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"ABSTRAKTesis ini membahas tentang kedudukan pelunasan utang kreditur penerima fidusiaterhadap kreditur pajak dan juga perlindungan hukum terhadap kreditur penerimafidusia yang obyek fidusia telah dieksekusi terlebih dahulu oleh kreditur pajak.Kreditur penerima fidusia dan kreditur pajak sama-sama diatur oleh undangundanghak untuk didahulukan pelunasan utangnya daripada kreditur yang lain,dikarenakan hal tersebut, maka akan dibahas kreditur mana diantara keduakreditur yaitu kreditur fidusia dan kreditur pajak, yang harus didahulukan terlebihdahulu pelunasan utangnya. Metode penelitian yang digunakan adalah yuridisnormatif dengan melakukan deskriptif analitis. Simpulan dari hal tersebut diatasbahwa kedudukan pelunasan utang, terhadap kreditur penerima fidusia dengankreditur pajak dalam hal kepailitan menempatkan bahwa kreditur penerima fidusiamempunyai hak untuk didahulukan pelunasan utangnya terlebih dahulu daripadakreditur pajak, akan tetapi terdapat jangka waktunya yaitu 90 (sembilan puluh)hari dan perlindungan hukum terhadap kreditur penerima fidusia yang obyek telahdieksekusi terlebih dahulu oleh kreditur pajak ialah karena adanya asasconstitutum possessorium dan droit de suite maka kreditur pajak harusmengembalikan obyek tersebut untuk dapat dipenuhinya pelunasan utang krediturpenerima fidusia. Tesis ini menyarankan bahwa harus adanya ketetapanMahkamah Konstitusi dan dibuat peraturan seperti Peraturan Menteri Keuangan,Peraturan Perbankan dimana salah satu pasalnya mengatur mengenai kedudukanpelunasan utang kreditur penerima fidusia dan kreditur pajak.

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ABSTRACTThe thesis discusses about the debt repayment position between fiduciaryrecipients creditor and tax creditors and the legal protection for the fiduciaryrecipients creditor where the fiduciary object has been executed in advance by thetax creditors. The provisions granting the right for both fiduciary recipientscreditor and taxes creditor to take precedence over the debt repayment than anyother creditors, therefore the thesis will be discussed which creditor that shouldcome first in debt repayment. The methodology used in this research is normativejuridical with descriptive analytical. The conclusions for the position of debtrepayment between the fiduciary recipients creditors with the tax creditors in theevent of bankruptcy, then it places the fiduciary recipients creditors to takeprecedence in debt repayment than the tax creditors but in condition within theperiod of 90 (ninety) days and legal protection against fiduciary recipientscreditor who the object has executed before by the tax creditor, because theprinciple of constitutum possessorium and droit de suite then the tax creditor mustreturn the object to be able to fulfill the debt repayment for the fiduciaryrecipients creditor. This thesis suggests that provisions should be made such asthe Constitutional Court and made regulations from ministry such as Regulationof the Minister of Finance and the Banking Regulation where one of the articlesregulate the position of debt repayment of fiduciary recipients creditor and taxcreditors."

