Hasil Pencarian  ::  Simpan CSV :: Kembali

"[ABSTRAKLaporan ini menjelaskan mengenai proses penghapusan Nomor Pokok WajibPajak bagi ekspatriat Jepang yang sebelumnya adalah Wajib Pajak Dalam NegeriIndonesia, yang akan meninggalkan Indonesia untuk selama-lamanya. Selain itu,laporan ini akan menjelaskan proses pemeriksaan perpajakan pada ekspatriattersebut, di mana proses pemeriksaan ini untuk menguji kepatuhan pemenuhankewajiban perpajakan, dan proses pemeriksaan ini akan menentukan keputusandari penghapusan Nomor Pokok Wajib Pajak. Hasil penelitian ini menunjukkanbahwa proses penghapusan Nomor Pokok Wajib Pajak telah mengikuti peraturan yang berlaku, dan ekspatriat Jepang ini telah memenuhi kewajiban perpajakannya, sehingga permohonan untuk penghapusan Nomor Pokok Wajib Pajaknya dikabulkan.

---

ABSTRACTThis report explains about Tax ID Cancellation process for Japanese inboundassignee who previously was an Indonesian taxpayer, which will leave Indonesiaforever. In addition, this report explains about tax audit process on this inboundassignee, where the process of this audit is to test compliance fulfillment of taxobligations, and this examination process will determine the decision of theabolition of Tax ID Cancellation. The results shows that the Tax ID Cancellationprocess has followed the applicable regulations, and Japanese inbound assignee is in compliance with tax obligations, so that requests for Tax ID Cancellation is granted., This report explains about Tax ID Cancellation process for Japanese inboundassignee who previously was an Indonesian taxpayer, which will leave Indonesiaforever. In addition, this report explains about tax audit process on this inboundassignee, where the process of this audit is to test compliance fulfillment of taxobligations, and this examination process will determine the decision of theabolition of Tax ID Cancellation. The results shows that the Tax ID Cancellationprocess has followed the applicable regulations, and Japanese inbound assignee is in compliance with tax obligations, so that requests for Tax ID Cancellation is granted.]"

"Laporan akhir magang ini membahas mengenai prosedur, permasalahan, penyebab, dan dampak yang timbul dari penerapan pendaftaran dan penghapusan Nomor Pokok Wajib Pajak Indonesia di era globalisasi. Laporan akhir magang ini juga bertujuan untuk mencerahkan semua stakeholder perpajakan tentang pendaftaran dan penghapusan Nomor Pokok Wajib Pajak (NPWP) berdasarkan Undang-Undang Ketentuan Umum Perpajakan dan Peraturan Direktorat Jenderal Pajak Nomor PER-20 /PJ/2013, agar tidak bisa lagi menganggap remeh semua aspek perpajakan dimulai dari pendaftaran dan penghapusan NPWP. Selain itu, dapat memberikan dorongan dan saran serta mengingatkan kepada Direktorat Jenderal Pajak (DJP) untuk melakukan tata kelola di bidang perpajakan lebih baik dimulai dari pendaftaran dan penghapusan NPWP perorangan, terutama untuk pekerja asing atau ekspatriat di era globalisasi.

---

This internship final report is to discuss the procedures, issues, causes, and effects arising from the application of the Indonesia tax ID registration and cancellation in the era of globalization. This internship final report also aims to enlighten all taxation stakeholders about the tax ID registration and the cancellation under the Taxation General Provisions Act and Directorate General of Taxation Regulation Number PER-20/PJ/2013, so that it can no longer underestimate all aspects of taxation begins from the tax ID registration and cancellation. In addition, it can provide encouragement and advice as well as remind the Directorate General of Taxation to conduct governance in taxation better starting from tax ID registration and cancellation for individual, primarily for foreign or expatriate workers in the era of globalization."

"Penelitian ini membahas mengenai penerapan PER-43/PJ/2011 dilihat dari sudut pandang kepastian hukum terkait pemajakan atas TKA yang telah meninggalkan Indonesia dan mendapat penghasilan sehubungan dengan pekerjaan. Metode penelitian yang digunakan adalah metode kualitatif deskriptif dengan teknik analisis data kualitatif. Dalam menentukan status subjek pajak, fokus argumentasi terletak pada peran NPWP dan arti dari “meninggalkan Indonesia selama-lamanya.” Berdasarkan hasil penelitian ini PER-43/PJ/2011 dianggap tidak memperhatikan asas kepastian hukum baik dari segi subjek, objek, tarif, dan ketentuan formal. Selain itu masih ditemukan permasalahan perpajakan yang bersifat teknis seperti penundaan pencabutan NPWP

