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"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."

"Tesis ini bertujuan untuk menganalisa pengenaan pajak penghasilan atas transaksi pengalihan participating interest oleh kontraktor minyak dan gas bumi sebagaimana diatur dalam Peraturan Pemerintah No. 79 Tahun 2010 dalam kerangka peraturan perundang-undangan perpajakan yang berlaku termasuk di dalamnya Perjanjian Penghindaran Pajak Berganda. Penelitian ini juga dimaksudkan untuk menjadi bahan masukan bagi pemegang otoritas di pemerintahan dalam usaha pemungutan pajak atas transaksi pengalihan tersebut sehingga dapat memberikan kepastian hukum bagi kedua belah pihak agar iklim usaha di bidang minyak dan gas bumi tetap kondusif untuk investasi.

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This thesis is aimed to analyse the of the income tax imposition on participating interest transfer by an oil and gas contractor under Government Regulation No. 79 in 2010 within the applicable tax law and regulation framework including the application of tax treaty, as well as the relevant domestic tax regulation. This thesis was also intended to be an input for the Relevant Government Authority for tax collection on the transfer of participating interest in order to provide legal certainty for both parties, therefore the business of oil and gas industry remains conducive to investment."

"The sharp increase in oil price automatically will benefit the oil producer, in Indonesia they are production sharing contractor. They receive excess profit from the high sales price in access of increasing oil price. The excess profit usually called as windfall profit, which is an unearned, unanticipated gain in income through no additional effort. This favourable condition on the contrary cause unequal income distribution, where the fairness rationale was strongly influenced by impact of higher energy prices on poorer consumers, where there will be more money on energy expenditure. This condition indicates the declining of government's ability to do their duty in giving transfer payment for citizen, especially petroleum subsidy.This condition had ever hapenned in Indonesia in 1974, when arising oil prices generated windfall profits for the oil company. The political climate at that time dictated that if there was a windfall, then most of that windfall should benefit the government. In order to comply it, negotiations were started through New Deal Agreement. In another country, this happened in United States of America in 1980, where the Federal Government enacted a special federal excise tax called the crude oil windfall profit tax. The tax was enacted basically to recoup much of the large increase in oil industry profits that was anticipated from the decontrol of oil price. The tax was imposed on the difference between the market price of oil, which was called as removal price and the base price that was adjusted quaterly for inflation and state severance tax.Since the fourth generation of Production Sharing Contract in Indonesia, there has not been regulation yet accomodated windfall profit, also in the section of contract. By looking at the history and taking a look at nowaday's sitiuation, the government of Indonesia can consider to enact regulation about windfall profit received by production sharing contractor. This research try to study the windfall profit received by production sharing contractor observed from income tax regulations, especially the concept of income. This research uses qualitative approach descriptive type by using literature, in depth interview, and historical analysis. After all, it shows that windfall profit is excess income received because of the increasing of oil price. So naturally windfall profit is a kind of income according to income concept contempelated by Schainz, Haig, and Simon (SHS Concept) which also adopted by section about Income in Indonesian Income Tax Regulation. By looking at the history, it is recommended for the government of Indonesia to give special treatment in calculating the windfall profit as part of production sharing contractor's income. To calculate windfall profit, it depends on the government regulation regarding how to define windfall profit. What kind of price or threshold price will be used as the base price in determining profit which generates windfall profit.For now, windfall profit can be resulted from the difference between realized market price and Indonesian Crude Price (ICP) multiplied by contractor share. It is caused by ICP which supposed to be a market price of Indonesian oil can not reflect it, because the fact is the ICP always stand below the realized market price, like market price determined by OPEC. This will generate loss potention for Indonesia, where the contractor pay the tax with ICP meanwhile they sell their oil from Indonesia based on realized market price. This recommended formula also to reflect the tax payment of contractor is according to arm's length price. If the windfall profit included in part of contractor's income and multiplied with 44% which is the tax rate applied for contractor, it will raise the change in production sharing, which in favor of government of Indonesia. This thing need the government's attention, calculation, and consideration about this recommended formula. Another several things needed to be considered by the government of Indonesia is the economic, law, and political aspects. So if this policy will be applied, it will reflect the equity between government of Indonesia and the contractor as foreign investor. And Indonesia will not be harmed any more by the condition of the sharp increase in oil price so it will help to enhance the prosperity of Indonesian citizen."

