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"Salah satu KEK yang telah beroperasi adalah KEK Singhasari yang disahkan melalui Surat Keputusan Menteri Koordinator Bidang Perekonomian Selaku Ketua Dewan Nasional KEK Nomor 2 Tahun 2022. Akan tetapi, pada awal pengembangannya masih dirasa belum optimal sehingga dalam pelaksanaannya memunculkan isu pada kemudahan administrasi. Penelitian ini bertujuan untuk menganalisis administrasi perpajakan atas insentif pajak jika ditinjau dari asas kemudahan administrasi Kawasan Ekonomi Khusus Singhasari. Dalam pengumpulan datanya, penelitian post positivist ini memanfaatkan studi lapangan dan studi literatur. Hasil penelitian ini menunjukkan bahwa asas kemudahan administrasi belum sepenuhnya dapat diterapkan yang ditunjukkan karena adanya ketidaksesuaian antara penerapan dan peraturannya dan permasalahan pada sistem pengajuan insentif pajak. Akan tetapi, asas certainty sudah diterapkan pada pemberlakuan insentif pajak di KEK Singhasari. Sedangkan baik asas ef iciency maupun simplicity, masing-masing belum dapat diterapkan sepenuhnya pada pengajuan insentif pajak di KEK Singhasari yang ditunjukkan dengan besarnya time cost yang dibutuhkan untuk menunggu keputusan pemanfaatan insentif pajak di KEK dan kendala yang dialami pada sistem OSS. Berdasarkan hasil tersebut dapat dilihat jika masih diperlukan perbaikan pada sistem pengajuan insentif pajak dan regulasi yang mengatur tentang pemberlakuan insentif pajak.

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One of the SEZs that has been operating is the Singhasari SEZ which was authorized through the Decree of the Coordinating Minister for Economic Affairs as Chairman of the National SEZ Council Number 2 of 2022. However, at the beginning of its development it was still considered not optimal so that in its implementation it raised issues on administrative ease. This study aims to analyze the tax administration of tax incentives when viewed from the principle of ease of administration of the Singhasari Special Economic Zone. In collecting data, this post-positivist research utilizes field studies and literature studies. The results of this study indicate that the principle of administrative convenience has not been fully implemented which is indicated because of the discrepancy between the application and the regulations and problems with the tax incentive submission system. However, the principle of certainty has been applied to the implementation of tax incentives in the Singhasari SEZ. Meanwhile, both the principles of efficiency and simplicity, respectively, cannot be fully applied to the application for tax incentives in the Singhasari SEZ, as indicated by the amount of time cost required to wait for a decision on the utilization of tax incentives in the SEZ and the obstacles experienced in the OSS system. Based on these results, it can be seen that improvements are still needed in the tax incentive application system and regulations governing the implementation of tax incentives."

"ABSTRAKKebijakan pengampunan pajak yang telah dilakukan pada tahun 2016 berhasil memperoleh hasil yang memuaskan. Penelitian ini dilakukan untuk mendapatkan gambaran mengenai strategi pemerintah dalam memperbaiki sistem administrasi perpajakan pasca pelaksanaan kebijakan pengampuan pajak. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam. Hasil penelitian ini menunjukan bahwa strategi pemerintah dalam memperbaiki sistem administrasi perpajakan pasca pelaksanaan kebijakan pengampunan pajak adalah dengan cara memaksimalkan penggunaan teknologi elektronik dalam sistem penyelenggaraan pemungutan pajak dan meningkatkan upaya pengawasan serta penegakan hukum sebagai tindak lanjut atas kebijakan pengampunan pajak yang telah dilakukan.

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ABSTRACTIn 2016, the government of Indonesia has implemented the tax amnesty with satisfactory results. This research was conducted to get the view of the government strategy in improving the tax administration system post implementation of tax amnesty. This research is qualitative paradigm with data collection techniques through in depth interviews. However, the result was showing that the government strategy in improving the tax administration system post implementation of tax amnesty is to maximize the use of electronic technology in tax collection system and increase the surveillance and law enforcement effort as the continue follow up of the tax amnesty."

