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"ABSTRAKPenelitian ini bertujuan untuk membahas Pajak Penghasilan (PPh) khususnya di Indonesia atas transaksi yang terjadi di dalam mekanisme equity crowdfunding sebab adanya potensi penghasilan di dalam transaksi tersebut. Metode penelitian dilakukan dengan pendekatan kualitatif dan teknik analisis data kualitatif. Analisis dilakukan dengan menjabarkan regulasi perpajakan di Indonesia yang berkenaan dengan transaksi equity crowdfunding kemudian lebih lanjut memperbandingan regulasi dari tahap peraturan umum hingga peraturan PPh yang berlaku di Malaysia dan Singapura terkait dengan transaksi tersebut. Hasil dari penelitian ini menunjukkan bahwa setelah dijabarkan dari payung hukum Pajak Penghasilan di Indonesia, bisa ditafsirkan bahwa terdapat penghasilan yang berbeda-beda tergantung pada peran yang dilakukan di dalam equity crowdfunding. Kemudian setelah diperbandingkan dengan negara Malaysia dan Singapura berdasarkan sudut pandang investee, platform, dan investor diketahui bahwa baik Indonesia, Malaysia, dan Singapura memiliki perlakuan pajak yang cukup berbeda di beberapa sisi, perbedaan ini diharap dapat menjadi masukan kepada pihak pemerintah untuk melihat potensi pajak yang belum diraih dari transaksi equity crowdfunding.

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ABSTRACT

This study aims to discuss Income Tax (PPh) in Indonesia for transactions that occur within because of the potential income that emerges. The research method used is a qualitative approach and qualitative data analysis techniques. The analysis was carried out by describing tax regulations in Indonesia relating to its transactions and then comparing regulations from the general regulatory to the applicable regulations in Malaysia and Singapore that related. The results indicate that after being elaborated from the regulations of income tax in Indonesia, can be interpreted that there is different income depend on the role played in equity crowdfunding. After being compared with Malaysia and Singapore based on the perspective of the investee, platform, and investors, it is known that Indonesia, Malaysia and Singapore have different tax treatment on several sides, this difference is hoped to be an input for the government to see the potential taxation not yet achieved from equity crowdfunding transactions."

"The background of the thesis is the highly development of various financial innovations and manipulations as well as the development of international trading, which will beneficial for big companies or multinational companies. One of them is Structured Trade Finance (STF) transaction that using LFC as financing mechanism, which is conducted by big agribusiness companies. As long as the business transaction of STF produces income in Indonesia, of course it should be governed by the Indonesia income tax system. Innovation in this practical commodity business is an interesting phenomenon to determine the character of its tax. The characterization of income is an important matter that emerges in imposing the tax of STP transactions that using L/C as an instrument. It becomes an important matter because it is related to the tax treatment including determination of tax rate for the income resulted from the STF transactions. Other thing that is mattered is that the STP transactions that are conducted by Taxpayer are not transparent and not disclosed well, which indicates an avoidance effort of tax payment.

The research method of the thesis is qualitative methodology with analytical descriptive approach. The two data collection?s methods that are used in this research are study literature and field data collection techniques. The technique of study literature in data collection was conducted by reading and understanding sciences books, magazines, papers, articles, international convention and the tax regulations. Meanwhile, the technique of field data collection was conducted by observing and direct communicating with the related research?s objects.

Basically, the STF transaction is a structured finance transaction based on borrowing. The experts in STF transaction in commodity's sector are able to design structurally the financing mechanism of L/C, by doing so, group of companies which are spread in various countries will able to take advantage in their internal cash flow to create benefit through financial arbitrage opportunities in the region. The concrete advantage for the Taxpayer for the STF transaction is in form of L/C prepayment discount, which is given by the bank as an issuer of the L/C that is positioned in this country. Based on the SHS concept of income, the benefit/ income obtained by the Taxpayer in conducting STF transaction is an income that subjected to tax because there is a substance economic increase. The characteristics of income will highly detemtine whether the income will be subjected to taxes or not, and also will determine the tax treatment of those income and the tax rate that will be imposed.

The determination factor of income characteristic from the STF transaction can be based on the substance of the transactions related with the obtained income. Through this research, it is shown that the income obtained from the STF transaction by using L/C technique can not exactly be classified as a business income as well as other income, although there are several criteria of business income and interest income are fulfilled by this transaction. The L/C prepayment discount can be classified as an interest income. The main reason is that based on the substance of income, the L/C prepayment discount could be the same as an interest. The difference is only about time of payment.

