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"Monetary sector especially banking constitutes a sector which at most getting some facilities from the government referring to the economic crisis impact. These facilities include aid of liquidity from the central bank (BLBI), transfer of credit stuck, fund of recapitalization, revaluation of assets and permit for quasi reorganization. Bank X uses additional paid in capital coming from recapitalization fund for deficit elimination through quasi reorganization. Actually this method is aimed by bank at distributing earnings. The Bank wants to release from the failure of managing bank at the past which is it can be seen from the deficit by vanishing it. From the taxation prospective, the bank always makes any effort to carry over her fiscal lost despite the lost commercial has been eliminated. They can set and adjust the tax regulation to accommodate its interest for example the tax regulation about The Use of Book Value for Corporate Restructuring Transaction. Revaluation of assets and quasi reorganization are used to compensate her profit against loss and then the remaining profit may be distributed without taxable before. From the accounting aspect, the Bank X only eliminates the deficit to additional paid in capital account because it doesn?t follow the accounting procedure for quasi reorganization. The Bank X doesn?t revalue its assets to the fair value at the date of quasi reorganization by the way the value of retained earnings account do not become zero. The Bank X doesn?t have significant impairment of its assets so that it doesn?t have any reason for quasi reorganization. Another principle for quasi reorganization that the firm after quasi reorganization start from newly are not fulfilled by Bank X because there are still profit balance expressing management interest. From the business aspect, quasi reorganization doesn?t have significant effect to Bank X performance. Performance and healthy of Bank X measured with financial and CAR rasio does not effected by deficit amount. The study was taken by analyzing and comparing the implementation of quasi reorganization at the Bank X with the rules and theory thereof. This study was also taken by interviewing a couple of people who have competence. The important finding of this analysis is that the Bank X may release from mistakes of past management by engineering her deficit elimination and also the Bank X can enjoy as maximum its earnings through fiscal loss compensation. Pursuant to that finding, there is required to be conducted the observation of applying of quasi reorganization according to accounting standard and there is required the clearer taxation and accounting regulation to be made so that quasi reorganization can not be used solely to divide profit."

"ABSTRAKPersaingan yang tinggi dengan perusahaan dalam industri yang samamenyebabkan perusahaan harus mampu mencari peluang yang memungkinkanuntuk meminimalkan biaya dari penerapan strategi bisnis yang dijalankan.Restrukturisasi tidak lepas dari adanya perubahan strategi yang pada hakekatnyaingin memperbaiki performa organisasi, disamping adanya pengaruh strukturkeuangan yang membebankan perusahaan. Dalam kaitan ini, melalui kebijakanperpajakan, pemerintah telah memberikan kemudahan (fasilitas) perpajakan bagiWajib Pajak dalam melakukan kegiatan restrukturisasi.Pihak manajemen MMI mempunyai strategi berupa penggabungan usahaatau likuidasi usaha. Manajemen perusahaan berusaha untuk memilih strategiyang memberikan beban pajak yang paling efisien sebagai salah satu biaya yangdikeluarkan, dengan memanfaatkan fasilitas perpajakan tersebut.Metode penelitian yang dilakukan didasarkan pada metode deskriptifanalisis, dengan melalui studi pustaka dan analisis atas kebijakan perpajakan,disandingkan dengan data keuangan dari MMI.Berdasarkan analisis yang telah dilakukan dapat disimpulkan bahwaperusahaan bisa menggunakan Peraturan Menteri Keuangan Nomor43/PMK.03/2008 untuk penggabungan usaha menggunakan nilai buku sehinggaperusahaan dapat terhindar dari adanya pajak penghasilan capital gain atas hartaperusahaan yang dialihkan dalam kegiatan restrukturisasi. Selain itu terdapat jugaPeraturan Menteri Keuangan Nomor 91/PMK.03/2006 untuk mengurangi BeaPerolehan Hak Atas Tanah dan/atau Bangunan hingga mencapai 75%.

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ABSTRACTHigh competition with companies in the same industry led to the companyto be able to look for opportunities that allow minimizing the cost ofimplementation of a business strategy. Restructuring cannot be separated from achange in strategy that is intrinsically targeted to improve the performance of theorganization, in addition to the burden effect caused by the company's financialstructure. In this regard, through a tax policy, the government has provided a taxfacility for taxpayers in restructuring activities.MMI?s management has strategic options to apply merger or liquidationstrategy. The management is trying to choose the propriate strategy that gives themost efficient tax burden by utilizing the tax facility.The research method performed based on the descriptive method ofanalysis, the literature study and analysis of tax policy and coupled with financialdata from the MMI, GII, IR and SSK.Based on the analysis it can be concluded that the Minister of FinanceRegulation Number 43/PMK.03/2008 for business combinations is applicable byusing the book value so the company can be prevented from the income tax dueon capital gain on assets transferred. In addition, there is also the Minister ofFinance Regulation Number 91/PMK.03/2006 to reduce Levy on Acquisition ofLand and/or Buildings up to 75 %."

