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"Laporan magang ini bertujuan membahas evaluasi prosedur audit yang dilakukan oleh KAP ASA atas akun Utang Pajak PPh 21 PT ARB. Proses audit yang dievaluasi merupakan proses audit yang dilakukan atas audit laporan keuangan PT ARB untuk periode yang berakhir pada Maret 20X1. Prosedur audit atas akun Utang PPh 21 yang dilakukan oleh KAP ASA mencakup prosedur vouching dan tracing. Prosedur vouching mencakup dokumen seperti Surat Pemberitahuan (SPT), Bukti Penerimaan Elektronik (BPE), Bukti Penerimaan Negara (BPN), dan dokumen lainnya. Prosedur tracing mencakup tie-up procedure dan equalization procedure. Secara keseluruhan, prosedur audit atas akun Utang PPh 21 yang dilakukan oleh KAP ASA telah sesuai dengan International Standard on Auditing (ISA), peraturan perundangan-undangan di bidang perpajakan, dan juga Steven Collings (2011).

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This internship report aims to discuss the evaluation of substantive audit procedures carried out by KAP ASA on ARB Entity’s Income Tax Art 21 Payable. The audit process that is evaluated is an audit process carried out on the audit of ARB Entity’s 20X1 financial statement. The audit procedures for Income Tax Art 21 Payable carried out by KAP ASA includes vouching and tracing procedures. Vouching procedures are conducted for some supporting documents, such as Surat Pemberitahuan (SPT), Bukti Penerimaan Elektronik (BPE), Bukti Penerimaan Negara (BPN), and other documents. Tracing procedures include tie-up and equalization procedure. Overall, the audit procedures carried out by KAP ASA were in accordance with the International Standard on Auditing (ISA), laws and regulations in the field of taxation, as well as Steven Collings (2011)."

"In addition to being individual persons, medical doctors form part of hospital personnel who are given particular income, commonly called as honorarium, by the hospitals concerned. Tax regulations classify this honorarium into income earned on specific services, which is subject to separate rules under Director General of Taxation Decree number KEP-545/PJ/2000 regarding the Guidelines for the Withholding, Deposit and Reporting of Art. 21 and Art 26 Income Taxes in connection with individual persons' occupations, services and activities.

The research concerned the issue on whether the process of the collection of the Art 21 Income Tax on the honorariums given to medical doctors who practice at hospitals fulfills good collection practices and the problems associated with such collection in the completion of individual persons' annual tax returns.

The author has employed analytical and descriptive qualitative research method as he would likc to obtain a comprehensive and in-depth picture on the issue and problems above through data gathering and thorough interviews with the related parties: hospitals, medical doctors who practice there, Indonesian Medical Association, the Director General of Medical Services and officials at the Directorate General of Taxation as regulators.

Based upon the interviews with the hospitals, doctors and officials above, it is found that hospitals collect Art. 21 Income Tax on the basis of the decree above such that the doctors concerned have made overpayments. As a farther result, it is deemed necessary for the Directorate General of Taxation to review such overpayments with an aim to test the doctors' tax compliance.

Based on the results of the analysis into the issue on whether tax collection principles are fulfilled, the author concludes that not all the provisions of the decree above meet these principles due to the fact that the provisions lack the principles of vertical and horizontal equality such that medical doctors are given privileges over other personal taxpayers. With respect to the principles of certainty, the provisions lack the certainty regarding the amount of taxes outstanding while there is certainty regarding tax subjects, objects and convenience. With respect to efficiency, or microeconomics, no detailed measurement can be found while the relevant macroeconomic measurements have been found. With respect to convenience, good collection principles have been met given taxes on medical doctors' honorariums is withheld at a convenient time, at the time of their receipt by the doctors concerned from hospitals.

Hence, it is deemed necessary to improve the decree above so that all the principles of good tax collection will be met by means of determining an equal percentage of net income to and using the same net subtracted as used in Director General of Taxation Decree number KEP-5361P3/2000 and the progressive rates in accordance with Article 17 of the Income Tax Law. In addition, the government needs to raise the awareness of medical doctors of their tax obligations through such manners as more supervision on tax officials, better coordination with the related government department, in this matter the Department of Health and correct and sustained dissemination of tax regulations."

"Laporan magang ini bertujuan untuk memeriksa apakah prosedur audit substantif yang dilakukan oleh KAP KIM terhadap akun Utang Pajak PPh 21 milik PT LEE Indonesia sudah sesuai dengan standar audit dan peraturan perpajakan yang berlaku. Selain itu, program magang yang dijalankan selama tiga bulan juga memberikan hasil berupa refleksi diri untuk mengevaluasi dan meningkatkan kompetensi diri. PT LEE Indonesia adalah perusahaan pembiayaan untuk penyewaan kendaraan tertentu dengan merek tertentu. KAP KIM melakukan prosedur audit substantif berupa vouching, tie-up, dan rekonsiliasi dalam mengaudit akun utang pajak PPh 21 milik PT LEE Indonesia. Evaluasi asersi manajemen untuk prosedur-prosedur tersebut adalah keterjadian, akurasi, valuasi & alokasi, klasifikasi, dan kelengkapan. Evaluasi terhadap peraturan perpajakan di Indonesia meliputi peraturan perundang-undangan dan Dirjen Pajak. Hasil evaluasi menunjukkan seluruh prosedur yang dijalankan oleh KAP KIM sudah sesuai dengan standar audit dan peraturan perpajakan yang berlaku.

