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"Tesis ini membahas Tax Management Information System di DJP Indonesia dan NTS Korea Selatan. Peneitian ini merupakan penelitian Kualitatif deskriptif. Hasil penelitian menunjukkan bahwa Tax MIS di NTS Korea Selatan memberi jasa transaksi yang seimbang untuk menurunkan biaya kepatuhan pajak dan biaya administratif perpajakan sedangkan Tax MIS di DJP Indonesia berfokus pada jasa trasaksi. DJP Indonesia menutunkan cost of taxation e-SPT dengan cara membuat formulir SPT dan lampirannya menjadi sederhana. Semetara itu NTS Korea Selatan menurunkan cost of taxatio e-SPT dengan cara memberi jasa pengisian pre-filled.

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This thesis discusses the Tax Management Information System in DJP Indonesia and NTS South Korea. This research is a descriptive qualitative research. The results showed that the NTS Tax MIS in South Korea provides the balanced transaction services to reduce the tax compliance costs and the tax administrative costs whereas DJP Tax MIS in Indonesia focuse on trasaksi services. DJP Indonesia menutunkan cost of taxation of e SPT by making a tax return form and the attachment becomes simple. Whereas NTS South Korea reduce the cost of taxation of e SPT by giving a pre filled charging services."

"Supply-side tax policy is generally identified with tax cut and other forms of tax incentives. Nevertheless, there are many other forms of tax policy that give larger space for private sectors to increase their productivity. It is this enlarged meaning and essence of supply-side tax policy that need to be reconstructed to hinder the policy from being trapped into tax incentive polemic. By understanding its philosophy, the concept of supply-side tax policy can be reconstructed through regulations and deregulations. Government should develop regulations on specific transactions unambiguously in order to minimize tax dispute. Simultaneously, cost of taxation for government and private sector will be reduced. The other available alternative is deregulation that will remove unfavorable tax provisions, i.e. those that create cost of taxation or cash flow distortion. This construction of supply-side tax policy is better than tax incentives since it neither intrude the government ability to generate revenue nor generate tax expenditure."

"Penelitian ini menganalisis implikasi dari adanya keterlambatan penerbitan Faktur Pajak serta implikasi dari kebijakan pengenaan sanksinya. Adanya keterlambatan penerbitan Faktur Pajak oleh Pengusaha Kena Pajak mengakibatkan PKP Penjual akan terkena sanksi administrasi denda sebesar 2% dari Dasar Pengenaan Pajak. Perhitungan besaran sanksi yang dihitung dari Dasar Pengenaan Pajak menyebabkan besaran sanksi akan semakin tinggi seiring dengan semakin besarnya penyerahan yang dilakukan, hanya karena kesalahan terlambat dalam menerbitkan Faktur Pajak. Tujuan penelitian ini adalah menganalisis implikasi yang timbul dari keterlambatan penerbitan Faktur Pajak dan menganalisis penerapan sanksi keterlambatan penerbitan faktur pajak terhadap beban perpajakan yang timbul khususnya pada PT.QWE. Penelitian ini menggunakan pendekatan kuantitatif dengan paradigma post positivis. Hasil penelitian menunjukkan bahwa adanya pengenaan sanksi keterlambatan penerbitan Faktur Pajak menimbulkan beban perpajakan meliputi direct money cost, time cost dan psychological cost yang menyebabkan terganggunya cashflow perusahaan sehingga mendistorsi wajib pajak dalam mengambil keputusan bisnisnya. Selain berpengaruh kepada wajib pajak, adanya pengenaan sanksi tersebut juga berimplikasi kepada timbulnya biaya terhadap otoritas pajak (administrative cost).

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This study analyzes the implications of the delay in the issuance of Tax Invoice and the implications of the policy imposition of sanctions. Any delay in issuing a Tax Invoice by a Taxable Entrepreneur will be subjected to administrative sanctions of 2% from the Tax Base. The amount of sanctions calculated from the Basic Tax Imposition causes the number of sanctions to be higher along with th greater submission, only because of the delay when issuing a Tax Invoice. The purpose of this study is to analyze the implications arising from the late issuance of Tax Invoice and analyze the application of sanctions for the late issuance of tax invoices to the Cost of Taxation that arises especially for PT.QWE. This research uses a quantitative approach with a post positivist paradigm. The results showed that the imposition of sanctions for the delayed issuance of Tax Invoice raises tax burden including direct money costs, time costs and psychological costs. This can cause disruption of corporate cashflow so that distortion taxpayers in making business decisions. In addition to influencing taxpayers, the imposition of sanctions also has implications for the cost of the tax authority (administrative cost)."

