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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."

"Kualitas proyek dan tingkat ketidakpastian merupakan dua faktor yang dapat mempengaruhi investor dalam menyediakan dana untuk usaha, penelitian ini menekankan pada Usaha Mikro, Kecil dan Menengah (UMKM). Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh faktor kualitas proyek dan tingkat ketidakpastian terhadap pendanaan UMKM yang berfokus pada platform crowdfunding ekuitas di Indonesia. Penelitian ini menggunakan sampel UMKM yang terdapat pada equity crowdfunding di Indonesia tahun 2018-2019. Penelitian ini menggunakan Ordinary Least Square. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh antara pengalaman manajerial, pengalaman bisnis dan proyeksi keuangan terhadap pendanaan UMKM pada equity crowdfunding. Namun, tidak ada pengaruh yang ditemukan antara saham ekuitas, latar belakang pendidikan, dan laporan proyeksi non-keuangan.

Project quality and level of uncertainty are two factors that can influence investors in providing funds for businesses, this study emphasizes Micro, Small and Medium Enterprises (MSMEs). Therefore, this study aims to analyze the effect of project quality factors and the level of uncertainty on MSME funding that focuses on equity crowdfunding platforms in Indonesia. This study uses a sample of MSMEs contained in equity crowdfunding in Indonesia in 2018-2019. This research uses Ordinary Least Square. The results of this study indicate that there is an influence between managerial experience, business experience and financial projections on MSME funding on equity crowdfunding. However, no effect was found between equity shares, educational background, and non-financial projected statements.

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"Virtual office merupakan layanan yang menyediakan sewa menyewa alamat bisnis, jasa resepsionis, jasa mengangkat dan meneruskan telepon call forwarding , jasa surat menyurat, dan beberapa penyedia memberikan layanan penggunaan ruang meeting. Virtual office sendiri dalam peraturan Pajak Penghasilan belum diatur secara jelas dan tegas. Penelitian ini bertujuan untuk menganalisis perlakuan virtual office sebagai jasa atau sewa, dan menganalisis perlakuan Pajak Penghasilan atas virtual office. Penelitian ini menggunakan pendekatan kualitatif dengan pengumpulan data melalui wawancara mendalam dan studi literatur. Hasil penelitian ini menunjukkan bahwa virtual office memenuhi unsur sewa dan jasa. Virtual office memenuhi unsur sewa apabila terdapat penggunaan ruangan sehingga dikenakan Pajak Penghasilan Pasal 4 ayat 2 atas sewa tanah dan/atau bangunan. Sedangkan virtual office yang dalam layanannya tidak terdapat penggunaan ruangan termasuk bentuk jasa dan dikategorikan sebagai jasa manajemen. Pengenaan Pajak Penghasilan atas virtual office yang dianggap sebagai jasa tersebut dikenakan Pajak Penghasilan Pasal 23 atas jasa manajemen. Saran yang dapat diberikan adalah perlu dilakukan diskusi dan standarisasi oleh seluruh pihak yang terkait untuk mendefinisikan virtual office secara umum maupun perlakuan dalam Pajak Penghasilan.

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Virtual office is a service that provides rent of business address, receptionist services, call forwarding services, mailing services, and also provides rent of meeting room for company usage. In term of Income Tax Law, Virtual office has not been set clearly and firmly. This study aims to analyze virtual office treatment for taxing purposes, that is, to be treated as a service or a rent. It also analyzes the imposition of Indonesian Income Tax on virtual office. This study uses qualitative approach with data collection through in depth interviews and literature studies.

The results of this study indicate that the virtual office fulfills the requirement of rents and services. Virtual office can be treated as a rent if there is a room usage and subject to Income Tax Article 4 paragraph 2 on the rent of land and or building. Meanwhile, if the virtual office does not provide room usage, it can be treated as management service. The imposition of income tax on a virtual office which considered as a service, is subjected to Article 23 Income Tax on management service. The suggestion to be given is the need of discussing and standardizing by all parties concerned to define the virtual office in general and also the treatment in income tax."

"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."

