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"Alternative Policy in the Final Tax on Stock Sales Conducted Through Stock ExchangesBeginnings 1995, any gains received by any individual person or body corporate on stock sales which are conducted through stock exchanges have been subjected to a final tax of 0.1% of their gross value. The tax is withheld by the stock exchange, broker, or dealer concerned. In practice, this policy has caused problems due to the fact that the tax is conclusive in nature such that one cannot claim that the economic resources in the form of money or funds received from stock sales are revenue until any costs and/or expenses which may be incurred are taken into consideration. In addition, in a bearish market even taxpayers who have suffered capital losses must pay this tax. Such losses cannot be compensated for or refunded. However, in a bullish market the policy is found "favorable" as stock sellers are not subject to the maximum marginal tax rate of 30% but a final tax of a mere 0.1% of any capital gains they enjoy.

Discussion focuses on such things as the reasons for the introduction of the final tax, whether this tax meets the principles of justice, problems which arise from this tax and how to apply it to foreign taxpayers in connection with tax treaties.

In addition to the concept of income, particularly the accretion concept of income, four maxims, equality, certainty, convenience and economy, were employed to deal with such issues.

For this purpose, the author reviewed the final tax policy employing a descriptive and analytical method through both desk research and field research to gather the relevant data and information.

From the review, the author has found that the policy has caused injustice to taxpayers. Taking into consideration the ideals as set forth in the accretion concept of income or the S-N-S concept, an increase in economic capacity which forms an income serves as the net earnings which permit deduction from any costs which may be incurred and connected with the processes to gain, collect and maintain such an income. In addition, this increase must be capable of being measured and must not distinguish between the types of its source so that horizontal equity may be applied, equal treatment for the equals. In further addition, the policy employs a flat rate. As a result, small-scale taxpayers bear an equal rate to that born by large-scale taxpayers. Ideally, tax rates should reflect vertical equity In that the more income one enjoys the bigger tax burden he should bear, unequal treatment for the unequal.

Notwithstanding, tax authorities hold the sovereign tax power and have an interest in the supervision and securing tax receipt potential, in particular that from securities taxpayers. Notwithstanding its simplification effect on tax collection, the self-assessment system which has been introduced through the Income Tax Law has brought about technical problems in the reporting of capital gains on stock sales through annual returns.

In order to deal with the problems above, the author recommends revoking the charging of the final tax on stock sales and treating such sales as withholding tax objects instead. Hence, it is expected that tax authorities will not lose tax receipt potential at one time from stock transactions on stock exchanges and that taxpayers' concern with equity will be answered.

xii + 119 pages

Bibliography: 30 books, 11 official documents, several daily general newspapers (from the years 1970 up to and including 2001)"

"Starting on April 2007, The Directorate General of Taxes has imposed Income Tax Article 23 of advertisement installing services at printed media by withholding tax system. Since the 2006 tax revenue did not reach its target, this policy is established as one of way to fulfill tax revenue in 2007 and years after it. The industry itself is in the financial unstable condition. This research begins with the fact that income from advertisement installing service is categorized as business income, which net income is difficult to determine before end of tax year because there are no exact amount of both revenues and expenses yet. It causes the difficulty in determining the accurate tax rate of Article 23 that is collected by withholding tax system. The inaccurate tax rate of Article 23 itself may affect the company?s cash flow.

The research has two purposes: (1) to find out the policy?s backgrounds in imposing Income Tax Article 23 on advertisement installing services at printed media by withholding tax system; and (2) to explain the problems occur during the accomplishment of the impositions of Income Tax Article 23 on advertisement installing services at printed media. In order to accomplish the purposes mentioned above, this research done by qualitative approach using depth interview as qualitative data collection technique. This research can be also classified into descriptive, pure, and cross-sectional research.

