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ABSTRAKLaporan magang ini membahas mengenai proses pemberian jasa surat
pemberitahuan pajak penghasilan tahunan Orang Pribadi yang dilakukan oleh PT.
XYZ terhadap klien individu yang merupakan Wajib Pajak Dalam Negeri baik
yang berasal dari Indonesia maupun dari luar negeri. Fokus pembahasan yaitu
proses pembuatan SPT Tahunan OP oleh PT. XYZ, alasan tidak menggunakan
dan dampak jika menggunakan sistem e-filing, serta analisisnya. Informasi seputar
e-filing didapatkan dengan metode wawancara mendalam. Berdasarkan
pembahasan, proses pembuatan SPT Tahunan OP sudah sesuai dengan peraturan
yang berlaku. Kendala atas penggunaan e-filing sebetulnya tidak berlaku bagi
outbond assignees, tapi tetap ada proses yang dilakukan secara manual. Namun
bagi inbond assignees perhitungan PPh terhutang menjadi penghambat untuk
menerapkan sistem e-filing.
ABSTRACTThe objective of the report is to discuss the process of services provided for
annual individual tax returns conducted by PT. XYZ to the assignees who are
Resident Taxpayers both from Indonesia and foreign countries. The report
focusing on: the process of preparing annual tax returns for individual conducted
by PT. XYZ, reasons why they decided not to use e-filing system and the impact
if they are using it, as well as the analysis. Information about e-filing are collected
through in-depth interview. Based on the observation, the process of preparing
annual individual tax returns has complied with the regulations applied. The
constraints concerning the use of e-filing system can actually is not valid for
outbond assignees, but still require some process to be done manually. However
for inbond assignees the tax liability calculation is become constraint to
implement e-filing system., The objective of the report is to discuss the process of services provided for
annual individual tax returns conducted by PT. XYZ to the assignees who are
Resident Taxpayers both from Indonesia and foreign countries. The report
focusing on: the process of preparing annual tax returns for individual conducted
by PT. XYZ, reasons why they decided not to use e-filing system and the impact
if they are using it, as well as the analysis. Information about e-filing are collected
through in-depth interview. Based on the observation, the process of preparing
annual individual tax returns has complied with the regulations applied. The
constraints concerning the use of e-filing system can actually is not valid for
outbond assignees, but still require some process to be done manually. However
for inbond assignees the tax liability calculation is become constraint to
implement e-filing system.]
TA-Istimurti Ciptaningrum.pdf :: Unduh