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"[ABSTRAKDalam perkembangan perdagangan dunia, yang terarah pada perdagangan bebas,maka Indonesia sebagai negara berkembang terus berusaha mengimbanginya, denganmembuka peluang bisnis bagi masyarakat. Peluang ini ditanggapi secara positif,dibuktikan dengan munculnya berbagai sistem perdagangan dan salah satu yangsedang berkembang pesat adalah bisnis Multi-Level Marketing (MLM), dimana dayatarik dari sistem ini adalah penghasilan dari dua sumber, yakni: selisih harga produkyang dipasarkan dan rabat yang akan didapat dari perusahaan sesuai dengantingkatan yang diperolehnya. Oleh karenanya potensi penghasilan dari bisnis inisangatlah besar dan yang perlu kita ingat penghasilan adalah salah satu obyek pajakyang berpengaruh besar dalam pendapatan perpajakan. Permasalahan yang dibahasdalam penulisan ini adalah: (1) Penerapan Withholding Tax oleh perusahaan MLM,yang memiliki sistem berbeda (lebih rumit) dengan perusahaan bisnis lainnya (yangsaat ini diterapkan); (2) Penerapan self assessment system dalam kaitannya denganpenghasilan distributor MLM yang didapat dari keuntungan perdagangan. Peraturanperpajakan mengenai bisnis MLM sudah ada, namun belum lengkap dan belumsesuai dengan UUD RI Tahun 1945. Dimana pengaturan yang dibuat hanyamengarah pada penghasilan rabat dari distributor perseorangan dan pengaturantersebut dalam bentuk surat edaran yang bukan merupakan peraturan perundangundangan.Hal tersebut mengakibatkan hukum mengenai perpajakan tidak dapatdijalankan dan diterapkan kepada seluruh masyarakat dan hal ini tidak sesuai denganteori keadilan sebagaimana diungkap oleh Aristoteles yang pada intinya dalamperlakuan yang sama untuk setiap orang di mata hukum. Sehingga dibutuhkanperaturan khusus yang mengatur mengenai pengenaan pajak penghasilan ataspenghasilan yang diterima oleh distributor MLM, dari tarif sampai dengan prosedurpemungutan, serta diperlukan sosialisasi yang lebih tepat sasaran, sehingga seluruhkalangan masyarakat dapat memahami dan mengetahui tentang peraturan perundangundangantersebut.

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ABSTRACTIn the development of world trade, which focused on free trade, then Indonesia asdeveloping countries will remains to open up business opportunities for thecommunity. This opportunity is responded positively, evidenced by the emergence ofvarious trading systems which one growing rapidly is the business of Multi-LevelMarketing (MLM), where the appeal of this system is the income from two sources,namely: the difference in prices of products that are marketed and rebates that will beobtained from the company in accordance with the level obtained. Therefore, thepotential income from this business is very large and we need to remember is oneobject of income tax profound effect on tax revenues. The problems raised in thisresearch are: (1) Implementation of Withholding Tax by the MLM company, whichhas a different system (more complicated) with other business enterprises (which arecurrently applied); (2) The application of the self-assessment system in relation toincome derived by MLM distributor of trading profits. Tax regulations regardingMLM business is already there, but not complete and not in accordance with theConstitution of Republic of Indonesia Year 1945. Where regulations are made onlylead to the rebate income from individual distributor and those regulations which wasmade in circular letter is not the legislation. This resulted in laws regarding taxationcan not be executed and applied to the entire community and this is not in accordancewith the theory of justice as revealed by Aristotle that essentially in equal treatmentfor everyone in the presence of the law. So it takes a special regulation governing theimposition of income tax on income earned by MLM distributors, from tariffs tocollection procedures, and its required more targeted socialization, so that the entirecommunity can understand to the legislation., In the development of world trade, which focused on free trade, then Indonesia asdeveloping countries will remains to open up business opportunities for thecommunity. This opportunity is responded positively, evidenced by the emergence ofvarious trading systems which one growing rapidly is the business of Multi-LevelMarketing (MLM), where the appeal of this system is the income from two sources,namely: the difference in prices of products that are marketed and rebates that will beobtained from the company in accordance with the level obtained. Therefore, thepotential income from this business is very large and we need to remember is oneobject of income tax profound effect on tax revenues. The problems raised in thisresearch are: (1) Implementation of Withholding Tax by the MLM company, whichhas a different system (more complicated) with other business enterprises (which arecurrently applied); (2) The application of the self-assessment system in relation toincome derived by MLM distributor of trading profits. Tax regulations regardingMLM business is already there, but not complete and not in accordance with theConstitution of Republic of Indonesia Year 1945. Where regulations are made onlylead to the rebate income from individual distributor and those regulations which wasmade in circular letter is not the legislation. This resulted in laws regarding taxationcan not be executed and applied to the entire community and this is not in accordancewith the theory of justice as revealed by Aristotle that essentially in equal treatmentfor everyone in the presence of the law. So it takes a special regulation governing theimposition of income tax on income earned by MLM distributors, from tariffs tocollection procedures, and its required more targeted socialization, so that the entirecommunity can understand to the legislation.]"

