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Abstrak :
This research aims to examine the relationship between the level of tax avoidance and the quality of earnings proxied by the accrual-based earnings management and earnings persistence. In addition, this research also aims to examine if the relationship between the level of tax avoidance and accrual-based earnings management and earnings persistence depends on the tax environment of a country. This research uses a cross-country analysis with the scope of ASEAN countries, consisting of Philippines, Indonesia, Malaysia, and Singapore. The result of this research indicates that the tax environment of a country affects the relationship between the level of tax avoidance and the accrual-based earnings management, but does not affect the relationship between the level of tax avoidance and earnings persistence.

Abstrak :
Penelitian ini pertama bertujuan untuk mengetahui dan mengkaji peranan pajak daerah dalam meningkatkan Pendapatan asli daearah, dan mengetahui faktor yang menghambat pemungutan pajak daerah.....

Abstrak :
Skripsi ini membahas mengenai pengenaan pajak penghasilan atas deposito mudharabah yang dipersamakan dengan deposito bank konvensional. Bank syariah menggunakan prinsip syariah dan menggunakan akad-akad sesuai syariah dalam produk bank dan proses bisnis. Deposito mudharabah memiliki karakteristik yang berbeda dengan deposito bank konvensional. Deposito mudharabah menggunakan akad mudharabah dan pengembalian berupa bagi hasil sesuai hasil penyaluran dana bank. Sedangkan, deposito bank konvensional pengembalian berupa bunga yang tetap. Perbedaan ini yang menjadi topik dalam penelitian ini. Penelitian ini merupakan kombinasi dari studi literatur dan wawancara. Hasil dari penelitian ini adalah pengenaan pajak penghasilan untuk deposito mudharabah seharusnya tidak dipersamakan dengan pengenaan pajak penghasilan untuk deposito bank konvensional. ......This study discusses the imposition of income tax on the mudharabah deposits equivalent to conventional bank deposits. Islamic banks use Islamic principles and use the sharia contract-agreement in their banking products and business processes. Mudharabah deposits have different characteristics with conventional bank deposits. Mudharabah deposits using mudharabah contract-agreement and the form of return is bagi hasil. Meanwhile, the form of return conventional bank deposits is a fixed interest rate. These differences are the subject of this study. This study is a combination of literature review and interviews. The results of this study is imposition income tax for mudharabah deposits should not be equated with the imposition of income tax for conventional bank deposits.

Abstrak :
ABSTRAK
Penelitian ini bertujuan untuk mengetahui efektivitas pelaksanaan kebijakan pemeriksaan pajak hotel dan restoran (PHR) pada Suku Dinas Pendapatan Daerah Kotamadya Jakarta Utara dengan pendekatan studi korelasional. Fokus penelitian diarahkan pada analisis hubungan atau pengaruh pemeriksaan pajak (variabel bebas) terhadap penerimaan pajak dan wajib pajak (variabel terikat).

Hasil analisis data atas data-data sekunder yang diperoleh dan Suku Dinas Pendapatan Daerah Kotamadya Jakarta Utara dengan menggunakan teknik analisis regresi sederhana, koefisien korelasi, koefisien determinasi, dan t-test menunjukkan temuan-temuan sebagai berikut:

1. Kondisi pemeriksaan pajak, penerimaan pajak dan wajib pajak PHR Suku Dinas Pendapatan Kotamadya Jakarta Utara cenderung fluktuatif dan menunjukkan pergerakan yang linier.

2. Antara kebijakan pemeriksaan pajak dengan penerimaan pajak memìlìki hubungan yang positif dan sìgnifikan, dengan tingkat hubungan tergolong kuat (0.657) dan memberikan kontribusi sebesar 43.1%.

3. Antara kebijakan pemerìksaan pajak dengan wajib pajak memiliki hubungan yang positif dan signifikan, dengan tingkat hubungan tergolong kuat (0.744) dan memberikan kontribusi sebesar 55.3%.

