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

"ABSTRAKSkripsi ini meninjau Peraturan Direktur Jenderal Pajak Nomor PER-17/PJ/2015 tentang Norma Penghitungan Penghasilan Neto terhadap beberapa pekerja bebas tertentu. Pembahasan dalam skripsi ini mencakup pembahasan terkait pengaturan mengenai Norma Penghitungan Penghasilan Neto terhadap Wajib Pajak Profesi Penulis, Notaris, dan Dokter serta penerapan peraturan tersebut ditinjau dari Asas Kepastian Hukum terhadap Wajib Pajak Profesi Penulis, Notaris, dan Dokter. Metode penelitian yang digunakan dalam penelitian ini berbentuk penelitian yuridis normatif dengan tipe penelitian deskriptif analitis. Pada penerapan Peraturan Direktur Jenderal Pajak Nomor PER-17/PJ/2015 tentang Norma Penghitungan Penghasilan Neto terdapat dua permasalahan yaitu perbedaan interpretasi peraturan tersebut yang menyebabkan dikeluarkannya press release dan surat edaran untuk permasalahan tersebut. Permasalahan kedua adalah masih terdapat adanya ketidaktahuan wajib pajak terhadap peraturan tersebut. Permasalahan pertama pada penerapan peraturan tersebut akan ditinjau dengan Asas Kepastian Hukum dalam hukum pajak. Hasil penelitian dalam skripsi ini adalah bahwa pengaturan mengenai Norma Penghitungan Penghasilan Neto terhadap Wajib Pajak Profesi Penulis, Notaris, dan Dokter diatur melalui Klasifikasi Lapangan Usaha KLU masing-masing profesi yang terdapat pada Lampiran Peraturan Direktur Jenderal Pajak Nomor PER-17/PJ/2015 tentang Norma Penghitungan Penghasilan Neto. Selanjutnya, bahwa terdapat ketidakpastian hukum dalam Peraturan Direktur Jenderal Pajak Nomor PER-17/PJ/2015 tentang Norma Penghitungan Penghasilan Neto dikarenakan adanya surat edaran terkait peraturan tersebut.

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ABSTRACTThis thesis reviewed on the Regulation of the Director General of Tax No. PER 17 PJ 2015 on Norms of Net Income Calculation of several specific free workers. The discussions in this thesis included discussion on the arrangement in the Regulation of the Director General of Tax No. PER 17 PJ 2015 towards Taxpayer of Writer, Notary, and Doctor Profession and the implementation of the regulation based on the principle of legal certainty towards Taxpayer of Writer, Notary, and Doctor Profession. The research method used in this research is in the form of normative juridical research with descriptive analytic research type. On the implementation of the Regulation of the Director General of Tax No. PER 17 PJ 2015, there are two problems which are the differences of interpretation in the regulation which resulted in issuing a press release and a circular relating to the problem. The second problem is the ignorance of the taxpayer regarding the regulation. The first problem on the implementation of the regulation will be reviewed by the principle of legal certainty in the tax law. The result in this thesis is that the arrangement on Norms of Net Income Calculation towards Taxpayer of Writer, Notary, and Doctor Profession has been regulated based on their Business Field Classification in the appendices of Regulation of the Director General of Tax No. PER 17 PJ 2015. Moreover, there is a legal uncertainty in the Regulation of the Director General of Tax No. PER 17 PJ 2015 caused by a circular letter related to the regulation. "

"Related to economic globalization era, many big scale companies make decision to hold their business in other countries. Indonesia as developing country also includes the nation actively conducts their efforts to attract investors. As the consequences of the business, many big scale companies develop their business in Indonesia. The form of business activities that many conducted by the big scale companies is branch (permanent establishment).The income tax on the permanent establishment ("PE") operation actually represent great potential tax object, but the enforcement on its tax imposition still has not optimal yet. Therefore, the loss of fiscal potential contained in each BUT activity should be anticipated by Directorate General of Taxation by formulating the efforts that may be conducted by the Directorate General of Taxation in supporting the optimization of the income tax revenue on this PE. Moreover, the hindrances facing the tax imposition on this PE revenue should be identified carefully in order to seek the proper handling efforts.The determination of the profit amount on the companies will be fit with the actual condition and is not conducted hypothetically if carried in resident country. However, in case the business is conducted in the source country, its consequences that the source country also requires the cost in order that the business may operate. Therefore, the source country also should be given the taxing right on the business income gained by PE in the source country. How far the taxing right of the source country on the income from its region is determined by some criterion. The main criteria of PE is a "fixed place of business", namely there is a permanent place to conduct the business activities in the source country.The purpose of this thesis is to describe the treatment of income tax imposition on PE in Indonesia, arising issues and efforts that may be conducted by the Directorate General of Taxation in order that the collection of income tax on PE is more optimum.The used research method in this thesis writing is descriptive analytical method. The research was conducted through interviews with some tax official and tax officers, tax consultants, taxpayers and the potential taxpayers. The document investigation was conducted based on the scientific works and the tax regulations either based on the law, its implementation terms, or terms contained in tax treaties.Based on the research conducted in the field it was known that Badora Tax. Office had no sufficient capabilities to be able to identify BUT especially for the activity type of service provider. The difficulty to detect PE existence of the activity type of service provider also can not separated by the existing weaknesses in Badora Tax Office it self.From analysis result was obtained conclusion that activity type of activity type of service provider actually represents the very potential tax object, but it was not explored optimally, as hindered by the low understanding especially concerning international tax (especially on PE) and the minimum English language ability in the tax officers, and the limited staff fully understanding the type of business of each PE taxpayer.On the above conclusion, that it is suggested to improve the English language capability and the understanding on the international tax knowledge, it is better to hold the special education periodically and in sustainable way."

