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"Idealnya, biaya-biaya yang dikeluarkan oleh wajib pajak badan atau perusahaan, dalam rangka pemenuhan kewajiban pajak tidak memberatkan dan tidak menghambat wajib pajak dalam melakukan pemenuhan kewajiban pajaknya. Dalam meningkatkan kepatuhan pajak, biaya kepatuhan pajak harus ditekan serendah mungkin, karena berpotensi menjadikan wajib pajak tidak patuh. Biaya kepatuhan pajak timbul sebagai akibat kompleksitasnya peraturan dan prosedur pajak dan sistem pemungutan pajak.Peran konsultan pajak dalam perusahaan akan mempengaruhi costs of compliance (biaya kepatuhan) khususnya direct money costs (biaya/pengeluaran langsung), di mana diharapkan tidak membebani cost of taxation (biaya/beban pajak), tetapi dapat membantu wajib pajak dalam meringankan kewajiban pajaknya dan meningkatkan tingkat kepatuhan wajib pajak (tax compliance).Tujuan dari penelitian adalah untuk mengevaluasi struktur biaya kepatuhan di PT. X sebelum dan sesudah menggunakan konsultan pajak serta menjelaskan perbedaaan sebelum dan sesudah menggunakan konsultan pajak dalam struktur biaya di PT X. Penelitian ini difokuskan pada pengamatan besarnya struktur dan elemen compliance costs di PT. X yang mempengaruhi dan menjadi beban perusahaan serta perbedaan struktur biaya - biaya pada periode sebelum dan sesudah penggunaan konsultan pajak.Metode penelitian yang digunakan adalah kualitatif dan dari hasil penelitian diperoleh bahwa struktur biaya - biaya kepatuhan PT. X sebelum menggunakan konsultan pajak, terlihat masih belum efisien dan belum efektif, dimana komponen fiscal costs (direct money costs) masih menunjukan beban biaya yang cukup besar, serta potensi kehilangan produktifitas yang cukup besar pada komponen time cost (biaya waktu) dan psychological cost (biaya psikologis). Sementara itu struktur biaya - biaya kepatuhan PT. X setelah penggunaan konsultan pajak terlihat lebih efektif dan efisien.Saran yang dapat diberikan secara umum kepada wajib pajak badan pada umumnya adalah mempertimbangkan penggunaan konsultan pajak dan khususnya kepada PT. X, agar tetap meneruskan pembenahan administrasi perpajakan, seperti yang telah didahului oleh konsultan pajak dalam upaya meminimalkan future costs.

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Ideally, the costs incurred by the taxpayer or a corporate entity, in order to fulfill tax obligations are not onerous and do not hinder the fulfillment of the taxpayer in making his tax liability. In improving tax compliance, tax compliance costs should be reduced as low as possible, because of the potential to make non-compliant taxpayers. Tax compliance costs incurred as a result of the complexity of regulations and tax procedures and tax collection system.The role of tax consultants in the firm will affect the costs of compliance, especially direct costs money, where is not expected to burden the cost of Taxation, but can help relieve the taxpayers in their tax liability and increase the level of tax compliance.The purpose of this study was to evaluate the compliance cost structure in PT. X before and after the use of tax consultants and explain the difference before and after applying the tax consultants in the cost structure on PT. X. This study focused on observations of the structure and elements of compliance costs at PT. X that affect the company and become a burden as well as different cost structures - the cost in the period before and after the use of tax consultants.The research method used was qualitative and the results were obtained that the structure of the costs of compliance PT. X before using tax consultant, apparently still not efficient and not effective, whereby the components of fiscal costs and still show a significant cost burden, and the potential loss of productivity, substantial cost and time on psychological component cost. Meanwhile, the cost structure - the cost of compliance PT. X after the use of tax consultants looks more effective and efficient.General advice can be given in general to the taxpayer is to consider the use of tax consultants and especially to PT. X, in order to continue to improve tax administration, as had been preceded by a tax consultant in an effort to minimize future costs."

