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"The consequence of the implementation of the Law Number 22 Year 1999 on the Local Government is to apply the fiscal decentralization in giving an adequate fund for the autonomous local government in order to finance its authority. One of evidences of the implementation of the fiscal decentralization is the birth of the Law Number 34 Year 2000, which is the modification of the Law Number 18 Year 1997, on Local Taxes and Tariffs, furthermore, to support this Law, Government Regulation Number 65 Year 2001 on Local Tax was also launched. In addition to the authority that is written in the Law Number 34, This Government Regulation Number 65 year 2001 authorizes local government to tax.

In applying the Law and Government Regulation on Local Tax and Tariff, central government has an important role to ensure that the implementation of the local's authority in taxing does not have negative effect to the local and national economic growth. Without ignoring the fairness aspect and local community burden, this somehow" overlapping taxing between Central and Local Government should be done through Controlling. The Central control on the Local Regulation on local tax is administrated by the State Minister and Finance Minister. This control is written in the Law Number 3412000, Government Regulation Number 6512000, Government Regulation 20/2001 on Supervising and Controlling the Local Government Arrangement, and the Presidential Decree Number 7412001 on the Local Government Arrangement Management Control.

In the implementation, the local regulation on the local tax is considered troublesome because is contradict the article 2 : 4 Law Number 34/2000 and also it disobey the Law and Regulation that orders the Local Government has to submit its Local Regulation on tax to the Home Affairs Minister and the Finance Minister in the latest of 15 (fifteen) days since it is declared. Some points that could be stressed from this problem are: Firstly, How is the role of the Home Affairs Minister and the Finance Minister in the implementation of tax decentralization that is given to the Local Government as written in article 2 : 4 Law 34/2000? Secondly, how is the control of the both ministers in the implementation of the tax decentralization in the Local Government?

Reviewing these problems, in the general the theory of Central-Local can be discussed 3 approaches as follows: local-government centered approach, service centered approach, and the mix democratic-administrative value approach. In the implementation of the fiscal decentralization, theories that be could used in the Central-Local relationship in financial aspect are partnership model and agency model. Fiscal decentralization is based on 2 perspectives, bottom-up and top-down. To review the role and control of Home Affairs Minister and Finance Minister, there are 4 central roles in the Central-Local relationship which affect the controlling, they are : promote role, preventive role, punitive role, and reformative role. The review on the controlling is also using theory that relates the base of controlling in the local autonomy, the condition that needed to avoid the control transforms to limiting Local Government autonomy, and the major bases of the controlling mechanism.

This research is using a qualitative approach explaining the social trend or social reality, stressing in the role and control of Home Affairs Minister and Finance Minister on Local Tax Regulation. The discussion is described descriptively that focused in 2 major fields. The first is the illustration of the role of the Home Affairs Minister and Finance Minister in the implementation of tax decentralization which is conducted by the local governments, and the second is the illustration of the implementation of control conducted by both Ministers.

Based on the research that has been done, there are some conclusions that can be taken. (1) The fiscal decentralization in Indonesia is using the partnership model and the bottom up which is based on local-government centered approach. (2) Troubled Local tax regulation is the negative product of the local-government centered approach. (3) Both Home Affairs and Finance Ministers are tend to imply promotive and preventive role, however, they are ignoring the proportional balance in implying punitive and reformative tole. (4) The effect of the both Ministers' role is the less effective control from both Ministers that caused conflict between both institutions in. (5) The coordination between both Ministers have not settled yet.

Refer to those conclusion, advices that can be given in this thesis are as follow: (1) The Partnership Model and the bottom-up should also balance the democratization, efficiency, and administratively economical local government. (2) the local-government centered approach has to be changed with approach that combine the democratic and administrative value. (3) Home Affairs Minister and Finance Minister should imply the balance and proportional promotive, preventive, punitive, and reformative role. (4) There is a need of a clear line separating between the Home Affairs Minister and Finance Minister's authority. (5) The need of clear control coordination should be followed by the modification of the Law 34/2000, Government Regulation 65/2001, and Government Regulation 20/2001."

