Hasil Pencarian  ::  Simpan CSV :: Kembali

"Tesis ini membahas prinsip kehati-hatian dalam penerapan Foreign Account Tax Compliance Act (FATCA) pada Bank X. Pada tahun 2010 pemerintah Amerika Serikat mengeluarkan suatu ketentuan perpajakan yang dinamakan Foreign Account Tax Compliance Act atau disingkat dengan FATCA, yang merujuk pada ketentuan dalam Hiring Incentives to Restore Employment Act. Tujuan utama dari dibentuknya FATCA adalah untuk menanggulangi penghindaran pajak (tax avoidance) oleh warga negara Amerika Serikat yang melakukan investasi langsung (direct investment) melalui lembaga keuangan di luar negeri ataupun investasi tidak langsung (indirect investment) melalui kepemilikan perusahaan di luar negeri. FATCA mengatur kewajiban yang mengharuskan 2 (dua) entitas luar negeri, yaitu Lembaga Keuangan Asing (Foreign Financial Institution atau FFI) dan Lembaga non-keuangan (Non-Financial Foreign Entities atau NFFE) di luar wilayah Amerika Serikat untuk membuat sebuah perjanjian dan memberikan laporan keuangan kepada badan pemerintah Amerika Serikat yang menangani perpajakan, yaitu US Internal Revenue Service (IRS), mengenai akun atau rekening finansial milik warga Amerika Serikat yang berada pada 2 (dua) entitas tersebut. Kewajiban dalam FATCA tersebut tentunya berpotensi menyinggung peraturan yang berlaku di Indonesia, khususnya di bidang perbankan terkait dengan rahasia bank, karenanya Penulis melalukan penelitian pada salah satu bank Syariah di Indonesia, yaitu Bank X untuk mengetahui bagaimana penerapan FATCA serta kendala-kendala yang dihadapi oleh Bank X serta bagaimana analisa yuridis terhadap prinsip kehati-hatian yang dilakukan Bank X agar tidak melanggar ketentuan terkait rahasia bank dalam pelaksanaan kewajibankewajiban oleh Bank X yang tunduk dalam FATCA. Dalam penulisan ini, Penulis menggunakan metode penelitian normatif sebagai metode yang dipergunakan dalam melakukan penelitian dan penelitiannya bersifat deskriptif dengan menggunakan metode penelitian kepustakaan yang menggunakan jenis data sekunder. Dari hasil penelitian yang digunakan, diketahui dalam penerapan FATCA oleh Bank X memang terdapat kendala-kendala yang dihadapi, namun Bank X telah mengupayakan untuk menerapkan prinsip kehati-hatian agar dalam penerapan FATCA tersebut Bank X tidak melakukan pelanggaran terkait dengan kewajibannya sebagai bank, khususnya terkait dengan rahasia bank.

---

This thesis discusses the prudential principle in the implementation of the Foreign Account Tax Compliance Act (FATCA) in Bank X. In 2010 the US government issued a tax provision called the Foreign Account Tax Compliance Act, or abbreviated with FATCA, which refers to the provisions of the Hiring Incentives to Restore Employment Act. The main objective of the establishment of FATCA is to tackle tax evasion (tax avoidance) by citizens of the United States who perform direct investment through financial institutions abroad or investing indirectly through ownership of overseas companies. FATCA obligations set requires 2 (two) foreign entities, namely the Foreign Financial Institutions (FFI) and non-Financial Institutions (NFFE) outside the United States to make an agreement and provide reports to finance the US government agency that handles taxation, namely the US Internal Revenue Service (IRS), the financial accounts or accounts belonging to US citizens who are in the 2 (two) entities. Obligations under FATCA is certainly potentially offensive regulations in Indonesia, particularly in the banking sector related to bank secrecy, hence the author put through research in one of the Islamic banks in Indonesia, Bank X to find out how the application of FATCA and constraints faced by the Bank X as well as how the juridical analysis of the prudential principle by Bank X in order to not violate the relevant provisions of bank secrecy in the implementation of the obligations by the Bank X which is subject to FATCA. In this paper, the author uses the normative research methods as the methods used in conducting research and descriptive research using library research method that uses secondary data types. The research results are used, known in the application of FATCA by Bank X is contained constraints faced, but the Bank X has sought to apply the prudential principle so that the application of the FATCA Bank X does not violate its obligations as related to the bank, particularly related with bank secrecy."

