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"Since social responsibility has become public issue, private sectors especially businesses which are represented by corporations, are demanded to be more respectful and to fulfill the need of public sector, as one of their stakeholder. Businesses' purpose is no longer only to provide goodsfservices and to maximize the financial profit, but more than that, also to get involved to support the society for a better social environment. Nowadays, known corporate social responsibilities are limited only to create jobs, maximize profit, pay taxes, and obey the law or any other standards. But there are part of social responsibilities that many corporations do not realize, that is philanthropic responsibility or making charitable contributions. The contributions could be social investments or just incidental contributions.The problem that arise i s tax system, since income tax in Indonesia do not accommodate philanthropic responsibility as a deduction of income or tax credit, because it is assumed that charitable contribution is not directly connected to the effort of getting, maintaining, and collecting income. Using descriptive research method, the author g ave a comprehensive description about corporate philanthropic responsibility, and searched how the tax system should accommodate the corporate charitable contributions as a deduction of income or a tax credit.The result of the research showed that by permitting the charitable contribution as a deduction of gross income, it could become an incentive for corporations to perform their philanthropic responsibility. On the other hand, it will also lighten up the burden of the government in providing public goods regarding to social community development in the whole territory of the country. There are needs for revision in perception and a unity in point of view about philantropic responsibility for both the government and corporations, in order to achieve prosperity fo all levels of community, without leaving each functions and main obligations."

"Fokus dari penelitian ini adalah untuk mengetahui perlakuan Pajak Pertambahan Nilai (PPN) atas diskon premi asuransi pada perusahaan leasing berdasarkan konsep taxable supplies dan taxable person. Pendekatan yang digunakan oleh peneliti adalah pendekatan kualitatif dengan menggunakan teknik pengumpulan data melalui studi lapangan dan studi kepustakaan. Simpulan yang didapatkan oleh peneliti adalah berdasarkan konsep taxable supplies dan taxable person, diskon premi asuransi pad a perusahaan leasing bukan merupakan objek Pajak Pertambahan Nilai (PPN) dan tidak terhutang Pajak Pertambahan Nilai (PPN).

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The focus of this research is to know the treatment of VAT upon insurance premium to the leasing company based on taxable supplies and taxable person concept. The approach used by researcher is qualitative approach using data collecting through field study and literature study. The conclusion obtained by researcher is based on the concept of taxable supplies and taxable person, the insurance premium discount to the leasing company is not VAT object and VAT payable."

"Music Industry in Indonesia is a newly developing industry. It is a new phenomenon in economic realm. Due to be a new economic phenomenon, it certainly has significant impact to taxation administration. We also can say that the phenomenon has emerged a taxation phenomenon, which has to be studied carefully in order to find taxation's good practice.Research and study, which is undertaken for this thesis deliberately, limited to existence of bands in music industry. The thesis takes directly a focus on phenomenon a band as business entity and legal entity.As indicate by the title of thesis above, this thesis eventually will point out which business and legal entity is most recommended to single out.A business entity, just like individually person, is a taxable entity. A band comprised of persons who is doing a certain activity altogether, namely plays music professionally. Hence a band can be assume as corporate taxable entity,Some options can be offered to members of band in view of finding the most efficient taxation on their taxable income through a band: First, even though the members of the band receipt their income through the bands, the members do not transform a band as a certain business entity, Second, transform their band into taxable entity. As taxable entity the band can be a legal business entity such as a limited corporation or non-legal business entity such as a firm.Base on prevailing study and researches for this thesis, some inferences have been made. First, The members of the band who do not transform their band as taxable entity will have to face a difficulty regarding to count amount of their actually net income caused by operational costs which have been used to generate, maintenance and collect their income are joint cost of all members. Those costs are not so easy to allocate to each members correctly. It is hard to prove that the assets belong to the members of the band have simply been used directly to make their money due to the assets have been bought in the name of each member. It is difficult to prove weather the purchases of the assets are for sake of their personal hobby or their business. And the members of the band will hard to state sort of income, subsequently their will face a difficulty of implementing taxation administration properly refers to a cash flow which is influenced by their contract that is made with third party. Second, in the case of the band became a legal-business-taxable-entity, the difficulties which have to face by members of non taxable entity band will not has to settle any longer as long as all transactions have been made in the name of the band and are booked properly in order to easy to be reported. Unfortunately by single out this option, members of the band will have to face an economic double taxation because our prevailing tax act has been treated a corporate as separated entity from its owner (classical system). Third, in the case of the band became a non legal-business-taxable entity, members of the band will be free from economic double taxation because our prevailing tax act, assume such a business entity as transparent entity, no more than a mediator for its owner to make a money. In case of members of the band receipt their income only from or through their band, the member will report their income in annual individual blue return as a non-taxable income.Base on result of the study and research, it is very recommended to members of band in order to minimize their tax on their income and to simplified in fulfilling tax obligation, to transform their band to be non legal-business-taxable entity or in a formal term: to single out a business entity for the band which its ownership is not distributed by stocks such a firm."

