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"Tax revenue is the biggest source of domestic fund resulted from national productivity for the self-financing of development, government programs, income distribution and indeed a boosting device of investment. Indonesian tax ratio of only 13,6% from GDP indicates a great deal of tax revenue potential. Income tax giving the largest tax contribution of IDR133.967 trillion or 49% of overall tax revenue shows the fact that taxing from taxpayers income is surely a great prospect and will keep on increasing. Taxing on capital income namely tax on interest, rent, dividend, and royalty, is flourishing nowadays due to the fact that lots of spare fund from the community are invested in financial instruments such as in money market, stock, property or direct investment. Self assessment system should be followed with a wide range of controlling function and tax audit to enhance taxpayers acknowledgment and awareness in calculating and reporting their owned tax return fairly and accurately. There is a drive in taxpayers' mind to undertake ways in the effort to reduce their tax compulsion or to avoid being taxable through such a way in the vein of related party transaction occurred in a unfair priced transaction conflicting the arm length transaction. in the end, tax is reduced and country's revenue is gone. The ultimate challenge is on how the tax officers would be able to detect, investigate and make corrections to such transactions supported by the regulating laws that cover the issue so that development fund can be saved and taxpayers become more compliant. Directorate General of Tax itself does have the standard for auditing related-party transaction, but in the field, failures happen to tax such transactions. Globally, the main issue of the thesis is that though taxpayers are given the trust to determine their owned tax obligation, still mistakes and fraud exist in the expense of country's revenue. The ongoing tax audit fails to detect and to put right capital income transactions in related-party scheme. There are triggering factors why such cases take place and the impacts are downbeat especially to the tax generating process. Theoretical framework of the thesis is the ground concept of controlling. Controlling is a process to observe and make sure that prior plan is achieved. Without a sound control, the national budget will hardly be fulfilled and overall tax system will not function as designed. The monitoring of taxpayer compliance is a part of national tax system. The foundation of tax audit is the prevailing conflict of interest between taxpayer and tax officer in calculating the tax payable and as a consequence of self-assessment model applied.Research methods include the research type namely analytical descriptive type using field data to be approached by theoretical and lawful comparability, and compiling data technique that covers library research and field research. Library research is conducted through the search of ground theory, literatures, and set of laws, as the field research covers the search of tax audit report, findings of related cases using purposive sampling method, and field interview with the tax auditors and supervisors in charge.The finding is that there is a tendency in tax audit to miss detecting and correcting capital income transaction involving related-party taxpayers. Such phenomenon has strong reasons and causes destructive impacts. The research conclusions are, firstly: there are triggering factors to those undetectable capital income transactions involving related-party taxpayers, namely: overlooking such transactions by tax officers, inadequate audit time allotment, no specified regulations ruling the issue, unfortunate use of jurisprudence, lack of convincing compatible data, downside of tax officers audit capability, lack of detailed supervision, and no vigorous commitment to implement harsh penalty to the delinquents. Secondly, undetectable capital income transactions involving related party taxpayers causes quite severe impacts, especially to the loss of tax potential revenue, else are the misuse of jurisprudence as referral, the spread of tax avoiding spirit in form of tax planning, and ungovernable tax law enforcement due to the lack of thorough control and harsh penalty.Suggested solution to the problem is by eliminating or .at least reducing the triggering factors of the undetectable capital income transactions involving related-party taxpayers, by: implementing the assessing technique of tax audit and the use of pre-analysis to detect such scheme, allotting much more effective time to the tax audit process, improving ruling regulations, compiling and providing strong compatible data, enhancing officers capability, performing much better control and review, and erecting harsher penalty."

