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"Skripsi ini membahas mengenai evaluasi proses restitusi dan kompensasi Pajak Pertambahan Nilai yang dilakukan oleh PT AWAK-JO di Tahun 2015. Proses restitusi dimulai dari pembuatan SPT Masa PPN, pemeriksaan pajak, dan penerbitan Surat Ketetapan Pajak, sedangkan kompensasi berasal dari nilai Lebih Bayar pada SPT Masa PPN yang tidak direstitusi. Penelitian ini menggunakan metode kualitatif dengan memanfaatkan data primer yang berasal dari wawancara dengan narasumber yang terkait langsung dengan proses restitusi ini dan data sekunder yang berupa kertas kerja tim konsultan pajak dan surat-surat yang diterbitkan oleh Kantor Pelayanan Pajak Tanah Abang Tiga. Kesimpulan dari hasil penelitian adalah proses permohonan restitusi Pajak Pertambahan Nilai sudah sesuai dengan ketentuan yang berlaku dan Kantor Pelayanan Pajak Tanah Abang Tiga tidak dapat mengabulkan seluruh permohonan restitusi Pajak Pertambahan Nilai yang diajukan karena ada beberapa kesalahan.

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This thesis evaluates the procedure of Value-added Tax Restitution and Compensation of PT AWAK-JO in 2015. The restitution process begins with the making of VAT Tax Report, tax audit, and the issuance of Tax Assessment Letter, while compensation is the over-payment made in VAT Tax Report that cannot be restituted. This thesis uses a qualitative method by utilizing the primary data derived from interview with a source who is directly involved in this case and secondary data in the form of tax consultant’s working papers and letters issued by Tanah Abang Tiga Tax Office. The conclusion of this thesis is that the Value-added Tax restitution process is in accordance with the regulations and the Tanah Abang Tiga Tax Office couldn’t grant all of the restitution due to several errors."

"Undang-Undang Pajak Pertambahan Nilai Indonesia menganut metode Indirect Substraction Method untuk mendeteksi atau menguji kebenaran jumlah pajak yang terutang. Jumlah output tax lebih kecil daripada input tax, selisihnya merupakan kelebihan pembayaran pajak yang dapat direstitusi ataupun dikompensasi. Dengan menggunakan sistem self assessment dapat mengajukan restitusi Pajak Pertambahan Nilai atas penyampaian Surat Pemberitahuan Pajak Pertambahan Nilai dengan status lebih bayar. Studi ini merupakan penelitian implementasi kebijakan perpajakan atas restitusi PPN pasca pemberhentian Pemeriksaan Bukti Permulaan yang terjadi di PT. ABC dengan menggunakan pendekatan kualitatif melalui studi literatur dan wawancara mendalam. Dalam proses restitusi Pajak Pertambahan Nilai yang sedang diajukan oleh PT ABC, pihak DJP melakukan pemeriksaan bukti permulaan terhadap PT. ABC. Dengan dilakukannya pemeriksaan bukti permulaan kepada PT. ABC maka restitusi PPN yang diajukan oleh PT. ABC tertangguhkan. PT. ABC tidak terbukti melakukan tindak pidana dibidang perpajakan dengan demikian pemeriksaan bukti permulaan terhadap PT. ABC diberhentikan. Hasil penelitian ini yaitu Setelah diberhentikannya pemeriksaan bukti permulaan terhadap PT. ABC, DJP tidak langsung menerbitkan SKPLB sebagaimana diatur didalam Pasal 17B Undang-Undang KUP. Adapun dampak implementasi kebijakan restitusi PPN setelah dihentikannya pemeriksaan bukti permulaan bagi PT. ABC yaitu menyebabkan ketidakpastian atas restitusi yang diajukan dan tidak mendapatkan imbalan bunga atas SKPLB yang diterbitkan melebihi jangka waktu 12 bulan dan meningkatkan compliance cost PT. ABC.