"Pendidikan merupakan hak konstitusi yang ditetapkan dalam Undang-Undang Dasar Negara Kesatuan Republik Indonesia Tahun 1945 (UUD NKRI 1945) bahkan menjadi tujuan didirikannya NKRI sebagaimana dinyatakan dalam Alinea keempat Pembukaan UUD NKRI 1945. Pendidikan juga merupakan salah satu public goods yang harus disediakan oleh pemerintah dalam menjalankan fungsi alokasinya. Karena itu pencabutan jasa pendidikan sebagai Jasa Tidak Kena Pajak (JTKP) dalam UU HPP menyebabkan diskursus meskipun akhirnya dijadikan sebagai jasa strategis yang mendapat fasilitas PPN sebagaimana diatur dalam Pasal 16B. Terlebih, pendidikan menjadi prerequisite terciptanya SDM Unggul untuk mencapai Indonesia EMAS 2045. Riset ini dilakukan dengan tujuan untuk menganalisis keselarasan antara kebijakan PPN atas jasa pendidikan dan fungsi alokasi pemerintah serta implikasinya terhadap cost of taxation. Dengan menggunakan pendekatan penelitian kualitatif dan metode pengumpulan data berupa studi kepustakaan dan wawancara, hasil analisis menunjukkan bahwa keselarasan kebijakan ini dinilai masih selaras dengan tujuan negara pada tingkat diberikannya fasilitas PPN atas jasa pendidikan, namun tidak sepenuhnya memberikan kemudahan bagi penyelenggara jasa pendidikan karena menyebabkan meningkatnya beban administrasi yang menjadi komponen harga dari jasa pendidikan yang dibayarkan oleh konsumen. Fungsi alokasi pemerintah menunjukan bahwa peran pemerintah sebagai aktor yang menyediakan jasa pendidikan sebagai public goods tidak tepat untuk dilakukan karena seharusnya menjaga eksistensi jasa pendidikan sebagai public goods dalam menghindari kegagalan pasar karena tidak memberatkan penyelenggara pendidikan. Perubahan kebijakan dari ini meningkatkan cost of taxation bagi penyelenggara jasa pendidikan karena membuat penyelenggara pendidikan harus memenuhi kewajiban perpajakan yang semula dari tidak dilakukan seperti wajib untuk dikukuhkan menjadi Pengusaha Kena Pajak, menerbitkan faktur pajak atas jasa pendidikan, dan melaporkan Surat Pemberitahuan Masa PPN. Selain itu, pada sisi konsumen tidak terjadi perubahan harga yang signifikan. Karena itu direkomendasikan agar implementing policy (regulasi turunan) mengatur perlakuan PPN atas jasa pendidikan yang meminimalkan cost of taxation sekaligus memperkuat fungsi alokasi pemerintah dengan mengutamakan kepentingan pendidikan sebagai hak konstitusi seluruh masyarakat.

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Education is a constitutional right stipulated in The Constitution of The State of The Republic of Indonesia of The Year 1945 (the Constitution of 1945) and even became the goal of the establishment of the State of the Republic of Indonesia as stated in the fourth paragraph of the Preamble of the Constitution of 1945. Education is also one of the public goods that must be provided by the government in carry out its allocation function. Because of this, the revocation of education services as Non-Taxable Services (JTKP) in the HPP Law caused a discourse even though it was eventually made into a strategic service that received VAT facilities as stipulated in Article 16B. Moreover, education is a prerequisite for the creation of superior human resources to achieve Indonesia EMAS 2045. This research was conducted with the aim of analyzing the alignment between the VAT policy on educational services and the government's allocation function and its implications for the cost of taxation. By using a qualitative research approach and data collection methods in the form of literature studies and interviews, the results of the analysis show that the alignment of this policy is considered to be in line with the country's goals at the level of providing VAT facilities for educational services, but does not fully provide convenience for education service providers because it causes an increased burden administration which is a price component of educational services paid by consumers. The government's allocation function shows that the government's role as an actor providing education services as a public good is not the right thing to do because it should maintain the existence of education services as a public good in avoiding market failures because it does not burden education providers. The policy change from this increases the cost of taxation for education service providers because it makes education providers have to fulfill tax obligations that were originally not carried out as mandatory to be confirmed as Taxable Entrepreneurs, issue tax invoices for educational services, and report Periodic VAT Returns. In addition, on the consumer side, there was no significant price change. It is therefore recommended that the implementing policy (derivative regulation) regulate the treatment of VAT on education services in a way that minimizes the cost of taxation while at the same time strengthening the government's allocation function by prioritizing the interest of education as a constitutional right of all people."