"Penelitian ini bertujuan untuk mengetahui perubahan biaya kepatuhan pajak pasca penggunaan e-billing serta kelebihan dan kekurangan penggunaan aplikasi e-billing.. Objek penelitan ini adalah penggunaan e-billing dengan studi kasus pada Asoisasi E-Commerce Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui survey. Penelitian ini dilakukan dengan menyebarkan kuesioner kepada 70 responden yang menjadi anggota Asosiasi E-Commerce Indonesia. Hasil penelitian menunjukkan bahwa biaya kepatuhan pajak pasca penggunaan e-billing pada dimensi fiscal cost dan time cost adalah tetap, sedangkan pada dimensi psychological cost terdapat perubahan biaya kepatuhan pajak pasca penggunaan e-billing menjadi menurun. Dari hasil analisis diperoleh bahwa kelebihan aplikasi e-billing diantaranya adalah menghemat waktu, fleksibel, efektif dan efisien. Sedangkan kekurangan beberapa aplikasi e-billing adalah server yang masih sering error, koneksi internet yang stabil, dan keamanan sistem e-billing.

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This research aims to determine changes in tax compliance cost after the use of e billing as well as the advantages and disadvantages of the use of e billing application. The object of this research is the use of e billing by taking a case study on Indonesian E Commerce Association. This study uses a quantitative approach to data collection through surveys. This research was conducted by distributing questionnaires to 70 respondents who are members of Indoneisan E Commerce Association.

The results show that tax compliance costs after the use of e billing in the fiscal cost dimension and time cost dimension are fixed, whereas the psychological cost dimension, there is changes in tax compliance costs after the use of e billing to decrease.

The results of analysis that excess e billing applications include time saving, flexible, effective and efficient. While the lack of e billing some applications are still frequent error server, needs stable internet connection, and security of e billing system itself."

"The Implementation of local autonomy in Indonesia means that the government has authority, rights and obligation to regulate their house hold themselves as well as their finance based on the regulation. Bekasi, as the Buffer city of Jakarta, which has also applied the local autonomy. One of The income?s resources for local government finance is local earnings, which is included local tax. In Bekasi the advertising tax has given contribution enough as the local earnings. By the end of 1999, The Pattern of the license of advertisement board wold be held by One-roof services, before that, it was held by the Board of Sanitation,Gardening and Funeral in Bekasi City. This research has analyzed and compared the tax compliance cost as an effect of the changes of the Administrative license which has been taken care by the Board of Sanitation,Gardening and Funeral in Bekasi City and The SPSA. The tax compliance would be analyzed by two Fiskuses, which were the representatives of government aparatures or The SPSA and The advertising of tax payer.On this research, researcher has used qualitative approach on the comparative tax compliance cost analysis. This research has implemented the descriptive methods, to describe the condition of the object of research derived from the actual facts. The technique of primary data collection was done by in depth interview toward main informants that obviously involved in the administration of license for advertising, which were the staff of SPSA and also toward supporting informants (advertising tax payer). Whereas the secondary data was obtained through literature study by examining various literature to derive comprehensive description on the object of research. Data analysis was done in qualitative way, based on the result of the field findings as the primary and the secondary data.From the analysis result, the changes of the administration?s license has given some effects to the tax compliance cost and advertising tax payer. The aspect of tax compliance cost from advertising tax payer?s point of view,which were the direct money cost, time cost and psychic cost became relatively lower than before. The factors which were affected the tax compliance cost and made it lower than before, were the strategic and reachable location, the efficient of the administration and also the comforts that was given by the clear procedures and the accuracy of the finishing license which was only 12 work days for maximum. On the other hand, the tax compliance cost which was connected by the fiskuses such as the administrative cost and the enforcement cost, has not been looked yet about the difference of the things that could be lower or higher, which was connected by the pattern of the advertisement administration's license. These things were caused by the SPSA itself, which has still been as the transition of the ideal pattern which will be held in the year of 2009. Because of that reason, the SPSA has not had the separable cost yet, which has been connected by the tax compliance cost that the changes could be analyzed."

