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Abstrak :

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ABSTRACT
This research is focused on identified problem these are : Firstly, what do Changes on Tariff and The Net Deemed Profit towards individual Taxpayers result tax revenue optimally ? Second, what do Changes on Tariff and The Net Deemed Profit toward individual Taxpayers fulfill equality principles and becoming volunteer tax compliance ? Third, what are the things to do for administration improvements and tax policy in resulting tax compliance towards for Taxpayers who used the net deemed profit?.

The framework of theoretical used an hard-to-tax concept with the presumptive taxation concept, self-assessment system, rate structure, and with its implications toward equality in taxation and tax compliance based on administration science.

Research method used qualitative approach. 1l1is research based on interpretation from point of views of the informan from T axpaycrs, Tax Consultants and Tax Officers (Tax Offices) and used interview guidences and triangulation approach as well.

Results of tlus research describes that Changes on Tariff and Tite Net Deemed Profit do not make Taxpayers not to obey tax policy, even though rate structure has been made fairly and Taxpayers still would not apply the net deemed profit today because Taxpayers assumed that the changes in the net deemed profit caused increasing to marginal tax rate and tax burden is still too high for Taxpayers. Generally, appliying the net deemed profit is simple for TaX.paycrs in reporting tax ohligation.

Finally, conclusions in this research that Changes on Tariff and The Net Deemed Profit towards individual T axpaycrs do not result in tax revenue optimally yet. Second, there is not fairness in the change of percentage of the net deemed profit for business income activities. Administrationly, appliying t11e net deemed profit still have 'loopholes' for evanding a tax. Recommendation : as well Directorate of Tax General declines percentage of the net deemed profit, and administrationly the invoces from Taxpayers have to registered in tlte Tax Office as controlling for sales transaction, Taxpayers make monthly sales recapitulation reports in Periodic Tax Retum format and Tax Payment Slip (income tax, article 25) and they will he reported to tax office everymontl1 and this is purpose as administration contmlling for Taxpayers.

Abstrak :
[Penelitian ini dilakukan untuk menganalisa faktor-faktor yang mempengaruhi perilaku kepatuhan Wajib Pajak Orang Pribadi Usaha Perdagangan di Kota Bandung. Metode yang digunakan dalam penelitian ini adalah Structural Equational Modeling (SEM). Penggunaan SEM dipertimbangkan karena variabelvariabel dalam penelitian ini tidak dapat diukur secara langsung tetapi harus dijelaskan oleh variabel-variabel indikatornya. Hasil penelitian menunjukan bahwa : 1) Pengetahuan Perpajakan, Kompleksitas Pajak, berpengaruh positif dan signifikan terhadap sikap Wajib Pajak terhadap Kepatuhan Pajak sedangkan Persepsi Keadilan tidak berpengaruh secara signifikan. 2) Sikap, Norma Moral, Persepsi Kondisi Keuangan berpengaruh signifikan dan positif terhadap Niat kepatuhan pajak sedangkan Persepsi Kontrol Perilaku dan Norma Deskriptif tidak berpengaruh signifikan terhadap Niat Kepatuhan Pajak. 3) Norma Injunctive berpengaruh signifikan dan Negatif terhadap Niat Kepatuhan Pajak. 4) Niat Berpengaruh Signifikan dan Positif terhadap Perilaku Kepatuhan Wajib Pajak sedangkan Persepsi Kontrol Perilaku tidak berpengaruh signifikan terhadap Perilaku Kepatuhan Wajib Pajak Orang Pribadi Usaha Perdagangan di Kota Bandung. ......This study is conducted to analyze factors that Influence the compliance behavior of trading business individual tax payer in The City of Bandung within the framework of Theory of Planned Behavior . The Method used in this research is Structural Equation Model Modeling (SEM). This method usefull for researh that contain latent variable that must be measure by its indicator variables. The Result found that : 1) Tax Knowledge and Perception of Tax Complexity have a significant and positif effect to attitude,whereas Perception of Tax Fairness has no significant influence to attitude. 2) Attitude toward compliance, Moral Norm, Perception of Financial Condition have positif and significant influance to Intention toward Tax Compliance whereas Perceived Behavioral Control and Descriptive Norm have no significant influence. 3) Injunctive Norm Has negative and Significant Influence to Intention toward Tax Compliance. 4) Intention toward Compliance has significant and positif, but Perceived Behavioral Control has no significant influence to tax compliance behavior of trading business Individual Taxpayer in The City of Bandung., This study is conducted to analyze factors that Influence the compliance behavior of trading business individual tax payer in The City of Bandung within the framework of Theory of Planned Behavior . The Method used in this research is Structural Equation Model Modeling (SEM). This method usefull for researh that contain latent variable that must be measure by its indicator variables. The Result found that : 1) Tax Knowledge and Perception of Tax Complexity have a significant and positif effect to attitude,whereas Perception of Tax Fairness has no significant influence to attitude. 2) Attitude toward compliance, Moral Norm, Perception of Financial Condition have positif and significant influance to Intention toward Tax Compliance whereas Perceived Behavioral Control and Descriptive Norm have no significant influence. 3) Injunctive Norm Has negative and Significant Influence to Intention toward Tax Compliance. 4) Intention toward Compliance has significant and positif, but Perceived Behavioral Control has no significant influence to tax compliance behavior of trading business Individual Taxpayer in The City of Bandung]

