[ABSTRAK
Laporan ini menjelaskan mengenai proses penghapusan Nomor Pokok WajibPajak bagi ekspatriat Jepang yang sebelumnya adalah Wajib Pajak Dalam NegeriIndonesia, yang akan meninggalkan Indonesia untuk selama-lamanya. Selain itu,laporan ini akan menjelaskan proses pemeriksaan perpajakan pada ekspatriattersebut, di mana proses pemeriksaan ini untuk menguji kepatuhan pemenuhankewajiban perpajakan, dan proses pemeriksaan ini akan menentukan keputusandari penghapusan Nomor Pokok Wajib Pajak. Hasil penelitian ini menunjukkanbahwa proses penghapusan Nomor Pokok Wajib Pajak telah mengikuti peraturan yang berlaku, dan ekspatriat Jepang ini telah memenuhi kewajiban perpajakannya, sehingga permohonan untuk penghapusan Nomor Pokok Wajib Pajaknya dikabulkan.

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ABSTRACT
This report explains about Tax ID Cancellation process for Japanese inboundassignee who previously was an Indonesian taxpayer, which will leave Indonesiaforever. In addition, this report explains about tax audit process on this inboundassignee, where the process of this audit is to test compliance fulfillment of taxobligations, and this examination process will determine the decision of theabolition of Tax ID Cancellation. The results shows that the Tax ID Cancellationprocess has followed the applicable regulations, and Japanese inbound assignee is in compliance with tax obligations, so that requests for Tax ID Cancellation is granted., This report explains about Tax ID Cancellation process for Japanese inboundassignee who previously was an Indonesian taxpayer, which will leave Indonesiaforever. In addition, this report explains about tax audit process on this inboundassignee, where the process of this audit is to test compliance fulfillment of taxobligations, and this examination process will determine the decision of theabolition of Tax ID Cancellation. The results shows that the Tax ID Cancellationprocess has followed the applicable regulations, and Japanese inbound assignee is in compliance with tax obligations, so that requests for Tax ID Cancellation is granted.]