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"Penerimaan negara dari pajak sangat diharapkan bagi Indonesia, terlebih lagi dalam Anggaran Pendapatan dan Belanja Negara (APBN) 2001 ditargetkan sebesar 70 % dari seluruh penerimaan. Posisi ini menggantikan pinjaman luar negeri yang selama ini mendominasi sumber penerimaan dalam APBN. Oleh karena itu segala upaya untuk mencapai target tersebut harus diusahakan untuk menjamin keamanan APBN. Upaya untuk mengoptimalkan penerimaan pajak yang umum dikenal adalah intensifikasi dan eksensifikasi. Mengingat kondisi perekonomian Indonesia yang belum pulih dari krisis moneter dan untuk mewujudkan sistim perpajakan yang adil, dimana semua Wajib Pajak yang berpenghasilan sama harus dikenakan pajak yang sama, maka penulis berusaha melakukan penelitian yang mendiskripsikan pelaksanaan ekstensifikasi wajib pajak penghasilan dengan studi kasus pada Kantor Pelayanan Pajak Jakarta Tamansari. Dari hasil penelitian dapat diperoleh gambaran bahwa ekstensifikasi Wajib Pajak Penghasilan sudah dilaksanakan dengan beberapa kegiatan diantaranya penyisiran, pemanfaatan data internal, pemanfaatan data eksternal dan kerjasama dengan instansi lain. Sekalipun jumlah Wajib Pajak berhasil ditingkatkan tetapi tidak secara langsung dapat meningkatkan penerimaan negara karena banyak faktor lain yang mempengaruhi misalnya kondisi perekonomian yang belum pulih sehingga banyak Wajib pajak yang kehilangan penghasilan, kondisi politik yang kurang kondusif dan kerjasama dengan instansi lain yang belum baik. Oleh karena itu ekstensifikasi yang dilakukan harus ditindak lanjuti dengan intensifikasi. Untuk meningkatkan kinerja maka dipaparkan bagaimana National Tax Administration Jepang memberikan pelayanan kepada Wajib Pajak melalui public relation yang baik dan sosialisasi yang terus menerus untuk meningkatkan kesadaran Wajib Pajak akan kewajiban Perpajakannya. "

"[ABSTRAKPajak di Indonesia merupakan kontributor terbesar total penerimaan pemerintah, sementara pajak penghasilan orang pribadi (PPh OP) hanya berkontribusi sekitar 10% dari total penerimaan pajak nasional. Banyak peneliti yang telah menguji hubungan antara tarif progresif PPh OP dan ketimpangan pendapatan. Penelitian ini menginvestigasi dampak dari tarif progresif PPh OP terhadap distribusi pendapatan di Indonesia menggunakan data mikro Susenas 2006 dan 2011. Dengan dekomposisi data Susenas berdasarkan faktor komponen: pengeluaran konsumsi, pajak penghasilan, dan tabungan, efek dari perubahan komponen tersebut terhadap ketimpangan total pendapatan dapat diketahui. Penelitian ini menemukan bahwa satu persen kenaikan komponen PPh OP di Indonesia cenderung untuk meningkatkan indeks Gini ketimpangan total pendapatan sebesar 1,4% di 2006 dan 1,8% di 2011. Hasil ini mengindikasikan bahwa struktur PPh OP tahun 2011 sedikit berkontribusi terhadap meningkatnya ketimpangan pendapatan. Dengan kata lain, PPh OP di Indonesia memiliki efek meningkatkan indeks Gini dari ketimpangan total pendapatan. Namun, komponen pengeluaran konsumsi memiliki efek menurunkan indeks Gini sampai dengan 6,4%.