Abstrak :
ABSTRAK
Terdapat beberapa faktor yang dapat mempengaruhi kepatuhan pajak, salah satunya adalah religiusitas. Sebagai negara yang berlandaskan pada Pancasila, Indonesia memegang erat nilai Ketuhanan. Di dalam ajaran agama Kristen Protestan diajarkan kepada pengikutnya untuk membayar pajak kepada pemerintah. Penelitian ini bertujuan untuk meneliti pengaruh religiusitas terhadap kepatuhan pajak wajib pajak orang pribadi yang beragama Kristen Protestan dengan studi kasus pada Gereja X dan Gereja Y di Kota Bekasi. Pendekatan penelitian yang digunakan adalah kuantitatif dengan teknik pengumpulan data campuran yaitu kuantitatif dan kualitatif. Sampel yang digunakan sebanyak 100 orang dengan teknik penarikan sampel berupa purposive sampling. Hasil uji regresi linear menunjukkan bahwa religiusitas memiliki pengaruh positif terhadap kepatuhan pajak wajib pajak orang pribadi beragama Kristen Protestan di Gereja X dan Gereja Y, Kota Bekasi.

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ABSTRACT
There are several factors that may influence tax compliance, one of them is religiosity. Pancasila as the foundation of Indonesia holds firm the value of divinity. Christianity teach their followers to pay taxes to government. This study aims to examine the effect of religiosity on tax compliance of Christian individual tax payer with case study at X and Y Church in Bekasi City. This research approach is quantitative, and the data collection technique is mix method. The sample that used in this research is 100 respondents with purposive sampling technique. The results of linear regression test show that religiosity influence the tax compliance of Christian individual tax payer at X and Y Church, Bekasi City.

