan siapa yang akan ditunjuk sebagai penyewa. Berdasarkan uraian tersebut, permasalahan yang akan dibahas dalam tesis ini adalah bagaimana keabsahan pelaksanaan lelang Hak Menikmati Barang dengan objek lelang berupa hak sewa menurut Peraturan Direktur Jenderal Kekayaan Negara Nomor 5 KN 2018 ditinjau dari Vendu Reglement dan Peraturan Menteri Keuangan Nomor 27 PMK.06 2016 serta bagaimana penyesuaian isi Risalah Lelang pada lelang Hak Menikmati Barang dengan objek lelang berupa hak sewa. Penelitian ini merupakan penelitian yuridis normatif (normative law research) dengan metode analisis data kualitatif. Tipologi penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif. Dalam tesis ini penulis menemukan bahwa lelang Hak Menikmati Barang dengan objek lelang berupa hak sewa lebih sesuai dengan perjanjian sewa menyewa daripada perjanjian jual beli karena kepemilikan atas objek lelang tidak beralih. Lelang ini hanya mengalihkan hak untuk menikmati (menyewa) objek lelang untuk waktu tertentu. Penulis menyarankan agar Direktorat Lelang melakukan beberapa penyesuaian terhadap isi Risalah Lelang Hak Menikmati Barang antara lain di kutipan Risalah Lelang Hak Menikmati Barang dituliskan kalimat Diberikan Kutipan kepada Pemenang Lelang Hak Menikmati Barang sebagai Akta Hak Menikmati. Dikarenakan lelang Hak Menikmati Barang dengan objek lelang berupa hak sewa lebih mirip dengan esensi sewa menyewa maka adanya perjanjian sewa menyewa bukan merupakan keharusan namun hanya merupakan pilihan dari para pihak saja jika diperlukan.

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This thesis discusses the development of auctions in Indonesia. Until recently auctions were perceived as the sale of tangible objects. Thus, in auctions, there always be transfers of ownership of auctions objects from sellers to purchasers. However, recent development of government policy shows the possibility of conducting auctions without transfering ownership of auction objects, namely auctions of the Right to Utilize Goods. At the end of December 2018, DJKN issued a new regulation, namely the Director General of State Assets Management Regulation Number 5 KN 2018 on the Request Procedure and Required Documents for Auction of the Right to Utilize Goods. With the enactment of this regulation, the government has opened the possibility of auctioning the rights to utilize goods, among others lease rights. In these auctions, there are no transfers of ownership of auction objects. Auctions are merely used to determine who the winners of the rights to utilize goods will be. Based on the aforementioned explanation, this thesis will analize the legality of auctions of the rights to utilize goods, particularly the lease rights, governed by the Director General of State Assets Management Regulation Number 5 KN 2018 in the light of Auction Law (Vendu Reglement) and the Minister of Finance Regulation Number 27 PMK.06 2016 and the adjustment of the Auction Deed (Risalah Lelang) of auctions of the rights to utilize goods, particularly the lease rights. This research is a normative law research with qualitative data analysis methods. The typology used in this research is descriptive research. In this thesis the author found that the auction of the rights to utilize goods with lease rights as an auction objects is more likely a lease agreement than a sale purchase agreemant because there is no transfer of ownership of auction objects. Auctions only transfer the rights to utilize (lease) auction objects for a certain time. The author suggested that the Directorate of Auctions make several adjustments to the contents of the Auction Deed for the rights to utilize goods, among others the addition of a phrase Given as an Excerption of Auction Deed to the Highest Winning Bidder of the Rights to Utilize Goods as a Deed of Utilize Rights. Because the auction of the rights to utilize goods with lease rights as auction objects is similar to the essence of leasing, then the existence of a lease agreement is not a requirement but is only a choice of the parties if needed."

