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"Wajib Pajak dengan self assessment system membutuhkan pendampingan Konsultan Pajak untuk memberikan jasa perpajakan dalam rangka melaksanakan hak dan memenuhi kewajiban perpajakannya sesuai dengan peraturan perundang-undangan perpajakan. Regulasi profesi Konsultan Pajak hanya diatur setingkat Peraturan Menteri. Padahal seharusnya Konsultan Pajak diatur di tingkat peraturan perundang-undangan. Tesis ini ditulis dengan tujuan menganalisis pengaturan profesi Konsultan Pajak agar mempunyai kepastian hukum dan menganalisis implikasi Putusan Mahkamah Konstitusi No. 63/PUU-XV/2017 terhadap Undang-Undang tentang Ketentuan Umum dan Tata Cara Perpajakan dan Peraturan Menteri Keuangan terkait profesi Konsultan Pajak. Penelitian ini merupakan penelitian hukum normatif atau penelitian hukum doktrinal dengan data sekunder yang terdiri dari bahan hukum primer, bahan hukum sekunder, dan bahan hukum tersier dengan pendekatan perundang-undangan (statute approach), pendekatan kasus (case approach), dan pendekatan historis (historical approach). Pentingnya kehadiran Konsultan Pajak dalam dunia perpajakan harus diatur dalam peraturan perundang undangan setingkat undang-undang untuk memberikan landasan dan kepastian hukum. Implikasi Putusan Mahkamah Konstitusi No. 63/PUU-XV/2017 memberi kesempatan bagi profesi lain termasuk advokat untuk dapat menjadi kuasa Pajak yang sebelumnya hanya berlaku bagi konsultan pajak dan Karyawan Wajib Pajak. Perlu melakukan perubahan aturan Peraturan Perundang-undangan dan Peraturan Menteri Keuangan terkait profesi Konsultan Pajak sebagai Kuasa Wajib Pajak agar tidak ada pembatasan subyek sebagai kuasa perpajakan yang bukan Konsultan Pajak dan segera menyusun dan mengesahkan Rancangan Undang-Undang (RUU) tentang Konsultan Pajak.

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Taxpayers with a self-assessment system need assistance from a Tax Consultant to provide tax services in order to exercise their rights and fulfil their tax obligations in accordance with tax laws and regulation. A Tax Consultant Regulations only arranged in Ministry regulation level. Even though, the Tax Consultant should be regulated at the level of legislation. This thesis was written with the aim of analyzing the professional arrangement of Tax Consultants in order to have legal certainty and analyze implication the decision of constitutional court No. 63/PUU-XV/2017 of the Law concerning General Provisions and Procedures for Taxation and Regulation of the Minister of Finance related to the profession of Consultants. This research is legal research or doctrinal legal research. By secondary data consisting of primary legal materials, secondary legal materials, and tertiary legal materials with statute approach, case approach, and historical approach. The present of Tax Consultant is very important in the world of taxation and must be regulated in legislation at the level of the law to provide a legal basis and certainty. Implications decision of Constitutional Court No. 63 / PUU-XV / 2017 gives an opportunity for other professions including advocates to become tax authorities who previously only applied to tax consultants and taxpayer employees. It is necessary to amend the rules and regulations of the Minister of Finance related to the profession of Tax Consultants as Taxpayers' Authorities so that there are no subject restrictions as tax authorities who are not Tax Consultants and immediately compile and approve the Draft Law on Tax Consultants."

"Tujuan negara Indonesia yang tercantum dalam Pembukaan UUD 1945 adalah terciptanya kesejahteraan bagi seluruh rakyat Indonesia. Pajak sebagai salah satu tulang punggung pendapatan negara menerapkan self assesment system dalam memungut pajak dari masyarakat. Namun dalam penerapannya, sistem ini seringkali disalah gunakan oleh Wajib Pajak sehingga menimbulkan kerugian bagi negara. Direktorat Jenderal Pajak melakukan upaya penegakan hukum dalam mengembalikan kerugian negara yang telah ditimbulkan oleh Wajib Pajak. Hasil penelitian menunjukkan bahwa, pertama, dalam menentukan kerugian negara haruslah ditentukan jumlah yang nyata dan pasti. Kedua, berkaitan penerapan pertanggung jawaban korporasi di bidang perpajakan sudah semestinya diterapkan. Hal ini dikarenakan perusahaan yang dapat disamakan dengan manusia yang memiliki pikiran dan dapat melakukan perbuatan ikut menikmati keuntungan dari penyimpangan penerapan self assesment system dibidang perpajakan.

