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Abstrak :
Salah satu tujuan dari P3B adalah menghindari pengenaan pajak berganda dan mencegah pengelakan pajak. Salah satu cara untuk mencegah hal tersebut dengan cara melakukan pertukaran informasi antara dua negara yang terlibat. Globalisasi ekonomi berdampak signifikan terhadap perlakuan perpajakan atas transaksi internasional. Suatu perusahaan dapat secara mudah dan ekonomis menawarkan produk dan jasa mereka ke pasar negara lain. Kondisi ini menuntut otoritas pajak untuk memikir ulang cara-cara yang dapat mempertahankan peraturan perpajakan yang adil dan logis khususnya pemajakan atas transaksi lintas negara. Otoritas perpajakan di banyak negara didunia mengantisipasi dampak globalisasi ini dengan melakukan perjanjian pertukaran informasi perpajakan (tax information exchange agreement/TIEA). Pertukaran informasi telah berkembang menjadi alat yang sangat efektif untuk menelusuri arus investasi maupun profit dalam skenario internasional serta meyakinkan pemajakan yang tepat atas transaksi lintas negara. OECD merupakan organisasi yang sangat peduli dengan usaha peningkatan pertukaran informasi perpajakan. OECD memandang bahwa pertukaran informasi menawarkan suatu kerangka yang legal untuk kerjasama antar negara tanpa harus melangar hak negara lain maupun Wajib Pajak. Pertukaran informasi ini menjadi alat yang sangat efektif bagi admintrasi perpajakan suatu negara. Tren pertukaran informasi perpajakan semakin meluas di kalangan otoritas perpajakan di dunia. Indonesia sebagai salah satu negara yang berada dalam lingkaran globalisasi ekonomi dunia perlu meningkatkan pemanfaatan fasilitas klausul pertukaran informasi dalam P3B dengan negara treaty partner-nya. Metode penelitian yang digunakan dalam penulisan karya akhir ini adalah dekriptif explanatory dengan teknik pengumpulan data dari studi kepustakaan serta studi wawancara dengan pihak yang terkait di lingkungan Direktorat Jenderal Pajak. Dari kendala-kendala yang dihadapi serta belajar dari model yang dikembangkan oleh OECD, DJP telah membuat langkah maju dengan dikeluarkannya Peraturan Direktur Jenderal Pajak Nomor PER-67/2009 tanggal 30 Desember 2009 tentang Tatacara Pertukaran Informasi berdasarkan Persetujuan Penghindaran Pajak Berganda, Indonesia perlu mengagendakan pertukaran informasi dengan negara mitra untuk mengantisipasi Wajib Pajak yang memanfaatkan P3B dengan negara mitra dalam menerapkan tax management yang agresif. Modernisasi Organisasi dan Sistem Perpajakan hendaknya memberi perhatian yang lebih besar terhadap organisasi yang membawahi perpajakan international khususnya pertukaran informasi.

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One goal of the P3B is to avoid double taxation and prevent tax evasion. One way to prevent this by way of exchanging information between the two countries involved. Economic globalization has significant implications for the treatment of taxation on international transactions. A company can easily and economically to offer their products and services to markets in other countries. This condition requires the tax authorities to rethink the ways that can maintain the taxation laws in a fair and logical, particularly taxation of transnational transactions. Tax authorities in many countries of the world anticipate the impact of this globalization of information exchange agreements with taxation (tax information exchange agreement / TIEA). Exchange of information has evolved into a highly effective tool for tracing the flow of investment and profit in the international scenario as well as to convince the appropriate taxation of transnational transactions. The OECD is an organization that is concerned with improving the business tax information exchange. The OECD considers that the exchange of information offers a legitimate framework for cooperation between countries without having to violate the rights of other countries as well as taxpayers. This information exchange becomes a very effective tool for admintrasi taxation of a nation. Trends in the widespread exchange of tax information among tax authorities in the world. Indonesia as one of the countries that are in the circle of economic globalization of the world needs to boost usage of facilities the exchange of information clause in the treaty country P3B with his partner. The research method used in the writing of this thesis is dekriptif explanatory with data collection techniques of literary study and study-related interviews with staff in Directorate General of Taxation. From the constraints faced and learn from a model developed by OECD, the DGT has made a step forward with the issuance of the Director General of Taxation Number PER-67/2009 dated December 30, 2009 regarding Procedure for Exchange of Information on Double Taxation Avoidance Agreement, Indonesia needs to exchange agendas information with partner countries to anticipate Taxpayers who use P3B with partner countries in implementing an aggressive tax management. Tax Systems Modernization of the Organization and should give greater attention to the organization that oversees international taxation, particularly the exchange of information.

