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Abstrak :
Laporan ini bertujuan untuk mengevaluasi proses rekapitulasi PPh (Pajak Penghasilan) Pasal 23 yang harus disetorkan oleh PT J selaku pemotong. Hasil rekapitulasi PPh 23 memudahkan PT J dalam melakukan perhitungan dan penyetoran PPh 23 dan pelaporan SPT Masa PPh 23. Berdasarkan hasil evaluasi, proses rekapitulasi PPh 23 yang dilakukan oleh PT J telah sesuai dengan ketentuan peraturan perpajakan yang berlaku. ......This report evaluates the recapitulation process of Article 23 Income Tax Payable, which should be settled by PT J as a collector. The result of recapitulation of Article 23 Income Tax Payable assist PT J in calculation and settle Article 23 Income Tax Payable and periodic tax return submission. Based on the result of evaluation, the recapitulation process performed by PT J has complied with the tax regulation.

Abstrak :
Laporan magang ini bertujuan mengevaluasi bukti Pajak Penghasilan Pasal 23 dalam rangka Persiapan Sidang Banding di Pengadilan Pajak berdasarkan peraturan perpajakan. Pembahasan dilakukan atas kronolgis terjadinya sengketa banding atas Pajak Penghasilan Pasal 23 sehingga dapat diketaui dokumen apa yang diperlukan dalam sidang banding. Hasil evaluasi menunjukkan bahwa banding muncul karena permasalahan bukti dokumen pada saat proses pemeriksaan yang kurang lengkap. Untuk itu proses persiapan dokumen banding dilakukan dengan mengumpulkan dan menambahkan bukti-bukti pendukung atas Pajak Penghasilan Pasal 23, sehingga diharapkan dengan bukti tersebut dilengkapi banding dapat dimenangkan oleh Wajib Pajak. Dokumen pendukung yang perlu dilengkapi yaitu invoice atas bukti transaksi sesuai dengan jenis objek pajaknya, data rekning bank dan buku kas, serta data kredit pajak PPh Pasal 23. ......This report to evaluation of Income Tax Article 23 Evidence for Tax Appeal Preparation in Tax Court based on tax regulation. The discussion is conducted towards chronology of the occurrence of an appeal dispute over Income Tax Article 23 so that the documents needed in the appeal hearing can be required. The evaluation results show that the appeal arose because of the problem of documentary evidence during the incomplete examination process. For this reason, the process of preparing an appeal document is carried out by collecting and adding supporting evidences on Income Tax Article 23, so it is expected that with the evidence completed with an appeal the Taxpayer can win. Supporting documents that need to be completed are invoices for evidence of transaction according to the type of tax object, bank account data and cash book, and tax credit data Income Tax Article 23

Abstrak :
Laporan magang ini bertujuan mengevaluasi administrasi sewa dan jasa PPh 23 Perusahaan PQRinsurance. Administrasi sewa dan jasa ini seperti langkah-langkah prosedur pembuatan e-Bupot, pembayaran serta pelaporan. Dalam pembuatan e-Bupot PT PQRinsurance hanya memiliki satu NPWP, segala perpajakan pada bagian cabang diurus pada bagian kantor pusat. Pembayaran sewa dan jasa PPh 23 PT PQRinsurance dilakukan secara elektronik yaitu dengan membuat kode billing terlebih dahulu, setelah mendapatkan kode billing dapat dibayarkan melalui internet banking. Pembayaran dilakukan sebelum tanggal 10 pada awal bulan. Setelah pembayaran, akan mendapatkan BPN (Bukti Potong Negara) dan didalam BPN terdapat NTPN (Nomor Transaksi Penerimaan Negara) yang digunakan PT PQRinsurance untuk melapor pajak. Setelah melakukan pelaporan akan mendapatkan bukti potong, bukti potong tersebut dikirimkan ke perusahaan penyedia sewa dan jasa. Evaluasi dilakukan apakah sudah sesuai dengan mengacu kepada Undang-Undang dan peraturan-peraturan yang berlaku seperti Peraturan Menteri Keuangan dan Direktorat Jendral Pajak. Berdasarkan evaluasi kegiatan magang, evaluasi administrasi sewa dan jasa PPh 23 PT PQRinsurance telah sesuai dengan standar yang berlaku. ......This internship report aims to evaluate administration rent and service PPh 23 from PQRinsurance Company. The administration of these rent and services is like the steps for the procedure for making e-Bupot, payments, and reporting. In making e-Bupot PQRinsurance Company only has one NPWP, all taxes on the branch are handled at the head office. Payment for rent and service PPh 23 PQRinsurance Company uses electronic, by creating a billing code first, after getting the billing code, it can be paid via internet banking. Payment is made before the 10th at the beginning of the month. After payment, will get a BPN (Bukti Penerimaan Negara) and in the BPN there is an NTPN (Nomor Transaksi Penerimaan Negara) which is used by PQRinsurance Company to report taxes. After reporting. Will get proof of deduction, the proof of deduction is sent to the rent and service provider company. Evaluation is carried out whether it is in accourdance with the applicable laws and regulations such as the Regulation of the Minister of Finance and the Directorate General of Taxes. Based on the evaluation of intership activities, the evaluation administration rent and service PPh 23 for PQRinsurance Company has complied with applicable standards.

