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	<title>In my eyes ...</title>
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	<description>just satisfy my curiosity, let&#039;s share !</description>
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		<title>In my eyes ...</title>
		<link>http://rusdiyanis.wordpress.com</link>
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	<atom:link rel="search" type="application/opensearchdescription+xml" href="http://rusdiyanis.wordpress.com/osd.xml" title="In my eyes ..." />
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		<item>
		<title>BB, Server, dan Pajak</title>
		<link>http://rusdiyanis.wordpress.com/2011/12/16/bb-server-dan-pajak/</link>
		<comments>http://rusdiyanis.wordpress.com/2011/12/16/bb-server-dan-pajak/#comments</comments>
		<pubDate>Fri, 16 Dec 2011 07:42:26 +0000</pubDate>
		<dc:creator>Rusdi Yanis</dc:creator>
				<category><![CDATA[Tulisan Pajak]]></category>
		<category><![CDATA[attribution income]]></category>
		<category><![CDATA[BB]]></category>
		<category><![CDATA[BBM]]></category>
		<category><![CDATA[BIS]]></category>
		<category><![CDATA[BUT]]></category>
		<category><![CDATA[data centre]]></category>
		<category><![CDATA[internet]]></category>
		<category><![CDATA[OECD]]></category>
		<category><![CDATA[P3B]]></category>
		<category><![CDATA[Pajak]]></category>
		<category><![CDATA[server]]></category>

		<guid isPermaLink="false">http://rusdiyanis.wordpress.com/?p=703</guid>
		<description><![CDATA[Fenomena BB, mulai dari 4 juta pelanggan di Indonesia dan pabrik di Malaysia, server, data centre, router, network aggregator (apalagi tuh?), sampai korban pingsan antri produk perdana, menarik perhatian saya melebihi ketertarikan untuk membeli BB itu sendiri (FYI I am android user ). Mengapa BB begitu kekeuh petekeuh enggan membangun infra struktur di Indonesia ? [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=rusdiyanis.wordpress.com&amp;blog=5204038&amp;post=703&amp;subd=rusdiyanis&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://rusdiyanis.wordpress.com/2011/12/16/bb-server-dan-pajak/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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			<media:title type="html">ru5d1</media:title>
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			<media:title type="html">bstn337l</media:title>
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	</item>
		<item>
		<title>‘Kekhilafan atau bukan karena kesalahannya’</title>
		<link>http://rusdiyanis.wordpress.com/2011/11/23/kekhilafan-atau-bukan-karena-kesalahannya/</link>
		<comments>http://rusdiyanis.wordpress.com/2011/11/23/kekhilafan-atau-bukan-karena-kesalahannya/#comments</comments>
		<pubDate>Wed, 23 Nov 2011 06:09:00 +0000</pubDate>
		<dc:creator>Rusdi Yanis</dc:creator>
				<category><![CDATA[Tulisan Pajak]]></category>
		<category><![CDATA[gugatan]]></category>
		<category><![CDATA[khilaf]]></category>
		<category><![CDATA[Pasal 36 ayat 1 UU KUP]]></category>
		<category><![CDATA[pengadilan pajak]]></category>
		<category><![CDATA[penghapusan sanksi]]></category>
		<category><![CDATA[pengurangan sanksi]]></category>
		<category><![CDATA[petitum]]></category>
		<category><![CDATA[posita]]></category>

		<guid isPermaLink="false">http://rusdiyanis.wordpress.com/?p=693</guid>
		<description><![CDATA[Pasal 36 ayat (1) huruf a UU KUP merupakan upaya hukum dengan alasan dasar (posita) yang jelas, yaitu : kekhilafan atau bukan karena kesalahan Wajib Pajak, dan tuntutan (petitum) : mengurangkan atau menghapuskan sanksi administrasi. Dirjen Pajak akan memenuhi petitum Wajib Pajak apabila berdasarkan penelitian alasan Wajib Pajak sebagaimana diatur dalam Pasal 36 ayat (1) [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=rusdiyanis.wordpress.com&amp;blog=5204038&amp;post=693&amp;subd=rusdiyanis&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://rusdiyanis.wordpress.com/2011/11/23/kekhilafan-atau-bukan-karena-kesalahannya/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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			<media:title type="html">ru5d1</media:title>
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	</item>
		<item>
		<title>Tax holiday dan tax allowance</title>
		<link>http://rusdiyanis.wordpress.com/2011/08/25/tax-holiday-dan-tax-allowance/</link>
		<comments>http://rusdiyanis.wordpress.com/2011/08/25/tax-holiday-dan-tax-allowance/#comments</comments>
		<pubDate>Thu, 25 Aug 2011 04:37:22 +0000</pubDate>
		<dc:creator>Rusdi Yanis</dc:creator>
				<category><![CDATA[Tulisan Pajak]]></category>
		<category><![CDATA[fasilitas pajak]]></category>
		<category><![CDATA[foreign direct investment]]></category>
		<category><![CDATA[investor asing]]></category>
		<category><![CDATA[keringanan pajak]]></category>
		<category><![CDATA[pembebasan pajak]]></category>
		<category><![CDATA[PMA]]></category>
		<category><![CDATA[tax allowance]]></category>
		<category><![CDATA[tax excemption]]></category>
		<category><![CDATA[tax holiday]]></category>

