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Abstrak :
Tesis ini membahas tentang analisa kasus keadilan dalam materi muatan peraturan perundang-undangun di Indonesia. Analisa dan Pembuhasannya meliputi korelasi antara asas keadilan Pasal 6 ayut (1) huruf g menurut Undang-Undang Nomar 12 Tahun 2011 Tentang Pembentukan Peraturan Perundang-Uudangan dengan keadilan sosial yang tertera pada sila kelima Pamcasila Keadilan Sosiai Bagi Sclumh Rakyat lndoncsia scbagai sumbcr hukum negara. Pcmbahasan selunjulnya adalah mengenai unsur keadilan sosial, hal ini perlu dilakukun karena keadilan sosial merupakan prinsip sumlaer hukum negara yang seharusnya tercermin dan terwujudkan dalam materi muatan perundang-undangan di Indonesia.

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This thesis discusses the analysis of the principle of justice in the substance of legislation in Indonesia. The analysis and discussion includes the correlatiou between the principle of juslice and Article 6 paragraph (1) letter g aocotding to Law No 12 of 2011 on the establisment of legislation with social justioc precepis contained in thc Eillh Pancasila "Social juslice for all the people of Indonesia" as a source of stale law. The next discussion is about lhe element of social justice, it is necessary bccausc justice is lhc source principlc of starr: law that should be reflected and embodied in the substance of legislation in Indonesia.

Abstrak :
Government needed more income to raise the national budget. They issued instruments to collect income from citizen through debt and foreign currency. Government released Governmental Bonds for domestic market, which sold in retail (ORI) and for international market in foreign currency. Government also presented a law execution regulation to give certainty for the consumers or the taxpayers. Governmental Regulation Number 6 which published in 2002 distinguished the tax procedure for the bonds which imposed only on transactions tradable and reportable to the stock exchange. Income derived or taken from obligation transaction should be based on a global taxation. While, for the international bonds were given the facilities by the government. We would assume that there was an inequality between the bonds for domestic market and for international market. In global taxation, we should not differentiate the income by the source. This research used a quantitative descriptive as the research method. The type and data collection techniques used (1) literature research including on various taxation regulations and another related documents and (2) field research using interviews with such related parties as tax academicians, government as issuer and regulator. They gave several opinion which created differences in equity perspective. Government figured the debt as the best instrument to raise government income. They considered that attracting foreign investor by giving them tax facility was necessary to raise the budget. They named their policy as their budgeting and regulating function. But, we should notice that domestic investor might think the inequality of the tax burden. Therefore, it was suggested to make a comprehensive and equal policy. Based on tax principle, that tax should be fair and equal. It became fair that tax imposed on the income earned from the same source (instrument) equally. If one of them was given the facility, so the other should be given the same facility.

Abstrak :
Hadirnya Undang-Undang Nomor 36 Tahun 2008 merupakan perubahan baru bagi Wajib Pajak khususnya Wajib Pajak badan. Salah satu perubahan yang terdapat dalam undang-undang tersebut adalah pemberian fasilitas pengurangan tarif Pajak Penghasilan (PPh) bagi Wajib Pajak badan Usaha Mikro Kecil Menengah (UMKM). Pengurangan tarif tersebut dikarenakan adanya perubahan tarif pada Pasal 17 yaitu tarif umum PPh bagi Wajib Pajak badan. Kebijakan tersebut sangat menarik, karena fasilitas yang diberikan kepada Wajib Pajak berdasarkan peredaran bruto. Peredaran bruto yang dimiliki oleh sebuah UMKM dapat mempengaruhi pajak yang terhutang. Penelitian ini bertujuan untuk menganalisis kebijakan pengurangan tarif PPh badan melalui Pasal 31E Undang-Undang Nomor 36 Tahun 2008 ditinjau dari sisi keadilan pemungutan pajak. Konsep utama yang digunakan dalam penelitian ini adalah konsep fasilitas atau insentif pajak dan konsep keadilan. Metode penelitian yang digunakan yaitu melalui pendekatan kuantitatif dengan analisis data kualitatif. Data kualitatif diperoleh melalui studi literatur dan wawancara mendalam. Berdasarkan penelitian yang dilakukan maka dihasilkan kesimpulan bahwa kebijakan yang dikeluarkan oleh pemerintah melalui Pasal 31E Undang-Undang Nomor 36 Tahun 2008, tidak mencerminkan keadilan baik dari segi keadilan horizontal maupun keadilan vertikal. Dalam mencapai suatu keadilan sebaiknya perumus kebijakan memberikan batasan fasilitas tersebut berdasarkan Penghasilan Kena Pajak dan bukan peredaran bruto.