"[Tesis ini membahas tentang perlunya dilakukan pembatasan kewenangan pemungutan pajak daerah (closed list) pada Pemerintahan Daerah Kabupaten/Kota selaku penyelenggara otonomi daerah yang seluas-luasnya. Pada sisi lain perlu juga dilakukan penambahan basis pemungutan pajak daerah Kabupaten/Kota. Kebijakan pembatasan kewenangan atas pajak daerah ini ditetapkan dalam UU Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Penerapan prinsip “open list” dalam UU Perpajakan Daerah sebelumnya,dirasakan memberatkan masyarakat, pada sisi lain Pendapatan Asli Daerah Kabupaten/Kota rata-rata hanya mencapai kurang dari 10%, oleh karenanya UU Nomor 28 Tahun 2009 merubah prinsip “open list” menjadi “closed list” dan menambah basis pemungutan pajak daerah kabupaten/kota. Hasil penelitian menunjukkan, pembatasan kewenangan diperlukan untuk menjamin kepastian hukum agar pelaksanaan pemungutan pajak tidak menimbulkan penyalahgunaan wewenang dari administrasi pemerintahan. Penambahan basispemungutan pajak telah berdampak positif terhadap peningkatan Pendapatan Asli Daerah, khususnya pada Pemerintahan daerah Kabupaten Bogor. Namun dalam perjalanannya beberapa ketentuan dalam UU Nomor 28 Tahun 2009 dirasakan sudah tidak sesuai dengan perkembangan perubahan sosial oleh karenanya perlu dilakukanpenyesuaian dalam UU ini.;This thesis discusses about the need to limit the local tax collection authority (closed list) on the Regional Government of Regency/City as the administrator of regional autonomy in the widest meaning. On the other hand it is also necessary to addthe local tax collection base of Regency/City. The policy of limitation of local tax collection established in Law No. 28 Year 2009 on Regional Taxes and Levies. Application of the principle of “open list” in the previous law of local taxation is perceived of burdening the public, on the other hand the Regency /City Revenue in average only account for less than 10%, therefore, Law No. 28 of 2009 changed the principle of “open list” to became “closed list” and added the tax collection base of the regency/city. The research results showed that the limitation of authority is necessary to ensure legal certainty that the implementation of tax collection does not cause any abuse of authority of government administration. The addition of the tax collection base has positive impact on the improvement of regional revenue, particularly in Bogor Regency Administration. However, in the course, some provisions of Law No. 28 of 2009 is inconsistent with the development of social change that it is therefore necessary to make adjustments to this Law., This thesis discusses about the need to limit the local tax collection authority(closed list) on the Regional Government of Regency/City as the administrator ofregional autonomy in the widest meaning. On the other hand it is also necessary to addthe local tax collection base of Regency/City. The policy of limitation of local taxcollection established in Law No. 28 Year 2009 on Regional Taxes and Levies.Application of the principle of “open list” in the previous law of local taxation isperceived of burdening the public, on the other hand the Regency /City Revenue inaverage only account for less than 10%, therefore, Law No. 28 of 2009 changed theprinciple of “open list” to became “closed list” and added the tax collection base of theregency/city.The research results showed that the limitation of authority is necessary toensure legal certainty that the implementation of tax collection does not cause anyabuse of authority of government administration. The addition of the tax collectionbase has positive impact on the improvement of regional revenue, particularly inBogor Regency Administration. However, in the course, some provisions of Law No.28 of 2009 is inconsistent with the development of social change that it is thereforenecessary to make adjustments to this Law.]"

"ABSTRAK

Abstrak

Seiring pembagian kekuasaan kepada Pemerintah Daerah, yang membutuhkan sumber pendanaan guna menjalankan roda pemerintahan maka Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2) dipilih sebagai salah satu jenis pajak yang diserahkan pemungutannya kepada Pemerintah Daerah berdasarkan UU No.28 Tahun 2009 tentang Pajak Daerah dan Retribusi.Adapun studi kajian dilakukan di Kota Pematangsiantar dimana telah ditetapkan Perda No 6 Tahun 2011 tentang Pajak Daerah. Dalam Pengalihan tersebut dijumpai beberapa masalah yaitu bagaimana pemungutan PBB P2 dari Pemerintah Pusat kepada Pemerintah Daerah sebelum dan sesudah berlakunya UU No.28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, Bagaimana mekanisme dalam penetapan Nilai Jual Objek Pajak PBB P2 di Kota Pematangsiantar yang memenuhi asas kepastian, Bagaimana upaya hukum Pemerintah Kota Pematangsiantar untuk dapat menagih PBB P2 yang terutang sebelumnya dikelola pemerintah pusat kepada pemerintah daerah ketika terjadi Pengalihan.