"Globalisasi yang melanda dunia mempengaruhi perekonomian negara-negara di seluruh dunia. Kondisi tersebut juga mempengaruhi banyak perusahaan di dunia. Perusahaan harus dapat bertahan dan bersaing dalam nuansa global. Salah satu cara bertahan dalam persaingan global ialah melakukan merjer dan akuisisi, karena akan memperkuat modal, teknologi, sumber daya manusia atau sumber daya alam yang dimiliki.PT.XYZ merupakan perusahaan yang didirikan di Indonesia, melakukan akuisisi terhadap Novus, suatu perusahaan di Australia. PT.XYZ membeli saham Novus seharga AUD 1,90 per lembar. Akuisisi ini merupakan akuisisi saham karena PT.XYZ melakukan pembelian seluruh saham Novus yang beredar di Australian Stock Exchange (ASX). Akuisisi ini berjalan dengan singkat yang terdiri dua tahap. Pada tahap pertama terjadi pada tanggal 7 Juni 2004, yang mana PT.XYZ dan grupnya (MEAPL, PTTEPO, Encore Ltd, New Links Ltd, Direksi PT.XYZ) membeli 90% saham Novus. Tahap kedua terjadi pada tanggal 24 Agustus 2004, PT.XYZ membeli 10% saham sisanya.Pembellan saham Novus oleh PT.XYZ merupakan Leverage Buy Out (LBO) dan Management Buy Out (MO). Disebut LBO karena pembelian saham dengan hutang dart UOB Singapore dan penerbitan obligasi di Surabaya. Disebut MBO karena direksi PT.XYZ juga membeli saham Novus.Transaksi pembelian saham oleh MEAPL tidak ada aspek pajak buat PT.XYZ selaku Wajib. Pajak Dalam Negeri karena transaksinya terjadi di Australia, dan MEAPL maupun Novus bukan subjek pajak Indonesia. Aspek pajak yang mungkin timbul lalah pembagian dividen dari MEAPL ke PT.XYZ, yaitu pajak atas dividen yang dipotong oleh Australia maksimal 10% sesuai dengan tax treaty.Aspek pajak pada pembelian saham oleh PT.XYZ yang dilakukan dengan LBO ialah pembayaran bunga kepada UOB Singapore dan kepada pemilik obligasi. Bunga yang dibayarkan kepada. UOB Singapore dipotong pajak penghasilan di Indonesia sebesar 15% sesuai dengan tax treaty. Bunga yang dibayarkan kepada pemilik obligasi dipotong pajak penghasilan final sebesar 20% kecuali bank, dana pensiun, dan perusahaan reksadana selama lima tahun sejak pendiriannya."

"Kegiatan usaha jasa teknik dan manajemen harus dipisahkan dari kegiatan usaha jasa lainnya. Prosesperh-itungan dan analisa berbagai biaya serta dampak perpajakan sesuai dengan Undang-undang perpajakandan peraturan-peraturan perpajakan lainnya.Menggunakan penelitian kepustakaan gunà melengkapi latar belakang teori serta penelitian lapangan untuk studi kasus jasa teknik pada PT1E.Tarip PPh jasa teknik dikenakan Pasal 23 semula sebesar 15% x Penghasilan bruto diubah menjadi 15% x perkiraan penghasilan netto (60%x penghasilan bruto) sejak 1 Januari 1992. Studi kasus jasa teknik pada PT1E mi untuk tahun buku 1991 sedangkan untuk thn1992 dan seterusnya diberikan illustrasi. Untuk thn 1991 P1IE lebih bayar PPh dan minta restitusiakibatnya Wajib Pajak tersebut diperiksa. Pada saat pemeriksaan, kelemahan dokumen pembuktian kepada fiskus menempatkan Wajib Pajak pada posisi yang lemah sehingga terdapat banyak koreksi fiskal positif akibatnya untuk tahun 1991 PT"IE" bukan memperoleh kembali restitus.i tetapi masih kurang bayar dan ditagih dengan SKP. Dokumen pembuktian harus dapat diandalkan dan lengkap. Diharapkan adanya kesamaan persepsi antaraWajib Pajak dengan Fiskus didalam menafsirkan ketentuan perpajakan. Ketentuan perpajakan harus terus menerus direvisi dalam menyesuaikan din dengan perkembangan dunia usaha dewasa ini."

