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"Penelitian ini membahas dan menguji salah satu faktor yang dikemukanan oleh Organization for Economic Coorperation and Development (OECD) yang termasuk kategori faktor psikologi yaitu pengaruh keadilan dan kepercayaan terhadap kepatuhan Wajib Pajak Orang Pribadi dalam menyampaikan Surat Pemberitahuan Tahunan Pajak Penghasilan.Responden dalam penelitian ini adalah Wajib Pajak Orang Pribadi yang berada di wilayah Kantor Pelayanan Pajak Pratama Serpong. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan metode pengolahan data yang digunakan adala uji regresi berganda. Hasil penelitian ini menunjukan bahwa keadilan dan kepercayaan berpengaruh positif signifikan terhadap kepatuhan penyampaian Surat Pemberitahuan Pajak Tahunan Pajak Penghasilan Orang Pribadi.

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This research discuss and examine the influence of one of the factor according Organization for Economic Coorperation and Developmen (OECD) which including physicological factor that is fairness and trust to compliance of individual taxpayer in submit the Annual Tax Returns of Income Tax. The respondent of this research is the individual taxpayer who lives in the small tax office region in Serpong. The method used in this research is quantitative while data processing method used multiple regression test. The research results showed that fairness and trust have positive significant effects to compliance individual taxpayer in submit the Annual Tax Returns of Income Tax."

"ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh pajak penghasilan PPh Badan terhadap permintaan tenaga kerja pada industri manufaktur di Indonesia sebelum dan sesudah berlakunya Undang-Undang No.36 Tahun 2008 tentang Pajak Penghasilan. Penelitian dilakukan dengan unit analisis perusahaan menggunakan data survei industri besar dan sedang dari Badan Pusat Statistik. Estimasi dilakukan dengan teknik unbalanced panel fixed effect model. Secara umum hasil estimasi menunjukkan pajak penghasilan PPh Badan mempunyai hubungan negatif terhadap permintaan tenaga kerja. Hal tersebut menunjukkan bahwa modal dan tenaga kerja di industri manufaktur bersifat komplemen yang berarti kenaikan modal mengakibatkan kenaikan permintaan tenaga kerja. Tetapi secara statistik, pajak penghasilan PPh Badan tidak memiliki pengaruh yang signifikan terhadap permintaan tenaga kerja. Hal tersebut mengindikasikan bahwa pajak penghasilan PPh Badan bukan merupakan pertimbangan penting bagi perusahaan dalam menentukan jumlah tenaga kerjanya. Penurunan statutory tax rate berdasarkan Undang-Undang No.36 Tahun 2008 tidak mengakibatkan perusahaan menambah jumlah tenaga kerjanya sehingga pemerintah tidak perlu lagi menurunkan tarif pajak penghasilan PPh Badan.

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ABSTRACTThis study aims to determine the effect of corporate income tax CIT on labor demand in the manufacturing industry in Indonesia before and after the enactment of Law No.36 of 2008 about Income Tax. The study was conducted with a unit of company analysis using large and medium industry survey data from the Central Bureau of Statistics. Estimation is done unbalanced panel fixed effect model technique. In general, the estimation results show the corporate income tax CIT has negative relationship to labor demand. It shows that capital and labor in the manufacturing industry are complementary, which means the increase in capital causes an increase in labor demand. But statistically, corporate income tax CIT has no significant effect on labor demand. This indicates that corporate income tax CIT is not an important consideration for the company in determining the amount of its laborforce. Decrease in statutory tax rate based on Law No.36 of 2008 does not result in the company increase the number of its laborforce so that the government no longer need to lower the income tax rate CIT ."

"Dalam mendorong investasi di bidang usaha dan/daerah tertentu diimplementasikan kebijakan tax allowance, namun perusahaan penerima fasilitas mengalami penurunan. Tesis ini membahas tentang efektivitas implementasi kebijakan tax allowance dan faktor yang mempengaruhinya. Penelitian menggunakan teori kebijakan publik, perpajakan, dan investasi. Menggunakan paradigma post positivist, pendekatan kualitatif, dan teknik pengumpulan data dengan wawancara mendalam. Hasil penelitian menujukan dimensi tepat kebijakan, pelaksana, lingkungan, dan proses terpenuhi, tetapi tepat target belum terpenuhi. Implementasi kebijakan tax allowance cukup efektif dan faktor yang mempengaruhi adalah faktor pendukung dan penghambat. Agar dimensi tepat target terpenuhi dengan membuat grading kriteria perusahaan, persyaratan, dan insentif. Untuk menanggulangi faktor penghambat dengan melonggarkan kriteria dan persyaratan, dan meningkatkan sosialisasi kebijakan tax allowance.

