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"Corporate charitable giving is growing up in Indonesia. It can be classified into 3 (three) motives which are first a strategy to raise profits, second as a compliance because they are forced to do so, and third as beyond compliance as the company is part of the community. Those three motives do reflecting the income tax treatment on charitable giving. PT X as one of the company also does charity. The charitable giving done by PT X becomes unique since PT X is a Contract of Work (CoW) holder. But practically, the CoW results in law uncertainty. The tax auditor adjusted the charitable giving by PT X which were fund contribution and donation to Aceh and Sumatera Utara.The researcher focuses on charitable giving by PT X with qualitative approach. The researcher would like to identify how PT X does the charitable giving and the law certainty of income tax treatment on those charitable giving. With regards to that, the researcher uses a study-case. The researcher obtains the data from interview, field research and library research.Based on the field and library research, there are situations of charitable giving generally in Indonesia and specifically in PT X. On those charitable giving, there are income tax treatment in income taxation law and the regulations underneath. Spesifically, the researcher observes the income tax treatment of charitable giving done by PT X, which can be gathered from the tax audit cases of OT X.From the situations above, it can be analyzed that the charitable giving done by PT X is divided into 3 (two) kinds which are philanthropy and charity. Besides that, there are three motives of charitable giving, as previously mentioned, practiced by PT X, which are related to the income tax treatment. And the focus of this research is the law certainty of income tax treatment on charitable giving of PT X."

"An employee stock option issued as a form of compensation. Employee stock option are mostly offered to management as part of their executive compensation package. They are also offered to lower staff. Employee stock options (ESOP) are issued as a private contract between the employer and employee. Depending on the vesting schedule and the maturity of the options, the employee may elect to exercise the options at whatever stock price was used as the strike price. At that point, the employee may sell the stock or hold on to it in the hope of further price appreciation. There are a variety of differences in the tax treatment of ESOP having to do with their use as compensation. The fact that the benefits from employee stock option are tax at different times in different countries is a difficulties. Also, same country may tax different parts of the benefits at different times. Based on this problem, the writer is attracted to make a research on the Income Tax Treatment Analysis on Employee Stock Option.The point of this analysis is to find when the income tax should be taxable on the benefit from the ESOP, clasiffy the benefit derived from the ESOP and analyze the international tax issue arising from ESOP. The research approach used is qualitative and the method used is descriptive. It means that the research purpose is to describe and analyze the Income Tax Treatment on Employee Stock Option. The analysis will focus on the tax treatment from the employee point of view. The data collected through in-depth interview between the researcher and the informant considered related to this research.After the research completed, there is three conclusions of this research. First, it is concluded that the Income Tax will be taxable when the stock acquired by the option is sold. This treatment is used based on the realization of income principle. Second, the classification of benefit from ESOP treated as employment income in total or split into employment income and capital gain. And the third, a variety of differences in the tax treatment of ESOP can caused the conflict in international taxation which make double taxation and double non taxation between countries. The double taxation and double non taxation can be minimized through the credit and exemption method provided by countries."

"Under Law of the Republic of Indonesia No 22 of 2001 on Oil & Gas, upstream producers had a domestic market obligation (DMO), which required them to sell a specified portion of their product into the Indonesian domestic market, which is 25% of all oil and gas production. Contractors are obligated to fulfill domestic requirement from the date of commercial operation, at the first contractors are entitled to a 60-month holiday from the date of commercial operation before the DMO must be fulfilled and the prices are same to market price (ICP). The problem is, after 60-month DMO the cost for domestic oil reduce from 10% to 25% market price (ICP) depends on contract. Because the fee below the market price. For that, need to clear how the income tax treatment on the fee from DMO received by the contractors. Is the assignment considered as transaction and how to determine the price for DMO oil as the tax base.The research method that used by researcher is descriptive. It means that the research is described accurately using facts, spoken or written words, actions, and visual images. The approach used in this research is qualitative approach. The main issue in this research is to find out that fee from domestic market requirement which is paid below the Market price are match with accretion concept and the definition of income in income tax law, so DMO fee can describe as taxable income. The data collection technique used in this research is by reading the literature which focuses on the research, and interview. The interview was done with oil and gas expert, cooperation contractor, government institution, and tax expert.The result of this research are the tax on DMO fee which received by joint cooperation contractor has been right, because the taxation of DMO fee had been meet all general act definition of income refer to article 4 (2) Income Tax Law and accretion concept which adopted by income tax system to describe ability-to-pay. DMO fee cannot be considered as a loss, but its difference price can be reduced contractor's taxable income. DMO fee as the income tax object cannot be taxed separately from the contractor's income but it must counted as the whole accretion on contractor income and taxable at specified tariff based on contract rate."

