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"ABSTRAKLaporan magang ini membahas tentang kepatuhan pelaporan dan penyetoran pajak penghasilan PT FSH sebagai Wajib Pajak Kriteria Tertentu serta keuntungannya untuk mengajukan permohonan pengembalian pendahuluan tanpa melalui pemeriksaan pajak. Analisis dilakukan atas kesesuaian kepatuhan penyetoran dan pelaporan SPT Masa pada tahun 2018 dan mekanisme pelaporan pengembalian pendahuluan PT FSH sebagai Wajib Pajak Kriteria Tertentu. Hasil analisis menunjukkan bahwa secara keseluruhan PT FSH telah mematuhi peraturan untuk pelaporan pajaknya, kecuali pada bulan Juni di mana tanggal batas waktu penyetoran dan pelaporan SPT Masa bersamaan dengan cuti nasional hari raya Idul Fitri 2018. Selain itu, mekanisme permohonan pengembalian pendahuluan diajukan saat pemeriksaan pajak atas lebih bayar tahun 2017 dilakukan di bulan Juli 2018. Atas pengajuan tersebut, penulis melakukan rekapitulasi atas pelunasan utang pajak sesuai Surat Tagihan Pajak (STP) yang diberikan KPP.

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ABSTRACTThis internship report discusses compliance with PT FSH's income tax reporting and assessment as a Specific Criteria Taxpayer and its benefits for applying for a preliminary tax refund without going through a tax audit procedure. Analysis is carried out on the compliance of the SPT assessment and reporting period in 2018 and the mechanism for reporting PT FSH's preliminary tax refund as a Certain Criteria Taxpayer. The results of the analysis indicate that overall PT FSH has complied with the regulations for tax reporting, except in June of 2018 where the period of the SPT deposit and reporting deadline coincides with the national leave of the Eid al-Fitr 2018. In addition, the mechanism for preliminary tax refund is submitted during the tax audit overpayments in 2017 are carried out in July of 2018. Upon the submission, the author recapitulated the repayment of tax debt in accordance with the Tax Collection Letter (STP) given by the Tax Office."

"Laporan magang ini bertujuan untuk menganalisis penerapan PMK No.85/PMK.03/2012 tentang penunjukan BUMN untuk memungut, menyetorkan dan melaporkan Pajak Pertambahan Nilai di PT Telkom Indonesia,Tbk. Laporan ini membahas mengenai proses pengajuan pembayaran, penyetoran, pelaporan dan masalah terkait PPN WAPU di PT Telkom Indonesia,Tbk. Penunjukan PT Telkom Indonesia,Tbk sebagai WAPU PPN bertujuan untuk mengamankan penerimaan negara dari sektor pajak. PT Telkom Indonesia melakukan pengajuan pembayaran PPN WAPU berdasarkan faktur pajak dan SSP dari rekanan. PT Telkom Indonesia melakukan penyetoran PPN WAPU dengan menggunakan BNI E-Tax Payment dan terkena sanksi bunga 2% jika terlambat melakukan penyetoran. Untuk pelaporan PPN WAPU, PT Telkom Indonesia,Tbk menggunakan SPT 1107 PUT khusus untuk pemungut PPN.

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This internship report aims to analyze the implementation of PMK No.85/PMK.03/2012 about appointment of state owned companies to collect, remit and to report Value Added Tax (VAT) in PT Telkom Indonesia,Tbk. This report also elaborates the process of submitting payment, remittance, report and other issues regarding VAT in PT Telkom Indonesia,Tbk. The appointment of PT Telkom Indonesia,Tbk as a VAT collector is to secure government earnings from taxation sector. PT Telkom Indonesia,Tbk do payment submission based on tax invoices and tax payment slip from vendors. PT Telkom Indonesia,Tbk is using BNI E-Tax Payment to remit VAT and the late payment charge will be applicable if VAT not remitted on time. For reporting VAT, PT Telkom Indonesia,Tbk is using SPT 1107 PUT specifically for VAT collectors."