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This internship report aims to examine whether the substantive audit procedures carried out by KAP KIM on PT LEE Indonesia's Tax Payable Art 21 account comply with auditing standards and applicable tax regulations. In addition, the apprenticeship program which is carried out for three months also provides results in the form of self-reflection to evaluate and improve self-competence. PT LEE Indonesia is a finance company for leasing certain vehicles with certain brands. KAP KIM carried out substantive audit procedures in the form of vouching, tie-up, and reconciliation in auditing PT LEE Indonesia's Tax Payable Art 21 account. Evaluation of management's assertions for these procedures are occurrence, accuracy, valuation & allocation, classification, and completeness. Evaluation of tax regulations in Indonesia includes laws and regulations and the Director General of Taxes. The evaluation results show that all procedures carried out by KAP KIM are in accordance with auditing standards and applicable tax regulations."

"Laporan magang ini bertujuan mengevaluasi proses penilaian risiko salah potong PPh 21 PT Sugi yang dilakukan oleh auditor internal PT Frans Tbk. PT Sugi adalah perusahaan yang terafiliasi secara non finansial dengan PT Frans Tbk yang merupakan salah satu anak perusahaan PT Jony International Tbk. Manajemen PT Sugi kebanyakan diisi oleh karyawan aktif atau non aktif dari PT Frans Tbk. PT Sugi bergerak dalam usaha penyediaan tenaga alihdaya. Dalam audit internal tahun 2022, direktur keuangan PT Sugi meminta auditor untuk mengaudit proses perhitungan PPh 21 dan kemudian ditemukan kesalahan hitung. SNI ISO 31000 digunakan sebagai dasar evaluasi penilaian risiko. Dari hasil evaluasi, proses penilaian risiko masih perlu diperbaiki oleh internal auditor.

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This internship report aims to evaluate risk assessment process of  PT Sugi witholding tax art 21 miscalculation risk conducted by PT Frans Tbk ‘s internal auditors. PT Sugi is an affiliated company in non financial term with PT Frans Tbk which is one of PT Jony International Tbk subsidiaries. PT Sugi management is composed of active and former employees of PT Frans Tbk. PT Sugi operate in employee outsourcing business. On 2022 internal audit, CFO of PT Sugi ask the auditor to audit witholding tax art 21 calculation’s process and miscalculation was found. SNI ISO 31000 is used to evaluate the risk assessment process. Based on the evaluation, several improvement need to be done by the internal auditor."

"Skripsi ini membahas mengenai perubahan tarif Pajak Penghasilan 21 final atas Pegawai Negeri Sipil golongan III yang diatur di dalam Peraturan Pemerintah Nomor 80 Tahun 2010 yang mulai berlaku sejak 1 Januari 2011. Tujuan dari penelitian ini adalah menjelaskan dasar pertimbangan pemerintah dalam menerapkan kebijakan perbedaan tarif Pajak Penghasilan 21 final atas honorarium dan imbalan lain yang diterima Pegawai Negeri Sipil golongan III dan IV, menganalisis bagaimana implementasinya, dan menjelaskan dampak kebijakan perbedaan tarif Pajak Penghasilan final tersebut terhadap take home pay Pegawai Negeri Sipil. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Hasil penelitian ini menyimpulkan bahwa dasar pertimbangan pemerintah dalam menerapkan kebijakan perbedaan tarif Pajak Penghasilan 21 final atas honorarium dan imbalan lain yang diterima Pegawai Negeri Sipil golongan III dan IV adalah untuk menciptakan rasa keadilan bagi masing-masing golongan. Implementasi dari kebijakan perubahan tarif Pajak Penghasilan 21 final atas honorarium dan imbalan lain yang diterima Pegawai Negeri Sipil golongan III dan IV yaitu atas golongan III dikenakan tarif 5% dan golongan IV dikenakan tarif 15%. Dampak yang ditimbulkan dengan adanya perbedaan tarif tersebut yaitu terjadi ketimpangan take home pay antara Pegawai Negeri Sipil golongan III dan IV karena perbedaan tarif dibedakan berdasarkan golongan, bukan berdasarkan jumlah honorarium dan imbalan lain yang diterima. Hendaknya pemerintah dalam membuat kebijakan diikuti dengan pengetahuan mengenai besaran honorarium dan imbalan yang diterima Pegawai Negeri Sipil sehingga tidak terjadi ketimpangan take home pay.

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This paper will discuss withholding tax income art. 21 final of tariff alteration on 3rd rank of Public Servants that had been regulated in a Government Regulation number 80, year of 2010 which has been applied since 1 January 2011. The purpose of this research is to explain a government's base consideration in implementing of withholding tax income art. 21 final of tariff differentiation policy over honorarium and other rewards where the 3rd and 4th rank of Public servants received, and to analyze on how to implement it and elaborates the impact of this withholding tax income final of tariff differentiation against their take home pay. This research is using a qualitative method by descriptive research type.

Research output has concluded that government's basic consideration during implementing withholding tax income art. 21 final of tariff differentiation policy over other rewards and honorarium that shall be received by 3rd and 4th rank public servants were to build an equal justice to the grade respectively. Withholding tax income art. 21 final of tariff alteration policy implementation over other rewards and honorarium which had been received by 3rd and 4th rank of public servants state that 3rd rank will be taxed on 5% rate and 15% for 4th rank.

A consequences had incurred of tariff differentiation shows that there is a take home pay imbalances among 3rd and 4th rank of public servants since tariff differentiation is differed based on grade not by other rewards and honorarium. Supposedly for the government in making of policy shall be followed by knowledge of rewards and honorarium measurement for Public Servants in order to prevent a take home pay imbalances."