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"Laporan magang ini disusun dengan tujuan sebagai evaluasi kesesuaian proses approval pajak atas pemotongan pajak penghasilan oleh PT Start-up DIL pada vendornya dalam rangka pemenuhan kewajiban perpajakan. PT Start-up DIL adalah perusahaan start-up berkembang yang bergerak di bidang home and living. Evaluasi didasarkan pada peraturan pajak yang berlaku seperti Peraturan Menteri Keuangan. Evaluasi dilakukan atas kesesuaian identifikasi jenis pajak melalui subjek dan objek pajaknya, evaluasi dasar pengenaan pajak dan tarif, serta evaluasi jumlah yang harus dibayarkan. Hasil Evaluasi menunjukkan bahwa PT Start-up DIL telah melakukan kewajiban hitung dan potong pajak sesuai dengan peraturan perpajakan. Selain membahas evaluasi, laporan magang ini juga membahas tentang refleksi diri dan pengalaman magang yang dirasakan penulis.

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The internship report is compiled with the aim of evaluating the suitability of the tax approval process for income tax cuts by PT Start-up DIL on its vendor in order to fulfil its tax obligations. PT Start-up DIL is a growing start-up company that operates in home and living sector. Evaluation is based on applicable tax regulations such as Minister of Finance Regulations. The evaluation is carried out on the appropriateness of the identification of the type of tax based on it’s tax subject and object, the basis of taxation and rates, as well as the amount to be paid by the company. The evaluation results show that PT Start-up DIL has carried out its obligations to count and cut tax in accordance with tax regulations. Apart from discussing the evaluation, this internship report also discusses self-reflection and the author's internship experience."

"This research aims to evaluate the effectiveness of the Indonesian income tax incentive for apprenticeship and training programs in the form of supertax deduction (STD). This research used the post-positivism paradigm to evaluate the effectiveness of the income tax incentive policy for apprenticeship and training programs. Data were obtained using qualitative methods through in-depth interviews with relevant informants and documentation review. This research uses five criteria for evaluating policy effectiveness: the right policy, the right implementation, the right on-target, the right environment, and the right process. Based on those criteria, this study found that the income tax incentive for apprenticeship and training programs is effective. The STD incentive has met three criteria; right policy, right implementation, and right on target. Meanwhile, the right environment and process criteria still need to be fully met. Things that the Government can do to increase the effectiveness of the STD incentive policy are to increase the effectiveness of interactions between implementing actors and conduct more massive policy socialization.

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Studi ini bertujuan untuk mengevaluasi kebijakan insentif pajak penghasilan untuk kegiatan pemagangan dan pelatihan dalam bentuk supetax deduction (STD). Studi ini menggunakan pendekatan post-positivism untuk mengevaluasi efektivitas kebijakan tersebut. Data yang digunakan dalam studi ini diperoleh melalui metode kualitatif melalui wawancara mendalam dengan informan yang relevan serta reviu dokumen. Studi ini menyimpulkan bahwa diantara lima kriteria untuk mengevaluasi efektivitas kebijakan publik, yaitu tepat kebijakan, tepat implementasi, tepat target, tepat lingkungan dan tepat proses. Studi ini menyimpulkan bahwa kebijakan STD tersebut telah efektif. Insentif STD telah memenuhi kriteria tepat kebijakan, tepat implementasi, dan tepat target. Meskipun demikian terdapat kriteria tepat lingkungan dan tepat proses tidak sepenuhnya terpenuhi. Studi ini merekomendasikan perbaikan interaksi antarlembaga pemerintah serta sosialisasi yang lebih massif untuk dapat meningkatkan efektivitas kebijakan."