"ABSTRAKPenelitian ini merupakan studi terhadap alasan pemerintah Indonesia melakukanperubahan terhadap kebijakan tax holiday. Selain itu, penelitian ini juga mengkajibiaya-biaya potensial yang timbul sebagai akibat dari diberikannya insentif dalambentuk tax holiday. Pendekatan yang digunakan dalam penelitian ini adalahpendekatan kualitatif dengan jenis penelitian deskriptif berdasarkan tujuannya.Teknik pengumpulan data dilakukan dengan studi literatur dan wawancaramendalam. Hasil penelitian ini menemukan alasan pemerintah merubah kebijakantersebut adalah penyempurnaan legal dan tidak banyak yang memanfaatkan fasilitasini. Selain itu, biaya-biaya yang timbul akibat dari kebijakan tax holiday berupabiaya langsung dan tidak langsung, dan dapat dikelompokan sesuai konsep biayainsentif yang disampaikan Zee, Stotsky dan Ley menjadi biaya penerimaan, biayaalokasi sumber-sumber, biaya penerapan dan kepatuhan, biaya yang berkaitandengan korupsi dan transparensi.

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ABSTRACTThis research is analyzing government rationales regarding policy changes in taxholiday regulation. Furthermore, this research also studies about potential costs oftax incentive that incurred as a consequence incentives giving in the form of taxholiday. This research uses qualitative approach and based on its purpose iscategorized as descriptive research. Data collection techniques used are literaturesstudy and depth interview. The result shows that government rationales changingthe tax holiday policy are legal improvement and narrow use of the policy. Otherthan that, the costs arise as a result of giving tax holiday are direct and indirect cost.Based on Zee?s, Stotsky?s, and Ley?s concept regarding cost of incentive, those costcan be categorized to revenue cost, resource allocation cost, enforcement andcompliance cost, and cost related with corruption and transparency."

"ABSTRACTProses panjang restitusi pajak dengan melakukan inspeksi menyebabkan ketidakefisienan dalam administrasi perpajakan untuk pembayar pajak. Pemerintah mengeluarkan kebijakan percepatan pengembalian pajak dengan tujuan menyederhanakan proses pengembalian pajak dengan penerbitan PMK 39/PMK.03/2018.PMK39/PMK.03/2018 merupakan penyempurnaan dan penggabungan dari tiga Peraturan Menteri Keuangan sebelumnya, yaitu PMK 74/PMK.03/2012, PMK 198/PMK.03/2013, dan PMK 71/PMK.03/2010. Dalam konteks ini, penelitian tentang perumusan kebijakan ini diperlukan untuk mendapatkan pemahaman yang lebih rinci tentang masalah yang harus diselesaikan dan pihak-pihak yang terlibat. Penelitian ini menggunakan pendekatan kualitatif. Hasilnya menunjukkan ituperumusan PMK 39 /PMK.03/2018 telah melalui tahapan perumusan kebijakan, yaitu tahapan perumusan masalah, agenda kebijakan, pemilihan alternatif kebijakan, dan penetapan kebijakan. Namun, masih ada kekurangan dalam implementasinya. Ini karena dalam tahapan agenda kebijakan, tidak semua pihak terlibat langsung dalam perumusan kebijakan. Selain itu, pada tahap memilih alternatif kebijakan, pemerintah tidak memiliki kebijakan alternatif dalam perumusan ini, meskipun pemilihan alternatif kebijakan adalah salah satu tahap paling penting dalam perumusan kebijakan. Untuk alasan ini pemerintah juga harus memikirkan alternatif lain yang berkaitan dengan kebijakan restitusi pajak seperti menyediakan fasilitas yang mendukung proses percepatan pengembalian pajak.

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ABSTRACTThe long process of tax restitution with the conduct of inspection causes inefficiencies in tax administration for taxpayers. The government issued a policy of accelerating tax refunds with the aim of simplifying the tax refund process with the issuance of PMK39/PMK.03/2018. PMK 39/PMK.03/2018 is an improvement and merger of the previous three Finance Minister Regulations, namely PMK 74/PMK.03/2012, PMK 198/PMK.03/2013, and PMK 71/PMK.03/2010. In this context, research on this policy formulation is needed to get a more detailed understanding of the problems to be resolved and the parties involved. This study uses a qualitative approach. The results show that the formulation of PMK 39/PMK.03/2018 has gone through the stages of policy formulation, namely the stages of problem formulation, policy agenda, selection of policy alternatives, and policy setting. However, there are still shortcomings in the implementation. This is because in the stages of the policy agenda, not all parties are directly involved in policy formulation. In addition, at the stage of choosing alternative policies, the government does not have alternative policies in this formulation, even though the selection of policy alternatives is one of the most important stages in policy formulation. For this reason the government must also think of other alternatives related to tax restitution policies such as providing facilities that support the process of accelerating tax refunds."

