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Abstrak :
ABSTRAK
Pajak Penghasilan (PPh) Pasal 25 ayat (7) huruf c adalah angsuran Pajak Penghasilan yang harus dilunasi Wajib Pajak Orang Pribadi Pengusaha Tertentu (WP OPPT) setiap bulannya dihitung berdasarkan persentase tertentu dari peredaran bruto/omzet. Dalam pelaksanaan pemungutan PPh Pasal 25 menggunakan prinsip self assessment system, dengan sistem ini Wajib Pajak (WP) diberikan kepercayaan penuh untuk menghitung kewajiban perpajakannya yang harus disetor dan dilaporkan ke Kantor Pelayanan Pajak (KPP) melalui Surat Pemberitahuan (SPT) Pajak Penghasilan. Maka skripsi ini membahas bagaimana implementasi pemungutan PPh Pasal 25 ayat (7) huruf c, bagaimana pendapat WP OPPT mengenai kebijakan pemungutan PPh Pasal 25 ayat (7) huruf c, dan apakah hambatanhambatan yang dihadapi oleh KPP dan WP OPPT dalam melaksanakan pemungutan PPh Pasal 25 ayat (7) huruf c di KPP Pratama Klaten. Penelitian ini menggunakan pendekatan kualitatif yang bersifat deskriptif, dengan teknik pengumpulan data wawancara dan literatur.

Hasil penelitian ini adalah kesadaran dan pemahaman WP dalam pelaksanaan kewajiban PPh Pasal 25 ayat (7) huurf c masih kurang, serta adanya penurunan kontribusi penerimaan PPh Pasal 25/29 OPPT di KPP Pratama Klaten. Sehingga kesimpulan dari penelitian ini adalah bahwa pelaksanaan pemungutan PPh Pasal 25 ayat (7) huruf c bagi WP OPPT di KPP Pratama Klaten belum optimal dikarenakan kurang optimalnya komunikasi yang dilakukan fiskus dengan WP, sumber daya manusia dari segi kuantitas kurang proposional dengan jumlah Wajib Pajak, sikap patuh WP OPPT belum konsisten/masih kurang, pendapat yang diberikan WP OPPT terhadap kebijakan pemungutan PPh Pasal 25 ayat (7) huruf c kurang baik., hambatan-hambatan yang dihadapi petugas pajak dalam melaksanakan kebijakan ini adalah masyarakat kurang antusias, WP pindah tempat usaha, sumber daya manusia (petugas pajak) tidak proposional dengan jumlah WP, belum adanya law inforcement yang tegas, sedangkan hambatan yang dihadapi WP merasa kesulitan dalam menghitung PPh terutang pada akhir tahun, WP merasa kesulitan dalam melakukan pengisian pada SSP dan SPT Tahunan, dan kemudahan pengadaan fomulir pajak (seperti: SSP).

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ABSTRACT
Income Tax (VAT) of Article 25 paragraph (7) letter c is the income tax installment must be paid in individual taxpayer Specific Employers (WP OPPT) per month calculated on a percentage of gross income / turnover. Tax collection in the implementation of Article 25 uses the principle of self assessment system, with this system Taxpayer (WP) is given full trust for calculating taxation liabilities that must be paid and reported to the Tax Office through the Notice of Income Tax (SPT). So this paper discusses how the implementation of collection of Income Tax Article 25 paragraph (7) letter c, how do individual taxpayer Entrepreneur Specific policies regarding the collection of Income Tax Article 25 paragraph (7) letter c, and whether the barriers faced by the Office of Services Tax and Individual Tax Payer Specific Employers in executing the collection of Income Tax Article 25 paragraph (7) letter c in Klaten Tax Office. This study used a qualitative approach is descriptive, with interview data collection techniques and literature.

