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"Aplikasi e-Bupot 23/26 dibuat oleh Direktorat Jenderal Pajak dengan tujuan untuk mempermudah setiap kewajiban Wajib Pajak dalam melakukan penyetoran dan pelaporan SPT PPh 23/26 dengan adanya kepastian hukum atas Bukti Potong yang diterbitkan. Penelitian ini bertujuan untuk melihat evaluasi sistem e-Bupot 23/26 berdasarkan Technology of Acceptance Model (TAM) dan DeLone and McLean IS Success Model (D&M). Penelitian ini dilakukan pada PT XYZ (sebuah perusahaan jasa bandar udara) dan tenant PT XYZ dengan pendekataan studi kasus dan metode kualitatif. Teknik pengumpulan data yang digunakan adalah wawancara semi terstruktur. Hasil evaluasi sistem e-Bupot 23/26 berdasarkan persepsi tenant PT XYZ menunjukkan bahwa aplikasi e-Bupot 23/26 memberikan kemudahan dalam proses administrasi perpajakan dimana dapat dilihat dari adanya kevalidan data lawan transaksi, dasar pemotongan PPh 23/26, dan pelaporan SPT PPh 23/26 secara online. Sedangkan dari persepsi PT XYZ menunjukkan bahwa Bukti Potong hasil dari e-Bupot 23/26 dapat memberi keunggulan dari segi perhitungan PPh Tahunan Badan Perusahaan dimana fitur barcode pada Bukti Potong dapat memperkecil atau bahkan membuat PT XYZ terhindar dari penolakan pengkreditan.

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The e-Bupot 23/26 application is made by the Directorate General of Taxes with the aim of facilitating every taxpayer's obligation in depositing and reporting the Monthly Tax Return WHT Art 23 with legal certainty on the issued Withholding Tax Slip. This study aims to evaluate the e-Bupot 23/26 system based on the Technology of Acceptance Model (TAM) and the DeLone and McLean IS Success Model (D&M). This research was conducted at PT XYZ (an airport service company) and its tenants with a case study approach and qualitative methods. The data collection technique used is semi-structured interview. The results of the evaluation of the e-Bupot 23/26 system based on the perception of PT XYZ’s tenants show that the e-Bupot 23/26 application provides convenience in the tax administration process which can be seen from the validity of the counterparty data, the basis for Withholding Tax Slip Art 23/26, and online reporting The Monthly Tax Return WHT Art 2/26. Meanwhile, PT XYZ's perception show that Withholding Tax Slip from e-Bupot 23/26 can provide advantages in terms of calculating the Company's Annual Income Tax where the barcode feature on the Withholding Tax Slip can reduce or even prevent PT XYZ from credit rejection."

"Endless Economic crisis knock over Indonesia since 1997 causing many companies cannot pay for the obligation and the creditor proposed it to be a bankrupt in Commercial Justice. This Condition for Tax General Directorate (DJP) become separate problems, because to the number of Taxpayers which is bankrupt cause DJP losing of Taxpayer and un-billed for tax debt. In bankrupt case there is interesting matter needing careful attention that is existence of different interpretation of Judge of Commercial Justice to the domiciling of tax debt. At the case of PT. ABC Judge of Commercial Justice treat tax debt is equal to commercial debt, whereas at case of PT. XYZ, Judge of Commercial Justice differentiate tax debt of commercial debt so that, it has to pay ahead then the rest of estate divided for the creditor of other commercial. Therefore problem which raised in this research is how domiciling Taxation rule in penalty system in Indonesia and whether there is correlation of synergy between Taxation rule with rights rule and bankrupt bill for debt including tax payable and what effort able to be conducted to harmonize taxation rule with Bankrupt rule. Research method used is descriptive with qualitative approach. From research result obtained result of tax rule that has to domicile as lex specialis in Indonesia law for problem related to tax, while civil law and other public law as lex generalis. But in Bankrupt rule, bankrupt problem is lex specialis, so that has to domicile which is equal strength. So that whether DJP and Commercial Justice stay with rule of each rule which cause UUK (bankrupt rule) with Taxation rule cannot synergize in solution of tax debt for company's bankrupt. Position relating to lex specialis, hence both, that is taxation rule and bankrupt rule is less synergy, this matter seen in case of PT. ABC and PT. XYZ. Judge of Commercial Justice handling the case in different interpretation. In case of PT. ABC Judge of Commercial justice overrule tax and only focusing at Bankrupt rule in order to be billed for tax payable DJP must conduct an effort to many levels of Cassation Appellate Court.While case of PT. XYZ Judge of Commercial Justice overrules the problem of tax from bankrupt problem because tax arranged in Taxation rule, it means that Judge of Commercial Justice pay attention at Taxation rule as lex specialis. The above mentioned can be avoided by adding coherent rule in bankrupt rule that tax has to be differentiated with civil debt and is not in bankrupt scope.In order to have legal force which is jurisprudence remain from Appellate Court decision in case of cassation taxation area was presumably packed into recorrection of other trading law. For example bankrupt problem, Bankrupt rule consist of 308 section only mentioning word " taxation" that is section 113 Sentence (1) letter b, expressing that must be done verification tax debt, without expressing that tax is not civil debt. This matter not explained in explanation of section 113 UUK (bankrupt rule) so that just arise different interpretations or understanding. By equalizing DJP with other creditor make DJP must be at one's feet of bankrupt mechanism, in fact, clearly tax debt is not civil debt so that there must be coherent in UUK that DJP is not creditor and tax debt is not civil debt but obligation of political. In order to conduct activity of collection at once and at the same time Taxpayer showing bankrupt marking, hence DJP need information from Commercial Justice if there is Taxpayer which is processing by application of its bankrupt. It can be made by a kind of MoU (Memorandum of Understanding) between DJP with Commercial Justice to obtain information quickly if there is bankrupt case. Then resources of DJP out of condition to finish tax collection at Taxpayer which is bankrupt, hence activity of collection tax can be more intensive again."