"Girik sebagai jaminan pada Bank untuk memperbesar kegiatan usaha adalah salah satu pilihan dalam usaha peningkatan modal. Namun pada kenyataannya tidak semua Bank mau menerima tanah mereka yang masih berstatus Girik tersebut sebagai jaminan. Pertimbangan pihak Bank adalah tidak memiliki hak preferensi atas tanah. Oleh karena itu perlunya kajian untuk properti yang masih belum berstatus hak dengan tujuan jaminan kredit yang preferen. Dimana properti yang dijadikan agunan tersebut harus memiliki kualifikasi legalitas yang jelas, haknya dapat dipindah tangankan atau dibebani hak tanggungan. Kurang atau minimnya bukti kepemilikan atas tanah menjadi salah satu penyebab dari minimnya proses pendaftaran hak atas tanah. Hal lain yang menjadi penyebab yakni juga minimnya pengetahuan masyarakat akan arti pentingnya bukti kepemilikan hak atas tanah. Untuk proses pembuatan sertipikat maka mereka harus memiliki surat-surat kelengkapan untuk tanah yang mereka miliki, akan tetapi pada kenyataannya tanah-tanah yang dimiliki masyarakat pedesaan atau masyarakat adat itu dimiliki secara turun temurun dari nenek moyang mereka, sehingga surat kepemilikan tanah yang mereka miliki sangat minim bahkan ada yang tidak memiliki sama sekali.Untuk tanah yang memiliki surat minim itu biasanya berupa Letter C. Letter C ini diperoleh dari kantor desa dimana tanah itu berada. Letter C ini merupakan tanda bukti berupa catatan yang berada di Kantor Desa atau Kelurahan. Banyak yang belum mengerti apa yang dimaksud dengan buku Letter C, karena didalam literatur ataupun Perundang-undangan mengenai pertanahan sangat jarang dibahas atau dikemukakan. Tanah Girik bukan merupakan bentuk kepemilikan hak sesuai dengan UUPA, melainkan hanya berupa bukti pembayaran pajak saja. Namun demikian, Petuk Pajak Bumi/ Landrente, Girik, Pipil, Kekitir dan Verponding Indonesia ini adalah salah satu alat bukti tertulis yang dapat didaftarkan sesuai dengan PP No. 24 Tahun 1997 tentang Pendaftaran Tanah. Pensertipikatan hak atas tanah ini lah menjadi salah satu penunjang perbaikan investasi untuk meningkatkan pertumbuhan ekonomi Indonesia dan percepatan pembangunan sektor riil serta pemberdayaan usaha mikro kecil dan menengah.

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The use of Girik, i.e. former land tax registry, as collateral for banking loans to augment business activities should be an eligible option for working capital increase. However, in the field, not all banking institutions are available to accept Girik secured land as collateral. They are of opinion that under such temporary land title deed banks have no preference rights over the secured parcels. In light of that, it is deemed necessary to review properties without permanent ownership titles to be bankable to access banking facilities. These properties to be secured as collateral must have clear legality quality. Their inherent rights must be assignable. They must reserve security rights. Lack of and minimum evidence has been the grave contributing factor for the relatively low land title registration. Another factor concerns inadequate awareness of the land owners about the significance of possessing land title certificates to corroborate the ownership of their lands. To acquire land certificates they must furnish evidence supporting their land ownership. The problem is that the lands owned by villagers or traditional communities are descended from their ancestors. The current owners have lack of land title evidence; even some of them have no any proof. For these inadequately secured lands, the owners just keep the so-called Letter C certificates. This kind of certificate is issued by village office, where the land locates. Letter C certificate confirms that a parcel of land has been registered in Village Office or Kelurahan Office in case of city. Letter C is relatively unfamiliar among many people. It is rarely discussed or prescribed in agrarian literatures or laws. Girik certificate is not proprietary right as pointed out in Basic Agrarian Law (UUPA). It only indicates tax payment receipt. Nevertheless, there are other [less formal] land certificates of Petuk Pajak Bumi/ Landrente, Girik, Pipil, Kekitir and Verponding Indonesia that can serve as written evidence for land registration as provided for in Government Regulation (PP) No. 24 of 1997 concerning Land Registration. Land title certification is a way to bolster investments in order to boost national economic growth and accelerate real sector development on top of micro, small and medium scale enterprise empowerment."