"PT. Krakatau Steel merupakan salah satu BUMN yang ditunjuk negara untuk memungut PPh 22 atas pembeliannya. Hal ini didasarkan pada UU Nomor 36 Tahun 2008. Agustus 2010 terbit peraturan baru yang mengubah posisi PT. Krakatau Steel sebagai pemungut pajak yaitu PMK Nomor 154/PMK.03/2010. Perubahan ini juga menimbulkan dampak lain bagi PT. Krakatau Steel. Melalui penelitian ini penulis mencoba menganalisa dampak-dampak yang dihadapi oleh PT. Krakatau Steel selaku pemungut PPh 22 dan asas-asas dari penerapan peraturan baru tersebut. Dampak yang dihadapi oleh PT. Krakatau Steel adalah berupa perubahan subjek dan objek pajak, mekanisme penghitungan, mekanisme penyetoran dan pelaporan, serta masalah lain terkait aktivitas PPh 22. Penulis menganalisa bagaimana PT. Krakatau Steel menghadapi dampak ini dan menganalisa kewajiban perpajakan PPh 22 PT. Krakatau Steel untuk melihat keseuaian asas penerapan dari peraturan baru. Penulis menemukan bahwa perubahan ini secara umum telah sesuai dengan asas-asas pemungutan pajak.

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PT. Krakatau Steel is one of state-owned enterprise that selected to collect Income Tax Article 22 for their purchase. This is based on UU Nomor 36 Tahun 2008. At August 2010 new rule was released and that change PT. Krakatau Steel position as Income Tax Article 22 collector. The rule is PMK No. 154/No.03/2010. The rule causes some impacts for PT. Krakatau Steel. This research is aimed to analyze the impacts to PT. Krakatau Steel as income tax article 22 collector and the principle in the changed rule.The impact that faced by PT. Krakatau Steel is the change in tax subject and object, calculation mechanism, deposit and report mechanism, and other problem according to tax activity. It also analyze principle of changed rule by analyze PT. Krakatau Steel income tax especially article 22. According to the research results principle is well prepared and well placed in the change."

"Adanya perubahan kebijakan mengenai pengembalian pendahuluan kelebihanpembayaran pajak merupakan bentuk pemberian pelayanan bagi Wajib Pajak dimana Wajib Pajak akan mendapat pengembalian kelebihan pembayaran pajaktanpa harus melalui proses pemeriksaan yang lama.Metode penelitian yangdigunakan yaitu penelitian kualitatif dengan desain deskriptif Data kualitatif diperoleh melalui studi literatur dan wawancara mendalam.Berdasarkan penelitian yang dilakukan maka dihasilkan kesimpulan bahwa kebijakan yangdikeluarkan oleh pemerintah dibuat untuk membantu pekerjaan pemeriksa dalam memeriksa SPT Lebih Bayar yang nominalnya tidak besar sehingga lebih fokusterhadap pemeriksaan yang memerlukan analisis yang mendalam dengan potensiyang besar pula namun pada kenyataannya menambah pekerjaan Account Representatif.

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The amendment in the regulation regarding the preliminary refund of overpaidtax is a form of service delivery for taxpayers where the taxpayer will obtain atax overpayment refund without a long tax audit process.

The method used isdescriptive qualitative research design The qualitative data obtained through thestudy of literature and in depth interviews.

Based on the research conducted then results in conclusion that the policy issued by the government created to assist taxofficers in checking the nominal of tax return with small amount overpaid tax sothey will be more focused on the tax audit which requires in depth analysis withbig potency as well but in fact increases the Account Representative's jobs."