"Kecenderungan perusahaan multinasional mempergunakan perjanjian alokasi biaya untuk merencanakan dan membentuk perjanjian komersial internasional menunjukkan tendensi kenaikan. Dan jika direncanakan dan ditata dengan sistematis, perjanjian ini dapat mengatasi kesulitan dan komplikasi masalah transfer pricing dalam transaksi internasional. Alokasi biaya antar unit-unit usaha grup perusahaan multinasional umumnya menggunakan metode biaya tidak langsung dalam pembebanannya, yang mengacu pada prinsip dan metode OECD. Indonesia, dalam hal ini juga menganut kesamaan prinsip dan metode dalam menentukan harga pasar yang wajar dalam transaksi hubungan istimewa.Penulis melakukan penelitian deskriptif terhadap perjanjian alokasi biaya antar unit usaha perusahaan multinasional, melalui studi literatur yang bersumber dari buku-buku teks, artikel, masalah, karya ilmiah, laporan, majalah/bulletin, peraturan-peraturan yang berhubungan dengan alokasi biaya; baik peraturan yang berlaku di Indonesia maupun peraturan yang berlaku pada beberapa negara OECD dan non OECD sebagai perbandingan untuk mengetahui sejauh mana kebijakan pajak terhadap prilaku perusahaan multinasional dalam aktivitasnya melalui perjanjian alokasi biaya, implikasi dan indikasi transfer pricing melalui perjanjian tersebut. Data sekunder untuk menunjang penelitian deskriptif yang dilakukan berdasarkan pengalaman penulis pada perusahaan-perusahaan multinasional, khususnya PT. XYZ, dengan mempelajari perjanjian alokasi biaya clan laporan keuangan PT. XYZ sebagai tahapan awal evaluasi ada tidaknya mekanisme transfer pricing yang tidak sesuai dengan ketentuan yang berlaku.Perkembangan dan peranan perusahaan multinasional dapat mempengaruhi perdagangan internasional dan pajak penghasilan suatu negara, melalui mekanisme transfer pricing yang tidak terlepas dari fenomena usaha grup perusahaan multinasional melakukan ekspansi dengan kecenderungan mengoperasikan usahanya secara desentralisasi. Hal ini tidak terlepas dari keinginan grup perusahaan untuk mencapai tujuan penghematan pajak, melalui ekspor/impor, pelayanan jasa oleh induk perusahaan ataupun unit usaha yang ditunjuk oleh grup perusahaan melalui alokasi biaya, royalti, dan pinjaman dengan bunga oleh induk perusahaan melalui perbankan; dimana penulisan ini difokuskan pada perjanjian alokasi biaya. Prinsip arm's length merupakan acuan dasar dari otoritas pajak suatu negara dalam menempatkan transaksi hubungan istimewa antar unit usaha grup perusahaan multinasional, dimana prinsip tersebut dapat mengeliminasi faktor keuntungan maupun kerugian sepihak dari transaksi hubungan istimewa; walaupun demikian prinsip arm's length tidak efektif pada usaha yang terintergrasi dan bersifat khusus.OECD memberi petunjuk penanganan transfer pricing harus selaras dengan prinsip arm's length dengan beragam tatacara, dari perbandingan transaksi sampai pada metodemetode peniaian yang dapat dilakukan oleh otoritas pajak suatu negara pada saat melakukan pemeriksaan pajak terhadap unit-unit usaha grup perusahaan multinasional yang berdomisili di negara tersebut. Beragam metode juga dilakukan oleh perusahaan dalam menerapkan mekanisme transfer pricing pada transaksi hubungan istimewa dengan unit-unit usahanya. Salah satu metode yang paling umum digunakan adalah metode cost-based, dan modifikasi metode ini juga sering digunakan baik oleh otoritas pajak maupun grup perusahaan yaitu metode cost-plus.Otoritas pajak berbagai negara menaruh perhatian yang sangat besar terhadap mekanisme transfer pricing, khususnya perjanjian alokasi biaya; dimana dokumentasi merupakan data pendukung utama untuk menentukan prinsip arm's length atas transaksi hubungan istimewa; dengan pengalihan tanggung jawab pembuktian kepada wajib pajak. Indonesia, dalam hal ini belum memperluas cakupan peraturan perpajakannya sehubungan dengan transfer pricing antar pihak yang mempunyai hubungan istimewa; namun peraturan yang ada masih mengacu pada petunjuk OECD tahun 1979. Hal ini terlihat dari peraturan yang masih berlaku, antara lain: Keputusan Dirjen Pajak nomor KEP-01/PJ.7/1993 dan Surat Edaran Dirjen Pajak nomor SE-04/PJ.7/1993.Peraturan yang berlaku di Indonesia seyogyanya telah dapat mengakomodir pemeriksaan sehubungan dengan masalah transfer pricing umumnya dan alokasi biaya khususnya; namun dalam pelaksanaannya para pemeriksa masih berpatokan pada Pasal 6 dan Pasal 9 UU PPh nomor 7 tahun 1983 sebagaimana telah diubah dengan UU nomor 17 tahun 2000. Perlunya pengaturan lebih lanjut, dalam hal tanggung jawab pembuktian, pembatasan jangka waktu kerugian usaha untuk mencapai keseimbangan dan keadilan alokasi penghasilan pajak; serta memperluas cakupan Keputusan Dirjen Pajak No. Kep-62/PJ/1995 dengan memasukkan Wajib Pajak dalam negeri karena kesamaan bentuk dan manfaat alokasi antara alokasi biaya untuk bentuk usaha tetap (BUT) dan Wajib Pajak dalam negeri.Peningkatan kualitas para pemeriksa pajak dalam penguasaan peraturan perpajakan sehubungan dengan transfer pricing, kerjasama antar instansi terkait di Indonesia dan pihak otoritas pajak negara lainnya, serta tindak lanjut para pembuat kebijakan dan peraturan perpajakan merupakan hal yang disarankan.

