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"Revision occurred on Annual Corporate Income Tax Returns (Surat Pemberitahuan Tahunan) commenced from year 2002 is the application of financial statements of financial accounting system as main data resource to fulfill them. The previous development is that all companies either issuing obligations traded to public (as public companies) or others company since book year of 2001 should apply Statement of Financial Accounting Standard (Pernyataan Standar Aktuitansi Keuangan/PSAK) 46 entitled ?Accounting for Income Taxes? for their accounting policy.In this research there are two main research questions to be revealed. Firstly, It PSAK 46 application may result in financial statements as calculation base of Owed Income Tax on Annual Corporate Income Tax Returns is. Secondly, It possible to align format of Annual Income Tax Retum presentation suitable with resulted financial statements from PSAK 46's application is.The implementations of self assessment system by trusting corporate tax payers for calculating by their self regarding total Owed Income Tax both efficiently and effectively, are require any data resource as material for fulfilling Annual Income Tax Returns? form. Financial statements as final result of process or accounting cycle providing information on financial position, performance and changes of financial position of any company will give benefit for most of users in making economic decisions. PSAK 46 implement calculation of current tax expense and deferred tax expense as set of profit or loss calculation closure for one accounting period, subsequently, it will be presented in profit or loss statement (income statement). Financial items related with such tax imposition acquisition are very benefit when company as Corporate Tax Payer will fulfill form of Annual Tax Rettm1s(form 1771).The research methodology in this thesis is social qualitative research method by descriptive description. Its objective is to reveal and clarify a real subject and object of research. This research is conducted against twelve Corporate Tax Payers who applied PSAK 46. Conveniently and accidentally, the samples are obtained from Optimizing Team of State Revenue. Materials and research data among them financial statements resulted from financial accounting implementation and Annual Corporate Income Tax Returns (a complete set of form 1771) for book or fiscal year 2002.Those twelve Corporate Tax Payers at accounting accounts relating with Income Tax in income statement and notes for financial statements - as its value adjustment finance - had presented the data value same as announced at Annual Tax Returns. These data value similarity at Annual Tax Retums are found at (a) form 1771-I : (1) accounting net income (pretax accounting income) and (2) fiscal net income; and (b) form 15771 : (1) taxable income and (2) owed income tax. Generally, the models or formats of Corporate Income Tax Retums having been revised since 2002, especially for form 1771-I (Calculation of Fiscal Net Income), it had been able to accomodate iinancial statements information resulted from PSAK 46. But, for some certain segments, e.g, Accounting Net income on Other Business Expenses segment specially (subsegment 1.c), Positive and Negative Fiscal Adjustments (segments of 3 and 4), they are necessary improved in order to suitable with resulted financial statements Bom PSAK 46 application. On segment 2 regarding Income had been imposed Final Income Tax and income excluding tax objects, had not been related with form l77l-IV.Research result as had been revealed in this thesis present suggestions to Directorate General of Fiscal in order to improve form 1771-I on those segments above while considering convenience, simplicity, compatibility with financial accounting standard and integrated with other 177] forms. Specially, for fiscal adjustments segment, it is suggested to issue guide or practical instructions for abridging adjustment among juridical and fiscal aspects using financial aspects from financial accounting standard (PSAK 46)."

"Direktorat Jenderal Pajak (DJP) mendorong masyarakat untuk menggunakan layanan online. Salah satu layanan tersebut adalah e-filing dan e-form dalan DJP Online, yang memungkinkan Wajib Pajak untuk melaporkan Surat Pemberitahuan (SPT) Tahunan melalui internet. Penelitian ini membahas mengenai faktor-faktor yang mempengaruhi kepatuhan SPT tahunan orang pribadi di provinsi Jakarta. Faktor-faktor yang dimaksud adalah sikap terhadap sistem perpajakan elektronik, kemampuan penggunaan teknologi, pengaruh grup, kepercayaan kepada pemerintah, pengetahuan perpajakan, dan penegakan hukum. Penelitian ini menggunakan metode gabungan Sample penelitian ini merupakan 407 Wajib Pajak orang pribadi yang terdaftar pada Kantor Pelayanan Pajak di Provinsi Jakarta. Data penelitian dikumpulkan melalui kuesioner online berupa likert-item dan pertanyaan terbuka. Hasil penelitian menunjukkan bahwa sikap terhadap sistem perpajakan elektronik, kemampuan penggunaan teknologi, kepercayaan kepada pemerintah, pengetahuan perpajakan, dan penegakan hukum merupakan determinan positif yang signifikan. Di sisi lain, pengaruh grup merupakan faktor negatif yang tidak signifikan. Penelitian ini juga menangkap beberapa permasalah terkait dengan kualitas sistem, sumber daya manusia, dan kebijakan yang tidak adil. DJP perlu untuk mengembangkan sistem informasi yang lebih baik untuk Wajib Pajak dan pegawainya, melakukan evaluiasi kebijakan terkait denda dan Wajib Pajak non-efektif, dan melakukan kolaborasi dengan institusi lain untuk memanfaatkan data mereka.

