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"Keberhasilan pemungutan pajak pada dasarnya tergantung atas tiga pilar utama yaitu undang-undang, aparat dan Wajib Pajak. Unsur pertama, undangundang harus jelas, pasti dan mudah dimengerti. Unsur kedua, aparatnya. Aparat harus profesional dan memberikan contoh yang baik dan tidak sewenang-wenang. Unsur yang ketiga adalah Wajib Pajak. Wajib Pajak harus patuh dan taat terhadap ketentuan perpajakan. Kepatuhan dan ketaatan Wajib Pajak dapat terjadi bila Wajib Pajak merasa diperlakukan adil dari segi peraturan dan memperoleh pelayanan serta penghargaan dari fiskus. Yang perlu digaris bawahi adalah besarnya tarif pajak tidak boleh mematikan objek pajak dalam menjalankan usahanya. Pajak usaha jasa penyiaran dilakukan menggunakan system withholding tax dimana pemotongan pajak terhadap rumah produksi dilakukan oleh pihak ketiga dalam hal ini stasiun televisi. Tingginya biaya produksi akibat rebutan pemain pemeran dikalangan rumah produksi terutama artis-artis populer yang punya kemampuan mengangkat rating program acara menyebabkan melambungnya honor artis yang sangat berpengaruh terhadap biaya produksi. Sedangkan harga jual produksi sulit untuk ditingkatkan akibat perolehan iklan yang terbatas dengan makin banyaknya stasiun televisi yang beroperasi. Tarip pajak penyiaran sebesar 15 % sesuai PPh 23 sangat mengganggu cashfow rumah produksi. Kenyataan dilapangan seringkali rumah produksi menolak pemotongan pajak tersebut. Hal ini seringkali mengharuskan stasiun televisi mengambil jalan tengah dengan melakukan gross up yang sesungguhnya merupakan penyimpangan dari ketentuan yang berlaku serta bila fiskus melakukan crosscheck dan terdapat perbedaan angka maka pihak stasiun televisi diharuskan membayar kekurangan beserta denda sebesar 2 % setiap bulan dengan ketentuan maksimum 24 bulan. Dampak dari kondisi diatas terlihat dilapangan, selain banyak rumah produksi yang meminta perlakuan gross up terlihat pula bergugurannya rumah produksi serta banyak keseragaman acara antar stasiun TV. Dengan demikian kreativitas rumah produksi menjadi mandeg dan pemirsa dirugikan dengan disuguhi program acara dengan kualitas rendah.Deregulasi kebijakan tarif withholding tax dapat menghidupkan usaha jasa penyiaran tanpa mengurangi pemasukan negara karena dapat dialihkan ke SPT PPh badan rumah produksi yang dampaknya sangat berarti bagi pemirsa serta perolehan pajak pemerintah dimasa yang akan datang.

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The successful of the tax holding is basically depended on three main elements there are constitutions/law, Tax officer/tax collector and taxpayer. First element, the constitutions/law have to be clearly, surely and easy to understand. Second element, the tax officer. The officer have to be professional and give a good sample and not arbitrary . The Third element is taxpayer. Taxpayer have to be obedient and meekly to the taxation rules. The Obedient and taxpayer adherence can be happened when taxpayer feel fair treated in regulation facet and get the good service and appreciation from fiscus. What requires to be underlined is the level of tax rate may not stop the tax object in running its effort. Taxation of broadcasting service is using withholding tax system where the assessment withholding tax to production house is conducted by third-hand in this case is television station. The height of production cost of effect of capture of characterization player among production house especially popular artists which have ability to lift-up the program rating cause the raise-up of artists payment is reflected to the production cost. While selling price of the production is difficult to improve by an effect of finite acquirement advertisement with the more number of television station operating. The rate of taxation broadcasting of 15 % according to PPh-23 is very bothering the production house cashfow. In field fact, the production house often to refuse the assessment withholding tax. This matter oftentimes oblige the television station take a middle way by doing a gross up that truthfully represent the deviation from the standard rule and when tax officer do the crosscheck and found a difference number, so the television station is obliged to pay for the minus with fine equal to 2 % every month (maximum 24 months). The affect of that condition is seen in field, besides a lot of production house asking for a gross-up treatment, is also have been seen the fall-off the production house and also a lot of similarity program television among the television stations. Thereby, the creativities of the production house become to desist and the audience is harmed by given with the low quality of program television. Regulation of Withholding Tax Rate policy can animate the effort broadcasting service without reduce the state income because it can be transferred to SPT PPh of production house institution which its meaningful impact for the audiences and the state acquirement of tax in a future."