"Kesepakatan hubungan pemerintahan antara Indonesia dengan Amerika Serikat dalam menerapkan FATCA Foreign Account Tax Compliance Act yang merupakan peraturan unilateral yang diciptakan oleh pemerintah Amerika Serikat, dan telah menjadi isu internasional karena dalam penerapannya akan berdampak terhadap berbagai institusi keuangan di dunia dimana terdapat warga negara Amerika Serikat yang memiliki investasi di luar negara Amerika Serikat. Dalam tulisan ini dirumuskan permasalahan yaitu akibat hukum apa yang muncul sehubungan dengan penerapan FATCA, khususnya dikaji dari aspek yuridis yaitu kerahasiaan bank di Indonesia dan bagaimana implikasi yuridis penerapan FATCA di Indonesia. Pembahasan mencakup akibat hukum yang muncul sehubungan dengan penerapan FATCA khususnya di Indonesia. FATCA dibuat pada 18 Maret 2010 dan berlaku efektif pada 1 Juli 2014, sebagai langkah dalam upaya merespon kasus-kasus penghindaran pajak yang dilakukan oleh warga negara Amerika Serikat. FATCA mewajibkan institusi keuangan asing untuk melaporkan data-data dan transaksi keuangan nasabah asal AS kepada Internal Revenue Service otoritas pajak Amerika Serikat. Indonesia merespon aturan tersebut dengan menjalin kerjasama berupa Intergovernmental Agreement dengan Amerika Serikat. Langkah tersebut diambil Indonesia setelah mempertimbangkan internal setting berupa pentingnya menjaga komitmen kemitraan dengan Amerika Serikat; menghindarkan sanksi withholding tax 30 yang mengancam sustainabilitas lembaga keuangan Indonesia; dan peluang untuk melacak warga negara Indonesia yang melakukan praktik penghindaran pajak serupa atau yurisdiksi mitra secara resiprokal. Serta external setting berupa dukungan negara dalam forum G-20 dan OECD Organization for Economic Cooperation and Development terhadap FATCA, dan menggunakannya sebagai momentum untuk membangun transparansi dalam sektor perpajakan.Adanya komitmen internasional tersebut, memaksa Indonesia mengambil langkah kooperatif karena tidak ingin mendapat resiko terisolasi dari lingkungan internasional, khususnya dalam hal perdagangan dan investasi.

---

A cooperation between Indonesia and United States in the implementation of FATCA Foreign Account Tax Compliance Act . FATCA is a unilateral rules created by the US government, but it became an international issue because the implementation would have an impact to the financial institutions around the world where there is a US citizen has investments. The FATCA framework is intended to reduce the degree of foreignunderreporting, underpayment and non filing that gave rise to the offshoreportion of the federal tax gap. It aims to achieve this by requiring foreignfinancial conduits to establish tiered reporting and payment systems that trace for the IRS US source cross border portfolio income remittances to individual offshore financial accounts directly or beneficially held by US persons. In this paper, the problem of legal issues that arise in relation to the implementation FATCA , especially examined from the juridical aspect of bank secrecy in Indonesia and how how the juridical implications of FATCA implementation in Indonesia. The discussion covers the legal issues that arise in connection with the application of FATCA especially in Indonesia.The tax act created on March 18, 2010 and became effective on July 1, 2014, as a step in the effort to respond to cases of tax evasion committed by US citizens. FATCA requires the foreign financial institutions to report personal data and financial transactions of customers from the US to the Internal Revenue Service US tax authorities. The move was taken after considering the internal settings the importance of maintaining a commitment to a comprehensive partnership with the US avoid the 30 withholding tax penalty that threaten the sustainability of financial institutions in Indonesia and the opportunity to investigate the Indonesian citizens who use offshore banks to avoid tax or reciprocal partner jurisdictions. As well as external setting considerations the support of countries in the G 20 and the OECD Organization for Economic Cooperation and Development on FATCA, and use it as momentum to build transparency in the taxation sector. That international commitments, forcing Indonesia to take steps cooperatively as a preventive action to avoid the risk of being isolated from the international environment, particularly in terms of trade and investment."