"Undang-undang Pajak Pertambahan Nilai menganut prinsip tujuan (Destination Principle) yaitu suatu prinsip pengenaan Pajak Pertambahan Nilai atas barang dan jasa oleh negara tempat pemanfaatan atau konsumsi barang dan jasa tersebut. Berdasarkan prinsip ini, Pajak Pertambahan Nilai dikenakan atas konsumsi di dalam Daerah Pabean, sedangkan atas konsumsi barang dan jasa yang dilakukan di luar Daerah Pabean tidak dikenakan Pajak Pertambahan Nilai.Atas dasar prinsip tujuan (Destination Principle) ini, Undang-undang Pajak Pertambahan Nilai tidak mengenakan Pajak Pertambahan Nilai atas ekspor Barang Kena Pajak. Pengecualian dari pengenaan Pajak Pertambahan Nilai ini dilakukan melalui metode Zero Rate, yaitu atas ekspor Barang Kena Pajak ditentukan sebagai penyerahan yang terutang Pajak Pertambahan Nilai dengan tarif 0%. Pengenaan Pajak Pertambahan Nilai dengan tarif 0% ini telah membuat ekspor Barang Kena Pajak menjadi bebas dad pengenaan Pajak Pertambahan Nilai secara penuh (Free of Tax), karena atas Barang Kena Pajak yang diekspor tersebut tidak dikenakan Pajak Pertambahan Nilai dan Pengusaha ekspor tetap dapat mengkreditkan Pajak Masukan atas perolehan barang dan jasa yang berhubungan dengan Barang Kena Pajak yang diekspor tersebut.Berbeda halnya dengan pengenaan Pajak Pertambahan Nilai atas ekspor Jasa Kena Pajak, Undang-undang Pajak Pertambahan Nilai hanya mengatur mengenai pengenaan Pajak Pertambahan Nilai atas penyerahan Jasa Kena Pajak di dalam Daerah Pabean dengan tarif 10%, tanpa adanya ketentuan iebih lanjut yang mengatur mengenai pengenaan Pajak Pertambahan Nilai da!am hal Jasa Kena Pajak tersebut dimanfaatkan di luar Daerah Pabean (Ekspor Jasa). Dengan demikian, Undang-undang Pajak Pertambahan Nilai mengenakan tarif yang sama sebesar 10% atas penyerahan Jasa Kena Pajak di dalam Daerah Pabean baik untuk dimanfaatkan di dalam Daerah Pabean maupun di luar Daerah Pabean. Analisis yang dilakukan berdasarkan studi kepustakaan, penelaahan dokumen dan hasil wawancara diperoleh kesimpulan bahwa Ketentuan pengenaan Pajak Pertambahan Nilai sebesar 10% atas ekspor Jasa Kena Pajak tidak sesuai dengan konsep teori Pajak Pertambahan Nilai antara lain prinsip tujuan (Destination Principle) yang dianut oleh Undang-undang Pajak Pertambahan Nilai, Teori Netralitas Pajak Pertambahan Nilai dan Teori Bukan Faktor Harga (VAT is not a cost price factor). Berdasarkan prinsip tujuan, atas penyerahan Jasa Kena Pajak di dalam Daerah Pabean untuk dikonsumsi atau dimanfaatkan di luar Daerah Pabean seharusnya tidak dikenakan Pajak Pertambahan Nilai. Teori Netralitas Pajak Pertambahan Nilai menyatakan bahwa Pajak Pertambahan Nilai seharusnya tidak dikenakan atas ekspor. Sedangkan teori yang ketiga menyatakan bahwa Pajak Pertambahan Nilai bukanlah faktor penentu harga atau tidak masuk ke dalam harga barang atau jasa yang diserahkan.Pengecualian dari pengenaan Pajak Pertambahan Nilai atas Ekspor Jasa Kena Pajak, dapat dilakukan dengan menggunakan salah satu dari dua metode yaitu Exemption dan Zero Rate. Berdasarkan konsep teori dan metode yang digunakan oleh negara-negara yang menerapkan sistem Pajak Pertambahan Nilai (Value Added Tax), metode yang sebaiknya digunakan adalah Zero Rate, yaitu pengenaan Pajak Pertambahan Nilai atas ekspor Jasa Kena Pajak dengan tarif 0%.Pengenaan Pajak Pertambahan Nilai dengan metode Zero Rate (tarif 0%) ini, akan membuat ekspor Jasa Kena Pajak menjadi bebas dari pengenaan Pajak Pertambahan Nilai secara penuh (Free of Tax), karena atas Jasa Kena Pajak yang diekspor tersebut tidak dikenakan Pajak Pertambahan Nilai dan Pengusaha ekspor tetap dapat mengkreditkan Pajak Masukan atas perolehan barang dan jasa yang berhubungan dengan Jasa Kena Pajak yang diekspor tersebut. Pengecualian dari pengenaan Pajak Pertambahan Nilai secara penuh (Free of Tax) diharapkan akan dapat meningkatkan daya saing harga dari produk-produk jasa yang diekspor oleh Pengusaha Indonesia. Hal ini tentunya akan Iebih menciptakan iklim dunia usaha jasa di Indonesia yang lebih kondusil. Pengenaan Pajak Pertambahan Nilai dengan metode Zero Rate juga dilakukan dalam rangka harmonisasi perpajakan demi terciptanya perdagangan internasional yang fair dan netral.Kesimpulan yang dapat diambil berdasarkan analisis permasalahan dalam tesis ini adalah pengenaan Pajak Pertambahan Nilai atas ekspor Jasa Kena Pajak dalam peraturan perundang-undangan Pajak Pertambahan Nilai di Indonesia belum sesuai dengan konsep teori Pajak Pertambahan Nilai. Selanjutnya, disarankan agar dilakukan perubahan ketentuan dalam Undangundang Pajak Pertambahan Nilai yang mengatur mengenai penyerahan Jasa Kena Pajak di dalam daerah pabean untuk dimanfaatkan di luar daerah pabean (ekspor Jasa Kena Pajak) sehingga sesuai dengan konsep teori Pajak Pertambahan Nilai.

