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"For the purpose of reaching target tax revenues, it is necessary to make breakthroughs and search for potential taxes at an optimum level through adequate information dissemination activities, excellent services and law enforcement. In addition, efforts to continue improving tax systems and procedures need to be made with due regard to the principles of fairness, equity, benefits and public ability with effect from the beginning of 2001 the government has changed its policy towards personal income taxpayers in that in their annual retums, these taxpayers have been required to include both their assets and liabilities at year end.

The main issue of this thesis is whether there is a detailed and accurate asset information presented by individual taxpayers, whether presented asset information can be used in tax inspection to determine the fairness of income, whether the policy of putting list of assets in the annual tax return is effective to tax inspection and assessment, and whether there is a difference in inspection procedures on annual tax return with the obligation to attach the list of assets.

This research is intended to discover how effective the inclusion above with respect to taxpayers who organize bookkeeping and those who do not has been with respect to tax inspections and assessment, using the variables of information details concerning the assets presented the accuracy thereof and to what extent assets information may be used for inspection purposes and the application of inspection procedures to personal taxpayers.

The author has used a qualitative method for which descriptions have been made, data gathered through desk and field research. The research object has been the results of tax inspections which have obtained through the distribution of questionnaires to the functional inspection personnel at the Karawang Tax Inspection and Examination Office. The sample population amounted to 36.

The authors findings show that the assets infomation contained in the armual returns of personal income taxpayers lacks details and suffers from a low level of accuracy such that it cannot be used to an optimum level for inspection purposes. In addition, differences are found in both the details and accuracy of the infomation presented and the utilization of assets information between those taxpayers who organize bookkeeping and those who do not.

Research outcome proves that from three approaches (source, process, and target) used to measure effectiveness, the inclusion of asset in the individual taxpayers annual return is not effective in respect to tax inspections and assessments shown is all variables used in the research . It is caused by the lack of taxpayers? awareness, lack of supervision to taxpayers and no penalty given. As a result, the research hypothesis should be rejected.

Results of the author's study into inspection procedures show that there is a significant difference between personal taxpayers who organize bookkeeping and those who do not, speciiically concerning evaluation procedures, tracking errors, correlation tests, confirmation and reconciliation. The research hypothesis should not be rejected.

Hence, the author concludes that the inclusion of list of assets in the individual annual tax retum is not effective to tax inspections and assessments, an the author recommends that for the inclusion of assets information to be effective, it is necessary to improve the implementation regulations relating to the transactions conducted by personal taxpayers and that the Head Oliice of the Directorate General of Taxation give a more convenient access to taxpayer information which it keeps."

"Penelitian ini bertujuan untuk menentukan faktor-faktor yang dapat mempengaruhi intensi wajib pajak dalam menggunakan sistem e-filing sebagai pelaporan SPT secara online melalui laman Direktorat Jenderal Pajak (DJP). Faktor-faktor tersebut berupa relative advantage, compatibility, complexity, trialability, observability, social norm, dan self-efficacy sebagai variabel independen. Sedangkan variabel dependen dalam penelitian ini adalah intensi penggunaan sistem e-filing. Penelitian dilakukan dengan menyebarkan kuesioner secara online dan mendapatkan responden sebanyak 238 responden. Hasil penelitian menunjukkan bahwa relative advantage, observability, social norm, dan self-efficacy memiliki pengaruh yang signifikan terhadap intensi penggunaan sistem e-filing. Sedangkan compatability, trialability, dan complexity ditemukan tidak memiliki pengaruh yang siignifikan terhadap intensi penggunaan sistem e-filing.

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This study aims to determine the factors that may affect the taxpayers' intention in using the e-filing system as online tax filing through website Directorale General of Taxation (DJP). These factors are relative advantage, compatibility, complexity, trialability, observability, social norm, and self-efficacy as an independent variable. While the dependent variable in this study is the intention of the use of e-filing system. The study was conducted by distributing online questionnaires and get as many as 238 respondents. The results shows that the relative advantage, observability, social norm, and self-efficacy had a significant influence on the intention use e-filing system. While compatability, trialability, and complexity did not have significant influence to the intention use e-filing system."

