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"Biaya jabatan adalah biaya untuk mendapat, menagih, dan memelihara penghasilan sehubungan dengan pekerjaan, namun, dalam konsep yang lebih sederhana dan terstandarisasi. Kebijakan biaya jabatan mengalami perubahan terakhir di tahun 2008 dan belum dilakukan penyesuaian kembali hingga saat ini. Kondisi perekonomian Indonesia mengalami kedinamisan sehingga jika dilihat secara garis besar, besaran kebijakan biaya jabatan tidak merepresentasikan kondisi terkini. Selain itu, terdapat perbedaan perlakuan biaya antara business income dan employment income melatar belakangi kajian terhadap penelitian ini. Penelitian ini bertujuan untuk mengidentifikasi penentuan besaran maksimal biaya jabatan dan memperoleh gambaran tentang kesesuaian besaran batas maksimal biaya jabatan berdasarkan tinjauan perkembangan kondisi perekonomian Indonesia saat ini. Selain itu, penelitian ini turut meninjau kesesuaian biaya jabatan berdasarkan prinsip tax fairness sebagai prinsip utama dalam menetapkan kebijakan pajak penghasilan dan kerap kali digunakan sebagai alat untuk mengevaluasi model, konsep, dan pengukuran keadilan pajak. Penelitian ini dilakukan dengan menggunakan pendekatan post-positivisme dengan metode penelitian convergent mixed method. Pengumpulan data dilakukan melalui wawancara mendalam dan survei kepada Pegawai Tetap di DKI Jakarta. Hasil penelitian menunjukan bahwa faktor penentu biaya jabatan ditentukan oleh inflasi, biaya transportasi, dan biaya yang tidak ditunjang oleh perusahaan. Kebijakan biaya jabatan perlu disesuaikan secara berkala dengan memperhatikan tingkat inflasi dan dinamika biaya yang tidak ditunjang oleh perusahaan. Kemudian, jika ditinjau berdasarkan prinsip tax fairness menunjukkan bahwa kebijakan biaya jabatan belum sepenuhnya memenuhi prinsip tax fairness. Rekomendasi yang diajukan dari penelitian ini adalah perlu dilakukannya evaluasi biaya jabatan secara berkala dan mempertimbangkan faktor determinan lain selain dengan biaya transportasi.

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Occupational expenses are the costs of obtaining, collecting and maintaining income related to employment, but in a simplified and standardized concept. The occupational expenses policy was updated in 2008 and the policy has not been readjusted to the present. Indonesia's economic conditions are dynamic, therefore, if examined in general, the amount of the occupational expenses policy does not represent the current conditions. In addition, there are differences in expense treatment between business income and employment income that are the background for the analysis of this research. This research aims to identify the determination of the maximum amount of the occupational expenses and obtain an overview of the appropriateness of the maximum amount based on a review of the current of Indonesia's economic conditions. In addition, this research also examines the appropriateness of occupational expenses based on the tax fairness principle as the main principle in determining income tax policy and frequently used as a method to evaluate tax fairness models, concepts, and measurements. This research was conducted using a post-positivism approach with a convergent mixed method. Data collection was conducted through in-depth interviews and surveys to permanent employees in DKI Jakarta. The results of the research show that the determinants of occupational expenses are determined by inflation, transportation costs, and costs that are not provided by the company. The occupational expense should be adjusted periodically in consideration of the inflation and the dynamics of cost that are not covered by the company. In other cases, if examined in accordance to the tax fairness principles, the occupational expenses policy is not entirely fulfilling the tax fairness principles. The recommendation proposed from this research is that occupational expenses policy need to be evaluated periodically and should be considered determinants of occupational expenses other than transportation cost."