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The Indonesian VAT Prevailing Law follows a Destination Principle in imposing Value Added Tax. Under this Destination Principle, VAT is imposed on goods and services consumed in the taxing jurisdiction, regardless of where they are produce. VAT is imposed on imports for consumption in the state, and VAT is rebated on exports to be consumed elsewhere. Fiscal frontiers must be maintained to ensure that exports are fully rebated for the VAT paid in the exporter's domestic market and where the VAT rates appropriate to the importer's home market can be applied.

Based on The Destination Principle, VAT is not imposed on goods consumed outside the taxing jurisdiction (Exports of goods). This Exception of VAT Levy, done with Zero Rate Method. Zero Rate means that the trader is fully compensated for any VAT he pays on inputs and, therefore, genuinely is exempt from VAT, On the other hand, a trader liable to the zero rate is liable to an actual rate of VAT, with just happens to be zero; therefore, such a zero-rated trader is wholly a part of the VAT system and makes a full return for VAT in the normal way. However, when this trader applies the tax rate to his sales, it ends up as a zero VAT liability but from this he can deduct the entire VAT liability on his inputs, generating a repayment of tax from the government. In this way, the zero-rated trader reclaims all the VAT on his inputs and bears no tax on his outputs, and the purchaser of such a trader's sales buys the good free of VAT. Different matter with VAT levy on exports of services. Indonesian VAT Laws imposed on every transfer of taxable services in taxing jurisdiction with rate of 10%, regardless of where they are consumes. Therefore, 10% VAT is imposed on export of taxable services.

Analysis that has been done based on study of literature books and interview, conclude that 10% VAT levy on export of taxable services is not appropriate with Theory of VAT, among other things, Destination Principle, Neutrality Theory and VAT is not a cost-price factor Theory. According to this principle and the theory, VAT should not impose on services that consumed outside the taxing jurisdiction (Export of services).

Exception of VAT levy on export of services can use exemption or zero rate. According to VAT Theory and method used in countries that used VAT System, the method should be used is zero rate. Using Zero Rate means that the exporter of services is fully compensated for any VAT he pays on inputs and, therefore, genuinely is exempt from VAT. The exporter of services can reclaims all the VAT on his inputs and bears no tax on his outputs, and the purchaser of such a trader's sales buys services free of VAT. Using zero rate in export of services will increase price competitiveness of service products that exported by Indonesian producer. Further, this matter will create the conducive condition for business of services in Indonesia.

Based on analysis of the case in this examination, conclude that imposing Value Added Tax on export of services according to the prevailing law is not appropriate with theory of VAT. Further, suggested that the government should amendment prevailing law in particular that regulate about imposing Value Added Tax on export of services."