"This internship report evaluates the e-Bupot collection process of prepaid Income Tax Article (ITA) 23 at PT LAA. PT LAA is an information and communication technology company located in Indonesia. During the internship, observations were made on the e-Bupot -- an electronic withholding tax slip, collection process of prepaid Income Tax Article (ITA) 23 received by the Company to analyze whether the collection processes are already implemented efficiently in order to ensure the e-Bupot obtained are already accurate, correct, complete, and accurate so that it can be credited. The evaluation is carried out by comparing the e-Bupot collection process practices at PT LAA with the internal control framework of Romney et al. (2021) and provided the correlation between the importance of internal control to the tax increase efficiency of compliance process. The result of this internship report proved that the Company has been running well with the systems that support all e-Bupot collection process. However, there are amount of shortcoming that cause inefficiency and decrease the accuracy and completeness of data, that have to be improved by the Company.

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Laporan magang ini mengevaluasi proses pemungutan e-Bupot Pajak Penghasilan Dibayar Dimuka Pasal 23 pada PT LAA. PT LAA adalah perusahaan teknologi informasi dan komunikasi yang berlokasi di Indonesia. Selama magang, dilakukan observasi terhadap proses pemungutan e-Bupot – yaitu elektronik bukti potong, untuk PPh Dibayar Dimuka Pasal 23 yang diterima Perusahaan untuk menganalisis apakah proses pemungutan tersebut sudah dilaksanakan secara efisien untuk memastikan e-Bupot yang diperoleh sudah akurat, benar, lengkap, dan akurat sehingga dapat dikreditkan. Evaluasi dilakukan dengan membandingkan praktik proses pengumpulan e-Bupot di PT LAA dengan kerangka pengendalian internal dari Romney et al. (2021) serta memberikan korelasi antara pentingnya kontrol internal yang baik untuk meningkatkan efisiensi dari proses pelaporan pajak. Hasil laporan magang ini membuktikan bahwa proses pengumpulan e-Bupot di PT LAA telah berjalan dengan baik dengan sistem yang mendukung. Namun terdapat banyak kekurangan yang menyebabkan inefisiensi dan menurunkan keakuratan dan kelengkapan data sehingga perlu diperbaiki oleh Perusahaan."