The planning of STF transaction that is conducted by PT ?X? can be classified as the tax evasion, the reasons are because the Taxpayer is considered as being not transparent and dishonest, and also morally disobedience of law. Due to the more sophisticated business method and technique, Taxpayers can avoid taxes payment, not only by using loopholes or taking advantages in the weaknesses of Tax Regulations but also the weaknesses in other regulations such as banking regulations.

In determine the characteristic of income of a business transaction, which is always developed in a various ways, it is better for the Taxpayers and the Tax Authority to analyze the nature of a transaction first, so it can be acknowledged the substance of the income that appropriate with the Tax Regulations. This research concluded that all regulations in a country have to greatly support each other. Improving access to bank information for tax purposes has to be considered by the regulations maker because it can reduce the probability of tax evasion which disservice our country."

"Serelah adanya krisis moneter pada tahun 1991 yang mana salah satu penyebabnya adalah kekurang hati-hatian dari banyak pemaahaan besar dalam mengelola keuangannya pada saat tersebut banyak peruqahaan mengambil pinjaman dalam valuta asing terutama USD, walaupun pendapatan yang diperoleh untuk membayar hutangnya tersebut dalam mata uang rupiah. Hal ini disebabkan oleh karena besarnya selisih tingkat bunga rupiah dengan tingkat bunga pinjaman valuta asing dan dilain pihak kurs rupiah terhadap mata uang asing sangatlah kuat.Krisis ekonomi mengakibatkan perusahaan- perusahaan mengalami kesulitan dalam membayar hutangnya yang dalam valula asing tersebut, dan pada akhirnya mengakibatkan kebangkitan.Belajar dari hal tersebut diatas, timbul kebutuhan akan instrument derivatif guna menutup resiko yang diakibatkan oleh perubahan kurs mata uang asing dan juga perubahan tingkat bunga. Pada saal ini banyak jenis-jenis derivatif yang digunakan oleh perbankan dan perusahaan-perusahaan lainnya dalam mengelola resikonya. lnstrument derivatif dirasakan semakin cepat variasi nya demikian juga jumlah transaksinya.Dilain pihak salah satu tujuan ulama dari pajak adalah untuk meningkatkan penerimaan negara Untuk ini diperlukan peraturan perpajakan yang memberikan kepastian hukum, bersifat adil, tidak menimbulkan distorsi dalam perekonomian atau tidak menggangu arus modal masuk yang dibutuhkan hagi pertumbuhan ekonomi dan pada akhirnya juga haruslah ekonomis dalam hal administrasinya.Penelitian ini dilakukan dengan cara studi kepustakaan yang diperoleh melalui buku, artikel penelitian. peraturan-peraluran perpajakan yang berlaku , Selain itu juga dilakukan pencarian informasi kepada pejabat dibidang perpajakan, konsulen pajak dan wajib pajak.Dari hasil penelitian yang dilakukan, menunjukkan belum adanya peraturan perpajakan yang komprehensif dalam hal derivalif. Hal ini disebabkan karena demikian majunya instrument derivatif, sehingga kebanyakan lebih melihat hakekat ekonominya dan menggunakan prinsip-prinsip akuntansi yang berlaku saja untuk memperhitungkan pajak atas transaksi derivatif.Selain itu juga dari uraian dapat dilihat peraturan-peraturan yang dibuat terkadang lebih mementingkan penerimaan pajak dan kurang memperhatikan hakikat ekonomi dari derivatif itu sendiri.Pada akhirnya disarankan untuk melakukan penelitian yang Iebih mendalam dan komprehensif untuk perpajakan atas transaksi derivalif yang mana melibatkan ahli-ahli dalam instrument derivatif seperti Bank Indonesia. Sehingga dapat diciptakan peraturan perpajakan yang dapat meningkaikan penerimaan negara dan dilain pihak hakekat ekonomi tetap diperhatikan sehingga tidak menggangu penumbuhan perekonomian.