The results of this research is the awareness and understanding of Taxpayers Income Tax liability in the implementation of Article 25 paragraph (7) huurf c is still lacking, as well as a decrease in contribution receipts of Income Tax Article 25/29 of Certain Persons in Private Employers Tax Office Primary Klaten. So that the conclusions of this study is that for collection of income tax under Article 25 paragraph (7) letter c for individual taxpayer Certain Employers at the Tax Office Primary Klaten not optimal due to less optimal fiskus communications made by the taxpayer, in terms of human resources less quantity proportional to the number of taxpayers, the attitude of submissive individual taxpayer has not been consistent Specific Entrepreneur / still less, given the opinion that individual taxpayer Employers of Certain Income Tax collection policies of Article 25 paragraph (7) letter c is less good., barrier- obstacles encountered in implementing the tax policy is less enthusiastic public, taxpayer moved the place of business, human resources (the tax) is not proportional to the number of taxpayers, the lack of strict law inforcement, while the barriers faced by taxpayers find it difficult to calculating income tax payable at the end of the year, taxpayers find it difficult to perform charging at the Tax Payment (SSP) and the Notice of Income Tax (SPT) Annual, and ease of procurement fomulir taxes (such as: SSP).

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Bank dan lembaga keuangan yang berdasarkan syariah di Indonesia, baru diakomodir dan diberikan keleluasaan secara legal dengan diundangkannya Undang-Undang No. 7 Tahun 1992 tentang Perbankan yang kemudian disempurnakan lagi dengan Undang-Undang No. 10 Tahun 1998 tentang Perubahan atas Undang-Undang Nomor 7 Tahun 1992. Berkenaan dengan kepentingan perpajakan, sampai saat ini belum ada peraturan maupun ketentuan perpajakan yang mengatur secara spesifik mengenai transaksi keuangan yang dilakukan oleh perbankan syariah. Pendekatan yang diambil untuk pengenaan pajak atas transaksi keuangan syariah sampai dengan saat ini masih mengacu pada ketentuan perpajakan yang berlaku saat ini mengingat belum ada aturan perpajakan yang baru. Perdebatan mengenai perpajakan dalam kontrak keuangan syariah umumnya terjadi karena secara esensial kontrak keuangan syariah memiliki sejumlah perbedaan mendasar dibandingkan dengan kontrak dan skema produk keuangan bank konvensional. Produk perbankan syariah secara umum menerapkan prinsip bagi hasil, jual beli dan sewa/jasa. Hal ini disebabkan dalam sistem ekonomi Islam, pengenaan bunga pada pemberian pinjaman uang tidak diperkenankan, sehingga dalam aktivitas penyediaan jasa pembiayaan digunakan instrumen nisbah bagi hasil, marjin/keuntungan jual beli dan upah sewa. Tesis ini bertujuan untuk meneliti dan membahas produk dan jasa yang dijalankan oleh perbankan syariah dan aspek perpajakannya di Indonesia kemudian dibandingkan dengan Malaysia yang merupakan pelopor perbankan syariah di Asia Tenggara dengan menggunakan metode deskriptif kualitatif. Dengan membandingkan kondisi perbankan syariah di Indonesia dengan di Malaysia diharapkan dapat dijadikan bahan masukan bagi terciptanya fair treatment ketentuan perpajakan atas produk dan jasa perbankan syariah dengan produk dan jasa perbankan konvensional sehingga disintermediasi pada lembaga keuangan dapat diminimalkan. Jika equal treatment dapat diwujudkan dan transaksi yang dijalankan oleh perbankan syariah tidak dikenakan pajak berganda maka diharapkan akan mendorong pertumbuhan dan perkembangan perbankan syariah di Indonesia serta dapat menarik minat investor asing, khususnya negara-negara dari Timur Tengah, untuk berinvestasi di Indonesia yang pada akhirnya akan menambah penerimaan negara.