Metode penelitian yang dilakukan adalah penelitian yuridis normatif atau doktrinal dan pendekatan yang dilakukan ialah melalui pendekatan perundang-undangan (Statute Approach). Teknik pengumpulan data dalam penulisan ini dilakukan dengan cara Penelitian Kepustakaan (library research) dan Wawancara pada Kantor Badan Pendapatan, Pengelolaan Keuangan dan Aset Daerah Kota Pematangsiantar yang digunakan untuk memperoleh data.

Dengan diterbitkannya Peraturan daerah Kota Pematangsiantar No.6 Tahun 2011 tentang Pajak Daerah, maka telah beralih pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan dari Pemerintah Pusat kepada Pemerintah Kota Pematangsiantar. Nilai Jual Objek Pajak Kota Pematangsiantar ditetapkan berdasarkan Surat Keputusan Walikota yang diperbaharui tiap tahun guna memenuhi asas kepastian hukum dan Pemerintah Kota Pematangsiantar dalam upaya penagihan utang pajak baik sebelum dialihkan kepada Pemerintah Kota Pematangsiantar maupun sesudah dikelola pemungutannya oleh Pemerintah Kota Pematangsiantar diberikan kewenangan untuk dapat menagih dengan paksa sesuai dengan UU No.19 Tahun 2000, sampai saat ini Pemerintah Kota Pematangsiantar menggunakan upaya dengan cara teguran guna memberikan kesadaran bagi wajib pajak untuk melakukan pembayaran Pajak Bumi dan Bangunan Perdesaan dan Perkotaan.

Kata Kunci : Pemerintah Daerah, Pajak Bumi dan Bangunan Perdesaan dan Perkotaan, Nilai Jual Objek Pajak.

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ABSTRACT

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Abstract

As the distribution of power to the Regional Government, which requires funding sources to run the government, the Land and Rural and Urban Building Taxes (PBB P2) are selected as one type of tax that is levied to the Regional Government based on Law No.28 of 2009 concerning Regional Taxes and Retribution. The study was carried out in Pematangsiantar City where Regional Regulation No. 6 of 2011 concerning Regional Taxes was established. In the transition found several problems, namely how to collect PBB P2 from the Central Government to the Regional Government before and after the enactment of Law No.28 of 2009 concerning Regional Taxes and Regional Retributions, How is the mechanism in determining the Selling Value of PBB P2 Tax Objects in Pematangsiantar City that meets the principle certainty, How is the legal effort of the Pematangsiantar City Government to be able to collect the PBB P2 owed previously managed by the central government to the regional government when the transition occurs.

The research method used is normative or doctrinal juridical research and the approach taken is through the Statute Approach. Data collection techniques in this writing are carried out by means of Research Library (library research) and Interviews at the Regional Office of Revenue, Financial and Asset Management of Pematangsiantar City which are used to obtain data.

With the issuance of Pematangsiantar City Regional Regulation No.6 of 2011 concerning Regional Taxes, it has switched the collection of Land and Rural and Urban Taxes from the Central Government to the Pematangsiantar City Government. The Pematangsiantar City Tax Object Selling Value is determined based on the Mayor's Decree renewed annually to fulfill the principle of legal certainty and the Pematangsiantar City Government in the effort to collect tax debt before being transferred to Pematangsiantar City Government or after being managed by Pematangsiantar City Government is given the authority to be able to collect Forcibly in accordance with Law No.19 of 2000, until now the Pematangsiantar City Government uses efforts by means of reprimand to provide awareness for taxpayers to make payments for Land and Rural and Urban Taxes.

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"Munculnya Peraturan Peraturan Menteri Hukum dan Ham Nomor 22 Tahun 2018 tentang Pengharmonisasian Rancangan Peraturan Perundang-Undangan Yang Dibentuk Di Daerah Oleh Perancang Peraturan Perundang-Undangan menimbulkan berbagai polemik. Kementerian Dalam Negeri mengajukan surat permohonan pencabutan atas peraturan menteri tersebut karena dianggap telah melampaui kewenangan dalam proses pengharmonisasian peraturan daerah kabupaten. Mengingat sejauh ini Kementerian Dalam Negeri yang banyak berperan dalam pembentukan peraturan daerah. Adanya surat permohonan ini justru diselesaikan melalui rapat koordinasi penyelesaian yang berakhir dengan kesepakatan. Bukan justru dengan melakukan pendekatan secara teori. Dampaknya adalah di Pemerintah Daerah Kabupaten Sukabumi merasa bahwa Peraturan Menteri Hukum dan Ham Nomor 22 Tahun 2018 tentang Pengharmonisasian Rancangan Peraturan Perundang-Undangan Yang Dibentuk Di Daerah Oleh Perancang Peraturan Perundang-Undangan tidak dapat diterapkan. Pemerintah Daerah tersebut melihat bahwa peran Kementerian Dalam Negeri dapat fokus terhadap pengembangan kompetensi perancang.