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The presence of Tax Laws No. 36/2008 is a new change for taxpayers, especially company taxpayers. One of the changes in the law is the reduction policy of taxon-revenue of micro-small-intermediate company taxpayer. The reduction is given due to the change of rate in the Article 17, which is general tax-on-revenue rate of company taxpayers. The policy is so interesting because the facility given to taxpayer is based on bruto circulation. Bruto circulation of a micro-smallintermediate company can influence the tax liability. This research aims to analyze the reduction policy of tax-on-revenue of micro-small-intermediate company taxpayer through Article 31E of Tax Laws No.36/2008 observed from equity principle in taxation. The main concepts used in this research are concept of facility or tax incentive and concept of equity principles. Research method used in quantitive approach with qualitative data analysis. Qualitative data is obtained from literature study and in-depth interview. The result is that the policy issued by the government through Article 31E in Tax Laws No.36/2008 does not reflect equity, both from horizontal and vertical equity principle. In achieving equity, the policy maker should give limitations of the facility, based on taxable revenue instead of bruto circulation.

Abstrak :
Penelitian ini betujuan untuk menganalisis argumentasi fiskus dan PT. XYZ mengenai saat terutangnya pajak penghasilan serta menganalisis keputusan keberatan PT. XYZ dari azas kepastian hukum. Analisis yang dilakukan dalam penelitian ini menggunakan teori: prinsip pengakuan penghasilan, pajak penghasilan, pemeriksaan pajak, keberatan, dan prinsip kepastian hukum. Metode yang digunakan dalam penelitian ini adalah kualitatif deskriptif dengan wawancara mendalam. Hasil dari penelitian ini menunjukan bahwa menurut argumentasi fiskus, koreksi positif penghasilan hanya berdasarkan penemuan dokumen kontrak penjualan yang ditandatangani 2010. Selanjutnya, hasil penelitian ini menunjukan bahwa PT. XYZ telah melaksanakan pengakuan penghasilan sesuai dengan standar akuntansi keuangan (PSAK-23) yakni mengakui penghasilan atas kontrak penjualan tersebut di tahun 2011, saat kendaraan diserahkan kepada pembeli. Hasil penelitian ini juga menunjukan bahwa atas keputusan keberatan yang diterbitkan kepada PT. XYZ ternyata tidak memenuhi kepastian hukum dalam hal penentuan obyek pajak penghasilan badan dan dalam melakukan prosedur pemeriksaan. ......The aims of this study are to analized the argumentation about the revenue recognation between fiscus and tax payer and to analized the tax objection decision letter on behalf of PT. XYZ from the certainty principal. The analysis of this study used the base theory principals: the revenue recognition?s principals, the income tax, the tax audit, the tax objection, and the certainty principal. The study approach is qualitative which is used in-depth interviews. The result of this study shows that based on the fiscus?s argumentation, positive fiscal corrections was made due to sales agreement finding signed in 2010. Next, this study shows PT. XYZ has recognized the revenue based on the financial accounting standard (PSAK-23) by recognized the revenue in 2011 when the vehicles delivered. In last, this study shows that the objection decision letter issued for PT. XYZ had no certainty principal literally due to the corporate income tax objects and the tax audit procedures.

Abstrak :
Peraturan Pemerintah No. 46 Tahun 2015 yang memperbolehkan pengambilan Jaminan Hari Tua (JHT) secara bertahap memicu perselisihan di antara masyarakat dengan otoritas pajak. Perselisihan ini disebabkan adanya perlakuan pajak progresif pada pengambilan bertahap, sementara pengambilan sekaligus diperlakukan dengan tarif prefresial dan final. Tujuan Penelitian ini menganalisis perbedaan perlakuan tersebut dalam dimensi asas keadilan dan netralitas pajak. Pendekatan penelitian yang digunakan adalah kualitatif dengan wawancara mendalam sebagai teknik pengumpulan data. Hasil penelitian ini menunjukan perlakuan pajak dalam Peraturan Pemerintah No. 68 Tahun 2019 mendistorsi asas keadilan atas penghasilan JHT dan memberikan pengaruh bagi masyarakat dalam melakukan penarikan JHT sehingga tidak netral. ......Government Regulation No. 46 Year 2015 that enables gradual withdrawal on Old Age Saving sparks a conflict between society and The Tax Authority. The major reason of this conflict is the imposition of progressive tax rate on the Old Age Saving partial withdrawal while the full withdrawal that is made at once is withold with preferential rate and final treatment. This research analyzes the difference of tax witholding treatment on Old Age Saving income under tax equity and neutrality principle. The research is conducted using qualitative approach with in-depth interviews as data collecting technique. The result suggests that the tax treatment under Government Regulation No. 68 Year 2019 distorts the equity principle and poses a degree of influence on the tax payers to withdraw Old Age Saving; hence makes it not neutral.