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"Taxpayers should fulfill their tax obligatory based on tax regulations in effect. In this case taxpayers face a dilemma. In one hand they must fulfill all of their tax obligatory completely without any violation, since for every mistake they made will result in penalty. On the other hand they want to manage their tax in order to minimize the cost. In this case, tax management can play an important role to solve taxpayers' problem legally.

PT. X is a company located in Sorong, Irian Jaya operating in fish preserving activity. It has many employees even though not all of them get the salary more than Non-Taxable Income (Penghasilan Tidak Kena Pajak = PTKP). Up to now PT. X has never used tax management as an instrument to manage the income tax article 21 (PPh Pasal 21) of its employees. As the result, there is still a chance to reduce tax cost legally by using tax management.

The objectives of this study are to describe how a company can design its remuneration system to minimize the income tax article 21 cost of its employees, how a company can utilize tax regulations in order to minimize fiscal corrections of the income tax article 21 in case of tax auditing, and how much money can be saved through tax management.

Tax management is a comprehensive action that requires a good understanding of tax regulations in implementing it. The understanding of tax regulations is so necessary that the chances to save money can be determined. Not only that, tax management also requires that the company should have a good accounting system as a media to give the right and accurate information about the company financial condition, since the financial information is the basis of calculating tax due.

Tax management can be done through a series of systematical and well.-planned steps. These steps are: defining the goal of tax management, identifying the current situation, identifying the supporting and obstacle factors, as well as developing the plan of activities to achieve the goal.

The methodology used in this study is descriptive analysis. The result of study shows that PT. X has not utilized tax regulations yet in the best possible way to minimize the income tax article 21 cost of its employees. As the result the employees must pay much more money than they have to. This study concludes that PT. X can utilize tax management to solve this problem by developing a good remuneration system for its employees."

"Fokus dari penelitian ini adalah untuk mengetahui justifikasi pemerintah dalam menetapkan kebijakan Pajak Penghasilan Pasal 22 atas Barang Sangat Mewah. berikutnya juga membahas mengenai dasar pemikiran dalam penetapan objek dari pajak ini dan juga meninjau Pajak Penghasilan Pasal 22 atas Barang Sangat Mewah ini apabila dilihat dari konsepsi penggolongan pajak. Penelitian ini menggunakan kualitatif pada pertanyaan pertama dan kedua, sedangkan untuk pertanyaan ketiga menggunakan pendekatan kuantitatif. Pengumpulan data yang dilakukan dalam penelitian ini adalah dengan studi literatur, penelitian lapangan dan juga dengan wawancara mendalam.Hasil dari penelitian ini adalah justifikasi pemerintah dalam kebijakan ini adalah didasari karena rendahnya kesadaran Wajib Pajak dalam memenuhi kewajiban perpajakannya. Dalam penentuan objek pajaknya yang menjadi pertimbangan pemerintah adalah efek barang tersebut terhadap pasar apabila barang tersebut dijadikan objeknya dan juga beberapa pertimbangan dari sifat barang-barang yang akan dikenakan seperti harga, konsumen barang tersebut, keberadaan barang tersebut di pasaran dan sebagainya. Sedangkan dalam pengujiannya terhadap konsepsi penggolongan pajak kebijakan ini tidak memenuhi karakteristik Pajak Langsung yang merupakan dasar dari Pajak Penghasilan dan Pajak Penghasilan Pasal 22 atas Barang Sangat Mewah ini lebih cocok dan memenuhi kriteria dari cukai (Excise).

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The focus of this research is to know the justification of government in the Income Tax Policy Article 22 on Very Luxurious Goods. The next focus is to know the government consideration in determining an object of the Income Tax Article 22, and to observe this policy toward the conception of classifying tax. These researches use a qualitative approach for the first and second questions, whereas the third questions use a quantitative approach. The collecting data method which is used in this research is study literature, field research and indepth interview. Base at it?s purposive, this research includes in descriptive research.

The result from this research is, in this policy the justification of government based on the low of consciousness taxpayer to complete their tax duty. In determining the tax object which becomes the government consideration is the effect of those goods toward a market if those goods become an object and also some consideration from the goods characteristic which imposition like price, the consumer, the existence of goods in market and etc. While, the test toward classifying tax conception policy is unqualified to the direct tax which become the basic from Income Tax and Income Tax Policy Article 22 about very luxurious goods is more suitable and qualify the criteria from excise."