"ABSTRAKPenghasilan Tidak Kena Pajak PTKP merupakan perlindungan atas penghasilan minimum yang akan digunakan untuk memenuhi kebutuhan minimum wajib pajak dan jumlah tanggungan yang dimilikinya. Adanya kebijakan PTKP tahun 2016 memiliki pengaruh bagi wajib pajak dan pemberi kerja. Penelitian ini bertujuan untuk menganalisis kebijakan penyesuian PTKP tahun 2016 bagi kemampuan membayar wajib pajak jika ditinjau dari Kebutuhan Hidup Layak serta implikasi administrasti perpajakan atas penyesuaian PTKP di pertengahan tahun ditinjau dari asas ease of administration dengan studi kasus PT EJK. Penelitian ini dilakukan dengan melakukan studi pustaka serta studi lapangan berupa wawancara. Pendekatan penelitian yang digunakan adalah pendekatan penelitian kualitatif. Hasil dari penelitian ini yakni jumlah PTKP yang diatur dalam PMK 101/PMK.010/2016 belum mampu memberikan perlindungan terhadap penghasilan yang digunakan oleh wajib pajak beserta tanggungannya untuk memenuhi kebutuhan hidup layaknya. Bagi pemberi kerja adanya penyesuaian PTKP tahun 2016 yang ditetapkan dipertengahan tahun dan berlaku surut tidak mencerminkan kebijakan pajak yang sesuai dengan asas ease of administration karena tidak memberikan kenyamanan bagi pemberi kerja dan meningkatkan cost of compliance pemberi kerja seperti direct money, time costs, dan psychological cost.

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ABSTRACT

Personal Exemption is a protection against minimum income that will be used to meet the minimum taxpayer requirement and the number of dependents it has. The existence of Personal Exemption Adjustment Policy in 2016 has influence for taxpayers and employers. This study aims to analyze the policy of Personal Exemption adjustment in 2016 for the ability to pay taxpayers in terms of Decent Living Needs and tax administration implications for the adjustment of Personal Exemption in the middle of the year in terms of ease of administration with case study PT EJK. This research is done by doing a study of the literature and field studies in the form of an interview. The research approach used is a qualitative research approach. The result of this research is that the number of personal exemption that regulated in PMK 101 PMK.010 2016 has not been able to provide protection to the income used by the taxpayers and their dependents to fulfill their life needs. For the employer, the adjustment of Personal Exemption in 2016 determined in the middle of the year and retroactive does not reflect the tax policies in accordance with the principle of ease of administration because it does not provide comfort for the employer and increases the cost of compliance of the employer either direct money, time costs, and psychological cost."

"Laporan ini menjelaskan evaluasi perhitungan pajak individu dan administrasi perpajakan untuk ekspatriat Jepang yang diterapkan di Kantor Konsultan ABC. Ekspatriat Jepang yang berstatus Wajib Pajak Dalam Negeri yang digunakan sebagai subjek ilustrasu dalam laporan ini. Perhitungan subjek pajak yang terkait memiliki penghasilan dari Indonesia dan dari Jepang. Perhitungan pajak akan menggunakan sistem worldwide income berdasarkan peraturan yang berlaku. Laporan ini juga akan menjelaskan evaluasi terkait administrasi perpajakan yang mencangkup pengajuan E-Filing Identification Number, pembayaran pajak, dan pelaporan SPT Tahunan melalui surat elektronik. Hasil dari laporan ini, akan menggambarkan perhitungan pajak dan administrasi perpajakan yang sudah sesuai dengan peraturan perpajakan yang berlaku di Indonesia.

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This internship report explains the evaluation of individual tax calculation and tax administration for a Japanese expatriate that has been implemented by Consulting Firm ABC. Japanese expatriate is an Indonesian tax resident, who will be the subject of the evaluation in this internship report. The tax calculation for the aforementioned subject has incomes both from Indonesia and Japan. The tax calculation will be demonstrated using the worldwide income system, following the applicable tax regulation. This report will also explain the evaluation of tax administration within the scope of E-Filing Identification Number application, tax payment, and tax filing of the annual tax return through e-SPT. The outcome of this internship report will demonstrate the tax calculation and tax administration that comply with the prevailing tax regulation in Indonesia."