"Industri jasa konsultan manajemen adalah salah satu sektor industri primadona karena perannya dalam pembayaran pajak: dan sumbangan pemikiran dalam pembangunan secara makro dan mikro. Atas jasa yang dapat disediakan oleh konsultan manajemen terdapat duaJisme penerapan .fiibyek pajak penghasilan yaitu dapat diberlakukan pajak penghasilan non final atau final. Impetfect Information yang menggambarkan adanya kelemahan pada perpajakan konsultan manajemen akan mendorong tirnbulnya Opportunistic Behavior bagi wajlb pajak, konsultan pajak, dan oknum fiskus. Dalam melaksanakan kewajiban terhadap pengurangan komponen biaya transaksi bagi konsultan manajemen, (4) signifikansi biaya transaksi yang ditimbulkan pajak penghasilan final bagi konsultan manaJemen. Dalam rangka pengolahan data, pnulis akan menganalisis data primer hasil wawancara dengan responden. Metode analisis data yang digunakan adalah analisis regresi step-wise dengan menghitung variabel independen dan dependen secara rinci satu per satu untuk menentukan tingkat signifikansi hubungan korelasi antara variabel yang terseleksi. Hasil yang diperoleh dalam paneutian adalab: (1) Komponen biaya transaksi yaitu Actual Cash Outfay (biaya fonnulir pajak. biaya fotocopy, biaya transponasi. biaya konsultansl biaya pendidikan dan pelatihan .karyawan, biaya penyirnpanan dokuruen, biaya ucapan H!rima kasih dan commitment fee, dan biaya entertainment) dan Opportrmity Cost of Time. Penyebabnya adalah InstituJion Arrangement tidak memberikan batasan yang jelas, Biaya transaksi yang signifikan tinggi akibat Institution Arrangement tidak jelas akan menurunkan tingkat kepatuhan perpajakan konsultan manajemen; (2) Faktor biaya transaksi untuk perencanaan pajak yang baik adalah biaya komitmen dan terimakasih, biaya konsultan pajak, dan opportunity cost of time. (4) berlakunya pajak penghasilan final secara signifikan menimbulkan biaya transaksi bagi konsultan manajemen. Penulis merekomendasikan bahwa sebaiknya pihak pemerintah meninjau ulang atas peraturan pajak penghasilan bagi konsultan manajemen dengan memberikan batasan atas definisi dan tariff pajak yang jelas bagi obyek pajak atas jasa yang disediakan konsultas manajemen."

"Penelitian ini membahas mengenai evaluasi kebijakan Penerimaan Negara Bukan Pajak sektor Transportasi Laut. Tujuan dari penelitian ini adalah memahami latar belakang kebijakan, implikasinya terhadap biaya kepatuhan yang ditanggung oleh pengguna jasa dalam melaksanakan kewajiban Penerimaan Negara Bukan Pajak terkait sektor transportasi laut, serta perbaikan apa saja yang perlu dilakukan dalam kebijakan tersebut. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif melalui studi lapangan dan studi kepustakaan. Hasil dari penelitian ini menunjukkan bahwa kebijakan Penerimaan Negara Bukan Pajak sektor transportasi laut masih kurang memenuhi prinsip PNBP pada tataran formulasinya sehingga menimbulkan biaya kepatuhan yang tinggi, serta kurang memenuhi asas kebijakan publik yang baik sehingga menerima berbagai protes dari masyarakat.

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This research aims to evaluate policy regarding user charges PNBP in sea transport sector. The purpose of the research is to analyze the background of the policy, its implication on compliance cost, and solutions to the policy problems. This research uses qualititative approach and collects the data by field study and library study.

The result shows that user charges policy in sea transport sector carries conceptual theoritical problems in its formulation stage and puts high compliance cost for the users. There is a lack of sufficient criterion for good public policy in this case, and it leads to protests against the policy by the stakeholders."