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The Directorate General of Taxes (DGT) encourages citizens to use online services. One of the notable services is e-filing and e-form in DJP Online, allowing taxpayers to submit their annual tax returns over the internet. This study investigates factors that affect individual annual income tax return compliance in Jakarta province. These factors are attitude toward electronic tax system, technological self-efficacy, group influence, trust in the government, tax knowledge, and legal certainty. This study uses a mixed method. The sample size in this study is 407 individual taxpayers registered in tax offices that use DJP Online in Jakarta province. Data is collected using an online questionnaire containing Likert items and open questions. The study result shows that attitude toward electronic tax system, technological self-efficacy, trust in the government, tax knowledge, and legal certainty are the significant positive determinants. On the other side, group influence is an insignificant negative factor. This study also addresses several problems related to system quality, human resources, and unfairness policy. The DGT needs to develop a better system for taxpayers and internal employees, reevaluate policies related to fines and non-effective taxpayers, as well as collaborate with external entities to utilize their data."

"Tesis ini membahas mengenai Tinjauan Yuridis Atas Kepatuhan Wajib Pajak Notaris/PPAT dalam Menyampaikan Surat Pemberitahuan Tahunan Pajak Penghasilan di Indonesia. Dimana Notaris/PPAT selain menjalankan fungsinya sebagai pejabat umum Notaris/PPAT merupakan salah satu Wajib Pajak yang harus memenuhi segala kewajibannya dalam hal perpajakan yaitu dalam hal menyampaikan Surat Pemberitahuan Tahunan. Mengingat pentingnya Surat Pemberitahuan Tahunan dan untuk mengetahui sejauh mana Kepatuhan Wajib Pajak Orang Pribadi Notaris/PPAT dalam menyampaikan SPT tahunan, maka penulis menggunakan metode penelitian yang bersifat deskriptif analitis dan metode pendekatan yang dipakai adalah yuridis normatif. Berdasarkan penelitian penulis memperoleh jawaban atas permasalahan yang ada, bahwa tingkat kepatuhan Notaris/PPAT yang menyampaikan Surat Pemberitahuan Tahunannya masih tergolong rendah yaitu per Tahun Pajak 2009 tergolong sedang yaitu 51,19%, pada Tahun Pajak 2010 sebesar 45,63 % tergolong rendah dan begitu juga pada Tahun Pajak 2011 yang semakin menurun sebesar 39,32 %. Upaya yang dilakukan oleh Direktorat Jenderal Pajak dalam meningkatkan kepatuhan Wajib Pajak sudah dilakukan tetapi tidak atau kurang fokus kepada Notaris/PPAT.

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This theses talks about “Juridical Review of Notary/ Land Deed Official Taxpayers’ Obedience in Submitting Annual Income Tax Return in Indonesia. Notary/ land deed official not only do his function as notary/land deed official but also act as one of taxpayers who is must fulfill all of his duties on tax related, such as submits annual income tax return. Considering the importance of annual income tax return and to know how far the obedience of Notary/ land deed official taxpayer in submitting it, so writer uses analytical descriptive as the method of research and normative juridical as the method of approaching.

Based on this research, writer finds the answer of this problem, which is the obedience of Notary/ land deed official taxpayer in submitting annual income tax return is relatively low, to be specified: on fiscal year 2009 as much as 51.19% (relatively moderate), 45.63% for 2010 (relatively low), and weaken to 39.32% on 2011. The efforts to increase the obedience of taxpayer have been done by Directorate General of Taxes but not really focus on notary/ land deed official."