Abstrak :
Biaya komisi reasuransi merupakan biaya yang tidak terpisahkan dari bisnis reasuransi dengan komposisi biaya yang cukup besar, termasuk bisnis reasuransi yang dilakukan oleh PT RIU. Melalui mekanisme withholding tax dalam sistem pajak di Indonesia yang diatur dalam Pasal 23 UU PPh, DJP mengenakan PPh pasal 23 atas komisi reasuransi melalui proses pemeriksaan pajak, sehingga menimbulkan sengketa pajak antara DJP dan PT RIU. Penelitian ini merupakan studi kasus dengan metode kualitatif yang bertujuan untuk menganalisis aspek perpajakan atas biaya komisi reasuransi melalui sengketa pajak yang dihadapi PT RIU, dengan melihat substansi dari biaya komisi reasuransi melalui proses pencatatan dan penerapan perpajakan, kronologis sengketa pajak, manajemen pajak perusahaan dalam menghadapi sengketa, dan analisis pendapat para ahli, untuk memecahkan permasalahan yang dihadapi PT RIU dalam mementukan apakah komisi reasuransi merupakan objek PPh Pasal 23 atau bukan merupakan objek PPh Pasal 23. Penelitian ini juga bertujuan untuk mencari solusi agar sengketa pajak atas biaya komisi reasuransi tidak terjadi secara berulang di masa mendatang. Hasil dari penelitian ini menunjukkan bahwa komisi reasuransi bukan merupakan objek PPh Pasal 23 dengan melihat substansi dari transaksi, serta Putusan hasil sengketa yang dimenangkan oleh PT RIU untuk periode sengketa lima tahun berturut-turut yang memberikan kekuatan hukum tetap atas kasus komisi reasuransi. Hal ini mengindikasikan bahwa DJP harus lebih terbuka dalam memahami model bisnis dan proses bisnis perusahaan, dan petugas lapangan DJP agar lebih cermat dalam menerapkan suatu aturan perpajakan secara tepat. ......Reinsurance commission fees are costs that are inseparable from the reinsurance business with a fairly large cost composition, including the reinsurance business carried out by PT RIU. Through the withholding tax mechanism in the Indonesian tax system which is regulated in Income Tax Article 23, Directorat General Tax (DGT) Officer imposes Income Tax article 23 on reinsurance commissions through a tax audit process, giving rise to a tax dispute between DGT and PT RIU. This research is a case study with a qualitative method which aims to analyze the tax aspects of reinsurance commission fees through tax disputes faced by PT RIU, by looking at the substance of reinsurance commission fees through the process of recording and implementing taxation, chronology of tax disputes, company tax management in dealing with disputes , and analysis of expert opinions, to solve the problems faced by PT RIU in determining whether the reinsurance commission is an object of Income Tax Article 23 or not an object of Income Tax Article 23. This research also aims to find a solution so that tax disputes over reinsurance commission fees do not occur repeatedly in the future. The results of this research show that the reinsurance commission is not an object of Income Tax Article 23 by looking at the substance of the transaction, as well as the dispute result decision won by PT RIU for a consecutive five year dispute period which gives permanent legal force to the reinsurance commission case. This indicates that DGT must be more open in understanding the company's business model and business processes, and that DGT field officers must be more careful in implementing tax regulations appropriately.