"Setiap pihak yang berinvestasi dalam saham mengharapkan dividen dan atau capital gains. Perseroan dalam membagi dividen kepada pemegang sahamnya mempunyai dua cara yaitu secara tunai dan non tunai. Metode non tunai yang terkenal adalah share buy back. Perlakuan pajak atas penghasilan dari transaksi share buy back dapat dikenakan sebagai dividen atau capital gains. Perlakuan sebagai dividen atau capital gains menjadi rumit di lapangan karena adanya beberapa bentuk dan kondisi share buy back yang berbeda. Adanya beberapa bentuk dan kondisi share buy back yang berbeda perlu dipelajari dan dicermati secara baik oleh pembuat kebijakan perpajakan untuk merumuskan bagaimana seharusnya perlakuan perpajakan terhadap penghasilan dari transaksi share buy back yang diterima atau diperoleh pemegang saham. Kebijakan perpajakan diharapkan mengacu kepada hakekat ekonomi yang terjadi dalam setiap Janis transaksi share buy back Dengan demikian asas keadilan, netralitas dan kepastian hukum bagi Wajib Pajak dapat diterapkan dengan baik.Pokok permasalahan tesis ini adalah bagaimana penentuan obyek pajak atau penentuan dasar pengenaan pajak atas penghasilan dari transaksi share buy back yang diterima atau diperoleh pemegang saham. Penghasilan tersebut diperlakukan sebagai dividen ataukah sebagai capital gains.Setiap pembagian laba ditahan kepada pemegang saham arahnya menuju ke bentuk-bentuk distribusi dividen termasuk dengan cara share buy back. Untuk itu setiap pengenaan pajak harus didasarkan pada hakekat ekonomi atas transaksi yang sebenarnya. Sehingga tambahan kemampuan ekonomi yang dinikmati wajib pajak yang terlibat dalam transaksi dapat terukur dengan baik. Di dalam Undang-undang PPh disebutkan: setiap tambahan kemampuan ekonomis yang diterima atau diperoleh wajib pajak (realized income), baik yang berasal dari Indonesia maupun dari luar Indonesia (world wide income), yang dapat dipakai untuk konsumsi atau untuk menambah kekayaan wajib pajak yang bersangkutan dengan nama dan dalam bentuk apapun (substance over form principle). Konsep tersebut akan dapat terwujud apabila asas keadilan horisontal dan keadilan vertikal diterapkan dalam tahap pembuatan peraturan sampai tahap implementasinya.Metode penelitian yang dipakai adalah metode penelitian dokumen dan lapangan. Penelitian dokumen dilakukan dengan meneliti hasil karya ilmiah dan ketentuan perudang-undangan di bidang perpajakan, perseroan terbatas, pasar modal, termasuk peraturan pelaksanaannya serta prospektus Wajib Pajak terkait. Metode penelitian lapangan dilakukan melalui wawancara kepada analis sekuritas, konsultan pajak, pejabat Bapepam dan pejabat Ditjen Pajak. Sedangkan teknik penelitian yang digunakan dalam penulisan tesis ini adalah deskriptif analitis.Berdasarkan analisis yang dilakukan, dapat disimpulkan bahwa belum ada ketentuan Pajak Penghasilan yang mengatur secara lengkap, jelas dan menyeluruh tentang perlakuan perpajakan atas penghasilan dari transaksi share buy back. Oleh karena itu disarankan agar segera dikaji secara seksama semua bentuk transaksi share buy back dengan mempertimbangkan ketentuan-ketentuan Undang-undang Perseroan Terbatas, Undang-undang Pasar Modal dan Tax Treaties sehingga dapat dikeluarkan peraturan Pajak Penghasilan yang mengatur secara lengkap, jelas dan menyeluruh tentang perlakuan perpajakan atas penghasilan dari transaksi share buy back.Pokok-pokok yang perlu diatur antara lain: menegaskan bahwa sumber dana share buy back dari laba ditahan merupakan pembagian dividen; dasar pengenaan dividen dari share buy back proporsional adalah atas seluruh pembayaran tetapi jika non proporsional atas selisih harga jual dan beli saja; pada saat menerima/memperoleh penghasilan share buy back tetap sebagai pemegang saham diperlakukan sebagai dividen tetapi jika bukan pemegang saham lagi penghasilan tersebut diperlakukan sebagai capital gains; kepemilikan saham secara efektif tidak berubah setelah share buy back merupakan dividen atas seluruh pembayaran tetapi jika berubah pengenaan dividen hanya atas selisih harga jual dan beli.Untuk mempertahankan prinsip keadilan dan netralitas sebaiknya tarif pajak atas dividen dari berbagai bentuk transaksi share buy back mengacu pada Pasal 23 UU PPh yaitu 15% dan memperhatikan realisasi penghasilan yang sesungguhnya. Atas penghasilan tersebut digabungkan dengan penghasilan lain (global income/global taxation) dan dikenakan satu macam tarif progressif yaitu tarif Pasal 17 UU PPh dengan memperhitungkan pajak yang telah dipotong sesuai definisi penghasilan yang diamanatkan dalam Pasal 4 ayat (1) UU PPh."