The results show that the reasons in imposing Income Tax Article 23 on advertisement installing services at printed media are: (1) to input advertisement installing services at printed media to taxation system in order to save its tax potential; (2) to explore a potential tax revenue from advertisement installing services transactions at printed media; (3) to help increasing the government?s revenue during the year. This research also proves that this Article 23 imposition causes several problems: (1) lack of proper socialization from tax officer causing less awareness of tax withholder in withholding printed media?s taxes; (2) dispute between user and advertisement agents in determining the party that obliged to withhold the Article 23 taxes of printed media as a result of bias procedure; (3) decreased daily budget of printed media; (4) increased administrative burden for both user, printed media, and tax officer."

"ABSTRAKPenelitian ini bertujuan untuk menganalisis apakah kebijakan PPh Final yang akan diberlakukan kepada sektor UMKM akan mengalami benturan dengan Skema Norma Penghitungan Penghasilan Netto bagi Wajib Pajak Orang Pribadi (Skema I) dan Skema Fasilitas Pengurangan Tarif PPh Badan sebesar 50% bagi Wajib Pajak Badan (Skema II), menganalisis kelemahan dari kedua skema yang telah ada, skema PPh Final yang akan diberlakukan dan kendala yang akan dihadapi bila Skema PPh Final ini diberlakukan. Metode penelitian yang digunakan dalam penelitian ini adalah kualitatif. Teori yang digunakan dalam penelitian ini adalah Sistem Perpajakan, Insentif Pajak, Cash Economy, Hard-to-Tax, Presumptive Income Tax dan Konsep UMKM.Kendala yang dihadapi DJP dalam pelaksanaan Skema I dan Skema II adalah: (a) sulit menjaring pelaku UMKM, (b) tidak melaksanakan kewajiban pajak, (c) Administrasi Perpajakan yang memberatkan, (d) kecilnya rasio Petugas Pajak dengan WP terdaftar. Skema penerapan PPh Final kepada sektor UMKM adalah WPOP dan Badan yang melakukan kegiatan usaha yang memiliki peredaran bruto dalam setahun kurang dari Rp. 4.800.000.000, kecuali Pedagang Asongan dan Kaki Lima, merupakan Subjek PPh Final dengan tarif sebesar 1% dari peredaran bruto selama sebulan. Skema Pengenaan PPh Final akan mengalami benturan dengan pelaksanaan Skema Skema I dan Skema II, karena skema PPh Final tersebut ditujukan kepada Wajib Pajak Orang Pribadi dan Badan yang ketentuan kewajiban perpajakannya telah diatur oleh kedua skema tersebut selain itu dasar hukum yang digunakan dalam PPh Final tersebut tidak tepat. Kendala yang akan dihadapi DJP atas penerapan Skema PPh Final adalah (a) Potensi kehilangan penerimaan pajak, (b) Menimbulkan kebingungan bagi WP yang masuk dalam kategori Subjek PPh Final, (c) ketersediaan petugas pajak dilapangan untuk mensosialisasikan kebijakan ini.Upaya untuk mengatasi kendala tersebut adalah Memanfaatkan TI sebagai media sosialisasi, pendampingan, penyederhanaan sistem administrasi perpajakan, menambah jumlah pegawai pajak sebagai. Perlu kejelasan apakah kebijakan PPh Final ini merupakan suatu pilihan selain Skema I dan Skema II, Mempersiapkan mekanisme kontrol sistem administrasi perpajakan. Mempersiapkan payung hukum yang kuat mengenai kedudukan kebijakan PPh Final. Menggiatkan Program Ekstensifikasi Wajib Pajak, Sosialisasi dan Menambah jumlah pegawai pajak sebagai solusi untuk mengantisipasi kendala yang akan dihadapi oleh DJP.