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The emergence of Minister of Law and Human Rights Regulation Number 22 Year 2018 concerning Harmonization of Draft Laws Formed in Regions by Drafting of Laws and Regulations raises various polemics. The Ministry of Home Affairs submitted a letter of application for revocation of the ministerial regulation because it was considered to have exceeded the authority in the process of harmonizing the district regulations. Considering so far the Ministry of Home Affairs has a lot to play in forming local regulations. The existence of this request letter was actually completed through a coordination coordination meeting which ended with an agreement. Not precisely with a theoretical approach. The impact is that the Sukabumi District Government feels that the Minister of Law and Human Rights Regulation No. 22 of 2018 concerning the Harmonization of Draft Laws Formed in the Regions by the Designers of Legislation and Regulations cannot be applied. The Regional Government sees that the role of the Ministry of the Interior can focus on developing the competency of the designer."

"Wajib Pajak dengan self assessment system membutuhkan pendampingan Konsultan Pajak untuk memberikan jasa perpajakan dalam rangka melaksanakan hak dan memenuhi kewajiban perpajakannya sesuai dengan peraturan perundang-undangan perpajakan. Regulasi profesi Konsultan Pajak hanya diatur setingkat Peraturan Menteri. Padahal seharusnya Konsultan Pajak diatur di tingkat peraturan perundang-undangan. Tesis ini ditulis dengan tujuan menganalisis pengaturan profesi Konsultan Pajak agar mempunyai kepastian hukum dan menganalisis implikasi Putusan Mahkamah Konstitusi No. 63/PUU-XV/2017 terhadap Undang-Undang tentang Ketentuan Umum dan Tata Cara Perpajakan dan Peraturan Menteri Keuangan terkait profesi Konsultan Pajak. Penelitian ini merupakan penelitian hukum normatif atau penelitian hukum doktrinal dengan data sekunder yang terdiri dari bahan hukum primer, bahan hukum sekunder, dan bahan hukum tersier dengan pendekatan perundang-undangan (statute approach), pendekatan kasus (case approach), dan pendekatan historis (historical approach). Pentingnya kehadiran Konsultan Pajak dalam dunia perpajakan harus diatur dalam peraturan perundang undangan setingkat undang-undang untuk memberikan landasan dan kepastian hukum. Implikasi Putusan Mahkamah Konstitusi No. 63/PUU-XV/2017 memberi kesempatan bagi profesi lain termasuk advokat untuk dapat menjadi kuasa Pajak yang sebelumnya hanya berlaku bagi konsultan pajak dan Karyawan Wajib Pajak. Perlu melakukan perubahan aturan Peraturan Perundang-undangan dan Peraturan Menteri Keuangan terkait profesi Konsultan Pajak sebagai Kuasa Wajib Pajak agar tidak ada pembatasan subyek sebagai kuasa perpajakan yang bukan Konsultan Pajak dan segera menyusun dan mengesahkan Rancangan Undang-Undang (RUU) tentang Konsultan Pajak.

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Taxpayers with a self-assessment system need assistance from a Tax Consultant to provide tax services in order to exercise their rights and fulfil their tax obligations in accordance with tax laws and regulation. A Tax Consultant Regulations only arranged in Ministry regulation level. Even though, the Tax Consultant should be regulated at the level of legislation. This thesis was written with the aim of analyzing the professional arrangement of Tax Consultants in order to have legal certainty and analyze implication the decision of constitutional court No. 63/PUU-XV/2017 of the Law concerning General Provisions and Procedures for Taxation and Regulation of the Minister of Finance related to the profession of Consultants. This research is legal research or doctrinal legal research. By secondary data consisting of primary legal materials, secondary legal materials, and tertiary legal materials with statute approach, case approach, and historical approach. The present of Tax Consultant is very important in the world of taxation and must be regulated in legislation at the level of the law to provide a legal basis and certainty. Implications decision of Constitutional Court No. 63 / PUU-XV / 2017 gives an opportunity for other professions including advocates to become tax authorities who previously only applied to tax consultants and taxpayer employees. It is necessary to amend the rules and regulations of the Minister of Finance related to the profession of Tax Consultants as Taxpayers' Authorities so that there are no subject restrictions as tax authorities who are not Tax Consultants and immediately compile and approve the Draft Law on Tax Consultants."