		<guid isPermaLink="false">http://rusdiyanis.wordpress.com/?p=667</guid>
		<description><![CDATA[Menteri Keuangan telah mengumumkan pemberian insentif tax holiday ke 5 sektor, yaitu industri logam dasar, industri pengilangan minyak bumi atau kimia dasar organik yang bersumber dari minyak bumi gas alam, industri permesinan, industri di bidang sumber daya terbarukan dan industri peralatan telekomunikasi. Insentif tax holiday diberikan dalam bentuk pembebasan PPh badan selama minimal 5 tahun [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=rusdiyanis.wordpress.com&amp;blog=5204038&amp;post=667&amp;subd=rusdiyanis&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://rusdiyanis.wordpress.com/2011/08/25/tax-holiday-dan-tax-allowance/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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			<media:title type="html">ru5d1</media:title>
		</media:content>

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			<media:title type="html">images</media:title>
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	</item>
		<item>
		<title>Restitusi Pajak Cepat</title>
		<link>http://rusdiyanis.wordpress.com/2011/08/04/restitusi-pajak-cepat/</link>
		<comments>http://rusdiyanis.wordpress.com/2011/08/04/restitusi-pajak-cepat/#comments</comments>
		<pubDate>Thu, 04 Aug 2011 00:35:01 +0000</pubDate>
		<dc:creator>Rusdi Yanis</dc:creator>
				<category><![CDATA[Tulisan Pajak]]></category>
		<category><![CDATA[penelitian pasal 17 KUP]]></category>
		<category><![CDATA[restitusi]]></category>
		<category><![CDATA[SPT LB]]></category>
		<category><![CDATA[WP Patuh]]></category>

		<guid isPermaLink="false">http://rusdiyanis.wordpress.com/?p=638</guid>
		<description><![CDATA[Restitusi pajak merupakan kata yang ‘nge-pop’ dan selalu menjadi hot issue di dunia perpajakan. Banyak kasus pajak berakar dari masalah restitusi pajak, mulai dari lamanya proses sampai dengan jumlah restitusi yang diterima. Kasus ‘GT’ dan materi dalam Panja pajak DPR pun menyebut-nyebut masalah restitusi pajak. Sebagai institusi, DJP menghadapi dilema. Disamping tugas utama mengamankan penerimaan [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=rusdiyanis.wordpress.com&amp;blog=5204038&amp;post=638&amp;subd=rusdiyanis&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://rusdiyanis.wordpress.com/2011/08/04/restitusi-pajak-cepat/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
	
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			<media:title type="html">ru5d1</media:title>
		</media:content>
	</item>
		<item>
		<title>Ranah hukum pemeriksaan bukti permulaan</title>
		<link>http://rusdiyanis.wordpress.com/2011/05/06/ranah-hukum-pemeriksaan-bukti-permulaan/</link>
		<comments>http://rusdiyanis.wordpress.com/2011/05/06/ranah-hukum-pemeriksaan-bukti-permulaan/#comments</comments>
		<pubDate>Fri, 06 May 2011 09:50:24 +0000</pubDate>
		<dc:creator>Rusdi Yanis</dc:creator>
				<category><![CDATA[Tulisan Pajak]]></category>
		<category><![CDATA[bukper]]></category>
		<category><![CDATA[hukum administrasi]]></category>
		<category><![CDATA[hukum pidana]]></category>
		<category><![CDATA[kompetensi absolut hakim]]></category>
		<category><![CDATA[pemeriksaan bukti permulaan]]></category>

		<guid isPermaLink="false">http://rusdiyanis.wordpress.com/?p=622</guid>
		<description><![CDATA[Dasar hukum pemeriksaan bukti permulaan (bukper) adalah Pasal 43A UU KUP jo PMK No.202/2007 jo PER-47/2009. Pemeriksaan bukper adalah pemeriksaan yang dilakukan untuk mendapatkan bukti permulaan tentang adanya dugaan telah terjadi tindak pidana di bidang perpajakan. Sedangkan pengertian bukti permulaan adalah keadaan, perbuatan, dan/atau bukti berupa keterangan, tulisan, atau benda yang dapat memberikan petunjuk adanya [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=rusdiyanis.wordpress.com&amp;blog=5204038&amp;post=622&amp;subd=rusdiyanis&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://rusdiyanis.wordpress.com/2011/05/06/ranah-hukum-pemeriksaan-bukti-permulaan/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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			<media:title type="html">ru5d1</media:title>
		</media:content>

