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"Frequency which happened in relative short-time in the regulation of luxury goods classification and tariff on implementing Tax on Luxury Goods (PPnBM) Collection shows existing effort maximally from the Directorate General of Tax to determine luxury goods classification which will be imposition of Tax on Luxury Goods (PPnBM) in the certain tariff so that the objective of Tax on Luxury Goods (PPnBM) imposition can be reached optimally, in accordance with consideration that each alteration of government regulation: in context to give more law certainty and justice". The happen of development of Tax on Luxury Goods (PPnBM) collection objective as mentioned in the explanation memory of Article 5 Regulation of Value Added Tax (PPN) 1984 that probably it can be contradiction each other in the implementation. Therefore in the development have happened several alterations of classification for taxable goods which classified luxury also tariff level developing of Tax on Luxury Goods (PPnBM) which purposed to fulfill the objective of Tax on Luxury Goods (PPnBM) collection. If be monitoring the alteration of taxable goods classification which classified luxury that is purposed to the objective of accepting achievement so can cause the characteristic movement of goods which mentioned Luxury. Based on the detail explanation as mentioned above so basic problems can be formulated such the following questions:

a. Is the Taxable Goods (BKP) classification which classified luxury at the present excluded Tax on Luxury Goods (PPnBM) imposition to the goods which known by characteristic not in the luxury goods ?

b. Is the classification selectively on items of luxury Taxable Goods (BKP) and Tax on Luxury Goods tariff as the way to determine optimal achievement of accepting objective and other objectives which covering the justice creation in Value Added Tax (PPN) burden (Regressive Effect Reduction of Value Added Tax (PPN) burden), and the control of Consumptive Pattern on Taxable Goods which classified luxury ?

c. Is the alteration of Taxable Goods classification which classified luxury mentioned will be administration burden ? and, is better not doing the system change of tax imposition in the relation to cover the weakness of regressive Value Added Tax (PPN) ?

The objective of this written is as the research to purpose for answering several questions as follow :

1) Is the Taxable Goods (BKP) classification which classified luxury at the present excluded Tax on Luxury Goods (PPnBM) imposition to the goods which known by characteristic not in the luxury goods?.

2) Is the classification selectively on items of luxury Taxable Goods (BKP) and Tax on Luxury Goods tariff as the way to determine optimal achievement of accepting objective and other objectives which covering the justice creation in Value Added Tax (PPN) burden (Regressive Effect Reduction of Value Added Tax (PPN) burden), and the control of Consumptive Pattern on Taxable Goods which classified luxury?

3) Is the alteration of Taxable Goods classification which classified luxury mentioned will be administration burden ? and, is better not doing the system change of tax imposition in the relation to' cover the weakness of regressive Value Added Tax (PPN) ?

Through this research, wished to able to get the existing significant practice and academic as follow :

1. Significant Practice, as the input to government in order to the administration of sales tax collection system on taxable goods which classified luxury mentioned is more appropriate with its collection objective and not difference from characteristic of taxable goods which classified luxury.

2. Significant academic, collecting the empirical data which can give the contribution to department of academic administration knowledge, especially to administration of tax policy in order that can be more developing and be used for further research.

This research uses the method of qualitative analysis description to be able to answer the objective of this research. The result of this research shows that regulation regarding to Taxable goods classification which classified luxury still contain that there is taxable goods known by characteristic not as luxury goods. Regulation of luxury goods classification tends changing to follow the value of money development and public economic so that it will be the permanent burden administration. Optimal objective achievement of Tax on Luxury Goods (PPnBM) imposition is reached by harmony achievement on each objective of Tax on Luxury Goods imposition so not just priority to the side of accepting achievement only. Optimum point can not determine because no exact measurement of each objective variable mentioned."

"Penelitian ini membahas tentang usulan penghapusan dan penurunan tarif Pajak Penjualan Atas Barang Mewah (PPnBM) produk elektronik konsumsi. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis dasar pemikiran adanya usulan penghapusan dan penurunan tarif PPnBM atas produk elektronik konsumsi. Di samping itu penelitian ini bertujuan untuk mengetahui dan menganalisis penghapusan dan penurunan tarif PPnBM atas produk elektronik konsumsi ini ditinjau dari fungsi budgetair dan regulerend pajak. Penelitian ini menggunakan pendekatan kualitatif dengan desain deskriptif. Pengumpulan data dilakukan melalui wawancara mendalam dan literatur yang berasal dari artikel, buku, peraturan dan sumber lain.Hasil penelitian menyimpulkan dasar pemikiran usulan penghapusan dan penurunan tarif PPnBM atas produk elektronik konsumsi ini adalah penyesuaian produk elektronik konsumsi sebagai barang mewah dengan karakteristik antara lain adalah harganya yang mahal, memiliki Elastisitas Permintaan yang elastis dan memiliki Elastisitas Permintaan terhadap Pendapatan lebih dari 1. Kemudian, ditinjau dari fungsi budgetair pajak, dapat menimbulkan potential loss PPnBM. Namun, dalam jangka panjang potential loss PPnBM tersebut dapat tertutupi melalui adanya peningkatan PPN dan PPh Badan. Sedangkan ditinjau dari fungsi regulerend pajak, bertujuan untuk memberikan insentif pajak bagi industri elektronika nasional agar mampu merangsang investasi. Berkaitan dengan fungsi regulerend PPnBM, tidak sejalan dengan maksud dan tujuan pengenaan PPnBM bila pemerintah tidak selektif dalam mengkategorikan produk elektronik konsumsi sebagai barang mewah karena hanya semata-mata bertujuan untuk melindungi produk elektronik konsumsi buatan lokal.