"Tesis ini membahas salah satu teknik perencanaan pajak atas transaksi sewa lintas batas negara (cross-border leasing), yaitu melalui pendekatan tax treaty dengan negara-negara mitra (menggunakan tax treaty Indonesia-Amerika, Indonesia-Prancis dan Indonesia-Singapura) yang bertujuan mencari tax treaty dengan manfaat terbesar dalam meminimalkan pengenaan PPh Pasal 26 di Indonesia sebagai negara sumber. Metode penelitian adalah kualitatif dengan desain komparatif. Hasil penelitian menunjukkan: terdapat perbedaan karakterisasi objek pajak yaitu sebagai bunga, royalti atau business profit; menyarankan penggunaan tax treaty Indonesia-Prancis sebagai pilihan terbaik dalam skema operating lease; sedangkan dalam skema financial lease, tidak terdapat perbedaan karakterisasi diantara tiga tax treaty tersebut.

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This thesis describes one of tax planning technique on cross-border leasing transaction through the approach of tax treaty with the countries partner (using tax treaty between Indonesia and America, Indonesia and France and Indonesia-Singapore) that seeks to tax treaty with the greatest benefits in minimizing the imposition of income tax article 26 in Indonesia as a source country. The research method is qualitative comparative design. The results showed: there are differences in the tax characterization of the object that is as interest, royalties or profit business; recommends the use of a tax treaty between Indonesia and France as the best choice in operating lease scheme; whereas in the scheme of financial lease, there is no difference between the three characterization of the tax treaty."

"Skripsi ini merupakan sebuah studi pada PT X mengenai pemotongan pajak penghasilan (PPh) atas penghasilan yang diterima atau diperoleh dari persewaan floating crane. Skripsi ini mengangkat tiga permasalahan yaitu pemotongan PPh atas penghasilan yang diterima atau diperoleh PT X dari persewaan floating crane, compliance cost dari pemotongan PPh tersebut, dan kendala yang dihadapi PT X dalam pemotongan tersebut. Metode penelitian ini menggunakan pendekatan kualitatif deskriptif dan teknik pengumpulan data melalui studi lapangan dan studi kepustakaan. Hasil penelitian menunjukan bahwa terdapat dua model penyewaan floating crane pada PT X yang salah satunya mengakibatkan ketidakpastian dalam pemotongan PPh sehingga compliance cost yang timbul akan menjadi berbeda pula. Kebijakan pajak penghasilan yang berlaku sudah tidak relevan dengan keadaan usaha pelayaran pada masa kini.

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This thesis discusses the withholding of income tax on income from floating crane rent. This thesis is raising three issues, which are the withholding income tax process in PT X, the compliance cost that PT X has to bear, and the difficulties arise from the process of withhold.The method used in this study is qualitative descriptive. The collection of data are through field studies and literature studies.

The results showed that there are two models of floating crane rent in PT. X which caused the different tax treatment. The different tax treatment leads to different compliance cost. The prevailing income tax policy/regulations are not relevant with the term of shipping bussiness. Therefore, the income tax policy/regulations should be revised accordingly."

"Laporan magang ini bertujuan untuk mengevaluasi pengujian rinci atas Pemotongan Pajak Penghasilan pasal 21, pasal 23, dan pasal 4 ayat 2 pada PT KNY periode tahun 2022 yang dilakukan berdasarkan program audit KAP PKX dan refleksi diri terhadap aktivitas selama kegiatan magang. PT KNY merupakan perusahaan yang bergerak di bidang konsultan pada bidang pelayanan jasa teknik dan manajemen konstruksi. Evaluasi dilakukan dengan membandingkan prosedur pengujian rinci atas Pemotongan Pajak Penghasilan pasal 21, pasal 23, dan pasal 4 ayat 2 pada PT KNY berdasarkan program audit KAP PKX dengan prosedur pengujian rinci dalam buku referensi Auditing dan Standar Audit yang diterbitkan oleh Institut Akuntan Publik Indonesia (IAPI). Berdasarkan evaluasi yang dilakukan, pengujian rinci atas Pemotongan Pajak Penghasilan pasal 21, pasal 23, dan pasal 4 ayat 2 pada PT KNY telah sesuai dengan prosedur pengujian rinci dalam buku referensi Auditing dan Standar Audit yang berlaku serta dapat memenuhi asersi yang diuji.