"Skripsi ini membahas tentang proses penentuan besaran Penghasilan Tidak Kena Pajak (PTKP) dan kendala - kendala yang timbul pada proses penentuan besaran Penghasilan Tidak Kena Pajak (PTKP) pada Undang ? Undang nomor 36 tahun 2008 tentang Pajak Penghasilan. Penelitian ini adalah penelitian kualitatif deskriptif. Hasil penelitian ini adalah dalam penentuan besaran Penghasilan Tidak Kena Pajak telah melalui tahapan proses kebijakan pajak yaitu perumusan masalah, formulasi kebijakan, rekomendasi kebijakan, implementasi kebijakan dan evaluasi kebijakan. Pada proses penentuan besaran Penghasilan Tidak Kena Pajak (PTKP) terdapat beberapa kendala yang disebabkan oleh faktor kebutuhan hidup minimum, faktor laju inflasi dan faktor pendapatan per kapita. Dari hasil penelitian menyarankan agar pemerintah memiliki rumusan baku yang dijadikan tolak ukur untuk digunakan dalam menentukan besaran Penghasilan Tidak Kena Pajak (PTKP).

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The focus of this study describes the process and its occurring obstacles during the session of determining the amount of Non Taxable Income on income tax law number 36 year 2008. This research is a qualitative descriptive. And the study found that the amount determination of non taxable income has gone through all the stages in tax policy process, which are the problem description, policy formulation, policy recommendation, policy implementation and policy evaluation. During the conclusion of the amount of non taxable income, there were several constraints caused by minimum living cost factor, inflation rate factor and income per capita factor. And the research suggests the government to have a standard formulation as the point of reference in deciding the amount of non taxable income."

