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"Skripsi ini menganalisis efektivitas penerapan peraturan 208/PMK.03/2009 dan PER- 32/PJ/2010 mengenai angsuran PPh Pasal 25 Wajib Pajak Orang Pribadi Pengusaha Tertentu di KPP Pratama Jakarta Kelapa Gading yang mencakup efektivitas bagi Kantor Pelayanan Pajak yang diukur dari pencapaian ekstensifikasi dan intensifikasi dan Bagi Wajib Pajak yang diukur dari pencapaian asas keadilan dan kemudahan. Hasil yang ditemukan adalah sudah tercapainya pelaksanaan ekstensifikasi karena pengaruh perluasan definisi WP OPPT, tetapi peraturan ini tidak berhasil untuk meningkatkan jumlah WP OPPT baru secara rill dan signifikan, karena penambahan rill WP OPPT baru lebih dipengaruhi oleh kegiatan penyisiran, bukan karena adanya peraturan baru. Selain itu, didapatkan hasil bahwa peraturan ini akan menaikan total penerimaan pajak dari WP OPPT, walaupun penerimaan angsuran bulannya akan mengalami penurunan karena adanya penurunan tarif dari 2% menjadi 0.75%. Sedangkan pencapaian asas keadilan dan kemudahan bagi Wajib Pajak sudah tercapai dari adanya perluasan definisi, akan tetapi, perubahan besar tarif akan menyebabkan kurang bayar yang sangat tinggi yang akan memberatkan Wajib Pajak di akhir tahun yang mencerminkan ketidakadillan bagi wajib pajak dan perubahan sifat tarif tidak mengambarkan kemudahan administrasi pajak karena Wajib Pajak harus melakukan perhitungan kembali diakhir tahun. Disisi lain, ketidakwajaran besar angsuran PPh Pasal 25 dengan SPT terutang dikarenakan penetapan tarif yang bersifat flat terhadap seluruh tingkat pendapatan Wajib Pajak. Ketidakadilan ini akan meningkatkan ketidakpatuhan Wajib Pajak.

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This paper analyzes the effectiveness of the application of regulation regarding installment PER-32/PJ/2010 208/PMK.03/2009 about PPh Article 25 Employers individual taxpayer in KPP Pratama Jakarta Kelapa Gading that comprises the effectiveness for the tax office measured from the achievement of extensification and intensification and for taxpayers who measured by achievement of fairness and easiness. The results found are already achieving the implementation of the extension due to influence of the expanded definition of WP OPPT, but its inefective in increasing the number of WP OPPT, because the increasing figures of WP OPPT more affected by combing activities, not because of the new regulations. In addition, the results showed that this regulation would raise the total tax revenue from WP OPPT, although monthly installment receipts will decline due to lower rates from 2% to 0.75%. While the achievement of pronciples of fairness and easiness for taxpayers have been achieved from the extension of definition, however, major changes in tarrifs will raise number of underpayment rate which will burden the taxpayer at the end of the year, thus also reflects unfairness for the taxpayer. The changing nature of the tariff does not reflects easiness of tax administration because the taxpayer must do re-calculate their tax at the end of the year. On the other hand, there is a primness difference between PPh Article 25 installments with SPT payable amount due to flat tariffs on all levels of income taxpayers. This unfairness will increase taxpayer noncompliance."