Abstrak :
On tax crimes in Indonesia.

Abstrak :
[Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, this book offers a wide-ranging analysis of the complex motivations and rationalizations for tax evasion in their cultural and institutional context., Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, this book offers a wide-ranging analysis of the complex motivations and rationalizations for tax evasion in their cultural and institutional context.]

Abstrak :
[ABSTRAK
Perusahaan multinasional yang melakukan tindak pidana penghindaran pajak termasuk dalam ruanglingkup hukum pidana administrasi atau administrative penal law dimana perundang-undangan pajak yang berkategori peraturan administratif selain memuat sanksi administrasi juga memuat sanksi pidana. Beberapa bentuk tindak pidana penghindaran pajak yang dilakukan oleh perusahaan multinasional sebagai wajib pajak antara lain : tindak pidana surat pemberitahuan (SPT), tindak pidana nomor pokok wajib pajak (NPWP), tindak pidana pembukuan dan tindak pidana penghindaran pajak berupa tidak menyetorkan pajak yang telah dipungut. Perusahaan multinasional menggunakan teknik penghindaran seperti controlled foreign corporation, thin capitalization, transfer pricing dan thin capitalization serta merger perusahaan dimana bertujuan untuk meminimalisir atau menghilangkan kewajiban membayar pajak. Terdapat beberapa ketentuan pidana pajak di Indonesia yang diberlakukan seperti UU Ketentuan Umum dan Tata Cara Perpajakan, UU Bea Materai, UU Penagihan Pajak Dengan Surat Paksa, UU Pajak Daerah dan Retribusi Daerah. Ketentuan pidana dalam administrasi pajak diterapkan pula di Malaysia, Vietnam, Afrika Selatan dan Jerman serta Nigeria melalui Companies Tax Act 2007 yang telah secara tegas korporasi atau perusahaan multinasional sebagai pelaku tindak pidana penghindaran pajak. Konsep pertanggungjawaban pidana wajib pajak badan dalam undang-undang pajak Malaysia dan Nigeria perlu diadopsi ke dalam undang-undang pajak Indonesia agar mampu mempertanggungjawabkan pidana perusahaan multinasional dalam tindak pidana penghindaran pajak. Sarana nonpenal yaitu perlunya dibangun good corporate governance, perlunya ekstentifikasi pajak dan diadakannya perjanjian perpajakaan atau tax treaty. Upaya pembebanan pertanggungjawaban pidana bagi perusahaan multinasional terdapat beberapa variasi atau sistem yang dianut dibeberapa negara. Di Indonesia pembebanan pertanggungjawaban pidana masih kepada pengurus perusahaan multinasional yang beroperasi di Indonesia. Berbeda dengan kasus-kasus penghindaran pajak yang terjadi dibeberapa negara lainnya yang telah membebankan pidana kepada perusahaan multinasional sebagai pelaku tindak pidana penghindaran pajak. Pembebanan pertanggungjawaban pidana perlu memperhatikan cakupan yurisdiksi hukum pidana dan masih lebih diutamakannya penyelesaian secara administratif dibandingkan jalur pidana dalam perkara pajak oleh pemeriksa pajak.

