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"Tujuan penelitian ini adalah untuk menganalisis konsep beneficial owner dalam perjanjian penghindaran pajak berganda OECD Model yang menjadi pokok permasalahan dalam sengketa pajak sehubungan aplikasi tax treaty pasal 10,11,12. Penelitian ini menggunakan metode analisis deskriptif. Penulis menggunakan situasi fakta sengketa pajak, jurnal ilmiah dan OECD Model serta Commentary-nyauntuk mendapatkan solusi permasalahan. Hasil pengkajian menunjukan bahwa beneficial owner tidak lagi diinterpretasikan secara teknis dibawah hukum domestik negara yang mengadakan perjanjian (tax treaty), namun harus diartikan dibawah pengertian internasional, salah satunya melalui OECD Commentary. Di bawah pengertian internasional sesuai OECD Commentary, beneficial owner merupakan isu legal. Selama pihak penerima penghasilan memiliki wewenang untuk menggunakan dan menikmati penghasilan tanpa dibatasi secara kontrak untuk meneruskan secara langsung kepada pihak lain, maka pihak tersebut adalah beneficial owner.Konsep beneficial owner ditujukan untuk menentukan pihak yang berhak mengaplikasikan treaty dan tidak digeneralisasi sebagai anti avoidance rule yang dapat menyebabkan perluasaan makna konsep ini dan menimbulkan ketidakpastian. Secara substansi, konsepbeneficial owner tidak mengalami perubahan yang signifikan. Perubahan terletak dari penyusunan kata dan penambahan beberapa kriteria untuk melengkapi konsep beneficial owner secara komprehensif dengan tujuan agar diadakannya tax treaty yaitu mencegah pengenaan pajak berganda dapat tercapai.

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The purpose of this study is to analyze the concept of beneficial owner in the tax treaty OECD Model which is an issue of tax disputes application article 10,11,12. This study uses a descriptive analysis method. The author uses the fact situation, journal and the OECD Model with its commentary to solve the problem. The result show that the beneficial owner is no longer technically be interpreted under the domestic law of the country which has an agreement (tax treaty), but must be interpreted under international understanding, such as through OECD Commentary. Under international meaning according the OECD Commentary, the beneficial owner is a legal issue. As long as the income beneficiary has the authority to use and enjoy the income without a limited contract to pass directly to another person, that party is the beneficial owner. The concept of beneficial owner is intended to determine which person has the right to apply the treaty and not generalized as an anti-avoidance rule that could lead to expansion of the meaning of this concept and create uncertainty. In substance, the concept of beneficial owner does not change significantly. The change is from the addition of several criteria to complete a comprehensive concept of beneficial owner in order to prevent double taxation."

"Tesis ini menganalisis dampak PER-24/PJ/2010 terhadap kepastian hukum dan apakah persyaratan administrasi PER-24/PJ/2010 ini telah memenuhi rasa keadilan dan didasari "good faith" sesuai pasal 31 ayat 1 Vienna Convention on the Law of Tax Treaties (VCLT) dan OECD Model. Hasilnya PER-24/PJ/2010 memberikan panduan administratif pemanfaatan Persetujuan Penghindaran Pajak Berganda di Indonesia, namun persyaratan administratif yang diatur di dalamnya dapat menghalangi pemanfaatan tax treaty oleh Wajib Pajak Luar Negeri di Indonesia sehingga "good faith" dalam pasal 31 VCLT tidak dapat terpenuhi. Proses pengadaan Surat Keterangan Domisili (SKD) memakan waktu karena berhubungan dengan otoritas pajak negara lain. PER-24/PJ/2010 hendaknya direvisi dengan menambahkan sanksi administrasi bagi yang tidak melampirkan SKD sesuai batas waktu yang dipersyaratkan.

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This thesis analyzes the impact of Regulation No. PER-24/PJ/2010 on the legal certainty and services to tax payers and whether or not the administrative requirements of PER-24/PJ/2010 have fulfilled the principles of legal certainty, fulfilling the sense of fairness and are based on "good faith" pursuant to article 31 of Vienna Convention on the Law of Tax Treaties (VCLT) and OECD Model. The result are PER-24/PJ/2010 provides an administrative guideline to the utilization of Tax Treaty in Indonesia. However, the administrative requirements of PER-24/PJ/2010 may hamper the utilization of tax treaty by foreign tax payers in Indonesia, so that the definition of "good faith" as referred to in article 31 VCLT cannot be fulfilled. The process of procurement of Certificate of Domicile (COD) takes time since it relates with taxation authorities of other countries. PER-24/PJ/2010 should be revised by adding administrative penalty for those that fail to attach COD according to the time limit as required."

"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."

"Tesis ini membahas mengenai suatu kasus transfer pricing khususnya dalam transaksi intra-group services. Kasus yang dipilih dibahas dengan melihat perbandingan kebijakan transfer pricing di Singapura, Malaysia, India, dan Indonesia dalam hal menyelesaikan isu transfer pricing terkait transaksi intra- group services. Penelitian ini adalah penelitian kualitatif dengan studi literatur. Hasil penelitian menyarankan bahwa Direktur Jenderal Pajak sebaiknya memperinci peraturan transfer transfer pricing yang sudah ada khususnya pada bagian intra-group services. Selain itu, wajib pajak disarankan untuk tidak lengah dalam hal kelengkapan dokumentasi dan dokumen pendukung sebagai sarana pembelaan ketika terjadi pemeriksaan transfer pricing khususnya dalam transaksi intra-group services.

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The focus of this study is to discuss a transfer pricing case related to Intra-Group Services transaction. The selected case is discussed with a comparison of transfer pricing policies in Singapore, Malaysia, India, and Indonesia in terms of resolving transfer pricing issues of intra-group service transaction. This study is a qualitative research using literature study.

The researcher suggests that Indonesian Directorate General of Taxes should itemize the existing transfer pricing regulations, especially for intra-group services’ sections. In addition, the taxpayers should be aware of keeping and maintaining documentation including supporting documents as a defence for future tax audit."

"Pajak merupakan tumpuan pemerintah dalam menjalankan roda pemerintahan. Dalam sistem pemungutan pajak berdasarkan self assessment system kepatuhan Wajib Pajak merupakan masalah penting bagi administrasi perpajakan suatu negara karena Wajib Pajak memiliki peluang untuk melakukan penghindaran pajak dengan melakukan perencanaan pajak. Tesis ini bertujuan untuk meneliti pengaruh pemahaman aspek-aspek perencanaan pajak terhadap kepatuhan Wajib Pajak. Hasil penelitian menunjukkan bahwa model regresi yang digunakan dapat lolos dari uji asumsi klasik. Penelitian ini berhasil mengidentifikasi bahwa pemahaman aspek-aspek perencanaan pajak yang berupa aspek formal dan material perencanaan pajak mempunyai pengaruh signifikan terhadap kepatuhan wajib pajak.

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Taxes are the foundation of the government in running the government. In the tax collection system based on self-assessment system of tax compliance is an important issue for a country’s tax administration because the taxpayer has the opportunity to make tax evasion with tax planning. This thesis aims to investigate the influence of understanding the aspects of tax planning to tax compliance.

The results showed that the regression model is used to escape from the classical assumption. This study identified that the understanding of aspects of tax planning in the form of formal and material aspects of tax planning has significant influence on taxpayer compliance."