"[Penelitian ini bertujuan untuk mengetahui dan menganalisa apakah penanggung utang dapat dimohonkan pailit oleh kreditur dengan berdasarkan pada utang-utang debitur utama pada saat terjadi wanprestasi serta prosedur pengajuanpermohonan pailit apabila penanggung utang dapat dipailitkan oleh kreditur berdasarkan pada utang debitur utama yang wanprestasi. Penelitian ini menggunakan metode penelitan hukum yuridis normatif, dengan cara menganalisa norma-norma hukum yang berlaku dalam peraturan perundang-undangan dibidang kepailitan. Bahwa penanggung utang dapat diajukan pailit oleh kreditur dengan didasarkan pada sisa utang yang belum dibayarkan oleh debitur utama, dan pengajuan pailit tersebut dilakukan dengan cara terlebih dahulu mempailitkandebitur utama. sisa utang yang belum terbayarkan setelah dilakukan pemberesan utang debitur utama merupakan utang yang masih harus ditanggung dan menjadi kewajiban bagi penanggung untuk melunasinya. Bahwa setelah dilakukan penelitian lebih lanjut dapat disimpulkan bahwa penanggung utang dapat dipailitkan oleh kreditur dengan didasarkan pada sisa utang debitur utama berdasarkan perjanjian pokok. Hal mana menunjukkan bahwa kewajiban pembayaran sisa utang tersebut berpindah pada penanggung dengan segala akibat hukumnya. Permohonan pailit terhadap penanggung.

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The purpose of this research are to know and analyze where creditor are able to file the bankruptcy lawsuit against the guarantor base on debt of the default debtor, and the procedures of bankruptcy lawsuit if the creditor are able to file the bankruptcy lawsuit against the guarantor base on debt of the default debtor. The legal research method to analyze the data are normative law (yuridis normatif), by analyze prevailing legal norms on bankruptcy sector. The Creditor are able to file the bankruptcy lawsuit to the guarantor base on outstanding debt of main debtor, and the bankruptcy lawsuit to the guarantor are filed after prior filed the bankruptcy lawsuit to the main debtor. The guarantor is responsible to pay the outstanding debt after the debt settlement of main debtor. After doing the research we are in conclusions that the guarantor are able to be filed of bankruptcy by the creditor base on outstanding debt of main debtor. Were the obligation to pay the outstanding debt are switch to the guarantor with all law consequences. The bankruptcy lawsuits to the guarantor are filed after prior filed the bankruptcy lawsuit to the main debtor. Unfortunately the Indonesian civil code regulates the exception of those regulations that made the differences of the procedure to file the bankruptcy lawsuits. Therefore we suggest for making the specific regulation for submitting the bankruptcy lawsuits to the guarantor. The purpose of this research are to know and analyze where creditor are able to file the bankruptcy lawsuit against the guarantor base on debt of the default debtor, and the procedures of bankruptcy lawsuit if the creditor are able to file the

bankruptcy lawsuit against the guarantor base on debt of the default debtor. The legal research method to analyze the data are normative law (yuridis normatif), by analyze prevailing legal norms on bankruptcy sector. The Creditor are able to file the bankruptcy lawsuit to the guarantor base on outstanding debt of main debtor, and the bankruptcy lawsuit to the guarantor are filed after prior filed the bankruptcy lawsuit to the main debtor. The guarantor is

responsible to pay the outstanding debt after the debt settlement of main debtor. After doing the research we are in conclusions that the guarantor are able to be filed of bankruptcy by the creditor base on outstanding debt of main debtor. Were the obligation to pay the outstanding debt are switch to the guarantor with all law consequences. The bankruptcy lawsuits to the guarantor are filed after prior

filed the bankruptcy lawsuit to the main debtor. Unfortunately the Indonesian civil code regulates the exception of those regulations that made the differences of the procedure to file the bankruptcy lawsuits. Therefore we suggest for making the specific regulation for submitting the bankruptcy lawsuits to the guarantor.;The purpose of this research are to know and analyze where creditor are able to file the bankruptcy lawsuit against the guarantor base on debt of the default debtor, and the procedures of bankruptcy lawsuit if the creditor are able to file the

bankruptcy lawsuit against the guarantor base on debt of the default debtor. The legal research method to analyze the data are normative law (yuridis normatif), by analyze prevailing legal norms on bankruptcy sector. The Creditor are able to file the bankruptcy lawsuit to the guarantor base on outstanding debt of main debtor, and the bankruptcy lawsuit to the guarantor are filed after prior filed the bankruptcy lawsuit to the main debtor. The guarantor is

responsible to pay the outstanding debt after the debt settlement of main debtor. After doing the research we are in conclusions that the guarantor are able to be filed of bankruptcy by the creditor base on outstanding debt of main debtor. Were the obligation to pay the outstanding debt are switch to the guarantor with all law consequences. The bankruptcy lawsuits to the guarantor are filed after prior