"ABSTRAKPenelitian ini membahas mengenai Analisis Transfer Pricing Atas Transaksi Pembelian dan Penjualan Berdasarkan Peraturan Direktur Jenderal Pajak Nomor PER-32/PJ/2011 (Studi Kasus Dokumentasi Transfer Pricing Perusahaan X). Penelitian ini adalah penelitian kualitatif dengan jenis penelitian deskriptif. Hasil dari penelitian ini adalah transaksi pembelian dan penjualan yang dilakukan perusahaan X dengan pihak yang memiliki hubungan istimewa memberikan upaya efisiensi pajak. Sedangkan penentuan kewajaran dan kelaziman atas transaksi tersebut dianalisis dengan faktor-faktor kesebandingan sesuai dengan Peraturan Direktur Jenderal Pajak Nomor PER-32/PJ/2011. Pemilihan metode transfer pricing yang paling tepat untuk pengujian transaksi pembelian dan penjualan perusahaan X adalah metode Transactional Net Margin dan Resale Price.

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ABSTRACTThis research discusses the Analysis of Transfer Pricing for Purchase and Sales Transactions Based on Regulation of Director General of Taxes Number PER-32/PJ/2011 (Case Study Transfer Pricing Documentation Company X). This research is a qualitative descriptive research. The result of this study for purchase and sales transaction of company X with related parties gives tax efficiency efforts. Moreover, the determination of arm’s length principle of this transaction is in accordance with the comparability analysis stipulated by Regulation of Director General of Taxes Number PER-32/PJ/2011. The selection of the most appropriate method for testing the purchase and sales transaction of company X is Transactional Net Margin method and Resale Price method."

"Foreign trade representative including certain tax payer that is difficult to determine the net income. The number of foreign trade representative that reports tax according to the norm of net income calculation is small comparing to the listed number.The object of this thesis research is the measures should be taken so that the taxable income of foreign trade representative in Indonesia can be executed optimally through the same understanding by both the tax payers and tax apparatus.The research method conducted is base on the qualitative research method with the type of research of analytical descriptive and the data collecting method is through interview with the interlocked parties; they are tax officer, tax consultant, and tax payers that have status of foreign trade representative. This research was also conducted on the interlocked documents, they are law of income tax, tax treaties, judicial decision, books - scientific papers, and data of tax auditing.Tax is compulsory collection done by the government to the people in which contra interpretation of tax collection cannot be felt directly. In order to get support from people, thus collection should be based on the based on the base of tax collection according to the hope international tax society universally.Every country applies their own approach in the regulation that become guidance to tax collection. The different approach will cause jurisdiction conflict when it has something to do with tax collection on companies that run activities in one or more jurisdictions. This jurisdiction conflict brings about the imposition of double tax in order to eliminate international double tax is naturally overcome by making the agreement of the avoidance of double tax.In practice, there are always difficulties in calculating net income or tax on income for certain group of tax payers. In order to avoid the difficulties, deemed profit should be applied in the form of calculation norm to calculate the net income according to certain percentage from brut income instead of the true income. Foreign trade representative include certain tax payers whose net income is difficult to calculate.The result of the research finds the existence of conflict between fiscal officer and the tax payers in accordance with the application of provision of specific calculation of net income for foreign trade representative. That conflict in connection with tax subject and tax tariff. Indonesia can impose only tax on income toward foreign trade representative that completely run other business out of the excepted activities for taxable as the form of permanent establishment according to tax treaty. In practice, tax assessor always get difficulty to get the value of brut export to Indonesia done by foreign companies as the base of decision of tax income for foreign trade representative that meet the criteria of permanent establishment. If the value of brut export to Indonesia is not known from foreign trade representative that meet permanent establishment, actually other method can be used, that is cost plus method in order to decide net income.The conflict that comes up because of being no uncertainty in connection with tax subject and tax tariff. In order to apply the norm on net income calculation, DGT should prove earlier that the foreign trade representative have really run activities out of activities that bring about those foreign trade representative do not meet the criteria of permanent establishment. Specific norm of net income calculation for foreign trade representative is only applied for foreign trade representative that meet the criteria of permanent establishment according to The Law of Income Tax and tax treatiesThe write, propose suggestion in order to revise the ministerial decree of finance on specific norm of net income for foreign trade representative by emphasizing the definition of taxable income of foreign trade representative, that is the foreign trade representatives that meet the criteria permanent establishment and do not decide secluded tax tariff out of article I7 and article 26 section (4) The Law of Income Tax and tariff of branch profit tax according to tax treaty. The writer also suggests that the government conduct the research in order to specific norm on net income calculation according to cost plus method for foreign trade representatives that meet the criteria of permanent establishment in which it's only cost known that is passed in Indonesia."