"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."

"Penurunan produksi minyak dan stagnannya produksi gas selama beberapa tahun terakhir, menimbulkan kerugian yang cukup besar bagi pemerintah. Berdasarkan keluhan kontraktor, salah satu penyebabnya adalah pengenaan berbagai macam pajak sejak awal tahap eksplorasi. Padahal, di sisi lain, kontraktor belum memperoleh penghasilan usaha pada tahap ini. Untuk meningkatkan produksi migas tersebut, diterbitkanlah Peraturan Menteri Keuangan Nomor 178/PMK.11/2007 yang mengatur pemberian insentif PPN ditanggung pemerintah bagi impor barang yang dipergunakan dalam tahap eksplorasi migas. Proses implementasi kebijakan inilah yang ingin dibahas oleh peneliti suatu penelitian. Penelitian ini menggunakan pendekatan kualitatif dengan analisis yang bersifat deskriptif. Hasil penelitian menunjukkan bahwa proses pelaksanaan pemberian insentif PPN ditanggung pemerintah bagi impor barang untuk eksplorasi migas mencakup suatu tahapan implementasi yang cukup panjang dan melibatkan beberapa institusi negara. Pada dasarnya proses pelaksanaan sudah dimulai sejak pengajuan Rencana Impor Barang oleh kontraktor yang merupakan dokumen yang wajib dilampirkan ketika mengajukan permohonan insentif hingga penyampaian laporan triwulan PPN ditanggung pemerintah kepada Direktur Jenderal Bea dan Cukai, dan permintaan pembayaran penerimaan PPN oleh Direktur Jenderal Pajak kepada Direktur Jenderal Anggaran. Konsekuensinya, pemerintah harus menganggarkan tambahan pengeluaran untuh menanggung PPN tersebut dalam APBN 2008. Namun, pengeluaran ini secara langsung akan diseimbangkan dengan masuknya penerimaan PPN. Dengan demikian, pada dasarnya tidak ada dana belanja yang secara riil dikeluarkan pemerintah untuk menanggung PPN tersebut. Namun demikian, kontraktor hanya dapat menerima manfaat insentif tersebut selama satu tahun karena Undang-Undang APBN 2008 yang menjadi dasar hukumnya hanya memiliki masa berlaku selama satu tahun.

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The declining of oil production and stagnancy of gas for many years have resulted in government loss. Based on the demand ask by Contractors, the taxes imposed since the beginning of exploration phase have become one of the main cause. In the other side, no income has been generated by Contractors in this phase. In order to increase the national production, government issued a tax incentive in the form of VAT borne by government for the importation of exploration goods in oil and gas sector which is regulated in Minister of Finance Regulation Number 178/PMK.011/2007. This research attempts to analyze the implementation process of this regulation in details. The approach used in the research is based on qualitative method with descriptive interpretation. From the research held, it shows that the implementation of encompass such a long process and involve some government institutions. The process has been started since Contractors submit the Import Plan, until recording tax revenue by Directorate General of Taxation based on the report delivered by Directorate General of Custom Duty and admitting subsidy expenditure by Directorate of Budgeting. This creates government obligation to budgeted additional expense to bear the VAT in General Revenue and Expenditure Budget for Year 2008. However, this expense will directly balance with the tax revenue from VAT. Thereby, there is no real expenditure by government in bearing the VAT. Nevertheless, Contractors are only able to get benefit from the incentive for one year since The General Revenue and Expenditure Budget Law valid only for one year."

"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."