"Penggunaan jasa penyedia tenaga kerja dalam dunia usaha semakin banyak diminati mengingat di era sekarang banyak perusahaan yang sudah beralih menggunakan system pegawai kontrak. Hal ini juga selaras dengan data yang menunjukan bahwa terdapat kurang lebih 100 perusahaan penyedia tenaga kerja yang tersebar di seluruh Indonesia yang bergabung ke dalam asosiasi alih daya Indonesia. Atas transaski jasa penyedia tenaga kerja terdapat pengenaan aspek pemotongan Pajak Penghasilan Pasal 23 yang dikenakan atas biaya manajemen. Dalam mekanisme pemotongan PPh 23, peran Wajib Pajak cenderung lebih dominan dibanding peran otoritas pajak. Hal ini menimbulkan tantangan tersendiri baik bagi Pemerintah maupun Wajib Pajak yang bersangkutan. Penelitian ini merupakan penelitian kualitatif yang bertujuan untuk mengetahui permasalahan beserta dampak yang timbul akibat adanya penerapan sistem pemotongan PPh 23 dengan studi pada sektor jasa penyedia tenaga kerja menggunakan sampel PT. XYZ sebagai perusahaan penyedia tenaga kerja. Hasil yang diperoleh melalui wawancara mendalam dan studi literatur menyatakan bahwa permasalahan yang timbul yakni terkait dengan permasalahan teknis yang disebabkan dari kesalahan Wajib Pajak itu sendiri serta belum adanya regulasi terkait dengan sanksi penyerahan bukti potong kepada pihak yang penghasilannya di potong PPh 23. Dampak atas permasalahan yang timbul dari  kesalahan Wajib Pajak itu sendiri yakni dapat meningkatkan compliance cost serta memicu timbulnya double taxation yang berimbas pada beban pajak. Belum diberlakukannya sanksi dapat mengakibatkan semakin menurunkan kepatuhan Wajib Pajak. Oleh karena itu, perlu adanya penajaman administrasi yang memudahkan Wajib Pajak seperti pembaharuan fitur e-Bupot serta spesifikasi dalam regulasi penerapan sistem pemotongan PPh 23 seperti pemberian sanksi atas tidak diberikannya bukti potong ke lawan transaksi.

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The use of labor provider services in the business world is increasingly in demand considering that in the current era many companies are switching to using the contract employee system. This is also in line with data showing that there are approximately 100 labor supply companies spread throughout Indonesia that have joined the Indonesian outsourcing association. On top of the employment service transaction, there is an aspect of withholding Income Tax Article 23 which is imposed on management fees. In the mechanism of withholding PPh 23, the role of taxpayers tends to be more dominant than the role of tax authorities. This poses a challenge for both the Government and the Taxpayer concerned. This research is a qualitative research that aims to find out the problems and impacts that arise due to the application of the PPh 23 withholding system with a study in the labor service sector using a sample of PT. XYZ as a labor provider company. The results obtained through in-depth interviews and literature studies state that the problems that arise are related to technical problems caused by the Compulsory error itself, and there are no regulations related to penalties, withholding evidence to parties whose income is deducted from PPh 23. Impact on problems that arise from the taxpayer's own error, which can increase compliance costs and trigger the emergence of double taxation which has an impact on the tax burden. The non-enactment of sanctions can reduce tax obligations. Therefore, there is a need for administrative sharpening that makes it easier for taxpayers, such as changes to the e-bupot feature and specifications for the application of the PPh 23 withholding system, such as sanctions for not providing proof of deduction to transaction partners."