"Everyone who has a debt has an obligation to pay. But the problem is debtor not always in the best financial condition and having fund to paid in. In that situation, debtor need to rescheduling the term of payment. If this rescheduling can be acceptable by creditor, the debtor can have an opportunity to pay. But if the creditor doesn?t want to rescheduling the term of payment so one way to solve this problem is by having a debt restructuring. One of the debt restructuring method is debt to asset method. In order to make this restructuring became efficient and effective, debitur need to have a tax management in debt restructuring. Researcher choose this topic because he wish to know about the appropriate tax management that can be apply in debt restructuring by using debt to asset swap method. The research is use qualitative descriptive method and two ways of collecting data techniques. They are in depth interview and literature evaluation. The information get from the interview than compared with secondary data to have a validity data. In this writing of script problems to be lifted is: How is the tax implementation of debt restructuring by using debt to asset method? How is tax management can be applicable in debt restructuring by using debt to asset swap method? What is the constraint of tax management application in case of debt restructuring by using debt to asset swap? Tax management in case of debt restructuring by using debt to asset swap method can be apply by having a good knowledge about tax regulation that regulate about the various asset that can be used for pay the debt. Every asset have each tax effect, therefore if you want to having a tax management in order to restructuring your debt with debt to asset swap, you must known well about the tax effect in each asset that you want to used to pay the obligations."

"Corporate charitable giving is growing up in Indonesia. It can be classified into 3 (three) motives which are first a strategy to raise profits, second as a compliance because they are forced to do so, and third as beyond compliance as the company is part of the community. Those three motives do reflecting the income tax treatment on charitable giving. PT X as one of the company also does charity. The charitable giving done by PT X becomes unique since PT X is a Contract of Work (CoW) holder. But practically, the CoW results in law uncertainty. The tax auditor adjusted the charitable giving by PT X which were fund contribution and donation to Aceh and Sumatera Utara.The researcher focuses on charitable giving by PT X with qualitative approach. The researcher would like to identify how PT X does the charitable giving and the law certainty of income tax treatment on those charitable giving. With regards to that, the researcher uses a study-case. The researcher obtains the data from interview, field research and library research.Based on the field and library research, there are situations of charitable giving generally in Indonesia and specifically in PT X. On those charitable giving, there are income tax treatment in income taxation law and the regulations underneath. Spesifically, the researcher observes the income tax treatment of charitable giving done by PT X, which can be gathered from the tax audit cases of OT X.From the situations above, it can be analyzed that the charitable giving done by PT X is divided into 3 (two) kinds which are philanthropy and charity. Besides that, there are three motives of charitable giving, as previously mentioned, practiced by PT X, which are related to the income tax treatment. And the focus of this research is the law certainty of income tax treatment on charitable giving of PT X."

"ABSTRAKKondisi perekonomian saat ini yang kurang menguntungkan, sehingga banyak perusahaan yang menutup usahanya dan melakukan pemutusaii hubungan kerja. Untuk memberikan perlindungan bagi tenaga kerja dan keluarganya terhadap resiko yang berakibat berkurang atau terputusnya penghasilan, ditempuh melalui penerapan sistem jaminan sosial tenaga kerja (Jamsostek). Penghasilan yang diperoleh dari Tabungan Hari Tua yang dibayarkan sekaligus oleh Badan Penyelenggara Jamsostek, merupakan tambahan kemampuan ekonomis yang dapat dikenakan pajak. Pemungutan pajak hanis Adil dan bersifat Netral. Sedangkan pemungutan pajak dapat dikatakan Adil kalau ia memenuhi syarat Keadilan Horizontal, bahwa setiap Wajib Pajak diterapkan satu struktur tarif pajak yang sama, dan juga hams memenuhi syarat Keadilan Vertikal, bahwa setiap Wajib Pajak diterapkan satu struktur tarif pajak progresive yang sama. Netralitas mengisytifatkan baiiwa dikenakaii pajak yang saina atas penghasilan taiipa melihal sumbeniya. Adaiiya lani-tanl pajak yang bcrbuda ini iricniinbulkaii pokok permasaiahan, apakali pengenaan pajak atas Tabungan Hari Tua yang dibayaikan sekaUgus oleh Badan Penyelenggaran Jarasostek sudali sesuai dengan azas kcadilan dan azas netralitas. Kalau tidak sesuai apakali pengenaan pajak alas Tabungan I-Iari Tua dapat diupayakan lebih adil dan netral. Metode penelitian yang digunakan dalam penulisan ini adalah metode diskriptif analisis. Adapun teknik pengumpulan data yang digunakan adalah dengan melakukan studi kcpustakaaii dan studi lapangan meliputi wawancara dengan pihak-piliak yang tcrkait secara sampling insidentil. Tujuan dari penelitian ini adalali untuk mengetahui bagainiana peiierapan pajak atas Tabungan Ilaii Tua yang dibayarkan sekaligus oleh Badan Penyelenggara Jamsoslek memenulii prinsip-prinsip keadilaii dan bersifat netral. Dari pembahasan diperoleh kesinipulan bahwa, pengenaan pajak penghasilan atas Tabungiui llari Tua tidak memenulii azas keadilaii dan beluiu bersifat nctral.Agar peiigenaan pajak alas Tabungan Hari Tua dapat memenulii azas keadilaii, maka pengenaan pajakaya, diterapkaii dengan menggunakan struktur taiif uniuiu Pasal 17 Uiidang-Undang Pajak Pengliasilan yang telali diubali terakhir dengan Undang-undang No. 10 Tahun 1994. Pemungutan Pajak atas Tabungan Haii Tua dapat bersifat lebili uetral, maka disarankan agar pengenaan pajaknya disamakan dengan pajak atas tabungan deposito atau tabungmi lain."