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The Indonesian Value Added Tax Act adheres to the Indirect Subtraction Method to detect or test the correct amount of tax payable. The amount of output tax is smaller than the input tax, the difference is the excess payment of taxes that can be refunded or compensated. By using the self assessment system, taxpayers can claim a Value Added Tax refund for the submission of Value Added Tax Return with overpayment status. This study is about the implementation of taxation policies on Value Added Tax (PPN) restitution after the termination of the Preliminary Investigation Tax Audit that occurred at PT. ABC by using a qualitative approach and in-depth interviews. In the process of value added tax restitution that is being submitted by PT ABC, the DGT execute the preliminary investigation tax audit to PT. ABC. By conducting preliminary investigation tax audit to PT. ABC then the VAT refund submitted by PT. ABC is suspended. PT. ABC is not proven to have committed a criminal act in the taxation field, thus preliminary investigation tax audit to PT. ABC was terminated. The results of this study are after the termination of preliminary investigation tax audit of PT. ABC, DGT does not directly issue SKPLB (Overpayment Tax Assessment Letter) as stipulated in Article 17B of the KUP Law. As for the impact of the implementation of the VAT restitution policy after the termination of the preliminary investigation tax audit PT. ABC, that is, causes uncertainty over the restitution that is submitted and does not receive interest benefits for SKPLB issued over a period of 12 months and increase compliance cost PT. ABC."

"Laporan magang ini membahas mengenai kasus sengketa pajak yang dialami oleh PT SASA yang berkaitan dengan pengkreditan Pajak Masukannya atas perolehan Barang Kena Pajak BKP dan Jasa Kena Pajak JKP yang terdiri dari barang modal dan non-barang modal. Pokok permasalahan sengketa karena pihak Pemeriksa melakukan pemeriksaan kepada perusahaan atas pelaporan Surat Pemberitahuan Masa yang lebih bayar di tahun 2011. Hasil pemeriksaan yang dilakukan Fiskus menyatakan bahwa Pajak Masukan atas perolehan yang dilakukan PT SASA pada tahun 2011 tidak dapat dikreditkan sehingga pihak Fiskus menerbitkan Surat Ketetapan Pajak Kurang Bayar SKPKB . PT SASA pun mencoba untuk melakukan upaya hukum untuk mempertahankan argumennya hingga ke pengadilan pajak. Laporan magang ini menjelaskan analisis penulis terhadap hasil putusan persidangan yang akan diterbitkan Pengadilan Pajak di masa mendatang.

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This internship report discusses about tax dispute case in PT SASA regarding its Value Added Tax VAT -in of acquiring taxable goods and services of capital goods and non capital goods which can not be credited. The point of dispute is assessor Director General of Tax DGT doing tax audit for PT SASA based on Tax Return that stated PT SASA has overpayment of VAT in 2011. The tax audit resulting VAT-in of PT SASA can not be credited in 2011 and DGT issued Tax Underpayment Assessment Letter. PT SASA tries to defend its argument and right and take the case to the tax court. This internship report explains the writer rsquo;s analysis of tax court decision that will be issued by the tax court in the future."

"Laporan magang ini bertujuan untuk mengevaluasi pendampian proses pengajuan Restitusi PPN PT PCY ke Direktorat Jenderal Pajak yang telah dilakukan oleh KAP FA. Dalam rangka pendampingan proses pengajuan Restitusi PPN ini, KAP FA selaku konsultan pajak PT PCY melakukan perhitungan atas besaran potensial Restitusi PPN yang akan diajukan. Selain itu KAP FA juga berperan sebagai perantara antara PT PCY dengan Tim Pemeriksa selama pemeriksaan atas tanggapan Restitusi PPN berlangsung. PT PCY merupakan perusahaan yang menjual alat musik serta menyediakan kursus musik yang merupakan jasa pendidikan. Dengan adanya 2 (dua) jenis usaha dari PT PCY yang memerlukan perlakuan khusus dalam perhitungan Restitusi PPN menurut peraturan perundang-undangan. Berdasarkan hasil evaluasi dalam melakukan pendampingan pengajuan Restitusi PPN PT PCY, KAP FA belum tepat dalam melakukan perhitungan Pajak Masukan yang dapat dikreditkan sehingga mempengaruhi besaran Restitusi PPN PT PCY.