Dari temuan-temuan penelitian tersebut disarankan tiga hal penting, yakni:

1. Kebijakan pemeriksaan pajak dalam hal jumlah pemeriksa pajak hendaknya dìtambah atau ditìngkatkan dan tahun ke tahun secara proporsional sesuai dengan potensi pajak yang diperkirakan dapat dihimpun karena jumlah pemeriksa pajak ternyata memberikan kontribusi positif yang cukup signifikan bagi peningkatan jumlah wajib pajak dan penerimaan pajak PHR. Namun, selain itu, untuk meningkatkan profesionalisme aparat pemeriksa diperlukan pula training atau workshop mengenai pemeriksaan secara rutin dan berkala.

2. Oleh karena pemeniksaan lengkap dan pemeriksaan sederhana dalam implementasinya memunculkan sejumlah masalah (implikasi) yang tidak menguntungkan bagi pemungutan pajak hotel dan restoran maka eksistensinya perlu ditinjau kembali atau paling tidak ditata kembali dan kemudian hasilnya dikukuhkan ke dalam Perda. ini penting dilakukan untuk memperoleh kepastian hukum dan pelaksanaan pemeriksaan yang lebih elegan, efektif dan efisien.

3. Sebagai tindak lanjut akademik atas hasil penelitian ini ada baiknya dilakukan penelitian lanjutan yang secam spesifik berusaha mengkaji pengaruh penìngkatan wajib pajak terhadap peningkatati penerìmaan pajak PHR.

Abstrak :
ABSTRAK
Penelitian ini adalah untuk melihat Kapasitas (Capacity) dan Upaya (Effort) Pendapatan Asli Daerah (PAD) di 33 (tiga puluh tiga) Kabupaten-Kota di Propinsi Sumatera Utara dengan menggunakan analisis regresi data panel tahun 2014-2015. Variabel-variabel yang digunakan adalah yang mewakili faktor ekonomi yaitu Pendapatan per kapita dan struktur perekonomian (share sektor-sektor PDRB sebagai basis PAD) (Lotz dan Morrs, 1971); dan faktor demografi yaitu kepadatan penduduk (Teera, 2002). Penelitian ini menunjukkan bahwa pendapatan per kapita, share sektor penyediaan listrik dan gas, share sektor perdagangan dan share sektor akomodasi dan penyediaan makan minum lainnya dan kepadatan penduduk berpengaruh signifikan dan positif terhadap kapasitas PAD Kabupaten-Kota di Sumatera Utara sementara share sektor industri pengolahan berpengaruh signifikan dengan arah negatif. Sementara itu variabel share sektor konstruksi secara statistik tidak berpengaruh secara signifikan terhadap Kapasitas PAD Kabupaten-Kota di Sumatera Utara. Hasil estimasi juga menunjukkan bahwa Kapasitas PAD menurut rata-rata Kabupaten-Kota mengalami kenaikan dari 0.0066 tahun 2014 menjadi 0.0068 tahun 2015 dengan relatif paling tinggi adalah Kota Padang Sidempuan dan Paling Rendah adalah Kabupaten Batu Bara tahun 2014 dan Kabupaten Labuhan Batu Selatan tahun 2015, dimana Kapasitas Kabupaten-Kota lainnya dominan berada dibawah rata-rata relatif keseluruhan. Selain itu dari hasil perbandingan antara Penerimaan Aktual dan Kapasitas hasil estimasi diperoleh gambaran bahwa selama tahun 2014 dan 2015 beberapa Kabupaten-Kota memiliki Upaya pemungutan PAD melebihi kapasitasnya, sebagian besar lainnya masih berada di bawah kapasitasnya.