"Penelitian ini bertujuan memberi bukti empiris pengaruh fungsi-fungsi pelayanan, konsultasi, dan pengawasan perpajakan yang dilaksanakan oleh Account Representative, baik secara sendiri maupun simultan, terhadap kepatuhan perpajakan Wajib Pajak. Metode penelitian yang digunakan adalah metode campuran. Penelitian dilaksanakan dengan melakukan survei terhadap Wajib Pajak efektif yang terdaftar, Account Representative, dan pejabat terkait pada KPP Pratama Jakarta Kebayoran Lama. Hasil pengujian menunjukkan bahwa hanya fungsi pelayanan yang berpengaruh positif terhadap kepatuhan perpajakan, sedangkan fungsi konsultasi dan pengawasan tidak. Hasil uji hipotesis secara simultan menunjukkan bahwa ketiga fungsi tersebut berpengaruh positif terhadap kepatuhan perpajakan Wajib Pajak.

---

This study is conducted to provide empirical evidence about influence of service, consultation, and supervision functions of taxation undertaken by the Account Representative, either individually or simultaneously, to the taxpayer's compliance. The research method used is mixed method. The research is conducted by surveying the taxpayer effectively registered, Account Representative, and relevant officials on KPP Pratama Jakarta Kebayoran Lama. The result shows that only service function which has positive influence on tax compliance, while the consultation and supervision functions do not have influence. Simultaneous hypothesis test results show that these three functions positively effect on tax compliance."

"Tesis ini membahas efek jangka panjang kebijakan Sunset Policy yang pernah diterapkan pada tahun 2008-2009 dalam upaya meningkatkan penerimaan dan kepatuhan pajak. Penelitian ini adalah penelitian empiris dengan menggunakan metode regresi terhadap penerimaan pajak dan metode uji t terhadap kepatuhan pajak. Hasil olah statistik data deret waktu sepanjang tahun 2004-2014 menunjukkan bahwa Sunset Policy memiliki efek terhadap penerimaan pajak, tapi tidak terhadap kepatuhan pajak.

---

This thesis focuses on analyzing the long-run effect of Sunset Policy which was held within 2008-2009 in an effort to increase tax revenue and tax compliance. This is an empirical study using regression method for the tax revenue and pairedsamples

t-test for the tax compliance. The estimated time series data along 2004-2014 statistically indicates that Sunset Policy has long-run effect to generate tax revenue, but unlikely increase tax compliance"

"Kebijakan sunset policy Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) diterapkan Pemerintah Kota Depok sebagai dampak adanya pandemi COVID-19 di Kota Depok. Kebijakan tersebut bertujuan untuk merangsang Wajib Pajak untuk tetap taat melaksanakan Pemerintah Kota Depok berharap agar dapat menjaga stabilitas penerimaan daerah dan meningkatkan penerimaan PBB-P2 serta merangsang Wajib Pajak untuk tetap taat melaksanakan kewajiban perpajakan pada masa Pandemi COVID-19 di Kota Depok, harapan tersebut merepresentasikan penerimaan dan kepatuhan sebagai tujuannya, namun, pada tahun 2020 penerimaan PBB-P2 sudah melampaui target pada tahun 2020, sehingga pada tulisan ini, penulis berfokus pada kepatuhan dengan menggunakan teori faktor-faktor yang mempengaruhi kepatuhan pajak menurut Gunadi, yaitu compliance cost, tax regulation, dan law enforcement. Dalam penelitian ini digunakan pendekatan metode secara kualitatif dengan wawancara mendalam dan juga paradigma post-positivism. Dari penelitian ini, kebijakan sunset policy PBB-P2 dianggap memudahkan Wajib Pajak dari sisi compliance cost, namun untuk tax regulation, dan law enforcement kurang cukup baik.

---

Sunset Policy on Urban and Rural Tax applicated by The Local Government of Depok City as an impact of COVID-19 Pandemic in Depok City, with applicating sunset policy, The Local Government of Depok City aimed to maintain the stability of local government income, escalate the income of urban and rural land and building tax, and stimulate the taxpayer to remain their compliances on the period of Covid-19 Pandemic in Depok City, the aim represents revenue and compliance as it’s objective, however, in the year of 2020, the government revenue of urban and rural land and building tax had transcended, so, in this thesis, the writer’s focus is on tax compliance, using the factors on determining the tax compliance theory from Gunadi, in which states that tax compliance is affected by compliance cost, tax regulation, and law enforcement. This reseacrh is done by using qualitative method with in-depth interviews, and post-positivism paradigm. From this research, the sunset policy PBB-P2 is presumed to ease the taxpayer from the compliance cost side, but on the other hand, the tax regulations and law enforcement aren’t really good enough."