"Perdagangan internasional semakin berkembang membuat perjanjian perdagangan bebas antar negara semakin banyak. Perjanjian perdagangan bebas berdampak pada peningkatan nilai impor Indonesia aktivitas impor merupakan salah satu objek pajak di Indonesia Pemerintah melakukan kenaikan tarif Pajak Penghasilan atas aktivitas impor. Penelitian ini mengangkat permasalahan dasar pertimbangan pemerintah dalam membuat kebijakan kenaikan tarif PPh 22 impor dan proses formulasinya. Konsep-konsep yang digunakan antara lain konsep kebijakan publik formulasi kebijakan publik kebijakan fiskal kebijakan pajak impor perdagangan internasional tarif dan fungsi pajak. Pendekatan penelitian kualitatif dengan jenis penelitian deskriptif. Hasil penelitian menunjukkan bahwa fungsi reguleren pajak menjadi dasar pertimbangan utama pemerintah dalam merumuskan kebijakan kenaikan tarif PPh 22 impor. Proses formulasi kebijakan kenaikan tarif PPh 22 impor sesuai dan memenuhi tahap tahap kebijakan publik.

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Growth of international trade makes free trade treaty is also increasing. The free trade treaty effect the increase of Indonesian import rate, which is one of the object of taxation in Indonesia. Government increased the rate of income tax article 22. This research raised the issue of basic considerations of the government in making policy of increase in income tax rate article 22 imports and the process of the formulation. Concepts used are public policy, formulation of public policy, import international trade rate fiscal policy taxation policy and tax function. Qualitative research approach with the types of descriptive research. Research showed that regulerend function of tax became the major consideration in formulating income tax art 22 rates increase policies. The process of policy formulations fullfill stages of public policy."

"Penelitian ini bertujuan untuk mengidentifikasi jenis dan penyebab utama sengketa pengakuan biaya dalam perhitungan Pajak Penghasilan (PPh) perusahaan batubara. Penelitian ini juga memberikan rekomendasi untuk menghindari terjadinya sengketa yang sama di masa yang akan datang. Penelitian ini berfokus kepada perusahaan batubara yang telah menandatangani Perjanjian Karya Pengusahaan Pertambangan Batubara (PKP2B) dengan pemerintah Indonesia. PKP2B adalah satu-satunya mekanisme agar perusahaan mendapatkan ijin melakukan pertambangan batubara di wilayah Indonesia. Sengketa perusahaan PKP2B dengan Direktorat Jenderal Pajak (DJP) telah berlangsung bertahun-tahun. Penelitian ini menggunakan The Theory of Legal Interpretation dan Konsep Interpretasi Hukum dalam menganalisis masalah sengketa dan menawarkan solusi atas masalah tersebut. Berdasarkan wawancara dan analisis dokumen, hasil penelitian ini menunjukkan bahwa penyebab utama sengketa biaya adalah perbedaan interpretasi atas Undang-Undang PPh dan klausul perpajakan dalam dokumen PKP2B. Berdasarkan Konsep Interpretasi Hukum, untuk memahami peraturan dengan jelas dan menghindari sengketa, perusahan batubara dan DJP perlu melihat Undang-Undang PPh dan kontrak PKP2B secara sistematikal dan historikal. Penelitian ini juga merekomendasikan perusahaan batubara untuk patuh terhadap peraturan administrasi perpajakan dan mengajukan surat penegasan ke DJP jika masih terdapat klausul perpajakan yang tidak jelas.

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This study aims to identify the types and the main causes of disputes in the expense recognition for Indonesia coal mining companies. This study provide recommendation on how to avoid the same disputes in the future as well. We focus on coal mining companies which had Coal Contract of Work (CCOW/PKP2B) with the government of Indonesia. CCOW is the only way for a company to get coal mining permits in Indonesia. This study uses The Theory of Legal Interpretation and The Law Interpretation Concept in analyzing the problems and offering solutions. Based on interviews and analysis of legal documents, our result shows that the main cause of the expenses dispute problem is a different interpretation of Income Tax Law and tax clause in CCOW. Referring to the law interpretation concept, to clearly understand the rules and prevent disputes, coal mining companies and DGT need to see the tax law and CCOW systematically and historically. This study also recommends that coal mining companies can avoid expense recognition disputes by complying with the tax administration guidance and ask for a private ruling if there are questionable clauses."