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ABSTRACTTax in Indonesia contributes as the largest share to total government revenue while personal income tax (PIT) only contributes nearly 10 percent to total national tax revenue. Many researchers have tried to examine the correlation between progressive personal income taxation and income inequality. This research investigates the impact of progressive PIT rates on income distribution in Indonesia by using micro data Susenas 2006 and 2011. By decomposing Susenas data by factor components: consumption expenditure, income tax, and savings, the effect of a marginal change on these components on total income inequality are captured. This study finds that a one percent increase in income tax in Indonesia tends to increase the Gini index of total income inequality 1.4% in 2006 and 1.8% in 2011. This implies that the income tax structure in 2011 slightly increases its contribution to the income inequality. In other words, income tax in Indonesia has unequalizing effect to the Gini index of total income inequality. However, consumption expenditure has the equalizing effect to the Gini index up to 6.4%.;Tax in Indonesia contributes as the largest share to total government revenue while personal income tax (PIT) only contributes nearly 10 percent to total national tax revenue. Many researchers have tried to examine the correlation between progressive personal income taxation and income inequality. This research investigates the impact of progressive PIT rates on income distribution in Indonesia by using micro data Susenas 2006 and 2011. By decomposing Susenas data by factor components: consumption expenditure, income tax, and savings, the effect of a marginal change on these components on total income inequality are captured. This study finds that a one percent increase in income tax in Indonesia tends to increase the Gini index of total income inequality 1.4% in 2006 and 1.8% in 2011. This implies that the income tax structure in 2011 slightly increases its contribution to the income inequality. In other words, income tax in Indonesia has unequalizing effect to the Gini index of total income inequality. However, consumption expenditure has the equalizing effect to the Gini index up to 6.4%., Tax in Indonesia contributes as the largest share to total government revenue while personal income tax (PIT) only contributes nearly 10 percent to total national tax revenue. Many researchers have tried to examine the correlation between progressive personal income taxation and income inequality. This research investigates the impact of progressive PIT rates on income distribution in Indonesia by using micro data Susenas 2006 and 2011. By decomposing Susenas data by factor components: consumption expenditure, income tax, and savings, the effect of a marginal change on these components on total income inequality are captured. This study finds that a one percent increase in income tax in Indonesia tends to increase the Gini index of total income inequality 1.4% in 2006 and 1.8% in 2011. This implies that the income tax structure in 2011 slightly increases its contribution to the income inequality. In other words, income tax in Indonesia has unequalizing effect to the Gini index of total income inequality. However, consumption expenditure has the equalizing effect to the Gini index up to 6.4%.]"

"[ABSTRAKTesis ini membahas hubungan antara kesenjangan penghasilan dan rasio pajak dengan menggunakan data World Development Indicators di 12 negara sejak tahun 1999 sampai dengan 2010. Untuk menganalisis pengaruh rasio pajak terhadap kesenjangan penghasilan, rasio pajak dibagi menjadi tiga jenis, yaitu rasio pajak total, rasio pajak langsung, dan rasio pajak tidak langsung. Diindikasikan bahwa pajak tidak langsung berpengaruh secara positif terhadap kesenjangan penghasilan di negara-negara tersebut.Tesis ini membahas hubungan antara kesenjangan penghasilan dan rasio pajak dengan menggunakan data World Development Indicators di 12 negara sejak tahun 1999 sampai dengan 2010. Untuk menganalisis pengaruh rasio pajak terhadap kesenjangan penghasilan, rasio pajak dibagi menjadi tiga jenis, yaitu rasio pajak total, rasio pajak langsung, dan rasio pajak tidak langsung. Diindikasikan bahwa pajak tidak langsung berpengaruh secara positif terhadap kesenjangan penghasilan di negara-negara tersebut.

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ABSTRACTThis paper discusses the relationship between income inequality and tax ratio using World Development Indicators data in 12 countries from 1999 until 2010. To analyze the effect of tax ratio on income inequality, tax ratio is divided into three types, which are total tax ratio, direct tax ratio, and indirect tax ratio. It is indicated that indirect tax positively affects income inequality in those countries.;This paper discusses the relationship between income inequality and tax ratio usingWorld Development Indicators data in 12 countries from 1999 until 2010. Toanalyze the effect of tax ratio on income inequality, tax ratio is divided into threetypes, which are total tax ratio, direct tax ratio, and indirect tax ratio. It is indicatedthat indirect tax positively affects income inequality in those countries, This paper discusses the relationship between income inequality and tax ratio usingWorld Development Indicators data in 12 countries from 1999 until 2010. Toanalyze the effect of tax ratio on income inequality, tax ratio is divided into threetypes, which are total tax ratio, direct tax ratio, and indirect tax ratio. It is indicatedthat indirect tax positively affects income inequality in those countries]"

