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"Tesis ini membahas mengenai latar belakang pembentukan P3B Indonesia-Mauritius, analisis pemilihan comprehensive tax treaty, - pemicu terminasi P3B dan skema treaty shopping sebagai salah satu bentuk penyalahgunaan P3B Indonesia-Mauritius. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian menyimpulkan bahwa latar belakang pembentukan P3B Indonesia-Mauritius lebih bersifat politis dan belum dilandasi kajian akademis yang transparan dan efektif. Untuk menghindari risiko penyalahgunaan P3B, maka mini-agreement seperti tax information exchange agreement bisa menjadi alternatif comprehensive tax treaty dengan tax haven country. Mengingat tingginya investasi Mauritius yang masuk ke Indonesia pada periode implementasi P3B, maka new agreement bisa dibuat sebagai alternatif setelah terminasi untuk mempertahankan tingginya arus masuk investasi Mauritius ke Indonesia. Hasil penelitian ini menyarankan agar dalam membuat P3B, kajian akademis harus transparan dan melibatkan pihak-pihak kompeten seperti akademisi dan praktisi perpajakan.

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This thesis discusses the background of the formation of Indonesia-Mauritius tax treaty, analysis of selection of a comprehensive tax treaty, factors that trigger tax treaty termination and the scheme of treaty shopping as one kind of treaty abuse of Indonesian-Mauritius. This research is a descriptive qualitative with research design. The research concludes that background of formation of Indonesia- Mauritius tax treaty is more political and not based on an academic study that is transparent and effective. To avoid the risk of misuse of tax treaty, a miniagreement such as a tax information exchange agreement can be an alternative rather than a comprehensive tax treaty with a tax haven country. Because Mauritius noted as a high investment country into Indonesia on treaty implementation period, so new agreement could be made as an alternative after termination for maintaining in flow investment from Mauritius to Indonesia. Results of this study suggest that in making P3B, academic study should be transparent and involve competent parties such as academics and tax practitioners."

"Penelitian ini menganalisis pengaruh temporary book tax differences terhadap future earning changes yang terdiri dari future changes in pre-tax earnings dan future changes in tax expense dengan manajemen laba sebagai variabel pemoderasi. Penelitian ini menguji 686 observasi untuk sub sampel pengujian jangka pendek dan 430 observasi untuk sub sampel pengujian jangka panjang dengan menggunakan regresi data panel. Berdasarkan pengujian disimpulkan bahwa temporary book tax differences berpengaruh negatif terhadap future earnings changes jangka pendek. Berdasarkan pengujian diketahui juga bahwa manajemen laba tidak terbukti memoderasi pengaruh temporary book-tax differences terhadap future earnings changes.

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This study analyzes the influence of temporary book tax differences toward future earnings which consists of future changes in pre tax earnings and future changesin tax expense with earnings management changes as moderating variables. This study examined 686 observations for the sub sample testing of short term and 430 observations for sub sample testing of long term using panel data regression. Based on testing concluded that there is negative influence of temporary tax book differences toward future earnings changes in short term but earnings management doesn rsquo t affect on the influence of book tax differences toward future earnings."

"Pemerintah Indonesia mengeluarkan kebijakan Pembebasan Pajak Pertambahan Nilai atas buku yang diatur dalam Peraturan Menteri Keuangan Nomor 5/PMK.010/2020. Di dalam aturan ini diatur mengenai pembebasan PPN atas buku pelajaran umum, baik yang berbentuk fisik maupun elektronik. Penelitian ini bertujuan untuk menganalisis dasar pertimbangan pemerintah melakukan pembebasan PPN atas e-book, penerapan Principles of Good Tax Policy (fairness, certainty, simplicity, dan neutrality) dalam kebijakan pembebasan PPN atas e-book, dan implikasi kebijakan ini bagi Pengusaha Kena Pajak (PKP) dan negara. Penelitian dilakukan dengan menggunakan pendekatan kuantitatif dengan paradigma post positivisme dan jenis penelitian deskriptif. Pengumpulan data dilakukan dengan wawancara mendalam dan studi literatur. Hasil penelitian menunjukkan bahwa dasar pertimbangan pemerintah melakukan pembebasan PPN atas e-book dikarenakan beberapa hal, yaitu: 1) perkembangan teknologi, 2) sinkronisasi dengan UU Sistem Perbukuan, 3) kesesuaian dengan prinsip equal treatment, 4) harga buku masih mahal, dan 5) kesesuaian dengan konsep VAT exemption. Kemudian, kebijakan ini telah memenuhi prinsip fairness dan simplicity, namun belum memenuhi prinsip certainty dan neutrality. Hal tersebut dikarenakan masih terdapat ketidakpastian mengenai cakupan buku pelajaran umum serta timbulnya distorsi bagi PKP. Implikasi kebijakan ini bagi PKP adalah terjadi peningkatan penjualan e-book, namun di sisi lain tidak dapat melakukan pengkreditan PPN, sedangkan implikasi bagi negara adalah terjadi kerugian dalam jangka pendek, namun menciptakan multiplier effect dalam jangka panjang.