"Tesis ini mengambil judul Tinjauan Kebijakan Pengenaan PPN Terhadap Penyerahan Barang Kena Pajak dari Kantor Pusat ke Cabang atau Sebaliknya. Pasal 1A UU PPN mengatur tentang penyerahan Barang Kena Pajak dari kantor pusat ke cabang atau sebaliknya. Dengan adanya ketentuan ini, maka transaksi penyerahan Barang Kena Pajak dari kantor pusat ke cabang atau sebaliknya terutang PPN. Akibatnya Pengusaha yang memilki tempat usaha/ cabang yang berbeda lokasi wilayah KPP, harus mendaftarkan tempat usaha/cabang tersebut untuk dikukuhkan sebagai PKP pada KPP setempat. Pada dasarnya penyerahan Barang Kena Pajak dari kantor pusat ke cabang atau sebaliknya merupakan transaksi internal, oleh karena dalam transaksi tersebut tidak terjadi perpindahan kepemilikan atas suatu Barang Kena Pajak. Dari sudut administrasi perpajakan, tentu saja ketentuan ini akan memberatkan PKP terutama dalam hal cost of compliance yang harus ditanggung oleh PKP. Disamping itu ketentuan pengenaan PPN atas transaksi penyerahan Barang Kena Pajak dari pusat ke cabang tidak sejalan teori dan konsep dalam PPN itu sendiri. Pemusatan tempat PPN terutang sebagai penyeimbang ketentuan tersebut, kurang memberikan unsur keadilan di antara PKP. Penelitian ini dilakukan dengan menggunakan teori-teori dalam PPN yang umum digunakan sebagai dasar merancang suatu kebijakan perpajakan. Teoriteori tersebut meliputi, teori tentang PPN, teori tentang cabang, teori tentang penyerahan Barang Kena Pajak, teori Pengusaha Kena Pajak, teori tentang Administration and compliance cost dan teori-teori lainnya yang masih relevan dengan topic penelitian ini.Metode penelitian ini menggunakan pendekatan kualitatif dan deskriptif engan menggunakan sumber data primer berupa wawancara dengan narasumber serta data sekunder berupa buku-buku, literatur, peraturan perundangan dan sumber lainnya yang masih berkaitan dengan topik pembahasan dalam tesis ini. Ketentuan tentang PPN di Indonesia, dan di Uni Eropa serta PT. XYZ diungkap untuk memberikan gambaran umum tentang objek yang akan diteliti. Gambaran umum tentang ketentuan PPN di Indonesia meliputi objek pajak, penyerahan Barang Kena Pajak yang terutang PPN, Pengusaha Kena Pajak, pemusatan tempat PPN terutang, kewajiban PKP serta sanksi perpajakan. Pada Uni Eropa pun diberikan gambaran umum tentang, Pengusaha Kena Pajak dan Penyerahan yang terutang pajak. PT. XYZ juga dipaparkan gambaran tentang alur pembelian dan penjualan barang dari pusat ke cabang, serta alur penyampaian laporan pajak untuk masing-masing cabang. PT. XYZ memiliki banyak cabang seluruh Indoensia, yang tentu saja akan mempunyai dampak terhaap kebijakan pengenaan PPN aas transaksi penyerahan Barang Kena Pajak dari pusat ke cabang atau sebaliknya.Hasil penelitian melalui wawancara yang dilakukan terhadap pihak akademisi, praktisi dan wajib pajak serta literatur yang ada, diketahui bahwa penyerahan Barang Kena Pajak dari kantor pusat ke cabang atau sebaliknya tidak layak dijadikan sebagai objek pajak. Dasar pertimbangannya adalah bahwa secara teori dan konsep ketentuan tersebut tidak selaras. Ketidakselarasan tersebut antara lain dsebabkan oleh karena dalam transaksi penyerahan Barang Kena Pajak dari pusat ke cabang adalah transaksi yang bersifat internal, sehingga tidak ada perpindahan kepemilikan atas suatu Barang Kena Pajak. Selain itu akibat yang dtimbulkan dari kebijakan tersebut sangat dirasakan sekali oleh PKP terutama berkaitan dengan compliance cost. Dari sisi penerimaan pajak (tax revenue) yang diterima oleh pemerintah juga menghasilkan jumlah yang sama antara penyerahan Barang Kena Pajak dari pusat ke cabang dianggap sebagai objek PPN maupun tidak dianggap sebagai objek PPN. Dalam hal pemusatan tempat PPN terutang, memang bisa mengurangi compliance cost bagi PKP, hal tersebut dapat terlihat dari hasil penelitian yang dilakukan terhadap PT. XYZ. Namun kebijakan tersebut belum dapat memberikan rasa keadilan diantara PKP. Dalam hal kelaziman dalam praktek perpajkan internasional, setelah dilakukan penelitian literature yang ada, bahwa ternyata Council Directive Uni Eropa tidak mengatur adanya ketentuan penyerahan Barang Kena Pajak dari pusat ke cabang sebagai objek pajak.Dari penelitian tersebut dapat ditarik suatu simpulan bahwa penyerahan Barang Kena Pajak dari kantor pusat ke cabang tidak sejalan dengan teori dan konsep PPN yang ada. Selain tidak adanya nilai tambah yang dikenakan PPN dalam transaksi tersebut menyebabkan, PPN yang dipungut dari PKP secara agregat nihil. Oleh karena tax base dari penyerahan Barang Kena Pajak dari pusat ke cabang adalah sebesar harga pokok. Kebijakan Pemusatan tempat PPN terutang memang dapat menurangi cost of compliance, namun kemudahan pemberian izin pemusatan tempat PPN terutang belum dapat dirasakan oleh semua PKP. Dalam praktek pajak internasional seperti pada Council Directive di Uni Eropa, tidak mengatur adanya kebijakan PPN atas transaksi penyerahan Barang Kena Pajak dari pusat ke cabang dan merujuk pada teori dan konsep PPN yang ada, maka dari penelitian ini, disarankan, sebaiknya ketentuan PPN atas peneyarahan Barang Kena Pajak dari pusat ke cabang dihapuskan.