"Penelitian ini dilatarbelakangi oleh ketidakpatuhan yang dilakukan oleh PT X atas kewajiban perpajakannya sebagai Wajib Pajak di KPP PMA Tiga. Terdapat Account Representative (AR) sebagai pelaksana pengawasan kepatuhan Wajib Pajak, serta Kepala Seksi Pengawasan sebagai penanggungjawab pada pengawasan kepatuhan Wajib Pajak di KPP PMA Tiga. Setelah diberikan pengawasan oleh AR, PT X terindikasi tindak pidana di bidang perpajakan berupa penggelapan pajak. Oleh karena itu, tujuan dari penelitian ini adalah untuk menganalisis pengawasan kepatuhan Wajib Pajak atas kasus penggelapan pajak PT X, serta kendala yang dihadapi oleh KPP PMA Tiga. Metode penelitian dilakukan dengan menggunakan pendekatan kualitatif dan teknik analisis data kualitatif. Hasil yang diperoleh melalui wawancara dan studi literatur pada pihak yang terlibat menyatakan bahwa pengawasan kepatuhan WP di KPP PMA Tiga telah sesuai dengan SE-39 Tahun 2015, terdapat perbedaan dari penerapan SE-39 Tahun 2015 dengan SE-05 Tahun 2022 mengenai pengawasan kepatuhan Wajib Pajak, serta terdapat beberapa kendala yang dihadapi dalam melakukan pengawasan terhadap Wajib Pajak di KPP PMA Tiga. Kendala-kendala yang dihadapi dalam pengawasan kepatuhan PT X di KPP PMA Tiga, yaitu kurangnya waktu untuk mempelajari proses bisnis PT X, kurangnya fasilitas yang memadai, dan PT X yang tidak memberikan penjelasan. Hal yang harus dilakukan oleh KPP PMA Tiga dalam menghadapi kendala-kendala tersebut, yaitu mempelajari lebih dalam terkait dengan pedoman pengawasan kepatuhan WP yang sudah diperbaharui, serta memperkerjakan pihak ketiga untuk membantu pekerjaan Account Representative dalam melakukan pengawasan terhadap kepatuhan Wajib Pajak.

---

This research is motivated by non-compliance by PT X on its tax obligations as a taxpayer at KPP PMA Tiga. There is an Account Representative (AR) as the implementer of taxpayer compliance supervision, as well as the Head of the Supervision Section as the person in charge of supervising taxpayer compliance at KPP PMA Tiga. After being given supervision by AR, PT X is indicated to be a criminal offense in the field of taxation in the form of tax evasion. Therefore, the purpose of this study is to analyze the supervision of taxpayer compliance in the PT X tax evasion case, as well as the obstacles faced by KPP PMA Tiga. The research method was conducted using a qualitative approach and qualitative data analysis techniques. The results obtained through interviews and literature studies on the parties involved state that the supervision of taxpayer compliance at KPP PMA Tiga is in accordance with SE-39 of 2015, there are differences from the application of SE-39 of 2015 with SE-05 of 2022 regarding the supervision of taxpayer compliance, and there are several obstacles faced in supervising taxpayers at KPP PMA Tiga. The obstacles faced in supervising PT X's compliance at KPP PMA Tiga are the lack of time to study PT X's business processes, the lack of adequate facilities, and PT X not providing explanations. Things that must be done by KPP PMA Tiga in dealing with these obstacles, namely studying more deeply related to the updated taxpayer compliance supervision guidelines, and hiring a third party to assist the Account Representative's work in supervising taxpayer compliance."