"Penelitian ini menganalisis aktivitas dan perhitungan breakeven point pada perusahaan jasa trucking PT.X. Perusahaan tersebut telah mengalami kerugian selama lima tahun terakhir. Tujuan dari penelitian ini yaitu memberikan solusi atas permasalahan yang ada pada perusahaan melalui pengurangan biaya dan penentuan titik breakeven. Penelitian ini merupakan penelitian studi kasus dengan metode kualitatif. Pengambilan data dilakukan menggunakan metode wawancara dan pengisian kuesioner. Analisis yang digunakan dalam penelitian ini yaitu analisis value stream dan analisis breakeven point. Analisis value stream digunakan untuk mengidentifikasi aktivitas value added, non-value added dan non-value added but required. Sedangkan analisis breakeven point digunakan untuk menentukan jumlah volume penjualan yang dibutuhkan perusahaan untuk mencapai titik impas. Selanjutnya, hasil pengurangan biaya dari analisis value stream digunakan sebagai pengurang biaya dalam perhitungan breakeven. Hasil dari penelitian ini yaitu dapat diidentifikasi aktivitas non-value added yang dapat menjadi pengurang biaya. Perusahaan dapat mengurangi biaya sebesar kurang lebih 11% dari total biaya perusahaan pada tahun 2023. Sedangkan, berdasarkan hasil perhitungan breakeven point, didapatkan bahwa perusahaan perlu menambah 56% volume penjualan untuk dapat mencapai titik breakeven. Selain itu, berdasarkan pengurangan biaya atas aktivitas non-value added dapat menurunkan titik breakeven perusahaan. Titik breakeven perusahaan dapat berkurang sekitar 9% dari total penjualan perusahaan atau sekitar Rp 673.550.606.

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This study analyzes the activities and breakeven point calculation of the trucking service company PT.X. The company has suffered losses over the past five years. The purpose of this research is to provide solutions to the company's problems through cost reduction and the determination of the breakeven point. This research is a case study using qualitative methods. Data collection was conducted using interviews and questionnaires. The analyses used in this study are value stream and breakeven point analysis. Value stream analysis is used to identify value-added activities, non-value-added activities, and non-value-added but required activities. Meanwhile, breakeven point analysis is used to determine the sales volume required for the company to break even. Furthermore, the cost reductions derived from value stream analysis are incorporated into the breakeven calculation. The results of this study identify non-value-added activities that can lead to cost savings. The company can reduce costs by approximately 11% of its total expenses in 2023. Additionally, based on the breakeven point calculation, the company needs to increase its sales volume by 56% to reach the breakeven point. Furthermore, cost reductions from non-value-added activities can lower the company's breakeven point. The breakeven point can be reduced by approximately 9% of the company's total sales or around IDR 673,550,606."