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Tujuan penulisan laporan magang ini adalah mengevaluasi proses perhitungan, pengisian, dan pelaporan Surat Pemberitahuan Tahunan Pajak Penghasilan (SPT Tahunan PPh) yang dilaporkan oleh ekspatriat sebagai Wajib Pajak Dalam Negeri Indonesia berdasarkan peraturan perundang-undangan perpajakan yang berlaku. Proses evaluasi atas perhitungan, pengisian dan pelaporan SPT Tahunan dijelaskan dengan membandingkan empat kasus SPT ekspatriat yang berbeda kondisi atau sumber penghasilannya. Berdasarkan hasil evaluasi, praktik perhitungan dan pelaporan SPT Tahunan PPh telah sesuai dengan ketentuang perpajakan yang berlaku. Namun, masih terdapat praktik pengisian SPT Tahunan Pajak Penghasilan yang belum sesuai, yaitu ada SPT Tahunan yang tidak dilengkapi dengan daftar harta dan/atau utang serta daftar susunan anggota keluarga. Walaupun dalam pengisian melalui sistem e-Filing dokumen SPT Tahunan tersebut diterima, namun ketidaklengkapkan ini tetap berpotensi untuk dianggap sebagai pelanggaran ketentuan oleh pemeriksa pajak.

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The purpose of writing this internship report is to evaluate the process of calculating, filing, and reporting the Annual Income Tax Return reported by expatriates as Indonesian Tax Resident based on tax legislation that applies to individual taxpayers. The process of evaluating the calculation, filing, and reporting of the Annual Income Tax Return is explained by comparing four cases of expatriate’s Tax Return that have different conditions or sources of income obtained. Based on the evaluation result, it shows that the practice of calculation and reporting of the Annual Income Tax Returns are in accordance with applicable tax legislation. However, there are still some practices in filing the Annual Income Tax Return that are not in accordance with the applicable tax legislation, that is the absence of filing the list of assets and/or liabilities and list of family members. Although in filing out through e-Filing system the Tax Return document is accepted, but this incompleteness has the potential to be considered as a violation of tax legislation by the tax auditor.

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"Laporan Magang ini membahas mengenai prosedur pelaporan Surat Pemberitahuan (SPT) Masa Pajak Penghasilan Pasal 21 pada Badan Pemeriksa Keuangan (BPK). Laporan ini secara spesifik menyajikan informasi mengenai penyusunan dokumen untuk keperluan Bahan Penyusunan SPT Masa PPh 21 pada BPK, yaitu sebagian dari Daftar Rincian Pemotongan PPh Pasal 21 dan Bukti Pemotongan PPh Pasal 21 dalam bentuk dokumen excel. Data yang digunakan dalam laporan ini berasal dari pengumpulan data selama kerja praktik pada Biro Keuangan BPK. Evaluasi terhadap prosedur pelaporan SPT PPh Pasal 21 pada BPK RI dilakukan dengan membandingkan penyusunan Daftar Rincian Pemotongan PPh Pasal 21 dengan Peraturan Sekretaris Jenderal Badan Pemeriksa Keuangan Republik Indonesia Nomor 27 Tahun 2018 tentang Prosedur Operasional Standar (POS) Pelaporan Surat Pemberitahuan Masa Pajak Penghasilan Pasal 21 pada Badan Pemeriksa Keuangan, serta membandingkan penyusunan Bukti Pemotongan PPh Pasal 21 dengan Peraturan Direktur Jenderal Pajak Nomor 14 Tahun 2013 tentang Bentuk, Isi, dan Tata Cara Pengisian dan Penyampaian Surat Pemberitahuan Masa Pajak Penghasilan Pasal 21 dan/atau Pasal 26 serta Bentuk Bukti Pemotongan Pajak Penghasilan Pasal 21 dan/atau Pasal 26. Berdasarkan hasil evaluasi, ditemukan bahwa penyusunan dokumen Daftar Rincian Pemotongan PPh Pasal 21 telah sesuai dengan prosedur operasional standar yang berlaku, dan penyusunan dokumen Bukti Pemotongan PPh Pasal 21 telah sesuai dengan peraturan yang berlaku. Dengan begitu, dapat disimpulkan bahwa dokumen untuk keperluan Bahan Penyusunan SPT Masa PPh 21 pada BPK telah sesuai dengan prosedur dan peraturan yang berlaku.