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This internship report is aims to evaluate the assistance process of PT PCY`s Value Added Tax Refund submission to the Directorate General of Taxes that have been carried out by KAP FA. In order to assist this Value Added Tax Refund request, KAP FA as a tax consultant of PT PCY calculated the potential amount of Value Added Tax Refund to be submitted. In addition, KAP FA also acts as an intermediary between PT PCY and The Tax Audit Team during the tax audit of Value Added Tax Refund request responses. PT PCY is a company that sells musical instruments and provide music course which are educational services. With these 2 (two) types of business that PT PCY have provided, PT PCY requiring special treatment in the calculation of Value Added Tax Refund according to statutory regulations. Based on the evaluation results in assisting the submission of PT PCY Value Added Tax Refund, KAP FA has not been precise in calculating Input Taxes that can be credited so that it affects the amount of PT PCY VAT Refunds."

"ABSTRAKPajak Pertambahan Nilai (PPN) adalah pajak yang dikenakan atas setiap pertambahan nilai dari barang dan jasa dalam peredarannya dari produsen ke konsumen. Melalui perhitungan dan pelaporan yang baik, maka perusahaan dapat dikatakan telah memenuhi peraturan yang berlaku guna untuk meningkatkan anggaran pembangunan nasional Pemerintah. PT LMN Indonesia merupakan perusahaan produksi makanan ringan. Melalui laporan magang ini akan diketahui mengenai penerapan Pajak Pertambahan Nilai yang dilakukan oleh perusahaan seperti pencatatan, perhitungan, serta pengkreditan dan pelaporannya. Kesimpulan dari laporan magang ini adalah Perusahaan telah melaksanakan Pajak Pertambahan Nilai sesuai dengan peraturan perundang-undangan yang berlaku. Namun demikian, masih terdapat kekurangan yang dapat diperbaiki yaitu terlambat atau kurang lengkapnya dokumen-dokumen yang diterima dari divisi lain sehingga menghambat proses pelaporan.ABSTRACTContoh Penulisan Abstrak:ABSTRAKPenelitian ini bertujuan untuk mengetahuiValue Added Tax (VAT) is tax that impsed on any appreciation in value of the goods or services in its circulation from producers to consumers. Through good calculation and reporting, the company have complied with applicable regulations to help in increasing the Government's national development budget. PT LMN Indonesia is a multinational food and beverage company. Through this internship report, it will be known about the application of Value Added Tax carried out by the company such as recording, calculation, crediting, and reporting. The conclusion of this report is that the Value Added Tax reporting accordance with the applicable laws and regulations. However, there is still weakness that can be corrected  related to late or uncomplete document that has been received by the divisions, in effect it slow down the progress of filling report."

"Laporan magang ini membahas tentang analisis efektifitas manajemenPajak Pertambahan Nilai PPN terhadap pemenuhan kewajiban PPN PTABC, yang bergerak di jasa penunjang migas, khususnya di bidang seismicdata processing. Penulis menggunakan metode observasi dan wawancarauntuk melakukan analisis tersebut.Hasil analisis merekomendasikan bahwaPT ABC sebaiknya memperbaiki manajemen PPN perusahaan dengan caramenangani permasalahan terkait PPN tersebut, seperti pembuatan asesmenyang lebih ketat terhadap calon klien, peningkatan kepatuhan pajak dari sisiPT ABC, pembuatan flowchart proses bisnis, dan perbaikan sistem dan SDMPT ABC.

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This internship report elaborates the analysis of Value Added Tax VAT management effectiveness to the compliance of VAT obligation on PTABC, whose industry is in oil and gas service, specifically in seismic dataprocessing. The author uses the observation and interview method to performthe analysis.

The result of the analysis recommends that PT ABC shouldimprove its VAT management by resolving the VAT issues, such as, strongerassessments for the future clients, increase of PT ABC rsquo s compliance level, themaking of business process flowchart, and improving system and humanresources in the company. "