---

This study focus on the application of PER-43 / PJ / 2011 seen from the perspective of legal certainty related to taxation of foreign workers who have left Indonesia and earn income in connection with the work. The research method used is descriptive qualitative method with qualitative data analysis technique. In determining the status of the tax subject, the focus of the argument lies in the role of the Tax ID Number and the meaning of "leaving Indonesia forever." Based on the results of this study PER-43 / PJ / 2011 is considered not to consider the principle of legal certainty in terms of subject, object, tariff, and formal requirements. Besides, there are still a technical tax issues such as delay of NPWP revocation"

"[ABSTRAKLaporan ini berisi tentang proses registrasi Nomor Pokok Wajib Pajak (NPWP) sertaanalisis perhitungan dan pelaporan Pajak Penghasilan Orang Pribadi denganmengambil kasus pada ekspatriat Jepang yang melakukan pekerjaan di Indonesia.Proses pendaftaran NPWP dilakukan sebagai salah satu pemenuhan kewajibansebagai Subjek Pajak Dalam Negeri. Sedangkan perhitungan Pajak Penghasilandijelaskan dengan menggunakan kasus dalam berbagai kondisi ekspatriat, yaituadanya penghasilan sehubungan dengan pekerjaan yang berasal dari dalam dan luarnegeri, penghasilan bunga serta kredit pajak atas pemotongan pajak di luar negeri.Selain itu dijelaskan pula pencatatan akuntansi terkait pembayaran gaji danpenyetoran PPh Pasal 21 oleh perusahaan. Hasil penelitian menunjukkan bahwa proses registrasi NPWP dan perhitungan serta pelaporan pajak penghasilan yang dilakukan telah sesuai dengan peraturan perpajakan yang berlaku di Indonesia.

---

ABSTRACTThis report explain the tax ID registration process, and treatment of income taxcalculation and reporting for Japanese expatriate works in Indonesia. The tax IDregistration process is one of the fulfillment of obligations as an Indonesian taxresidence. Income tax calculation are explained by several conditions, such asemployment income paid from Indonesia and Japan, interest income from Japansource, and treatment for tax credit of income tax withheld in Japan. Moreover, thisreport explain the accounting treatment related to the payment of salaries andremittance of article 21 income tax by the company. The results of this report showsthat the tax ID registration process, and income tax calculation and reporting process have complied with Indonesian Tax regulations. ;This report explain the tax ID registration process, and treatment of income taxcalculation and reporting for Japanese expatriate works in Indonesia. The tax IDregistration process is one of the fulfillment of obligations as an Indonesian taxresidence. Income tax calculation are explained by several conditions, such asemployment income paid from Indonesia and Japan, interest income from Japansource, and treatment for tax credit of income tax withheld in Japan. Moreover, thisreport explain the accounting treatment related to the payment of salaries andremittance of article 21 income tax by the company. The results of this report showsthat the tax ID registration process, and income tax calculation and reporting process have complied with Indonesian Tax regulations. , This report explain the tax ID registration process, and treatment of income taxcalculation and reporting for Japanese expatriate works in Indonesia. The tax IDregistration process is one of the fulfillment of obligations as an Indonesian taxresidence. Income tax calculation are explained by several conditions, such asemployment income paid from Indonesia and Japan, interest income from Japansource, and treatment for tax credit of income tax withheld in Japan. Moreover, thisreport explain the accounting treatment related to the payment of salaries andremittance of article 21 income tax by the company. The results of this report showsthat the tax ID registration process, and income tax calculation and reporting process have complied with Indonesian Tax regulations. ]"

"Laporan ini menjabarkan mengenai perlakuan, penghitungan dan pelaporan pajak penghasilan ekspatriat sebagai wajib pajak dalam negeri yang memperoleh penghasilan dari Indonesia. Pada tahun pajak yang berjalan, yaitu Tahun Pajak 2014, pasangan ekspatriat (istri) juga bekerja dan menerima penghasilan dari satu pemberi kerja serta diberikan NPWP baru yang mengakibatkan pelaporan pajak penghasilan antara suami dan istri dilakukan secara terpisah dengan status perpajakan MT. Namun melalui pengamatan lebih lanjut, pasangan ekspatriat ini memiliki alternatif lain dalam perlakuan, penghitungan, dan pelaporan pajak penghasilan mereka yang secara tidak langsung lebih memudahkan dan menghemat usaha, uang dan waktu.

---

This report explains about expatriate's individual income tax treatment, calculation and filing tax as Indonesian tax resident who get monthly income from Indonesia. In the current tax year, which is Tax Year 2014, spouse of this expatriate (wife) works and receives regular income from one employer and accepted new tax identification number that leads to separate tax filing between husband and wife with filing status as "MT". After a further observation, the expatriate can do another alternative income tax treatment, calculation and filing tax which is easier, spend less effort, time and money."