"Biaya kepatuhan dan kepatuhan pajak menjadi tolok ukur efisiensi suatu sistem perpajakan. Namun, hubungan antara kedua variabel tersebut dan faktor-faktor yang mempengaruhinya belum mendapat banyak perhatian para peneliti, terutama di Indonesia yang sistem perpajakannya menganut sistem self-assessment. Dalam penelitian ini, faktor uniformity dan kesamaan persepsi, serta ukuran perusahaan, diuji pengaruhnya terhadap biaya kepatuhan pajak, dan selanjutnya secara simultan dilakukan pula pengujian atas pengaruh biaya kepatuhan pajak tersebut terhadap kepatuhan pajak. Adapun, hasil uji empiris ini selanjutnya digunakan untuk mengetahui biaya kepatuhan pajak minimal jika dilakukan intervensi (pembenahan) terhadap unsurnya untuk mendapatkan tingkat kepatuhan pajak tertinggi.Biaya kepatuhan pajak dan kepatuhan pajak merupakan nilai tukar antara wajib pajak dan fiskus dalam trade off pemenuhan kewajiban pajak. Konsep yang diturunkan dari Teori Pertukaran Sosial Homans ini menguatkan teori transaction cost dalam melihat fenomena biaya kepatuhan pajak yang timbul dalam suatu kondisi terdapatnya informasi a-simetris, perilaku oportunistik, dan bounded rationality. Kondisi tersebut relevan untuk dianalisis mengingat sistem self-assessment yang dianut menempatkan fiskus sebagai pemangku kebenaran legalitas fiskal, sementara wajib pajak sebagai pemangku kebenaran praktek komersial.Untuk menganalisis biaya kepatuhan pajak, indikator yang diteliti dan digunakan adalah direct money cost, time cost, dan psychological cost, sementara indikator kepatuhan pajak yang diteliti dan digunakan adalah kepatuhan formal, kepatuhan material, dan pelaporan. Selanjutnya, indikator uniformity dan kesamaan persepsi adalah beda tetap, beda waktu, serta beda persepsi, dan indikator ukuran perusahaan adalah penjualan, aktiva, dan ekuitas. Obyek penelitian adalah perusahaan masuk bursa di Jakarta (Bursa Efek Jakarta).Peneliti mengambil seluruh populasi sebagai sumber data, dan pengumpulan data dilakukan melalui penyebaran kuesioner. Adapun, dari hasil data collecting, jawaban kuesionernya yang kembali dan dianggap lengkap, mencapai 250 perusahaan dari total 339 perusahaan masuk bursa di Jakarta (Bursa Efek Jakarta). Selanjutnya, teknik analisis statistik yang digunakan adalah structural equation modeling (SEM). Teknik ini digunakan karena mampu menganalisis model rumit yang mempunyai alur berjenjang (path analysis) serta mampu mengkonfirmasi faktor-faktornya dan pengaruh antar faktor sesuai konstruksi teori yang dibangun. Sedangkan, untuk mengetahui tingkat biaya kepatuhan pajak minimal jika dilakukan intervensi, penelitian ini menggunakan teknik program linier (linear programming).Penelitian ini menghasilkan simpulan, setelah model persamaan struktural yang diajukan diterima secara statistik (valid), yaitu:1) semakin besar uniformity dan kesamaan persepsi, maka semakin kecil biaya kepatuhan pajak;2) semakin besar ukuran perusahaan, maka semakin besar biaya kepatuhan pajak;3) semakin besar biaya kepatuhan pajak yang harus ditanggung oleh wajib pajak, maka semakin kecil kepatuhan pajaknya;dan 4) hasil minimalisasi biaya kepatuhan pajak menunjukkan hasil bahwa kondisi kepatuhan pajak dapat mencapai tingkat tertinggi pada tingkat 70.15% pada kondisi biaya kepatuhan pajak rata-rata per tahun adalah sebagai berikut: direct money cost pada tingkat 0,02 % dari penjualan, time cost selama 4,3 bulan, dan psychological cost pada skala 3,5 (dari skala 1 sampai dengan 5, yaitu antara sedang dan tenang).Dari penelitian ini diambil simpulan bahwa biaya kepatuhan pajak yang menjadi beban wajib pajak dalam sistem self-assessment memiliki potensi trade off (pertukaran) antara biaya kepatuhan pajak dan kepatuhan pajak dari wajib pajak dan fiskus. Selanjutnya, biaya kepatuhan pajak (dalam kondisi informasi a-simetris, perilaku oportunistik, dan bounded rationality) cenderung meningkat manakala uniformity dan kesamaan persepsi semakin rendah, dan ukuran perusahaan semakin besar. Adapun, simpulan berikutnya dari penelitian ini adalah belum terangkatnya tingkat kepatuhan pajak maksimal (yakni, 100%) walaupun upaya pembenahan untuk menekan biaya kepatuhan pajak dilakukan. Dari simpulan ini diinterpretasikan bahwa terhadap sistem perpajakan di Indonesia masih perlu dilakukan pembenahan secara mendasar dan komprehensif, karena faktor trade off antara biaya dan kepatuhan yang melekat dalam sistem pemungutan pajak dapat mempengaruhi penerimaan pajak. Pembenahan bisa dimulai dengan memperhatikan potensi dua faktor penting yang berpengaruh terhadap biaya kepatuhan pajak, yaitu uniformity dan kesamaan persepsi, serta ukuran perusahaan.