"Penelitian ini bertujuan menganalisis implementasi kebijakan pajak penghasilan atas transaksi e-commerce dan menganalisis kendala yang terjadi saat implementasi. Pendekatan yang digunakan adalah kualitatif dengan teknik pengumpulan data studi literatur dan wawancara mendalam. Ditinjau dari konten dan konteks kebijakan, implementasi kebijakan PPh e-commerce belum berjalan dengan baik karena belum memberikan pemahaman pajak yang komprehensif pada pelaku e-commerce dan tujuan kebijakan yakni kesadaran dan kepatuhan pajak belum tercapai. Kendala yang dihadapi adalah ketidaksesuaian pihak yang memotong PPh pasal 21/23/26 dengan pihak yang seharusnya memotong, serta keterbatasan data pelaku dan data transaksi e-commerce.

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The purpose of this research is to analize the implementation of income tax policy on e-commerce transaction and the obstacles that occur during the implementation. The approach used is qualitative technique data was collected through literature and in-depth interviews. In terms of content and context of policy, the implementation of e-commerce income tax policy has not well implemented because it has not provided a comprehensive understanding of tax regulation on e-commerce actors, therefore, the objectives of the policy, which are awareness and compliance, have not yet to be achieved. Obstacles encountered are discrepancy between the party that cut income tax policy article 21/23/26 and the party that supposed to cut, as well as the limitation to performer data and e-commerce transaction data."

"Dalam perkembangan ekonomi di dunia, teknologi finansial menjadi salah satu bagian yang mengalami kemajuan pesat. Equity crowdfunding sendiri merupakan salah satu bagian teknologi finansial dengan metode pengumpuan dana untuk mengembangkan usaha dengan reward berupa saham bagi para peserta yang ikut menghimpun dana. Indonesia dan Australia adalah negara yang telah menerapkan aturan mengenai equity crowdfunding. Di Indonesia di atur oleh Peraturan Otoritas Jasa Keuangan Nomor 37 tahun 2018 dan di Australia di atur oleh Corporate Amendment (Crowd-Sourced Funding) Act 2017 dan Corporate Amendment (Crowd-Sourced Funding for propritary company) Act 2018. Dalam pengaturannya terdapat perbedaan dan persamaan dari equity crowdfunding di Indonesia dan Australia.Skripsi ini pun di tulis untuk menjawab dua pertanyaan.  Yang pertama yaitu apa saja regulasi dan syarat dari equity crowdfunding di Indonesia dan Australia dan yang kedua yaitu apa saja persamaan dan perbedaan dari regulasi dan syarat serta cara kerja dari equity crowdfunding di Indonesia dan Australia. Dengan menggunakan metode penelitian hukum normatif, skripsi ini menunjukan aturan dan syarat equity crowdfunding di Indonesia dan Australia serta perbedaan dan peramaan dari aturan dan syarat serta cara kerja equity crowdfunding di Indonesia dan Australia.Dari penelitian ini ditemukan bahwa terdapat persamaan dalam cara kerja equity crowdfunding di Indonesia dan Australia dan perbedaan terletak pada syarat untuk menjadi investor, operator, penerbit saham. Australia mempunyai peraturan yang lebih terbuka terhadap investor sehingga membuat angka pertumbuhan equity crowdfunding cukup tinggi. Saran diberikan kepada Otoritas Jasa Keuangan untuk membuat peraturan yang lebih terbuka terhadap investor untuk meningkatkan angka pertumbuhan equity crowdfunding di Indonesa.In the world economic development, financial technology is one part that is experiencing rapid progress. Equity crowdfunding itself is one of financial technology with methods of raising funds to develop businesses with rewards in the form of shares for participants who participate in raising funds. Indonesia and Australia are among the countries that have implemented rules regarding equity crowdfunding. In Indonesia it is regulated by Financial Services Authority Regulation Number 37 of 2018 and in Australia it is regulated by the Corporate Amendment (Crowd-Sourced Funding) Act 2017 and the Corporate Amendment (Crowd-Sourced Funding for proprietary company) Act 2018. In its regulation there are differences and similarities from equity crowdfunding in Indonesia and Australia.This thesis was written to answer two questions. The first question is what are the regulations and requirements of equity crowdfunding in Indonesia and Australia and the second  one is what are the similarities and differences of the regulations and terms and ways of working for equity crowdfunding in Indonesia and Australia. Using normative legal research methods, this thesis shows the equity crowdfunding rules and conditions in Indonesia and Australia as well as the differences and similarities of the rules and conditions and the workings of equity crowdfunding in Indonesia and Australia.From this study it was found that there are similarities in business operation of equity crowdfunding in Indonesia and Australia and the differences lies in the requirements to become an investor, intermediaries, and issuer. Australia has more open regulations on investors, so the equity crowdfunding growth rate is quite high. Suggestions are given to the Financial Services Authority to make regulations more open to investors to increase equity crowdfunding growth rates in Indonesia."