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Bank and finance institutions based on shariah in Indonesia have just been accomodated and provided facility legally by Law Number 7 Year 1992 concerning Banking which is a letter ammended by Law Number 10 Year 1998 concerning Amendment to Law Number 7 Year 1992. For the tax puspose, up to now there is no special tax regulation which regulate financial transaction conducted by shariah banking. The approach which is selected to tax treatment on shariah financial transactions up to now referring on the existing tax regulation because of no new tax regulation. Debate about taxation of shariah financial contracts commonly happen because essensially shariah financial contracts have the fundamental differences compared with financial product scheme of conventional bank. Product of shariah banking generally adopted profit and loss sharing principle, sales and purchase, lease/service. This is cause by the Islamic economic system, which is interest is not allowed for loan therefore activity for financing is use based on profit and loss sharing ratio, margin/gain of sales and lease fee. The aim of thesis is to research and discuss product and service which is conducted by shariah banking and its tax aspect in Indonesia which is a letter compared with Malaysia recognize us the first mover of shariah banking in South-East Asia furthermore the research use qualitative descriptive method. Having compared the condition of shariah banking in Indonesia and in Malaysia is expected as the feedback for the realization of fair tax treatment on product and service of shariah banking with the conventional banking ones therefore distortion in banking industry could be avoidable. If equal tax treatment could be realized and then the financial transaction conducted by shariah banking should not be tax twiced so this is expected to stimulus the growth and the development of shariah banking in Indonesia and also to attrack the foreign investor, specially middle east countries, for investment in Indonesia leading to increase of the state revenue.

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Tesis ini bertujuan untuk mengidentifikasi ada/tidaknya isu transfer pricing dalam suatu transaksi contract manufacturing, mengetahui praktik penggunaan bentuk kerjasama contract manufacturing yang dilakukan oleh perusahaan multinasional, baik di Indonesia maupun negara lainnya mengetahui bagaimana menerapkan analisis kesebandingan (comparability analysis) dalam penerapan prinsip harga wajar; menganalisis metode penentuan harga wajar apa yang sebaiknya digunakan untuk menentukan besarnya profit margin atas transaksi contract manufacturing ini; menganalisis praktik dan ketentuan perpajakan Indonesia yang terkait dengan ketentuan umum transfer pricing dan ketentuan khusus mengenai contract manufacturing yang kemudian dibandingkan dengan negara Amerika Australia. Canada, China dan Italia. Penelitian yang dilakukan berupa pendekatan kualitatif dengan deskriptif analitis, metode survei dan tanya jawab. Hasil penelitian menunjukkan bahwa adanya hubungan istimewa di antara para pihak dan tidak diberlaknkannya pembebenan harga wajar (arm's length) dalam transaksi contract manufacturing merupakan bukti bahwa telah timbul isu transfer pricing. Dalam penentuan besarnya profit margin yang wajar yang luirus dibebankan contract manufacturer kepada prinsipalnya,. diperlukan penetapan analisis kesebandingan (comparability analysis) dengan penekanan pada analisis fungsional. Berkaitan dengan pemilihan metode penentuan harga wajar yang harus digunakan untuk transaksi ini, haruslah dilihat kasus per kasus dan tergantung dari ketersediaan data pembanding. Meskipun demikian, metode berbasis transaksi lebih diutamakan untuk digunakan dihandlog metode berbasis profit. Dari penelitian terhadap ketentuan perpajakan pada keenam negara tersebut termasuk Indonesia, hampir semua negara tidak memiliki ketentuan perpajakan yang khusus terkait dengan contract manufacturing, kecuali Australia. Isu yang sering digunakan oleh otoritas pajak di negara-negara tersebut yang terkait dengan transaksi contract manufacturing ini adalah isu transfer pricing. ......This thesis is aimed at identifying whether or not there is transfer pricing issue in the transaction of contract manufacturing arrangement; comprehending some types of contract manufacturing arrangement practices conducted by various multinational corporations, both in Indonesia or in many other countries; understanding how to implement comparability analysis in applying arm's length principle; analysing and fmally using the best method in finding arm's length price to determine profit margin on the contract manufacturing transaction; and as well as analysing the prevailing tax rules in Indonesia pertaining to transfer pricing transactions and special rules on contract manufacturing arrangement from which the outcome will be compared with USA, Australia, Canada, China and Italy. Research in this thesis will take furm of qualitative research with descriptive analyses, survey method and inquiry. The result turns out that there is a related party in the transactions between them and that the arm's length principle is not evident in the transaction of contract manufactnring arrangement. These circumstances become the proof that transfer pricing practice looms and exists. In detennining fair profit margin iliat should finally be charged into contract manufacturer and to its principal, it requires analyses of comparability, with the emphasis on functional analyses. Pertaining to the selection of methods used in determining arm's length price, ease by case should closely be elaborated and this step hinges on the availability of comparnble data. Even so, transaction·based method is preferable to use as compared with profit-based method. The result of researches in the said six countries. including Indonesia, is found that almost all the aforementioned cowttries do not have specific rules of tax concerning contract manufacturing arrangement, except Australia. The main issue concerning the contract manufacturing arrangement usually perceived by tax: authority of the said countries is nothing but the issue of transfer pricing.