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			<media:title type="html">justice</media:title>
		</media:content>
	</item>
		<item>
		<title>Dapatkah langsung menggugat hasil pemeriksaan/SKP ke pengadilan pajak ?</title>
		<link>http://rusdiyanis.wordpress.com/2011/04/28/dapatkah-langsung-menggugat-hasil-pemeriksaanskp-ke-pengadilan-pajak/</link>
		<comments>http://rusdiyanis.wordpress.com/2011/04/28/dapatkah-langsung-menggugat-hasil-pemeriksaanskp-ke-pengadilan-pajak/#comments</comments>
		<pubDate>Thu, 28 Apr 2011 08:08:00 +0000</pubDate>
		<dc:creator>Rusdi Yanis</dc:creator>
				<category><![CDATA[Tulisan Pajak]]></category>
		<category><![CDATA[gugatan SKP]]></category>
		<category><![CDATA[Pasal 23 ayat 2 UU KUP]]></category>
		<category><![CDATA[Pasal 36 ayat 1 UU KUP]]></category>
		<category><![CDATA[pengadilan pajak]]></category>

		<guid isPermaLink="false">http://rusdiyanis.wordpress.com/?p=602</guid>
		<description><![CDATA[Apakah gugatan atas penerbitan SKP karena SPHP/closing conference harus melalui Pasal 36 ayat (1) huruf d UU KUP ? Banyak yang berbendapat bahwa gugatan atas obyek gugatan Pasal 23 ayat (2) huruf d UU KUP dapat diajukan tanpa terlebih dahulu mengajukan permohonan Pasal 36 ayat (1) huruf d, karena redaksional Pasal 23 ayat (2) huruf [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=rusdiyanis.wordpress.com&amp;blog=5204038&amp;post=602&amp;subd=rusdiyanis&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://rusdiyanis.wordpress.com/2011/04/28/dapatkah-langsung-menggugat-hasil-pemeriksaanskp-ke-pengadilan-pajak/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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			<media:title type="html">ru5d1</media:title>
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	</item>
		<item>
		<title>Modernisasi DJP adalah jawaban doa saya</title>
		<link>http://rusdiyanis.wordpress.com/2010/03/29/akibat-nila-setitik/</link>
		<comments>http://rusdiyanis.wordpress.com/2010/03/29/akibat-nila-setitik/#comments</comments>
		<pubDate>Mon, 29 Mar 2010 07:53:13 +0000</pubDate>
		<dc:creator>Rusdi Yanis</dc:creator>
				<category><![CDATA[Tulisan Pajak]]></category>
		<category><![CDATA[kasus gayus tambunan]]></category>

		<guid isPermaLink="false">http://rusdiyanis.wordpress.com/?p=542</guid>
		<description><![CDATA[Sebenarnya saya paling malas menanggapi kasus Gayus ini, tapi &#8216;gak tahan&#8217; melihat tidak proposional dan tendensiusnya berita di masyarakat tentang institusi DJP dan reformasinya. Reformasi birokrasi di DJP adalah blessing buat saya dan saya pribadi berpendapat ini adalah jawaban dari doa saya. Ketika berada hutan belantara perpajakan, di tengah carut-marut gurita birokrasi PNS pada tahun [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=rusdiyanis.wordpress.com&amp;blog=5204038&amp;post=542&amp;subd=rusdiyanis&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://rusdiyanis.wordpress.com/2010/03/29/akibat-nila-setitik/feed/</wfw:commentRss>
		<slash:comments>3</slash:comments>
	
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			<media:title type="html">ru5d1</media:title>
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		<item>
		<title>Earmarked taxes</title>
		<link>http://rusdiyanis.wordpress.com/2010/03/25/earmarked-taxes/</link>
		<comments>http://rusdiyanis.wordpress.com/2010/03/25/earmarked-taxes/#comments</comments>
		<pubDate>Thu, 25 Mar 2010 03:54:00 +0000</pubDate>
		<dc:creator>Rusdi Yanis</dc:creator>
				<category><![CDATA[Tulisan Pajak]]></category>
		<category><![CDATA[earmarked taxes]]></category>
		<category><![CDATA[pajak korea]]></category>