filed the bankruptcy lawsuit to the main debtor. Unfortunately the Indonesian civil code regulates the exception of those regulations that made the differences of the procedure to file the bankruptcy lawsuits. Therefore we suggest for making the specific regulation for submitting the bankruptcy lawsuits to the guarantor., The purpose of this research are to know and analyze where creditor are able

to file the bankruptcy lawsuit against the guarantor base on debt of the default

debtor, and the procedures of bankruptcy lawsuit if the creditor are able to file the

bankruptcy lawsuit against the guarantor base on debt of the default debtor. The

legal research method to analyze the data are normative law (yuridis normatif), by

analyze prevailing legal norms on bankruptcy sector.

The Creditor are able to file the bankruptcy lawsuit to the guarantor base on

outstanding debt of main debtor, and the bankruptcy lawsuit to the guarantor are

filed after prior filed the bankruptcy lawsuit to the main debtor. The guarantor is

responsible to pay the outstanding debt after the debt settlement of main debtor.

After doing the research we are in conclusions that the guarantor are able to

be filed of bankruptcy by the creditor base on outstanding debt of main debtor.

Were the obligation to pay the outstanding debt are switch to the guarantor with all

law consequences. The bankruptcy lawsuits to the guarantor are filed after prior

filed the bankruptcy lawsuit to the main debtor. Unfortunately the Indonesian civil

code regulates the exception of those regulations that made the differences of the

procedure to file the bankruptcy lawsuits. Therefore we suggest for making the

specific regulation for submitting the bankruptcy lawsuits to the guarantor.]"

"Judul tesis ini Kedudukan Pengadilan Pajak Dalam Sistem Peradilan Sebagai Lembaga Penyelesaian Sengketa Pajak di Indonesia. Mengingat besarnya peranan penerimaan pajak dalam Anggaran Pendapatan Belanja Negera (APBN), Negara/Pemerintah perlu memperhatikan agar pemungutan pajak tidak menciderai rasa keadilan rakyat maka di pandang perlu suatu upaya pemaksaan yang sah dan bersifat legal. Di Indonesia, dasar pemungutan pajak di atur dalam konstitusi Pasal 23 ayat (2) UUD 1945 yang telah di ubah dengan Pasal 23A Amandemen Ketiga UUD 1945 yang berbunyi: “Pajak dan pungutan lain yang bersifat memaksa untuk keperluan negara diatur dengan undang-undang“. Oleh karena itu, setiap sengketa pajak harus diselesaikan secara adil dengan prosedur dan proses yang cepat, murah, sederhana serta memberikan kepastian hukum (legal certainty). Eksistensi Pengadilan Pajak sebagai lembaga penyelesaian sengketa pajak untuk menegakkan hukum dan keadilan di bidang perpajakan sebagaimana diamanatkan dalam Pasal 24 Undang-Undang Dasar 1945 Amandemen ketiga. Pokok permasalahan dalam penelitian ini adalah: 1). Bagaimanakah kedudukan Pengadilan Pajak dalam sistem peradilan di Indonesia?; 2). Bagaimanakah penyelesaian sengketa di Pengadilan Pajak?. Metode penelitian yang digunakan adalah penelitian normatif. sumber data penelitian yaitu data sekunder yang berupa bahan hukum primer, bahan hukum sekunder dan bahan hukum tersier sebagai penunjang. Data yang terkumpul di analisis berdasarkan metode kualitatif. Hasil penelitian pertama, kedudukan Pengadilan Pajak dalam sistem peradilan di Indonesia adalah sebagai Pengadilan Khusus di lingkungan peradilan tata usaha negara yang melaksanakan kekuasaan kehakiman bagi Wajib Pajak atau penanggung Pajak yang mencari keadilan terhadap sengketa pajak. Ketidakjelasan kedudukan dari Pengadilan Pajak dalam Undang-Undang Nomor 14 Tahun 2002 tentang Pengadilan Pajak menimbulkan persepsi bahwa eksistensinya itu berdiri sendiri di luar lingkungan peradilan yang diatur oleh Undang-Undang Kekuasaan Kehakiman. Kedua, penyelesaian sengketa pajak di Pengadilan Pajak di atur dalam hukum acara khusus pada Bab IV Undang-Undang Pengadilan Pajak dan berbeda jika dibandingkan dengan sistem peradilan yang berlaku pada umumnya. Penyelesaian sengketa di Pengadilan Pajak tidak mengenal adanya Pengadilan Tingkat I, Pengadilan Tingkat II dan kasasi namun hanya di kenal upaya hukum banding dan gugatan. Sebagai Pengadilan Khusus di lingkungan peradilan tata usaha negara, putusan banding atau putusan gugatan Pengadilan Pajak hanya dapat diajukan upaya hukum luar biasa ke Mahkamah Agung berdasarkan alasan-alasan Pasal 91 huruf a sampai dengan e Undang-Undang Nomor 14 tahun 2002.

