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Abstrak :
Thesis ini membahas perlakuan pajak penghasilan pada transaksi cross- border mergers and acquisitions di Indonesia. Di Indonesia transaksi cross- border mergers and acquisitions belum diatur secara tegas dan jelas sehingga menimbulkan ketidakadilan bagi wajib pajak karena perlakuan pajak penghasilan antara transaksi merger dan akuisisi domestik dengan transaksi cross-border mergers and acquisitions diperlakukan secara berbeda yang tentu saja hal ini tidak sesuai dengan prinsip tax neutrality. Selain itu akibat belum diaturnya perlakuan pajak penghasilan pada transaksi cross-border mergers and acquisitions ada potensi dilakukannya aggressive tax planning oleh wajib pajak. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif dan teknik pengumpulan data berupa studi kepustakaan dan studi lapangan. Hasil penelitian ini menyimpulkan bahwa perlu ada pengaturan atas perlakuan pajak pada transaksi cross-border mergers and acquisitions dengan tetap menjaga hak pemajakan negara sumber penghasilan atas aset yang dialihkan pada transaksi cross-border mergers and acquisitions. ......This thesis addresses an income tax treatment of cross-border mergers and acquisitions in Indonesia. In Indonesia, cross-border mergers and acquisitions have not been regulated explicitly and clearly that cause injustice to taxpayers. Injustice to taxpayers because the income tax treatment of domestic mergers and acquisitions and cross-border mergers and acquisitions are treated differently, of course, this is not in accordance with the principle of tax neutrality. Other consequences have not been regulated due to income tax treatment of cross-border mergers and acquisitions is the possibility of conducting aggressive tax planning by the taxpayer. This research applies a qualitative approach using a descriptive method and the data collecting technique uses both library research and field study. The results of this study concluded that there should be regulation on the tax treatment of cross-border mergers and acquisitions while keeping the taxation right of source state from the assets transferred on the cross-border mergers and acquisitions.

Abstrak :
ABSTRAK
This article aimed at expressing ideas on a legal construction of competition merger review (CMR) on Cross-border Mergers and Acquisitions (CBM&A) that have Indonesian legal dimension. The problem has been triggered by the lack of CMR guidelines for CBM&A to nurture a fair and sustainable business competition (FSBC). Consequently, the existing guideline is inadequate for reviewing CBM&A proposals which have a multi-jurisdiction dimension character. As a result, merging (gigantic) companies doing business in Indonesia have enormous opportunities to engage in anti-competitive behavior in the domestic market. In its turn, it brings the impact of reducing competition itself whereby national companies become easily marginalized and find themselves in a vulnerable situation. To seek solutions to this problem, this research has been conducted through a normative approach, starting from the formulation of the problem up to an in-depth analysis and drawing conclusions. In order to achieve the said purpose, a literature study was conducted to explore and collect related law information on CBM&A, including CMR methods, namely: Market Dominance Test, Substantial Lessening of Competition/SLC Test, Public Interest Test, and four hybrid Tests: i) Hybrid Test One=SIEC Test; ii) Hybrid Test Two; iii) Hybrid Test Three; and Hybrid Test Four). Out of these seven methods of CMR, I consider to choose the SLC Test as the method for reviewing CBM&A proposal. At the end, this study concludes as follows: 1) there is an urgent need for CMR in the methods of SLC Test for cross-border merger and acquisition proposals in order to fill the absence of a merger review guideline that contains a multi-jurisdiction dimension and to nurture a fair and sustainable business competition in Indonesia; 2) the substantive norms for constructing CMR in the methods of SLC Test for CBM&A transactions in Indonesia should take into account the national law regime: company law, merger law, investment law including the existing public interest. In addition to that, the principles of certainty, efficiency, transparency, and proportionality should also be considered. Thus, I recommend to enact a SLC Test Guideline in order to strengthen the legal review of CBM&A proposals for supporting FSBC, to maintain dynamic, secure, and stable national economy and development.

Abstrak :
[Skripsi ini membahas tentang fenomena praktik anti persaingan yang melewati batas geografis suatu negara. Penelitian ini adalah penelitian yuridis normatif dengan menggunakan data sekunder. Hasil dari penelitian ini menunjukkan bahwa perilaku anti persaingan lintas negara dilatarbelakangi oleh adanya kerjasama ekonomi baik regional maupun internasional yang membentuk suatu pasar bebas dengan jenis praktik anti persaingan yang bermacam-macam, seperti: (a) Akses Pasar; (b) Kartel Internasional; (c) Kartel Ekspor); (d) Merger dan Akuisisi dengan internasional spillover, dan (e) Praktik sewenang-wenang oleh TNC (Trans National Corporation). Dari adanya praktik anti persaingan lintas negara tersebut, penelitian ini mengambil kesimpulan bahwa: Pertama, Praktik anti persaingan lintas negara memliki perbedaan dengan praktik anti persaingan domestik dalam hal dimensi internasionalitasnya, Kedua, Setiap Yurisdiksi Persaingan Usaha di berbagai negara memiliki kebijakan persaingan yang berbeda-beda dalam melakukan penanganan terhadap praktik anti kompetisi lintas negara tersebut, dan Ketiga, pentingnya memelihara jalinan nilai-nilai yang dianggap baik sehingga akan tercipta kondisi persaingan yang harmonis. ......This thesis discusses the phenomenon of anti-competitive practices that pass through the geographical boundaries of a country. This research is a normative juridical research using secondary data. The results of this study indicate that the anti-competitive behavior across countries, motivated by economic cooperation both regionally and internationally, which form a free market with the type of anti-competitive practices are diverse, such as: (a) Market Access; (b) International Cartel; (c) Export Cartel); (d) Merger and Acquisition with international spillover, and (e) Arbitrary Practice by TNCs (Trans National Corporation). From the existence of cross border anti-competitive practices, this study conclude that: First, cross border anti-competitive practices possess differences with domestic anti-competitive practices in terms of its internationality dimensions , Second, each of Competition jurisdiction in various country have different competition policy in handling cross border anti-competitive practices, and Third, the importance of maintaining the relation of values that are considered good that will create harmonious conditions of competition., This thesis discusses the phenomenon of anti-competitive practices that pass through the geographical boundaries of a country. This research is a normative juridical research using secondary data. The results of this study indicate that the anti-competitive behavior across countries, motivated by economic cooperation both regionally and internationally, which form a free market with the type of anti-competitive practices are diverse, such as: (a) Market Access; (b) International Cartel; (c) Export Cartel); (d) Merger and Acquisition with international spillover, and (e) Arbitrary Practice by TNCs (Trans National Corporation). From the existence of cross border anti-competitive practices, this study conclude that: First, cross border anti-competitive practices possess differences with domestic anti-competitive practices in terms of its internationality dimensions , Second, each of Competition jurisdiction in various country have different competition policy in handling cross border anti-competitive practices, and Third, the importance of maintaining the relation of values that are considered good that will create harmonious conditions of competition.]