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Indonesia has aimed to achieve social welfare purpose as stated in The Preamble of Constitution 1945. Tax is one of the basic income for state enforcing selfassessment system in collecting taxes from citizen. Unfortunately, enforcing this system has caused state`s loss from tax payer misapplication. Directorate General of Taxation for law enforcement efforts in recovering losses that have been incurred by the taxpayer.

The results showed that, first, in determining the amount of damages which the state is determined to be a real and definite. Second, concerning with the implementation of corporate social responsibility in the field of taxation whether has been properly applied or otherwise. This is because the company that can be likened to a subject of law who has a mind and can do anything to enjoy the benefits of the deviation in the matter of application toward self-assessment system of taxation."

"Penelitian ini mengkaji peran konsultan pajak sebagai perantara pajak yang memiliki peran penting dalam sistem perpajakan. Fokus penelitian adalah pada peran konsultan pajak sebagai perantara (tax intermediaries) terhadap penerapan konsep kepatuhan kooperatif (cooperative compliance). Posisi strategis konsultan pajak ini harus diperhitungkan untuk membangun kepatuhan. Dalam studi ini, pendekatan metode campuran diadopsi dengan menggabungkan wawancara dengan konsultan pajak di bawah Ikatan Konsultan Pajak Indonesia (IKPI), Account Representative di bawah Direktorat Jenderal Pajak, dan Akademisi, yang direkrut dari responden survei untuk berpartisipasi dalam wawancara. Penelitian ini memberikan rekomendasi kepada Direktorat Jenderal Pajak (DJP) agar DJP dapat menyusun rancangan Peraturan Direktur Jenderal Pajak mengenai kepatuhan kooperatif (cooperative compliance) dengan mempertimbangkan best practice di berbagai negara yang telah menerapkannya misalnya penerapan Tax Control Framework (TCF) sebagai persyaratan peserta cooperative compliance. Dan juga kepada konsultan pajak untuk dalam prakteknya dapat merefleksikan diri sebagai wajib pajak sepanjang kondisi tersebut legal dan menahan diri melakukan aggressive tax planning, tax avoidance, maupun tax evasion.

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This study examines the role of tax consultants as tax intermediaries who have an important role in the tax system. The focus of the research is on the role of tax consultants as tax intermediaries in conducting the concept of Cooperative Compliance. The strategic position of this tax consultant must be taken into account to build compliance. In this study, a mixed-methods approach was adopted by combining interviews with tax consultants under the Indonesian Tax Consultants Association (IKPI), Account Representatives under the Directorate General of Taxes, and academics, which were recruited from the survey respondents to participate in the interviews. This study provides recommendations to the Directorate General of Taxes (DGT) so that the DGT can draft a Regulation of the Director-General of Taxes regarding cooperative compliance by considering best practices in various countries that have implemented it, for example, the application of the Tax Control Framework (TCF) as a requirement for cooperative compliance participants. And also, the tax consultant is to be able to practice self-reflection as a taxpayer as long as the condition is legal and refrain from doing aggressive tax planning, tax avoidance, and as well as tax evasions."

"Skripsi ini membahas tentang pengaruh niat terhadap perilaku ketidakpatuhan pajak dari mitra pengemudi Grab dalam melakukan self-assessment system. Penghasilan yang diterima oleh mitra pengemudi Grab dapat berupa ongkos argo dan insentif/bonus. Mitra pengemudi Grab telah memenuhi syarat subjektif dan objektif sebagai wajib pajak. Sebagai wajib pajak, mitra pengemudi Grab perlu untuk melakukan kewajiban untuk menghitung, menyetor, dan melaporkan pajak terutang atau yang disebut dengan sistem pemungutan pajak self-assessment system. Penelitian ini bertujuan untuk menganalisis pengaruh niat terhadap perilaku kepatuhan pajak dari mitra pengemudi Grab dalam melakukan self-assessment system dan faktor-faktor yang menyebabkan ketidakpatuhan tersebut. Pendekatan dalam penelitian ini adalah pendekatan kuantitatif. Metode pengumpulan data dilakukan dengan survei, wawancara mendalam, dan studi literatur. Metode pengambilan sampel dilakukan dengan metode sampel aksidental untuk mitra pengemudi Grab yang berada di Kota Depok, Jawa Barat. Analisis niat dan perilaku kepatuhan pajak dari mitra pengemudi Grab dibagi menjadi dua bagian berdasarkan kepemilikan NPWP. Mitra pengemudi Grab yang memiliki NPWP disebut wajib pajak dan mitra yang tidak memiliki NPWP disebut bukan wajib pajak. Hasil dari penelitian ini menunjukkan bahwa mitra pengemudi Grab yang sudah menjadi wajib pajak dan yang bukan wajib pajak memiliki niat kepatuhan yang tinggi namun memiliki perilaku tidak patuh pajak.