"ABSTRAKSkripsi ini membahas mengenai alasan pemerintah memberikan insentif pajak pada industri komponen otomotif. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian menyarankan bahwa sasaran pemerintah dalam memberikan insentif pajak perlu dibarengi dengan pengoordinasian pelaksanaan pemberian insentif pajak, dan penetapan pelaksanaan pengawasannya, perlunya meningkatkan upaya-upaya untuk menimalisir hambatan dalam pemberian insentif pajak serta perlunya koordinasi antara investor dan pemerintah sehingga fasilitas insentif pajak penghasilan yang diberikan dapat diimplementasikan dengan tepat.

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ABSTRACTThe focus on this study is the reasons government giving incentives tax to automotive industry. This research is qualitative descriptive. The data were collected by means of deep interview. The researcher suggests that the government's target to provide incentives tax needs to be gathered with coordinating the implementation of incentives tax and establishment of monitoring implementation, needs for increase efforts to minimize the barriers the provision of incentives tax, needs coordination between investor and government so that the PPh incentives facilities which had given should be implemented properly."

"ABSTRAKManajemen pajak merupakan upaya yang dilakukan oleh perusahaan dalam rangka melakukan pembayaran pajak secara optimal sesuai dengan koridor aturan perpajakan yang berlaku (legal). Perusahaan cenderung lebih mementingkan business profit dibandingkan dengan aspek perpajakan terkait, padahal akibat dari pelanggaran aturan perpajakan akan mengakibatkan denda, sanksi administrasi bahkan tindak pidana di bidang perpajakan. Oleh karena itu, divisi perpajakan PT.X mulai menerapkan manajemen pajak dengan 3 prinsip, yaitu perencanaan pajak (tax planning), implementasi pajak (tax implementation) dan pengawasan pajak (tax control). Tujuan penelitian ini adalah untuk menganalisis manajemen pajak yang dapat diterapkan pada perusahaan kontraktor tambang pada umumnya dan PT.X pada khususnya. Penelitian ini menggunakan pendekatan kualitatif dengan wawancara mendalam dan studi pustaka sebagai teknik pengumpulan data. Hasil penelitiannya adalah PT.X belum menerapkan manajemen pajak secara optimal dengan alasan adanya kesalahan dalam menerapkan peraturan dan tarif pajak yang berlaku yang mengakibatkan adanya resiko kurang bayar dan sanksi administrasi perpajakan.

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ABSTRACTTax Management is effort that done by a company in order to pay tax optimally in accordance with legal taxation rules. Company tends to be more concern business profit than related taxation aspect. Meanwhile, the consequence of breaking the taxation rules will cause sanctions of fine, administration, even criminal offense getiing jailed. Therefore, taxation division of PT.X starts to apply tax management with 3 principles, those are tax planning, tax implementation, and tax control. The purpose of this research is to analyze tax management that can be applied in a mining contractor in general and PT.X in specific. This research is using qualitative approach with in-depth interview and literature review as the technic of gathering datas.The result of the research is PT.X has not applied tax management optimally, because there is a mistake in applying rules and applicable tax rate that caused risk of excess tax and tax adminitration sanction."