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ABSTRAK
Salah satu kegiatan lanjutan yang muncul dalam suatu transaksi pembiayaan konsumen adalah penjualan Agunan Yang Diambil Alih (AYDA) yang dilakukan oleh pihak kreditur dalam hal debitur gagal bayar (wanprestasi). Dari studi kasus terhadap beberapa Putusan Pengadilan Pajak terkait sengketa PPN sehubungan dengan penjualan AYDA dari kreditur kepada pembeli, terdapat perbedaan pendapat antara DJP di satu sisi dengan kreditur selaku Wajib Pajak dan Majelis Hakim di sisi lain. Analisis perlakuan PPN atas transaksi penjualan AYDA dilakukan dengan menganalisis pendapat yang dikemukakan masing-masing pihak pada ketiga contoh kasus yang diambil dalam penulisan ini. Dari hasil analisis menunjukkan bahwa transaksi penjualan AYDA dari kreditur kepada pembeli terutang PPN sesuai Pasal 4 huruf a khususnya Pasal 1A ayat (1) huruf a Undang-Undang PPN Nomor 18 Tahun 2000 tentang Perubahan Kedua tentang Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah. Selain itu dari hasil analisis juga diketahui bahwa peraturan PPN yang ada belum efektif dalam menjaring potensi transaksi penjualan AYDA dari kreditur kepada pembeli.

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ABSTRACT
One of the follow-up in a consumer finance transaction is the sale of collateral foreclosed (repossessed collateral) that were carried out by the creditor in case the debtor fails to pay (default). From the case studies of several Tax Court Decision; VAT dispute relating to the sale of repossessed collateral from the creditor to the buyer, there are differences of opinions between the Directorate General of Taxation (DGT) on one side with the Taxpayers as creditors and the Judges on the other side. DGT found that the sales of repossessed collateral by creditors are owed submission of VAT but the creditors (banks and finance companies) as well as the Judges thought that the sale of AYDA is not a VAT payable. Analysis treatment of VAT on the sale of AYDA is done by analyzing the opinions expressed in each of the third party case which is taken in this thesis. The results of the analysis indicate that the sale of repossessed collateral from creditors to the buyers are owed VAT pursuant to Article 4 letter (a) particular paragraph of Article 1A (1) letter (a) VAT Law Number 18 Year 2000 concerning the Second Amendment Act Number 8 of 1983 on VAT Value of Goods and Services and Sales Tax on Luxury Goods. In addition, from the results of the analysis is also found out that the existing of VAT regulations have not been effective in attracting the potential sale of repossessed collateral from the creditors to the buyers.

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ABSTRAK
Penelitian ini membahas dampak penerapan PSAK 30 (Sewa) terkait konvergensi PSAK ke IFRS. Perubahan mendasar dari konvergensi tersebut adalah perubahan pendekatan dari rule based menjadi principle based. Penerapan standar tersebut memerlukan interpretasi dan judgment dari pengguna standar atas substansi transaksi sehingga dapat diperoleh justifikasi yang memadai. Dalam ketentuan perpajakan, terdapat pengaturan khusus atas transaksi leasing. Perbedaan pengaturan atas transaksi leasing menurut PSAK 30 dan ketentuan perpajakan akan meningkatkan biaya kepatuhan pajak, namun perbedaan tersebut masih dapat diatasi melalui rekonsiliasi fiskal. Apabila ketentuan perpajakan diselaraskan dengan standar akuntansi, perubahan pendekatan dari rule based menjadi principle based menimbulkan perubahan yang bersifat on balance sheet yang berdampak pada penurunan penerimaan pajak dari Pajak Penghasilan Pasal 23. Dengan demikian harmonisasi peraturan perpajakan dengan SAK tidak perlu dilakukan dengan pertimbangan utama prinsip kepastian dalam pemungutan pajak dan fungsi yang diemban pajak sebagai fungsi budgeter dan reguler.