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ABSTRACTThis study aims to analyze whether the final income tax policy that will be applied to the MSMEs sector will experience a collision with Scheme Deemed Net Income for the individual taxpayer (Scheme I) and Scheme Facilities Corporate Income Tax Rate Reduction by 50% for Corporate Taxpayers (Scheme II), analyze the drawbacks of two existing schemes, the final income tax scheme would apply and obstacles that will be encountered if the final income tax scheme is implemented. The method used in this study is qualitative. The theory used in this study is the Tax System, Tax Incentives, Cash Economy, Hard-to-Tax, Presumptive Income Tax and Concept MSMEs.Obstacles encountered in the implementation of the DGT Scheme I and Scheme II are: (a) it is difficult to capture the perpetrators of MSMEs, (b) no tax obligations, (c) Taxation burdensome, (d) the small ratio of the Tax Officer with the registered taxpayer. Final Income Tax Scheme application to MSME sector is Individual Taxpayers and Corporate Taxpayers conducting business with gross turnover in a year is less than Rp. 4.8 billion, except Asongan and Merchants Street, is subject to final income tax rate of 1% of gross turnover during the month. Final Income Tax Imposition scheme would clash with the implementation of the Scheme Scheme I and Scheme II, because the Final Income Tax schemes aimed at the individual taxpayer and the tax obligation provisions governing body set up by the two schemes. Besides the legal basis used in the final income tax is not appropriate. Constraints that will be faced by the DGT's final income tax scheme is the application of (a) the potential loss of tax revenue, (b) Causing confusion for Taxpayers that fall into the category final income, (c) the availability of tax officers in the field to disseminate this policy.Efforts to overcome these obstacles are Leveraging IT as a medium of dissemination, facilitation, simplification of the tax administration system, increasing the number of tax officers. Need clarity whether this final income tax policy is an option in addition to Scheme I and Scheme II, Preparing tax administration system control mechanism. Preparing a strong legal framework regarding the position of final income tax policy. Taxpayer extensification program intensified, Socialization and Increase the number of tax officers as a solution to anticipate obstacles to be faced by the DGT."

"Meningkatnya minat terhadap hewan peliharaan mendorong pertumbuhan populasi dan penjualan hewan peliharaan. Melihat dari karakteristik Pajak Penjualan Barang Mewah, hewan peliharaan dinilai memenuhi karakteristik tersebut. Penerimaan Pajak Penjualan atas Barang Mewah dari peningkatan penjualan hewan peliharaan ini dapat menjadi potensi yang baik untuk menambah pendapatan negara. Penelitian ini bertujuan untuk mengetahui kelayakan hewan peliharaan sebagai suatu objek Pajak Penjualan Barang Mewah dan bagaimana formulasi kebijakan yang tepat untuk pengenaan Pajak Penjualan Barang Mewah atas hewan peliharaan yang tergolong mewah.

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The rise of people's interests in pets encourages the population growth and sales of pets. Based on the characteristics of Sales Tax on Luxury Goods, pets are assessed to be qualified to such characteristics. The income of Sales Tax on Luxury Goods due to the increase of the pets sales can be potential to increase state’s income. This research aims to investigate the properness of pets as Luxury Goods Objects and how to formulate the proper policy of Sales Tax on Luxury Goods on pets as Luxury Goods Objects."

"EPC project meaning that a construction company will handle whole work, from designing activity, procurement and implementation construction. Base imposition withholding tax article 23 and Value Added Tax (VAT) on EPC project are from their service value. However, in fact EPC project have same treatment equal with construction services in general. This difference is happen because there are no specific regulation about the EPC project. The regulation that exist for now, just only controls about the taxation charge for the construction company in general.

The research is using quantitative approach in intention to have better understanding and interpretation about a social phenomenon through observation. This research is among descriptive research to describe research object based on the fact notice or as it is. Primary data gathering is acquired by doing in-depth interview to discover information from informant who is directly involve in EPC project especially with taxation division, the government who is making the policy, tax consultant, academician and association of constructions. Secondary data is acquired by literature study to optimize theoretical framework in deciding the purpose and goal of the research also the concepts and other theoretical material in conjunction with research problem. Data analyses are using qualitative data analysis based on field discovery, both primary and secondary data.

From the analysis that are conducted, it is found that the basic differences about the charge between withholding tax article 23 and basic charge of VAT on EPC project. The reason is there are differences of understanding the regulation that exist, this thing is practically cause some problems, whether it is between the EPC industrialist with the owner of the project, or between the EPC industrialist with the taxation checkers side. So, it is necessary for making the constitution regarding the tax object of EPC project . Next, specific taxation regulation about the EPC project needs to be created, to think of there are non similar understandings of the regulation that exist. With the existence of the specific special regulation about the EPC project, It is doubtfully will not cause the difference of understandings between the EPC industrialist and the owner of the project."