"Government needed more income to raise the national budget. They issued instruments to collect income from citizen through debt and foreign currency. Government released Governmental Bonds for domestic market, which sold in retail (ORI) and for international market in foreign currency. Government also presented a law execution regulation to give certainty for the consumers or the taxpayers.Governmental Regulation Number 6 which published in 2002 distinguished the tax procedure for the bonds which imposed only on transactions tradable and reportable to the stock exchange. Income derived or taken from obligation transaction should be based on a global taxation. While, for the international bonds were given the facilities by the government. We would assume that there was an inequality between the bonds for domestic market and for international market. In global taxation, we should not differentiate the income by the source.This research used a quantitative descriptive as the research method. The type and data collection techniques used (1) literature research including on various taxation regulations and another related documents and (2) field research using interviews with such related parties as tax academicians, government as issuer and regulator. They gave several opinion which created differences in equity perspective.Government figured the debt as the best instrument to raise government income. They considered that attracting foreign investor by giving them tax facility was necessary to raise the budget. They named their policy as their budgeting and regulating function. But, we should notice that domestic investor might think the inequality of the tax burden.Therefore, it was suggested to make a comprehensive and equal policy. Based on tax principle, that tax should be fair and equal. It became fair that tax imposed on the income earned from the same source (instrument) equally. If one of them was given the facility, so the other should be given the same facility."