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ABSTRACT
The focus of this study is impact of application of PSAK 30 on lease accordance to convergence PSAK to IFRS. The basic change for said convergence is approach change from rule based to principle based. All user should have interpretation and judgment for transaction subtance to gain reasonable justification. On tax side, there are any special rule on leasing transaction. The difference of leasing transaction treatment between PSAK rules and tax rules will increase tax compliance cost, but we still can cover by fiscal adjustment. If the tax regulations are aligned with accounting standard, change of the rule-based approach to principle-based approach cause changes that are on the balance sheet that will impact on the decrease of tax revenue from income tax Article 23. For the said reason, harmonization tax rules and SAK will not be done by consideration of certainty principle on tax and the tax function as the budgeter and reguler.

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ABSTRAK
Penelitian ini bertujuan untuk mengetahui apakah penggunaan instrumen keuangan hybrid dapat dianggap sebagai bentuk penghindaran pajak di Indonesia, apakah ketentuan perpajakan Indonesia telah mengatur, mengetahui apakah tax treaty Indonesia dengan Belanda dan India telah mampu digunakan untuk menyelesaikan permasalahan dari penggunaan transaksi hybrid dalam cross border financing serta untuk mengetahui ketentuan penghindaran pajak yang saat ini dirumuskan oleh DJP apakah secara efektif mampu mencegah penggunaan transaksi hybrid sebagai abusive tax planning. Berdasarkan analisis yang dilakukan disimpulkan bahwa Indonesia belum memiliki ketentuan pencegahan penghindaran pajak baik secara khusus maupun umum yang dapat menangkal praktik penghindaran pajak atas instrumen keuangan hybrid. Ketentuan perpajakan Indonesia juga tidak secara spesifik mengatur perbedaan utang dan modal. Dengan tidak adanya peraturan yang dapat digunakan sebagai batasan antara utang dan modal menjadi kendala bagi kepastian hukum untuk menjustifikasi kewenangan otoritas pajak untuk merekarakterisasi instrumen hybrid. Rumusan dalam tax treaty Indonesia dengan India dan Belanda terkait definisi dividen dan bunga tidak dapat mengatasi masalah reklasifikasi karena masih memungkinkan terjadinya perbedaan interpretasi atas pengklasifikasian instrumen hybrid. Pencegahan penghindaran pajak atas instrumen hybrid membutuhkan harmonisasi kebijakan antarnegara sehingga jika ketentuan penghindaran Indonesia hanya diformulasikan dalam skala domestik maka efek negatif penggunaan instrumen keuangan hybrid masih tetap muncul.

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ABSTRACT
This study aims to determine whether the use of hybrid financial instruments can be regarded as a form of tax avoidance in Indonesia, whether Indonesian tax regulations have regulate, determine whether Indonesian tax treaty with the Netherlands and India have been able to be used to solve the problems of the usage of hybrid transactions in cross-border financing and to determine the tax avoidance provisions that are currently defined by the DJP is effectively able to prevent the use of hybrid transactions as an abusive tax planning. Based on the analysis, it is concluded that Indonesia does not have a provision of tax avoidance prevention either specifically or generally to counteract tax avoidance practices on hybrid financial instruments. Indonesian tax regulations do not specifically regulate the differences in debt and equity. The absence of rules that can be used as the boundary between debt and equity becomes an obstacle for the rule of law to justify the authority of tax authorities to re-characterise the hybrid instruments. Formulation in Indonesian tax treaty with India and the Netherlands in the definition of dividends and interest can not solve the problem because it still allows the reclassification of the different interpretations of the hybrid instruments classification. Prevention of tax avoidance on hybrid instruments requires a state of harmonisation on policies between countries so that if Indonesia simply formulated tax avoidance provisions in the domestic scale, the negative effects of the usage of hybrid financial instrument will still persist.