"Penelitian ini bertujuan untuk mengidentifikasi jenis dan penyebab utama sengketa pengakuan biaya dalam perhitungan Pajak Penghasilan (PPh) perusahaan batubara. Penelitian ini juga memberikan rekomendasi untuk menghindari terjadinya sengketa yang sama di masa yang akan datang. Penelitian ini berfokus kepada perusahaan batubara yang telah menandatangani Perjanjian Karya Pengusahaan Pertambangan Batubara (PKP2B) dengan pemerintah Indonesia. PKP2B adalah satu-satunya mekanisme agar perusahaan mendapatkan ijin melakukan pertambangan batubara di wilayah Indonesia. Sengketa perusahaan PKP2B dengan Direktorat Jenderal Pajak (DJP) telah berlangsung bertahun-tahun. Penelitian ini menggunakan The Theory of Legal Interpretation dan Konsep Interpretasi Hukum dalam menganalisis masalah sengketa dan menawarkan solusi atas masalah tersebut. Berdasarkan wawancara dan analisis dokumen, hasil penelitian ini menunjukkan bahwa penyebab utama sengketa biaya adalah perbedaan interpretasi atas Undang-Undang PPh dan klausul perpajakan dalam dokumen PKP2B. Berdasarkan Konsep Interpretasi Hukum, untuk memahami peraturan dengan jelas dan menghindari sengketa, perusahan batubara dan DJP perlu melihat Undang-Undang PPh dan kontrak PKP2B secara sistematikal dan historikal. Penelitian ini juga merekomendasikan perusahaan batubara untuk patuh terhadap peraturan administrasi perpajakan dan mengajukan surat penegasan ke DJP jika masih terdapat klausul perpajakan yang tidak jelas.

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This study aims to identify the types and the main causes of disputes in the expense recognition for Indonesia coal mining companies. This study provide recommendation on how to avoid the same disputes in the future as well. We focus on coal mining companies which had Coal Contract of Work (CCOW/PKP2B) with the government of Indonesia. CCOW is the only way for a company to get coal mining permits in Indonesia. This study uses The Theory of Legal Interpretation and The Law Interpretation Concept in analyzing the problems and offering solutions. Based on interviews and analysis of legal documents, our result shows that the main cause of the expenses dispute problem is a different interpretation of Income Tax Law and tax clause in CCOW. Referring to the law interpretation concept, to clearly understand the rules and prevent disputes, coal mining companies and DGT need to see the tax law and CCOW systematically and historically. This study also recommends that coal mining companies can avoid expense recognition disputes by complying with the tax administration guidance and ask for a private ruling if there are questionable clauses."

"Tax, as the ultimate source of state income, is very important. The income from tax annually shows signilicant increase. This condition is supported by tax contribution to APBN in the past three years, which show the increase role of tax to state income about 70.4% in 2002 to 70.8%. in 2003 and 77.8% in 2004.

In order to support a harmonious goveming at all level, a fair and established financial relation system between Central and Regional Government is needed. According to TAP MPR No. XV/MPR/1998 on the need for regulating financial division between state and regions, the government together with state legislative has implement UU No. 25, 1999. This law has given significant change and reform in Regional Government system in order to establish regional autonomy and a more real decentralization through a clearer division of authority between central and regional government. In this Iaw mentioned regional govemment acquired some parts of tax income, which are 20% of private income tax and ps. 21 tax.

Based on this description, the main problem posed in this research is how to gain the potential of private income tax and ps. 21 tax related to the division of tax mentioned in UU No. 25, 1999. The research aim to know the potential of private income tax and ps. 21 tax at DKI Jakarta province, and to further determine the influence of tax division policy from central government to regional government on the number of tax payers and the amount of tax.

The research method used here is descriptive research which is not meant to test certain hypotheses, but only to describe a variable, symptom or condition. Related to this descriptive research, data is analyze qualitatively, both based on primary data from interview or secondary data from documents and reports. From this analysis, a conclusion extracted related to theory and concept with relevance to the problem posed in this research. Data collection in this research is done through field research and library research.

This research result shows an increase on private income tax and ps. 21 tax since 2001 - 2003, which means an increase of numbers of tax payers received by DKI Jakarta provincial govemment, but the percentage of development in lax division is not good. This happens because the development is fluctuate. Beside that, although the contribution of tax division to APBD is large enough, comprised of one-fifth of APBD, but the intensification of tax in order to gain private income and ps. 21 tax payers at DKI Jakarta Province is low. This condition worsen due to the fact that the contribution of private-income and ps.21 taxto PDRB DKI Jakarta province from 1996 - 1998 always show an increase, but in 1999 2004 the trend reversed. This caused a decrease of contribution in tax division to PDRB. Although tax division received by govemment of DKI Jakarta province in 2001 - 2004 show an increase, but this increase related to its contribution to PDRB show a decrease, even though its relatively small. This decrease show lack of optimal income from private income tax and ps. 21 tax."