"Pajak merupakan kontribusi wajib kepada negara yang terutang secara pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang, dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan negara untuk kemakmuran rakyat. Setiap daerah berdasarkan wewenang otonominya berhak atas pemungutan Pajak Daerah dan Retribusi Daerah merupakan suatu kontribusi wajib kepada daerah yang terutang baik secara orang pribadi maupun badan dan bersifat memaksa. Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah mengatur jenis objek Pajak Daerah dan Retribusi Daerah, salah satunya adalah Pajak Air Permukaan. Yang dimaksud dengan air permukaan adalah semua air yang terdapat pada permukaan tanah atau di mata air, sungai danau dan laut. Skripsi ini membahas tentang prinsip Lex Spesialis dalam kontrak karya melalui studi kasus putusan nomor 316/B/PK/PJK/2018 mengenai sengketa antara Pemerintah Provinsi Daerah Papua dengan PT Freeport Indonesia. Skripsi ini memiliki dua rumusan masalah, yaitu, yang pertama adalah keterkaitan hukum antara hukum dan undang-undang dan kontrak karya berdasarkan asas Lex Spesialis derogat legi generali adalah kontrak karya berlaku sebagai sesuatu Lex Spesialis berdasarkan asas pacta sunt servanda yang mana kontrak karya tersebut menjadi suatu undang-undang bagi para pihak yang terikat. Sedangkan yang kedua adalah, pertimbangan pengadilan pajak dan mahkamah agung terkait Lex Spesialis terhadap kontrak Karya PT Freeport Indonesia.

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Taxes are compulsory contributions to the state that are owed individually or by a compelling entity based on law, without receiving direct compensation and used for the state's needs for the greatest prosperity of the people. Taxes have a compelling nature so that they must be fulfilled. Each region based on its autonomous authority has the right to collect regional taxes and levies, which are a form of compulsory contribution to regions that are owed both individually and as a body and are compelling. Law Number 28 of 2009 concerning Regional Taxes and Regional Levies regulates various types of objects of Regional Taxes and Regional Levies, one of which is Surface Water Tax. Surface water tax is included in a type of provincial tax. Referred to as surface water is all water found on the ground surface or in springs, rivers, lakes and seas. Surface water is the cleanest water source so that it can be used as drinking water or management for business needs. This thesis discusses the principle of Lex Specialist in the contract of work through the case study decision number 316 / B / PK / PJK / 2018 regarding the dispute between the Papua Regional Government and PT Freeport Indonesia. This thesis has two problem formulations, namely, the first is the legal relationship between law and law and a contract of work based on the Lex principle Derogat legi generali specialist is a contract of work as a Lex specialist based on the principle of pacta sunt servanda which is the contract the work becomes a law for the parties who are bound. Meanwhile, the Supreme Court has considered it properly and granted PT Freeport Indonesia's request for reconsideration number 316 / B / PK / PJK / 2018 on the tax court decision.

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"Laporan ini memaparkan studi kasus mengenai koreksi fiskal Pajak Penghasilan Badan Tahun 2013 PT X. Pembahasan mengenai studi kasus ini dimulai dari kronologis terjadinya pemeriksaan atas Pajak Penghasilan Badan Tahun 2013 yang mana fokus utamanya adalah koreksi fiskal yang diajukan keberatan oleh PT X. Penjelasan meliputi keputusan hasil pemeriksaan, pembahasan akhir hingga sengketa yang menjadi keberatan akan dibahas dalam laporan ini. Penjelasan atas koreksi fiskal yang diajukan keberatan akan dipaparkan dan didukung pula oleh analisis. Hasil analisis menyimpulkan bahwa masih terdapat kekurangan dari kedua belah pihak dalam mengimplementasikan peraturan perpajakan Indonesia.

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This research emphasizes several cases of PT Xs fiscal income tax correction that occurred in 2013. The discussion of this research is based on an tax audit of corporate income tax in 2013 that is done chronologically, in that cause objection submitted by PT X. Comprehensively in this research will unfurl several facts started from the result of the investigation, final discussion, up to the matter that causes the objection. Explanation regarding those objection of fiscal correction will be presented within this paper. The paper will also elucidate their findings and analysis based on the facts. This analysis concluded that there were several deficiencies from both parties to implement tax regulation in Indonesia."

"Laporan Magang ini berfokus terhadap kasus sengketa pajak yang ditampilkan di judul laporan yang dihadapi PT.ABC mengenai koreksi DJP Direktorat Jenderal Pajak terhadap jumlah pajak masukan yang diperhitungkan oleh PT.ABC di tahun 2013. Kasus ini telah dibawa ke Pengadilan Pajak dan hingga sekarang, belum mendapatkan hasil keputusan atau resolusi. Tujuan utama dari laporan ini adalah untuk menganalisa alasan-alasan dibelakang koreksi penghitungan pajak masukan oleh DJP dan mengusulkan sejumlah rekomendasi-rekomendasi untuk penyelesaiannnya.