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Mainstream of multinational companies are increasingly using Cost Contribution Agreements to structure and plan their international commercial agreements. And if structured and documented properly, these agreements can provide with solution to difficult and complicated transfer pricing issues in global business. Cost contribution among the business units of multinational company generally use method of indirect expenses in its encumbering, what related to principal and method of OECD. Indonesia, in this case also embraces equality of principal and method in determining the arm's length price in the special relationship transactions.

A writer conduct an descriptive research to Cost Contribution Agreements among the business units of multinational company, through study of literature from textbooks, articles, working papers, journals, reports, bulletins, regulation which deal with cost contribution; even regulation going into effect in Indonesia and also the regulation going into effect in OECD and non OECD countries as comparison to know how far the tax policy effected to multinational companies in its activity through Cost Contribution Agreements, implication and indication of transfer pricing through the agreements. The secondary data to support descriptive research done by pursuant to experience of a writer at multinational companies, specially PT. XYZ, learnedly the Cost Contribution Agreements and financial statement of PT. XYZ as the first step of evaluation that no mechanism of transfer pricing which is disagree with rule going into effects.

Growth and roles of multinational companies can influence international trades and income taxes of an countries, through mechanism of transfer pricing which is not quit of phenomenon effort the group of multinational companies in conduct expansion with tendency operate effort by decentralized. This matter is not quit of desire of the group of companies to reach target of tax savings, through exports/imports, service activities by parent companies and or business units which showed by the group of companies through costs contribution, royalties, and loans with interests by parent companies through banking; where this writing focused at Cost Contribution Agreements. The arm's length principle represent elementary reference from tax authority of a country in placing the special relationship transactions of the business unit of a group multinationals efforts, where the principle can eliminate of advantage factors and also unilateral losses from the special relationship transactions; even though the arm's length principle is not effective at the integrated efforts and have the special characters.

OECD give an guideline in handling transfer pricing have to be in harmony with the arm's length principle at the ways of immeasurable, from comparison of transaction come up with method of assessment which can be done by the tax authority of a country at the time of conducting the tax audit to the business unit of a group multinational company which living in the country. The method also has done by company in applying mechanism of transfer pricing at the special relationship transactions with business units efforts. One of method, which most commonly used is cost-based method, and modification of this method also often used by the tax authority and also a group of company that is cost-plus method.