"Laporan magang ini membahas tentang proses restitusi Pajak Pertambahan Nilai (PPN) PT ABC pada tahun 2010 dan 2011 beserta masalah yang terjadi pada saat proses restitusi PPN tersebut. Analisis dilakukan atas perbedaan yang terjadi pada jumlah restitusi yang diajukan oleh PT ABC dengan jumlah restitusi yang akhirnya diterima oleh pemeriksa. Penyebab adanya perbedaan tersebut dikarenakan buruknya penyimpanan dan pengarsipan dokumen yang terkait dengan perpajakan, perbedaan yang ditemukan pemeriksa saat konfirmasi faktur pajak pada saat konfirmasi melalui Sistem Informasi Perpajakan dan melalui Kantor Pelayanan Perpajakan (KPP) Pengusaha Kena Pajak (PKP) rekanan, reekspor spareparts dan barang jadi karena adanya retur penjualan, penyesuaian harga karena adanya ketidaksesuaian spesifikasi produk, kesalahan dari PKP rekanan terkait dengan data di faktur pajak, sanksi atas kompensasi masa pajak sebelumnya, dan sanksi atas PPN Jasa Luar Negeri.

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This internship report discusses about the process of Value Added Tax (VAT) refund of PT ABC in 2010 and 2011 along with the problem that occurs in the process of VAT refund. Analyses were performed on the differences that occur in the amount of refund submitted by PT ABC with the amount of refund that was accepted by the tax auditor. The reason of the difference is due to the bad storaging and archiving of documents related to taxation, the differences found by the tax auditor when doing the confirmation of tax invoice through Taxation Information System and through Taxation Office of supplier, the re-export of spare parts and finished goods due to sales returns, the price adjustment because of the incompatibility product specifications, the mistake from the supplier related to the data in the tax invoice, the penalties of compensation in the earlier tax period, and the penalties of Overseas Service VAT."

"Monetary crisis on mid 97 in Indonesia have evolved to multidimentional crisis becoming a a dark beginning for economic and business in Indonesia. Now, eventhough Indonesia has recovered bit by bit but the effect of the crisis still impacting on Indonesia economic many companies suffer from financial loss and many companies also go in bankruptcy. Meanwhile, it's a company obligation to pay tax and our duty as a good citizen for developing our country economic.These matters often became a dilemma for a company, especially for a company in recovery and reorganizing state. Because of these matters, we need tax planning to minimize tax that have to pay company has to pay , but all of that have to be under tax regulation.

The purpose of this thesis are to explain about tax planning for taxpayer using regulation abot right of the taxpayer, which is handled by regulations. Because this thesis using case study of PT X, so we only observed tax planning action of PT X such as : revaluation of fixed assets and import tax-free according to PPh article 22. Beside that the purpose are to analyze PT X Tax Planning whether in the tax regulation or not and analyzing the tax saving of PT X by using PT X right as a taxpayer.

The type of research we use in this thesis are descriptive analytic with data gathering such as field research and library research which is from literature books, magazine, journal, tax regulation, ministerial regulation, letter of taxation directory general and intents interview under strictly guidance with auditor of company PT X, Tax Consultant, Tax Authority, and scholars.

Some research finding are ; (1)Tax planning from PT X using tax free PPh article 22 and revaluation of fixed assets are the right of PT X as a taxpayer, (2) Tax planning mechanism iifom PT X still under the tax regulation, because it isn?t violating the tax regulation, (3) Income tax saving from PT X, using taxpayer right such as import tax free PPh article 22 and revaluation of fixed assets causing a good significan result. With import tax Hee PPh article 22, PT X has made good efficiency of cash How and time value of money. By using outgoing fund in investment, PT X will gain retum for the investments. Revaluation of Fixed assets is very efficient for optimizing loss carry-forward, avoiding the PPh article 25 (board). Besides, in the future PT X can charge the depreciation cost from the fixed assets reevaluating so can decreased the total debt.

From the explanation above, the recommendation for PT X is the company has to increased the understanding about taxation regulation due to tax planning, and follow up with all changes, So PT X could find a good opportunity from tax planning and PT X could gain tax saving. In the other side, Goverment has also increased the competency of appraisal and giving import tax free PPh article 22 selectively."