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ABSTRACT
Multinational companies who commit the crime of tax evasion is included in the scope of the administration of criminal law or administrative penal law where tax legislation is categorized administrative regulations in addition to the administrative sanctions load also contains criminal sanctions. Some forms of criminal acts committed tax evasion by multinational companies as a taxpayer, among others: the crime of a notice (SPT), the crime of tax identification number (TIN), the crime of bookkeeping and tax evasion a criminal offense in the form of not depositing tax has been levied , Multinational companies use avoidance techniques such as controlled foreign corporation, thin capitalization, transfer pricing and thin capitalization and mergers of companies which aim to minimize or eliminate the obligation to pay taxes. There are several criminal provisions imposed tax in Indonesia such as the Law on General Provisions and Tax Procedures, the Law on Stamp Duty, Tax Billing Act With Forced Letters, Law on Regional Tax and Retribution. Criminal provisions in tax administration applied also in Malaysia, Vietnam, South Africa and Germany and Nigeria through the Companies Tax Act 2007, which has been explicitly corporation or multinational companies as criminal tax evasion. The concept of criminal responsibility of corporate taxpayers in tax laws Malaysia and Nigeria need to be adopted into Indonesian tax laws to be able to account for the criminal multinationals in the criminal offense of tax evasion. Non-penal means that the need to build good corporate governance, the need for and the holding of ekstentifikasi tax treaties or tax treaty perpajakaan. Efforts imposition of criminal liability for multinational companies there are a few variations or system adopted in some countries. In Indonesia, the imposition of criminal liability is to the management of multinational companies operating in Indonesia. Unlike the cases of tax evasion that occurs in some other countries which already imposes criminal to multinationals as criminal tax evasion. Imposition of criminal responsibility needs to pay attention to the jurisdiction of the scope of criminal law and is still more than the administrative settlement Placed criminal path in the case of taxes by tax inspectors., Multinational companies who commit the crime of tax evasion is included in the scope of the administration of criminal law or administrative penal law where tax legislation is categorized administrative regulations in addition to the administrative sanctions load also contains criminal sanctions. Some forms of criminal acts committed tax evasion by multinational companies as a taxpayer, among others: the crime of a notice (SPT), the crime of tax identification number (TIN), the crime of bookkeeping and tax evasion a criminal offense in the form of not depositing tax has been levied , Multinational companies use avoidance techniques such as controlled foreign corporation, thin capitalization, transfer pricing and thin capitalization and mergers of companies which aim to minimize or eliminate the obligation to pay taxes. There are several criminal provisions imposed tax in Indonesia such as the Law on General Provisions and Tax Procedures, the Law on Stamp Duty, Tax Billing Act With Forced Letters, Law on Regional Tax and Retribution. Criminal provisions in tax administration applied also in Malaysia, Vietnam, South Africa and Germany and Nigeria through the Companies Tax Act 2007, which has been explicitly corporation or multinational companies as criminal tax evasion. The concept of criminal responsibility of corporate taxpayers in tax laws Malaysia and Nigeria need to be adopted into Indonesian tax laws to be able to account for the criminal multinationals in the criminal offense of tax evasion. Non-penal means that the need to build good corporate governance, the need for and the holding of ekstentifikasi tax treaties or tax treaty perpajakaan. Efforts imposition of criminal liability for multinational companies there are a few variations or system adopted in some countries. In Indonesia, the imposition of criminal liability is to the management of multinational companies operating in Indonesia. Unlike the cases of tax evasion that occurs in some other countries which already imposes criminal to multinationals as criminal tax evasion. Imposition of criminal responsibility needs to pay attention to the jurisdiction of the scope of criminal law and is still more than the administrative settlement Placed criminal path in the case of taxes by tax inspectors.]

Abstrak :
ABSTRAK
Studi ini dilakukan untuk menemukan indikasi tax evasion pada perdagangan bilateral Singapura ke Indonesia berdasarkan hubungan antara tarif dan selisih data perdagangan. Model yang digunakan dalam studi ini mempertimbangkan adanya kemungkinan endogenitas tingkat pengawasan sebagai fungsi dari tarif, di mana importir dapat membangun ekspektasi mengenai seberapa tinggi tingkat pengawasan berdasarkan besaran tarif. Dengan menggunakan data bulanan, hasil estimasi menunjukkan bahwa terdapat hubungan antara tarif dan selisih data perdagangan, mengindikasikan bahwa perubahan tarif impor berasosiasi dengan pelaporan nilai impor yang lebih rendah. Hasil estimasi juga menunjukkan bahwa terdapat hubungan negatif antara tingkat pengawasan dan selisih data perdagangan.

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ABSTRACT
This paper aims at finding indication of tax evasion from Singapore Indonesia bilateral trade, based on the relationship between tariff and trade data differences. The model considers the possibility of endogeneity of enforcement level as a function of tariff, of which the importer can build expectation about the level of enforcement based on tariff rate. Utilizing monthly data, the result shows that the change in tariff rate is associated with the change in trade data differences, indicating that the higher tariff rate leads to the lower import values reported. The result also shows that the level of enforcement is negatively correlated with trade data differences.