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This internship report aims to evaluate a detailed review of the Withholding Tax Article 21, Article 23, and Article 4 paragraph 2 at PT KNY for the 2022 period which was carried out based on the KAP PKX audit program and self-reflection on activities during the internship. PT KNY is a company engaged in the field of consulting in the field of engineering services and construction management. The evaluation was carried out by comparing the detailed testing procedures for Withholding Tax Article 21, Article 23, and Article 4 paragraph 2 at PT KNY based on the KAP PKX audit program with the detailed testing procedures in the Auditing reference book and Auditing Standards issued by the Indonesian Institute of Certified Public Accountants (IAPI). Based on the evaluation carried out, the detailed examination of the Withholding Tax Article 21, Article 23, and Article 4 paragraph 2 at PT KNY complies with the detailed testing procedures in the applicable Auditing reference book and Auditing Standards and can fulfill the assertions being tested."

"Skripsi ini membahas mengenai analisis terhadap pelaksanaan Potong Pungut atas penghasilan persewaan tanah dan atau bangunan di PT X, sebuah perusahaan property yang pokok usahanya adalah persewaan gedung perkantoran. Analisis mencangkup pelaksanaan PPh Potong Pungut atas penghasilan PT X serta kendala-kendala yang dihadapi oleh PT X dalam pelaksanakan PPh Potong Pungut tersebut dikaitkan dengan konsep withholding tax system serta langkah-langkah tax planning yang dilakukan oleh perusahaan dalam menghadapi kendala-kendala yang terjadi. Penelitian ini menggunakan pendekatan kualitatif, dan merupakan penelitian deskriptif. Hasil dari penelitian ini adalah menemukan pelaksanaan PPh Potong Pungut atas penghasilan PT X terkait Biaya Sewa, Biaya Servis dan tagihan-tagihan lain sudah sesuai dengan ketentuan perpajakan yang berlaku serta memenuhi unsur-unsur tax planning. Unsur tax planning yang dimaksud antara lain adalah: PT X telah paham dan berusaha untuk memahami ketentuan yang diatur dalam perundang-undangan perpajakan yang berlaku, terutama yang berkaitan dengan jenis usahanya, yaitu persewaan tanah dan atau bangunan; selain itu PT X selalu berupaya memastikan pelaksanaan kewajiban pemotongan dan pemungutan PPh atas penghasilannya telah dilakukan sesuai dengan ketentuan formal maupun material. Namun melihat kendala-kendala yang terjadi pada pelaksanaan kewajiban Potong Pungut atas penghasilannya, PT X dinilai masih belum memiliki Manajemen Pajak yang sempurna dalam melaksakan hak dan memenuhi kewajiban perpajakannya.

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This thesis discusses the analysis of the implementation of Withholding Tax on rental of land and buildings income in PT X, a property company whose business is the rental of office buildings. The analysis covers the implementation of the withholding tax on PT X’s income tax and the constraints faced by PT X in the implementiation associated with the concept of withholding tax system and the steps of tax planning that was done by the companies when facing the constraints. This study used a qualitative approach, and is a descriptive study. The results of this study is to find how the withholding tax implementation of the income tax on PT X’s income related with Rental Charges, Service Charge and Other Charges are in accordance with the tax regulations and the elements of tax planning. Element of tax planning is among include: PT X has understood and tried to understand the provisions of existing tax law, especially with regard to the type of their business, land and or buildings rental; besides PT X always tries to ensure the implementation and collection of income tax withholding obligations above his income has been conducted in accordance with the formal and material. But look at the constraints faced, PT X assessed still do not have a perfect Tax Management in fulfilling their taxation rights and responsibility.

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"Perbedaan penafsiran yang terjadi dalam memaknai fixed rebate menyebabkan terjadinya perbedaan dalam pemajakannya. Penelitian ini bertujuan untuk menganalisis perlakuan pajak terhadap fixed rebate yang diterima perusahaan ritel (PT ABC), menjelaskan perbedaan yang terjadi terhadap pengenaan Pajak Penghasilan Pasal 23 atas fixed rebate yang diterima PT ABC sebagai akibat adanya perbedaan penafsiran, dan menjelaskan implikasi yang terjadi akibat perbedaan tersebut. Penafsiran yang terjadi di PT ABC adalah fixed rebate yang dianggap sebagai hadiah atau penghargaan dan imbalan atas jasa manajemen. Metode yang digunakan dalam penelitian ini adalah kualitatif. Setelah dilakukan penelitian, hasilnya adalah perlu diketahui dengan jelas skema penagihan fixed rebate-nya sehingga dapat diketahui perlakuan pajaknya. Terkait fixed rebate yang diterima PT ABC adalah sebagai bentuk hadiah/penghargaan sehingga merupakan objek Pajak Penghasilan Pasal 23 yang dipotong dengan tarif 15%. Implikasi dari perbedaan pemajakan atas fixed rebate dirasakan sangat besar oleh supplier sebagai pihak yang memotong pajaknya.