"Salah satu sumber pendapatan negara yaitu pajak. Pajak merupakan iuran yang bersifat wajib bagi setiap warga negara kepada negara. Bagi Wajib Pajak, pajak merupakan beban. Wajib Pajak dapat meminimalkan beban pajak dengan melakukan perencanaan pajak. Perencanaan pajak adalah langkah awal dalam manajemen pajak. Manajemen pajak merupakan sarana memenuhi kewajiban perpajakan dengan benar sesuai dengan peraturan perpajakan, tetapi jumlah pajak yang dibayarkan dapat ditekan seminimal mungkin untuk memperoleh laba dan likuiditas yang diharapkan. Perencanaan pajak sangat berperan dalam meminimalkan pajak terutang. Penelitian ini dilakukan untuk mengetahui peranan perencanaan pajak pada PT. A yang dilakukan secara legal agar tidak merugikan negara dan perusahaan. Hasil penelitian menunjukkan bahwa perencanaan pajak sangat berperan dalam pajak penghasilan yang harus dibayar perusahaan.

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One source of funding that the state taxes. Taxes is a compulsory fee for every citizen to the state. For tax payers, the tax is a burden. Tax payers can minimize the tax burden by making tax planning. Tax planning is first step in tax management. Tax Management is a means to satisfy tax obligations correctly and according to tax regulation, but the amount of tax paid can be kept to a minimum to obtain the expected profit and liquidity. Tax planning was instrumental in minimizing the tax payable. This research was conducted to determine the role of tax planning at PT.A is done legally so as not to harm the state and the company. The results showed that tax planning is very involved in the income tax to be paid company."

"EPC project meaning that a construction company will handle whole work, from designing activity, procurement and implementation construction. Base imposition withholding tax article 23 and Value Added Tax (VAT) on EPC project are from their service value. However, in fact EPC project have same treatment equal with construction services in general. This difference is happen because there are no specific regulation about the EPC project. The regulation that exist for now, just only controls about the taxation charge for the construction company in general.

The research is using quantitative approach in intention to have better understanding and interpretation about a social phenomenon through observation. This research is among descriptive research to describe research object based on the fact notice or as it is. Primary data gathering is acquired by doing in-depth interview to discover information from informant who is directly involve in EPC project especially with taxation division, the government who is making the policy, tax consultant, academician and association of constructions. Secondary data is acquired by literature study to optimize theoretical framework in deciding the purpose and goal of the research also the concepts and other theoretical material in conjunction with research problem. Data analyses are using qualitative data analysis based on field discovery, both primary and secondary data.

From the analysis that are conducted, it is found that the basic differences about the charge between withholding tax article 23 and basic charge of VAT on EPC project. The reason is there are differences of understanding the regulation that exist, this thing is practically cause some problems, whether it is between the EPC industrialist with the owner of the project, or between the EPC industrialist with the taxation checkers side. So, it is necessary for making the constitution regarding the tax object of EPC project . Next, specific taxation regulation about the EPC project needs to be created, to think of there are non similar understandings of the regulation that exist. With the existence of the specific special regulation about the EPC project, It is doubtfully will not cause the difference of understandings between the EPC industrialist and the owner of the project."