"Data pembanding atas transaksi hubungan istimewa merupakan salah satu hal yang seringkali diperdebatkan oleh Wajib Pajak dan Pemeriksa Pajak. Penelitian ini dilakukan untuk mengetahui pertimbangan Pemeriksa Pajak dalam menentukan data pembanding pada saat melaksanakan pemeriksaan terhadap Wajib Pajak yang memiliki hubungan istimewa, untuk mengetahui kendala Pemeriksa Pajak dalam menentukan data pembanding, serta untuk mengetahui apa yang menyebabkan sengketa antara Wajib Pajak dengan Pemeriksa Pajak mengenai data pembanding. Penelitian dilakukan dengan menggunakan pendekatan kualitatif.Hasil penelitian menunjukkan bahwa Pemeriksa Pajak mempertimbangkan karakteristik usaha, dokumentasi harga transfer, faktor kesebandingan, ketersediaan data pembanding internal, informasi dari sumber informasi eksternal, kelengkapan data dan ketersediaan website kandidat pembanding, kriteria kandidat pembanding, pendekatan pemeriksaan, serta metode harga transfer. Kendala yang dihadapi adalah kendala pemahaman dan kepatuhan Wajib Pajak, ketidakterbukaan Wajib Pajak, keunikan produk dan jasa serta proses bisnis Wajib Pajak, pemahaman Pemeriksa Pajak, load pekerjaan yang tinggi, mutasi pegawai, keterbatasan sumber informasi dan variasi database, kendala akses database, serta kendala penguasaan bahasa asing tertentu. Sengketa mengenai data pembanding disebabkan adanya perbedaan kepentingan, perbedaan pemahaman, tidak dilakukannya analisis transfer pricing yang mendalam, keterbatasan akses informasi, adanya tindakan untuk menjustifikasi transaksi, kurangnya pedoman dalam penentuan data pembanding, serta masalah komunikasi dan keterbukaan yang timbul pada saat pelaksanaan pemeriksaan.

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Comparable on affiliate transactions is one thing that is often debated by the Taxpayers and Tax Auditors. This study was conducted to find out the Tax Auditors? consideration in determining comparable during transfer pricing audit and the constraints as well as the causes of dispute on comparable between Taxpayers and Tax Auditors. This research was conducted using qualitative approach.

The results showed that Tax Auditors consider Tax payers? business characteristics, transfer pricing documentation, comparability factors, the availability of internal comparable, the information obtained from external source such as databases, the completeness of data and the availability of comparable company's website, the qualitative and quantitative criteria of comparable company, transfer pricing methods used, and audit approach carried out. The constraints is due to understanding and tax compliance, lack of openness, the Taxpayers? uniqueness of products, services, and business, Tax Auditors? knowledge, high work load, personnel transfers within organization, limited information resources and variations in databases, limited access to database, and foreign language constraint. Disputes on comparable between Taxpayers and Tax Auditors may arise due to differences in interests and understanding, the absence of in-depth analysis of transfer pricing, limited access to information, justification on transaction, the lackness of guidance in determining comparable, and communication problems and lack of openness during the audit."

"The transaction price of goods, or service fees, are affected by a variety of factors such as types and quality of the goods concerned, competition, consumer demand and general economic condition. In general transaction prices constitute base prices added by the firm's margin. In the business world at a particular time transaction prices do not account for margins, with some perhaps even being found lower than the cost of goods production. However, tax authorities pay attention to related party transactions as their prices may be subject to manipulation. These prices will be set at arm's length if we compare them with those for independent parties. As a further result, the taxable income reported in tax returns of the taxpayers in question are less than what it should be. The main issue and question in the author's research are how to determine that a transaction has been conducted at arm's length and what connection can be found between the corrections made through audit and income tax revenue. The pricing set for transactions between related parties are called as transfer pricing. A related party transaction is deemed to occur when there is a link between the common and controlling shareholders, management of the parties involved, including their horizontal and vertical family relationships. One way to determine if there is an arm's length price is to compare the transfer pricing on related parties and those on unrelated parties. Some of the common approaches applied-are the comparable uncontrol price method, resale price method, cost plus method and comparable profit method.