"Global Minimum Tax (GMT) merupakan kebijakan yang ditujukan untuk mengakhiri harmful tax competition di dunia. Indonesia turut merasakan dampak GMT terhadap skema insentif pajak penghasilan. Hal ini karena pemanfaatan insentif pajak berpotensi untuk menyebabkan ETR perusahaan berada dibawah 15% sehingga akan timbul hilangnya potensi penerimaan Indonesia ke negara lain. Untuk itu, tujuan dari penelitian ini adalah untuk menganalisis implikasi penerapan GMT terhadap skema insentif pajak penghasilan di Indonesia dan meninjau rencana kebijakan perpajakan di Indonesia dalam rangka penerapan GMT. Metode penelitian yang digunakan dalam penelitian ini adalah kualitatif deskriptif dengan teknik pengumpulan data melalui studi kepustakaan dan studi lapangan dengan melakukan wawancara kepada pihak-pihak terkait. Hasil dari penelitian ini menunjukan bahwa penerapan GMT di Indonesia akan mempengaruhi beberapa jenis insentif pajak khususnya insentif berbasis penghasilan. Adapun beberapa jenis insentif pajak di Indonesia yang terpengaruhi oleh GMT adalah tax holiday, tax allowance, super tax deduction, reduced rates, dan insentif untuk pengembangan daerah. Selain itu, dalam penerapan GMT Pemerintah Indonesia akan menerapkan kebijakan perpajakan baru, yaitu Qualified Domestic Minimum Top-up Tax (QDMTT) yang bertujuan untuk mengamankan jaring penerimaan negara dalam penerapan GMT dan Qualified Refundable Tax Credit (QRTC) yang ditujukan untuk mendorong daya saing iklim investasi di Indonesia dalam penerapan GMT.

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GMT is a policy aimed to end harmful tax competition. Indonesian income tax incentive scheme also impacted by GMT implementation. This is due to the utilization of tax incentives has the potential to affect the company's ETR to be below 15%, so there will be a loss of potential Indonesian revenue to other countries. Therefore, this study aims to analyze the implications of the implementation of GMT on the income tax incentive scheme in Indonesia and review the tax policy plan in Indonesia in the context of the implementation of GMT. The research method used in this research is descriptive qualitative with data collection techniques through literature study and field study by conducting interviews with relevant parties. The results of this study indicate that the implementation of GMT in Indonesia will affect several types of tax incentives, especially income-based incentives. The types of tax incentives in Indonesia that are affected by GMT are tax holidays, tax allowances, super tax deductions, reduced rates, and incentives for regional development. In addition, in the implementation of GMT, the Government of Indonesia will implement new tax policies, namely QDMTT, which aims to secure the net state revenue in the implementation of GMT, and QRTC, which is intended to encourage the competitiveness of the investment climate in Indonesia in the implementation of GMT."

"Kemajuan teknologi informasi yang melonjak pesat berbanding lurus dengan meningkatnya pengguna internet di Indonesia. Dengan meningkatnya pengguna internet, meningkat pula jumlah transaksi elektronik di Indonesia. Kebijakan pemerintah terkait transaksi elektronik ini perlu terintegrasi untuk menghindari tumpang tindihnya peraturan serta memaksimalkan pemasukan negara dari pajak penghasilan, termasuk juga penerapan Persetujuan Pajak Berganda terhadapnya. Pemerintah dalam hal ini berwenang untuk memastikan kepatuhan pajak bagi para pelaku transaksi elektronik di Indonesia. Belum lama ini sempat disahkan Peraturan Menteri Keuangan (PMK) Nomor 210 Tahun 2018 tentang Perlakuan Perpajakan Atas Transaksi Perdagangan Melalui Sistem Elektronik (E-Commerce). Namun sebelum sempat diberlakukan, PMK tersebut justru dicabut. Dengan pencabutan PMK tersebut, saat ini belum ada peraturan yang secara jelas mengatur mengenai transaksi elektronik melalui Platform Marketplace. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan peraturan perundang-undangan dan kepustakaan. Kesimpulan yang didapat dari penelitian ini adalah saat ini pemungutan pajak penghasilan terhadap transaksi elektronik masih menggunakan ketentuan yang sama dengan pajak penghasilan atas transaksi konvensional. Dari hal tersebut, maka diharapkan setelah ini akan dikeluarkan peraturan baru yang khusus mengatur mengenai perpajakan terhadap transaksi elektronik dan penerapan Persetujuan Penghindaran Pajak Berganda terhadapnya untuk memaksimalkan pemungutan pajak penghasilan terhadap transaksi elektronik.