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This research focus to analyse the influence of intention on tax non-compliance behavior of Grab driver-partners to conduct self-assessment system. Grab driver-partners receive income from fees and incentives/bonuses. Grab driver-partners are qualified to the subjective and objective requirements as a taxpayer. As a taxpayer, they need to calculate, make payment and report the tax-return to fulfil the self-assessment system. This research aims to analyze the influence of intention on tax non-compliance behavior of Grab driver-partners to conduct the self-assessment system and the factors that cause this non-compliance behavior. The approach in this research is quantitative. The method used to collect the data are surveys, in depth interviews, and literature studies. The sampling method used is an accidental sampling method for respondent in Depok City, West Java. Analysis of tax compliance intentions and behavior of Grab driver partners are divided into two parts based on tax ID ownership. They who have a tax ID called taxpayers and they who did not have a tax ID called non taxpayers. The result of this research shows that both Grab driver partners who are already taxpayers and non taxpayers have high compliance intention but have non compliance behavior."

"[ABSTRAK

Dalam perkembangan perdagangan dunia, yang terarah pada perdagangan bebas,

maka Indonesia sebagai negara berkembang terus berusaha mengimbanginya, dengan

membuka peluang bisnis bagi masyarakat. Peluang ini ditanggapi secara positif,

dibuktikan dengan munculnya berbagai sistem perdagangan dan salah satu yang

sedang berkembang pesat adalah bisnis Multi-Level Marketing (MLM), dimana daya

tarik dari sistem ini adalah penghasilan dari dua sumber, yakni: selisih harga produk

yang dipasarkan dan rabat yang akan didapat dari perusahaan sesuai dengan

tingkatan yang diperolehnya. Oleh karenanya potensi penghasilan dari bisnis ini

sangatlah besar dan yang perlu kita ingat penghasilan adalah salah satu obyek pajak

yang berpengaruh besar dalam pendapatan perpajakan. Permasalahan yang dibahas

dalam penulisan ini adalah: (1) Penerapan Withholding Tax oleh perusahaan MLM,

yang memiliki sistem berbeda (lebih rumit) dengan perusahaan bisnis lainnya (yang

saat ini diterapkan); (2) Penerapan self assessment system dalam kaitannya dengan

penghasilan distributor MLM yang didapat dari keuntungan perdagangan. Peraturan

perpajakan mengenai bisnis MLM sudah ada, namun belum lengkap dan belum

sesuai dengan UUD RI Tahun 1945. Dimana pengaturan yang dibuat hanya

mengarah pada penghasilan rabat dari distributor perseorangan dan pengaturan

tersebut dalam bentuk surat edaran yang bukan merupakan peraturan perundangundangan.

Hal tersebut mengakibatkan hukum mengenai perpajakan tidak dapat

dijalankan dan diterapkan kepada seluruh masyarakat dan hal ini tidak sesuai dengan

teori keadilan sebagaimana diungkap oleh Aristoteles yang pada intinya dalam

perlakuan yang sama untuk setiap orang di mata hukum. Sehingga dibutuhkan

peraturan khusus yang mengatur mengenai pengenaan pajak penghasilan atas

penghasilan yang diterima oleh distributor MLM, dari tarif sampai dengan prosedur

pemungutan, serta diperlukan sosialisasi yang lebih tepat sasaran, sehingga seluruh

kalangan masyarakat dapat memahami dan mengetahui tentang peraturan perundangundangan

tersebut.

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ABSTRACT

In the development of world trade, which focused on free trade, then Indonesia as

developing countries will remains to open up business opportunities for the

community. This opportunity is responded positively, evidenced by the emergence of

various trading systems which one growing rapidly is the business of Multi-Level

Marketing (MLM), where the appeal of this system is the income from two sources,

namely: the difference in prices of products that are marketed and rebates that will be

obtained from the company in accordance with the level obtained. Therefore, the

potential income from this business is very large and we need to remember is one

object of income tax profound effect on tax revenues. The problems raised in this

research are: (1) Implementation of Withholding Tax by the MLM company, which

has a different system (more complicated) with other business enterprises (which are

currently applied); (2) The application of the self-assessment system in relation to

income derived by MLM distributor of trading profits. Tax regulations regarding

MLM business is already there, but not complete and not in accordance with the

Constitution of Republic of Indonesia Year 1945. Where regulations are made only

lead to the rebate income from individual distributor and those regulations which was