"Konsekuensi logis dari penugasan public service obligation (PSO) adalah negarabertanggung jawab untuk memberikan sejumlah kompensasi berupa dana bantuan PSOkepada PT XYZ. Namun, sengketa timbul ketika pemeriksa dan wajib pajak bersilangpendapat pada perlakuan pajak penghasilan atas dana bantuan PSO tersebut, apakah danabantuan PSO dikategorikan sebagai objek pajak penghasilan atau non-objek pajakpenghasilan. Penelitian ini berusaha untuk menganalisis perlakuan pajak penghasilanyang ideal atas dana bantuan PSO ditinjau dari aspek teoritis dan yuridis. Penelitian inimenelaah lebih lanjut perlakuan tersebut berdasarkan konsep penghasilan, pajak ataspenghasilan, asas certainty (kepastian) serta menganalisis implikasi berupa compliancecost yang dihadapkan pada PT XTZ. Metode penelitian yang digunakan adalahpendekatan kuantitatif dengan paradigma post positivist dengan jenis penelitiandeskriptif. Jenis data yang digunakan adalah data primer dan sekunder dengan teknikpengumpulan data berupa studi kepustakaan dan studi lapangan melalui wawancaramendalam. Hasil penelitian ini menyimpulkan bahwa dana bantuan PSO memenuhikriteria untuk dikategorikan sebagai penghasilan menurut SHS income concept,sedangkan untuk perlakuan pajak atas dana bantuan PSO sebagai objek pajak penghasilanatau bukan sangat bergantung pada adanya hubungan usaha, pekerjaan, kepemilikan,penguasaan diantara wajib pajak pemberi dan wajib pajak penerima. Sehingga perbedaaninterpretasi apakah Pemerintah selaku pihak pemberi merupakan wajib pajak atau bukanmenjadi poin krusial. Ketika baik pihak pemberi dan pihak penerima bantuan keduanyamerupakan wajib pajak maka perlakuannya dikategorikan sebagai objek pajakpenghasilan, sedangkan jika satu atau keduanya tidak dikategorikan sebagai wajib pajakmaka merupakan non-objek pajak penghasilan. Pada sengketa ini turut menjadi akarpermasalahannya adalah perbedaan interpretasi antara wajib pajak dan pemeriksa dalammenentukan perlakuan pajak penghasilan atas dana bantuan PSO. Karena ketidakpastianakibat perbedaan interpretasi tersebut berimplikasi pada naiknya compliance cost yangharus ditanggung oleh PT XYZ akibat dari persengketaan yang terjadi.

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The logical consequence of being assigned a public service obligation (PSO) is that the

state has responsibility for providing a number of compensation in the form of PSO grants

to PT XYZ. However, a dispute arises when the tax authority and the taxpayer has a

different opinion on the tax treatment of the PSO grants, whether categorized as an

income tax object or a non-object. This research seeks to analyze the ideal tax treatment

for PSO funding based on theoretical and juridical aspects. This research examines the

tax treatment based on the income concept (SHS income), the income tax concept, the

principle of tax certainty concept, also analyzes the implications of compliance costs

faced by PT XYZ. The research method used is a quantitative approach with a postpositivist

paradigm with descriptive research type. The types of data used are primary and

secondary data with data analysis techniques are library research and in-depth interview

field studies. This research concluded that the PSO grants met the criteria to be

categorized as an income according to the SHS income concept. Meanwhile, for the tax

treatment of PSO grants as income tax objects or not, it is highly dependent on the

existence of a business relationship, occupation, ownership, and control between the

taxpayer and the crucial point is the interpretation of whether the Government as a

taxpayer or not. When both the giver and the recipient are both taxpayers, they are

categorized as income tax objects, but if they are not categorized as taxpayers, they are

categorized as non-income tax objects. The main problem in this tax dispute is the

different interpretation between taxpayers and tax authorities in the tax treatment of PSO

grants. The uncertainty caused by this misinterpretation has implications for an increase

in compliance costs that must be borne by PT XYZ as a result of the dispute."

"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."