"

Tujuan penulisan laporan magang ini adalah mengevaluasi proses perhitungan, pengisian, dan pelaporan Surat Pemberitahuan Tahunan Pajak Penghasilan (SPT Tahunan PPh) yang dilaporkan oleh ekspatriat sebagai Wajib Pajak Dalam Negeri Indonesia berdasarkan peraturan perundang-undangan perpajakan yang berlaku. Proses evaluasi atas perhitungan, pengisian dan pelaporan SPT Tahunan dijelaskan dengan membandingkan empat kasus SPT ekspatriat yang berbeda kondisi atau sumber penghasilannya. Berdasarkan hasil evaluasi, praktik perhitungan dan pelaporan SPT Tahunan PPh telah sesuai dengan ketentuang perpajakan yang berlaku. Namun, masih terdapat praktik pengisian SPT Tahunan Pajak Penghasilan yang belum sesuai, yaitu ada SPT Tahunan yang tidak dilengkapi dengan daftar harta dan/atau utang serta daftar susunan anggota keluarga. Walaupun dalam pengisian melalui sistem e-Filing dokumen SPT Tahunan tersebut diterima, namun ketidaklengkapkan ini tetap berpotensi untuk dianggap sebagai pelanggaran ketentuan oleh pemeriksa pajak.

---

The purpose of writing this internship report is to evaluate the process of calculating, filing, and reporting the Annual Income Tax Return reported by expatriates as Indonesian Tax Resident based on tax legislation that applies to individual taxpayers. The process of evaluating the calculation, filing, and reporting of the Annual Income Tax Return is explained by comparing four cases of expatriate’s Tax Return that have different conditions or sources of income obtained. Based on the evaluation result, it shows that the practice of calculation and reporting of the Annual Income Tax Returns are in accordance with applicable tax legislation. However, there are still some practices in filing the Annual Income Tax Return that are not in accordance with the applicable tax legislation, that is the absence of filing the list of assets and/or liabilities and list of family members. Although in filing out through e-Filing system the Tax Return document is accepted, but this incompleteness has the potential to be considered as a violation of tax legislation by the tax auditor.

"

"ABSTRAKPemeriksaan pajak merupakan salah satu cara otoritas pajak untuk mengetahui kebenaran pengungkapan kewajiban perpajakan dari Wajib Pajak WP . Penelitian ini bermaksud untuk mengetahui perubahan respons Wajib Pajak Orang Pribadi setelah mengalami pemeriksaan pajak dibandingkan dengan yang tidak mengalami pemeriksaan pajak. Untuk mengetahui perbandingan tersebut digunakan metode difference-in-differences yang merupakan salah satu metode untuk mengukur dampak kebijakan impact evaluation . Data yang digunakan dalam penelitian merupakan data pelaporan Surat Pemberitahuan Tahunan Wajib Pajak Orang Pribadi dari tahun 2009-2014 yang diperoleh dari Direktorat Jenderal Pajak. Data berupa pelaporan pajak dari Wajib Pajak diharapkan mencerminkan perilaku yang lebih riil jika dibandingkan dengan data eksperimental. Hasil estimasi menunjukkan bahwa Wajib Pajak yang mengalami pemeriksaan cenderung untuk mengungkapkan pelaporan penghasilannya lebih tinggi dibandingkan dengan Wajib Pajak yang sama sekali tidak mengalami pemeriksaan.

---

ABSTRACTA tax audit is a tool for tax authorities to know the truth of disclosure of tax from taxpayers. This research intends to find out the change of response of Individual Taxpayer after experiencing tax audit compared with that not having tax audit. To find out the comparison, the difference in differences method is used to measure the impact of the policy impact evaluation . The data used in this research is derived from individual tax return from 2009 2014 obtained from the Directorate General of Taxes Indonesian tax authority . Data which are derived from the individual tax return is expected to reflect a more realistic behavior from individual. The result of the estimation indicates that the taxpayer experiencing the audit inspection tends to disclose the reporting of his income higher than the taxpayer who has not experienced any audit at all."

"Laporan magang ini bertujuan untuk mengevaluasi proses penyusunan sanggahan dan tanggapan SPHP PPh Pasal 23 atas pemeriksaan pajak pada PT A serta melakukan refleksi diri atas pengalaman yang diperoleh selama magang. Pemeriksaan pajak atas PT A dilakukan sebagai tujuan lain dalam tujuan pemeriksaan pajak. PT A tidak menyetujui hasil pemeriksaan dalam SPHP sehingga PT A memberikan sanggahan serta tanggapan yang dilengkapi dengan bukti-bukti pendukung. Hasil dari pemeriksaan pajak menunjukkan terdapat kurang bayar atau SKPKB untuk PPh Pasal 23 yang harus dibayar oleh PT A. SKPKB diberikan karena kegagalan PT A dalam menyajikan bukti pendukung pada transaksi dengan PT M yang seharusnya bukan objek pajak PPh Pasal 23. Selain dari transaksi tersebut, PT A telah melakukan pemotongan PPh atau Witholding Tax sesuai dengan UU KUP. Sehubungan dengan penulisan refleksi diri, pengalaman berharga dan bermanfaat yang diperoleh selama melakukan kegiatan magang adalah mendapat kesempatan terlibat dalam proses penyusunan sanggahan serta tanggapan atas ketidaksetujuan PT A terhadap hasil pemeriksaan yang tertuang dalam SPHP, dan kesempatan terlibat dalam pembahasan akhir dengan pemeriksa pajak di kantor pajak