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This internship Report discusses the procedure for reporting Income Tax Return (SPT) Article 21 at the Supreme Audit Agency (BPK). This report specifically presents information regarding the preparation of documents for the purposes of preparation of SPT Period PPh 21 at the BPK, namely part of the Detailed List of Article 21 Withholding Income Tax and Proof of Withholding Income Tax Article 21 in the form of an excel document. The data used in this report comes from data collection during practical work at the BPK Finance Bureau. Evaluation of the SPT PPh Article 21 reporting procedure at BPK RI is carried out by comparing the preparation of the Detailed List of Article 21 Income Tax Withholding with the Regulation of the Secretary General of the Supreme Audit Agency of the Republic of Indonesia Number 27 of 2018 concerning Standard Operating Procedures (POS) for Reporting Periodic Income Tax Returns Article 21 on The Supreme Audit Agency, as well as comparing the preparation of the Withholding Proof of Income Tax Article 21 with the Regulation of the Director General of Taxes Number 14 of 2013 concerning the Form, Content, and Procedure for Filling and Submission of Income Tax Returns Article 21 and/or Article 26 and the Form of Evidence of Income Tax Withholding Article 21 and/or Article 26. Based on the results of the evaluation, it was found that the preparation of the Detailed List of Article 21 Withholding Tax documents was in accordance with the applicable standard operating procedures, and the preparation of the Article 21 Withholding Proof of Income Tax documents was in accordance with the applicable regulations. Thus, it can be concluded that the documents for the purposes of preparation of the SPT Period PPh 21 at the BPK are in accordance with applicable procedures and regulations."

"ABSTRAKPenelitian ini menganalisis basis akuntansi yang tepat untuk mengakui dan mengukur pendapatan pajak penghasilan terkait penerapan akuntansi berbasis akrual di Direktorat Jenderal Pajak (DJP) serta tantangan-tantangan yang dihadapi DJP dalam menerapkan pelaporan keuangan berbasis akrual. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian menunjukkan bahwa basis akuntansi yang paling tepat untuk mengakui dan mengukur pendapatan pajak penghasilan adalah akuntansi berbasis akrual modifikasi. Tantangan-tantangan yang dihadapi DJP dalam pelaporan keuangan berbasis akrual adalah sistem informasi yang terpecah-pecah dan tidak terintegrasi, sumber daya manusia yang kurang memadai, komitmen pimpinan yang belum sepenuhnya maksimal, serta risiko penurunan kualitas opini laporan keuangan yang diaudit BPK.

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ABSTRACT

This study analyzes the proper accounting basis to recognize and measure the income tax revenues related to implementation of accrual accounting in the Directorate General of Taxation (DGT) and the challenges faced by the DGT in applying accrual based financial reporting. This research is qualitative descriptive design. The results show that the most appropriate basis of accounting to recognize and measure the income tax revenue is modified accrual basis of accounting. The challenges faced by the DGT in the accrual based financial reporting is information systems that are fragmented and not integrated, human resources are inadequate, the leadership commitment that has not been fully maximized, and the risk of quality deterioration opinion audited financial statements by BPK."

"Laporan magang ini membahas evaluasi pelaporan SPT Tahunan Pajak Penghasilan Orang Pribadi yang dilakukan oleh divisi Individual Tax DV Indonesia. Subjek evaluasi laporan magang ini adalah seorang ekspatriat dari India bernama Mr. B yang dipilih berdasarkan keunikan kasusnya yang melaporkan SPT Tahunan berstatus Kurang Bayar meskipun hanya menerima penghasilan dari satu pemberi kerja dan sudah dipotong PPh 21. Hasil evaluasi menunjukkan perlakuan perpajakan sebagai Wajib Pajaka Dalam Negeri, penghitungan pajak penghasilan terutang, pengisian Formulir SPT Tahunan, pembayaran PPh kurang bayar hingga pelaporan SPT Tahunan secara e-filing sudah dilakukan sesuai dengan peraturan perpajakan yang berlaku di Indonesia. DV Indonesia juga melakukan prosedur verifikasi data penghasilan dan harta untuk menjamin pengisian SPT Tahunan Mr. B telah memenuhi kriteria benar, lengkap dan jelas. Meskipun bukan ranah konsultan pajak, perhitungan PPh 21 yang dilakukan oleh pemberi kerja juga dibahas pada laporan magang ini untuk mencari penyebab masih terdapatnya pajak kurang bayar pada SPT Tahunan Mr. B.