Abstrak :
Penelitian ini mengkaji dan menelusuri aturan terkait kepastian hukum pada penggunaan compliment dan pengaruhnya terhadap nilai pajak yang ada di Kota Tangerang. Kota Tangerang yang menjadi tempat dilakukannya penelitian memiliki alasan yang kuat karena memiliki wilayah teritorial yang mencakup wilayah bandara. Tingginya mobilitas wilayah bandara akan berbanding lurus dengan penyewaan kamar hotel baik digunakan untuk menginap ataupun hanya sekedar untuk transit. Namun tingginya mobilitas wilayah bandara belum sebanding lurus dengan penerimaan pajak hotel yang diterima oleh pemerintah Kota Tangerang. Compliment merupakan salah satu cara yang digunakan oleh pengusaha hotel untuk mendatangkan daya beli konsumen, tetapi dalam prakteknya compliment justru menjadi alat yang digunakan sebagau upaya wajib pajak dalam penghindaran pajak. Celah ini digunakan karena tidak diaturnya penggunaan compliment di Peraturan Daerah. permasalahan yang dikaji dalam penelitian ini berupa analisis terhadap mekanisme penggunaan Compliment pada setiap transaksi di Hotel, selanjutnya pengaruhnya terhadap nilai pajak di Kota Tangerang serta urgensi dari kepastian hukum terhadap penggunaan compliment pada setiap transaksi di Hotel. Penelitian ini disusun dengan menggunakan metode penulisan hukum normatif dengan pendekatan teori-teori yang berkaitan dengan hukum pajak guna meneliti kepastian hukum berdasarkan studi kepustakaan dan hierarki perundang-undangan yang ada. ......This study examines and explores the rules related to legal certainty in the use of compliments and their impact on the tax value in Tangerang City. The city of Tangerang, where the research was conducted, has strong reasons because it has a territorial area that includes an airport area. The high mobility of the airport area is directly proportional to the rental of a hotel room whether it is used for overnight stays or just for transit. However, the high mobility of the airport area is not directly proportional to the hotel tax revenue received by the Tangerang City government. Compliment is one of the methods used by hotel entrepreneurs to generate consumer purchasing power, but in practice, compliment is actually a tool used by taxpayers in tax avoidance. This gap is used because the use of compliment is not regulated in the Regional Regulation. The problems studied in this study are in the form of an analysis of the mechanism for using Compliment in every transaction in hotels, then the effect on the tax value in Tangerang City and the urgency of legal certainty for the use of compliment in every transaction in hotels. This research was compiled using the normative legal writing method with the theoretical approach related to tax law in order to examine legal certainty based on literature studies and existing legal hierarchies.

Abstrak :
Penelitian ini mengkaji dan menelusuri aturan terkait kepastian hukum pada penggunaan compliment dan pengaruhnya terhadap nilai pajak yang ada di Kota Tangerang. Kota Tangerang yang menjadi tempat dilakukannya penelitian memiliki alasan yang kuat karena memiliki wilayah teritorial yang mencakup wilayah bandara. Tingginya mobilitas wilayah bandara akan berbanding lurus dengan penyewaan kamar hotel baik digunakan untuk menginap ataupun hanya sekedar untuk transit. Namun tingginya mobilitas wilayah bandara belum sebanding lurus dengan penerimaan pajak hotel yang diterima oleh pemerintah Kota Tangerang. Compliment merupakan salah satu cara yang digunakan oleh pengusaha hotel untuk mendatangkan daya beli konsumen, tetapi dalam prakteknya compliment justru menjadi alat yang digunakan sebagau upaya wajib pajak dalam penghindaran pajak. Celah ini digunakan karena tidak diaturnya penggunaan compliment di Peraturan Daerah. permasalahan yang dikaji dalam penelitian ini berupa analisis terhadap mekanisme penggunaan Compliment pada setiap transaksi di Hotel, selanjutnya pengaruhnya terhadap nilai pajak di Kota Tangerang serta urgensi dari kepastian hukum terhadap penggunaan compliment pada setiap transaksi di Hotel. Penelitian ini disusun dengan menggunakan metode penulisan hukum normatif dengan pendekatan teori-teori yang berkaitan dengan hukum pajak guna meneliti kepastian hukum berdasarkan studi kepustakaan dan hierarki perundang-undangan yang ada ......This study examines and explores the rules related to legal certainty in the use of compliments and their impact on the tax value in Tangerang City. The city of Tangerang, where the research was conducted, has strong reasons because it has a territorial area that includes an airport area. The high mobility of the airport area is directly proportional to the rental of a hotel room whether it is used for overnight stays or just for transit. However, the high mobility of the airport area is not directly proportional to the hotel tax revenue received by the Tangerang City government. Compliment is one of the methods used by hotel entrepreneurs to generate consumer purchasing power, but in practice, compliment is actually a tool used by taxpayers in tax avoidance. This gap is used because the use of compliment is not regulated in the Regional Regulation. The problems studied in this study are in the form of an analysis of the mechanism for using Compliment in every transaction in hotels, then the effect on the tax value in Tangerang City and the urgency of legal certainty for the use of compliment in every transaction in hotels. This research was compiled using the normative legal writing method with the theoretical approach related to tax law in order to examine legal certainty based on literature studies and existing legal hierarchies