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Tesis ini membahas mengenai penerapan ISAK 16 tentang perjanjian konsesi jasa pada laporan keuangan perusahaan IPP (Independent Power Producer) atas perjanjian PPA (Power Purchase Agreement) dengan PLN dan bagaimana dampaknya terhadap Pajak Penghasilan perusahaan IPP tersebut.Penerapan ISAK 16 sejak 1 Januari 2012 pada laporan keuangan perusahaan IPP menyebabkan perubahan pada pengakuan pendapatan, asset tetap dan beban depresiasi. Terdapat perbedaan perlakuan antara peraturan pajak dengan ketentuan ISAK 16 sehubungan dengan pengakuan pendapatan, asset tetap dan beban depresiasi perusahaan IPP atas perjanjian PPA dengan PLN. Dalam menentukan perlu tidaknya dilakukan harmonisasi SAK dengan peraturan perpajakan, perlu dipertimbangkan beberapa perbedaan mendasar seperti: tujuan dari pelaporan SAK dan perpajakan, principle base vs rule base, substansi vs formalitas, dan kepastian hukum.

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This thesis discusses the application of ISAK 16 service concession agreement on the financial statements of the IPP (Independent Power Producer) in regards to PPA (Power Purchase Agreement) with PLN and how it impacts the IPP?s corporate income tax. ISAK 16 which is applied since January 1, 2012 on the IPP's financial statements causes a change in revenue recognition, fixed assets and depreciation expense. There is a difference treatment between tax regulation and ISAK 16 due to revenue recognition, fixed assets and depreciation on the PPA between the IPP and PLN. In determining whether a harmonization of IFRS with tax regulations is needed or not, there are some fundamental differences that need to be consideredsuch as: the purpose of IFRS reporting and taxation reporting, the principle base vs rule base, substance vs formality, and law enforcement.

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Tesis ini membahas tentang penerapan ketentuan debt to equity ratio untuk keperluan penghitungan pajak di Indonesia. Penelitian ini adalah penelitian deskriptif analitis. Hasil penelitian menyatakan bahwa ketentuan debt to equity ratio di Indonesia belum dapat diterapkan karena belum ada peraturan pelaksanaannya. Berdasarkan perbandingan dengan negara lain yaitu Amerika Serikat, Brazil, Australia, Jepang, China, Korea dan Negara-negara anggota Uni Eropa, rasio DER yang paling banyak digunakan adalah 3:1. Disarankan agar pemerintah menerbitkan peraturan menteri keuangan tentang perbandingan utang terhadap modal agar ketentuan debt to equity ratio dapat diterapkan dan memberi kepastian hukum baik bagi Wajib Pajak maupun petugas pajak.

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This thesis describes the application of the debt to equity ratio rules for tax purposes in Indonesia. This research approach used a analytical descriptive research. The research result indicate that the debt to equity ratio rules in Indonesia not yet be applied because there is no implementing regulations. Based on comparisons with other countries, namely the United States, Brazil, Australia, Japan, China, Korea and the Member States of the European Union, the debt to equity ratio most widely used is 3:1. It is recommended that the government issue the finance minister regulations that the debt to equity ratio rules can be implemented and provide legal certainty for both taxpayers and tax officials.

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[ABSTRAK
Penelitian ini bertujuan untuk mengkaji aspek keadilan, kepastian hukum, dan penerimaan negara dalam penerapan pajak penghasilan final atas penghasilan dari transaksi pengalihan harta berupa tanah dan/atau bangunan. Penelitian dilakukan dengan menggunakan metode deskriptif kualitatif, yaitu melalui studi literatur dengan mempelajari buku-buku dan literatur yang berkaitan dengan topik penelitian, serta melakukan wawancara dengan praktisi dan akademisi perpajakan juga pejabat dan auditor pajak. Berdasarkan hasil penelitian, penerapan PPh final ini lebih mengutamakan ease of administration, dengan mengabaikan asas equality, baik horizontal equity maupun vertical equity. Dari aspek kepastian hukum, terjadi perbedaan persepsi diantara Wajib Pajak terkait dengan kewenangan peraturan pemerintah, objek pajak, dan saat terutangnya pajak. Terakhir dari aspek penerimaan negara, dengan penerapan PPh final ini maka penerimaan negara menjadi lebih pasti dan predictable.