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The rapid advancement of information technology is directly proportional to the increase in internet users in Indonesia. With the increase in internet users, the number of electronic transactions in Indonesia has also increased. Government policy regarding electronic transactions needs to be integrated to avoid overlapping of regulations and to maximize state revenues from income taxes, including the application of the Double Taxation Agreement. The government in this case has the authority to ensure tax compliance for perpetrators of electronic transactions in Indonesia. Recently, the Minister of Finance released Peraturan Menteri Keuangan (PMK) Nomor 210 Tahun 2018 about Perlakuan Perpajakan Atas Transaksi Perdagangan Melalui Sistem Elektronik (E-Commerce). But before it could take effect, the PMK 210/2018 was actually revoked. With the revocation of the PMK 210/2018, there are currently no regulations that clearly regulate electronic transactions through the Marketplace Platform. This study uses a normative legal research method with a law and literature approach. The conclusion obtained from this study is that currently the collection of income tax on electronic transactions still uses the same provisions as income tax on conventional transactions. From this, it is expected that after this will be issued a new regulation specifically regulating the taxation of electronic transactions and the application of the Double Taxation Avoidance Agreement to maximize the collection of income tax on electronic transactions."

"Perkembangan teknologi memungkinkan perusahaan memperkenalkan metode belanja yang lebih nyaman melalui voucer. Transaksi yang melibatkan voucer sebagai alat pembayaran dan pengganti uang dapat menjadi peluang untuk meningkatkan pendapatan tidak hanya bagi pengusaha tetapi juga bagi negara melalui pajak. Pajak yang dipungut dari transaksi melalui voucer dapat menyumbang penerimaan negara. Oleh karena itu, pemerintah menerbitkan Peraturan Menteri Keuangan Republik Indonesia Nomor 6/PMK.03/2021 kemudian dibuat agar pemungutan PPN dan PPh khususnya yang berkaitan dengan voucer memperoleh kepastian  serta tata cara dan mekanisme pemungutan pajak menjadi sederhana (ease of administration). Kepastian dan kemudahan administrasi berpengaruh terhadap peningkatan kepatuhan wajib pajak di mana berdasarkan hasil penelitian, PMK 6/PMK.03/2021 secara umum telah memenuhi asas kemudahan administrasi dengan baik. Namun dari aspek certainty, hal tersebut masih dapat ditingkatkan, mengingat belum ada aturan turunan dari PMK 6/PMK.03/2021 tentang pengenaan pajak sehubungan dengan voucher. Dari aspek efficiency juga terdapat kemungkinan adanya cascading effect yang perlu ditinjau lebih lanjut.

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Technological developments have enabled companies to introduce more convenient shopping methods via vouchers. Transactions involving vouchers as a means of payment and as a substitute for money can be an opportunity to increase revenue not only for entrepreneurs but also for the state through taxes. Taxes collected from transactions through vouchers can contribute to state revenues. Therefore, the government issued Regulation of the Minister of Finance of the Republic of Indonesia Number 6/PMK.03/2021 then made it so that the collection of VAT and PPh, especially those related to vouchers, obtains certainty and the procedures and mechanisms for collecting taxes become simple (ease of administration). Legal certainty and ease of administration have an effect on increasing taxpayer compliance where based on research results, PMK 6/PMK.03/2021 in general have fulfilled the principles of ease of administration properly. But in certainty aspect, this can still be improved, considering that there are no derivative regulations from PMK 6/PMK.03/2021 regarding the imposition of taxes in connection with vouchers. From the aspect of efficiency there is also the possibility of cascading effect that needs to be reviewed further."

"Skripsi ini membahas tentang kebijakan fasilitas pajak penghasilan pada bidang usaha industri gula pasir. Tujuan dari penelitian ini ingin mengetahui bagaimana kebijakan pemberian fasilitas pajak penghasilan pada industri gula pasir berbasis tebu Penelitian ini adalah penelitian kualitatif. Hasil penelitian menyimpulkan bahwa pemerintah sudah tepat dalam menentukan industri gula pasir berbasis tebu sebagai salah satu subjek fasilitas pajak penghasilan PP No 52 2011.