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This Internship Report centers on the titular tax dispute case faced by PT. ABC concerning the DGT rsquo s Directorate General of Taxation correction of the amount of Input VAT it recorded in Year 2013. The case has been brought to the Tax Court and as of now, no resolutions have been achieved. The prime objective of this report will be to analyze the reason s behind the corrections and suggest an appropriate recommendation for how the case should be resolved."

"Penerimaan pajak memegang peranan yang besar dalam Anggaran Pendapatan dan Belanja Negara (APBN). Kontribusi penerimaan pajak terhadap penerimaan dalam negeri mengalami kenaikan secara terus menerus, bahkan tahun 1999/2000 mencapai 77,61%. Penerimaan tersebut berasal dari berbagai jenis pajak, salah satunya adalah Pajak Pertambahan Nilai (PPN).Apabila dibandingkan dengan penerimaan dan Pajak Penghasilan (PPh), maka penerimaan dari PPN memang kalah besar, tetapi penerimaan dari PPN mengalami kenaikan terus-menerus bahkan disaat krisis. Sementara itu penerimaan dari PPh mengalami penurunan saat krisis melanda Indonesia.Pajak Pertambahan Nilai (PPN) merupakan salah satu jenis Pajak tidak langsung yang dalam pemungutannya melibatkan pihak ketiga sebagai pemungut. Bukti pemungutan pajak yang dilakukan oleh pihak ketiga adalah Faktur Pajak. Oleh karena itu, Faktur Pajak merupakan bukti penting dalam mekanisme PPN. Namun, masih dijumpai adanya Faktur Pajak Fiktif dalam sistem perpajakan Indonesia. Tesis ini disusun dengan tujuan untuk menganalisis perlakuan perpajakan terhadap Faktur pajak Fiktif. Untuk mencapai tujuan tersebut metode penelitian yang digunakan adalah metode deskriptif kualitatif dan studi kasus pada PT"X".Dari hasil penelitian dapat diperoleh gambaran modus operandi Faktur Pajak Fiktif yang diduga melibatkan PT "X". Dalam Undang-Undang perpajakan terdapat tanggung jawab renteng artinya pengguna Faktur Pajak ikut bertanggung jawab terhadap keabsahan Faktur Pajak yang diterbitkan penerbit. Hal tersebut menyebabkan baik penerbit maupun pengguna dapat dianggap melakukan tidak pidana perpajakan dan menanggung semua risikonya, jika Faktur Pajak yang ada ternyata bermasalah atau fiktif Hal itulah yang dianggap tidak adil karena ada kemungkinan pengguna merupakan korban dari sindikat Faktur Pajak Fiktif, sehingga yang bersangkutan mengalami dua kali kerugian.Saran yang diberikan adalah menjalin kerjasama yang baik antara KPP pengguna dan KPP penerbit. Selain itu hares dimungkinkan dalam Undang-undang untuk mengarahkan pengamatan, pemeriksaan, dan penyidikan lebih kepada penerbit dan mengetatkan seleksi permohonan Nomor Pengukuhan Pengusaha Kena Pajak sehingga semua kecurangan dapat dideteksi lebih cepat."

"Evaluasi layanan Kantor Pelayanan Pajak dilakukan untuk mengetahui kualitas pelayanan restitusi PPN di Kantor Pelayanan Pajak "X" dengan menggunakan pendekatan konsep Service Quality (SERVQUAL) yaitu melalui dimensi tangibles, realibility, responsiveness, assurance dan empathy. Kemudian mengidentifikasi dan menganalisis faktor-faktor yang mempengaruhi kualitas pelayanan yaitu faktor budaya organisasi, struktur organisasi, sumber daya manusia, sistem dan prosedur dan kepemimpinan. Berdasarkan faktor-faktor tersebut dibuat rekomendasi untuk peningkatan kualitas pelayanan Kantor Pelayanan Pajak "X". Metode penelitian yang dipakai adalah deskriptif. Data yang dikumpulkan terdiri dari data primer dan data sekunder. Data primer diperoleh dengan menggunakan kuesioner, wawancara Iangsung terhadap informan dan pengamatan Iangsung (observasi) terhadap kejadian di lapangan. Sedangkan data sekunder diperoleh melalui penelusuran berbagai kepustakaan dan dokumen. Analisis data yang terkumpul dari kuesioner dilakukan dengan menggunakan perhitungan statistik Weight Mean Score (WMS) atau perhitungan nilai rata-rata. Hasil penelitian menunjukkan bahwa Wajib Pajak cukup puas atas pelayanan yang diberikan oleh KPP "X". Hal ini dijelaskan oleh faktor-faktor sebagai berikut: budaya organisasi yang kurang mendukung kreativitas dan inovasi bagi karyawan, struktur organisasi yang terlalu birokratis, perencanaan sumber daya manusia masih terpusat di Ditjen Pajak, sistem dan prosedur yang masih berbelit-belit dan kepemimpinan yang kurang dapat mengoperasionalisasi dan mensosialisasikan visinya. Agar kualitas pelayanan restitusi PPN di KPP "X" dapat ditingkatkan, penulis menyarankan agar Ditjen Pajak memperbaiki sistem dan prosedur restitusi PPN, mengubah orientasi kepemimpinan kepada pencapaian visi pelayanan restitusi PPN yang baik, pendelegasian tugas, wewenang dan tanggung jawab yang lebih besar kepada Kepala Seksi PPN, pengembangan sumber daya manusia dan perubahan budaya organisasi ke arah yang lebih kondusif bagi pelayanan terhadap Wajib Pajak."