Abstrak :
Pengenaan PPh Final bagi WP dengan omzet tidak melebihi 4,8 Miliar setahun Jasa Konsultan, Komputer, dan Penerbitan/Percetakan di Bogor berdampak pada pilihan-pilihan perlakuan terhadap PPh Pasal 23 yang tidak dapat dikreditkan, seperti mengurus legalisasi SKB, restitusi pajak, atau tidak melakukan keduanya. Tujuan penelitian ini adalah untuk menganalisis pilihan-pilihan tersebut ditinjau dari asas compliance cost. Penelitian ini merupakan penelitian kuantitatif dengan teknik pengumpulan data dan survey. Hasil penelitian ini adalah 17 responden yang mengurus legalisasi SKB menanggung compliance cost yang lebih kecil, tidak ada responden yang melakukan restitusi karena menghindari pemeriksaan pajak, dan 20 responden tidak melakukan keduanya menanggung compliance cost yang lebih besar.

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The imposition of final income tax for Taxpayer with Omzet not Exceed 4,8 Billion which are Consulting, Computer, and Publishing/Printing Services in Bogor impacted with several treatment options like manage Tax-free Certificate, tax refunds or not both. The purpose of this research focused to analyze the options in terms Compliance Cost Principle. This research was using a quantitative method with survey. The results of this research are 17 respondents using Tax-free certificate bear smaller compliance cost, no respondents using tax refunds because they avoid tax audit, and 20 respondents did neither bear larger compliance cost.

Abstrak :
Starting on April 2007, The Directorate General of Taxes has imposed Income Tax Article 23 of advertisement installing services at printed media by withholding tax system. Since the 2006 tax revenue did not reach its target, this policy is established as one of way to fulfill tax revenue in 2007 and years after it. The industry itself is in the financial unstable condition. This research begins with the fact that income from advertisement installing service is categorized as business income, which net income is difficult to determine before end of tax year because there are no exact amount of both revenues and expenses yet. It causes the difficulty in determining the accurate tax rate of Article 23 that is collected by withholding tax system. The inaccurate tax rate of Article 23 itself may affect the company?s cash flow. The research has two purposes: (1) to find out the policy?s backgrounds in imposing Income Tax Article 23 on advertisement installing services at printed media by withholding tax system; and (2) to explain the problems occur during the accomplishment of the impositions of Income Tax Article 23 on advertisement installing services at printed media. In order to accomplish the purposes mentioned above, this research done by qualitative approach using depth interview as qualitative data collection technique. This research can be also classified into descriptive, pure, and cross-sectional research. The results show that the reasons in imposing Income Tax Article 23 on advertisement installing services at printed media are: (1) to input advertisement installing services at printed media to taxation system in order to save its tax potential; (2) to explore a potential tax revenue from advertisement installing services transactions at printed media; (3) to help increasing the government?s revenue during the year. This research also proves that this Article 23 imposition causes several problems: (1) lack of proper socialization from tax officer causing less awareness of tax withholder in withholding printed media?s taxes; (2) dispute between user and advertisement agents in determining the party that obliged to withhold the Article 23 taxes of printed media as a result of bias procedure; (3) decreased daily budget of printed media; (4) increased administrative burden for both user, printed media, and tax officer.

Abstrak :
Giving the authority of law income tax to thegovernment for decided kind of service as income tax object article23, evoke extend income tax object article23, that is not only as a passive income but also as a business income. There is two analytical questions in this research, the first is how to implications of extend income tax object article 23 for the government, with holder and income tax receiver. The second, what the suitable of taxobject that can change to be a saw with holding income tax article 23 base on with holding income tax conception and international best practice. This research used qualitative approach with a descriptive researc htype to describe an objective with facts that revealed. The collecting data technique itself is done by a literature study from various sources like an article, book, internet and in¬depth interview with some informants whoa rerelated with this research. The result of this research shown that development income tax object article 23 has an implication to the government such as increase tax acceptance, decrease cost collection, and have opportunity cost. For with holder have burden. Moreover, for implication to income tax receiver is the cash flow tax receiver can be decrease, time of money lose, and increase compliance cost. Base donw it hholding income tax conception and international best practice, the suitable object as income tax object article 23 is inpassive income. This research recommended, the administration tax system in thegovernment need tobe fix, giving reward to with holder, apply proper income tariff that cannot disturbed the cashflow, clarify the object of income taxarticle 23 with giving definition and sample from theobject, streamline income tax article 25.