"Penelitian ini bertujuan untuk mengetahui gambaran umum penerapan pajak terhadap layanan Google dengan Bentuk Usaha Tetap (BUT) di Indonesia. Metode penelitian yang digunakan adalah hukum normatif dengan sifat deskriptif dan pendekatan konseptual. Sumber hukum primer diperoleh dan dikumpulkan pada penelitian ini dengan menggunakan pencarian, aktivitas inventarisis dan juga kajian terkait legalitas serta studi literatur. Hasil penelitian menunjukkan bahwa pelaku usaha PMSE luar negeri dapat dikenakan pajak penghasilan di Indonesia jika telah memenuhi ketentuan yang berlaku dalam Undang- Undang No. 2 Tahun 2020, Undang-Undang No. 11 Tahun 2020 tentang Cipta Kerja serta peraturan perundang-undangan terkait dengan pengenaan subjek pajak terhadap pajak penghasilan. Pelaksanaan pengenaan pajak penghasilan terhadap pelaku usaha PMSE luar negeri dalam hal ini adalah Google, walaupun kantor pusatnya berada diluar Indonesia tetap akan dikenakan pajak penghasilan didasarkan pada peraturan perundang-undangan yang baru. Pengenaan pajak terhadap perusahaan Google dapat dilakukan dengan adanya peraturan perundang-undangan yang baru dari didalam Undang-Undang Cipta Kerja Pasal 111 (perubahan pada pasal 2 ayat (4) UU PPh). Dengan peraturan perundang-undangan tersebut, maka pihak Google tidak bisa menolak atau mengemplang pajak kepada Pemerintah Indonesia dan wajib membayar kewajiban sebagai Wajib Pajak Luar Negeri (WPLN) seperti yang tertuang dalam peraturan perundang-undangan.

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This research aims to determine the general description of tax implementation on Google services with Permanent Establishment in Indonesia. The research method used is normative law with descriptive type and conceptual approach. The primary legal sources are obtained and gathered in this research by using search, inventory activities as well as studies related to legality and literature study. The research results showed that the foreign e-commerce business actors may be subject to income tax in Indonesia if already fulfilled the applicable requirements on Law No. 2 of 2020, Law No. 11 of 2020 regarding Job Creation and laws and regulations related to imposition of tax subjects on income tax. The implementation of tax imposition of income tax on foreign e-commerce business actors in this case Google, although the head office is outside Indonesia will still be subjected to income tax based on the new laws and regulations. The tax imposition on Google company can be conducted by the presence of new laws and regulations from inside the Job Creation Law Article 111 (changes on Article 2 paragraph (4) Income Tax Law). With the laws and regulations, Google cannot refuse or evade taxes to Indonesian Government and required to pay the obligation as Overseas Taxpayer as stated in the laws and regulations."

"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."