"During the last three years, the role of taxation is increasing. According to RI's Finance Minister, Boediono, this increase represent fair matter due to RAPBN 2004 is "self supporting", after the cooperation program with IMF ended in 2003. That is why the government hope that the expected fund comes from the tax.Acceleration of Value Added Tax (VAT) restitution management, one of the cause of the increasing of state earnings from taxation, has not strived maximally by the Tax Authority. This can be seen in the duration of completion of VAT restitution application that is applied by PT Yamaha Indonesia (PT YI) which is a musical instrument manufacturer and are exporter that sell around 90 % of the production to other countries.In 2002, there were 2 (two) tax periods that need more than 12 (twelve) months to finalize PT Yl's VAT restitution application. The other period, even less than 12 (twelve) months, but those period were over the duration that is stated in Keputusan Direktur Jenderal Pajak No. KEP-160/PJ.12001 which is Direktorat Jenderal Pajak effort to increase the service to Tax Payer and to give lave certainty in relation of VAT and Tax on Luxury Goods restitution. According to those problems, the aims of this thesis are to identify and to analyze the factors that influence the period of VAT restitution application that is applied by PT YI. Those factors can be seen from external and internal factors of PT YI. External factors consist of good and effective coordination among Tax Offices, information technology role that is used by the tax payers and tat officers' professionalism. For internal factors consists of information technology role, controllership and PT YI taxation staffs' professionalism. Other aims are :reeking recommendation to she ten the period of VAT restitution based on the factors that influence the period of VAI restitution.The data in this research is from the prime data, from the respondents and information from Tax Experts, and also secondary data, from literature PT YI's Organization Structure. In this research, to choose a sample, use Slovin Formula and from that formula there are 1 respondents from 5 (five) KPPs.The research find that co ordination among KPPs is not good and effective because not all the principles are fulfill, like there is no coordinator who coordinate accomplishment of tax invoice clarification and most of the duration of tax invoice clarification is beyond the schedule that has stated in tax regulation. For information technology has a very big role in acceleration VAT restitution application, but unfortunately this facility is not used by the tax payers and less socialized to them. For tax officers professionalism, according to indicators, can be said that their professionalism is good.For internal, the less control from the manager cause the tax officer receive the documents that are needed in completion of VAT restitution in more than 5 (five) working days from PT YI tax staff and this influence in accelerating VAT restitution process. About the technology, PT YI use tax application program and report the VAT application by using diskette. This is also influence the accelerating PT YI's VAT restitution.According to the research, it is suggested that it is important to have a good and effective coordination system that coordinate all KPPs in Indonesia, especially in connecting with tax invoice clarification. Besides, it is also important to socialize the policy about making VAT report by using diskette to all tax payers. For PT YI, it is suggested to make an intensive control to the employee that prepare all documents needed to process VAT restitution."

"Laporan ini bertujuan untuk membahas mengenai proses penyelesaian dan analisis terhadap pokok sengketa Pajak Pertambahan Nilai yang berhubungan dengan penyerahan yang dipungut sendiri pada PT. XYZ, sebuah perusahaan kelapa sawit terintegrasi. Sengketa pajak dimulai dari adanya selisih perhitungan antara pihak PT. XYZ dengan Direktorat Jenderal Pajak terkait Lebih Bayar yang diajukan oleh PT. XYZ atas PPN Masa Desember 2013. Direktorat Jenderal Pajak menganggap bahwa status PPN atas PT. XYZ adalah Kurang Bayar karena dianggap peningkatan kuantitas dalam kurun waktu satu tahun tidak wajar sehingga perlu dilakukan koreksi atas penyerahan sepanjang tahun dengan menggunakan Analisis Kewajaran Produksi Kelapa Sawit. Atas perbedaan perhitungan PPN ini, PT. XYZ telah memberikan penjelasan kepada Direktorat Jenderal Pajak, sejak Januari 2015 hingga mengajukan proses keberatan pada April 2015 dan banding pada Juli 2016. Hasil banding menetapkan bahwa koreksi dari pihak Direktorat Jenderal Pajak tidak tepat sehingga Pengadilan Pajak memutuskan untuk tetap mempertahakan pendapat PT. XYZ atas PPN Lebih Bayar. Dari analisis yang dilakukan dapat disimpulkan bahwa PT. XYZ telah melakukan prosedur penyelesaian sengketa pajak sesuai dengan SE-10/PJ.7/2008, 202/PMK.03/2015, dan UU Nomor 14 Tahun 2002. Hasil analisis juga menyimpulkan bahwa perhitungan pajak yang dilakukan oleh Pemeriksa Pajak maupun Peneliti Keberatan harus didasarkan pada dokumen dan data penyerahan yang secara aktual terjadi di lapangan. Perhitungan pajak tidak dapat dilakukan hanya berdasarkan analisis kewajaran berdasarkan standard perkebunan kelapa sawit sebagaimana diterbitkan dalam buku Teknologi Budidaya Kelapa Sawit tanpa mempertimbangkan kondisi perusahaan. Maka dari itu, diharapkan kedepannya pihak Direktorat Jenderal Pajak, khususnya pengawas dan peneliti pajak, dapat menghitung penyerahan dengan menggunakan bukti yang valid dan menghindari pendapat yang bersifat asumtif.

