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"Pajak daerah merupakan salah satu kontribusi terbesar bagi Pendapatan Asli Daerah (PAD). Dari berbagai jenis pajak, pajak berbasis konsumsi memiliki potensi besar dalam meningkatkan penerimaan. Namun, administrasi pajak tersebut masih kurang efektif sehingga mendorong pemerintah untuk melakukan restrukturisasi melalui kebijakan Pajak Barang dan Jasa Tertentu (PBJT). Kebijakan tersebut mengintegrasikan lima pajak berbasis konsumsi, yaitu pajak makanan dan/atau minuman, pajak hotel, pajak listrik, pajak parkir, serta pajak kesenian dan hiburan dengan tujuan untuk menciptakan kemudahan administrasi perpajakan. Akan tetapi, kebijakan tersebut telah mendapatkan kritik dari beberapa aktor sejak awal pengesahannya. Oleh karena itu, penelitian ini bertujuan untuk menganalisis kemudahan administrasi perpajakan yang diciptakan oleh implementasi kebijakan PBJT serta faktor-faktor yang mempengaruhinya. DKI Jakarta dipilih sebagai lokus karena telah menjadi contoh praktik baik dalam pengelolaan pajak daerah. Teori yang digunakan adalah teori Ease of Administration oleh Rosdianto & Irianto (2012) dan teori implementasi kebijakan publik oleh Grindle (1980). Pendekatan yang digunakan adalah post-positivist dengan teknik pengumpulan data kualitatif melalui wawancara mendalam dan studi kepustakaan. Hasil penelitian menunjukan bahwa kemudahan administrasi perpajakan yang diciptakan oleh implementasi kebijakan PBJT di DKI Jakarta belum optimal. Hambatan tersebut dikarenakan sejumlah faktor implementasi yang belum terpenuhi sebagaimana dijelaskan dalam teori Grindle (1980) sehingga kebijakan ini memerlukan perbaikan.

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Local taxes significantly contribute to local revenue (PAD) with consumption-based taxes holding high potential for increasing revenue. However, their administration is still ineffective, prompting the government to restructure through the Specific Goods and Services Tax (PBJT) policy. The policy integrates five consumption-based taxes, namely food and/or beverage tax, hotel tax, electricity tax, parking tax, and entertainment tax with the purpose to create ease of tax administration. However, the policy has been criticized by several actors since its enactment. Therefore, this study focuses on analyzing the ease of tax administration caused by the implementation of PBJT policy and the factors that influence it. DKI Jakarta serves as the locus, given its reputation for effective local tax management. The theories used are the ease of administration by Rosdianto & Irianto (2012) and the public policy implementation by Grindle (1980). This research uses a post-positivist approach with qualitative methods through in-depth interviews and literature studies. The results of this study indicate that the ease of tax administration caused by the implementation of the PBJT policy in DKI Jakarta is currently insufficient. The challenges are mainly due to incomplete fulfillment of implementation factors by Grindle (1980), indicating that improvements in policy are needed."

"Penelitian ini bertujuan untuk mengetahui kepentingan dan urgensi yang diangkat pada proses formulasi kebijakan Pajak Barang dan Jasa Tertentu (PBJT) yang dikenalkan dari Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan Pusat dan Daerah. Penelitian ini menggunakan pendekatan post-positivist dengan metode pengumpulan data kuantitatif melalui studi kepustakaan dan wawancara mendalam. Wawancara dilakukan dengan pihak pembuat kebijakan, pengawas kebijakan, pelaksana kebijakan, dan pihak yang terdampak kebijakan. Penelitian dilakukan dengan mengadaptasi erangka kerja EMMIE oleh Croci, Laycock, & Chainey (2022) dengan dimensi the effect, the moderator, the mechanism, the implementation, dan the economics of an intervention. Hasil analisis menunjukkan bahwa kepentingan dan urgensi yang diangkat dalam kebijakan PBJT berada pada PBJT sebagai kebijakan pajak daerah yang mendukung kewenangan pemerintahan daerah dalam pengelolaan penerimaan daerah.