"Laporan aktivitas magang ini mengevaluasi proses pelaporan SPT Masa yang dilakukan oleh PT MIN yang aktivitas utamanya adalah di bidang penyedia jasa menara telekomunikasi. Pelaporan SPT Masa PPh Pasal 4 ayat 2, 23, dan 26 yang dilakukan adalah periode Agustus 2021. Pembahasan utama dari laporan ini adalah tentang kepatuhan pelaporan yang dilakukan oleh PT MIN sesuai dengan peraturan perpajakan yang berlaku. Pada proses pelaporan SPT Masa Agustus 2021, tidak ditemukan pelanggaran yang berkaitan dengan SPT Masa Agustus 2021. Secara keseluruhan, prosedur pelaporan PT MIN sudah sesuai dengan peraturan perpajakan yang berlaku.

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This internship report discusses the evaluation of Periodic Tax Return (SPT Masa) reporting procedures as observed in PT MIN, which main operating activity is in the provision of telecommunication towers. The reporting of Periodic Tax Return (Income Tax Law Article 4 Paragraph 2, 23, and 26) observed is within the reporting period of August 2021. The main discussion of this report is the reporting compliance of PT MIN as required by the effective tax regulations. During the observed reporting period, it has been noted that there is no observable non-compliance of Periodic Tax Return reporting procedures as practiced by PT MIN. Overall, the reporting procedure of PT MIN is sufficiently complied to effective tax regulations."

"Tax reform initiated by Directorate General of Taxation carried out some its administration reform priority. The application of modern taxation administration system carried at Large Taxpayer Service Office One and Two will be carried also at Regional Office of Directorate General of Taxation Special Jakarta. The changes on Tax Service Office and Regional Office which based on function, not based on types of tax, the application of employee ethical code at Regional Office and Tax Service Office implementing Large Taxpayer Office system and administration. carrying out means and facilities quality improvement, including computer addition. and utilization of Directorate General of Tax Information System (SIDJP) to change Tax Information System (SIP) pursuant to new organizational structure and using case management system and workflow system. The objective of tax administration reform is to improve taxpayer compliance and tax increase.

Based on the above description. there is adjustment toward the inspection scope related to modern tax administration system that will be applied at Regional Office of Directorate General of Tax Special Jakarta. The success of tax administration reform has been applied at Large Taxpayer Office I and II will be applied also at Inspection Office the Regional of Directorate General of Tax special Jakarta. It will become main concerns in the research carried out by the writer.

The purpose of this research is to describe tax inspection scope application. Analyzing and explaining the tax inspection application related to modem tax administration system application. Research method applied in thesis writing is descriptive analytical method, by data collection technique in form of literature study and field study. Conducted analysis is analytical qualitative and quantitative.

From the analysis known that by the application of modern tax administration system, the most precise inspection scopes are Office and field inspection, in line with he place to conduct the inspection. With the new organizational structure, inspection application unit is Tax Service Office.

The conclusion of this research results is by modern tax administration system at Regional Office of Directorate General of Tax Special Jakarta. In the new structure there is division or functional office unit as the inspector. With the new structure then the most proper inspection scopes are office and field inspection.

Suggestion in research is by adjustment toward Inspection Scope at Regional Office of Directorate General of Tax Special Jakarta the tax inspection application is necessary to be improved more optimum without ignoring legal enforcement in fulfilling laws and regulation and need to be accompanied with inspector resources improvement both quantity and quality aspects."