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This thesis takes its title "Review of Imposition Policy on VAT on Supply of Taxable Goods from Central to Branch Office or vice versa". Article 1A of VAT LAW provides supply of Taxable Goods from central to branch office or vice versa. With this provision, Supply of Taxable Goods transaction from central to branch office or vice versa leads to VAT payable. The result is that the Company having business place/branch different from Tax Office area must register its business place/branch in order to be confirmed as Taxable Company at the local Tax Office. Basically, supply of Taxable Goods from central to branch office or vice versa represents an internal transaction, because in such a transaction there is no transfer of ownership of Taxable Goods. In the standpoint of tax administration, this provision, of course is burdensome for Taxable Company in particular in cost of compliance. In addition, the provision on VAT imposition for supply of Taxable Goods from central to branch office is not in line with theory and concept in the VAT itself. Centralization of payable VAT as balancer of the provision appeared to provide no sense of justice among the Taxable Persons This study is conducted by using the theories in the VAT generally applied as ground to design a tax policy. The theories include theory on VAT, theory on branch, theory on supply of Taxable Goods , theory on Taxable Company, theory on Administration and compliance and such other theories which are relevant to the title of this study.The method of this study uses quantitative and descriptive approach, by using primary data in the form of interview conducted on academician, practioners, taxpayer and Directorat General of Tax and also secondary data in the form of books, literature, regulations and others related to the topic. Provision on VAT in Indonesia, and in European Union and PT. XYZ is stated to provide a general description on the object to be studied. General description on VAT regulation in Indonesia which includes tax object, Taxable Goods delivery with VAT payable, Taxable Persons, centralization of VAT payable place, obligation of Taxable Company and tax sanction. In European Union a general description is also provided on Taxable Persons and taxable supply. PT. XYZ also provides description on flow of sale of goods from central to branch, and flow of submission of tax report for each of branches. PT. XYZ has several branches all over Indoensia, this will be effects on VAT on supply of taxable goods from central to branch office or vice versa.The result of interview conducted on academicians, practitioners, tax payers and the exisiting literatures , they in general are in the opinion that supply of Taxable Goods from central to branch office is not reasonable to be made a tax object.It caused by transaction of supply from central to branch or vice versa is internal transaction, as result, it will not be transfer of ownership a taxable goods. In addition, consequences arising out of the policy are greatly felt by Taxable Persons in particular those related to compliance cost. In the standpoint of tax revenue received by the government also resulted in the same amount among the Supply Taxable Goods from central to branch whether or not it is deemed a VAT object. In terms of centralization of VAT payable place, compliance cost for Taxable Persons decreased, but the policy cannot yet provide sense of justice among Taxable Persons. In general practice of international taxation, proved that VAT on supply of taxable goods from central to branch or vice versa is not regulated on Council Directive in European Union.From the study, a conclusion is made that Supply of Taxable Goods from central to branch is not in line with the existing theory and concept of VAT. In addition to the absence of added value with the imposed VAT in the transaction, VAT collected from Taxable Persons became nil in the aggregate,.Please note that tax base of supply of Taxable Goods from central to branch is of the cost price. The policy of centralization can be deemed to decrease cost of taxation, otherwise it cannot yet provide sense of justice among Taxable Persons. In case of general practice of international taxation such as Council Directive European Union and referred to existing theory and concept of VAT , it suggested that VAT on supply of taxable goods from central to branch or vice versa to be excluded from tax object."

"ABSTRAKPenelitian ini membahas kewenangan pemungutan Pajak Pertambahan Nilai oleh Direktorat Jenderal Bea dan Cukai. Pokok permasalahan yang diangkat dalam penelitian ini adalah pengaturan pemungutan Pajak Pertambahan Nilai melalui Direktorat Jenderal Bea dan Cukai, pelaksanaan pemungutan Pajak Pertambahan Nilai melalui Direktorat Jenderal Bea dan Cukai dalam beberapa kasus menjadi penetapan, dan penanganan sengketa pemungutan Pajak Pertambahan Nilai melalui Direktorat Jenderal Bea dan Cukai di Pengadilan Pajak. Tujuan penelitian ini adalah memahami dan menganalisis pengaturan dan pelaksanaan pemungutan Pajak Pertambahan Nilai melalui Direktorat Jenderal Bea dan Cukai, serta penanganan sengketanya di Pengadilan Pajak. Penelitian ini adalah penelitian hokum yuridis normatif dengan menggunakan data sekunder antara lain peraturan perundang-undangan dan buku. Pemungutan Pajak Pertambahan Nilai sering kali overlapping menjadi penetapan Pajak Pertambahan Nilai sebagai konsekuensi dari kewenangan Direktorat Jenderal Bea dan Cukai dalam menetapkan tarif bea masuk atas impor Barang Kena Pajak. Hal ini disebabkan karena pengaturan pemungutan Pajak Pertambahan Nilai atas impor barang kena pajak tertentu oleh Direktorat Jenderal Bea dan Cukai sering diinterpretasikan berbeda oleh Direktorat Jenderal Bea dan Cukai menjadi penetapan Pajak Pertambahan Nilai. Dari teori-teori kewenangan, begitu juga berdasakan peraturan perundang-undangan, cara memperoleh kewenangan sendiri dapat dilakukan dengan atribusi, delegasi dan mandat. Direktur Jenderal Pajak mempunyai kewenangan melakukan penetapan Pajak Pertambahan Nilai dengan atribusi dari Pasal 12 ayat (3) dan Pasal 13 (1) huruf c Undang-Undang Ketentuan Umum Dan Tata Cara Perpajakan. Sedangkan, Direktorat Jenderal Bea dan Cukai, tidak mempunyai kewenangan melakukan penetapan PPN, karena tidak memperoleh kewenangan baik melalui atribusi, delegasi, maupun mandat.