made in circular letter is not the legislation. This resulted in laws regarding taxation

can not be executed and applied to the entire community and this is not in accordance

with the theory of justice as revealed by Aristotle that essentially in equal treatment

for everyone in the presence of the law. So it takes a special regulation governing the

imposition of income tax on income earned by MLM distributors, from tariffs to

collection procedures, and its required more targeted socialization, so that the entire

community can understand to the legislation., In the development of world trade, which focused on free trade, then Indonesia as

developing countries will remains to open up business opportunities for the

community. This opportunity is responded positively, evidenced by the emergence of

various trading systems which one growing rapidly is the business of Multi-Level

Marketing (MLM), where the appeal of this system is the income from two sources,

namely: the difference in prices of products that are marketed and rebates that will be

obtained from the company in accordance with the level obtained. Therefore, the

potential income from this business is very large and we need to remember is one

object of income tax profound effect on tax revenues. The problems raised in this

research are: (1) Implementation of Withholding Tax by the MLM company, which

has a different system (more complicated) with other business enterprises (which are

currently applied); (2) The application of the self-assessment system in relation to

income derived by MLM distributor of trading profits. Tax regulations regarding

MLM business is already there, but not complete and not in accordance with the

Constitution of Republic of Indonesia Year 1945. Where regulations are made only

lead to the rebate income from individual distributor and those regulations which was

made in circular letter is not the legislation. This resulted in laws regarding taxation

can not be executed and applied to the entire community and this is not in accordance

with the theory of justice as revealed by Aristotle that essentially in equal treatment

for everyone in the presence of the law. So it takes a special regulation governing the

imposition of income tax on income earned by MLM distributors, from tariffs to

collection procedures, and its required more targeted socialization, so that the entire

community can understand to the legislation.]"

"Konsultan pajak merupakan salah satu profesi yang memiliki peran penting dalam jalannya Konsultan pajak merupakan salah satu profesi yang memiliki peran penting dalam jalannya roda perekonomian terkhususnya dalam bidang perpajakkan. Dalam menyediakan solusi perpajakan yang akurat dan efisien, konsultan pajak mengintegrasikan pemahaman mendalam mengenai peraturan pajak, ekonomi, dan strategi keuangan. Namun, dalam melaksanakan profesinya, konsultan pajak tidak dapat menghindar dari suatu peristiwa yang kemungkinan yang dapat menimbulkan kerugian atau umumnya dikenal sebagai risiko. Salah satu upaya untuk mengurangi dampak yang mungkin timbul dari risiko tersebut adalah dengan penerapan pemindahan risiko (transfer of risk) melalui penggunaan professional indemnity insurance. Penelitian ini memiliki tujuan untuk memberikan pengetahuan mengenai bentuk professional indemnity insurance sebagai salah satu langkah perlindungan bagi konsultan pajak dari potensi risiko kelalaian pekerjaan, dengan memberikan contoh negara United Kingdom sebagai negara yang telah mengimplementasikan professional indemnity insurance untuk konsultan pajaknya. Dalam penelitian ini, metode penelitian yang digunakan adalah doktrinal, yaitu dengan berlandas pada norma yang berlaku, peraturan di Indonesia, serta perbandingan peraturan dan teori-teori lain yang berhubungan dengan topik penelitian yang dibawa. Lebih lanjut, jenis data dalam penelitian ini merupakan data sekunder berupa studi kepustakaan yang berfokus kepada regulasi dalam hukum positif Indonesia, antara lain KUHPerdata, UU Perasuransian, dan regulasi seputar profesi konsultan pajak. Hasil dari penelitian ini akan menunjukan bahwa dengan mengaplikasikan professional indemnity insurance sebagai bentuk perlindungan kepada profesi konsultan pajak di Indonesia dapat menjadi suatu upaya dalam mengurangi risiko atas kerugian yang dapat timbul. Oleh karena itu, penulis merekomendasikan kebutuhan akan peraturan yang lebih spesifik dalam regulasi yang menaungi profesi konsultan pajak sejalan dengan adanya dukungan dari pemerintah dan organisasi profesi konsultan pajak dalam mengaplikasikan kewajiban professional indemnity insurance sebagai salah satu upaya perlindungan dari risiko profesi konsultan pajak.