"Penelitian ini membahas tentang dampak yang ditimbulkan oleh PeraturanMenteri Keuangan No 74 2010 khususnya bagi pelaku usaha dan penerimaanNegara dari sektor pajak Bagi pengusaha kena pajak aturPenelitian ini membahas tentang dampak yang ditimbulkan oleh Peraturan Menteri Keuangan No. 74/2010 khususnya bagi pelaku usaha dan penerimaan Negara dari sektor pajak. Bagi pengusaha kena pajak aturan pedoman perhitungan pengkreditan pajak masukan tersebut diharapkan tidak hanya memberikan manfaat secara administrasi namun juga secara arus kas mereka. Sementara itu sudah sepatutnya Direktorat Jenderal Pajak melakukan pengendalian dan pengawasan atas kegiatan perdagangan eceran agar dapat dijadikan sebagai salah satu sumber pemasukan bagi negara. Hal lain yang perlu dicermati bahwa PPN dapat menjadi salah satu andalan Negara dalam meningkatkan penerimaan dari sektor perpajakan. Metode yang digunakan dalam penelitian ini adalah kualitatif. Teknik pengumpulan data dilakukan menggunakan wawancara mendalam dan studi pustaka. Analisa yang dilakukan adalah dengan membandingkan data-data yang telah diperoleh dengan teori yang ada dan peraturan yang berlaku. Perbandingan yang dilakukan mengacu pada tema penelitian ini. Kelemahan penelitian skripsi ini adalah masih adanya data yang kurang didapatkan untuk dijadikan bahan perbandingan, namun dari penelitian ini dapat diperoleh gambaran secara umum tentang dampak dari PMK No. 74/2010 tersebut.

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This study discusses about Regulation of Finance Ministry’s (No. 74/2010) impact for entrepreneur and national tax revenue. Entrepreneurs expect that the regulation not only gives ease of administration but also profit for their cash flow. Direktorat Jenderal Pajak should control and secure the retail transaction in order that transaction could become one of source of income for national tax revenue. The research method used in this study is a qualitative. Data collection techniques performed using in-depth interview and literature study. Analysis was performed by comparing the data have been obtained with the existing theory and regulations. Comparisons are made referring to the theme of this research. The weakness of this thesis research is still a lack of data available to be used as a comparison, but from this study may provide a general description of the impact from Regulation of Finance Ministry No. 74/2010."

"ABSTRAKTesis ini membahas tentang sejarah pengaturan pengawasan pemerintah pusatterhadap peraturan daerah dari era orde lama hingga orde reformasi serta analisisterhadap pengawasan peraturan daerah pada periode tahun 2004 sampai dengan2013 baik dari segi pengaturan maupun pelaksanaan. Penel itian ini tergolongdalam penel itian yuridis empiris. Hasil penelitian ini menyarankan agar segeradilakukan perbaikan dan penatan ulang atas sistem norma hukum yang mengaturtentang pengawasan pemerintah pusat terhadap peraturan daerah agar terwujudsuatu tertib hukum dalam pelaksanaan tugas pemerintahan.

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ABSTRACTThis thesis overviews the historical aspect of central government control of localregulation since the old order to the reform order as well as analysis of centralgovernment control of local regulation in the period year 2004 to 2013 in terms ofboth regulation and implementation. This research classified as empirical legalstudy. The results of this research suggest an immediate amendment and arestructuration over legal norms system governing the central government controlmecanism to local regulations in order to form an orderly administration of lawin the performance of duties."