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The title of this thesis is the Legal Position of Tax Court within the Judicial System as the Tax Dispute Settlement Institution in Indonesia. Considering the contribution of tax revenue dominating the State Budget and Expenditure Budgeting (APBN), the State/Government should to pay attention that tax collection procedure does not injure the sense of justice it is necessary an attempt to impose a legitimate and legal coercion. In Indonesia, legality basis of the tax collection stated in Article 23 Paragraph (2) of the 1945 Constitution as amended by the Third Amendment by Article 23A of the 1945 Constitution: "Tax and other levies coercive for the purposes of state governed by law". Therefore, for any tax disputes needs to be resolved equitably with fast, inexpensive and simple processes, and provide a legal certainty. The existence of the Tax Court as a tax dispute settlement institution to enforce the law and justice in the field of taxation as set out in Article 24 of the Third Amendment 1945 Constitution.

The basic problems include: 1). How is the legal position of the Tax Court in the judicial system in Indonesia?; 2). How is the settlement of disputes in the Tax Court?. The method used is normative legal research. Source of legal research data is secondary data in the form of primary, secondary legal materials and tertiary legal material as a supporting. The collected data was analyzed by qualitative methods.

Results of this thesis research: 1). The legal position of the Tax Court in the judicial system in Indonesia is as Special Court in the administrative courts exercising judicial power to the taxpayer to seek justice against tax dispute. Obscurity position (legal) of the Tax Court in Law Number 14 Year 2002 regarding Tax Court creates a perception that it is an independent existence outside the Courts were governed by the Judicial Authority Law. 2). settlement of tax disputes in the Tax Court are set in the special procedural law in Chapter IV of the Tax Court Law which is different when compared to the existing judicial system in generally. Settlement of disputes in the Tax Court does not recognize by the Level I Court, Level II Court and cassation, but only known an appeal and lawsuit. As the Special Court in the administrative courts, appeal and lawsuit verdicts of the Tax Court only be filed by extraordinary legal remedy to the Supreme Court by the reasons of Article 91 letter a through e of Tax Court Law Number 14 Year 2002."