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ABSTRACT
This research aims to assess aspects of justice, rule of law, and state revenues in the implementation of the final income tax on income from transfer of property transactions in the form of land and/or buildings. This research uses descriptive qualitative methode, study of books and literature that conducted by studying literature related to the topic of research, and interviews with practitioners and academics, tax officials and tax auditors. Based on the results of the evaluation, the main priority of the implementation of this final income tax is ease of administration by ignoring the principle of equality, both horizontal equity and vertical equities. From the aspect of legal certainty, there is a difference of perception between the taxpayers associated with the authority of government regulations, tax objects, and the time of tax payable. State revenue aspect shows that tax revenues become more defined and predictable by the implementing of the final income tax revenues, although it has not been able to achieve maximum results. , This research aims to assess aspects of justice, rule of law, and state revenues in the implementation of the final income tax on income from transfer of property transactions in the form of land and/or buildings. This research uses descriptive qualitative methode, study of books and literature that conducted by studying literature related to the topic of research, and interviews with practitioners and academics, tax officials and tax auditors. Based on the results of the evaluation, the main priority of the implementation of this final income tax is ease of administration by ignoring the principle of equality, both horizontal equity and vertical equities. From the aspect of legal certainty, there is a difference of perception between the taxpayers associated with the authority of government regulations, tax objects, and the time of tax payable. State revenue aspect shows that tax revenues become more defined and predictable by the implementing of the final income tax revenues, although it has not been able to achieve maximum results. ]

Abstrak :
Tesis ini membahas cara penentuan penghasilan yang pengenaan pajak yang bersifat final dan tidak final yang dilakukan oleh PT. "X", yakni perusahaan yang memperoleh penghasilan utama dari kegiatan usaba persewaan tanah dan/atau bangunan dan juga penghasilan lain seizin dari usaha persewaan tanah dan/atau bangunan, kemudian dibandingkan dengan ketentuan perpajakan menetepkan penghasilan yang menjadi Dasar Pengenaan Pajak untuk menghitung dalam Pajak Penghasilan final dari usaha persewaan tanah dan/atau bangunan. Penelitian adanya adalah penelitian deskriptif. Hasil penelitian memperlihatkan perbedaan cara pandang antara pihak otoritas pajak dan Wajib Pajak PT. "X" dalam menentukan dasar pengenaan pajak untuk menghitung pajak penghasilan final atas penghasilan dari usaha persewaan tanah dan/atau bangunan. Penelitian ini menyarankan agar dilakukan penyempumaan dan penegasan olch pihak otoritas pajak terhadap peraturan pajak final khususnya mengenai jumlah bruto yang menjadi dasar pengenaan pajak penghasilan dari usaha persewaan tanah dan/atau bangunan. Selain itu penting untuk melibatkan semua Wajib Pajak yang melakukan usaba persewaan tanah dan/atau bangunan guna mendapatkan masukan-masukan untuk penyempumaan dan penegasan definisi penghasilan bruto yang menjadi dasar pengenaan pajak terkait dengan usaha tersebut......This theses discusses the way of detemination of income tax imposition which is subject to final tax and non final tax done by PT. "X", the company that camed major income from rent of land and/or building and also camed income from business other than income from rent of land and/or building. and then compared with the tax regulation in determining income as the tax base to calculate final income tax from rent of land and/or building. This research is descriptive. The research showed that there is difference in viewpoints betwecn tax authority and tax payer PT “X” in determining the tax base to calculatefinal income tax on income carned from rent land and/or building. This research suggest that this improvement must be done by tax authority to assert and confirm final taxregulation especially gross amount of income as the tax base to calculate income tax from rent of land and/or building. In addition it is also important to involve tax payers which conduct business on rent of land and/or building in order to obrain inputs for the improvement and relicf definition of gross amount to determine the tax base to be associated with the business.