The tax authorities of various countries put a profound interests to mechanism transfer pricing, specially the Cost Contribution Agreements; where documentation represent as a main supporting data to determine the arm's length principle for the special relationship transactions; with transfer of verification responsibility to a Taxpayer. Indonesia, in this case not extended the taxation regulation coverage yet, referring to transfer pricing between a parties having a special relationship, but the existing regulations still relate with OECD Guideline for the year of 1979. This matter seen from the regulations which still go into effect, for example: Tax Director Decision Letter number KEP-O1/PJ.7/1993 and Tax Director Circular Letter number SE-04/PJ.7/1993.

The regulation going into effect in Indonesia have earned to accommodate audit properly referring to transfer pricing problem generally and the cost contribution specially; but in its execution all tax auditors still based on Section 6 and Section 9 Income Tax Law number 7 of the year 1983 as have been altered by the Law number 17 of the year 2000. The importance of furthermore arrangement, in the case of responsibility verification, restriction of business losses duration to reach justice and balance of tax income allocation, and also extend the coverage of Tax Director Decision Letter number Kep-62/P3/1995 with included Domestic Taxpayers because the equality form and the allocation benefit among the cost contribution to Permanent Establishment and Domestic Taxpayers.

Improvement of all tax auditors quality in hand of mastery the taxation regulation referring to transfer pricing, cooperation among the related institutions in Indonesia and the tax authorities of other countries, and also follow-up of the taxation regulation and policy maker represent suggested matters."

"Telecommunication industry ('the industry') plays an important role in economic growth. Therefore, it is beneficial when the Government prepares policies enhancing the development of this industry. This study offers an alternative design of income tax system namely Pro Corporate Cash-flow Tax (PCCFT). The PCCFT is developed from the angle of Supplyside Tax Policy concept. This policy encourages the private sector to increase its supply of products by possibly removing the provisional withholding tax system (i.e., Art 23 Income Tax).1 As withholding tax on business income absorbs industry's fund, its removal effectively injects the industry with working capital. In addition thereto, the recharacterization of income may jointly reduce cost of taxation and therefore improving the business climate. This research employs constructivism paradigm with mixed approaches. PCCFT appears to be able to minimize opportunity costs, while offering the industry some advantages (including potential revenue). For the Government, it may increase potential tax revenue as well as non-tax revenue (e.g. radio frequency fee and dividends), universal service obligation fee, penetration facilities and teledencity fees. Moreover, this design may create job opportunities and alleviate poverty as well as improve prosperity."

"Indonesia merupakan salah satu negara yang memiliki potensi penerimaan negara dari sektor perikanan yang terbesar di dunia. Namun, sektor perikanan khususnya industri pengolahan ikan masih mengalami berbagai permasalahan dlam perkembangannya. Perkembangan sektor perikanan Indonesia dipengaruhi salah satunya oleh kebijakan fiskal diantaranya kebijakan pajak. Penelitian ini bertujuan untuk menganalisa implementasi pemungutan PPh Pasal 22 atas pembelian hasil perikanan oleh industri pengolahan ikan dan implikasinya terhadap industri pengolahan ikan sesuai dengan PMK 16/PMK.010/2016 Pasal 1 ayat 1 huruf i. Penelitian ini merupakan penelitian kualitatif yang menggunakan teknik wawancara mendalam dengan tujuan deskriptif. Hasil penelitian ini menunjukan terdapat permasalahan implementasi terkait pembebanan PPh Pasal 22 atas pembelian hasil perikanan. Implikasi yang timbul atas kebijakan ini adalah tidak tercapainya tujuan pemungutan PPh Pasal 22 aas pembelian hasil perikanan dan menambah biaya industri pengolahan ikan.

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Indonesia is one of the countries with the great potential revenue from fisheries sector in the world. However, the fishery sector, especially the fish processing industry is still experiencing various problems in its development. The development of Indonesia 39 s fishery sector is influenced by fiscal policy, among others tax policy. This study aims to analyze the implementation of the collection of Article 22 Income Tax on the purchase of fishery products by the fish processing industry and its implications on the fish processing industry in accordance with the PMK 16 PMK.010 2016 Article 1 paragraph 1 letter i. This research is a qualitative research using in depth interview technique with descriptive purpose. The results of this study show that there are implementation issues related to the imposition of Article 22 Income Tax on the purchase of fishery products. The implications of this policy are not achieving the purpose of collection of Income Tax Article 22 on the purchase of fishery products and increase the cost of taxation of the fish processing industry."