"ABSTRAKSkripsi ini mengkaji evaluasi kepatuhan pajak PT XYZ terkait dengan pajak dan akuntansi perpajakannya dalam tiga tahun terakhir (tahun 2016-2018). Tujuan dari penelitian ini adalah mengevaluasi kepatuhan pajak PT XYZ sebagai perusahaan yang bergerak di bidang perhotelan dengan metode studi kasus, yaitu membandingkan dokumen dan informasi perpajakan PT XYZ yang diperoleh penulis dengan peraturan pajak berlaku. Hasil dari penelitian ini menemukan bahwa PT XYZ sebagai perusahaan yang bergerak di bidang perhotelan memiliki aspek pajak yang melekat, seperti Pajak Pertambahan Nilai (PPN), Pajak Penghasilan (PPh), dan Pajak Daerah. Hasil evaluasi kepatuhan pajak pada PT XYZ pada tahun 2016 masih kurang patuh, namun untuk tahun 2017 dan 2018 hasil kepatuhan PT XYZ telah membaik dibandingkan tahun sebelumnya. Sebagai objek Pajak Daerah, PT XYZ tidak melakukan kredit pajak atas PPN nya dikarenakan nilai pajak masukan PT XYZ tidak material terhadap nilai pendapatan PT XYZ.

---

ABSTRACT

This study examines the evaluation of PT XYZ's tax compliance in relation to taxation and tax accounting in the last three years (2016-2018). The purpose of this study is to evaluate the tax compliance of PT XYZ as a company that engaged in the hospitality sector with a case study method, by comparing the documents and tax information of PT XYZ with applicable tax regulations. The results of this study found that PT XYZ as a hospitality company has tax aspects, such as Value Added Tax (PPN), Income Tax (PPh), and Regional Taxes. The results of the tax compliance evaluation at PT XYZ in 2016 are still not compliant, but for 2017 and 2018 the results of PT XYZ's compliance have improved compared to the previous year. As an object of Regional Tax, PT XYZ does not conduct tax credit on its VAT because PT XYZ's input tax value is not material to PT XYZ's income value.

"

"This writing is aimed to describe how is the role of Account Representative (AR) in increasing tax servicing and the Taxpayer compliance after the implementation of Modem Taxation Administration System (SAPM). In this research is explained background/basic thinking of SAPM implementation at Foreign Investment Tax Office Four, for realizing the highest level of voluntary compliance, the conviction level against high taxation administration and high productivity of taxation agency. The implementation of Modem Taxation Administration System was started with the change of organization structure and taxation information system technology. Organization structure was designed based on the functions of covering servicing, inspection, supervision, collecting, objection functions, based on tax type as determined before. The most prominent change element is the establishment of Account Representative position (AR) who is responsible for servicing and supervising Taxpayer compliance. AR becomes connector between tax office and Taxpayer who is responsible for submitting taxation information effectively and professionally.

In this thesis writing is used descriptive method with qualitative and quantitative approaches, a method to uncover conditions and factual problem happened in this time. Based on said method, the research in this writing would be focused to analyze the role of AR in increasing servicing and Taxpayer compliance at Foreign Investment Tax Office Four after SAPM implementation.

The research result indicated that the role of AR in SAPM implementation at Foreign Investment Tax Office Four is very dominant and influence servicing to Taxpayer. With the existence of AR as Liaison Officer between Tax Office and Taxpayer in creating servicing and inspection functions against tax compliance becoming more effective. Even though there is some settlement of Taxpayer application out of time, but based on research, the said delay is largely caused by the lack of Taxpayer understanding level concerning the order, procedure and formal completeness which should be provided when requesting application to Foreign Investment Tax Office Four.

The role of AR in increasing Taxpayer compliance in submitting annual SPT 2004 with SPT electronic application is not optimal yet. Based on this research, many obstacles were faced by AR in executing socialization and e-SPT training against Taxpayer causing the level of Taxpayer to use e-SPT application is still low.

In order that SAPM can be done optimally for increasing tax servicing and Taxpayer compliance in submitting annual SPT at Foreign Investment Tax Office Four, can be done various efforts, with increasing the role of Account Representative (AR) in inspecting and giving taxation information to Taxpayer, maximizing the application of Sl-DJP with conducting the completing of the available system in this time, as well reconstruction and increase Human Resources quality in Foreign Investment Tax Office Four followed by the increase of moral quality in the event of developing awareness for increasing servicing to Taxpayer. With awarding good servicing to Taxpayer is expected can increase also the voluntary Taxpayer compliance, so that Foreign Investment Tax Office Four can maximize duties in the event of state income from tax sector."