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ABSTRACT
This study is aim to calculate capacity and effort of regional revenue (PAD) for 33 (thirty-three) districts in North Sumatra by using panel data regression analysis in 2014 - 2015. The variables used are representing the economic factor measure with income per capita and the structure of the economy (the GDP share of sectors as a base PAD) (Lotz and Morrs, 1971); and demographic factor is population density (Teera, 2002). This study shows that income per capita, share of electricity and gases sector, share of trading sector, share of accommodation sector and density signs significant and positive impact on the capacity of District regional revenue in North Sumatra, while the share of the manufacturing sector have significant influence in a negative direction. Meanwhile the variable of share construction sector, were not statistically significantly affect the capacity of District regional revenue in North Sumatra. The estimation results also showed that the capacity of regional revenue according to the average districts are increase from 0.0066 for 2014 to 0.0068 for 2015, with the highest relative is Kota Padang Sidempuan and Lowest is Kab. Batu-bara for 2014 and Kab. Labuhan Batu Selatan for 2015. On the other side other districts mostly are below whole average relatively. In addition, from the comparison between the Actual Revenue and Capacity estimation results obtained outlines that during 2014 and 2015 some districts revenue collection efforts in North Sumatra is higher than its capacity for most of it still under its capacity.

Abstrak :
The phenomena about grants came up when Corruption Eradication Commission published the wealth of the state executives. Some asked the origin of the grants while others considered it as a tax object. The question about the origin of the grants has to do with the program for the eradication of corruption, collusion and nepotism being undertaken by the government. The matter of the grant as a tax object is connected with lndonesia's present grave financial conditions. This topic represents the author?s desire to tind out the possibility of grant being considered as a tax object in the publication of the wealth of our government executives in the report of the Corruption Eradication Commission. This commission can confirm that the grant came from a source outside the family?s first generation blood relatives in a straight line. Accordingly the grant becomes a tax object and significant revenue for the government. The main problem is how to overcome the difficulties in applying a tax on the personal income derived from a grant as a tax object. The survey was undertaken using a qualitative method and a descriptive analysis approach for the data obtained by the author in interviewing the Corruption Eradication Commission, Indonesian Corruption Watch, Directorate of Income Tax and Directorate for Tax investigation and Collection, and making an analysis of the obtained data. As regards the earnings from grants, in the interest of taxation, it should not be necessary to indicate any differences in the source of the earnings and how the grants are used. In civil Law grants means a commitment whereby the grantor, while alive, freely and irrevocably assigns a property to be used by the grantee accepting the grant. in Islamic law, hibah or grant means a kind of agreement to transfer someones property to another while still alive without expecting to receive anything whatsoever in change for the grant. Legally, the grant must be made between living people and carried out under a notarial deed to be valid. A grant is only exempted from income tax when it is real pure grant as usually required, if not, the govemment may apply an income tax under the prevailing rules. For taxation, grants are subject to Act number 17 of 2000, which states that, both, the grantee and the grantor or anyone can be taxed, where a grant improves a person's financial condition (article 4 paragraph 1) of income tax act, but there is an exception for grants. Grants are classified as non-taxable and taxable grants. Grants are exempted from tax when assigned to family members under a straight blood relationship (article 4 paragraph 3 sub a, 2"°, income tax act). However, when the grants is received from another party, the grant is subject to tax for the receiving party and the presenting party. The presenting party must pay an income tax for the transfer of the grant (article 4 paragraph 1, sub-d, 4 of the income tax act), because it is considered as a capital gain where the values of the grant being assigned is higher than its value when formerly obtained. When the grant is a piece of land or a building, the giver of the grant under the article 4 paragraph 2 of the income tax act must pa a 5% income tax, whereas the taxis applied in conformity with Govemment Ordinance number 48 of 1994 dated December 27, 1994 on tax payment for income from landed property, as lastly amended by Govemrnent Ordinance number 79 of 1999 and Directorate General of Tax circular letter No.SE-04/PJ-33/1996 dated August 26, 1996. When the taxpayer providing the grant has not yet fultilled his liabilities, the Directorate General of Tax may apply article 4 paragraphs 1 sub-p of the income tax act. When it is afterwards known that there is a capital gain from the last 10 not charged with a tax the capital gain must be charged with tax when such is detected. The conclusion is that tax payment must be demanded in the case of grant assigned to a person not being blood relative in the straight line, and if the tax is not paid such can be considered as a fiscal crime, the grant can be listed in the annual tax bull sent to the person and this can be checked by the tax office. The notarial deed for a grant can show whether the grantor initially owned the granted object. The Corruption Eradication Commission should sue the government executive before the Court for the receiving a grant without reporting it as an additional income for which tax must be paid, and showing the related documents as evidence. lt is also desired that the Directorate General of Tax also attend corruption cases before the court connected with grants that are legally exempted from tax.