"Direktorat Jenderal Pajak menggunakan withholding system sebagai salah satu cara yang efektif untuk memungut pajak, sebab system ini memastikan realisasi penerimaan pajak lebih. Withholding system juga dapat meminimalisir kebocoran pajak yang dilakukan melalui praktek tax avoidance dan tax evasion. Tetapi sistem ini memberikan beban yang cukup berat bagi Wajib Pajak yang dipotong dan pihak pemotong pajak karena mengganggu likuiditasnya dan menimbulkan beban administrasi. Langkah Direktorat Jenderal Pajak mengeluarkan Peraturan Direktorat Jenderal Pajak Nomor : PER-70/PJ./2007 Tanggal 9 April 2007 Tentang Jenis Jasa Lain Dan Perkiraan Penghasilan Neto Sebagaimana Dimaksud Dalam Pasal 23 Ayat (1) Huruf C Undang-Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan Sebagaimana Telah Beberapa Kali Diubah Terakhir Dengan Undang-Undang Nomor 17 Tahun 2000, yang merupakan perubahan dari PER-178/PJ/2007 dan KEP-170/PJ./2002 yang menurunkan beberapa tarif efektif pemotongan PPh Pasal 23 yang merupakan salah satu jenis withholding tax merupakan jawaban Direktorat Jenderal Pajak atas berbagai kritik yang diterima berkaitan dengan tingginya tarif dan jenis penghasilan yang dikenakan pemotongan pajak. Pokok permasalahan dalam penelitian ini pertama, bagaimana implementasi penurunan pemotongan tarif PPh Pasal 23 khususnya atas jasa teknik, jasa manajemen dan jasa konsultasi terhadap kinerja keuangan Wajib Pajak yang mempunyai usaha dibidang tersebut di KPP PMA Lima? Kedua, faktor-faktor apa yang menentukan keberhasilan/kegagalan penerapan kebijakan pemerintah menurunkan tarif PPh Pasal 23 khususnya atas jasa teknik, jasa manajemen dan jasa konsultasi Ketiga, Apakah besaran penurunan tarif PPh Pasal 23 atas jasa teknik, jasa manajemen dan jasa konsultasi sudah tepat untuk memacu perkembangan usaha Wajib Pajak Kerangka teori yang digunakan dalam penelitian ini adalah bahwa withholding system adalah suatu sistem pemungutan pajak yang memberi wewenang kepada pihak ketiga untuk memotong/memungut besarnya pajak yang terutang, pihak ketiga yang telah ditentukan tersebut selanjutnya menyetorkan dan melaporkannya kepada fiskus. Sistem withholding tax ini dirancang untuk menghasilkan penerimaan pajak dengan jumlah yang besar secara lebih efisien dan tidak memerlukan biaya yang besar, sangat efektif untuk memungut pajak penghasilan. Kelemahan dari pemotongan pajak ini dapat menimbulkan kesulitan yang cukup besar pada Wajib Pajak tertentu sebagai akibat dari kelebihan potong serta munculnya biaya administrasi untuk memotong pajak bagi pihak yang membayarkan penghasilan. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif. Analisa penelitian didasarkan pada data kinerja keuangan dan laporan SPT Tahunan PPh Badan Wajib Pajak sampel serta hasil wawancara mendalam dengan Kepala Kantor Pelayanan Pajak PMA Lima, konsultan pajak dan pakar masalah withholding tax serta Account Representative yang mengawasi kewajiban perpajakan Wajib Pajak.Hasil penelitian terhadap data kinerja keuangan Wajib Pajak sampel menunjukkan bahwa semua Wajib Pajak sampel mengalami peningkatan kinerja keuangan setelah diterapkannya kebijakan penurunan tarif pemotongan PPh Pasal 23. Kenaikan kinerja keuangan Wajib Pajak karena peningkatan omzet penjualan dan efisiensi biaya operasional sehingga Wajib Pajak memperoleh laba yang jauh lebih baik dibanding tahun sebelumnya. Analisia terhadap hasil wawancara mendalam memberi gambaran bahwa faktor-faktor utama yang menentukan kenaikan omzet penjualan Wajib Pajak adalah adanya ekspansi usaha, dan meningkatnya order dan perolehan order baru. Penurunan tarif PPh Pasal 23 hanya faktor pendukung yang kontribusinya tidak signifikan. Wajib Pajak menyambut biasa saja penurunan tarif PPh Pasal 23 ini dan lebih mempertanyakan tentang kepastian hukum mengenai jenis penghasilan yang dikenakan pemotongan pajak. Dapat diberikan beberapa saran, pertama, sebelum menentukan tarif pemotongan pemerintah seharusnya Direktorat Jenderal Pajak mengadakan kajian terlebih dahulu untuk mengetahui berapa laba rata-rata per industri supaya didapatkan tarif yang tepat yang tidak memberatkan Wajib Pajak dan tidak menyebabkan kelebihan potong dengan melibatkan semua pihak terkait. Kedua, perlu dilakukan penelitian secara kuantitatif dengan jumlah populasi dan sampel yang lebih besar untuk mengetahui pengaruh penurunan tarif pemotongan PPh Pasal 23 terhadap kinerja keuangan Wajib Pajak agar bisa diambil kesimpulan secara umum. Ketiga, perlu dilakukan penelitian lebih mendalam untuk mengetahui faktor-faktor yang menyebabkan turunnya prosentase biaya operasional Wajib Pajak. Keempat, perlu dilakukan penelitian lebih lanjut bagaimana hubungan antara faktor kepercayaan Wajib Pajak kepada Account Representative dengan meningkatnya kepatuhan Wajib Pajak dalam menyajikan laporan keuangannya.