"Potensi penerimaan pajak dari High Net Worth Individual (HNWI) masih dapat dioptimalkan dikarenakan persentase penerimaannya masih lebih kecil dari WP Badan sehingga unit khusus yang mengadministrasikan Wajib Pajak Orang Pribadi (WP OP) HNWI memiliki peranan yang cukup penting. Penelitian ini bertujuan untuk menganalisis optimalisasi pemungutan Pajak Penghasilan HNWI di Kantor Pelayanan Pajak (KPP) Wajib Pajak Besar Empat. Penelitian ini menggunakan metode kualitatif dengan analisis deskriptif. Hasil menunjukkan pemungutan PPh WP OP HNWI di KPP WP Besar Empat kurang efektif berdasarkan kerangka evaluasi teori efektivitas organisasi (Campbell, 1974). Keberhasilan program bernilai belum efektif dikarenakan masih terdapat Wajib Pajak Nonefektif dan beberapa Klasifikasi Lapangan Usaha tidak menggambarkan HNWI. Keberhasilan sasaran belum efektif dalam pertumbuhan penerimaan PPh WP OP HNWI namun kepatuhan WP OP HNWI bernilai efektif. Kualitas input dan output juga cukup efektif dengan sedikitnya jumlah SP2DK dari Account Representative yang diusulkan pemeriksaan namun porsi pemeriksaan terhadap WP OP dari pemeriksa masih rendah. Porsi penerimaan PPh WP OP HNWI dari target masih rendah sehingga dinilai kurang efektif.

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Potential tax revenue from High Net Worth Individuals (HNWI) can be optimized since the percentage of its revenue still lower than Corporate Tax revenue thus special unit administrating HNWI has a significant role. The aim of this study is to analyze the optimization of Income Tax collection from HNWI at the Tax Service Office (KPP) of the Large Tax Office Four (LTO 4). This research uses a qualitative method with descriptive analysis. The results indicate that the collection of Income Tax from Individual Taxpayers from HNWI at the LTO 4 is less effective based on the evaluation framework of organizational effectiveness theory (Campbell, 1974). The success of the program is deemed not yet effective due to the presence of non-effective Taxpayers and some Business Field Classifications that do not depict HNWI. The success of the objectives is not yet effective in the growth of income tax revenue from WP OP HNWI but effective in the compliance of WP OP HNWI. The quality of input and output is also quite effective with a small number of proposed SP2DK (Tax Audit Reports from Account Representative) for examination but the proportion of tax audit by Auditor is still remaining low to the HNWI. The proportion of Income Tax revenue from WP OP HNWI compared to the target is still low, hence considered less effective."

"Penelitian ini dilakukan untuk mengetahui praktik edukasi perpajakan yang dilakukan terhadap Wajib Pajak badan asing yang terdaftar di KPP Badan dan Orang Asing dan kesesuaiannya dengan pedoman dan ketentuan peraturan perundang-undangan. Penelitian ini menggunakan pendekatan kualitatif dengan pengumpulan data melalui wawancara dan kajian pedoman dan ketentuan peraturan perundang-undangan sehingga penelitian dapat memberikan gambaran terkait praktik edukasi perpajakan terhadap Wajib Pajak badan asing yang terdaftar di KPP Badan dan Orang Asing. Objek penelitian adalah praktik edukasi perpajakan di KPP Badan dan Orang Asing yang dilakukan selama tahun 2019. Hasil dari penelitian ini menunjukkan bahwa praktik edukasi perpajakan terhadap Wajib Pajak Kantor Perwakilan Perusahaan Asing dan Bentuk Usaha Tetap, baik dari segi metode edukasi, teknik edukasi, materi edukasi, pemberi materi edukasi, maupun sarana pendukung, secara umum telah sesuai dengan pedoman dan ketentuan peraturan perundang-undangan. Sedikit perbedaan yang ditemukan pada praktik edukasi perpajakan adalah bentuk upaya penyesuaian yang dilakukan KPP Badan dan Orang Asing dalam menghadapi tantangan berupa uniknya karakteristik Wajib Pajak badan asing yang merupakan Subjek Pajak Luar Negeri yang perlakuan perpajakannya dipersamakan dengan subjek pajak badan serta beban kerja tambahan dalam bentuk penyelesaian administrasi pembebasan dan restitusi PPN dan/atau PPnBM bagi Perwakilan Negara Asing dan Organisasi Internasional.

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This study was conducted to determine the practice of tax education implemented on foreign corporate taxpayers registered in Foreign Corporate and Individual Tax Service Office and their compliance with the rules and regulations. This study uses a qualitative approach by collecting data through interviews and reviewing the guidelines and provisions of the laws and regulations so that the research can provide an overview related to the practice of tax education for foreign corporate taxpayers who are registered in Foreign Corporate and Individual Tax Service Office. The object of the research is the practice of taxation education in Foreign Corporate and Individual Tax Service Office conducted during 2019. The results of this study indicate that the practice of taxation education for Taxpayers of Representative Office of Foreign Companies and Permanent Establishments, whether in terms of educational methods, educational techniques, educational materials, providers of educational material, and supporting facilities, are generally in accordance with the guidelines and provisions of the legislation. The slight difference found in the practice of taxation education is a form of adjustment efforts made by Foreign Corporate and Individual Tax Service Office for overcoming challenges faced in the form of the matchless characteristics of foreign corporate taxpayers who are Foreign Tax Subjects whose tax treatment is equivalent to corporate tax subject and additional workload in the form of settling the administration of exemption and refund of VAT and/or Sales Tax on Luxury Goods which are granted for Representatives of Foreign Countries and determined International Organizations."