The author surveyed the results of inspections conducted by the State Revenue Optimization Team (SROT) into related firm transactions.

From the survey, the author has found:

1. In practice it is difficult to arrive at an accurate comparative figure as the period of the audit above has been limited and data and information concerning similar firms to taxpayers are lacking. A new approach which has been employed by tax authorities in several countries for the purpose of reducing the occurrences of problems associated with the determination of transaction prices is called as the Advanced Pricing Arrangement. This method has been set out in Article 18(3a) of Law number 17 of 2000.

2. The corrections through audit into or the potential income tax revenue by SROT from the transactions conducted between taxpayers and their related parties amount to Rp 932,952,280,602. However, only Rp 51,821,609,658, or 5.55% of this amount was accepted by taxpayers. Hence, these taxpayers did want to pay a total of Rp 881,130,670,944, or 94.45%. The taxpayers then request of objection or appeals on the assessments made by the Director General of Taxation. However, the Director General of Taxation rejected these request . In addition, the Tax Court rejected appeals which amounted to Rp 4,696,385,476.

The corrections above were conducted due to the fact that:

- There has been lack of audit guidelines concerning related party transactions.

- Taxpayers are unable to make clear explanations on how they arrived at transfer pricing. In addition, the factors which cause transfer pricing vary from those affecting market prices, or the transaction prices among unrelated parties.

The author recommends as follows:

- Taxpayers should make a pricing policy whereby transaction prices are described and broken down. In addition, they should explain the factors which cause their transfer pricing to differ from market prices, or the transaction prices among unrelated company.

- Tax authorities set a comparative figure or indicator, taken from taxpayers' data bases, as a reference for auditor for the purpose of assessing transaction fairness.

- Consideration should be made to re-evaluate the fines in the form of interest payments, and penalties which are regulated in Law number 16 of 2000. Different sanctions, in the form of, for example, higher percentage or without correspondence adjustments, should be charged on taxpayers who do provide information on their related party transactions.

- Issuance of the implementation guidelines for Article 18(3a) of Law number 17 of 2000 to both taxpayers and the Directorate General of Taxation regarding agreements about the determination of transaction prices."

"ABSTRAKSengketa pajak terkait pinjaman tanpa bunga pada perusahaan yang memiliki hubungan istimewa masih sering terjadi sampai sekarang. Fiskus mengoreksi pinjaman tanpa bunga menjadi terhutang bunga dengan suku bunga wajar. Namun, dari sekian banyak Putusan Pengadilan Pajak, justru sengketa tersebut sebagian besar dimenangkan oleh Wajib Pajak. Oleh karena itu, perlu menganalisis sengketa pajak atas transaksi pinjaman tanpa bunga pada perusahaan yang memiliki hubungan istimewa. Penelitian ini dilakukan dengan pendekatan kualitatif. Teknik pengumpulan data dilakukan dengan wawancara mendalam dan studi pustaka. Hasil penelitian menunjukkan bahwa sengketa pajak atas transaksi pinjaman tanpa bunga pada perusahaan yang memiliki hubungan istimewa terjadi ketika transaksi pinjaman tanpa bunga tidak menunjukkan karakter sebagai pinjaman atau transaksi lain yang menunjukkan karakter sebagai pinjaman tanpa bunga. Penentuan karakter yang tidak tepat menyebabkan perlakuan pajak tidak sesuai dengan substansi ekonominya. Oleh karena itu, hal ini harus dilihat dengan menerapkan prinsip kewajaran dan kelaziman usaha untuk mencegah praktik penghindaran pajak. Namun, ketika regulasi yang mengatur transaksi pinjaman tanpa bunga tidak jelas dan terdapat kesenjangan di dalam penerapannya oleh administrasi pajak, yaitu menjadikan Pasal 12 Peraturan Pemerintah Nomor 94 Tahun 2010 sebagai panduan untuk melakukan pemotongan withholding tax, akan menimbulkan ketidakpastian.