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This research aims to determine the importance and urgency raised in the process of formulating the Certain Goods and Services Tax (PBJT) policy which was introduced by Law Number 1 of 2022 concerning Central and Regional Financial Relations. This research uses a post-positivist approach with quantitative data collection methods through literature study and in-depth interviews. Interviews were conducted with policy makers, policy supervisors, policy implementers, and parties affected by the policy. The research was conducted by adapting the EMMIE framework by Croci, Laycock, & Chainey (2022) with the dimensions of the effect, the moderator, the mechanism, the implementation, and the economics of an intervention. The results of the analysis show that the importance and urgency raised in the PBJT policy lie in PBJT as a regional tax policy that supports the authority of regional governments in managing regional revenues."

"Pada tahun 2022, fungsi pemungutan pajak dialihkan dari Badan Pengelola Keuangan Daerah Kabupaten Pangandaran ke Badan yang baru yaitu Badan Pendapatan Daerah Kabupaten Pangandaran (Bapenda). Berdasarkan keterangan awalan dari narasumber Bapenda diketahui terdapat perubahan dalam hal proses bisnis yang lebih efisien karena Sumber Daya Manusia (SDM) yang lebih terspesialisasi. Selain itu juga terdapat inovasi baru terutama dalam cara pembayaran pajak. Administrasi perpajakan merupakan salah satu unsur pokok dari sistem perpajakan dimana memiliki tujuan untuk mendorong kepatuhan pajak secara sukarela. Untuk itu, penelitian bertujuan untuk menggali opini Wajib Pajak terutama Wajib Pajak Hotel dan Restoran mengenai administrasi pajak pasca perubahan lembaga tersebut. Responden ditanya mengenai kondisi Administrasi Pajak mereka pada tahun 2021 dan saat ini dengan konsep ease of administration khususnya dimensi efficiency. Penelitian ini dilakukan dengan pendekatan kuantitatif berbasis paradigma positivist dengan teknik pengumpulan data campuran (mixed - method). Data survei digunakan sebagai sumber utama dan wawancara mendalam sebagai sumber pendukung. Survei dilakukan secara luring, dengan Teknik face to face interview (60%) dan self-administrative questionnaire (40%). Di sisi lain wawancara mendalam dilakukan secara luring dan daring. Hasil penelitian menunjukkan bahwa sebagian besar responden menilai Administrasi Pajak konsisten di kategori tinggi (~60%). Namun dibalik itu terdapat stagnasi dalam perbaikan efisiensi Administrasi Pajak di Kabupaten Pangandaran yang diakibatkan tiga hal. Pertama, masalah alat perekam transaksi yang menghambat proses bisnis Wajib Pajak belum juga teratasi karena koordinasi yang kurang erat dengan pemangku kepentingan terkait. Kedua, penetrasi pembayaran digital yang belum masif karena faktor kebiasaan dan kepercayaan terhadap bukti bayar. Terakhir adalah keengganan konsumen untuk membayar pajak.

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In 2022, the tax collection function is transferred from the Pangandaran Regional Financial Management Agency to a new agency, namely the Pangandaran  Regional Revenue Agency (Bapenda). Based on initial information from Bapenda sources, it is known that there have been changes in terms of more efficient business processes due to more specialized human resources. In addition, there are also new innovations, especially in the method of paying taxes. Tax administration is one of the main elements of the tax system which aims to encourage voluntary tax compliance. For this reason, the research aims to explore the opinion of taxpayers especially hotel and restaurant taxpayer regarding tax administration after the change in the institution. Respondents were asked about the condition of their tax administration in 2021 and currently with the concept of ease of administration, especially the efficiency dimension. This research was conducted using a quantitative approach based on positivist paradigm using mixed – method data collection with survey data as primary source and indepth interview as secondary source. The survey was conducted using face-to-face interview techniques (60%) and self-administration questionnaires (40%). On the other hand, in-depth interviews were conducted offline and online. The results showed that most of the respondents rated Tax Administration consistently in the high category (~ 60%). But behind that there is stagnation in improving the efficiency of Tax Administration in Pangandaran Regency which resulted from three things. First, the problem of transaction recording devices that impede Taxpayer business processes has not been resolved due to lack of close coordination with relevant stakeholders. Second, the penetration of digital payments has not been massive due to habits and trust in proof of payment. Lastly is the reluctance of consumers to pay taxes."