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Alier financial crisis in 1997, in which one of the causes is imprudence of big companies in managing their financial matter, many companies have taken loan in foreign currency whereas their income for paying their debt is in rupiah. This happen due to interest rate of rupiah higher than interest rate of foreign currency and also exchange rate of rupiah is relatively strong compare to other currency.The economic crisis caused many companies face difficulty in paying their debt in foreign currency and finally resulted in bankruptcy.Learning from this problem, there is a need of derivative instruments to mitigate risk offoreign exchange rate and interest rate. Currently there are many types of derivatives used by banks and other companies for risk management. Derivative instruments growth so fast both in types and amount of transactions.On the other side, one of the main objectives of tax is increase the government revenue. Due to that, there is a need for tax regulation which give certainty in law, equality, and not distorting economic or incoming fund which is needed for economic growth and linally should be efficient in administrative matter.This research was done through library study from books, articles and current tax regulations. In addition to that, searching of information was also done by interviewing tax officer, tax consultant and companies.Result of the research shows that there are no comprehensive tax regulation for derivative. This is due to the advances of derivative instrument therefore mostly look at the economic substance and using accounting principle in calculating tax on derivative.On the other hand, from the analysis it is found that in some taxes regulation that has been made occasionally put the importance ofgetting the tax revenue and less attention to the economic substance of derivative itsellf.Finally, it suggests that a comprehensive research should be conducted for taxation on derivatives transaction which shall involve expetts in derivative instruments such the Central Bank. This will result in creating tax regulation that will increase govemment revenue and on the other side will as well put attention to the economic substance, so that will not distort the economic growth."

"Skripsi ini membahas mengenai perbedaan pengaturan antara Pasal 31E Undang-Undang No. 36 Tahun 2008 tentang Pajak Penghasilan dan Peraturan Pemerintah No. 46 Tahun 2013 tentang Pajak Penghasilan Atas Penghasilan Dari Usaha yang Diterima atau Diperoleh Wajib Pajak yang Memiliki Peredaran Bruto Tertentu dalam mengatur pajak penghasilan bagi wajib pajak yang memiliki peredaran bruto tidak lebih dari Rp 4,8 miliar. Penelitian ini adalah adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian menyarankan bahwa perlu adanya pengharmonisasian pengaturan mengenai pajak penghasilan untuk wajib pajak dengan peredaran bruto tidak lebih dari Rp 4,8 miliar untuk memberikan kepastian hukum kepada wajib pajak yang bersangkutan.

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This thesis discusses about the difference regulation between Article 31E Law No. 36 of 2008 on Income Tax and Government Regulation No. 46 of 2013 on Income Tax on Income from Business Received or Obtained by Assessable with Certain Gross Turnover in regulating tax income for assessable with not more than 4,8 billion rupiah gross turnover. This research is qualitative descriptive interpretive.

This research result suggested that there is a necessity to conform income tax regulation on income tax with gross turnover not more than 4,8 billion rupiah to give legal certainty to assessable."

"Sesuai peraturan Bank Indonesia dan Pedoman Akuntansi Perbankan Indonesia, bank dapat melakukan hapus buku dan mengeluarkan piutang kategori macet dari neraca serta mencatatnya dalam rekening administratif. Namun, dalam perpajakan tidak dikenal istilah hapus buku dan hapus tagih. Perlakuan Pajak Penghasilan ketika bank menghapus buku piutang tak tertagih menimbulkan perbedaan pendapat antara Wajib Pajak dengan Direktorat Jenderal Pajak dan juga antara Majelis Hakim.Hasil analisis menunjukkan bahwa saat piutang tak tertagih dihapus buku, upaya penagihan masih terus dilakukan sehingga belum merupakan penagihan maksimal atau terakhir. Dengan belum memenuhi ketentuan fiskal, piutang tak tertagih tersebut masih berada dalam saldo akhir cadangan pada golongan kualitas macet karena belum terjadi pembebanan pada perkiraan cadangan dan juga tidak terjadi dua kali pembentukan cadangan. Pembentukan cadangan pada tahun dilakukannya hapus buku akan sama jumlahnya secara komersial dan fiskal.Mengingat persoalan penghapusan piutang hanya merupakan beda waktu, peraturan pajak perlu memperjelas kedudukan piutang yang nyatanyata tidak dapat ditagih, yaitu sama dengan hapus tagih. Selanjutnya, perlu dilakukan penyesuaian peraturan perpajakan mengenai saat pembebanan kerugian dari piutang tak tertagih dan pengertian penagihan maksimal atau terakhir. Dengan demikian, harmonisasi antara peraturan perpajakan dengan peraturan Bank Indonesia perlu dilakukan dalam rangka memberikan kepastian hukum bagi fiskus dan Wajib Pajak.