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Differences in interpretation that occurs in interpreting fixed rebate causes a difference in taxation. This study aims to analyze the tax treatment of fixed rebate received by retail companies (PT ABC), explaining the difference that occurs to the imposition of Income Tax Article 23 on fixed rebate received by PT ABC as a result of different interpretation, and explain the implications that occur due to the difference. Interpretation that occurs in PT ABC is a fixed rebate which is considered as a gift/reward and a reward for management services. The method used in this research is qualitative. After the research, the result is clearly known to the fixed rebate billing scheme so that it can be known the tax treatment. Related to fixed rebate received by PT ABC is as a form of gifts / awards so that the object of Article 23 Income Tax is deducted at a rate of 15%. The implications of the difference in taxation on fixed rebate are greatly felt by the supplier as the party who withholds the tax."

"EPC project meaning that a construction company will handle whole work, from designing activity, procurement and implementation construction. Base imposition withholding tax article 23 and Value Added Tax (VAT) on EPC project are from their service value. However, in fact EPC project have same treatment equal with construction services in general. This difference is happen because there are no specific regulation about the EPC project. The regulation that exist for now, just only controls about the taxation charge for the construction company in general.

The research is using quantitative approach in intention to have better understanding and interpretation about a social phenomenon through observation. This research is among descriptive research to describe research object based on the fact notice or as it is. Primary data gathering is acquired by doing in-depth interview to discover information from informant who is directly involve in EPC project especially with taxation division, the government who is making the policy, tax consultant, academician and association of constructions. Secondary data is acquired by literature study to optimize theoretical framework in deciding the purpose and goal of the research also the concepts and other theoretical material in conjunction with research problem. Data analyses are using qualitative data analysis based on field discovery, both primary and secondary data.

From the analysis that are conducted, it is found that the basic differences about the charge between withholding tax article 23 and basic charge of VAT on EPC project. The reason is there are differences of understanding the regulation that exist, this thing is practically cause some problems, whether it is between the EPC industrialist with the owner of the project, or between the EPC industrialist with the taxation checkers side. So, it is necessary for making the constitution regarding the tax object of EPC project . Next, specific taxation regulation about the EPC project needs to be created, to think of there are non similar understandings of the regulation that exist. With the existence of the specific special regulation about the EPC project, It is doubtfully will not cause the difference of understandings between the EPC industrialist and the owner of the project."

"Starting on April 2007, The Directorate General of Taxes has imposed Income Tax Article 23 of advertisement installing services at printed media by withholding tax system. Since the 2006 tax revenue did not reach its target, this policy is established as one of way to fulfill tax revenue in 2007 and years after it. The industry itself is in the financial unstable condition. This research begins with the fact that income from advertisement installing service is categorized as business income, which net income is difficult to determine before end of tax year because there are no exact amount of both revenues and expenses yet. It causes the difficulty in determining the accurate tax rate of Article 23 that is collected by withholding tax system. The inaccurate tax rate of Article 23 itself may affect the company?s cash flow.

The research has two purposes: (1) to find out the policy?s backgrounds in imposing Income Tax Article 23 on advertisement installing services at printed media by withholding tax system; and (2) to explain the problems occur during the accomplishment of the impositions of Income Tax Article 23 on advertisement installing services at printed media. In order to accomplish the purposes mentioned above, this research done by qualitative approach using depth interview as qualitative data collection technique. This research can be also classified into descriptive, pure, and cross-sectional research.

The results show that the reasons in imposing Income Tax Article 23 on advertisement installing services at printed media are: (1) to input advertisement installing services at printed media to taxation system in order to save its tax potential; (2) to explore a potential tax revenue from advertisement installing services transactions at printed media; (3) to help increasing the government?s revenue during the year. This research also proves that this Article 23 imposition causes several problems: (1) lack of proper socialization from tax officer causing less awareness of tax withholder in withholding printed media?s taxes; (2) dispute between user and advertisement agents in determining the party that obliged to withhold the Article 23 taxes of printed media as a result of bias procedure; (3) decreased daily budget of printed media; (4) increased administrative burden for both user, printed media, and tax officer."

"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."