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ABSTRACTInterest free loans dispute on related company transaction still and often occur today. Tax Authority corrected interest free loans into arm rsquo s length interest rate. However, Tax Court largely has won the Taxpayer on that dispute. Therefore, it is necessary to analyze the tax dispute on interest free loan transaction on related company. This research was conducted by qualitative approach with in depth interview data collection and literature study. The results of the study indicate that the tax dispute on interest free loan transaction among related companies occurs when the interest free loan transaction does not indicate the substance as a debt or other transaction that indicates the character as an interest free loan. The improper characterization causes the tax treatment to be inconsistent with the substance. Therefore, it should be reviewed by applying the arm rsquo s length principle to prevent tax avoidance practices. However, when the regulation about interest free loan transaction is unclear and there is a gap in its application by the tax auditor, such as applying Article 12 of Government Regulation No. 94 year 2010 as a guidance for withholding tax, it will create uncertainty. "

"Skripsi ini membahas mengenai ketentuan penerapan prinsip kewajaran atas transaksi penjualan barang antar wajib pajak yang mempunyai hubungan istimewa di Indonesia. Tiga permasalahan yang dianalisis yaitu kesesuaian penerapan prinsip kewajaran atas transaksi penjualan barang antar wajib pajak yang mempunyai hubungan istimewa di Indonesia dengan OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration, permasalahan yang dihadapi dalam penerapan prinsip kewajaran tersebut, serta upaya-upaya yang dilakukan DJP dalam mengatasi permasalahan yang ada. Pendekatan yang digunakan adalah pendekatan kualitatif dengan metode deskriptif. Pengumpulan data primer diperoleh melalui wawancara mendalam, sedangkan data sekunder diperoleh melalui studi literatur dan observasi. Hasil penelitian ini menyatakan bahwa ketentuan tentang penerapan prinsip kewajaran atas transaksi penjualan barang antar wajib pajak yang mempunyai hubungan istimewa di Indonesia telah sesuai dengan OECD Transfer Pricing Guidelines. Permasalahan yang dihadapi dalam penerapannya adalah kesulitan mendapat data pembanding; menentukan Transfer Pricing Methods yang tepat; dibutuhkan waktu yang panjang dan biaya administrasi yang besar; rendahnya pemahaman Wajib Pajak terhadap sistem perpajakan negara laawan transaksi; dan kurangnya SDM yang menguasai. Upaya yang dilakukan adalah sosialisasi bagi Wajib Pajak; pemeriksaan, menilai kembali, dan penyesuaian; dan membangun tim internal.

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This thesist focused on regulation of application of Arm's Length Principle for Sales of Goods among Related Party in Indonesia. Three issues are raised about harmonization of application of Arm's Length Principle for Sales of Goods among Related Party in Indonesia with OECD Transfer Pricing Guidelines, problems of application, and solution of the problems. This research is using qualitative approach with descriptive method. Primary data obtained by in-depth interview while secondary data obtained by literature study and observation.

The result showed that application of Arm's Length Principle for sales of goods among Related Party in Indonesia has been harmonized with OECD Transfer Pricing Guidelines. The problems on application are difficulties to get comparability data to analize it; difficulties to choose the most appropriate of Transfer Pricing Methods; needed long time and high cost to applicate; low comprehension of tax payer about tax administrations from counterparty country; and limited expert in this field. As the solutions, Directorate General of Taxation are doing socialisation for taxpayer; doing inspection, readjust, and correlative adjustment; developing internal team."