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ABSTRACTThis study discusses the authority to collect Value Added Tax by the Directorate General of Customs and Excise. The main problem raised in this study is the regulation of collection of Value Added Tax through the Directorate General of Customs and Excise, the implementation of collection of Value Added Tax through the Directorate General of Customs and Excise in some cases becomes the determination, and handling of the collection of Value Added Tax disputes through the Directorate General of Customs and Excise in the Tax Court. The purpose of this study is to understand and analyze the regulation and implementation of collection of Value Added Tax through the Directorate General of Customs and Excise, as well as handling the dispute in the Tax Court. This study is a normative juridical legal research using secondary data including legislation and books. Collection of Value Added Tax on the import of certain taxable goods by the Directorate General of Customs and Excise is often overlapping into the determination of Value Added Tax as a consequence of the authority of the Directorate General of Customs and Excise in determining the tariff on import of Taxable Goods. This is because the collection of Value Added Tax collection on the import of certain taxable goods by the Directorate General of Customs and Excise is often interpreted differently by the Directorate General of Customs and Excise to be the determination of Value Added Tax. From the theories of authority, according to the laws and regulations, the way to obtain their own authority can be done with attribution, delegation and mandate. The Director General of Taxes has the authority to determine Value Added Tax with attribution of Article 12 paragraph (3) and Article 13 (1) letter c of the General Provisions and Taxation Procedures Law. Whereas, the Directorate General of Customs and Excise does not have the authority to make determination of Value Added Tax, because it does not obtain authority either through attribution, delegation or mandate."

"Sesuai dengan SE No. S-29/PJ.43/2003 telah diatur bahwa diskon penjualan bukan merupakan objek pajak penghasilan, namun terdapat kasus yang menyebabkan diskon penjualan dikenai pajak penghasilan, sehingga perlunya melakukan perencanaan pajak dalam mengatasi hal tersebut. Tujuan penelitian ini adalah menganalisis kebijakan diskon penjualan yang diterapkan oleh PT PQR dalam transaksi jual-beli serta risiko pajak yang ditimbulkan berdasarkan hasil pemeriksaan pajak, dan menganalisis perencanaan pajak dalam penerapan kebijakan diskon di PT PQR. Penelitian dilakukan dengan pendekatan kualitatif dan teknik pengumpulan data secara kualitatif. Hasil penelitian ini yaitu, berdasarkan hasil pemeriksaan pajak dalam pemberian diskon penjualan oleh PT PQR terdapat persyaratan yang menyebabkan perubahan makna diskon menjadi hadiah. Perencanaan pajak dilakukan dengan menganalisis resiko pajak atas masing-masing jenis diskon sehingga dapat menerapkan kebijakan diskon yang tepat.

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In accordance with SE No. S- 29/PJ.43/2003, it is stated that discount sales is clearly not an object of income tax. However, there are still some cases that caused sales discount is being imposed with taxable income. Therefore, tax planning is necessary to tackle this occurrence. The aim of this study is to analyze the policy of discount sales, which applied by PT PQR in the sales transaction along with tax risks that caused based on the results of tax audits as well as to analyze the tax planning in the implemantation of discount policy in PT PQR. This study is conducted with qualitative approach and also using qualitiative as techniques of data collection. The results of this study is based on the output of tax audits regarding the discount sales granting by PT PQR, in which, there are several requirements that cause the changes the meaning of discount into a bounty. Tax planning is done by analyzing the tax risks on each type of discount so that, the discount policy can be applied properly. "

"Tesis ini membahas persepsi Wajib Pajak terhadap penerapan e-faktur 3.0 serta persepsi petugas pajak terhadap kepatuhan wajib pajak selama penerapan e-faktur 3.0. Penelitian ini menggunakan metode penelitian kualitatif dengan tujuan penelitian deskriptif. Teknik pengumpulan data melalui wawancara, dan dokumentasi. Wawancara dilakukan terhadap responden yang telah ditetapkan secara purposive. Responden yang digunakan dalam penelitian ini terdiri dari Account Representative (AR), Pegawai Pelaksana bagian ektensifikasi dan penyuluhan, dan Pengusaha Kena Pajak. Penelitian ini menggunakan Theory Acceptance Model (TAM) serta Kepatuhan Pajak. Hasil penelitian menyimpulkan bahwa e-faktur 3.0 mampu memberikan manfaat, kemudahan serta efektivitas dan efisiensi waktu terhadap Wajib Pajak dibandingkan dengan e-faktur versi 2.2. Implementasi e-faktur 3.0 dinilai sukses terutama pada kualitas sistem yang dimiliki, kualitas informasi yang sajikan, kualitas layanan yang berikan, kepuasan pengguna serta manfaat bersih yang mampu memberikan kepuasan dan kenyamanan bagi Wajib Pajak/PKP selaku pengguna e-faktur 3.0. Selain itu, persepsi petugas pajak terhadap penerapan e-faktur 3.0 yaitu bahwa e-faktur memberikan kontribusi dalam meminimalisir adanya faktur pajak fiktif dan faktur pajak TBTS melalui system yang sudah terintegrasi dengan system DJP. Penerapan e-faktur 3.0 juga memberikan kontribusi terhadap tingkat kepatuhan wajib pajak serta meminimalisir faktur pajak Tidak Berdasarkan Transaksi Sebenarnya.