---

This apprenticeship report aims to evaluate the process of preparing the rebuttal and response of SPHP PPh Article 23 on tax audits at PT A and to reflect on the experiences gained during the internship. The tax audit on PT A is carried out as another purpose for tax audit purposes. PT A did not accept the results of the examination in the SPHP so PT A gave a rebuttal and a response accompanied by supporting evidence. The results of the tax audit indicated that there was an underpayment or tax underpayment assessment lette for PPh Article 23 that had to be paid by PT A. The tax underpayment assessment letter was given due to PT A's failure to present supporting evidence of the transaction with PT M which should not have been the object of Article 23 PPh tax. Apart from the transaction, PT A has deducted Income Tax or Witholding Tax in accordance with the KUP Law. In connection with writing self-reflection, the valuable and useful experience gained during the internship is the opportunity to be involved in the process of preparing the rebuttal and response to PT A's disapproval of the results of the examination contained in the SPHP, and the opportunity to be involved in the final discussion with the tax auditor at the tax office."

"Laporan ini menjelaskan perlakuan dan penghitungan Pajak Penghasilan pada ekspatriat Filipina sebagai Wajib Pajak Dalam Negeri Indonesia yang bekerja di Indonesia. Perlakuan dan penghitungan Pajak Penghasilan dijelaskan dengan menggunakan kasus dari berbagai macam kondisi ekspatriat. Praktik perlakuan dan penghitungan Pajak Penghasilan akan dibandingkan dengan peraturan perpajakan yang berlaku. Laporan ini juga menjelaskan dampak dari adanya penghasilan sehubungan dengan pekerjaan yang bersumber dari Singapura pada posisi pajak ekspatriat saat pelaporan SPT Tahunan. Hasil penelitian menunjukkan bahwa praktik perlakuan dan penghitungan Pajak Penghasilan telah sesuai dengan peraturan perpajakan yang berlaku.

---

This report explains the income tax treatment and calculation for Filipino expatriate as Indonesian tax resident who works in Indonesia. Income tax treatment and calculation are explained by using various cases of expatriate conditions. The practice of tax treatment and calculation will be compared to the tax regulations that have been determined. This report also explains about the impact of expatriate overseas employment income on expatriate tax position at the filing time of annual income tax return. The results from this report show that the practice of tax treatment and calculation in accordance with tax regulations that have been determined."

"Pemanfaatan Teknologi Informasi berbasis internet telah berkembang dengan pesat, Direktorat Jenderal Pajak saat ini telah melakukan transformasi sistem registrasi NPWP yang berbasis online. Hal ini dilakukan untuk meningkatkan kepatuhan Wajib Pajak. penelitian ini bertujuan membahas apa saja yang telah dilakukan oleh Direktorat Jenderal Pajak dalam melaksanakan transformasi sistem Registrasi NPWP serta menganalisis sistem aplikasi e-Registration ditinjau dari asas ease of administration. Penelitian dilakukan dengan metode post-positivist dengan teknik pengumpulan data wawancara mendalam. Hasil penelitian menunjukkan bahwa terdapat beberapa transformasi yang dilakukan DJP berupa integrasi data dengan sistem OSS dan AHU Online, serta sistem besar yang akan menggantikan SIDJP yaitu COTS. Kendala dalam melakukan transformasi sistem berupa belum adanya kesamaan basis data dan kurangnya sosialisasi.

---

Utilization of internet-based information technology is now growing so rapidly, The Directorate General of Taxation has now transformed an online Tax ID Number registration system. This is done to improve taxpayer compliance. This study aims to discuss what has been done by the Directorate General of Taxes in carrying out the transformation of the Tax ID Registration system and analyze the e-Registration application system in terms of the ease of administration principle. The research was conducted with quantitative methods with techniques for collecting in-depth interview data. The results showed that there were several transformations carried out by DGT consisting of integrated data with the OSS and AHU Online systems, as well as large systems that would involve SIDJP, namely COTS. Constraints in carrying out a system transformation include lack of similarity in the database and lack of socialization."