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"The fiscal policy regarding Income Tax Article 21 born by the government is a tax facility given for certain employees which is expected to be able to stimulate the real sector, be applied and be enjoyed directly by the business party or society; and to regain the purchasing power of the society as well as to reduce the high cost of the economy.

Furnishing facility only for the employees that have fulfilled certain requirements can create inequality on the tax subject, the tax object and the tax burden itself. In addition, the certainty of the implementation of the regulation decreases since the policies regarding this matter have been changed frequently.

This thesis analyzes the government policies pertaining to Income Tax Article 21 on employee's earnings born by the government based on theories as well as equality and certainty principles that should be applied on good fiscal policy. The research is performed analytically by using data methods such as survey, interview, and literature study.

The incentive is the second-best choice that has to be taken by the government in order to satisfy the demand from employees. This condition indicates that the fiscal policy attempts to be in favor of the society but on the other hand overlooks the equality and certainty principles. It also renders the government loss by decreasing tax revenue from Income Tax Article 21.

The equality and certainty should have been acquired if there was a policy regarding the precise tax-deduction which is implemented on all taxpayers and based on assured law. This thesis suggests that the non-taxable income be adjusted since it is inappropriate with the current economic situation."

"Penelitian ini berawal dari dikenakannya surplus atas Bank Indonesia sebagai objek PPh. Tujuan dari penelitian ini adalah untuk mengevaluasi bagaimana pelaksanaan pemenuhan kewajiban pajak penghasilan badan di Bank Indonesia ditinjau melalui asas ease of administration. Penelitian ini menggunakan pendekatan positivis, data dan informasi dikumpulkan melalui wawancara mendalam. Analisis data mengacu pada teori evaluasi Joko Widodo dan asas ease of administration. Hasil penelitian menunjukkan bahwa pelaksanaan pemenuhan kewajiban perpajakan di Bank Indonesia telah sesuai dengan petunjuk teknis, namun timbul beberapa dampak yang perlu diselesaikan. Dilihat dari outputnya, tujuan kebijakan atas pengenaan surplus Bank Indonesia sebagai objek PPh belum tercapai. Apabila ditinjau melalui asas ease of administration, kebijakan ini memenuhi asas kepastian dan kesederhanaan namun belum memenuhi asas efisiensi.

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This study originated from the policy that surplus gained in Bank Indonesia as an object of Income Tax. The purpose of this study was to evaluate how the implementation of the corporate income tax obligations in terms of Bank Indonesia through the principle of ease of administration. This study used a positivist approach, the data and information gathered through in-depth interviews. Data analysis refers to the evaluation of the theory and principles of Joko Widodo. The results showed that the implementation of the fulfillment of tax obligations in accordance with Bank Indonesia has technical guidelines, but it raises some impacts that need to be resolved. Judging from the output, the policy objectives over the imposition of a surplus of Bank Indonesia as the object of Income Tax has not been reached. When viewed through the principle of ease of administration, this policy meets the principle of certainty and simplicity but does not meet the principle of efficiency."