"Penelitian ini bertujuan untuk menganalisis implementasi kebijakan Pajak Penghasilan atas penghasilan Wajib Pajak yang memiliki peredaran usaha tertentu pada kegiatan usaha petani tembakau di Kabupaten Temanggung serta hambatan dalam penerapannya. Penulis memilih Kabupaten Temanggung sebagai lokasi penelitian karena merupakan salah satu kabupaten penghasil tembakau terbesar di Indonesia. Kebijakan Pajak Penghasilan yang dibahas dalam penelitian adalah Pajak Penghasilan final bagi Wajib Pajak yang memiliki Peredaran Usaha tertentu yang diatur dalam Peraturan Pemerintah Nomor 23 Tahun 2018 tentang Pajak Penghasilan atas penghasilan dari usaha yang diterima atau diperoleh Wajib Pajak yang memiliki peredaran bruto tertentu. Metode penelitian yang digunakan adalah kualitatif dengan teknik pengumpulan data wawancara mendalam dan studi literatur. Hasil dari penelitian ini adalah bahwa dalam implementasi kebijakan terdapat empat faktor yang menentukan keberhasilan dari kebijakan sebagaimana konsep implementasi kebijakan menurut Edward III yaitu meliputi komunikasi, sumber daya, disposisi atau sikap, dan struktur birokrasi dalam mencapai tujuan dari kebijakan ini. Hambatan dalam implementasi kebijakan ini berupa faktor sumber daya manusia, kurangnya komunikasi, dan posisi tawar menawar petani tembakau yang lemah dalam menentukan harga tembakau.

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This study aims to analyse the implementation of income tax on tobacco farmer business activities to taxpayers who have certain turnover in the regency of Temanggung along with the obstacles in its application. The author chose Temanggung Regency as the research location because it is one of the largest tobacco producing in Indonesia The Income Tax Policy discussed in the study is the final income tax for Taxpayers who have certain turnover regulated in Government Regulation Number 23 of 2018 concerning Income Tax on income from businesses received or obtained by taxpayers who have certain turnover. The research method used is qualitative with in-depth interview data collection techniques and literature studies. The results of this study are there are four factors that determine the success of the policy as Edward IIIs conception of policy implementation includes communication, resources, disposition, and bureaucratic structure in achieving the objectives of this policy. Obstacles in the implementation of this policy are in the form of human resources, lack of communication, and weak bargaining position of tobacco farmers in determining tobacco prices."

"Usaha Mikro, Kecil, dan Menengah merupakan sektor ekonomi yang digeluti oleh sebagian besar masyarakat Indonesia. Skripsi ini meneliti tentang hambatan dan implikasi beban pajak yang terjadi atas adanya perubahan ketentuan pajak penghasilan pada PT X sebagai Wajib Pajak Badan yang memiliki peredaran bruto tidak melebihi 4,8 miliar. Penelitian ini menggunakan teori global taxation, schedular taxation, presumptive taxation, dan asas pemungutan pajak. Penelitian ini bersifat kualitatif deskriptif dengan studi literatur dan wawancara mendalam. Hasil penelitian menunjukkan bahwa hambatan yang dihadapi PT X terdiri atas adanya benturan ketentuan antara PP No. 46 Tahun 2013 dengan UU No. 36 Tahun 2008 dan hambatan dalam memahami ketentuan peraturan pelaksana dan menerapkan ketentuan PP No. 46 Tahun 2013. Implikasi beban pajak yang terjadi atas adanya perubahan ketentuan pajak penghasilan pada PT X menjadi lebih kecil dan tidak memenuhi asas keadilan horizontal.

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Micro, Small and Medium Enterprises sector are being occupied by mostly Indonesian people. This research discusses the obstacles and tax burden implication in the changes of income tax regulation at PT X as corporate taxpayers who have gross turnover that does not exceed 4,8 billion. This research uses a global and schedular taxation, presumptive taxation, and the principle of taxation theory. This research uses qualitative method by studying of literature and in-depth interviews. The results of this research are the obstacles of changes in income tax regulation which faced by PT X are consisted of inappropriate regulation between PP No. 46/2013 and UU No. 36/2008 and obstacles of understanding and implementing the regulation of PP No. 46/2013. Moreover, the impacts of changes in income tax regulation at PT X are consisted of the smaller tax payable which does not comply the principle of horizontal equity."