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In encouraging investment in the field of business and/or certain areas implemented tax allowance policy, but the company receiving the facility has decreased. This thesis discusses the effectiveness of the implementation of tax allowance policy and the factors that influence it. Research uses public policy theory, taxation, and investment. Using post positivist paradigms, qualitative approaches, and data collection techniques with in-depth interview.

The results of the research indicate the exact dimensions of policies, implementers, environments, and Process fulfilled, but the exact target has not been met. Implementation of tax allowance policy is quite effective and influence factors of supporting and inhibiting factors. So that the exact dimensions of the target fulfilled by creating a grade of company criteria, requirements, and incentives. To overcome obstacles by loosening criteria and requirements, and increasing the socialization of tax allowance policy."

"Laporan magang ini membahas evaluasi pengisian dan pelaporan SPT Tahunan pajak penghasilan wajib pajak orang pribadi berdasarkan Undang Undang Nomor 16 Tahun 2009 Pasal 3 dan PER-02/PJ 2019. Berdasarkan evaluasi yang telah dilakukan, SPT Tahunan milik MS, ALC, VKG, dan VSC telah diisi dengan benar, lengkap, dan jelas, kecuali MS karena MS tidak melaporkan daftar harta dan kewajiban pada akhir tahun sehingga pengisian SPT MS belum memenuhi kriteria lengkap. Untuk pelaporan SPT Tahunan milik OG pelaporannya telah sesuai dengan peraturan yang berlaku, yaitu PER-02/PJ/2019.

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This report discusses about the evaluation of filing and reporting of annual individual income tax return based on Regulation Number 16 of 2009 and PER-02/PJ/2019. Based on the evaluation, the filing of individual annual income tax return for MS, ALC, VKG, and VSC is filled correctly, completely, and clearly, except for MS because he didn`t report his assets and liabilities information at the end of the year. Therefore, the filing of individual annual income tax return for MS isn`t filled completely. For the reporting of individual annual income tax return for EXO Indonesia`s expatriate, it complies to PER-02/PJ/2019."

"Laporan magang ini membahas evaluasi pelaporan SPT Tahunan Pajak Penghasilan Orang Pribadi yang dilakukan oleh divisi Individual Tax DV Indonesia. Subjek evaluasi laporan magang ini adalah seorang ekspatriat dari India bernama Mr. B yang dipilih berdasarkan keunikan kasusnya yang melaporkan SPT Tahunan berstatus Kurang Bayar meskipun hanya menerima penghasilan dari satu pemberi kerja dan sudah dipotong PPh 21. Hasil evaluasi menunjukkan perlakuan perpajakan sebagai Wajib Pajaka Dalam Negeri, penghitungan pajak penghasilan terutang, pengisian Formulir SPT Tahunan, pembayaran PPh kurang bayar hingga pelaporan SPT Tahunan secara e-filing sudah dilakukan sesuai dengan peraturan perpajakan yang berlaku di Indonesia. DV Indonesia juga melakukan prosedur verifikasi data penghasilan dan harta untuk menjamin pengisian SPT Tahunan Mr. B telah memenuhi kriteria benar, lengkap dan jelas. Meskipun bukan ranah konsultan pajak, perhitungan PPh 21 yang dilakukan oleh pemberi kerja juga dibahas pada laporan magang ini untuk mencari penyebab masih terdapatnya pajak kurang bayar pada SPT Tahunan Mr. B.

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This internship report discusses the evaluation of reporting of Individual Annual Income Tax Return conducted by the Individual Tax division of DV Indonesia. The subject of this internship report evaluation is an expatriate from India named Mr. B, who was chosen based on the uniqueness of his case, who reported his Annual SPT underpayment status even though he only received income from one employer and had been deducted with Income Tax Art. 21. The evaluation results show that the tax treatment as a domestic taxpayer, the calculation of income tax payable, the filling of the Annual Income Tax Return, the payment of underpaid income tax to the reporting of the Annual Income Tax Return through e-filing have been carried out in accordance with the applicable tax regulations in Indonesia. DV Indonesia also performs procedures for verifying income and assets data to ensure that the filling of Mr. B's Annual Income Tax Return has met the correct, complete and clear criteria. The calculation of Income Tax Art. 21 is also discussed in this internship report, although it is not the realm of tax consultants to find out the cause of the underpayment income tax in Mr. B' Annual Income Tax Return."