"Task and responsibility tax representative and tax authority in fulfilling tax obligation is sometimes alike with tax representative which is represented or the one that authorized. The main problem of research in interrogative sentence form, namely, is : How big is the influence of responsibility between representative and tax authority in fulfilling lax obligation? The objective is to know main problem of research hypothesis, namely : First : Is it predicted that responsibility of representative and tax authority has positive influence in fulfilling tax obligation of tax payer? Second : ls it predicted that there is a significant correlation between representative responsibility and tax authority in fulfilling tax obligation of tax payer?Tax law or fiscal law is formulated as : A whole of rules that covering government authority to withdraw someone?s wealth and return to public through government cash office, so that, it becomes a part of public law that regulates connection of law between country (government) and people (public) and institutions (of law) that has obligation to pay tax. Obligation is a must to take a certain steps, pay tax, lbr example, and obey the rules to respect other people. Personal responsibility and in-line of tax obedience is able to be meant as an individual obligation in-line on behalf of him/herself in fulfilling the tax obligation according to tax rules and regulation, as a consequency of rights? got to that person individually of subject and object of tax.Appearance of representative is might be born by an agreement and might be born by regulation Giving authority can be made specific as one purpose only or more and giving authority in general as an arrangement activity only. The representative meant here is covering representative based on regulation as parents or relative according to regulation representing children under their authority.The research used qualitative method. Qualitative method with analysis descriptive approach covering theoretical analysis and bibliography study. Research population are PT. Jasprim Dinamika Global and Indonesia tax consultant. Research variable are tax representative and tax consultant as independent variable. Tax obligation fulfilling of tax payer as dependent variable. Data collecting technique to test hypothesis by simple regression formula and correlation coefficient and determinant coefficient.Calculation result of correlation coefficient is 07338. This correlation coefficient calculation value means the responsibility of representative and tax authority in doing tax obligation of tax payer has a strong positive correlation in fulfilling tax obligation of tax payer. Mentioning of having a strong correlation is because of correlation coefficient value is in coefficient interval of 0.60 to 0.1799. Determinant coefficient of this correlation coefficient is KD = r2 x 100 or 53,85%. The size of representative responsibility and tax authority in fulfilling tax obligation of tax payer which is represented and authorized is 53,85%. The rest is influenced by other factors except the responsibility of representative and tax authority. This case is authomatically as a prove of first hypothesis.Fcounting8 is actually more, if compared with Ftable therefore a whole variable influence is significant. The second hypothesis of this research can be accepted, in another words that there is a significant correlation between representative and tax authority in fulfilling tax obligation of tax payer. This research globally proves that representative and tax authority has a positive influence in fulfilling tax obligation through the using methods.Tax authority in doing its working always refers to valid tax regulation. Letter of statement from tax consultant which should be sent/reported at every time accepting tax authority from tax payer, should not be per tax item enclosure, but just enough in once enclosing of copied enclosure at the time of accepting authority from tax payer of each tax service office."

"Investasi yang ada di dalam suatu negara dapat menjadi indikator pertumbuhan ekonomi. Untuk itu pemerintah membentuk peraturan perundang-undangan untuk mengatur kegiatan investasi agar terarah dan terdapat kepastian hukum. Pada skripsi ini akan membahas bagaimana ide pajak lingkungan menjadi bagian dari kewajiban pada perusahaan baik penanaman modal asing maupun dalam negeri. Sebagaimana kita ketahui dampak negatif dari kegiatan investasi adalah adanya ancaman terhadap kerusakan lingkungan hidup (biaya eksternal). Sebagai perbandingan, digunakan dana reboisasi dalam bidang kehutanan sebagai analisis pajak lingkungan. Analisis terhadap dana reboisasi, menghasilkan bahwa terjadi penyalahgunaan fungsi dana reboisasi, untuk itu disarankan menggunakan pajak lingkungan sebagai pengganti mekanisme pencegahan kerusakan hutan.

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Existing investments in one country can be an indicator of economic growth. Therefore government establishing a legislation to regulate investment activities to be directed and there is legal certainty. In this mini-thesis (skripsi) will discuss how the idea of environmental taxes to be part of the obligation on investment companies both foreign and domestic. As we know the negative impact of the investment activity is a threat to damage the environment (external costs). As comparison, the use of reforestation funds in forestry as the analysis of environmental taxes. Analysis of the reforestation fund, generating functions that occur misuse of reforestation funds, it is advisable to use environmental taxes as a substitute mechanism of prevention of forest damage."