Abstrak :
Percepatan restitusi Pajak Penghasilan (PPh) bagi Wajib Pajak Orang Pribadi (WPOP) merupakan fasilitas yang diberikan pemerintah dalam pengembalian pendahuluan kelebihan pembayaran PPh bagi WPOP dengan menjamin proses penyelesaian dalam 15 (lima belas) hari kerja. Penelitian ini bertujuan untuk mengevaluasi pelaksanaan percepatan restitusi PPh pada WPOP apakah telah memenuhi asas pemungutan pajak the four maxims, yaitu asas keadilan, asas kepastian, asas kemudahan, dan asas ekonomi. Sampel penelitian ini terdiri dari orang pribadi dengan kriteria WPOP yang telah menyampaikan SPT Tahunan PPh OP Tahun Pajak 2022 yang dipilih dengan pendekatan simple random sampling. Penelitian ini menggunakan data primer berasal dari penyebaran kuesioner dan wawancara mendalam. Untuk pengujian yang dilakukan dalam penelitian ini, skala likert digunakan untuk membantu dalam analisis data. Hasil dari penelitian ini menunjukkan bahwa penerapan percepatan restitusi PPh bagi WPOP telah memenuhi asas asas keadilan, asas kepastian, asas kemudahan, dan asas ekonomi. Namun, terdapat beberap hal yang perlu diperbaiki dalam pemahaman WPOP tentang administrasi perpajakan percepatan restitusi PPh bagi WPOP. ......Acceleration of tax refund for individual taxpayers is Indonesia government’s facility to a preliminary refund of Income Tax overpayment for Individual Taxpayers by guaranteeing the settlement process within 15 (fifteen) working days. This study aims to analyze how the accelerated income tax refund for individual taxpayers are implemented based on the four maxims principle, namely equality, certainty, convenience, and economy. The survei sample consisted of individuals with the individual taxpayer’s criteria who had submitted the2022 individual income tax return selected with a simple random sampling approach. This study uses primary data derived from the distributing questionnaire and in-depth interviews. Likert scale is used to assist in data analysis for tests conducted in this study. The results of this study indicate that the application of accelerated income tax restitution for WPOP has fulfilled the principles of equality, certainty, convenience, and economy. However, there are several things that need to be improved in terms of individual taxpayer's understanding of tax administration to accelerate income tax refunds for individual taxpayers.