"Kebijakan Pemberian Insentif Pajak berupa Pengurangan Tarif PPh Pasal 21 bagi Pegawai dari Pemberi Kerja dengan Kriteria Tertentu yang dikeluarkan pada Oktober 2016 tidak mendapatkan respon yang baik dari para pelaku industri TPT dan alas kaki karena tidak memberikan manfaat yang signifikan bagi perusahaan. Penelitian ini bertujuan untuk mengevaluasi kebijakan pemberian insentif pajak berupa pengurangan tarif PPh Pasal 21 bagi Pegawai dari Pemberi Kerja dengan Kriteria Tertentu. Metode penelitian ini adalah kuantitatif dengan teknik pengumpulan data mixed method. Hasil penelitian ini menunjukkan bahwa evaluasi program pemberian insentif pajak berupa pengurangan tarif PPh Pasal 21 belum terpenuhi sesuai dengan teori evaluasi kebijakan William N. Dunn. Tujuan dari kebijakan pemberian insentif pajak yakni untuk meningkatkan daya saing industri nasional dan mendukung program Pemerintah dalam memperluas lapangan pekerjaan tidak tercapai.

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Tax incentive policy in the form of tax rate reduction income tax article 21 for employee from employer with specific criteria enacted issued in October 2016 did not get a good response from the TPT and footwear industries because it did not provide significant benefits for the company.

This study aims to evaluate Tax incentive policy in the form of tax rate reduction income tax article 21 for employee from employer with specific criteria. This research is quantitative with mixed method.

Research result indicate that the evaluation of tax incentive policy in the form of tax rate reduction Income Tax Article 21 has not been accordance with the theory of evaluation policy William N. Dunn. The objectives of the tax incentive policy to improve the competitiveness of national industries and to support goverment programs to expand job opportunities are not achieved."

"Penggunaan jasa penyedia tenaga kerja dalam dunia usaha semakin banyak diminati mengingat di era sekarang banyak perusahaan yang sudah beralih menggunakan system pegawai kontrak. Hal ini juga selaras dengan data yang menunjukan bahwa terdapat kurang lebih 100 perusahaan penyedia tenaga kerja yang tersebar di seluruh Indonesia yang bergabung ke dalam asosiasi alih daya Indonesia. Atas transaski jasa penyedia tenaga kerja terdapat pengenaan aspek pemotongan Pajak Penghasilan Pasal 23 yang dikenakan atas biaya manajemen. Dalam mekanisme pemotongan PPh 23, peran Wajib Pajak cenderung lebih dominan dibanding peran otoritas pajak. Hal ini menimbulkan tantangan tersendiri baik bagi Pemerintah maupun Wajib Pajak yang bersangkutan. Penelitian ini merupakan penelitian kualitatif yang bertujuan untuk mengetahui permasalahan beserta dampak yang timbul akibat adanya penerapan sistem pemotongan PPh 23 dengan studi pada sektor jasa penyedia tenaga kerja menggunakan sampel PT. XYZ sebagai perusahaan penyedia tenaga kerja. Hasil yang diperoleh melalui wawancara mendalam dan studi literatur menyatakan bahwa permasalahan yang timbul yakni terkait dengan permasalahan teknis yang disebabkan dari kesalahan Wajib Pajak itu sendiri serta belum adanya regulasi terkait dengan sanksi penyerahan bukti potong kepada pihak yang penghasilannya di potong PPh 23. Dampak atas permasalahan yang timbul dari  kesalahan Wajib Pajak itu sendiri yakni dapat meningkatkan compliance cost serta memicu timbulnya double taxation yang berimbas pada beban pajak. Belum diberlakukannya sanksi dapat mengakibatkan semakin menurunkan kepatuhan Wajib Pajak. Oleh karena itu, perlu adanya penajaman administrasi yang memudahkan Wajib Pajak seperti pembaharuan fitur e-Bupot serta spesifikasi dalam regulasi penerapan sistem pemotongan PPh 23 seperti pemberian sanksi atas tidak diberikannya bukti potong ke lawan transaksi.