"Penelitian ini menganalisis tentang Pajak Masukan atas gula konsumsi berdasarkan PMK Nomor 116/PMK.010/2017 terhadap kinerja keuangan di PT ABC dan PT DEF. PT ABC dan PT DEF merupakan perusahaan yang bergerak di industri gula. Dengan berlakunya kebijakan pada PMK Nomor 116/PMK.010/2017 yang menjadikan gula konsumsi sebagai bukan Barang Kena Pajak (Non BKP), mempengaruhi PT ABC dan PT DEF sehingga terdapat kegiatan usaha yang terutang dan tidak terutang Pajak Pertambahan Nilai (PPN). Penelitian ini dilaksanakan dengan melakukan wawancara mendalam kepada delapan narasumber dan analisis dokumen perusahaan. Berlakunya PMK Nomor 116/PMK.010/2017 memberikan perubahan pada proses pembukuan, pengelolaan PPN, metode pengkreditan PPN Masukan, serta berdampak pada kinerja keuangan. PPN Masukan atas produksi gula konsumsi yang telah dibayarkan tidak dapat dikreditkan sehingga atas PPN Masukan gula konsumsi menjadi biaya tambahan pada Harga Pokok Penjualan. Analisis ini menggunakan metode pemungutan Credit Method dan pengkreditan PPN Masukan secara proporsional. Dari hasil analisis tersebut dapat diketahui bahwa PPN Masukan yang tidak dapat dikreditkan atas gula konsumsi berpengaruh pada kinerja keuangan PT ABC dan PT DEF.

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This study analyses Value Added Tax (VAT) -in on consumption sugar based on PMK Number 116 / PMK.010 / 2017 towards financial performance at PT ABC and PT DEF. PT ABC and PT DEF are companies engaged in sugar industry. With the enactment of the policy in PMK Number 116 / PMK.010 / 2017 which makes consumption sugar as Non-BKP, affects PT ABC and PT DEF so that there are business activities that are owed and are not owed VAT. This research was conducted by conducting interviews with eight respondents and analysis of the companies’ documents. The enactment of PMK Number 116 / PMK.010 / 2017 provides changes to the bookkeeping process, Tax Management of VAT, credit methods of VAT-in, and has an impact on financial performance. VAT-in on consumption sugar production that has been paid cannot be credited so that the VAT - in for consumption sugar becomes an additional cost in the Cost of Goods Sold. This analysis uses the Credit Method and crediting VAT-in proportionally. From the analysis, it can be concluded that the in VAT-in that cannot be credited on consumption sugar affects the financial performance of PT ABC and PT DEF."

"PT X sebagai sebuah perusahaan outsourcing berusaha mencapai efisiensi biaya dengan cara mengevaluasi beban pembayaran pajaknya untuk melalui perencanaan pajak. Penelitian ini bertujuan untuk menganalisis perencanaan pajak yang diterapkan PT X dalam upaya untuk efisiensi beban Pajak Penghasilan Badan, menganalisis manfaat dari perencanaan pajak, dan menganalisis faktor pendukung dan faktor penghambat perencanaan. Penelitian ini menggunakan pendekatan kualitatif. Selain itu, teknik pengumpulan data yang digunakan adalah wawancara mendalam, dokumentasi dan studi kepustakaan. Hasil penelitian ini menunjukkan bahwa PT X menerapkan perencanaan pajak eksternal yaitu perencanaan pajak dengan jasa konsultan, terdapat manfaat setelah perencanaan pajak diterapkan dari segi biaya yaitu dapat meminimalkan beban pajak dan dari segi administrasi yaitu dapat melakukan penghematan waktu.

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PT X as an outsourcing company strives to achieve cost efficiency by evaluating its tax burden through tax planning. This study aims to analyze the tax planning that applied by PT X in an effort to efficiently Corporate Income Tax Burden. The research used a qualitative approach. In addition, the data collection techniques used were in depth interviews, documentation and literature research. The results of this study indicate that PT X applying external tax planning which is tax planning with consultant services. There are benefits after tax planning is applied in terms of cost that is to minimize the tax burden and in terms of administration that can make time savings."