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"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."

"Small Taxpayers Office represents one roof tax service which serves all kind of taxes. Taxpayers expect accurate services which are provided by tax officer. They expect immediate services as well. On the other side, due to maturity date of Tax Return, both of Monthly Tax Return and Annual Tax Return, usually, the taxpayers are getting increase.

This research describes about the service regarding the reporting of Monthly Tax Return and Annual Tax Return, due to its maturity date. The approach which is used on this research is qualitative approaching on descriptive disposition, and supported by quantitative data which are obtained from Small Taxpayers Office Jakarta Grogol Petamburan.

Based on the data, researcher is trying to make time calculating which is required by taxpayer is reporting Tax Return, by using queue theory which represents a quantitative theory. For instance, a queue theory constitutes of awaiting process conducted by taxpayers who request a services from service Provider Company. It is equivalent to taxpayer whom waiting services which are given by tax officer.

The result indicates that waiting time required by taxpayers is smaller than the existing practice. Hence, it is concluded that services for reporting Tax Return, both Monthly Tax Return and Annual Tax Return haven?t been effective yet. It is cause by lack services facilities, human resources, and the using of information system on Directorate General of Taxes ineffectively."

"Laporan magang ini menjelaskan evaluasi terhadap perhitungan dan pelaporan SPT Tahunan orang pribadi ekspatriat pada tahun 2023. Subjek yang digunakan dalam laporan ini adalah Warga Negara Filipina yang bertugas di Indonesia bernama Mr. M. Selama berada di Indonesia, Mr. M mendapatkan dua jenis penghasilan yaitu penghasilan luar negeri sehubungan dengan pekerjaannya di Indonesia dan Penghasilan luar negeri lainnya. Sesuai dengan kontrak kerja di Indonesia, pajak penghasilan Mr. M secara langsung dibayarkan oleh perusahaan BB Filipina Inc yang menyebabkan tidak mempunyai bukti potong atas pajak penghasilan. Hasil evaluasi dalam perhitungan dan pelaporan SPT Tahunan Mr. M menunjukan bahwa sebagian besar sudah sesuai dengan peraturan perpajakan yang berlaku. Walaupun ada beberapa hal yang belum sesuai dengan ketentuan karena alasan tertentu.

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This internship report explains the evaluation of the calculation and reporting of the Annual Tax Return of expatriate individuals in 2023. The subject used in this report is a Filipino citizen serving in Indonesia named Mr. M. During his stay in Indonesia, Mr. M earned two types of income, namely foreign income in connection with his work in Indonesia and other foreign income. In accordance with the employment contract in Indonesia, Mr. M's income tax is directly paid by the company BB Philippines Inc which causes him to have no withholding slip for income tax. The evaluation results in the calculation and reporting of Mr. M's Annual Tax Return show that most of them are in accordance with applicable tax regulations. Although there are some things that are not in accordance with the provisions for certain reasons."

"ABSTRACTE-Form merupakan layanan pelaporan SPT terbaru dari DJP yang baru diluncurkan pada awal tahun 2017 dengan harapan dapat mengurangi beban server DJP Online yang biasanya pada bulan Maret menjadi down karena begitu banyaknya Wajib Pajak yang melaporkan SPT Tahunannya secara bersamaan. Penelitian ini menganalisis bagaimana pelaksanaan pelaporan SPT PPh Tahunan ditinjau dari biaya kepatuhan dan asas kesederhanaan, serta meninjau apa saja kendalanya. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan teknik pengumpulan data melalui kuesioner, wawancara mendalam, dan studi kepustakaan. Hasilnya dapat disimpulkan bahwa sistem e-Form menurunkan biaya kepatuhan yang dikeluarkan WP yang terdiri dari fiscal cost, time cost, dan psychological cost. Selain itu sistem ini juga dikatakan sederhana ditinjau dari asas simplicity dalam membantu WP melaporkan SPT Tahunan Orang Pribadi. Namun masih ada kendala yang dialami oleh WP pada saat menggunakan e-Form yaitu diantaranya kesulitan pada saat mengunggah aplikasi Form Viewer dan tidak ada panduan serta tata cara penggunaan e-Form yang mudah dimengerti. Untuk DJP sebaiknya lebih meningkatkan sosialisasi kepada masyarakat terkait cara-cara pelaporan SPT Tahunan dengan menggunakan E-Form, selain itu DJP perlu menyempurnakan lagi sistem ini karena masih banyak kekurangan dan meningkatkan pelayanan E-Form ini agar dapat terjangkau oleh banyak orang.