"Penelitian ini membahas mengenai perlakuan pemotongan PPh Pasal 23 atas rangkaian transaksi yang dilakukan oleh freoght forwarding. Di dalam PER-178/PJ/2006, disebutkan bahwa jasa freight forwarding merupakan objek pemotongan PPh pasal 23, sedangkan menurut peraturan terbaru yaitu PER-70/PJ/2007, jasa freight forwarding tidak tedapat di dalam positive list objek PPh pasal 23, maka dari itu jasa freight forwarding bukan merupakan objek pemotongan PPh pasal 23.Metode penelitian yang digunakan dalam penelitian ini adalah dengan pendekatan kuantitatif deskriptif. Jasa freight forwarding itu sendiri adalah rangkaian kegiatan mulai dari pengiriman barang sampai diterimanya barang tersebut, dan didalamnya terdapat beberapa jenis jasa. Termasuk di dalam rangkaian jasa freight forwarding tersebut, ada beberapa jasa yang merupakan positive list objek PPh pasal 23 mengacu pada PER-70/PJ/2007 yaitu seperti : jasa penyimpanan, jasa perantara, jasa pengepakan, jasa pembasmian hama yang banyak dilakukan oleh freight forwarding. Hal ini menimbulkan multitafsir bagi pelaksana maupun pengguna jasa freight forwarding atas beberapa rangkaian jasa freight forwarding karena adanya dispute diantara kedua peraturan tersebut.Dari hasil penelitian peneliti, diketahui bahwa perlakuan pemotongan Pajak Penghasilan Pasal 23 khususnya atas bidang usaha yang bergerak di sektor jasa freight forwarding menunjukkan bahwa ketentuan peraturan perundangundangan perpajakan yang selama ini berlaku tidak selaras dengan asas-asas pemungutan pajak, khususnya asas kepastian hukum.

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This research is tells about withhol treatment on Income Tax Article Art. 23 for transaction by the freight forwarding. In PER-178/PJ/2006, mentioned that freight forwarding sector is one of object from tax income article 23, but according to the newest regulation PER-70/PJ/2007, freight forwarding is not one of the positive list of the object tax income article 23.

In this research, author use the quantitative descriptive approach. The definition of freight forwarding services is a chain of activities and services starting from delivering goods until it reaches its destination. In freight forwarding services series also include several services that has become the positive list object from tax income article 23 according to PER-70/PJ/2007 such as storage, agent services, packaging and pest termination. The definition from two regulations mentioned above, cause so many interpretaion on the field on several services of freight forwarding, either by the executor or by the service-user of freight forwarding, they do not certain which regulation they should use.

From the research that author/writer do, discovered that witholding tax income article 23 shows that tax regulations that are valid nowadays are not liable enough with the certainty of law."

"Skripsi ini membahas dasar pertimbangan perubahan kebijakan pemotongan PPh pasal 21 kepada tenaga ahli dan permasalahan yang timbul dari perubahan kebijakan terhadap pemotongan PPh pasal 21 atas honorarium dokter sebagai tenaga ahli pada tahun 2009. Penelitian ini mengunakan pendekatan kualitatif dan teknik analisis data kualitatif dengan desain deskriptif. Peneliti menyimpulkan bahwa dasar pertimbangan pemerintah mengubah kebijakan pemotongan PPh pasal 21 kepada tenaga ahli untuk mengakomodir pasal 20 Undang-Undang Pajak Penghasilan agar tidak lagi terjadi Lebih Bayar atau Kurang Bayar yang besar ketika perhitungan pajak diakhir tahun. Adapun permasalahan-permasalan yang timbul pada tahun 2009 terdapat pada dua sisi. Pertama, sisi rumah sakit selaku pemotong pajak yaitu ketidakpastian ketentuan perhitungan pemotongan PPh pasal 21 kepada tenaga ahli dan kompleksitas administrasi. Kedua, sisi Dokter sebagai Wajib Pajak yaitu masih terjadinya Lebih Bayar ketika perhitungan pajak diakhir tahun sehingga berimplikasi timbulnya kekhawatiran akan dilakukannya pemeriksaan pajak.