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The Indonesian government has issued a policy of Exemption of Value Added Tax on books regulated in Peraturan Menteri Kuangan Number 5/PMK.010/2020. This regulation regulates VAT on general textbooks, both physical and electronic. This study aims to analyze the basis of the government's considerations for exempting VAT on e-books, the application of Principles of Good Tax Policy (fairness, certainty, simplicity, and neutrality) in the VAT exemption policy on e-books, and the implications of this policy for taxpayers and the state. The research was conducted using a quantitative approach with a post-positivism paradigm and descriptive research type. Data were collected by in-depth interviews and literature studies. The results of the study indicate that the government's basic considerations for exempting VAT on e-books are due to several things, namely: 1) technological developments, 2) synchronization with the Book System Law, 3) compliance with the principle of equal treatment, 4) book prices are still expensive, and 5) conformity with the VAT exemption concept. Then, this policy has fulfill the principles of fairness and simplicity, but has not fulfill the principles of certainty and neutrality. This is because there is still uncertainty regarding the scope of general textbooks and the emergence of distortions for Taxable Persons (PKP). The implication of this policy for taxable persons is an increase in e-book sales, but on the other hand they cannot credit VAT, while the implication for the state is that there is a potential loss in the short term, but creates a multiplier effect in the long term.

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"Tesis ini membahas mengenai latar belakang formulasi, potensi permasalahan yang mungkin terjadi dan ketentuan anti penghindaran pajak terkait berlaku efektifnya Perjanjian Penghindaran Pajak Berganda (P3B) Indonesia dan Hong Kong sejak 1 Januari 2013. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif.Hasil penelitian menyimpulkan bahwa formulasi P3B Indonesia - Hong Kong telah dilandasi dasar hukum yang legal namun belum dilandasi kajian akademis yang transparan dan efektif. Dengan tujuan utama transparansi dan pertukaran informasi perpajakan, maka partial/ limited tax agreement seperti tax information exchange agreement bisa menjadi alternatif comprehensive tax treaty dengan "tax haven" country. Terhambatnya pemanfaatan P3B ini, kurang efektifnya pertukaran informasi, residence abuse merupakan beberapa isu yang berpotensi menjadi masalah terkait implementasi P3B Indonesia ? Hong Kong ini.Hasil penelitian ini menyarankan agar dalam membuat P3B, kajian akademis harus transparan dan melibatkan pihak-pihak kompeten seperti akademisi dan praktisi perpajakan, memberi penegasan atas permasalahan yang berpotensi timbul serta memperkuat domestic anti tax avoidance rules.

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This research discussed about the background and formulation of Indonesia - Hong Kong Comprehensive Tax Treaty and the potential problems that may arise under that treaty. The research type is descriptive qualitative research design.

The result of this research concludes that the tax treaty has been based on valid legal basis but nut based on transparent and effective academic study. With the ultimate goal of transparency and exchange of tax information, the partial/limited tax information exchange agreements such as tax agreement could be an alternative comprehensive tax treaty with a tax haven country. Inhibition of the tax treaty utilization, lack of effective exchange of information, residence abuse are some of the issues that could potentially be a problem related to the implementation.

This research suggest that in concluding tax treaty, academic study should be transparent and involve competent parties such as academics and tax practitioners, competent authority shoul provides confirmation of the potential problems that arise and to strengthen domestic anti-tax avoidance rules."

"Penelitian ini menguji dan menganalisis pengaruh multinationality, pemanfaatan tax haven, dan corporate governance terhadap praktik thin capitalization. Penelitian ini bersifat kuantitatif dengan menggunakan data sampel dari 178 perusahaan terbuka yang terdaftar di Bursa Efek Indonesia tahun 2013-2015. Hasil penelitian menunjukkan bahwa terdapat hubungan positif dan pengaruh signifikan antara pemanfaatan tax haven dengan praktik thin capitalization dengan proksi debt to equity ratio. Sebaliknya, perusahaan yang memiliki karakter multinationality, proporsi komisaris independen yang lebih tinggi, kepemilikan institusional, serta menggunakan auditor big-4 memiliki hubungan negatif dan pengaruh signifikan dengan praktik thin capitalization.

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This study aim to examines and analyzes the influence of multinationality, tax havens utilization and corporate governance toward the practices of thin capitalization. This research uses quantitative approach by using data sample of 178 publicly listed companies in Indonesia Stock Exchange year 2013-2015.

The results calculate that there is significant and positive association between the utilization of tax havens with the practice of thin capitalization using debt to equity ratio proxy. Conversely, companies that have the character of multinationality, the higher proportion of independent commissioners, institutional ownership, and big-4 auditor utilization has a significant and negative association with thin capitalization."