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Abstrak :
Some countries still depend on tax revenue for development. In developing countries, tax revenue is still favorite than revenue from other sectors, including in Indonesia. One of the most important variants of tax revenue is corporate income tax. In the end of year 2007, Government issued Regulation of Government of Number 81 in The Year 2007 by giving reduced rate of 5% income tax from the corporate highest rate in calculation of income tax to be used only for Go Public Corporate Taxpayer who fulfsills some criteria which written in Regulation of Government of Number 81 in The Year 2007. The approach used in this research is descriptive quantitiative approach. The goal is trying to explain about justification of Regulation of Government of Number 81 in The Year 2007. Besides that, according to Regulation of Government of Number 81 in The Year 2007, researcher is trying to explain policy implementation of income tax reduce rate based on equity principle. The data collection technic used in this research is by read the literature which focus on the research, observation, and interview. The interview was done with tax government institution, an academic, taxpayer, and taxexpert. This research results that the reduced corporate income tax rate is not correct to be implemented in Indonesia. It can be seen from the conditions of the taxpayer who will not get the facility if they are not Go Public Regulation who fulfills the criteria which written in Regulation of Government of Number 81 in The Year 2007 and the implementation of reduced income tax rate which is not fair based on equity principle. This Regulation of government could not be implemented yet because until May 2008 there was no exercise regulation such as Finance Minister Regulation. Moreover, this research is also expected to give suggestions for government to rearrange Regulation of Government of Number 81 in The Year 2007, mainly policy for Taxpayer who will get the facility of reducing rate and to complete the exercise regulation by issuing Finance Minister Regulation and other exercise. Based on equity principle, in the equal condition taxpayer would be taxed by using the equal tax rate (according to horizontal equity). Taxpayer who get unequal of economic ability would be taxed by using unequal tax rate.

Abstrak :
Skripsi ini membahas mengenai asas keadilan dan kepastian hukum terhadap perlakuan PPh atas penghasilan dari usaha jasa konstruksi yang tidak memiliki sertifikasi usaha sebagaimana diatur dalam PP.51/2008. Penelitian ini adalah penelitian kuantitatif dengan desain deskriptif. Hasil penelitian menyimpulkan bahwa pembedaan tarif PPh bagi penyedia jasa yang tidak bersertifikasi tidak memenuhi asas keadilan. Perbedaan tarif tersebut lebih didasarkan kepada perbedaan subjek pajaknya, bukan berdasarkan perbedaan kemampuan membayar. Selanjutnya, kepastian subjek, objek dan tarif pajak masih belum terpenuhi. Ketidakpastian subjek dan objek pajak terkait erat dengan ketidakpastian objek pajak, dimana tidak diatur secara tegas dan rinci mengenai pengertian dan ruang lingkup pekerjaan konstruksi yang menjadi objek pajak.

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This undergraduate thesis analyzes about equity and certainty principle on income tax treatment for uncertificated construction project?s income as regulated in GR.51/2008. This research is descriptive quantitative approach. The research result conclude that income-tax tariff differentiation for uncertificated service provider is not fulfilling the equity principle. The tariff differentiation is based on tax subject or service provider's certificate possession rather than their ability-topay. Furthermore, the tax subject, object, and tariff are still not fulfilling the certainty principle. Uncertainty of tax subject and tariff strongly related with uncertainty of tax object which is not clearly regulated in terms of its scope and definition of construction activity.

Abstrak :
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.