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This thesis is delivered to criticize the main consideration of Income Tax article 21 policy change toward the personal professional income and its unexpected problem of the above change toward the doctors as professional worker within fiscal year 2009. This research used qualitative approach and qualitative methods in data analysis techniques which also used descriptive design.

In the end, the researcher conclude that the main consideration to change the policy of Income tax article 21 was to accommodate the implementation of article 20 in order to avoid overpayment and less payment when computing tax burden in the end of fiscal year.

The problems are occurred from both hospital point of view and tax payer point of view. As a tax withholder, the hospital has two problems, the uncertainty over the law of Income Tax article 21 policy change toward the personal professional income and administration complexity. As a tax payer, the doctors still have the overpayment in the end of fiscal year until have the impact appear worried will to do tax audit."

"Tesis ini bertujuan untuk menganalisa pengenaan pajak penghasilan atas transaksi pengalihan participating interest oleh kontraktor minyak dan gas bumi sebagaimana diatur dalam Peraturan Pemerintah No. 79 Tahun 2010 dalam kerangka peraturan perundang-undangan perpajakan yang berlaku termasuk di dalamnya Perjanjian Penghindaran Pajak Berganda. Penelitian ini juga dimaksudkan untuk menjadi bahan masukan bagi pemegang otoritas di pemerintahan dalam usaha pemungutan pajak atas transaksi pengalihan tersebut sehingga dapat memberikan kepastian hukum bagi kedua belah pihak agar iklim usaha di bidang minyak dan gas bumi tetap kondusif untuk investasi.

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This thesis is aimed to analyse the of the income tax imposition on participating interest transfer by an oil and gas contractor under Government Regulation No. 79 in 2010 within the applicable tax law and regulation framework including the application of tax treaty, as well as the relevant domestic tax regulation. This thesis was also intended to be an input for the Relevant Government Authority for tax collection on the transfer of participating interest in order to provide legal certainty for both parties, therefore the business of oil and gas industry remains conducive to investment."

"Mengacu pada ketentuan Pasal 11 UU Pajak Pertambahan Nilai (UU PPN), saat terutangnya pajak atas penyerahan Barang Kena Pajak (BKP) adalah saat penyerahan atau saat pembayaran, mana yang lebih dahulu terjadi. Saat penyerahan BKP kemudian ditentukan dalam beberapa kategori, termasuk pada saat pengakuan pendapatan, saat pengakuan piutang atau saat pembuatan faktur penjualan. Namun penentuan saat penyerahan yang berlaku umum ini tidak berlaku untuk penyerahan BKP konsinyasi yang saat penyerahannya diatur secara khusus pada saat diserahkannya barang untuk dititipkan. Penelitian ini dilakukan berdasarkan pendekatan kualitatif dan bertujuan untuk menganalisa ketentuan PPN atas penyerahan BKP dalam transaksi konsinyasi dan kesesuaiannya dengan konsep penyerahan serta menggambarkan kendala yang dihadapi oleh PKP dalam melaksanakan ketentuan PPN atas transaksi konsinyasi.

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Pursuant to provision of Article 11 of prevailing Value Added Tax (VAT) Law, supply on taxable goods is due when the goods are delivered or when the payment are made, whichever occurs first. The taxable supply then determined in several catagories away other things to be in line with the revenue recognition as for accounting purpose, on receivable recognition, or when the invoice is issued. However, this general provision of time supply determination does not apply for supply of goods on consignment transaction that is normally due on delivery of consignment goods. Therefore, the purpose of research that conducted by the qualitative approach is to analyze the VAT provision of supply of goods on consignment transaction and it's conformity with taxable supply concept and describes the obstacles encountered by taxable person in implementing the provision of the VAT consignment transaction."