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This report explains the Value-Added Tax dispute resolution related to self-collected VAT of PT. XYZ, an integrated palm oil company. Tax dispute starts from the different argument between the PT. XYZ and the Directorate General of Taxation due to tax overpayment status on PT. XYZ rsquo;s VAT return period December 2013. However, the Directorate General of Taxation considers the status of VAT over PT. XYZ is underpaid because they thought significant increase within one year is suspicious, so it is necessary to make correction towards sales throughout the year by using Fairness Analysis on Palm Oil Production. The result of the analysis in this report show that sales should not calculated using fairness analysis, but using the actual data occurs in field, especially in the palm oil industry such as daily data production and sales of Fresh Fruit Bunches and sales of processed product of Fresh Fruit Brunches, which are Crude Palm Oil and Palm Kernel, each day because the price may vary every day so it can not be calculated using the annualized approach. Therefore, it is expected that in the future, the Directorate General of Taxation can calculate the whole sales by using valid evidence and avoid the unreliable assumption."

"Tujuan dari penelitian ini adalah untuk mengetahui dampak penerapan ISAK 16 pada perhitungan pajak perusahaan independent power producer IPP . Dalam penyusunan analisis penulis melakukan studi kasus pada PT ABC. PT ABC adalah perusahaan IPP yang melakukan perjanjian jual beli listrik dengan PLN. Dalam pelaporan keuangan komersial PT ABC menerapkan ISAK 16. Tetapi untuk keperluan pajak, PT ABC tidak menerapkan ISAK 16. Saat ini PT ABC sudah dalam tahap berproduksi secara komersial. Hasil penelitian menunjukkan beban Pajak Penghasilan lebih kecil jika perusahaan menerapkan ISAK 16. Akan tetapi beban Pajak Pertambahan Nilai menjadi lebih besar jika perusahaan menerpkan ISAK 16. Secara umum beban pajak lebih besar jika menerapkan ISAK 16.

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The purpose of this study was to determine the impact of the requirement of ISAK 16 in the calculation of corporate tax of independent power producer IPP . In preparing analysis, the authors conducted a case study in PT ABC. PT ABC is a company that does IPP power purchase agreement with PLN. In the financial reporting PT ABC implement ISAK 16. However, for tax purposes, PT ABC does not apply IFAS 16. Currently, PT ABC is already in the stage of commercial production. The results of this study showed smaller income tax expense if companies implement ISAK 16. But there is a larger value added tax if the company implement ISAK 1616. In general, tax expense is greater when company implement ISAK 16."

"Penelitian ini membahas tentang Penerapan Ketentuan Pajak Pertambahan Nilai atas Kegiatan Membangun Sendiri yang dilakukan oleh developer industry properti, dalam hal ini studi kasus dilakukan pada salah satu perusahaan developer PT. X. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan jenis penelitian deskriptif. Hasil penelitian ini menyatakan bahwa masih ada wajib pajak yang mempertanyakan dasar dari pemajakan pasal 16C undang-undang PPN, kemudian dalam pelaksanaan kewajiban perpajakan atas kegiatan membangun sendiri yang dilakukan oleh PT. X terdapat perbedaan pemahaman definisi bangunan dalam Peraturan Menteri Keuangan Nomor 39/PMK.03/2010, perbedaan terjadi antara fiskus dengan pihak PT. X. Kemudian kendala juga timbul dalam hal penyerahan jasa membangun kepada kontraktor Non-PKP.

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This research discusses the implementation of theValue Added Tax rules activities undertaken by the developer of the property industry, in this case study conducted in one of the developer Company PT. X. The approach used in this research is a qualitative approach with a descriptive method. The results of this study stated that there are tax payers who ask the basis of taxation of Article 16C VAT law, then the implementation of tax obligations on building your own activity conducted by PT. X there is a different understanding of the definition of the building in the Minister of Finance No.39/PMK.03/2010, differences occur between the tax authorities with the PT. X.Then another problem from the delivery of services to a contractor to build with non-PKP contractor."