Abstrak :
[ABSTRAK
Tesis ini menganalisa masalah kepatuhan perpajakan yang dihadapi Indonesia dengan menggunakan 2.383 data Wajib Pajak Orang Pribadi selama tahun pajak 2013 di Duren Sawit, Jakarta Timur. Analisa didasarkan kepada lima variabel independen yang terdiri dari dua variabel faktor demografi yaitu usia dan jenis kelamin dari Wajib Pajak serta tiga variabel independen lainnya yaitu sektor usaha Wajib Pajak dan status penyampaian Surat Pemberitahuan (SPT) Pajak Penghasilan Orang Pribadi tahun pajak 2011 dan tahun pajak 2012. Dibandingkan dengan penelitian sebelumnya, tesis ini menggunakan internal data yang diperoleh langsung dari Direktorat Jenderal Pajak (DJP) Republik Indonesia. Dengan mengkomparasi tiga metode statistik yaitu Metode Probit, Logit, dan Linear Probablity Method (LPM), analisa pada tesis ini dibagi kedalam dua model yang didasarkan pada status penyampaian SPT tahun pajak sebelumnya. Model pertama dengan memasukan variabel status pajak tahun sebelumnya, menyimpulkan bahwa semua variabel independen secara signifikan mempengaruhi tingkat kepatuhan perpajakan Wajib Pajak Orang Pribadi pada tahun berjalan. Sementara, pada model kedua, hanya variabel sektor usaha yang mempengaruhi secara signifikan tingkat kepatuhan perpajakan Wajib Pajak Orang Pribadi pada tahun pajak berjalan. Sehingga dapat disimpulkan bahwa sektor usaha Wajib Pajak mempunyai peran penting dalam hubungannya dengan tingkat kepatuhan perpajakan Wajib Pajak Orang Pribadi di Duren Sawit, Jakarta Timur. ABSTRACT
This paper tries to analyse individual tax compliance problems faced by Indonesia using data of 2.383 taxpayers in fiscal year period 2013 in a district namely Duren Sawit. Moreover, the analysis is based on five explanatory variables consisting in two demographic factors: age level and gender of taxpayers, and three other explanatory variables: service-sector taxpayers, tax return status in 2011, and tax return status in 2012. Compared to previous studies, this research paper uses internal data obtained directly from Directorate General of Taxes (DGT) of Republic of Indonesia while most of prior studies used survey method. By comparing three statistical methods, which are Probit method, Logit method, and Linear Probability Method, the analysis of this paper is divided into two models based on the inclusion and exclusion of the previous tax return status. The first model finds that all explanatory variables are statistically significant in influencing individual tax compliance. However, in the second model, only service-sector variable demonstrates statistical significance in explaining individual tax compliance. In conclusion, sector of taxpayers has a significant correlation to individual tax compliance problems in Indonesia.;This paper tries to analyse individual tax compliance problems faced by Indonesia using data of 2.383 taxpayers in fiscal year period 2013 in a district namely Duren Sawit. Moreover, the analysis is based on five explanatory variables consisting in two demographic factors: age level and gender of taxpayers, and three other explanatory variables: service-sector taxpayers, tax return status in 2011, and tax return status in 2012. Compared to previous studies, this research paper uses internal data obtained directly from Directorate General of Taxes (DGT) of Republic of Indonesia while most of prior studies used survey method. By comparing three statistical methods, which are Probit method, Logit method, and Linear Probability Method, the analysis of this paper is divided into two models based on the inclusion and exclusion of the previous tax return status. The first model finds that all explanatory variables are statistically significant in influencing individual tax compliance. However, in the second model, only service-sector variable demonstrates statistical significance in explaining individual tax compliance. In conclusion, sector of taxpayers has a significant correlation to individual tax compliance problems in Indonesia.;This paper tries to analyse individual tax compliance problems faced by Indonesia using data of 2.383 taxpayers in fiscal year period 2013 in a district namely Duren Sawit. Moreover, the analysis is based on five explanatory variables consisting in two demographic factors: age level and gender of taxpayers, and three other explanatory variables: service-sector taxpayers, tax return status in 2011, and tax return status in 2012. Compared to previous studies, this research paper uses internal data obtained directly from Directorate General of Taxes (DGT) of Republic of Indonesia while most of prior studies used survey method. By comparing three statistical methods, which are Probit method, Logit method, and Linear Probability Method, the analysis of this paper is divided into two models based on the inclusion and exclusion of the previous tax return status. The first model finds that all explanatory variables are statistically significant in influencing individual tax compliance. However, in the second model, only service-sector variable demonstrates statistical significance in explaining individual tax compliance. In conclusion, sector of taxpayers has a significant correlation to individual tax compliance problems in Indonesia.;This paper tries to analyse individual tax compliance problems faced by Indonesia using data of 2.383 taxpayers in fiscal year period 2013 in a district namely Duren Sawit. Moreover, the analysis is based on five explanatory variables consisting in two demographic factors: age level and gender of taxpayers, and three other explanatory variables: service-sector taxpayers, tax return status in 2011, and tax return status in 2012. Compared to previous studies, this research paper uses internal data obtained directly from Directorate General of Taxes (DGT) of Republic of Indonesia while most of prior studies used survey method. By comparing three statistical methods, which are Probit method, Logit method, and Linear Probability Method, the analysis of this paper is divided into two models based on the inclusion and exclusion of the previous tax return status. The first model finds that all explanatory variables are statistically significant in influencing individual tax compliance. However, in the second model, only service-sector variable demonstrates statistical significance in explaining individual tax compliance. In conclusion, sector of taxpayers has a significant correlation to individual tax compliance problems in Indonesia., This paper tries to analyse individual tax compliance problems faced by Indonesia using data of 2.383 taxpayers in fiscal year period 2013 in a district namely Duren Sawit. Moreover, the analysis is based on five explanatory variables consisting in two demographic factors: age level and gender of taxpayers, and three other explanatory variables: service-sector taxpayers, tax return status in 2011, and tax return status in 2012. Compared to previous studies, this research paper uses internal data obtained directly from Directorate General of Taxes (DGT) of Republic of Indonesia while most of prior studies used survey method. By comparing three statistical methods, which are Probit method, Logit method, and Linear Probability Method, the analysis of this paper is divided into two models based on the inclusion and exclusion of the previous tax return status. The first model finds that all explanatory variables are statistically significant in influencing individual tax compliance. However, in the second model, only service-sector variable demonstrates statistical significance in explaining individual tax compliance. In conclusion, sector of taxpayers has a significant correlation to individual tax compliance problems in Indonesia.]