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The focus of this study is the taxpayer's perception of the application of e-invoice 3.0 as well as the tax officer's perception of taxpayer compliance during the application of e-invoice 3.0. This research uses qualitative research methods with descriptive research objectives. Data collection techniques through interviews, and documentation. Interviews are conducted on respondents who have been designated purposively. Respondents used in this study consisted of Account Representative (AR), Executive Officer of the expedient and counseling section, and Taxable Entrepreneurs. The study used the Theory Acceptance Model (TAM), Delone & MacLean Success Model and Tax Compliance. The results of the study concluded that e-invoice 3.0 is able to provide benefits, convenience and effectiveness and time efficiency to taxpayers compared to e-invoice version 2.2. The results of the study concluded that e-invoice 3.0 can provide benefits, convenience and effectiveness and time efficiency to taxpayers compared to e-invoice version 2.2. The implementation of e-invoice 3.0 is considered successful, especially in the quality of the system owned, the quality of information presented, the quality of service provided, user satisfaction and net benefits that can provide satisfaction and comfort for taxpayers as users of e-invoice 3.0. In addition, the perception of the tax officer towards the application of e-invoice 3.0 is that e-invoices contribute to improving taxpayer compliance and minimizing tax invoices Not Based on Actual Transactions."

"Peraturan mengenai kewajiban memungut Pajak Pertambahan Nilai oleh Pengusaha Kena Pajak dan objek yang dapat dikenakan Pajak Pertambahan Nilai diatur di dalam Undang-Undang Nomor 42 tahun 2009 tentang Pajak Pertambahan Nilai. Pelaksanaan dan tata cara pemungutan Pajak Pertambahan Nilai diatur di dalam Undang-undang 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan. Di dalam UU No. 28 tahun 2007 tersebut diatur pula pengukuhan Pengusaha Kena Pajak, dan juga sanksi apabila seorang Pengusaha Kena Pajak tidak melaksanakan kewajibannya. Namun, masalah kemudian timbul terkait kapan kewajiban perpajakan dari Pengusaha Kena Pajak itu timbul. Tidak ada pengaturan lebih lanjut dalam UU No. 28 tahun 2007 dan justru dalam UU No. 28 tahun 2007 terdapat pengaturan yang berimplikasi paradoks terhadap UU No. 42 Tahun 2009 terkait dengan kewajiban memungut Pajak Pertambahan Nilai yang dilakukan oleh Pengusaha Kena Pajak. Oleh karena itu dengan penelitian yang bersifat yuridis normatif maka tulisan ini akan menganalisis peran Wajib Pajak serta Direktorat Jenderal Pajak dalam rangka pelaksanaan Pajak Pertambahan Nilai sebagaimana terjadi dalam kasus Putusan Mahkamah Konstitusi Nomor 13/PUU-XIV/2016. Dari penelitian ini dapat ditemukan bahwa masih terdapat kekosongan hukum terkait pengaturan kewajiban perpajakan Pengusaha Kena Pajak.

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The regulations governing Value-Added Tax is Law No. 42 of 2009 on Value-Added Tax. The implementation of the Value-Added Tax is regulated in Law No. 28 of 2007 on General Provision and Taxation Procedure. Law No. 28 of 2007 regulates how to appoint someone to be a Taxable Entrepreneur/Enterprise. Nonetheless, problems then arise related to when is the tax obligation begins. No regulations regulate those things, and paradoxical interpretations arise between Law No. 42 of 2009 and Law No. 28 of 2007 related to Taxable Entrepreneur Obligations. Therefore, using Normative and Juridical methods in this study will try to conclude and analyze the taxpayers and the IRS’ role in conducting the Value-Added Tax activities based on Constitutional Court’s Verdict No.13/PUU-XIV/2016. Build upon the case mentioned before; it concluded that there is still a legal uncertainty regarding the regulation that governs when the Taxable Entrepreneur’s tax obligations are begin. "