"Direktorat Jenderal Pajak telah melakukan berbagai upaya agar dapat menjalankan tugasnya dengan baik tetapi tetap saja target penerimaan pajak yang beberapa tahun terakhir tidak tercapai serta tax ratio Indonesia yang masih cukup rendah dibandingkan dengan negara ASEAN lainnya. Hal tersebut menjadi urgensi tujuan penelitian yaitu menganalisis kinerja administrasi pajak pada DJP berdasarkan indikator kompeten, Tax Administration Diagnostic Assessment Tool TADAT. Penelitian dilakukan secara kuantitatif dengan teknik pengumpulan data berupa wawancara dan survei.Analisis fokus pada lima dimensi yaitu dimensi integritas basis data WP yang terdaftar, dimensi penunjang kepatuhan sukarela voluntary compliance, dimensi ketepatan pelaporan SPT, dimensi ketepatan pembayaran pajak, dan dimensi efektivitas penyelesaian sengketa pajak. Berdasarkan hasil penelitian, penilaian keseluruhan dimensi menggunakan kriteria TADAT memperoleh nilai yaitu 2,65 skala 1-4 atau 66,25. Hasil survei opini WP dan konsultan pajak terkait dimensi yang sama menunjukkan nilai 4,01 skala 1-6 atau 66,83 yang termasuk dalam kategori cukup baik.

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Directorate General of Taxation has made various efforts in order to carry out their duties properly, however target tax revenue in last few years is not achieved and tax ratio of Indonesia is still quite low compared to other ASEAN countries. Those facts become the urgency to analyze the performance of tax administration on DGT based on competent indicator, Tax Administration Diagnostic Assessment Tool TADAT. Research was conducted quantitatively with data collection techniques in the form of interviews and surveys.

The analysis focuses on five dimensions the integrity of the registered taxpayer base, the supporting voluntary compliance, the timely filing of tax declarations, the timely payment of taxes, and the effective tax dispute resolution. Research concludes, the assessment of overall dimensions using TADAT criterion got the value of 2,65 scale 1 4 or 66,25. The result of taxpayers and tax consultants opinion survey for the same dimensions shows the value of 4.01 scale 1 6 or 66.83 which falls in the good enough category."

"Skripsi ini membahas tentang Analisis Administrasi Pemungutan Pajak Hiburan Di Kota Bekasi. Pembahasan berdasarkan pada latar belakang perencanaan penetapan target penerimaan pajak hiburan, mekanisme administrasi pemungutan pajak hiburan, dan hambatan dalam administrasi pemungutan pegak hiburan. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif.Hasil penelitian menyebutkan bahwa perencanaan penetapan target penerimaan pajak hiburan di Kota Bekasi masih menggunakan metode incremental dan belum berdasarkan pada potensi sesungguhnya, adanya tiga tahapan dalam adrninistrasi pemungutan pajak hiburan di Kota Bekasi, serta terdapat kendala dalam administrasi pemungutan pajak hiburan di Kota Bekasi yaitu terkait peraturan perpajakan, aparatur pajak, Wajib pajak, serta kendala lainnya.This thesis discusses about Analysis Administration Tax Collection Entertainment in Bekasi. The discussion Was based on background planning tax revenue target-setting entertainment, entertainment tax collection administration mechanism, and barriers in tax collection administration. This research is qualitative research with descriptive design.

Research results suggest that the determination of tax revenue planning target entertainment in Bekasi still using incremental method and not based on the real potential, the existence of three phases in the administration of tax collection in entertainment, as well as Bekasi constraints in the administration of tax collection constraint related taxation, tax agencies, tax payers, as well as other barriers."

"Economic crisis has opened new crisis in the banking field. The main functions of banking as an inter-mediation to be paralyzed. This was started when deregulation in the banking field was misused by entrepreneurs as exploiter tool of social liquidity. Further, social fund was used for private interest or their venture group's interest. Due to great number of non performing loan in the bank balance, mostly banks unable to pay its obligations (insolvent), which then triggers social fund drawing all at once (rush) in almost entire banks. Fund drawing in huge amount and all at once made bank hard in providing money in cash, so social trust to the banking and governmental institutions grew to decline.

Those above matters, caused a pressure to the Rupiah currency grew to increase, so that a rate of exchange of Rupiah currency to the other foreign currencies (mainly to the United States Dollar currency) grew to become weak. The decrease of a rate of exchange of Rupiah currency caused highly burden for most of corporations in Indonesia.

In order to reduce the losses of rate of exchange difference and bookkeeping administration burden, a firm that often perform transaction by using foreign currency, most of them, changed their entry implementation became using United States Dollar currency.