Abstrak :
ABSTRAK
Penelitian ini dilakukan dengan tujuan menganalisis penentuan status subjek pajak orang pribadi dual residence dalam perpajakan Indonesia baik dengan menggunakan P3B maupun tanpa P3B. Penelitian ini juga bertujuan untuk menganalisis keselarasan penentuan tersebut dengan asas certainty dalam perpajakan. Pendekatan penelitian yang digunakan dalam penelitian ini adalah pendekatan kualitatif. Hasil penelitian menunjukkan bahwa terdapat aturan teknis penentuan status subjek pajak orang pribadi terkait potensi dual residence yang kurang selaras dengan UU PPh. Selain itu, penerapan penentuan status subjek pajak orang pribadi serta pemenuhan hak dan kewajiban perpajakan terkait dual residence di Kantor Pelayanan Pajak belum seragam sehingga memunculkan potensi perselisihan antara Wajib Pajak dengan petugas pajak serta hilangnya potensi penerimaan negara yang bersumber dari pajak. Diperlukan aturan pelaksanaan yang secara jelas dan mudah untuk dilaksanakan di lapangan agar penerapannya dapat sama di setiap unit kerja Direktorat Jenderal Pajak. Hal ini akan bermanfaat tidak hanya bagi Wajib Pajak namun juga kepada petugas pajak agar tidak ada lagi keraguan dalam penerapannya. Jika penerapannya dilakukan secara konsisten maka Wajib Pajak dan petugas pajak akan merasa lebih mudah dalam menjalankan tugasnya masing-masing. Potensi dispute dapat dihindari dan diminimalisasi sekecil mungkin serta dalam jangka panjang dapat berpengaruh pada penerimaan pajak.

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ABSTRACT
This study was conducted with the aim to analyze the determination of tax subject status of private individuals dual residence in Indonesian Taxation either with Tax Treaty P3B or without P3B. This study also analyzes the alignment of the status determination with certainty principle in taxation. The research approach used in this research is qualitative approach. The results showed that there was an inconsistency between the technical rule on how to determine the status of personal tax subject related to the potential of dual residence and the Income Tax Law in Indonesia. In addition, the application of status of personal tax subject determination and taxation rights and duties fulfillment related to dual residence in the Tax Office in Indonesia were not consistent which might generate disputes between taxpayers and tax officers resulting in the loss of potential state revenues derived from taxes. It is necessary to apply clear and easy practical rules so that the implementation of tax subject determination could be uniform in all offices of Directorate General of Taxes. Equal understanding would benefit not only taxpayers but also tax officers to avoid disagreement in the application and to ease their respective duties. As the result, the potential dispute could be avoided and be minimized as small as possible and lastly, could increase the tax revenue in the long run.

Abstrak :
Sunset Policy merupakan fasilitas dari Pemerintah berupa penghapusan sanksi administrasi berupa bunga atas kekurangan pembayaran Pajak Penghasilan Orang Pribadi atau Badan yang dapat dinikmati oleh masyarakat. Sunset Policy diatur dalam Pasal 37A Undang-undang Nomor 28 Tahun 2007 Mengenai Ketentuan dan Tata Cara Perpajakan (UU KUP). Dengan adanya ketentuan Sunset Policy diharapkan pajak tidak lagi merupakan momok bagi masyarakat, dan masyarakat diharapkan mau lebih terbuka dan transparan dalam melaporkan kewajiban perpajakannya. Kebijakan Sunset Policy bertujuan untuk meningkatkan jumlah penerimaan Negara dari sektor pajak dan jumlah Wajib Pajak, baik itu Wajib Pajak Orang Pribadi maupun badan serta guna memperoleh basis data Wajib Pajak. Oleh karena itu, penulis ingin membahas mengenai sejauh mana Peranan Sunset Policy dalam rangka peningkatan jumlah Wajib Pajak Orang Pribadi, Khususnya pada Kantor Pelayan Pajak Pratama Jakarta Pademangan dan kaitannya dengan penegakan Hukum Pajak. Adapun metode pendekatan yang digunakan dalam penelitian ini adalah yuridis normatif, dengan teknik pengumpulan data yang bersifat analisis kualitatif guna menghasilkan data deskriptif. yang analisa datanya dibantu dengan data kualitatif yang berbentuk tabel dan grafik guna menjawab permasalahan dalam penelitian ini. Meskipun di dalam pelaksanaan program Sunset Policy masih terdapat beberapa kelemahan, akan tetapi tidak dapat dipungkiri bahwa Program telah membuahkan hasil yang baik dalam rangka peningkatan jumlah Wajib Pajak Orang Pribadi. kedepannya hasil dari program ini diharapkan dapat menjadi dasar bagi pemerintah dalam melakukan reformasi perpajakan dan penegakan hukum pajak Indonesia. ......Sunset Policy is a government policy as an instrument to facilite for Tax Payer o omit administrative penalty such as tax interest in the lack of the Personal Tax ayer and Company Tax Payer in their Payment of Tax Income. The Sunset olicy Regulation is enacted in article 37A of Act Number 28 Year 2007 such as eneral Regulation of Taxation (UU KUP). The implication of Sunset Policy is xpected that Taxation is longer will not hurrify the Tax Payer, and they will be xpected to become more open and transparent in reporting of their Taxation bligation. The goals of implementation of the Sunset Policy are to increase the um of state income from Tax revenue. and also to increase the sum of Personal nd Company Tax Payer, those expected to improve database. Therefore this research is emphasizing in the Implication of Sunset Policy for increasing the um of the Personal Tax Payer, particularly in Kantor Pelayanan Pajak Pratama akarta Pademangan and its relation to Tax Law enforcement. This research conduct by juridicial normatives method, which is using qualitative analysis in atabase collecting which is will conclude descriptive data. which the data nalysing is using qualitative data such as table and chart to conclude the esearch question. Eventough in this Sunset Policy there are still several iminishion, but this program could impact the increasing sum of Personal Tax Payer. Furthermore this program is expected to the foundament for the government to create and enact Tax Policies such as Tax Reform and The Enforcement of Taxation in Indonesia.