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This undergraduate thesis focused to income tax policy facilities for sugar industries. The study was conducted to gain insight about the facilities of income tax policy for sugar industries. This undergraduate thesis used qualitative approach The result showed that the government was right to decide that the sugar industries get the facilities of income tax PP No 52 2011."

"[ABSTRAKTarif pajak tetap telah menjadi salah satu reformasi pajak yang popular di banyak negara. Kesederhanaan dan tarif pajak tetap yang rendah dapat mengurangi biaya kepatuhan, mengurangi penggelapan pajak, mengurangi disintesif, dan memberikan rasa keadilan. Namun tarif pajak tetap juga diyakini dapat meningkatkan ketimpangan pendapatan di masyarakat. Penelitian ini menguji efek dari tarif tetap pajak penghasilan pribadi terhadap ketimpangan pendapatan di Indonesia dengan menggunakan Survei Sosial Ekonomi Nasional (Susenas) tahun 2012. Dengan menggunakan teknik simulasi mikro, diketahui bahwa efek dari tarif tetap pajak penghasilan pribadi bisa mengakibatkan peningkatan atau penurunan tingkat ketimpangan pendapatan. Penerapan tarif pajak tetap di bawah 9% akan menghasilkan peningkatan ketimpangan pendapatan; Sebaliknya, jika tarif pajak rata lebih dari 10% diterapkan, ketimpangan pendapatan akan berkurang. Dua hasil yang berbeda ini disebabkan lebih dari 53% populasi rumah tangga memiliki penghasilan di bawah penghasilan tidak kena pajak karena beberapa pengurangan dan pengecualian penghasilan yang dikenakan pajak.

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ABSTRACTA flat tax rate has become a popular tax reform in many countries. Simplicity and a lower flat tax rate could reduce compliance costs, reduce evasion, reduce disincentives, and provide fairness. However, it is strongly believed that a flat tax rate could increase inequality in a society. This study examines the effect of a personal income flat tax rate on inequality in Indonesia by using National Socioeconomic Survey (Susenas, Survei Sosial Ekonomi Nasional) 2012. Using a microsimulation technique, the effect of a flat tax rate on personal income could result in an increase or decrease on inequality. Applying a flat tax rate below 9% will result in an increase in inequality; in contrast, if a flat tax rate of more than 10% is applied, inequality will decrease. These two different results take place because more than 53% of households in the population have an income below the taxable tax due to the some deductions and exemptions.;A flat tax rate has become a popular tax reform in many countries. Simplicity and a lower flat tax rate could reduce compliance costs, reduce evasion, reduce disincentives, and provide fairness. However, it is strongly believed that a flat tax rate could increase inequality in a society. This study examines the effect of a personal income flat tax rate on inequality in Indonesia by using National Socioeconomic Survey (Susenas, Survei Sosial Ekonomi Nasional) 2012. Using a microsimulation technique, the effect of a flat tax rate on personal income could result in an increase or decrease on inequality. Applying a flat tax rate below 9% will result in an increase in inequality; in contrast, if a flat tax rate of more than 10% is applied, inequality will decrease. These two different results take place because more than 53% of households in the population have an income below the taxable tax due to the some deductions and exemptions., A flat tax rate has become a popular tax reform in many countries. Simplicity and a lower flat tax rate could reduce compliance costs, reduce evasion, reduce disincentives, and provide fairness. However, it is strongly believed that a flat tax rate could increase inequality in a society. This study examines the effect of a personal income flat tax rate on inequality in Indonesia by using National Socioeconomic Survey (Susenas, Survei Sosial Ekonomi Nasional) 2012. Using a microsimulation technique, the effect of a flat tax rate on personal income could result in an increase or decrease on inequality. Applying a flat tax rate below 9% will result in an increase in inequality; in contrast, if a flat tax rate of more than 10% is applied, inequality will decrease. These two different results take place because more than 53% of households in the population have an income below the taxable tax due to the some deductions and exemptions.]"