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The Directorate General of Taxes (DGT) using withholding system as one of the effective ways to collect taxes because this system makes tax collected earlier. Although in the other side, this system gives taxpayer and withholder load administratively. Inappropriate tax rate can disturb taxpayer liquidity and company operational. Based on these condition, DGT released the regulation number : PER-70/PJ./2007 about other services and net income estimation that decreased some effective rate of withholding income tax article 23 (PPh Pasal 23). The research aim to analyze, first, how does the decreasing in income tax article 23 for technical, management and consultant services implementation and the effect to tax payer financial performance in Foreign Investment Five Tax Office (KPP PMA Lima). Second, what does the success factor that determine policy implementation. Third, how the effectiveness of decreasing rate can stimulate tax payer business growth? The theory which support research is withholding at source is method of collecting income tax whereby the party paying income to a taxpayer (e.g., an employer) is required to deduct the tax due from the taxpayer's paycheck. Countries that levy relatively successful income taxes collect most of the tax through withholding or 'third party' techniques that in effect charge a third party with the tasks of deducting the tax form some payment being made to the taxpayer and then remitting the proceeds to the government. Unfortunately this system can make difficulties to the taxpayer as effect of over withheld and arising administrative cost to withheld tax for the party that making payment. To answer the research aim, the researcher used the qualitative method. Research was analysis base on taxpayer financial performance data and corporate income tax return that reported to KPP PMA Lima. These data will be cross check with the result of interviews with head office of KPP PMA Lima, tax consultant and account representative who control taxpayer's obligations.The result of these research shows that taxpayer samples financial performance increase after decreasing in income tax article 23 implementation. But in fact, this condition more caused by increased in sales and operational cost efficiency, so that taxpayer made higher profit. From analyzing in depth interview describes that taxpayer sales increased determined factor was business expand, contract extension and obtain new contract. So, decreasing in income tax article 23 implementation was just supporting factor that didn't significance to taxpayer business growth. Although it didn't significance, but, too high rate and followed by inefficiency and didn't comply taxpayer can made over withheld that caused compliance cost by tax audit refund. The other significance factor that increased taxpayer financial performance was complying in financial report. In the other side, researcher found that taxpayer concern to law certainty about object of income withheld more than rate. Therefore researcher suggested, first, DGT should make research to know average profit per industry so can find appropriate rate that make taxpayer burden and over withheld. Second, quantitative research with bigger population and sample to take general conclusion is needed to know the impact of decreasing in tax rate to taxpayer financial performance. Third, the deepen research is needed to know the factors that caused decreasing in percentage of operational cost. Forth, further research is needed to know relationship between trust factor among fiscus and taxpayer with taxpayer complying in financial report."