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This research study the suggestion about luxury tax rate elimination and reduction on consumer electronic product. The purpose of this study was to know and analyze basis of thinking about luxury tax rate elimination and reduction on consumer electronic product. It also analyzed about luxury tax rate elimination and reduction on consumer electronic product based on budgetair and regulerend tax function. This research used qualitative approach with descriptive analysis. The data were collected by means of deep interview and also literatures from articles, books, rules, and other sources.The results of this research conclude that the basis of thinking about possibility of luxury tax rate elimination and reduction on consumer electronic product is adjustment of consumer electronic product as luxurious good with its characteristics, such as: high price, elastic demand and have income elasticity of demand exceed from one. Beside that based on budgetair tax function, the luxury tax rate elimination and reduction on consumer electronic product will cause potential loss on this tax but in long-term it will be covered by revenue from other tax such as the increase of VAT and Corporate Income Tax. Based on regulerend tax function, its purpose is to give tax incentive for national industries in order to stimulate investment. Yet, it will not be in accordance with the intention of luxury tax if government do not categorize selectively consumer electronic product as luxurious good because it is only purposed merely to protect local consumer electronic product."

"Tesis ini membahas tentang pengenaan Pajak Penjualan atas Barang Mewah (PPnBM) terhadap penyerahan apartemen mewah meliputi identifikasi terhadap praktek-praktek penghindaran pajak oleh pelaku usaha serta perlunya dibuat batasan-batasan hukum yang jelas sebagai solusi strategis untuk menciptakan kepastian hukum. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian menyarankan adanya pemeriksaan pajak (tax audit) secara menyeluruh kepada pelaku usaha serta perubahan-perubahan mendasar pada pasal tertentu yang berkenaan dengan PPnBM."

"Pajak Pertambahan Nilai Dan Pajak Penjualan Barang Mewah (PPN/PPnBM) memberikan kontribusi yang besar terhadap penerimaan pajak. Kontribusi ini juga selalu meningkat dari tahun ke tahun seiring dengan naiknya target penerimaan pajak secara keseluruhan. Mengingat pentingnya kontribusi PPN/PPnBM terhadap keseluruhan penerimaan negara, maka perlu dikaji perkembangan PPN/PPnBM.Berdasarkan permasalahan tersebut penulis merasa perlu untuk mengadakan penelitian dengan judul : "Kinerja Pajak Pertambahan Nilai Dan Pajak Penjualan Barang Mewah (PPN/PPnBM) Periode Tahun 1984 sampai dengan tahun 2003".Dalam membahas permasalahan akan dilakukan analisis peneriman PPN/PPnBM dengan menggunakan indikator-indikator kinerja penerimaan perpajakan antara lain : Tax ratio , Tax elasticity, penerimaan dalam angka nominal dan ril dan Index of Tax Effort serta dengan membandingkan dengan Negara-negara ASEAN.Dari hasil analisis menunjukkan bahwa kinerja penerimaan Indonesia Pajak Pertambahan Nilai termasuk dalam kategori baik, ini terlihat bahwa dalam periode yang diperbandingkan (1994-2003) , tax ratio PPN terhadap PDB Indonesia tertinggi setelah Thailand. Index of Tax effort Indonesia bahkan berada di urutan paling tinggi Negara-negara yang diperbadingkan. Elastisitas penerimaan PPN terhadap PDB juga menunjukkan tingkat yang tinggi, bahkan pada tahun 2003 elastisitas penerimaan pajak menunjukkan tertinggi dalam periode yang di analisis (1984-2003), ini merupakan keberhasilan Reformasi perpajakan yang merupakan rangkaian dari tahap I pada tahun 1984 sampai dengan Reformasi perpajakan tahun 2000. Laju perkembangan nominal dan rill juga menunjukkan penerimaan yang terus meningkiat secara signifikan dari tahun ke tahun. Indikator-indikator kinerja tersebut telah cukup untuk menyimpulkan bahwa kinerja penerimaan Pajak Pertambahan Nilai masuk dalam kategori baik bahkan dari hasil perbandingan dengan Negara-negara ASEAN.Di balik keberhasilan kinerja penerimaan PPN dan PPnBM Indonesia, sejumlah masalah masih sarat menghadang. Optimalisasi penerimaan pajak secara keseluruhan masih jauh di bawah Negara-negara yang yang tingkat pemajakannya sudah baik seperti Malaysia dan Singapura yang telah mencapai kisaran 18%-20%, bahkan tax ratio secara keseluruhan jenis pajak masih di bawah Thailand.Dari kajian yang penulis lakukan dapat.disimpulkan bahwa pemerintah Indonesia harus mengkonsentrasikan kebijakan ekstensifikasi dan intensifikasi di bidang Pajak Penghasilan untuk mengejar ketertinggalan tersebut. Kebijakan perpajakan di bidang PPN yang terlalu ketat dapat berkibat tidak baik bagi dunia usaha yang pada gilirannya akan merugikan perekonomian secara keseluruhan."