"Biaya jabatan adalah biaya untuk mendapat, menagih, dan memelihara penghasilan sehubungan dengan pekerjaan, namun, dalam konsep yang lebih sederhana dan terstandarisasi. Kebijakan biaya jabatan mengalami perubahan terakhir di tahun 2008 dan belum dilakukan penyesuaian kembali hingga saat ini. Kondisi perekonomian Indonesia mengalami kedinamisan sehingga jika dilihat secara garis besar, besaran kebijakan biaya jabatan tidak merepresentasikan kondisi terkini. Selain itu, terdapat perbedaan perlakuan biaya antara business income dan employment income melatar belakangi kajian terhadap penelitian ini. Penelitian ini bertujuan untuk mengidentifikasi penentuan besaran maksimal biaya jabatan dan memperoleh gambaran tentang kesesuaian besaran batas maksimal biaya jabatan berdasarkan tinjauan perkembangan kondisi perekonomian Indonesia saat ini. Selain itu, penelitian ini turut meninjau kesesuaian biaya jabatan berdasarkan prinsip tax fairness sebagai prinsip utama dalam menetapkan kebijakan pajak penghasilan dan kerap kali digunakan sebagai alat untuk mengevaluasi model, konsep, dan pengukuran keadilan pajak. Penelitian ini dilakukan dengan menggunakan pendekatan post-positivisme dengan metode penelitian convergent mixed method. Pengumpulan data dilakukan melalui wawancara mendalam dan survei kepada Pegawai Tetap di DKI Jakarta. Hasil penelitian menunjukan bahwa faktor penentu biaya jabatan ditentukan oleh inflasi, biaya transportasi, dan biaya yang tidak ditunjang oleh perusahaan. Kebijakan biaya jabatan perlu disesuaikan secara berkala dengan memperhatikan tingkat inflasi dan dinamika biaya yang tidak ditunjang oleh perusahaan. Kemudian, jika ditinjau berdasarkan prinsip tax fairness menunjukkan bahwa kebijakan biaya jabatan belum sepenuhnya memenuhi prinsip tax fairness. Rekomendasi yang diajukan dari penelitian ini adalah perlu dilakukannya evaluasi biaya jabatan secara berkala dan mempertimbangkan faktor determinan lain selain dengan biaya transportasi.

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Occupational expenses are the costs of obtaining, collecting and maintaining income related to employment, but in a simplified and standardized concept. The occupational expenses policy was updated in 2008 and the policy has not been readjusted to the present. Indonesia's economic conditions are dynamic, therefore, if examined in general, the amount of the occupational expenses policy does not represent the current conditions. In addition, there are differences in expense treatment between business income and employment income that are the background for the analysis of this research. This research aims to identify the determination of the maximum amount of the occupational expenses and obtain an overview of the appropriateness of the maximum amount based on a review of the current of Indonesia's economic conditions. In addition, this research also examines the appropriateness of occupational expenses based on the tax fairness principle as the main principle in determining income tax policy and frequently used as a method to evaluate tax fairness models, concepts, and measurements. This research was conducted using a post-positivism approach with a convergent mixed method. Data collection was conducted through in-depth interviews and surveys to permanent employees in DKI Jakarta. The results of the research show that the determinants of occupational expenses are determined by inflation, transportation costs, and costs that are not provided by the company. The occupational expense should be adjusted periodically in consideration of the inflation and the dynamics of cost that are not covered by the company. In other cases, if examined in accordance to the tax fairness principles, the occupational expenses policy is not entirely fulfilling the tax fairness principles. The recommendation proposed from this research is that occupational expenses policy need to be evaluated periodically and should be considered determinants of occupational expenses other than transportation cost."