"Penelitian ini membahas tentang revaluasi aktiva tetap perusahaan untuk tujuan perpajakan. Penelitian ini mencoba melihat bagaimana perencanaan pajak atas aktiva tetap di PT X. Peraturan Menteri Keuangan Nomor 79 tahun 2008 mempersilahkan perusahaan untuk melakukan revaluasi atas aktiva tetapnya dan atas selisih lebih dari hasil revaluasi tersebut dikenakan PPh Final dengan tarif 10%, Hal ini sebenarnya cukup menguntungkan bagi perusahaan yang ingin melakukan revaluasi untuk keperluan penghematan beban pajak yang akan ditanggung oleh perusahaan. Penulis menggunakan metode kuantitatif yang berdasarkan tujuannya termasuk penelitian deskriptif dengan teknik pengumpulan data melalui studi pustaka dan studi lapangan yang dilakukan dengan wawancara mendalam. Hasil dari penelitian ini adalah untuk mengetahui sejauh mana perusahaan memanfaatkan Peraturan Menteri Keuangan tersebut dan hambatan yang ditemukan bagi perusahaan untuk melakukan revaluasi aktiva sesuai dengan Peraturan Menteri Keuangan serta keuntungan bagi perusahaan dalam rangka melakukan revaluasi.

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This study discusses the Company's Fixed Asset Revaluation for Taxation Purpose. This study try to see how is the Company's Fixed Asset Revaluation for Taxation Purpose according to Minstry of Finance regulation. The regulation allows company to perform Fixed Asset revaluation and impose 10% Tax on the gain of fixed asset revaluation. This regulation could be benefiting for company which like to perform fixed asset revaluation in order to do the tax saving. This research uses qualitative research methods based on data collecting techniques study the literature and field studies conducted with interviews. The outcome of this research is to know how far companies in Indonesia took advantage of regulation and to know barrier for companies to perform fixed asset revaluation according to Ministry of Finance regulation. And also to know what are the benefits for company if they perform the Fixed Asset revaluation."

"The role of taxpayers permitted to maintain their book keeping in US $ currency to government's revenue are increasing therefore such discriminatory policy needs a serious study to ensure the fairness and certainty in implementation. Minister of Finance Decree Number 533 Year 2000 specifying five types of business which are allowed to maintain the book keeping in US $ without a criterion as standardized in financial accounting standard (FAS), as a result arising issue in the effort of taxing foreign exchange difference. Accounting standard sees the non functional currency as a foreign currency. All monetary items and all transactions are denominated in foreign currency generate the foreign exchange difference. Prevailing implementation rules designed to rule the Rupiah book keeping which will become inequitable judicially if applied to the US $ books taxpayer. This thesis is addressed to analyze the foreign exchange difference treatment to the company permitted to maintain their bookkeeping in US $, base on license's granting criteria, exchange rate and foreign exchange rate difference, foreign exchange treatment in prevailing regulations, exchange rates and financial report items translation, and the improvement proposal to make the foreign exchange taxing will be in line with the basic law principles.

US $ bookkeeping is designed to respond the globalization demand and to provide the conducive climate of investments. Accountancy is an element of tax administration in providing information about tax object. Accounting information is expressed in monetary unit is so-called as an accounting currency. Accounting currency is functional currency, currency considered as non-functional be foreign currency. Exchange rates fluctuation is generating foreign exchange difference. Restatement of foreign currencies balance and transactions denominated in foreign currency within two different points of time will generate foreign exchange losses/gains which ultimately affecting the tax liability. S-H-S income concept assumes the foreign exchange rate difference as a part of capital gains or capital losses, which should be taxed or deducted at the realization date.

Type of research for this thesis has the character of analytical-descriptive. Data collecting conducted with research of documents and research of field. Research of documents conducted with research of bibliography and research of field. Research of bibliography cover research of literatures, expert's opinions, relevant taxation rules and financial data of PT X. Field research conducted by holding an interview with interested parties to the foreign exchange difference taxation case which studied-in is PT X case as according to Code of Foreign Capital.

The principle of book keeping rule in the law of General Provision and Taxation Procedure (referred as "KUP Law") mention that unless otherwise stipulated by tax laws, the book keeping must be executed by means or systems normally uses in Indonesia, like on the basis of Financial Accountancy Standards (FAS). The KUP Law gives authority to Minister of Finance to define the taxpayer which may allow to maintain book keeping in US $ without accompanied by criterion, therefore MOF has his own discretion to issue further book keeping rules which might possibly oppose the basic principles of basic rules. Every transaction carries out in the non US S currency will yield the foreign exchange difference. A foreign exchange gain is subject to tax and a foreign exchange loss will be deductible from the gross income. Prevailing implementation rules related to the foreign exchange difference do not itemize particular financial report post able to be translated by historical exchange rate and balance, which translated with current exchange rate. The tax authority's treatment and tax court's decision on the PT X case was derived from Gunadi's opinion in his book that there is no foreign exchange loss from the tax payables or receivables accounts since the taxes receivables/ payables account should be translated by historical exchange rate. From accounting point of view, the Gunadi's method of translation is a temporal method with dual transactions perspective which nor FAS neither prevailing tax laws does not adopted. FAS adopts the monetary and non monetary translation method as an accepted standard to report all foreign currency transactions.

It is recommended that the licensed taxpayer to apply the US $ book keeping has to rely on certain criteria in line with the other article within the same provision. The implementation provisions of forcij exchange difference need to update by inserting the detail of foreign exchange loss derived from which items allow as deduction and the detail of foreign exchange gain derived from which items treats as the income tax object."