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ABSTRACTE-Form is the latest SPT reporting service from the DJP which was launched in early 2017 in the hope that it can reduce DJP Online server load which usually falls in March because so many Taxpayers report their Annual SPT simultaneously. This study analyzes how the implementation of Annual PPh SPT reporting is reviewed from the cost of compliance and the principle of simplicity, as well as reviewing the constraints. This study uses a quantitative descriptive approach with data collection techniques through questionnaires, in-depth interviews, and library studies. The result can be concluded that the e-Form system reduces the cost of compliance issued by the Taxpayers which consists of the fiscal cost, time cost, and psychological cost. In addition, this system is also said to be simple in terms of the simplicity principle in helping Taxpayers to report Annual Personal Tax Returns. However, there are still obstacles faced by Taxpayers when using e-Form, which are difficulties when uploading the Form Viewer application and there are no guidelines and procedures for using e-Form that are easy to understand. For DJP, it is better to increase socialization to the public regarding the ways to report Annual Tax Returns using E-Form, besides that DJP needs to refine this system because there are still many shortcomings and improve E-Form services to be affordable for many people."

"Penelitian ini membahas penghindaran pajak di Indonesia khususnya wajib pajak orang pribadi. Penelitian difokuskan pada faktor-faktor yang mempengaruhi wajib pajak melakukan penghindaran pajak yang menyebabkan pajak yang dibayar rendah. Data yang digunakan cross section berupa data SPT orang pribadi yang dianalisis menggunakan model logit. Hasil analisis diketahui bahwa faktor-faktor yang signifikan mempengaruhi wajib pajak membayar pajak dengan rendah adalah peredaran usaha, kredit pajak, tarif pajak, dan Penghasilan Tidak Kena Pajak (personal examptions). Sedangkan variable dummy yang mempengaruhi adalah tidak adanya kewajiban PPN, tidak adanya kewajiban PPh 21, serta sektor usaha wajib pajak.

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The focus of this study is research about tax evation specially individual taxpayer. Therefore examine determinant factors of taxpayer to tax evade and paid lowtax. Data that used cross section of individual tax retum that analysed use logit model. Analysis result is the significant determinant factors of taxpayer paid the low tax liabilities is omzet, tax credit, rate, and personal examptions. The dummy variable that determine is non VAT, non income tax article 21, and business sector of taxpayer."

"Tingkat kepatuhan pajak dan penggunaan E-filing sebagai sistem pelaporan pajak di Indonesia masih rendah. Hal ini menyebabkan dikeluarkannya SE/8/2015 tentang Kewajiban Penyampaian SPT PPh OP oleh ASN/TNI/Polri melalui e- filing. Penelitian ini bertujuan untuk mengukur tingkat kepatuhan penggunaan e- filing pada golongan Bintara Polda. Penelitian ini menggunakan pendekatan kuantitatif dan teknik pengumpulan data survey. Hasil penelitian menyebutkan bahwa golongan Bintara Polda memiliki tingkat kepatuhan tinggi dalam menggunakan e-filing untuk pelaporan SPT PPh OP berdasarkan teori Mazur. Sebagai rekomendasi untuk meningkatkan kepatuhan penggunaan e-filing, pengenaan kewajiban penggunaan e-filing dapat diterapkan pada instansi pemerintah lainnya.

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The level of tax compliance and e filing usage in Indonesia for tax reporting system remains low. Thus, Ministry of Empowerment of State Apparaturs and Bureaucracy Reform enacted the SE 8 2015 about Personal Income Tax Return Reporting Obligation through e filing. This research aims to measure the compliance level of e filing usage of NCO division of Polda Metro Jaya. This research used quantitative approach and survey as data collection technique. As the result, NCO has high level of compliance in using e filing based on Mazur theories. For recommendation, the government may apply the same policy of e filing obligation to other government institutions to increase the compliance level. "