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The use of labor provider services in the business world is increasingly in demand considering that in the current era many companies are switching to using the contract employee system. This is also in line with data showing that there are approximately 100 labor supply companies spread throughout Indonesia that have joined the Indonesian outsourcing association. On top of the employment service transaction, there is an aspect of withholding Income Tax Article 23 which is imposed on management fees. In the mechanism of withholding PPh 23, the role of taxpayers tends to be more dominant than the role of tax authorities. This poses a challenge for both the Government and the Taxpayer concerned. This research is a qualitative research that aims to find out the problems and impacts that arise due to the application of the PPh 23 withholding system with a study in the labor service sector using a sample of PT. XYZ as a labor provider company. The results obtained through in-depth interviews and literature studies state that the problems that arise are related to technical problems caused by the Compulsory error itself, and there are no regulations related to penalties, withholding evidence to parties whose income is deducted from PPh 23. Impact on problems that arise from the taxpayer's own error, which can increase compliance costs and trigger the emergence of double taxation which has an impact on the tax burden. The non-enactment of sanctions can reduce tax obligations. Therefore, there is a need for administrative sharpening that makes it easier for taxpayers, such as changes to the e-bupot feature and specifications for the application of the PPh 23 withholding system, such as sanctions for not providing proof of deduction to transaction partners."

"Pada tahun 2016 pemerintah mengeluarkan kebijakan penurunan tarif pajak penghasilan atas pengalihan tanah dan bangunan melalui Peraturan Pemerintah Nomor 34 Tahun 2016. Peraturan ini dikeluarkan dalam rangka mendukung industri properti yang melemah beberapa tahun terakhir, sehingga menyebabkan harga ndash; harga properti melambung tinggi yang salah satu penyebabnya adalah tingginya pajak penghasilan yang harus ditanggung perusahaan dan menyebabkan investor enggan berinvestasi di Indonesia serta masyarakat berpenghasilan rendah semakin tidak mampu membeli properti. Tujuan penelitian ini adalah untuk mengetahui justifikasi dan implikasi kebijakan penurunan tarif pajak penghasilan atas pengalihan tanah dan bangunan. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian menunjukkan bahwa justifikasi penurunan tarif pajak penghasilan ini adalah untuk kemudahan berusaha, meningkatkan investasi, dan melindungi masyarakat berpenghasilan rendah. Selain itu, implikasi penurunan tarif pajak penghasilan ini bagi penerimaan pajak adalah menurunnya penerimaan pajak dan implikasi bagi perusahaan real estate adalah tidak adanya penurunan harga properti setelah penurunan tarif pajak penghasilan dan penjualan properti juga sampai saat ini juga belum menunjukkan peningkatan.

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In 2016 the government issued a policy to reduce the income tax rate on the transfer of land and buildings through Government Regulation No. 34 of 2016. This regulation was issued in order to support the property industry that weakened in recent years, causing property prices to soar which one of the causes is the high income tax to be borne by companies and causing investors reluctant to invest in Indonesia as well as low income people are increasingly unable to buy property. The purpose of this study is to find out the justification and implication of the policy of decreasing income tax rate on the transfer of land and buildings. This research is a qualitative research with descriptive design.

The results show that the justification of the reduction of income tax rates is for ease of business, increase investment, and protect low income communities. In addition, the implication of this reduction in income tax rates for tax revenues is the decline in tax revenues and the implications for real estate firms is the absence of declining property prices after the decline in income tax rates and property sales has also not shown an increase."