Abstrak :
Indonesia melaksanakan penyelenggaraan pembangunan nasional untuk menciptakan masyarakat yang makmur, sejahtera, adil dan merata sesuai dengan Undang-Undang Dasar Negara Republik Indonesia Tahun 1945. Penyelenggaraan tujuan negara terefleksi dalam beragam belanja negara yang di danai oleh APBN. Sebagai salah satu sumber penerimaan negara pengelolaan Penerimaan Negara Bukan Pajak (PNBP) saat ini dirasa masih kurang optimal. Oleh karena itu, perlu dilakukan optimalisasi PNBP dengan berbagai cara antara lain dengan melakukan inventarisir potensi, jenis dan tarif PNBP, maupun melakukan analisis penetapan jenis dan tarif PNBP. Penelitian ini merupakan penelitian hukum berbentuk penelitian yuridis normatif. Penelitian yuridis normatif menggunakan bahan kepustakaan dan melakukan identifikasi berbagai asas serta menggunakan informasi yang berkaitan untuk menjawab rumusan masalah. Kesimpulan yang didapatkan dari penelitian yang telah dilakukan yakni untuk meningkatkan penerimaan PNBP, pemungutan yang dilakukan pemerintah harus dilaksanakan sesuai dengan peraturan perundang-undangan agar tidak terjadi kesewenang-wenangan. Disamping itu, kebijakan penetapan tarif PNBP yang dilakukan oleh pemerintah harus dipastikan memberikan keadilan setara, serta perlu dilakukan monitoring dan evaluasi dalam pelaksanaan pengelolaan tarif PNBP. Beberapa hal yang dilakukan pemerintah untuk mendorong percepatan pemulihan perkonomian nasional pada masa pandemi covid saat ini yakni dengan kebijakan yang diberikan pemerintah antara lain seperti dikenakannya tarif PNBP hingga 0% (nol persen) ataupun Rp0,00 (nol rupiah) serta memberikan ruang bagi para wajib bayar dalam menyelesaikan pengembalian, keringanan, serta keberatan PNBP. Untuk meningkatkan penerimaan PNBP ada berbagai hal yang bisa dilakukan yakni mengoptimalisasi pendapatan negara dari PNBP, meningkatkan kualitas penyelenggaraan tata kelola PNBP, pengurangan atau penyederhanaan tarif dan jenis PNBP. ......Indonesia carries out the implementation of national development to create a prosperous and equitable society in accordance with the 1945 Constitution. The implementation of state objectives is reflected in various state expenditures funded by the State Budget. As a source of state revenue, the management of Administration of Non-Tax State Revenue (PNBP) hasn’t implemented optimally. Therefore, it is necessary to optimize PNBP in various ways, including by conducting an inventory of the potential, types and rates of PNBP, as well as analyzing the determination of the types and rates of PNBP. This research is a legal research in the form of normative juridical research. Normative juridical research uses library materials, identifies various principles, and uses related information to answer the problems. The conclusion obtained from the research is to increase PNBP revenue and PNBP should be based on laws and regulations. In addition, the PNBP cost setting policy must be ensured to provide equal justice, monitoring and evaluation needs to be implemented in PNBP cost management. To encourage the acceleration of national economic recovery during the current covid pandemic, the government provided policies, such as imposing PNBP rates of up to 0% (zero percent) or Rp.0.00 (zero rupiah) and providing space for compulsory pay in completing returns to PNBP. To increase PNBP revenues the government optimizes state revenues from PNBP, improves the quality of PNBP governance, reduces or simplifies cost and types of PNBP.