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In accordance with Bank Indonesia regulation and Indonesian Banking Accounting Guidelines (PAPI), the bank can write off and remove loss category accounts of the issued also recorded it off balance sheet. However, in terms of taxation not recognized written off and charged off bad debts. Income tax treatment when a bank write off bad debts caused disagreement between the taxpayer by the Directorate General of Taxes and also among the judges.

The analysis results showed that when bad debts written off, collection efforts still continue to do so has not already made a maximum or last effort. Not fulfilled tax requirement, the accounts are still in ending balances of allowance of the loss collectibility because allowance accounts has not debited and also bad debts expense do not made twice. Bad debt expense in the year of write off will be the same amount of commercial and fiscal.

The issue of deductible write off is a time different only, tax laws need to clarify the position of debts which are actually uncollectible, which is equal to charged off bad debts. Furthermore, adjustments need to be done as well as the imposition of tax laws regarding loss of bad debts and the maximum or last effort interpretation. Thus, harmonization of tax laws with Bank Indonesia regulations need to be done in order to provide legal certainty for tax officer and taxpayer."

"Indonesia termasuk melakukan perdagangan dan pengembangan derivatif yang tertinggal. Banyak sekali produk derivatif yang telah diperdagangkan di bursa intemasional tujuannya adalah untuk mengairahkan bursa dan mengembangkan keragaman produk di bursa, secara tidak langsung akan dapat mendongkrak perekonomian suatu negara, dengan investasi hanya beberapa persen dari total investasi atau hanya sebesar premium bisa memberikan keuntungan yang besar bagi investor.Berbagai Produk derivatif sudah diperdagangkan di Indonesia, baik yang diperdagangkan di bursa maupun di luar bursa. Baik berbentuk option, future, forward dan swap.Namun demikian peraturan perpajakan yang ada hanya berupa peraturan tentang forward dan swap, sedangkan future dan option belum diatur dalam bidang perpajakan. Artinya peraturan perpajakan yang ada belum mencover secara keseluruhan tentang perdagangan instrumen keuangan derivatif.Thesis ini yang berjudul perlakuan pajak penghasilan transaksi opsi atas saham mengkaji apa yang menjadi dasar pengenaan pajak dari derivatif kontrak opsi serta bagaimana mekanisme transaksi kontrak opsi dimaksud."

"ABSTRAKPenelitian ini membahas dampak penerapan PSAK 30 (Sewa) terkait konvergensi PSAK ke IFRS. Perubahan mendasar dari konvergensi tersebut adalah perubahan pendekatan dari rule based menjadi principle based. Penerapan standar tersebut memerlukan interpretasi dan judgment dari pengguna standar atas substansi transaksi sehingga dapat diperoleh justifikasi yang memadai. Dalam ketentuan perpajakan, terdapat pengaturan khusus atas transaksi leasing. Perbedaan pengaturan atas transaksi leasing menurut PSAK 30 dan ketentuan perpajakan akan meningkatkan biaya kepatuhan pajak, namun perbedaan tersebut masih dapat diatasi melalui rekonsiliasi fiskal. Apabila ketentuan perpajakan diselaraskan dengan standar akuntansi, perubahan pendekatan dari rule based menjadi principle based menimbulkan perubahan yang bersifat on balance sheet yang berdampak pada penurunan penerimaan pajak dari Pajak Penghasilan Pasal 23. Dengan demikian harmonisasi peraturan perpajakan dengan SAK tidak perlu dilakukan dengan pertimbangan utama prinsip kepastian dalam pemungutan pajak dan fungsi yang diemban pajak sebagai fungsi budgeter dan reguler.

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ABSTRACTThe focus of this study is impact of application of PSAK 30 on lease accordance to convergence PSAK to IFRS. The basic change for said convergence is approach change from rule based to principle based. All user should have interpretation and judgment for transaction subtance to gain reasonable justification. On tax side, there are any special rule on leasing transaction. The difference of leasing transaction treatment between PSAK rules and tax rules will increase tax compliance cost, but we still can cover by fiscal adjustment. If the tax regulations are aligned with accounting standard, change of the rule-based approach to principle-based approach cause changes that are on the balance sheet that will impact on the decrease of tax revenue from income tax Article 23. For the said reason, harmonization tax rules and SAK will not be done by consideration of certainty principle on tax and the tax function as the budgeter and reguler."