"ABSTRAKPerusahaan membutuhkan inovasi untuk dapat bersaing dengan kompetitornya. Untuk melahirkan suatu inovasi dibutuhkan beberapa cara, salah satunya adalah melalui kegiatan penelitian dan pengembangan. Kegiatan penelitian dan pengembangan adalah proses yang penting untuk melahirkan inovasi. Pemerintah memberikan dukungan untuk mendorong kegiatan ini, salah satunya melalui insentif pajak berupa super tax deduction. Penelitian ini menggunakan metode pendekatan kualitatif dengan teknik analisis data kualitatif. Penelitian ini akan meninjau adanya pemberian super tax deduction untuk kegiatan penelitian dan pengembangan dari konsep kebijakan dan prinsip perpajakan, dan teori insentif pajak. Adanya pemberian fasilitas ini menunjukan adanya pemenuhan konsep kebijakan supply-side tax policy, prinsip certainty, neutrality, dan revenue adequacy. Selanjutnya penelitian ini diharapkan dapat memberikan masukan kepada pihak yang terkait dengan adanya pemberian fasilitas ini, yaitu Direktorat Jenderal Pajak, Badan Kebijakan Fiskal, Kementerian Perindustrian, dan Kementerian Riset Teknologi dan Pendidikan Tinggi dalam membuat peraturan teknis fasilitas ini supaya perusahaan di Indonesia dapat terdorong untuk melakukan kegiatan penelitian dan pengembangan di Indonesia.

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ABSTRACT

Companies need innovation to be able to compete with competitors. To give birth to innovation requires several ways, one of which is through research and development activities. Research and development activities are important processes for giving birth to innovation. The government provides support to encourage this activity, one of which is through tax incentives in the form of super tax deduction. This study uses a qualitative approach with qualitative data analysis techniques. This research will review the existence of super tax deduction for research and development activities from the concept of tax policy and principles, tax incentive theory and research and development. The existence of the facility shows the fulfillment of the concept of supply-side tax policy, certainty neutrality and revenue adequacy principle. Furthermore, this research is expected to provide input to parties related to the provision of this facility, namely the Directorate General of Tax, the Fiscal Policy Agency, the Ministry of Industry, and the Ministry of Research Technology and Higher Education in making technical regulations for this facility so that companies in Indonesia can be encouraged to conduct research and development activities in Indonesia."

"Tax, as the ultimate source of state income, is very important. The income from tax annually shows signilicant increase. This condition is supported by tax contribution to APBN in the past three years, which show the increase role of tax to state income about 70.4% in 2002 to 70.8%. in 2003 and 77.8% in 2004.

In order to support a harmonious goveming at all level, a fair and established financial relation system between Central and Regional Government is needed. According to TAP MPR No. XV/MPR/1998 on the need for regulating financial division between state and regions, the government together with state legislative has implement UU No. 25, 1999. This law has given significant change and reform in Regional Government system in order to establish regional autonomy and a more real decentralization through a clearer division of authority between central and regional government. In this Iaw mentioned regional govemment acquired some parts of tax income, which are 20% of private income tax and ps. 21 tax.

Based on this description, the main problem posed in this research is how to gain the potential of private income tax and ps. 21 tax related to the division of tax mentioned in UU No. 25, 1999. The research aim to know the potential of private income tax and ps. 21 tax at DKI Jakarta province, and to further determine the influence of tax division policy from central government to regional government on the number of tax payers and the amount of tax.

The research method used here is descriptive research which is not meant to test certain hypotheses, but only to describe a variable, symptom or condition. Related to this descriptive research, data is analyze qualitatively, both based on primary data from interview or secondary data from documents and reports. From this analysis, a conclusion extracted related to theory and concept with relevance to the problem posed in this research. Data collection in this research is done through field research and library research.

This research result shows an increase on private income tax and ps. 21 tax since 2001 - 2003, which means an increase of numbers of tax payers received by DKI Jakarta provincial govemment, but the percentage of development in lax division is not good. This happens because the development is fluctuate. Beside that, although the contribution of tax division to APBD is large enough, comprised of one-fifth of APBD, but the intensification of tax in order to gain private income and ps. 21 tax payers at DKI Jakarta Province is low. This condition worsen due to the fact that the contribution of private-income and ps.21 taxto PDRB DKI Jakarta province from 1996 - 1998 always show an increase, but in 1999 2004 the trend reversed. This caused a decrease of contribution in tax division to PDRB. Although tax division received by govemment of DKI Jakarta province in 2001 - 2004 show an increase, but this increase related to its contribution to PDRB show a decrease, even though its relatively small. This decrease show lack of optimal income from private income tax and ps. 21 tax."