"Skripsi ini bertujuan untuk menganalisis Unifikasi SPT Masa Pajak Penghasilan ditinjau dari asas ease of administration, serta faktor yang mendukung penerapan Unifikasi tersebut. Penerapan Unifikasi ini sendiri berdasarkan pada PerDirjen Pajak nomor PER- 20/PJ/2019. Penelitian ini menggunakan pendekatan kuantitatif deksriptif, dengan teori yang didukung Fritz Neumark mengenai ease of administration and compliance. Hasil penelitian ini menunjukkan bahwa Unifikasi SPT Masa Pajak Penghasilan belum sepenuhnya memperhatikan prinsip-prinsip di dalam asas ease of administration, seperti simplicity. Unifikasi ini memberikan kepastian hukum yang jelas melalui Peraturan Direktorat Jenderal Pajak Nomor PER-20/PJ/2019 yang membahas Unifikasi SPT Masa Pajak Penghasilan serta tidak ada pertentangan peraturan yang lebih tinggi. Wajib Pajak, dalam hal ini PT. XYZ (BUMN) merasa bahwa Unifikasi ini telah membantu pelaporan perpajakan potong/pungut yang terkait seperti PPh Pasal 15, Pasal 22, Pasal 23/26, dan Pasal 4 ayat 2 melalui sistem yang sudah data integrated dengan Direktorat Jenderal Pajak. Hal tersebut berimbas pada Unifikasi yang mana memberikan kenyamanan yang lebih baik dari sisi Wajib Pajak dalam melakukan pelaporan perpajakannya karena efisiensi yang lebih baik atas kompleksitas transaksi yang dibantu oleh penerapan teknologi dalam software dan terkoneksi secara daring, dan Direktorat Jenderal Pajak bisa melihat secara real time atas transaksi yang dilakukan Wajib Pajak. Kesederhanaan ini juga didukung oleh kebutuhan Sumber Daya Manusia yang tidak begitu banyak, karena didominasi oleh sistem yang sudah otomatis melakukan pelaporan perpajakan melalui host-to-host (H2H), sehingga pelaporannya tidak rumit karena sudah otomatis terpotong/dipungut atas transaksi-transaksi yang dilakukan, namun perlu adaptasi atas penerapan Unifikasi di sisi Wajib Pajak dengan software yang digunakan. Unifikasi ini sendiri tidak terlepas dari beberapa faktor pendukung seperti kemajuan teknologi dalam pelaporan pajak, dan standarisasi penomoran Bukti Potong.

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This thesis aims to analyze the Unification of the Periodic Income Tax Return in terms of the principle of ease of administration principles, as well as the factors that support the implementation of the Unification. The implementation of this Unification itself is based on the Director General of Taxation number PER-20 / PJ / 2019. This study uses a descriptive quantitative approach, with a theory supported by Fritz Neumark regarding ease of administration and compliance. The results of this study indicate that the Unification of Periodic Income Tax Returns has not fully paid attention to the principles of ease of administration, such as simplicity. This unification provides clear legal certainty through the Directorate General of Taxes Regulation Number PER-20 / PJ / 2019 which discusses the Unification of Periodic Income Tax Returns and no higher regulatory conflicts. Taxpayers, in this case PT. XYZ (BUMN) feels that this Unification has helped reporting related withholding / collection taxes such as Income Tax Article 15, Article 22, Article 23/26, and Article 4 paragraph 2 through a system that has integrated data with the Directorate General of Taxes. This has an impact on Unification which provides better comfort from the side of the Taxpayer in carrying out tax reporting due to better efficiency over transaction complexity aided by the application of technology in software and connected online, and the Directorate General of Taxes can see in real time transactions conducted by the Taxpayer. This simplicity is also supported by the lack of Human Resources requirements, as it is dominated by a system that automatically reports taxation via host-to-host (H2H), so that reporting is not complicated because it is automatically deducted / collected for transactions made. However, it is necessary to adapt the implementation of Unification on the side of the Taxpayer with the software used. This unification is inseparable from several supporting factors such as technological advances in tax reporting, and standardization of withholding evidence numbering."

"Penelitian ini membahas mengenai Analisis Pajak Penghasilan Final atas Usaha Mikro Kecil Menengah (UMKM) Ditinjau dari Asas Keadilan dan Asas Kemudahan Administrasi. Penelitian ini bertujuan untuk menganalisa bagaimana PPh Final atas UMKM, ditinjau dari asas keadilan, dan dari asas kemudahan administrasi. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif deskriptif. Hasil penelitian menunjukan bahwa PPh Final atas UMKM ditinjau dari asas keadilan adalah tidak adil dan ditinjau dari asas kemudahan administrasi juga tidak mudah, oleh karena itu perlu adanya evaluasi perlu dilaksanakan lebih baik agar mencapai hasil yang maksimal.

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This study discusses the top Final Income Tax Analysis of Micro Small and Medium Enterprises (UMKM) In terms of the principle of justice and the principle of Ease of Administration. This study aims to analyze how the final income over UMKM, in terms of the principles of justice, and of the principle of ease of administration. The method used in this research is descriptive quantitative approach.

The results showed that the final income above the SMEs in terms of the principle of fairness is not fair and in terms of the principle of administrative convenience is not easy, therefore the need for better evaluation needs to be carried out in order to achieve maximum results."