"Dalam Kontrak Production Sharing, hasil bagi seluruh kegiatan operasi penambangan minyak yang berupa minyak mentah, akan dibagi antara Pemerintah dengan Kontraktor dengan proporsi yang sudah ditentukan dalam kontrak. Bagian kontraktor (contractor's share) tersebut sudah termasuk pembayaran pajak. Bagian kontraktor akan selalu sama walaupun tarif pajaknya berubah.Dalam aktivitasnya di Indonesia, sangat memungkinkan diperolehnya tambahan kemampuan ekonomis dari kegiatan dan modal atau asset yang dimiliki atau dikuasai oleh kontraktor, baik yang mempunyai kaitan langsung atau tidak langsung dengan kegiatan operasi penambangan minyak dan gas bumi dalam Kontrak Production Sharing. Tambahan kemampuan ekonomis tersebut menurut Undang-Undang Perpajakan adalah penghasilan yang harus dikenai pajak.Di dalam Kontrak Production Sharing dengan bentuk Joint Operating Body (PSC-JOB), Pertamina mempunyai partisipasi kepemilikan (Pertamina Participating Interest) pada operasi Kontraktor dengan perbandingan sebesar 50 : 50. Dengan adanya partisipasi kepemilikan tersebut, Pertamina ikut menanggung biaya-biaya yang diperlukan dalam operasi di suatu Wilayah Kerja Pertambangan yang dikerjakan bersama antara Kontraktor dan Pertamina. Karena Pertamina belum bisa melaksanakan kewajiban pendanaan untuk keperluan operasi tersebut, maka Kontraktor akan menalangi terlebih dahulu seluruh biaya operasi yang menjadi tanggung jawab Pertamina. Apabila atas Wilayah Kerja Pertambangan yang dioperasikan bersama tersebut sudah berproduksi, maka Pertamina akan mengembalikan biaya operasi yang menjadi tanggung jawabnya dalam bentuk minyak mentah (crude oil) ditambah dengan sejumlah tambahan minyak mentah. Sejumlah tambahan minyak mentah yang diberikan kepada kontaktor sebagai kompensasi atas menalangi dana operasi yang menjadi tanggung jawab Pertatnina inilah yang dalam Kontrak Production Sharing disebut uplift.Dalam pelaksanaan di lapangan masih terjadi perbedaan pendapat antara Pemerintah (Direktorat Jenderal Pajak) dengan Kontraktor mengenai perlakuan perpajakan atas uplift. Kontraktor tidak bersedia dikenakan pajak atas uplift dengan alasan bahwa uplift tersebut tidak ada hubungannya dengan operasi perminyakan (petroleum operation) dan bukan merupakan insentif bagi Kontraktor. Alasan lain yang dikemukakan oleh Kontraktor atas ketidaksetujuannya dikenakan pajak atas uplift adalah berdasarkan kontrak. hasil minyak yang diperoleh Kontraktor adalah sudah termasuk pajak (include tax). Di pihak Direktorat Jenderal Pajak sendiri masih terjadi perdebatan mengenai perlakuan pajak penghasilan yang tepat atas uplift. Hal inilah yang menjadi permasalahan pokok dalam penelitian ini.Teori yang digunakan dalam penelitian ini adalah teori tentang penghasilan dan tipe penelitian yang digunakan dalam penelitian ini adalah deskriptif analisis. Pemilihan tipe ini didasarkan atas pertimbangan bahwa tujuan yang ingin dicapai dalam penelitian ini adalah untuk meneliti apakan uplift memenuhi konsep penghasilan berdasarkan Undang-undang Pajak Penghasilan, dan apabila memenuhi konsep penghasilan bagaimanakah perlakuan perpajakan yang tepat atas uplift tersebut serta menganalisis permasalahan yang akan dihadapi dalam implementasi perlakuan perpajakan di lapangan. Sedangkan Teknik pengumpulan data yang digunakan dalam penelitian ini adalah melalui studi kepustakaan dan studi lapangan dengan melakukan wawancara.Hasil penelitian menunjukkan bahwa uplift memenuhi konsep penghasilan berdasarkan Undang-undang Pajak Penghasilan. Sedangkan perlakuan perpajakan yang tepat atas uplift adalah dikenakan pajak berdasarkan basis netto dengan tarif pajak sesuai dengan tarif Pasal 17 Undang-undang Pajak Penghasilan karena timbulnya uplift terdapat hubungan efektif kegiatan usaha kontraktor sebagai bentuk usaha tetap di Indonesia, maka uplift merupakan bagian dari business income dan suatu bentuk usaha tetap. Hasil penelitian juga menunjukkan bahwa penghasilan atas uplift merupakan potensi pajak dari sektor minyak dan gas bumi yang belum tergali karena berdasarkan mekanisme pembagian hasil berdasarkan kontrak, uplift belum dimasukkan sebagai penghasilan yang dikenakan pajak. Kendala dalam dalam mengenakan pajak atas uplift karena adanya peraturan khusus (lex specialis) berupa Keputusan Menteri Keuangan yang mengatur ketentuan formal dan material yang masih berlaku sarnpai sekarang.Saran yang diberikan berdasarkan penelitian ini adalah seyogyanya ada harmonisasi antara ketentuan perpajakan dengan ketentuan teknis dalam kontrak dan peraturan pelaksanaan yang mengatur ketentuan formal dan material perpajakan dalam pelaksanaan kontrak, dan menerbitkan penegasan mengenai pelakuan perpajakan atas uplift serta mengganti Keputusan Menteri Keuangan yang mengatur ketentuan formal pemenuhan kewajiban pajak Kontraktor Production Sharing.