"Skripsi ini membahas mengenai implikasi Peraturan Pemerintah nomor 46 tahun 2013 pada suatu perusahaan berdasarkan asas Kemudahan Administrasi serta permasalahan tumpang tindih peraturan ini dengan kebijakan perpajakan dalam Peraturan Pemerintah nomor 94 tahun 2010 dan Pasal 31E Undang-undang nomor 36 tahun 2008. Tujuan penelitian ini untuk memastikan adanya kesederhanaan di dalam pelaksanaan Peraturan Pemerintah ini sesuai latar belakang diterbitkannya peraturan ini oleh pemerintah. Metode yang digunakan adalah metode kualitatif dengan analisis data kualitatif. Data kualitatif diperoleh melalui studi literatur dan wawancara mendalam. Hasil yang dapat disimpulkan berdasarkan penelitian yang dilakukan adalah terciptanya asas kesederhanaan administrasi dalam pemenuhan kewajiban Wajib pajak berdasarkan Peraturan Pemerintah nomor 46 tahun 2013 serta terdapatnya kejelasan keberlakuan hukum atas materi yang sama berdasarkan Asas lex posterior derogate lex priori.

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This thesis discusses the implications of Government Regulation No. 46 of 2013 on a firm based on the principle of Ease of Administration and regulatory issues overlap with the tax policy in the Government Regulation No. 94 of 2010 and Section 31e of Act number 36 of 2008. Purpose of this study to ensure absence of simplicity in the execution hereof in accordance background issuance of this regulation by the government. The method used is a qualitative method of qualitative data analysis. The qualitative data obtained through the study of literature and in-depth interviews. The results can be concluded based on research done is the creation of administrative simplicity principle in fulfilling the obligations of taxpayers based on Government Regulation No. 46 of 2013 as well as the presence of clarity over the legal enforceability of the same material based on principle of lex posterior derogate priori."

"ABSTRAKPemeriksaan pajak merupakan salah satu cara otoritas pajak untuk mengetahui kebenaran pengungkapan kewajiban perpajakan dari Wajib Pajak WP . Penelitian ini bermaksud untuk mengetahui perubahan respons Wajib Pajak Orang Pribadi setelah mengalami pemeriksaan pajak dibandingkan dengan yang tidak mengalami pemeriksaan pajak. Untuk mengetahui perbandingan tersebut digunakan metode difference-in-differences yang merupakan salah satu metode untuk mengukur dampak kebijakan impact evaluation . Data yang digunakan dalam penelitian merupakan data pelaporan Surat Pemberitahuan Tahunan Wajib Pajak Orang Pribadi dari tahun 2009-2014 yang diperoleh dari Direktorat Jenderal Pajak. Data berupa pelaporan pajak dari Wajib Pajak diharapkan mencerminkan perilaku yang lebih riil jika dibandingkan dengan data eksperimental. Hasil estimasi menunjukkan bahwa Wajib Pajak yang mengalami pemeriksaan cenderung untuk mengungkapkan pelaporan penghasilannya lebih tinggi dibandingkan dengan Wajib Pajak yang sama sekali tidak mengalami pemeriksaan.

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ABSTRACTA tax audit is a tool for tax authorities to know the truth of disclosure of tax from taxpayers. This research intends to find out the change of response of Individual Taxpayer after experiencing tax audit compared with that not having tax audit. To find out the comparison, the difference in differences method is used to measure the impact of the policy impact evaluation . The data used in this research is derived from individual tax return from 2009 2014 obtained from the Directorate General of Taxes Indonesian tax authority . Data which are derived from the individual tax return is expected to reflect a more realistic behavior from individual. The result of the estimation indicates that the taxpayer experiencing the audit inspection tends to disclose the reporting of his income higher than the taxpayer who has not experienced any audit at all."