		<guid isPermaLink="false">http://rusdiyanis.wordpress.com/2010/03/25/earmarked-taxes/</guid>
		<description><![CDATA[Di korea (selatan) atau beberapa negara lainnya ada istilah &#8216;earmarked taxes&#8217;, pjk pusat yg penerimaannya sudah jelas ditujukan utk bidang2 tertentu. Contoh earmarked taxes di Indonesia adl iuran yg ditarik pemegang HPH utk dana reboisasi pd era Soeharto. Di Korea salah satu bidang yg mendapat dana dari earmarked taxes adalah pendidikan, jd disebut &#8216;education tax&#8217;. [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=rusdiyanis.wordpress.com&amp;blog=5204038&amp;post=537&amp;subd=rusdiyanis&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://rusdiyanis.wordpress.com/2010/03/25/earmarked-taxes/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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			<media:title type="html">ru5d1</media:title>
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		<item>
		<title>Treaty Abuse in Indonesian Perspective (A Review of PER-61 and PER-62/PJ/2009)</title>
		<link>http://rusdiyanis.wordpress.com/2010/01/08/treaty-abuse-in-indonesian-perspective-a-review-of-per-61-and-per-62pj2009/</link>
		<comments>http://rusdiyanis.wordpress.com/2010/01/08/treaty-abuse-in-indonesian-perspective-a-review-of-per-61-and-per-62pj2009/#comments</comments>
		<pubDate>Fri, 08 Jan 2010 11:37:59 +0000</pubDate>
		<dc:creator>Rusdi Yanis</dc:creator>
				<category><![CDATA[Tulisan Pajak]]></category>
		<category><![CDATA[beneficial owner]]></category>
		<category><![CDATA[COD]]></category>
		<category><![CDATA[COD DGT 1]]></category>
		<category><![CDATA[effective management]]></category>
		<category><![CDATA[improper use of the convention]]></category>
		<category><![CDATA[PER-61/2009]]></category>
		<category><![CDATA[PER-62/2009]]></category>
		<category><![CDATA[SKD]]></category>
		<category><![CDATA[tax haven country]]></category>
		<category><![CDATA[tax treaty]]></category>
		<category><![CDATA[treaty abuse]]></category>
		<category><![CDATA[treaty shopping]]></category>

		<guid isPermaLink="false">http://rusdiyanis.wordpress.com/2010/01/08/treaty-abuse-in-indonesian-perspective-a-review-of-per-61-and-per-62pj2009/</guid>
		<description><![CDATA[In this age of globalization, international trade and transactions continue to increase, and the role of tax treaties appears more significant today than ever before. In this context, the question whether domestic anti-abuse rules can be applied to counter abuse of tax treaties is highly relevant. This essay is attempting to examine this problem from [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=rusdiyanis.wordpress.com&amp;blog=5204038&amp;post=524&amp;subd=rusdiyanis&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://rusdiyanis.wordpress.com/2010/01/08/treaty-abuse-in-indonesian-perspective-a-review-of-per-61-and-per-62pj2009/feed/</wfw:commentRss>
		<slash:comments>4</slash:comments>
	
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			<media:title type="html">ru5d1</media:title>
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		<item>
		<title>Ekspor Jasa dalam UU PPN</title>
		<link>http://rusdiyanis.wordpress.com/2009/11/21/ekspor-jasa-dalam-uu-ppn-4/</link>
		<comments>http://rusdiyanis.wordpress.com/2009/11/21/ekspor-jasa-dalam-uu-ppn-4/#comments</comments>
		<pubDate>Sat, 21 Nov 2009 15:01:34 +0000</pubDate>
		<dc:creator>Rusdi Yanis</dc:creator>
				<category><![CDATA[Tulisan Pajak]]></category>
		<category><![CDATA[ekspor jasa]]></category>
		<category><![CDATA[jasa luar negeri]]></category>
		<category><![CDATA[PPN]]></category>

		<guid isPermaLink="false">http://rusdiyanis.wordpress.com/2009/11/21/ekspor-jasa-dalam-uu-ppn-4/</guid>
		<description><![CDATA[Salah satu yang baru dalam pasal 4 UU No. 42/2009 (UU PPN 2010) adalah ditambahkannya huruf g dan h, yaitu ekspor BKP tidak berwujud dan ekspor JKP oleh PKP. Ditambahkannya ekspor BKP tdk berwujud dan JKP adalah agar netral dgn stimulus ekspor BKP yang telah diatur sebelumnya. Selama ini hanya diatur pemanfaatan JKP/BKP tdk berwujud [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=rusdiyanis.wordpress.com&amp;blog=5204038&amp;post=489&amp;subd=rusdiyanis&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://rusdiyanis.wordpress.com/2009/11/21/ekspor-jasa-dalam-uu-ppn-4/feed/</wfw:commentRss>
		<slash:comments>4</slash:comments>
	
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