"Directorate General of Tax as a public organization has to implement tax administration reform in order to improve the service quality to taxpayer. For that purpose, Foreign Investment For Tax Office has applied Modern Tax Administration System since the year 2004. This research is meant to know how significant is the influence of Moern Tax Administration System at Foreign Investment Four Tax Office to service quality. Modern Tax Administration System is an implementation of the tax adminsitrative reform that is defined as the deliberate use of authority and influence to apply new measures to an administrative system so as to change its structure procedure, strategy, and culture to improve public sector performance. Meanwhile, service quality id defined as a stake holder value regarding the service dimension whch is perceived as positive value acquirement to the degree of satisfaction. It is measured by ten dimensions that is tangibel, reliable, responsiveness, competence, courtesy, credibility, security, acess, communication, and understanding the customers. This research is carried out by using an explanation method which explaining a causal relationship between independent variables and a dependet variable. It uses a quantitative approach. Data is collected with survey by giving questionnaires to all officer of Foreign Investment Four Tax Office. Then the data is analysed with correlation and regression. The result of this analysis indicate that there is a positive strong relationship between Modem Tax Administration System together which consist of organization chart modemization, organizational procedure modernization, organizational strategy modernization, and organizational culture modernization and service quality. All sub variables of the Modern Tax Adrninistration System have significant influences to service quality of Foreign Investment Four Tax Ofiice. The research proposes that Foreign Investment Four Tax Office should improve Modem Tax Administration System higher either organization chart, organizational procedure, organizational strategy, and organizational culture to support the service quality using approaches: making a job description more detail to prevent duplication, making an easier access of getting new regulations from the intemet or intranet, promoting knowledge and skill of the employees through in house training, out bond training, and improving moral and ethics of the employees through ?kultum" and Emotional Spiritual Quotient (ESQ) training."

"Melalui Peraturan Presiden Nomor 40 Tahun 2018, pemerintah menetapkan proyek Pembaruan Sistem Inti Administrasi Perpajakan (PSIAP) sebagai langkah reformasi perpajakan berbasis digital. Pilar utama proyek ini adalah implementasi Core Tax Administration System (CTAS), yang mulai diterapkan secara menyeluruh pada awal 2025. Penelitian ini bertujuan untuk mengkaji tingkat kepercayaan Wajib Pajak terhadap CTAS berdasarkan persepsi, efisiensi, pengalaman penggunaan, dan keyakinan terhadap institusi pengelola perpajakan. Penelitian menggunakan paradigma positivisme dan pendekatan kuantitatif dengan teknik pengumpulan data mixed-method, yaitu survei sebagai data utama dan wawancara mendalam sebagai penguat. Hasil penelitian menunjukkan bahwa tingkat kepercayaan Wajib Pajak terhadap CTAS berada pada kategori sedang (70,23%). Artinya, responden belum merasakan kemudahan sejak menggunakan CTAS akibat kendala teknis seperti kesulitan login, error berulang, dan ketidakstabilan sistem. Minimnya respons dari otoritas pajak pada awal implementasi, keterlambatan sosialisasi, dan keterbatasan pemahaman petugas memperkuat persepsi pelaksanaan yang terburu-buru dan kurang mitigasi risiko. Namun, terdapat perbaikan signifikan antara Januari hingga Mei 2025, dengan penurunan gangguan teknis dan peningkatan stabilitas sistem. Penelitian merekomendasikan reformasi bertahap dengan perbaikan teknis menyeluruh, edukasi berkelanjutan, dan komunikasi kebijakan konsisten untuk membangun pengalaman positif dan memperkuat kepercayaan publik terhadap sistem perpajakan digital baru.

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Through Presidential Regulation Number 40 of 2018, the government established the Core Tax Administration System (CTAS) project as part of the Digital-Based Tax Administration Reform (PSIAP). CTAS began its full implementation in early 2025. This study aims to analyze taxpayers’ trust in CTAS based on their perceptions, efficiency, experiences and challenges, and trust and engagement with key actors in the system. The research adopts a positivist and quantitative paradigm, employing a mixed-method data collection technique using surveys as the primary data source and in-depth interviews as supporting evidence. The results indicate that taxpayers’ trust in CTAS is at a moderate level (70.23%). Many respondents have not experienced increased convenience due to technical issues such as login difficulties, frequent errors, and system instability. Additionally, limited responses from tax authorities during early implementation, delayed socialization, and inadequate staff understanding contributed to perceptions of a rushed rollout with insufficient risk mitigation. Nonetheless, a notable improvement was observed between January and May 2025, evidenced by a reduction in technical disruptions and enhanced system stability. The study recommends a phased reform approach emphasizing comprehensive technical improvements, ongoing education, and consistent policy communication to build positive user experiences and strengthen public trust in the new digital tax administration system."

