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"Laporan ini membahas mengenai risiko sanksi administrasi perpajakan berupa denda yang timbul akibat kealpaan pengungkapan penghasilan dari luar negeri milik ekspatriat di PT RBA Indonesia. Kealpaan ini terjadi selama tahun pajak 2013 sampai dengan tahun 2016. Hasil analisis menunjukkan bahwa secara keuangan, pilihan untuk menunggu penerbitan SKPKB lebih menguntungkan dibandingkan dengan pilihan untuk melakukan pembetulan SPT Tahunan Pajak Penghasilan Orang Pribadi SPT Tahunan PPh OP . Hal tersebut dikarenakan adanya jangka waktu pembatasan periode pengenaan denda. Namun demikian, keputusan untuk melakukan pembetulan SPT Tahunan PPh OP akan menghindarkan PT RBA Indonesia dari potensi adanya pengenaan sanksi pidana perpajakan, sehingga dari perspektif perpajakan pilihan ini menjadi pilihan yang lebih baik untuk dilakukan oleh PT RBA Indonesia dibandingkan pilihan untuk menunggu penerbitan SKPKB. Bila perusahaan memilih melakukan pembetulan SPT Tahunan PPh OP, maka penggunaan metode net untuk penghitungan penghasilan ekspatriat akan memberikan penghematan pada arus kas keluar dibandingkan penggunaan metode gross up dalam penghitungan tunjangan pajak yang diberikan kepada ekspatriat.

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This report explains about tax penalties risk to be imposed due to the absence of expatriate rsquo;s of PT RBA Indonesia overseas income declaration. These absences were occurred during 2013 until 2016 fiscal year. The result shows that based on financial measurement, the option to wait the tax authority to publish the Tax Underpayment Assessment Letter SKPKB is more beneficial than the option to voluntary amend the Individual Income Tax Return IITR , due to the limitation of sanction period. However, the option to revise the IITR will avoid PT RBA Indonesia from the chance to be suspected for doing tax crime, shall this be a better option from the perspective of taxation. If PT RBA Indonesia chooses to amend the IITR, the use of net method in calculating the expatriate income will better off in saving the cash outflow compares to the use of gross up method."

"ABSTRAKTax Amnesty is elimination tax owed should not sanction tax administration and criminal sanctions in field of taxation, by way uncovering treasure and pay ransom money. Based on previous studies, shows the willingness to follow the tax amnesty is influenced by several factors taxpayer awareness, knowledge taxpayer, service tax authorities, and tax penalties. This study aimed to examine the effect of consciousness, knowledge taxpayer, service tax authorities, and tax penalties on the willingness to follow the tax amnesty. Samples in this study as many as 105 people registered taxpayers in east Denpasar and have followed the tax amnesty. The sample in this study was determined by convenience sampling method and slovin formula. Data collected using questionnaires and analysis technique is Multiple Linear Regression. Based on analysis awareness of the taxpayer, the consciousness taxpayer, knowladge taxpayer, the service tax authorities, and tax penalties positive effect on the willingness to follow the tax amnesty."