"[ABSTRAKSelama ini para importir hanya melaporkan kewajiban pajak seharga cetakkopi film sebagai Nilai Pabean. Pada saat DBC melakukan audit terhadapbeberapa perusahaan importir film, ditemukan bahwa importir tersebut memilikiutang pajak terhadap royalti atas pembayaran ke luar negeri kepada produsen filmdi luar negeri. Utang pajak tersebut timbul karena terdapat perbedaan persepsimengenai pengenaan pajak terhadap royalti yang dibayarkan oleh importir filmkepada produsen film di luar negeri. Permasalahan yang dibahas dalam tesis iniadalah apa yang menjadi latar belakang dibuatnya Peraturan Menteri KeuanganNomor 102/PMK.011/2011 mengenai pajak film cerita impor dan bagaimanapengenaan pajak pertambahan nilai film cerita impor sebelum dan sesudahberlakunya Peraturan Menteri Keuangan Nomor 102/PMK.011/2011. Penelitianini menggunakan metode penelitian normatif dengan sifat penelitian deskriptifanalitis, data yang digunakan adalah data sekunder terdiri dari bahan primer,bahan sekunder dan bahan tertier. Pengumpulan data dilakukan dengan studikepustakaan dan wawancara, analisis data secara kualitatif. Latar belakangdikeluarkannya Peraturan Menteri Keuangan Nomor 102/PMK.011/2011disebabkan adanya perbedaan persepsi mengenai pengenaan pajak terhadaproyalti yang dibayarkan oleh para importir film kepada produsen film di luarnegeri. Pengenaan pajak pertambahan nilai berdasarkan Peraturan MenteriKeuangan Nomor 75/PMK.03/2010, yaitu penggunaan nilai lain sebagai dasarpengenaan pajak untuk penyerahan film cerita adalah dari perkiraan hasil rata-rataper judul film. Pengenaan pajak pertambahan nilai berdasarkan Peraturan MenteriKeuangan Nomor 102/PMK.011/2011 adalah berdasarkan nilai lain sebagai dasarpengenaan pajak yaitu sebesar Rp12.000.000 per copy Film Cerita Impor baikatas impor Film Cerita maupun Atas penyerahan Film Cerita Impor oleh Importirkepada Pengusaha Bioskop.

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ABSTRACTDuring this time the importer only report tax obligations for print copies ofthe film as the value of the customs. At the time of DBC audit against some movieimporter company, found that the importers have tax debts against royalties overpayments abroad to foreign film producers. The tax debt arises because there is adifference of perception about the imposition of taxes against the royalties paid by theimporter of the film to the producers of the film abroad. The problems discussed inthis thesis is what becomes the background of establishing the regulation of theMinister of finance Number 102/FMD. 011/2011 tax story film import and how theimposition of value added tax of imported films before and after the enactment of theregulation of the Minister of finance Number 102/FMD. 011/2011. This research usesresearch methods with normative descriptive research analytical properties, the dataused are secondary data composed of primary materials, secondary materials andmaterials tertier. Data collection is done with the study of librarianship andinterviews, qualitative data analysis. Background the issue of regulation of theMinister of finance Number 102/FMD. 011/2011 due to a difference of perceptionabout the imposition of taxes against the royalties paid by the importer of the film tothe producers of the film abroad. The imposition of value added tax based on theregulation of the Minister of finance Number 75/FMD. 03/2010, namely the use ofother values as the basis for the imposition of the tax for the delivery of the film'sstory is the estimated average yield per movie title. The imposition of value added taxbased on the regulation of the Minister of finance Number 102/FMD. 011/2011 wasbased on other values as the basis for the imposition of taxes that is amounting to Rp12,000,000 per copy Import feature Film good Movie imports Top Stories as well asOver the submission of Films Imported by the importer to entrepreneurs of cinema, During this time the importer only report tax obligations for print copies ofthe film as the value of the customs. At the time of DBC audit against some movieimporter company, found that the importers have tax debts against royalties overpayments abroad to foreign film producers. The tax debt arises because there is adifference of perception about the imposition of taxes against the royalties paid by theimporter of the film to the producers of the film abroad. The problems discussed inthis thesis is what becomes the background of establishing the regulation of theMinister of finance Number 102/FMD. 011/2011 tax story film import and how theimposition of value added tax of imported films before and after the enactment of theregulation of the Minister of finance Number 102/FMD. 011/2011. This research usesresearch methods with normative descriptive research analytical properties, the dataused are secondary data composed of primary materials, secondary materials andmaterials tertier. Data collection is done with the study of librarianship andinterviews, qualitative data analysis. Background the issue of regulation of theMinister of finance Number 102/FMD. 011/2011 due to a difference of perceptionabout the imposition of taxes against the royalties paid by the importer of the film tothe producers of the film abroad. The imposition of value added tax based on theregulation of the Minister of finance Number 75/FMD. 03/2010, namely the use ofother values as the basis for the imposition of the tax for the delivery of the film'sstory is the estimated average yield per movie title. The imposition of value added taxbased on the regulation of the Minister of finance Number 102/FMD. 011/2011 wasbased on other values as the basis for the imposition of taxes that is amounting to Rp12,000,000 per copy Import feature Film good Movie imports Top Stories as well asOver the submission of Films Imported by the importer to entrepreneurs of cinema]"