"Bagi Wajib Pajak Luar Negeri WPLN yang mendapatkan Subjek Pajak Dalam Negeri pada tahun berjalan, maka akan diberlakukan perhitungan penyetahunan untuk penghasilan netonya. Bermula dari hal tersebut, laporan magang ini melakukan perhitungan kembali antara perhitungan disetahunkan dan tidak disetahunkan. Penulis menemukan bahwa perhitungan disetahunkan memiliki Pajak Penghasilan Pasal 21 Terutang lebih besar, sehingga terdapat selisih Pajak Penghasilan Pasal 21 Terutang yang cukup signifikan atas pemberlakuan kedua perhitungan tersebut. Atas hal tersebut, WPLN yang bersangkutan lebih dirugikan karena diharuskan membayar pajak penghasilan yang lebih besar.

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For Overseas Tax Payer WPLN who get the subject of Domestic Tax in the current year, it will apply the calculation of annualized income for net income. Based on that regulation, this internship report recalculated between the annualized and non annualized calculations. The authors find that the annualized calculation has Article 21 Payable Tax greater than non annualized calculation. Above all, the concerned WPLN is more aggrieved because it is required to pay higher income tax."

"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."

"Pertumbuhan penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaa n PBB - P2 Kota Malang mengalami penurunan dan tidak berjalan lurus dengan potensi penerimaan yang dimiliki. Dengan demikian, dibutuhkan strategi untuk dapat mengoptimalkan penerimaan PBB- P2 Kota Malang. Penelitian ini memiliki tujuan untuk menganalisis im plementasi pemungutan PBB- P2 dan menganalisis strategi optimalisasi yang diterapkan Badan Pelayanan Pajak Daerah BP2D Kota Malang dalam rangka optimalisasi penerimaan PBB- P2. Penelitian ini merupakan penelitian kualitatif deskriptif , yang menggunakan teknik pengumpulan data berupa wawancara mendalam dan metode analisis data kualitatif. Hasil penelitian ini adalah terdapat tiga tahap yang dilakukan dalam pemungutan PBB- P2 yaitu, tahap pendataan, penilaian dan penetapan, serta pemungutan pajak. S elain itu, terdapat beberapa strategi optimalisasi penerimaan PBB- P2 yang dilakukan yaitu,penjaringan Wajib Pajak baru, sosialisasi, program sunset policy PBB- P2, peningkatan administrasi PBB- P2, penegakkan hukum, perubahan tarif PBB- P2, dan peningkatan kualitas sum ber daya manusia.

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The revenue growth of Rural and Urban Property Tax PBB P2 in Malang hasdecreased and not in line with its actual potential. Thus, a strategy is needed to optimize Land and Building Tax revenue in Malang. This study aims to analyze the implementation of PBB P2 collection and analyze the optimization strategy applied by the Regional Tax Service Board of Malang to optimize the revenue of PBB P2. This research is a descriptive qualitative research, wh ich uses data collection techniques in the form of in depth interviews and qualitative data analysis methods.

The research results of three stages done in PBB P2 collection which covers data collection, valuation and assessment, as well as tax collection. In addition, PBB P2 revenue are optimized through vari ous strategies which are identifying new taxpayers, socialization, PBB P2 sunset policy program, enhancing tax administration, law enforcement, PBB P2 rate adjustment, and quality improvement on human resource."