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The compliance cost and the tax compliance are two tools commonly used to measure the efficiency of a tax system. Those variables and the other factors influencing them, however, are not an interesting subject for scholars, especially the Indonesians, whose tax systems refer to the self-assessment system. In this thesis, the uniformity factor and common perception as well as the company size?s influence on the tax compliance cost were tested. Simultaneously, a test on the influence of the tax compliance cost toward the tax compliance was also conducted. This empirical test, on the next step, was used to estimate the minimum tax compliance cost in order to get the optimum tax compliance rate if an intervention on the factors was done.The tax compliance cost and the tax compliance are an exchange rate between the tax payers and the tax officer in trading of the tax-paying fulfillment. The concept taken from the Social exchange theory of Homans supported the transaction cost theory in viewing the phenomenon of the tax compliance cost deriving from an asymmetrical information condition, opportunistic behavior, and bounded rationality. This condition was relevant to analyze considering that the self-assessment system positioned the tax officer as the fiscal-legal authority and the tax payers as the commercial practice authority.To analyze the tax compliance cost, the indicators applied in the research were direct money cost, time cost, and psychological cost, while the tax compliance indicators applied were the formal and material compliance as well as the reporting. Furthermore, the uniformity indicator and the common perception were regarded as constant, chronic, and perceived difference while the indicators of the company size were the sale, assets, and equity. The objects of the research were the companies listed in the Jakarta stock-exchange market.The writer took all the population as the data resource through a number of surveys as the data collection. At this step, the writer received two hundred and fifty complete-returned questioners of total 339 companies listed in the Jakarta stock-exchange market. The writer applied a statistical-analytical technique called the structural equation modeling (SEM) since this technique was well-known to be able to analyze a complex model with a path analysis and to confirm the factors and the inter-factor?s influence in regard to theoretical construction. The writer also applied the linear programming technique to find out the minimum rate of the tax compliance cost under an intervention.When the structural equation model was statistically accepted as valid, the research of the thesis concludes:1) the higher rate of the uniformity and the common perception, the smaller rate the compliance tax cost;2) the bigger the company size, the bigger the tax compliance cost;3) the higher the tax compliance cost taken by tax payers, the smaller the tax compliance; and4) the result of minimizing the tax compliance cost showed that the tax compliance condition could reach a peak at the level of 70.15 percent on the following average yearly condition: direct money cost at the level of 0.02 percent of sale, time cost for 4.3 months, and psychological cost at 3.5 scale (of one to five scale, between timid and relax).The thesis also concludes that the tax compliance cost of the tax payers in the self-assessment system brings a trade off potential between the compliance tax cost and the tax compliance of the tax payers and the tax officer. Moreover, the tax compliance cost, in the condition of asymmetrical information, opportunistic behavior, and bounded rationality, had an increasing trend when the uniformity and common perception decrease and when the company size get bigger. Finally, the thesis concludes that the tax compliance rate was not maximum i.e. one hundred percent, despite the intervention. Therefore, it is interpreted that the Indonesian tax system need a basic and comprehensive regulation because of the trade off factor between the cost and the inherent compliance in tax collection system that influence the tax revenue. A regulation can start by giving more attention to the three important factors which influence the tax compliance cost namely uniformity, common perception, and the company size."

"Pengalihan kewenangan pengelolaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Indonesia, pada tahun 2014, memberikan keleluasaan kepada pemda untuk mengelola PBB-P2 antara lain pengaturan tarif, NJOP, NJOPTKP dan sebagainya, sebagai wujud desentralisasi dan upaya meningkatkan Penerimaan Asli Daerah. terdapat dua kelompok daerah, yaitu kelompok yang mengubah peraturan perpajakan dan kelompok yang tidak, keduanya memiliki kecenderungan penerimaan yang berbeda, maka dilakukan penelitian berjudul the impact of tax structure change to Indonesia PBB-P2 compliance rate in 2014 to 2019. Menggunakan regresi panel Fixed Effect, hasilnya adalah perubahan skema tarif tunggal menjadi multi tarif, perubahan nilai tarif dan perubahan batas NJOPTKP, berpengaruh signifikan terhadap kepatuhan

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The decentralization of Rural and Urban Land and Building Tax (PBB-P2) on Indonesia in 2014, gave Local Government the flexibility to manage PBB-P2 including the regulation of tariffs rate, Non taxable object (NJOPTKP) etc, as a manifestation of fiscal decentralization and increasing the regional revenue. there are two groups, the regional group that changes the tax regulations and the group that does not, since those two has a differences trend of revenues, so we analyze the impact of tax structure change to Indonesia PBB-P2 compliance rate in 2014 to 2019 . With Panel Fixed Effect regression, the result show change of rate scheme from single to multiple rate, change in tax rate and limit of NJOPTKP signifficantly affected the compliance."