"ABSTRAKSkripsi ini membahas tentang formulasi kebijakan dan penerapannya dilihat dari metode penghitungan alokasi biaya tidak langsung yang dapat dijadikan pengurang beban pajak penghasilan (deduction) dan juga penghitungan bagi hasil yang diterima kontraktor kontrak kerja sama (KKKS). Penelitian ini adalah penelitian kualitatif deskriptif. Hasil penelitian menunjukkan bahwa kebijakan ini dibentuk dengan mempertimbangkan beberapa hal, yaitu: kepastian hukum, netraitas, restriktif dan juga legalitas, selain itu pula hasil penelitian menunjukan terdapat berbagai macam metode penghitungan alokasi biaya tidak langsung kantor pusat yaitu: berdasarkan masa eksplorasi yang penghitungannya dilakukan berdasarkan masa eksplorasi secara keseluruhan dan akan dilakukan peyesuaian saat tahun terakhir masa eksplorasi tersebut bukan penghitungan per-tahun dan metode penghitungan alokasi biaya tidak langsung kantor pusat pada masa eksploitasi yang dilakukan penghitungan pertahun dan langsung dilakukan pemeriksaan dan hasil koreksi dari pemeriksaan tersebut langsung disesuaikan ditahun bersangkutan pada masa eksploitasi.

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ABSTRACTThis research discusses the views of policy formulation and implementation of the method of calculating the overhead allocation can be used as tax deduction and also Profit Sharing for kontraktor kontrak kerja sama (KKKS). The study is a descriptive qualitative research. The results show this policy is established by considering a few things, that are: certainty, neutrality, legality and also restrictive and than the results showed too, there were various methods of calculating the overhead allocation, that are: based on the exploration period is calculated based on the exploration as a whole year in that period and will be an adjustment in the time last year exploration and the method of calculating the overhead allocation of the exploitation was calculated annually and direct examination and correction of the examination results directly adjusted in the year concerned at the time exploitation."

"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."

"Tujuan penelitian untuk mengetahui dasar pertimbangan Direktorat Jenderal Pajak (DJP) dalam membentuk Kantor Pelayanan Pajak Minyak dan Gas Bumi, memaparkan pengimplementasian modernisasi administrasi pajak yang dilakukan otoritas pajak Amerika Serikat (IRS), menjelaskan keunggulan penerapan modernisasi administrasi dan model segmentasi wajib pajak pada kantor pelayanan pajak. Penelitian ini menggunakan pendekatan dan metode penelitian kualitatif deskriptif. Dengan pengumpulan data kualitatif, ditemukan bahwa dasar pertimbangan pembentukkan KPP Migas: kontribusi sektor usaha minyak dan gas bumi yang besar dalam penerimaan pajak, sebagai upaya peningkatan pelayanan, peningkatan pengawasan, dan optimalisasi potensi sumber daya manusia yang dimiliki DJP. Bentuk pelaksanaan modernisasi administrasi pajak yang dilakukan IRS yaitu melalui penguatan struktur organisasi, sumber daya manusia, proses bisnis dan teknologi informasi. Keunggulan penerapan modernisasi administrasi dan model segementasi wajib pajak pada kantor pelayanan pajak adalah pelayanan menjadi lebih seragam sehingga memberikan kemudahan kepada wajib pajak dalam memenuhi kewajiban perpajakannya serta memudahkan pengawasan wajib pajak.

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The purpose of this research is to know the basic consideration of Directorate General of Taxes (DGT) in the establishment of Oil and Gas Tax Office, to outline the implementation of the modernization tax administration that carried out by the U.S. tax authority (IRS), to explain what are the benefits of modernization of the administration and implementation of ‘segmented taxpayer model’ at the tax office.

This study uses a qualitative approach and descriptive research methods. With qualitative data collection, it found that the basic consideration of establishsing Oil and Gas Tax Office is due to the great contribution of the oil and gas business in tax revenue, as an effort to improve service, to increase oversight, and to optimize the potential of DGT’s human resources.

The implementation of modernization tax administration that done through the IRS is by strengthening the organizational structure, human resources, business processes and information technology. The advantages of applying modern administration and taxpayer segmentation models at the tax office are: the service of the taxpayer will be more uniform so it can provide a convenience to taxpayers in meeting their tax obligations and also ease the monitoring of taxpayers."