"Revision occurred on Annual Corporate Income Tax Returns (Surat Pemberitahuan Tahunan) commenced from year 2002 is the application of financial statements of financial accounting system as main data resource to fulfill them. The previous development is that all companies either issuing obligations traded to public (as public companies) or others company since book year of 2001 should apply Statement of Financial Accounting Standard (Pernyataan Standar Aktuitansi Keuangan/PSAK) 46 entitled ?Accounting for Income Taxes? for their accounting policy.In this research there are two main research questions to be revealed. Firstly, It PSAK 46 application may result in financial statements as calculation base of Owed Income Tax on Annual Corporate Income Tax Returns is. Secondly, It possible to align format of Annual Income Tax Retum presentation suitable with resulted financial statements from PSAK 46's application is.The implementations of self assessment system by trusting corporate tax payers for calculating by their self regarding total Owed Income Tax both efficiently and effectively, are require any data resource as material for fulfilling Annual Income Tax Returns? form. Financial statements as final result of process or accounting cycle providing information on financial position, performance and changes of financial position of any company will give benefit for most of users in making economic decisions. PSAK 46 implement calculation of current tax expense and deferred tax expense as set of profit or loss calculation closure for one accounting period, subsequently, it will be presented in profit or loss statement (income statement). Financial items related with such tax imposition acquisition are very benefit when company as Corporate Tax Payer will fulfill form of Annual Tax Rettm1s(form 1771).The research methodology in this thesis is social qualitative research method by descriptive description. Its objective is to reveal and clarify a real subject and object of research. This research is conducted against twelve Corporate Tax Payers who applied PSAK 46. Conveniently and accidentally, the samples are obtained from Optimizing Team of State Revenue. Materials and research data among them financial statements resulted from financial accounting implementation and Annual Corporate Income Tax Returns (a complete set of form 1771) for book or fiscal year 2002.Those twelve Corporate Tax Payers at accounting accounts relating with Income Tax in income statement and notes for financial statements - as its value adjustment finance - had presented the data value same as announced at Annual Tax Returns. These data value similarity at Annual Tax Retums are found at (a) form 1771-I : (1) accounting net income (pretax accounting income) and (2) fiscal net income; and (b) form 15771 : (1) taxable income and (2) owed income tax. Generally, the models or formats of Corporate Income Tax Retums having been revised since 2002, especially for form 1771-I (Calculation of Fiscal Net Income), it had been able to accomodate iinancial statements information resulted from PSAK 46. But, for some certain segments, e.g, Accounting Net income on Other Business Expenses segment specially (subsegment 1.c), Positive and Negative Fiscal Adjustments (segments of 3 and 4), they are necessary improved in order to suitable with resulted financial statements Bom PSAK 46 application. On segment 2 regarding Income had been imposed Final Income Tax and income excluding tax objects, had not been related with form l77l-IV.Research result as had been revealed in this thesis present suggestions to Directorate General of Fiscal in order to improve form 1771-I on those segments above while considering convenience, simplicity, compatibility with financial accounting standard and integrated with other 177] forms. Specially, for fiscal adjustments segment, it is suggested to issue guide or practical instructions for abridging adjustment among juridical and fiscal aspects using financial aspects from financial accounting standard (PSAK 46)."

"Laporan magang ini membahas evaluasi pelaporan SPT Tahunan Pajak Penghasilan Orang Pribadi yang dilakukan oleh divisi Individual Tax DV Indonesia. Subjek evaluasi laporan magang ini adalah seorang ekspatriat dari India bernama Mr. B yang dipilih berdasarkan keunikan kasusnya yang melaporkan SPT Tahunan berstatus Kurang Bayar meskipun hanya menerima penghasilan dari satu pemberi kerja dan sudah dipotong PPh 21. Hasil evaluasi menunjukkan perlakuan perpajakan sebagai Wajib Pajaka Dalam Negeri, penghitungan pajak penghasilan terutang, pengisian Formulir SPT Tahunan, pembayaran PPh kurang bayar hingga pelaporan SPT Tahunan secara e-filing sudah dilakukan sesuai dengan peraturan perpajakan yang berlaku di Indonesia. DV Indonesia juga melakukan prosedur verifikasi data penghasilan dan harta untuk menjamin pengisian SPT Tahunan Mr. B telah memenuhi kriteria benar, lengkap dan jelas. Meskipun bukan ranah konsultan pajak, perhitungan PPh 21 yang dilakukan oleh pemberi kerja juga dibahas pada laporan magang ini untuk mencari penyebab masih terdapatnya pajak kurang bayar pada SPT Tahunan Mr. B.