"Skripsi ini membahas mengenai pemberian Fasilitas Pembebasan Bea Masuk dan Pajak Dalam Rangka Impor yang diberikan bagi Barang Operasi Perminyakan dalam Industri Hulu Minyak dan Gas Bumi. Penelitian ini menggunakan pendekatan yuridis normatif yaitu penelitian terhadap norma-norma dalam peraturan perundang-undangan. Dapat dikatakan, penelitian ini adalah penelitian problem-identification yang berupaya untuk menengarai suatu masalah dan memperjelas duduk perkaranya. Oleh karena itu, sifat penelitian ini adalah deskriptif, yaitu mendeskripsikan suatu gejala dan menganalisisnya berdasarkan ketentuan-ketentuan hukum yang berlaku. Data dari penelitian ini sebagian besar melalui studi kepustakaan dan wawancara terhadap nara sumber. Hasil penelitian Penulis, Fasilitas ini belum digunakan secara maksimal walaupun dalam peraturan perundang-undangan yang berlaku telah diatur prosedur pelaksanaan dari Fasilitas ini. Fasilitas yang tersedia saat ini belum dimanfaatkan semaksimal mungkin sehingga menimbulkan dampak yang merugikan baik bagi Pemerintah maupun bagi Kontraktor Kontrak Kerja Sama.

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This thesis divulges the execution of Importation Tax and Customs Exemption which is given to Operational Oil and Gas goods in the Upstream Oil and Gas Industry. This research utilizes the normative judicial approach through research of prevailing norms and subsequent legislation and regulations. Further more, this research can be categorized as a problem identification research as it seeks to identify the outlying problem and clarify its root cause. Thus, the nature of this research is descriptive which is to provide a thorough description of all its symptoms and conduct a comparative analysis against applicable law and regulations. Data for this research was mostly obtained from literary research and also interviews with industry sources.

This paper concludes that the current tax and customs exemption scheme has not been utilized to its fullest potential and causes loss both to the Government and the various Production Sharing Contractors despite the fact that procedures for executing this facility has been clearly outlined in relevant government regulations."

"Studi ini dilakukan untuk menemukan faktor-faktor yang menjadi penyebab kekalahan DJP di Pengadilan Pajak Indonesia. Belum ditemukan studi ekonomi yang menganalisis secara komprehensif determinan dari kekalahan DJP di Pengadilan Pajak Indonesia yaitu dengan menggunakan data pembuktian, waktu penyelesaian sengketa pajak, nilai awal, jenis pajak, jenis kelamin hakim, jumlah anggota kepaniteraan, keterbukaan perusahaan, kehadiran Wajib Pajak, perwakilan Wajib Pajak, dan jumlah Fiskus yang hadir di persidangan. Dalam penentuan determinan dan tingkat signifikansi masing-masing indikator terhadap probabilitas kekalahan DJP, penelitian ini menggunakan 2 (dua) model estimasi yakni persamaan regresi logistik dan linier probability model (LPM). Hasil estimasi menunjukan bahwa bukti yang diserahkan Wajib Pajak di pemeriksaan/keberatan secara tidak langsung berpengaruh negatif terhadap kekalahan DJP, bukti yang diserahkan Wajib Pajak di persidangan berpengaruh positif terhadap kekalahan DJP, jenis pajak berpengaruh positif terhadap kekalahan DJP, dan jumlah Fiskus berpengaruh positif terhadap kekalahan DJP. Hasil estimasi juga menunjukkan bahwa waktu penyelesaian sengketa pada putusan banding yang mana Wajib Pajak menyerahkan bukti di pemeriksaan dan keberatan secara tidak langsung berpengaruh positif terhadap kekalahan DJP.

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This study aims at finding the factors that become the reason for tax administration's loss in Court Indonesian Tax. There has not been found an economic study that analyzes comprehensively the determinants of the loss of the DGT in the Indonesian Tax Court, namely by using evidence data, tax dispute settlement time, initial value, type of tax, gender of judge, number of clerks, company disclosure, presence of taxpayers, representatives Taxpayers, and the number of Fiskus present at the trial. In determining the determinants and significance level of each indicator on the probability of DGT's loss, this study uses 2 (two) estimation models, namely the logistic regression equation and the linear probability model (LPM). The estimation results show that the evidence submitted by the Taxpayer at the audit/objection indirectly has a negative effect on the loss of the DGT, the evidence submitted by the Taxpayer at the trial has a positive effect on the loss of the DGT, the type of tax has a positive effect on the loss of the DGT, and the number of tax authorities has a positive effect on the loss of the DGT. The estimation results also show that the dispute resolution time in the appeal decision in which the Taxpayer submits evidence at the audit and objections indirectly has a positive effect the loss of the DGT."