"Pembangunan nasional yang dilakukan Bangsa Indonesia membutuhkan biaya yang sangat besar, apalagi adanya dampak krisis moneter yang melanda Indonesia sejak tahun 1997 masih dirasakan sampai sekarang. Pada tahun-tahun yang lalu, di mana sumber daya alam saat itu masih berlimpah, penerimaan negara masih dominan berasal dari sumber daya tersebut. Seiring dengan pemanfaatan sumber daya alam secara terus-menerus, Bangsa Indonesia tidak dapat lagi hanya bergantung dari sumber daya alam yang makin lama makin berkurang.Pada saat ini, akibat penerimaan dari sumber daya alam semakin berkurang maka penerimaan negara dari sektor pajak sudah menjadi primadona. Sebagai salah satu usaha untuk mewujudkan kemandirian suatu bangsa dalam pembiayaan pembangunan maka pemerintah terus menggali sumber dana yang berasal dari dalam negeri berupa pajak. Ekstensifikasi dan intensifikasi pajak terus dilakukan pemerintah, demikian Pula perbaikan dan perubahan Undang-Undang Perpajakan terus dilakukan seperti amandemen Undang-Undang Perpajakan Tahun 2000 lalu, termasuk Undang-Undang Pajak Penghasilan. Adapun arah dan tujuan penyempurnaan Undang - Undang Perpajakan Nomor 17 Tahun 2000 adalah :Dalam rangka meningkatkan keadilan pengenaan pajak maka dilakukan perluasan Subjek Pajak dan Objek Pajak. Untuk lebih memberikan kemudahan kepada Wajib Pajak, system.self assessment tetap dipertahankan namun dengan penerapan yang terus menerus di perbaiki . Dalam rangka mendorong investasi langsung di Indonesia, diatur kembali bentuk-bentuk insentif Pajak Penghasilan yang dapat diberikan. Namun demikian, perlu perhatian pemerintah bahwa fasilitas perpajakan yang diberikan kepada Wajib Pajak yang melakukan penanaman modal di bidang-bidang usaha tertentu dan atau di daerah-daerah tertentu, seperti tercantum dalam Pasal 31A Undang-undang Nomor 17 Tahun 2000,belum ada implementasinya sampai saat ini.Mengenai sistem perpajakan harus diakui bahwa usaha Direktorat Jenderal Pajak untuk mengembangkan dan menegakkan sistem yang baik secara konsekuen dan konsisten tidaklah mudah, kendala yang dihadapi sangat dipengaruhi situasi umum dan sangat banyak.Peranan pajak yang dominan saat ini karena pajak merupakan sumber yang pasti bagi pembiayaan Negara. Dari data Anggaran Pendapatan dan Belanja Negara (APBN) 1981/1982 sampai dengan tahun 2003, perkembangan peranan pajak dalam APBN sangat fenomenal. APBN yang sejak 1981/1982 lebih bertumpu pada penerimaan sektor minyak dan gas (migas)."

"Laporan ini menganalisis pemeriksaan pajak penghasilan badan tahun 2016 PT DEF yang disebabkan karena kompensasi kerugian fiskal serta permohonan pengajuan restitusi pajak penghasilan badan. Terdapat beberapa koreksi yang dilakukan oleh Pemeriksa terkait SPT PPh Badan tahun 2016 milik PT DEF, yaitu peredaran usaha, objek PPh Pasal 21, serta biaya usaha lainnya. Koreksi dari hasil pemeriksaan disebabkan karena perbedaan penerapan peraturan perundang-undangan perpajakan yang berlaku oleh Pemeriksa dan PT DEF. PT DEF menanggapi koreksi tersebut dengan menyediakan dokumen-dokumen terkait sebagai bukti bentuk kepatuhan PT DEF terhadap peraturan perundang-undangan perpajakan yang berlaku. Dari hasil analisis tersebut disimpulkan bahwa PT DEF telah melakukan sebagian kewajiban perpajakannya dengan baik, yaitu pada biaya usaha lainnya, namun belum dapat melaksanakan kewajiban perpajakannya dengan baik pada hasil pemeriksaan peredaran usaha dan objek PPh Pasal 21. Sehingga pada peredaran usaha dan objek PPh Pasal 21 diperlukan pemahaman peraturan perundang-undangan perpajakan serta manajemen perpajakan yang lebih baik oleh PT DEF.

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This report analyzes PT DEF's 2016 corporate income tax audit due to the compensation for fiscal losses as well as applications for corporate income tax refund. There are some corrections made by the Tax Auditor regarding the 2016 Corporate Income Tax Return of PT DEF, namely gross income, object of Article 21 Income Tax, and other operating expenses. Corrections from the results of the tax audit are due to differences in the application of tax laws and regulations applied by the Tax Auditor and PT DEF. PT DEF responded to the corrections by providing related documents as proof of PT DEF's compliance with applicable tax laws and regulations. From the results of the analysis it was concluded that PT DEF had carried out part of its tax obligations well, which is in the other operating expense, but had not been able to carry out its tax obligations in audit results of gross income and object of Article 21 Income Tax. So, in gross income and object of Article 21 Income Tax it is necessary for PT DEF to have a better comprehension on related tax laws and regulations and a better tax management."