Abstrak :
Skripsi ini membahas mengenai implikasi sistem pemajakan territorial bagi Wajib Pajak Orang Pribadi di Indonesia. Penelitian ini bertujuan untuk menganalisis implikasi diterapkannya sistem pemajakan territorial terhadap Wajib Pajak orang pribadi, khususnya Wajib Pajak orang pribadi dalam negeri, yang dilatar belakangi oleh adanya wacana pemerintah untuk menerapkan sistem pemajakan territorial bagi Wajib Pajak Orang Pribadi. Penelitian ini merupakan penelitian deskriptif dengan menggunakan pendekatan kualitatif yang menggunakan metode wawancara mendalam dalam mengumpulkan data yang diperlukan. Hasil penelitian menunjukkan bahwa dengan kondisi ekonomi Indonesia saat ini, penerapan sistem pemajakan territorial khusus bagi Wajib Pajak orang pribadi dalam negeri yang berstatus sebagai ekspatriat merupakan langkah tepat dibandingkan dengan perubahan sistem pemajakan menjadi territorial secara menyeluruh. Penerapan sistem pemajakan territorial bagi Wajib Pajak orang pribadi dalam negeri ekspatriat akan berimplikasi pada menurunnya beban perpajakan ekspatriat di Indonesia karena pajak penghasilan hanya dikenakan atas penghasilan yang diterima/diperoleh ekspatriat yang bersumber dari Indonesia, sehingga dapat menarik minat ekspatriat untuk datang dan bekerja di Indonesia dan berdampak pada peningkatan kualitas sumber daya manusia lokal. ......This undergraduate thesis discusses the implications of the territorial taxation system for individual taxpayers in Indonesia. This study aims to analyze the implications of the territorial taxation system on individual taxpayers, specifically domestic individual taxpayers (resident), which is triggered by the vision of government discourse to implement the territorial taxation system for individual taxpayers. This research is a descriptive study which use qualitative methods and conducted by in-depth interviews to collect the required data. The results showed that with the current condition of Indonesia, the application of a special territorial taxation system for domestic individual taxpayers who are expatriatesor so called expatriate regime is the right step compared to the change in the taxation system to territorial freedom. The application of the territorial taxation system for expatriate domestic personal taxpayers will have implications for the increase in expatriate taxation costs in Indonesia because taxes can be used only to get what is needed, so that expatriates can be visited and used in Indonesia and improve the quality of local human resources.