"Perkembangan internet berimplikasi terhadap perkembangan aktivitas bisnis di internet Aktivitas ini memunculkan ide ide untuk membentuk perusahaan perintis berbasis digital di Indonesia Penghasilan yang diterima atau diperoleh oleh kegiatan usaha yang dilakukan oleh perusahaan perintis berbasis digital merupakan objek pajak penghasilan Oleh karena itu kepatuhan Wajib Pajak merupakan hal yang penting dalam sistem pemungutan pajak pengasilan tersebut Penelitian ini meneliti pada 2 perusahaan perintis berbasis digital Penelitian ini menunjukkan bahwa PT A sebagai perusahaan perintis berbasis digital dengan kegiatan usaha jasa pembuatan website dan aplikasi mobile belum memenuhi kepatuhan formal maupun material atas ketentuan pajak penghasilan Terdapat perilaku tax evasion dan melalaikan pajak pada PT A Sedangkan PT B yang merupakan perusahaan perintis berbasis digital di bidang e commerce fashion muslimah telah memenuhi kepatuhan formal dan material atas ketentuan pajak penghasilan kecuali kepatuhan pada pelaksanaan PP 46 Tahun 2013 Hambatan yang dihadapi oleh PT A dan PT B adalah kurangnya pemahaman yang komprehensif untuk melaksanakan kepatuhan sebagai Wajib Pajak dan kurangnya pengawasan dari Kantor Pelayanan Pajak terhadap mereka agar menjadi Wajib Pajak yang patuh.

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The development of internet give implication toward the development of business activities in the Internet These activities bring many ideas to form a digital start up company based in Indonesia Income received or accrued by the business activities conducted by the digital start up is an object of income tax Thus tax compliance is crucial in income tax collection system This study discusses about case in two the digital start up companies This study shows that PT A as a digital start up company whose main activity is website and mobile application creation service has not yet fulfill the formal and material compliance on income tax regulations Tax evasion and tax neglecting is found on PT A While PT B as a digital start up company in moslem fashion e commerce has fulfill the formal and material compliance on income tax except compliance toward PP 46 2013 The difficulties faced by PT A and PT B are the lack of comprehensive understanding to comply as a taxpayer and the lack of supervision from KPP towards them so they can be compliant tax payers."

"Penelitian tentang Analisis Penetapan Tarif Pajak Hiburan atas Jasa Hiburan Karaoke dalam Rangka Optimalisasi Pendapatan Asli Daerah di Kota Depok bertujuan untuk menggambarkan hal yang melatarbelakangi pemerintah dalam membuat kebijakan kenaikan tarif pajak hiburan atas jasa karaoke, serta menganalisis dampak yang ditimbulkan atas kebijakan tersebut dengan tingkat kunjungan ke tempat karaoke dan terhadap perekonomian daerah. Dengan pendekatan penelitian kualitatif, peneliti dapat mengetahui dan menganalisis rangkaian penyusunan kebijakan ini, masalah publik yang melatarbelakangi formulasi, dan dampak yang mungkin muncul dengan ditetapkannya kebijakan kenaikan tarif pajak hiburan atas jasa karaoke dalam Peraturan Daerah Kota Depok Nomor 07 Tahun 2010.

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The research is about Analysis determination of Entertainment Tax Tariff about karaoke entertaiment services in order to optimize revenue in Depok City has a purpose to describe the underlying government in making policy rate increase karaoke entertainment tax on service, and analyze the impact of the policy with the visit to the karaoke and the regional economy. With the qualitative research approach, researchers can find out and analyze a series of policy making is, issues underlying the public formulation, and the impact that may araise with the establishment of policy rate increases karaoke entertainment tax on services in Depok City Local Legislation Number 07 Year 2010."