Abstrak :
Underground economy adalah fakta yang terjadi di seluruh negara di dunia, dan telah menjadi perhatian bagi para peneliti untuk mempelajarinya. Beberapa penelitian terdahulu oleh Wibowo, Sharma (2001), Schneider (2005) dan Panjaitan (2007) telah mengestimasi underground economy di Indonesia dalam kurun waktu penelitian yang berbeda-beda dan menghasilkan estimasi underground economy yang bervariasi. Penelitian ini berfokus pada estimasi underground economy di Indonesia dan mengukur besarnya tax evasion selama kurun waktu penelitian tahun 1976-2007 dengan menggunakan Currency Demand Method. Hasil dari penelitian ini bahwa estimasi underground economy di Indonesia selama kurun waktu penelitian 1976-2007 rata-rata adalah sebesar 2,85% terhadap GDP dengan estimasi tahun 2007 adalah sebesar 7,24% dari GDP atau sebesar 286 triliun rupiah. Besarnya tas evasion selama masa penelitian adalah sebesar rata-rata 3,19% terhadap total penerimaan pajak dengan estimasi tahun 2007 adalah sebesar 8,65% dari total penerimaan pajak atau sebesar 42,475 triliun rupiah. Hasil penelitian ini juga mengkonfirmasi hasil penelitian sebelumnya, bahwa ketika terjadi shock pada perekonomian, besaran underground economy akan meningkat tajam sebelum akhirnya menurun kembali setelah kondisi perekonomian membaik, yang untuk kasus Indonesia terjadi ketika krisis ekonomi tahun 1998. Hal menarik lainnya yang ditemukan dalam penelitian ini bahwa terjadi tren peningkatan yang cukup signifikan pada tas evasion setelah tahun 2000, yaitu setelah dilakukannya reformasi perpajakan. ......Underground economy is a fact of life that happened in every country in the world. It had become a major issue for the scientists to studying it. Several previous studies, by Wibowo, Sharma (2001), Schneider (2005) and Panjaitan (2007) had tried to estimated the underground economy di Indonesia in different period of time and had resulted a various size and amount of underground economy in Indonesia. This study focuses in estimating underground economy di Indonesia and measuring tax evasion over the time period 1976-2007 by using Currency Demand Method. The results demonstrated that the underground economy di Indonesia for the selected time period is averaging 2,85% of the reported GDP with the estimation for 2007 is 7,24% of the reported GDP or 286 billions rupiah. Tax evasion for the selected time period is averaging 3,19% of the total tax revenue with the estimation for 2007 is 8,65% from the total tax revenue or 42,475 billions rupiah. The results of this study also confirms the previous study, that the size of underground economy will raise enermously during an economic shocks, before retum to normal when the economic conditions is recovered. It happened in Indonesia during Asian crisis in 1998. Another interesting finding is that a significant increasing trend is happened in tax evasion in Indonesia after the year of 2000, which is happened after the major tax reforms.

Abstrak :
Penelitian ini membahas mengenai bentuk-bentuk penyelundupan pajak yang terjadi pada industri perikanan tangkap yang berada dalam KPP Pratama Cirebon. Penelitian ini bertujuan untuk menjabarkan bentuk-bentuk penyelundupan pajak pada industri perikanan tangkap dan menjelaskan kendala yang dihadapi fiskus dalam rangka melakukan pemungutan pajak atas sektor perikanan (studi kasus KPP Pratama Cirebon). Pendekatan penelitian ini adalah kualitatif dengan teknik pengumpulan data melalui studi lapangan dan studi kepustakaan. Hasil dari penelitian menunjukkan bahwa terdapat tiga bentuk penyelundupan pajak atas industri perikanan tangkap yang terjadi pada KPP Pratama Cirebon, yakni merendahkan Laporan Hasil Tangkapan ikan, tidak terdapat pajak penghasilan atas sewa kapal perikanan dan tidak melaporkan penghasilan atas usaha perikanan. Selain itu kendala yang dihadapi fiskus dalam rangka melakukan pemungutan pajak atas industri perikanan adalah keterbatasan dan minimnya data, lemahnya pengawasan dan penegakan, dan adanya pungutan liar. ......This study discusses about income tax evasion that occur on fishing industry in the KPP Pratama Cirebon. This study aimed to describe the form income tax evasion on fishing industry and explain the constraints faced by tax authorities in order to conduct tax on the fisheries sector (the study of the KPP Pratama Cirebon). This research approach is qualitative data collection through field studies and literature. Results from the study indicate that there are three forms of income tax evasion on industrial fishing is going on KPP Pratama Cirebon, namely degrading Report Catch fish, there are no income tax on the rental of fishing boats and failed to report on fishing effort. Besides the constraints faced by tax authorities in order to conduct tax on the fishing industry is limited and the lack of data, lack of supervision and law enforcement, and the presence of illegal levies.