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This internship report discusses the evaluation of reporting of Individual Annual Income Tax Return conducted by the Individual Tax division of DV Indonesia. The subject of this internship report evaluation is an expatriate from India named Mr. B, who was chosen based on the uniqueness of his case, who reported his Annual SPT underpayment status even though he only received income from one employer and had been deducted with Income Tax Art. 21. The evaluation results show that the tax treatment as a domestic taxpayer, the calculation of income tax payable, the filling of the Annual Income Tax Return, the payment of underpaid income tax to the reporting of the Annual Income Tax Return through e-filing have been carried out in accordance with the applicable tax regulations in Indonesia. DV Indonesia also performs procedures for verifying income and assets data to ensure that the filling of Mr. B’s Annual Income Tax Return has met the correct, complete and clear criteria. The calculation of Income Tax Art. 21 is also discussed in this internship report, although it is not the realm of tax consultants to find out the cause of the underpayment income tax in Mr. B’ Annual Income Tax Return."

"Sistem Self Assessment dalam perpajakan Indonesia memberikan Wajib Pajak kewenangan menghitung, membayar, dan melaporkan pajak secara mandiri. Ini membuka peluang penyalahgunaan, penyimpangan, dan penyelundupan pajak, mengakibatkan kepatuhan Wajib Pajak rendah di DJP. Evaluasi efektivitas menggunakan Teori Efektivitas Campbell (1989). Tujuan penelitian ini adalah untuk menganalisis seberapa besar pengaruh kegiatan penyuluhan dan peran petugas fungsional penyuluh pajak terhadap perubahan perilaku kepatuhan pelaporan Surat Pemberitahuan (SPT) Tahunan Wajib Pajak Orang Pribadi pada Kantor Pelayanan Pajak Pratama Jakarta Matraman. Penelitian ini studi kasus dengan metode kualitatif dan analisis deskriptif, melibatkan informan dari KPP Pratama Jakarta Matraman. Hasilnya menunjukkan peran Penyuluh Pajak sangat efektif dalam kriteria keberhasilan program, meskipun tingkat keberhasilan sasaran kurang efektif. Penilaian rata-rata cukup efektif, dengan tantangan terkait kesesuaian target yang memerlukan perbaikan agar penyuluhan dapat efektif meningkatkan kepatuhan pelaporan Wajib Pajak. Rekomendasi mencakup implementasi penyuluhan kolaboratif dan peningkatan fasilitas untuk meningkatkan efektivitas peran Penyuluh Pajak di KPP Pratama Jakarta Matraman). 

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The Indonesian tax system employs a Self Assessment mechanism, granting taxpayers autonomy to compute, pay, and disclose their tax obligations. However, this approach fosters opportunities for misuse, deviations, and tax smuggling, resulting in suboptimal taxpayer compliance at the DJP. Evaluating effectiveness relies on Campbell's Effectiveness Theory (1989). The aim of this research is to analyze how much influence counceling activities and the role of Functional Extension Officers have on changes in compliance behavior in reporting Individual Taxpayers’ Anuual Tax Return (SPT) at KPP Pratama Jakarta Matraman. This case study, utilizing qualitative methods and descriptive analysis, focuses on KPP Pratama Jakarta Matraman. Findings indicate the Tax Instructor's functional role is highly effective based on program success criteria, while target success rates are less effective. Overall, Reliable Instructor, Work Load, Organizational Support, and Internal Control contribute to a moderately effective rating. Addressing target alignment issues is crucial to enhance counseling's efficacy in bolstering taxpayer reporting compliance. Recommending collaborative counseling implementation, along with improved facilities, aims to elevate the functional role of tax instructors at KPP Pratama Jakarta Matraman."