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This internship report discusses the evaluation of reporting of Individual Annual Income Tax Return conducted by the Individual Tax division of DV Indonesia. The subject of this internship report evaluation is an expatriate from India named Mr. B, who was chosen based on the uniqueness of his case, who reported his Annual SPT underpayment status even though he only received income from one employer and had been deducted with Income Tax Art. 21. The evaluation results show that the tax treatment as a domestic taxpayer, the calculation of income tax payable, the filling of the Annual Income Tax Return, the payment of underpaid income tax to the reporting of the Annual Income Tax Return through e-filing have been carried out in accordance with the applicable tax regulations in Indonesia. DV Indonesia also performs procedures for verifying income and assets data to ensure that the filling of Mr. B's Annual Income Tax Return has met the correct, complete and clear criteria. The calculation of Income Tax Art. 21 is also discussed in this internship report, although it is not the realm of tax consultants to find out the cause of the underpayment income tax in Mr. B' Annual Income Tax Return."

"Penelitian ini membahas dan menguji salah satu faktor yang dikemukanan oleh Organization for Economic Coorperation and Development (OECD) yang termasuk kategori faktor psikologi yaitu pengaruh keadilan dan kepercayaan terhadap kepatuhan Wajib Pajak Orang Pribadi dalam menyampaikan Surat Pemberitahuan Tahunan Pajak Penghasilan.Responden dalam penelitian ini adalah Wajib Pajak Orang Pribadi yang berada di wilayah Kantor Pelayanan Pajak Pratama Serpong. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan metode pengolahan data yang digunakan adala uji regresi berganda. Hasil penelitian ini menunjukan bahwa keadilan dan kepercayaan berpengaruh positif signifikan terhadap kepatuhan penyampaian Surat Pemberitahuan Pajak Tahunan Pajak Penghasilan Orang Pribadi.

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This research discuss and examine the influence of one of the factor according Organization for Economic Coorperation and Developmen (OECD) which including physicological factor that is fairness and trust to compliance of individual taxpayer in submit the Annual Tax Returns of Income Tax. The respondent of this research is the individual taxpayer who lives in the small tax office region in Serpong. The method used in this research is quantitative while data processing method used multiple regression test. The research results showed that fairness and trust have positive significant effects to compliance individual taxpayer in submit the Annual Tax Returns of Income Tax."

"Pelaporan Surat Pemberitahuan (SPT) Tahunan Pajak Penghasilan khususnya bagi wajib pajak orang pribadi sebagai kewajiban yang harus dijalankan dan ketentuannya telah diatur sesuai dengan ketentuan peraturan perundang-undangan yang ada. Pelaporan SPT selama ini menimbulkan banyak permasalahan khususnya bagi wajib pajak orang pribadi yang telah berkeluarga (menikah) karena status pernikahan akan menentukan di dalam pelaporan Surat Pemberitahuan Pajak Penghasilan Orang Pribadi (SPT PPh OP). Sesuai dengan perubahan format yang baru melalui dikeluarkannya Peraturan Direkur Jenderal Pajak PER-19/PJ/2014 yang mewajibkan pengisian status kewajiban perpajakan bagi wajib pajak orang pribadi khusunya yang telah menikah maka hal tersbut akan menimbulkan implikasi perpajakan. Penelitian ini bertujuan untuk menganalisis implikasi perubahan Surat Pemberitahuan Pajak Penghasilan Orang Pribadi. Penelitian ini menggunakan pendekatan kualitatif. Teknik pengumpulan data dilakukan dengan studi literature dan wawancara mendalam. Implikasi yang timbul adalah kurang bayar maupun lebih bayar dalam pelaporan SPT PPh OP.

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Reporting tax return for individual tax payers as an obligation that must be carried out which provisions have been set in accordance with the provisions of the existing legislation. Reporting SPT, has brought many problems, especially for individual taxpayers who have a family (married) because of marital status will determine in reporting personal income tax (SPT individual income tax). In accordance with the new format changes through the enactment of the DGT (Directorate General of Taxation) Regulation PER-19/PJ/2014 which requires the charging status of tax obligations for an individual taxpayer who has been married especially then it will lead to some tax implications. This study aims to analyze the implications of changes in the tax return for individual tax payers. This study used a qualitative approach. Data collection techniques done with literature studies and in-depth interviews. The implication that arises is underpayment or overpayment of the reporting individual income tax returns."