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According to the law of Natural Oil and Gas in a Production sharing contract in Indonesia, the total production of all oil-mining operations, which is crude oil, is to be shared between the Government and the contractor with agreed proportion as outlined in the contract The contractor's share includes tax and it will remain the same even though the tax tariff would change.

In Indonesia, it is possible to get an economical added value from the activity conducted and from the capital or the assets owned or dominated by the contractor, which are either directly or not-directly involved in the natural oil and gas mining operation in the Production Sharing contract. According to the Tax Law and Regulations, the economical added value is considered as a taxable income.

According to the Production Sharing Contract - Joint Operating Body (P SC-JOB), Pertamina holds the participating interest of the contractor's operation with 50:50 proportion/comparison. Therefore, Pertamina is also responsible for the operational costs that may occur in the oil field, where they conduct the activity together. Should Pertamina is not able to take the financial responsibility during the operation; the contractor may give them an advance on the operational costs. Once the mine produces oil, Pertamina will then be responsible to pay all advances back to the contractor in a form of crude oil production plus some additional crude oil. This additional crude oil is compensation from Pertamina given to the contractor for giving them advances. In the Production Sharing Contract term, this compensation is called Uplift.

In the implementation in the field, there is a dispute over the tax for uplift between the Government (in this case is the Directorate General of Tax) and the contractor. Contractor refuses to pay tax on uplift because according to them, uplift has nothing to do with the petroleum operation and it is not an incentive either. In addition, according to the contract, the oil production received by the contractor is including tax. While in the Directorate General of Tax itself, there are also pros and cons about what most suitable income tax that should be charged to uplift. This is the main topic of this research.

The type of research used here is descriptive analysis. The consideration of using this type is to find out whether Uplift complies with the income concept according to the Income Tax Regulation. If so, then what would be the most suitable tax assessment for uplift, also, the analysis of the problem that may occur during implementation. The data of this research was collected from book references and through interview in the field.

Research showed that uplift complies with the income concept according to the Income Tax Regulation (Law). The most suitable tax assessment on uplift is a net basis tax with tariff as outlined in the Article 17 of Income Tax Regulation. Since the uplift occurred as a result of an effective activity conducted by the contractor as a fixed business in Indonesia, therefore, uplift is considered as part of the business income of a fixed business.

Research also showed that the income of uplift is potency for tax from natural oil and gas, which have not been explored yet, because, according to the sharing contract mechanism, uplift is not yet included in the taxable income roll. The problem is because there is a special rule (lex specialist) that still valid, that is Finance Ministerial Decree about formal regulation and material.

Based on the research, it is suggested that there should be a harmony between the tax and technical regulations in the contract and the implementation regulations that should outline the formal policy as well as the tax. Also, to issue a regulation about tax on uplift and to replace the existing Finance Ministerial Decree about the tax responsibility of a contractor in the Production Sharing contract."

