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Abstrak :
Tesis ini membahas analisis penghitungan potensi Pajak Penghasilan Pasal 25 Badan dari tahun 2005-2009 dengan menggunakan pendekatan Tabel Input Output Indonesia 2005. Penelitian ini adalah penelitian deskriptif kuantitatif. Hasil penelitian ini menyimpulkan bahwa baik secara total maupun secara sektor (9 (Sembilan) sektor IO) menunjukkan bahwa coverage tax ratio-nya masih dibawah 100 persen. Hal ini menunjukkan kinerja Direktorat Jenderal Pajak (DJP) masih bisa ditingkatkan. Penelitian ini menyarankan bahwa untuk upaya intensifikasi maupun ekstensifikasi potensi pajak, DJP sebaiknya menggunakan data BPS baik Statistik BPS maupun hasil Sensus Ekonomi 2006 untuk meng-up date master file data Wajib Pajak.

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The focus of this study is corporate income tax (CIT) under article 25. The purpose is estimating corporate income tax under article 25 period 2005-2009 using Indonesian Input Output Table year 2005. This research is quantitative descriptive. The study show that tax authority performance should be increasing because the CIT coverage ratio by totally or by 9 sector IO is still under 100 percent. The researcher suggests that to more effective tax effort by using any kind of data from BPS like industrial statistic and the 2006 economic census results to improve tax payers master file.

Abstrak :
Studi ini menganalisis dampak reformasi Pajak Penghasilan badan (PPh badan) dan Pajak Pertambahan Nilai (PPN) terhadap perekonomian Indonesia dengan menggunakan model Computable General Equilibrium (CGE). Hasil simulasi menunjukkan bahwa penurunan tarif PPh badan dan kenaikan tarif PPN secara bersamaan meningkatkan konsumsi pemerintah dan investasi tetapi menurunkan konsumsi swasta, PDB, dan pendapatan di semua kelompok rumah tangga dengan penurunan terbesar di kelompok rumah tangga perdesaan. Sektor yang mengalami peningkatan output terbesar antara lain sektor administrasi pemerintahan, pertahanan, dan jaminan sosial wajib, sektor jasa pendidikan, dan sektor jasa kesehatan dan kegiatan sosial ......This study analyzes the impact of Corporate Income Tax and VAT reforms on the Indonesian economy using the Computable General Equilibrium (CGE) model. The simulation results showed that a decrease in the Corporate Income Tax rate and an increase in the VAT rate simultaneously increased government consumption and investment but decreased private consumption, GDP, and incomes in all household groups with the largest decline in the rural household group. The sectors that experienced the greatest increase in output included the government administration, defense, and compulsory social security sectors, the education service sector, and the health services and social activities sector.

Abstrak :
Sejak PTN ditetapkan sebagai Badan Hukum, PTN Badan Hukum merupakan subjek dari Pajak Penghasilan Badan. Tujuan dari penelitian ini adalah untuk menganalisis evaluasi dari kebijakan Pemerintah atas perlakuan pengenaan Pajak Penghasilan Badan pada PTN Badan Hukum, dan menganalisis bagaimana dampaknya dengan Tridharma Perguruan Tinggi serta menganalisis implementasi pemenuhan kewajiban Pajak Penghasilan Badan pada Universitas Indonesia sebagai salah satu dari 11 (sebelas) PTN Badan Hukum. Penelitian ini merupakan penelitian yang menggunakan pendekatan postpostivist dengan menggunakan teknik wawancara dan jenis penelitian deskriptif. Penelitian ini membahas evaluasi kebijakan berdasarkan kriteria evaluasi kebijakan menurut Dunn yaitu kriteria evaluasi berdasarkan Efektivitas, Kesamaan, Responsivitas, dan Ketepatan. Hasil dari penelitian ini yaitu kebijakan tersebut belum sepenuhnya efektif, belum adanya kesamaan, respon yang rendah dan belum tepat guna ......Since state universities are incorporated as legal entities, Higher Education - Legal Entities are subject of Corporate Income Tax. This research aim to analyze the evaluation of government policy on the imposition of the Corporate Income Tax in Higher Education – Legal Entities, and analyze how its impact with Tridharma on Higher Education and analyze the implementation of Corporate Income Tax fulfillment at University of Indonesia as one of 11 (eleven) Higher Education – Legal Entities. This research is a postpositivist-descriptive research with in-dept interview and literature review as data collection techniques. This research discussed the policy evaluation is based on the evaluation criteria aacording to Dunn’s policy is based on the evaluation criteria of Effectiveness, Adecuacy, Responsiveness, and Appropriatesness. The result from this research that the policy in has not been effective, the absence of eligibility, low response, and not appropriate.

Abstrak :
[Perhitungan PPh Badan Bentuk Usaha Tetap (BUT) jasa konstruksi menggunakan metode penghitungan final namun perhitungan Branch Profit Tax (BPT) harus melalui pembukuan yang sudah dikoreksi fiskal. Terdapat inkonsistensi metode penghitungan antara PPh Badan dan BPT untuk BUT jasa konstruksi. Dengan menggunakan pendekatan kualitatif, penelitian ini bertujuan untuk menganalisis evaluasi dasar pengenaan BPT untuk BUT jasa konstruksi ditinjau dari prinsip netralitas dan kesederhanaan serta untuk mengetahui metode perhitungan yang tepat untuk dasar pengenaan BPT pada BUT jasa konstruksi. Hasil dari penelitian ini menyimpulkan bahwa prinsip netralitas telah terpenuhi sementara prinsip kesederhanaan tidak terpenuhi. Dasar pengenaan BPT pada BUT jasa konstruksi yang tepat adalah persamaan perhitungan dengan dividen yang diterima oleh perusahaan jasa konstruksi nasional.;The calculation of Corporate Income Tax is using schedular taxation method whereas the calculation of the Branch Profit Tax, construction service permanent establishment has to calculate based on accounting method and fiscal correction. There is an issue of inconsistency of calculation method between Corporate Income Tax and Branch Profit Tax for construction service permanent establishment. By using qualitative approach, this research aims to analyze the evaluation of Branch Profit Tax base on construction service permanent establishment from neutrality and convenience of payment principles as well as to analyze the appropriate method for Branch Profit Tax base for construction service permanent establishment. The result of this research shows that the Branch Profit Tax base policy for construction service permanent establishment has fulfill the neutrality principle. However, the policy hasn?t fulfill the simplicity principle. Furthermore, the appropriate method of Branch Profit Tax base for construction service permanent establishment is the same method for domestic construction company dividend., The calculation of Corporate Income Tax is using schedular taxation method whereas the calculation of the Branch Profit Tax, construction service permanent establishment has to calculate based on accounting method and fiscal correction. There is an issue of inconsistency of calculation method between Corporate Income Tax and Branch Profit Tax for construction service permanent establishment. By using qualitative approach, this research aims to analyze the evaluation of Branch Profit Tax base on construction service permanent establishment from neutrality and convenience of payment principles as well as to analyze the appropriate method for Branch Profit Tax base for construction service permanent establishment. The result of this research shows that the Branch Profit Tax base policy for construction service permanent establishment has fulfill the neutrality principle. However, the policy hasn’t fulfill the simplicity principle. Furthermore, the appropriate method of Branch Profit Tax base for construction service permanent establishment is the same method for domestic construction company dividend.]