"Dalam regulasi perpajakan listrik dikategorikan sebagai barang bersifat strategis sehingga atas penyerahannya dibebaskan dari pengenaan Pajak Pertambahan Nilai (PPN), kecuali untuk rumah tangga dengan daya listrik di atas 6.600 Voltase Ampere (VA). Penelitian ini bertujuan untuk mengevaluasi kebijakan pembebasan PPN atas listrik rumah tangga ditinjau dari asas ease of administration. Penelitian ini dilakukan dengan menggunakan pendekatan post-positivist dengan wawancara mendalam dan studi kepustakaan sebagai teknik pengumpulan data. Dari asas certainty, kebijakan pembebasan PPN atas listrik rumah tangga telah memberikan kepastian hukum yang jelas mengenai subjek, objek, dasar pengenaan pajak, tarif pajak, sistem pemungutan, dan terminologi/definisi yang terkandung dalam kebijakan. Adapun pertimbangan pemerintah dalam menetapkan threshold batas daya listrik rumah tangga yang terakomodir dalam ketentuan pembebasan PPN adalah karena listrik merupakan barang strategis dengan tingkat multiplier effect tertinggi, banyaknya keberadaan UMKM berbasis household industry, serta adanya potensi dampak negatif apabila threshold tersebut diturunkan. Kemudian, dampak regresivitas dalam sistem pemungutan PPN atas listrik rumah tangga ditekan dengan adanya penetapan tarif listrik progresif dalam peraturan menteri Energi dan Sumber Daya Mineral. Selain itu, kapitalisasi pajak masukan oleh perusahaan listrik negara (PLN) tidak akan memberikan dampak signifikan pada penetapan harga listrik, karena PLN dapat menjadikan pajak masukan tersebut sebagai tax relief untuk mengurangi beban pajak penghasilannya. Terakhir, penggunaan PLTS Atap oleh pelanggan listrik rumah tangga tidak akan mendistraksi penerimaan PPN secara signifikan karena pemerintah tetap dapat mengoptimalkan penerimaannya melalui penyerahan barang/jasa sehubungan dengan penggunaan PLTS Atap. Dari asas simplicity, kebijakan ini dianggap telah memenuhi asas kesederhanaan, baik dari susunan kebijakan dan sistem administrasi, dengan catatan perlu adanya peninjauan mekanisme pengembalian kelebihan pembayaran PPN yang telah terlanjur dipungut/dibayarkan. Dari asas efficiency, implementasi kebijakan pembebasan PPN atas listrik rumah tangga pada dasarnya tidak menimbulkan biaya signifikan, baik bagi otoritas pajak maupun bagi wajib pajak. Berdasarkan temuan dan hasil penelitian tersebut, peneliti memberikan saran kepada pemerintah untuk mensosialisasikan keberadaan tagihan listrik dengan format yang lebih lengkap kepada masyarakat, menegakkan hukum dan memberikan sanksi kepada oknum-oknum pelanggan listrik yang melakukan praktik ilegal dalam konsumsi listrik, dan mempertegas mekanisme pengembalian kelebihan pembayaran PPN atas konsumsi listrik kepada masyarakat.

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Electricity is categorized as a strategic good so that the transaction is exempted from the imposition of value added tax (VAT), except for households with electricity power above 6,600 Voltages Ampere (VA). This study aims to evaluate the VAT exemption policy on household electricity from the perspective of the ease of administration principle. This research is conducted using a post-positivist approach with in-depth interview and literature studies as data collection techniques. From the certainty principle, the VAT exemption policy on household electricity has provided a clear legal certainty regarding the subject, object, tax base, tax rate, collecting system, and terminology/definition contained in the policy. The government's consideration in setting the threshold for household electricity that is accommodated in the VAT exemption provision is because electricity is a strategic good with the highest level of multiplier effect, the existence of MSMEs based on household industry, and the potential negative impact if the threshold is lowered. Then, the impact of regressivity in the VAT collection system on household electricity is reduced by the establishment of progressive electricity tariffs in the regulation of the Minister of Energy and Mineral Resources. In addition, the capitalization of input tax by the state electricity company (PLN) will not have a significant impact on electricity pricing, because PLN can use the input tax as tax relief to reduce its income tax burden. Lastly, the use of rooftop solar panels by household electricity customers will not significantly disrupt VAT revenues because the government can still optimize its revenue through the delivery of goods/services in connection with the use of rooftop solar panels. From the simplicity principle, this policy is considered to fulfill the principle of simplicity, both from the policy structure and administrative system, with a note that there is a need to review the mechanism for returning VAT overpayments that have already been collected/paid. From the efficiency principle, the implementation of the VAT exemption policy on household electricity basically does not cause significant costs, both for tax authorities and for taxpayers. According to the findings and results of the study, researchers provide recommendations to the government to socialize the existence of electricity bills with a more complete format to the public, enforce the law and impose sanctions on electricity customers who carry out illegal practices in electricity consumption, and reinforce the mechanism for returning VAT overpayments on electricity consumption to the public. "

"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."