"Usaha Mikro, Kecil, dan Menengah tidak terlepas dari pengenaan pajak penghasilan. Pemerintah mengeluarkan Peraturan Pemerintah (PP) Nomor 23 Tahun 2018 yang merelaksasi tarif pajak penghasilan (PPh) final bagi wajib pajak usaha kecil menengah (UKM), dari 1% menjadi 0,5% dan berlaku sejak 1 Juli 2018. Pelaku UKM yang bisa memanfaatkan PPh final dengan tarif khusus ini adalah yang memiliki omzet maksimal Rp 4,8 miliar setahun. Masalah yang akan dijadikan fokus penelitian antara lain Bagaimana Perbandingan Definisi UMKM yang dikenakan PPh Final dalam PP Nomor 23 Tahun 2018 dengan Definisi UMKM dalam Undang-undang No. 20 Tahun 2008, dan Apakah pengenaan pajak penghasilan final telah berdasarkan azas keadilan hukum dan perlindungan terhadap pelaku usaha UMKM setelah terbitnya PP Nomor 23 Tahun 2018. Metode Penelitian dilakukan yuridis normatif dengan menggunakan data sekunder yang bersumber dari bahan hukum primer dan sekunder.Dari hasil penelitian ditemukan ditinjau dari segi keadilan dan perlindungan hukum terhadap UMKM dalam perpajakan (equity principle), pengenaan pada PPh Final tidak sesuai dengan prinsip keadilan dan perlindungan  karena tidak mencerminkan kemampuan membayar (ability to pay). Pemajakan yang adil adalah bahwa semakin besar penghasilan maka semakin besar pula pajak yang harus dibayar. Ini disebut dengan keadilan vertikal atau vertical equity. Penghasilan yang dimaksud disini adalah penghasilan neto. Berhubung PPh Final dihitung langsung dari peredaran bruto maka pemajakan tersebut tidak sesuai dengan konsep keadilan dalam pemajakan. Bahkan di dalam keadaan rugi pun, dengan pengenaan PPh Final seseorang atau badan usaha tetap harus membayar pajak.

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Micro, Small and Medium Enterprises can’t be excluded from income tax imposition. The Government Regulation (PP) Number 23 year 2018 issued by the government which relaxed income tax rate for small and medium enterprises (SME) taxpayers from 1% to 0.5% was valid from 1 July 2018. SMEs that can utilize the special rate final income tax rate are ones that has a maximum turnover of 4.8 billion rupiah per year. The main focus on this research includes Definition Difference between MSMEs subjected to the Final income tax rate of Government Regulation Number 23 Year 2018 and MSMEs subjected to the constitutional law Number 20 year 2008, also whether the imposition of final income tax has been based on the principle of legal justice and protection of MSME business after Government Regulation Number 23 of 2018 was issued. The method of research is normative juridical using secondary data from primary and secondary legal materials.

Research results shows that in terms of justice and legal protection of the MSMEs related to taxation (equity principle), the imposition of Final income tax rate is not in accordance with the principles of justice and protection because it doesn’t reflect ability to pay. Fair taxation is that the greater the income, the greater the tax obligation. This is defined as vertical equity. The income referred is net income. Final income tax rate is calculated directly from gross circulation, which is why the taxation is not in accordance with the concept of justice in taxation. Even in a state of loss, with the imposition of Final Income Tax each person and business entity must pay taxes."

"Laporan ini menjelaskan perlakuan dan penghitungan Pajak Penghasilan pada ekspatriat Filipina sebagai Wajib Pajak Dalam Negeri Indonesia yang bekerja di Indonesia. Perlakuan dan penghitungan Pajak Penghasilan dijelaskan dengan menggunakan kasus dari berbagai macam kondisi ekspatriat. Praktik perlakuan dan penghitungan Pajak Penghasilan akan dibandingkan dengan peraturan perpajakan yang berlaku. Laporan ini juga menjelaskan dampak dari adanya penghasilan sehubungan dengan pekerjaan yang bersumber dari Singapura pada posisi pajak ekspatriat saat pelaporan SPT Tahunan. Hasil penelitian menunjukkan bahwa praktik perlakuan dan penghitungan Pajak Penghasilan telah sesuai dengan peraturan perpajakan yang berlaku.

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This report explains the income tax treatment and calculation for Filipino expatriate as Indonesian tax resident who works in Indonesia. Income tax treatment and calculation are explained by using various cases of expatriate conditions. The practice of tax treatment and calculation will be compared to the tax regulations that have been determined. This report also explains about the impact of expatriate overseas employment income on expatriate tax position at the filing time of annual income tax return. The results from this report show that the practice of tax treatment and calculation in accordance with tax regulations that have been determined."