"Penelitian ini membahas mengenai perlakuan pemotongan PPh Pasal 23 atas rangkaian transaksi yang dilakukan oleh freoght forwarding. Di dalam PER-178/PJ/2006, disebutkan bahwa jasa freight forwarding merupakan objek pemotongan PPh pasal 23, sedangkan menurut peraturan terbaru yaitu PER-70/PJ/2007, jasa freight forwarding tidak tedapat di dalam positive list objek PPh pasal 23, maka dari itu jasa freight forwarding bukan merupakan objek pemotongan PPh pasal 23.Metode penelitian yang digunakan dalam penelitian ini adalah dengan pendekatan kuantitatif deskriptif. Jasa freight forwarding itu sendiri adalah rangkaian kegiatan mulai dari pengiriman barang sampai diterimanya barang tersebut, dan didalamnya terdapat beberapa jenis jasa. Termasuk di dalam rangkaian jasa freight forwarding tersebut, ada beberapa jasa yang merupakan positive list objek PPh pasal 23 mengacu pada PER-70/PJ/2007 yaitu seperti : jasa penyimpanan, jasa perantara, jasa pengepakan, jasa pembasmian hama yang banyak dilakukan oleh freight forwarding. Hal ini menimbulkan multitafsir bagi pelaksana maupun pengguna jasa freight forwarding atas beberapa rangkaian jasa freight forwarding karena adanya dispute diantara kedua peraturan tersebut.Dari hasil penelitian peneliti, diketahui bahwa perlakuan pemotongan Pajak Penghasilan Pasal 23 khususnya atas bidang usaha yang bergerak di sektor jasa freight forwarding menunjukkan bahwa ketentuan peraturan perundangundangan perpajakan yang selama ini berlaku tidak selaras dengan asas-asas pemungutan pajak, khususnya asas kepastian hukum.

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This research is tells about withhol treatment on Income Tax Article Art. 23 for transaction by the freight forwarding. In PER-178/PJ/2006, mentioned that freight forwarding sector is one of object from tax income article 23, but according to the newest regulation PER-70/PJ/2007, freight forwarding is not one of the positive list of the object tax income article 23.

In this research, author use the quantitative descriptive approach. The definition of freight forwarding services is a chain of activities and services starting from delivering goods until it reaches its destination. In freight forwarding services series also include several services that has become the positive list object from tax income article 23 according to PER-70/PJ/2007 such as storage, agent services, packaging and pest termination. The definition from two regulations mentioned above, cause so many interpretaion on the field on several services of freight forwarding, either by the executor or by the service-user of freight forwarding, they do not certain which regulation they should use.

From the research that author/writer do, discovered that witholding tax income article 23 shows that tax regulations that are valid nowadays are not liable enough with the certainty of law."

"Skripsi ini membahas perlakuan Undang-undang pajak penghasilan terhadap wajib pajak orang pribadi wanita yang bekerja hanya pada satu pemberi kerja pada tahun 2008. Undang-undang PPH Indonesia memandang laki-laki sebagai pencari penghasilan karena itu bila wanita telah menikah maka wanita tidak berhak memperoleh Penghasilan Tidak Kena Pajak, yang mendapatkannya adalah laki-laki sebagai suami. Pemberian PTKP ini menentukan besarnya PPh yang harus dibayar yang berarti juga mempengaruhi besar take home pay yang diperoleh. Bila wanita dan suami dalam suatu perkawinan sama-sama bekerja dan tidak pisah harta ataupun pisah harta, yang berhak memperoleh PTKP kawin dan tanggungan adalah suami. Begitupula bila telah hidup berpisah. Jika seorang wanita pekerja dan suaminya pengangguran maka untuk mendapatkan PTKP tanggungan suami, wanita tersebut harus mendapatkan keterangan dari Pemerintah Daerah setempat dan hal ini tidak berlaku untuk kebalikannya, yaitu bila wanita tidak bekerja maka suami tidak perlu mendapatkan keterangan apapun dari Pemerintah Daerah setempat.

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This script is explains about the income tax treatment applied to women's individual taxpayer that only works for one employer in 2008. Viewed by the income tax treatment, man is the one who looking for money, so, married women not entitled to earn personal's exemption, the one who earn it is man as the husband. This giving of personal exemption determine how much tax income that must be paid which also determine how much take home pay that we earned. If women and husband in a marriage work together and do not split the property or split it, the one that entitled to earn the personal exemption for married status and dependents is the husband. Also the same if divorced. If a women is worker and her husband is unemployment, so, to earn a dependent husband of personal exemption, that women must get a detail from local government and this is not applicable to its reverse, such as if women is unemployment, so, husband doesn't need to get any detail from local government."