By the issue of common termination between Director General of Taxation and Director General of Budget, No. KEP-306/PJ/1999 on September 11, 199 about Ways of Income Tax Payment within United States Dollar Currency, income tax payment in articles 25 and 29 and also the Final income tax paid individually by taxpayers who has gained a license of implementing bookkeeping in English language and in United States Dollar currency, had to be conducted within the calculation of United States Dollar currency.

On the basis of above discussion, what is become main problems within this thesis writing are, viewing Tax Payments administration within United States Dollar currency; whether the administration has been performed well and whether the existing regulations has supported the administration. Evaluation and analysis were done mainly by comparing between Tax Payments administration within United States dollar currency and Tax Payments administration within Rupiah currency.

This thesis aimed at explaining and analyzing the emerging problems related to Tax Payments administration within United States dollar currency if it was compared with Tax Payments administration within rupiah currency. Accounting for Director General of Taxation attempts to overcome those problems and analyzing the probabilities of efforts to be executed.

This thesis used analysis descriptive research method. Meanwhile, data collection technique used were library research and field study by mean doing an interview toward related parties.

Based upon result of the research, it has been drawn that the absence of Tax Information System menu for Tax Payments administration within United States Dollar currency has caused administration to be executed manually, which of course, adding clerical burden and also has enlarged human error likelihood. To overcome those matters, KPP PMA III able to make a simple plan outside Tax Information System integrated in entire sections.

Other weaknesses are, there are no stipulations regulating the issue of STPISKP within United States dollar currency. It should as soon as possible, a stipulation organizing the issue of SKP be made within United States Dollar currency so that there is a uniformity of STP/SKP form and able to be made a legal protect for executor staffs at KPP."

"Mekanisme pembayaran pajak menjadi salah satu indikator ease of doing business yang diukur oleh Bank Dunia terhadap suatu negara. Untuk mendukung terwujudnya ease of doing business ini, pemerintah Indonesia menerbitkan Peraturan Menteri Keuangan (PMK) No.9/PMK.03/2018 tentang Surat Pemberitahuan. Dalam peraturan ini, tata cara pelaporan Surat Pemberitahuan (SPT) Masa PPh Pasal 21 yang tadinya secara manual melalui kantor pelayanan pajak diubah menjadi wajib menggunakan sistem e-filing. Penerapan teknologi dan informasi dalam pelaporan SPT Masa ini dimaksudkan untuk semakin mempermudah Wajib Pajak dalam melakukan administrasi perpajakan sehingga selaras dengan asas ease of administration. Tujuan dari penelitian ini ialah menganalisis implementasi kewajiban pelaporan SPT Masa melalui sistem e-filing tersebut apakah sudah sesuai dengan asas ease of administration, yaitu dari segi kepastian hukum, efisiensi, kenyamanan, dan kesederhanaan. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan teknik pengumpulan data melalui survey. Hasil dari penelitian ini menunjukkan bahwa kewajiban pelaporan SPT masa melalui sistem e-filing sudah memenuhi indikator kepastian hukum, efisiensi, kenyamanan, dan kesederhanaan yang menjadikan implementasi kebijakan ini sudah sangat baik jika ditinjau dari asas ease of administration.

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The tax payment mechanism is one of the indicators in ease of doing business as measured by the World Bank towards a country. To support the realization of this ease of doing business, the Indonesian government issued a Minister of Finance (MoF) Regulation No.9/PMK.03/2018, that regulates tax returns. In this regulation, the procedure for reporting tax returns for Income Tax Article 21, that had been manually through the tax office was changed to being obliged to use the e-filing system. The application of technology and information in this monthly tax returns reporting is intended to further facilitate taxpayers in carrying out tax administration so that it is aligned with the principle of ease of administration. The purpose of this study is to analyze the implementation of the monthly tax returns reporting obligations through the e-filing system whether it is in accordance with the principle of ease of administration, namely in terms of certainty, efficiency, convenience, and simplicity. This study uses a quantitative descriptive approach with data collection techniques through surveys. The results of this study indicate that the obligation of monthly tax returns reporting through the e-filing system has met the indicators of certainty, efficiency, convenience, and simplicity that make the implementation of this policy can be interpreted very well when viewed from the principle of the ease of administration."