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Tax consultant is one of the professions that has an important role in the running of the economy, especially in the field of taxation. In providing accurate and efficient tax solutions, tax consultants integrate a deep understanding of tax regulations, economics, and financial strategies. However, in carrying out their profession, tax consultants cannot avoid a possible event that can cause losses or commonly known as risk. One of the efforts to reduce the impact that may arise from the risk is the application of transfer of risk through the use of professional indemnity insurance. This research aims to provide knowledge about the form of professional indemnity insurance as one of the protection measures for tax consultants from the potential risk of negligence, by providing an example of the United Kingdom as a country that has implemented professional indemnity insurance for its tax consultants. In this research, the research method used is doctrinal, which is based on applicable norms, regulations in Indonesia, as well as comparison of regulations and other theories related to the research topic brought. Furthermore, the type of data in this research is secondary data in the form of literature studies that focus on regulations in Indonesian positive law, including the Civil Code, Insurance Law, and regulations surrounding the tax consultant profession. The results of this study will show that applying professional indemnity insurance as a form of protection for the tax consultant profession in Indonesia can be an effort to reduce the risk of losses that can arise. Therefore, the author recommends the need for more specific regulations in the regulations covering the tax consultant profession in line with the support of the government and tax consultant professional organizations in applying professional indemnity insurance obligations as an effort to protect the risk of the tax consultant profession."

"ABSTRAKPenelitian ini bertujuan untuk mengeksplorasi persepsi konsultan pajak Indonesia, khususnya di Jakarta Pusat, terhadap penghindaran pajak secara agresif. Penghindaran pajak secara agresif sendiri merupakan wilayah abu-abu antara penghindaran pajak yang diperkenankan dengan penghindaran pajak yang tidak diperkenankan atau penyelundupan pajak. Penelitian ini merupakan replikasi dari penelitian serupa yang sebelumnya dilakukan oleh peneliti lain pada tahun 2014 di Malaysia. Penelitian ini merupakan penelitian kualitatif yang ditempuh dengan dua pendekatan, yaitu pendekatan kuantitatif melalui instrumen kuesioner, dan pendekatan kualitatif melalui wawancara semi-terstruktur. Dalam penelitian ini, persepsi konsultan pajak di Jakarta Pusat dieksplorasi dari persepsi umum konsultan pajak Jakarta Pusat terhadap penghindaran pajak secara agresif, persepsi konsultan pajak terhadap kelengkapan dokumentasi pajak klien, dan persepsi konsultan pajak terhadap lingkungan pajak kompetitif. Melalui data yang dikumpulkan dari 103 responden kuesioner dan empat narasumber wawancara semi-terstruktur, ditemukan bahwa konsultan pajak Jakarta Pusat umumnya memiliki persepsi negatif terhadap penghindaran pajak secara agresif, namun masih memiliki toleransi dalam terhadap hal tersebut.

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ABSTRACTThis research aims to explore perceptions of tax consultants of Indonesia in general, or specifically in Central Jakarta, on aggressive tax avoidance practices. Aggressive tax avoidance is defined as a grey area between acceptable tax avoidance and unacceptable tax avoidance tax evasion . This research is a replication of a similar research which previously conducted by other researchers in 2014 in Malaysia. This research is a qualitative research which conducted with both quantitative approach through questionnaires , and qualitative approach through through semi structured interviews . In this study, the perceptions of tax consultants in Central Jakarta are explored from the common perception of those tax consultants on aggressive tax avoidance practice itself, on the completeness of the documentation of tax clients, and on competitive tax environment. From the information which are collected from 103 respondents of questionnaires and four respondents of semi structured interviews, it was found that tax consultants in Central Jakarta generally have negative perceptions on aggressive tax avoidance practices, but still have some slight tolerance to it."

"In distance education system, the learning process should be assessed using a self-learning instrument for the reason to measure learning competency. So, it should not be measured by the instructors feeling. In practicing writing III course, students are demanded to practice writing, whereas measuring the writing competency is needed to identify the progress of writing practice. To meet this need, this study attempts to develop a self-assessment instrument through an Instructional System Design Method. To assess the writing III course the instrument was developed through 5 steps: (a) analyzing material of writing III courses by which module writing III was used as area of study, (b) developing the blue print of the manual, (c) deciding the purpose of the manual (d) developing the manual guidance/directory and (e) developing exercises and the answers key. The quality of the writing self-assessment instrument was analyzed by experts and tutors of the writing III course. A thirty (30) students coming from English Language Departement of Teacher Traning Universitas Terbuka registered in 2008. 1 were chosen to write their comments about the instrument. Data was collected using close and open questionaires and was analysed through three (3) stages: reducing , categorizing and defining/interpreting. It was revealed that the quality of the manual self-assessment fulfilled the seven criteria of writing assessment, namely good format, good appearance, simple language, easy to use, usefull, innovative and brief content."