"In APBN Year 2002-2003 tax income gave 70%-80% contribution for state income, which Income tax gave the biggest contribution about 50%. Therefore to improve tax income from income taxes in the future, to be needed by the improvement of taxpayer compliance. According to the above statement, hence factors influencing the compliance of taxpayer in filling corporate income tax return is an interesting issue to be researched.Corporate income tax return filling arranged in Act of Republic of Indonesia No. 16 year 2000 (KUP) concerning: tax return, Bookkeeping, Inspection and Sanction. And Act of Republic Of Indonesia No. 17 year 2000 (income tax) about * calculation in tax liability. And guide of execution of admission filling of corporate income tax return Decision of DIP No. KEP-185IPJ./2003. The fundamental of problems is how far tax payer comprehend Law and Regulation of Taxation including the ability of conducting fiscal correction of financial statement base on calculation taxes amount owed to be filed in tax return, and what kind of effort which have been conducted by DJP to push voluntary compliance creation (compliance voluntary) of taxpayer in filling tax return.In developing theoretical framework, research taken is library a research. The knowledge and ability of Taxpayer in comprehending and laws application and Regulation of Taxation is the main variable which influence compliance of 'Taxpayer in filling tax return. Counseling and also inspection is an important matter for DIP so that tax payer feel to be observed and will request to fulfill accountability of responsibility in filling tax return using Self Assessment system.Research type used is qualitative with analytical descriptive. Method data collecting is "quota sampling" to be held an interview with by using guidance of interview at tax payer, tax consultant, even at Functionary of DJP which related to admission the filling of corporate income tax return. The result of the Research analyzed and reported in tabular, composition and descriptive.Research result shows the existence of high impact between knowledge and ability of Taxpayer to comprehend and laws application and Regulation of Taxation, to the compliance of in filling income tax return. Role of inspection and counseling by DJP have a big impact in realizing compliance of level of tax payer in filling income tax return. Policy of giving the predicate of "Obedient tax payer" by DJP, to motivate obedient tax payer so that, this program not yet so drawn for most tax payer because do not influence tariff of tax payment.Analysis to research finding show that: Formal compliance of tax payer in submitting income tax return in KPP Bekasi is only 30% from amount of income tax return which enlist, and among which have submitted income tax return the 64% is zero tax return. For the measurement of accuracy calculation in tax liability in tax return seen from ability of tax payer in conducting fiscal correction to financial statement only 25% from tax payer the research, consist of " Obedient tax payer" and " Regular tax payer submit tax return", and this tax payer there no correction of tax officer after checked_ From this finding result earn requested that there is still lower mount compliance of tax payer in filling corporate income return. Added again with limitation of DJP Resources in conducting inspection to corporate income tax return, hence tax potency owed by which not yet dug by in KPP Bekasi is still high.Conclusion, that knowledge and ability of tax payer for the application of Law and Regulation of Taxation influence compliance of tax payer in filling seen corporate income tax return of result inspection of tax officer to tax return submitted by tax payer most unable to fulfill the laws and regulation of Taxation. Strive counseling of DJP to socialize Law and Regulation of Taxation there are, but not yet reached entire/all levels of taxpayer. And activity of inspection by DJP still limited and prioritized to overpaid tax return, condition of this also give opportunity for tax payer which tend to avoid Tax, to submit underpaid tax return in order not to be object of inspection. To improve compliance of tax payer in filling tax return repair there must be from both parties, first tax payer have to improve the knowledge of comprehending rule of legislation of Tax to fill corporate income tax return. Both of DJP as Stakeholders running role to improve acceptance of Tax better progressively fraternize in giving counseling but coherent in executing inspection by totally to all tax payer, therefore shall DJP conduct inspection pursuant to data of DJP alone is not pursuant to restitution, and in management and inspection of corporate income tax return use information technology system like sketch which have in format by DJP, so that tax payer feel to be observed and asked the accurate is calculation of and accountable and also responsible in filling tax return using the system of self assessment."

"ABSTRAKTesis ini membahas status suatu perusahaan yang tidak berdomisili di Indonesia namunhadir dan mendapatkan penghasilan dari Indonesia melalui situs web miliknya menurutUU PPh dan Tax Treaty antara Indonesia dan Swiss. Penelitian ini dilakukan terhadapstatus Rapidshare, suatu perusahaan yang tidak berdomisili di wilayah Indonesia, yangmenjalankan usaha pemberian jasa penyimpanan data hanya melalui situs webRapidshare.com sesuai dengan Pasal 2 ayat (5) UU PPh; serta pengenaan Pajak atasPenghasilan yang diterima situs web Rapidshare.com dari pemberian jasa yang tidakdiberikan secara fisik di Indonesia menurut Pasal 26 ayat (1) UU PPh dan Pasal 7 ayat (1)Tax Treaty antara Indonesia dan Swiss. Penelitian ini adalah penelitian hukum normatifdan tipologi penelitian kualitatif. Hasil penelitian menunjukkan bahwa kehadiran suatuperusahaan yang berdomisili di luar wilayah Indonesia melalui situs web hanya dapatdikategorikan sebagai Bentuk Usaha Tetap apabila memenuhi ketentuan dalam Pasal 2ayat (5) UU PPh; oleh karena itu kehadiran Rapidshare melalui situs web Rapidshare.comdi Indonesia bukan merupakan Bentuk Usaha Tetap. Adapun pengenaan PajakPenghasilan yang diterima oleh Rapidshare yang merupakan Wajib Pajak Badan LuarNegeri tidak hanya mengacu pada Pasal 26 UU PPh namun harus memperhatikan TaxTreaty yang ada khususnya Pasal 7 ayat (1) yang ternyata hak pengenaan PajakPenghasilannya ada di negara domisilinya, yaitu Swiss

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ABSTRACTThis thesis describes the status of a company that is not domiciled in Indonesia butattends and earns income from Indonesia through its own web site according to theIncome Tax Act and the Tax Treaty between Indonesia and Switzerland. This researchwas conducted on RapidShare status, a company that is not domiciled in the territory ofIndonesia, who runs a business providing data storage services only through a web sitenamed Rapidshare.com accordance with Article 2 paragraph (5) Income Tax Act, as wellas the imposition of tax on income received by the web site Rapidshare.com from theservices that are not given physically in Indonesia according to Article 26 paragraph (1)Income Tax Act and Article 7 paragraph (1) Tax Treaty between Indonesia andSwitzerland. This research is a normative law and typology of qualitative research. Theresearch result shows that the presence of a company domiciled outside Indonesiathrough a web site can only be categorized as a Form of Permanent Establishment if itcomplies with the provisions in Article 2 paragraph (5) Income Tax Act, therefore,Rapidshare presence through web sites in Indonesia through Rapidshare.com is not aForm of Permanent Establishment. The imposition of the Income Tax which is receivedby RapidShare as Foreign Taxpayer does not only refer to Article 26 of the Income TaxAct, but must also consider the existing of Tax Treaty, particularly Article 7 paragraph(1) which turns out that the imposition of its income tax is in the domiciled country,Swizerland"