"Self Assessment System yang dianut perpajakan Indonesia memberikan kepercayaan kepada Wajib Pajak untuk melaksanakan pemenuhan kewajiban perpajakannya secara mandiri. Sedangkan fiskus hanya berfungsi sebagai pembina dan pengawas jalannya pemenuhan kewajiban tersebut dan harus riemastikan bahwa setiap Wajib Pajak telah melaksanakan kewajiban perpajakannya dan mendapatkan haknya sesuai dengan Undang-Undang dan ketentuan lainnya yang berlaku.Oleh karena itu perlu diberikan kepastian hukum bagi Wajib Pajak agar tidak ada keragu-raguan bagi Wajib Pajak untuk memenuhi kewajibannya ataupun menuntut haknya. Pajak harus diatur dalam Undang-Undang, oleh karenanya Undang-Undang Perpajakan harus mampu memberikan kepastian hukum yang dimaksudkan di atas.Salah satu hak Wajib Pajak yang diatur dalam Undang-Undang Perpajakan adalah memperoleh pengurangan atau penghapusan Sanksi Administrasi yang telah ditetapkan oleh Direktorat Jenderal Pajak. Hal inilah yang akan dikaji mengapa masih diperlukan upaya kepastian hukum dan keadilan dalam pelaksanaan pengurangan dan penghapusan sanksi administrasi dan bagaimana ketentuan pengurangan dan penghapusan sanksi administrasi ditinjau dari sistem self assessment.Berdasarkan hasil penelitian dapat disampaikan bahwa Upaya kepastian hukum dan keadilan masih diperlukan dalam pelaksanaan pengurangan dan penghapusan sanksi administrasi pajak, karena dapat saja terjadi pengenaan saksi administrasi kepada Wajib Pajak yang kemungkinan disebabkan ketidaktelitian petugas pajak dan Pemberian Pengurangan dan penghapusan sanksi administrasi pajak kurang tepat dalam sistem self assesment, karena kepastian hukum dan law enforcement menjadi tidak ada dan sifatnya sangat subyektif, dimana ketetapan yang telah dibuat dapat dihilangkan hanya karena alasan ketidaktelitian semata dan memberikan kewenangan Direktur Jenderal Pajak yang sangat luas."

"Laporan magang ini membahas tentang kepatuhan PT MOP dalam memenuhi kewajiban Pajak Penghasilan Pasal 25. Hasil analisis menunjukkan bahwa PT MOP sudah melakukan perhitungan, pembayaran, dan pelaporan PPh pasal 25 dengan tepat waktu pada tahun 2016. Namun di tahun 2017, PT MOP tidak dapat membayar PPh pasal 25 hingga tanggal jatuh tempo pembayaran. Oleh karena itu, Direktorat Jenderal Pajak mengeluarkan surat tagihan pajak atas PPh pasal 25 yang tidak atau kurang dibayar. Hasil analisis juga menunjukkan bahwa manajemen perpajakan perusahaan kurang baik karena perusahaan tidak mempunyai usaha analisis mengenai perencanaan pajak hingga pengendalian pajak setiap tahunnya. Oleh karena itu, PT MOP harus mengintegrasikan manajemen perpajakannya ke seluruh fungsi manajemen agar implementasinya dapat berjalan dengan efektif. Lalu, terkait dengan pelunasan semua kewajiban pajaknya berdasarkan yang terdapat pada surat tagihan pajak, PT MOP membuat keputusan untuk membayar pokok dan sanksi administrasi sekaligus dengan pertimbangan biaya dan manfaat dibandingkan dengan pilihan untuk mengangsur dengan bank garansi.

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This internship report explains about PT MOP`s compliance of income tax obligation article 25. The result of the analysis shows that PT MOP has done the calculation, payment, and reporting of income tax article 25 on time in 2016. However, in 2017, PT MOP can not pay income tax article 25 until the due date of payment. Therefore, Directorate General of Taxes issues the notice of tax collection on taxes are not or less paid. The result of analysis also explains that the company`s tax management is not good because the company has no business analysis of tax planning until tax control for every year. Therefore, PT MOP must integrate its tax management to all management functions so that its implementation can proceed effectively. Then, related to the settlement of all outstanding tax liability based on notice of tax collection, PT MOP made the decision to pay off the principal and the administrative sanctions at the same time with consideration of costs and benefits compared to the repayment option by attaching a bank guarantee."