"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."

"In addition to being individual persons, medical doctors form part of hospital personnel who are given particular income, commonly called as honorarium, by the hospitals concerned. Tax regulations classify this honorarium into income earned on specific services, which is subject to separate rules under Director General of Taxation Decree number KEP-545/PJ/2000 regarding the Guidelines for the Withholding, Deposit and Reporting of Art. 21 and Art 26 Income Taxes in connection with individual persons' occupations, services and activities.

The research concerned the issue on whether the process of the collection of the Art 21 Income Tax on the honorariums given to medical doctors who practice at hospitals fulfills good collection practices and the problems associated with such collection in the completion of individual persons' annual tax returns.

The author has employed analytical and descriptive qualitative research method as he would likc to obtain a comprehensive and in-depth picture on the issue and problems above through data gathering and thorough interviews with the related parties: hospitals, medical doctors who practice there, Indonesian Medical Association, the Director General of Medical Services and officials at the Directorate General of Taxation as regulators.

Based upon the interviews with the hospitals, doctors and officials above, it is found that hospitals collect Art. 21 Income Tax on the basis of the decree above such that the doctors concerned have made overpayments. As a farther result, it is deemed necessary for the Directorate General of Taxation to review such overpayments with an aim to test the doctors' tax compliance.

Based on the results of the analysis into the issue on whether tax collection principles are fulfilled, the author concludes that not all the provisions of the decree above meet these principles due to the fact that the provisions lack the principles of vertical and horizontal equality such that medical doctors are given privileges over other personal taxpayers. With respect to the principles of certainty, the provisions lack the certainty regarding the amount of taxes outstanding while there is certainty regarding tax subjects, objects and convenience. With respect to efficiency, or microeconomics, no detailed measurement can be found while the relevant macroeconomic measurements have been found. With respect to convenience, good collection principles have been met given taxes on medical doctors' honorariums is withheld at a convenient time, at the time of their receipt by the doctors concerned from hospitals.

Hence, it is deemed necessary to improve the decree above so that all the principles of good tax collection will be met by means of determining an equal percentage of net income to and using the same net subtracted as used in Director General of Taxation Decree number KEP-5361P3/2000 and the progressive rates in accordance with Article 17 of the Income Tax Law. In addition, the government needs to raise the awareness of medical doctors of their tax obligations through such manners as more supervision on tax officials, better coordination with the related government department, in this matter the Department of Health and correct and sustained dissemination of tax regulations."

"Pajak merupakan sumber utama bagi penerimaan negara. Untuk itu harus dibuat suatu sistem pembayaran pajak terutama pajak penghasilan yang dapat menjamin kelancaran dana ke kas negara Cara pembayaran tersebut disebut current payment yang terdiri dari estimated tax dan withholding tax.Estimated Tax merupakan angsuran pajak penghasilan tiap bulan yang dapat diperhitungkan dengan pajak terutang diakhir tahun, dimana pembayaran pajak tersebut diiakukan oleh Wajib Pajak itu sendiri.Withholding Tax adalah sistem yang menggunakan pihak ketiga untuk memotong dan memungut pajak terutang. Beberapa tujuan dari sistem ini antara lain; meningkatkan penerimaan pajak, mempercepat penerimaan pajak ke kas negara, mempermudah Wajib Pajak dalam membayar pajak, dan mencegah penyelundupan pajak.Dengan melihat beberapa tujuan sistem withholding tax diatas, penulis ingin menguji seberapa besar pengaruh sistem tersebut terhadap percepatan penerimaan pajak. Adapun tujuan penelitian ini adalah :a. menganalisis pelaksanaan withholding tax system di KPP Pratama Tanah Abang I dari segi kebaikan dan kelemahan sistem tersebut.b. mengetahui pengaruh withholding tax system terhadap percepatan penerimaan negara khususnya di sektor perpajakan.Lokasi penelitian ini di KPP Pratama, Tanah, Abang I, dan metodologi menggunakan metode survey dengan beberapa sumber yaitu kuesioner, studi dokumentasi, dan studi kepustakaan. Sample diambil secara random/acak yang terdiri dari 119 responden.Pembahasan dalam penelitian ini diutamakan pada analisis sistem withholding tax sebagai variabel bebas, dengan beberapa indikator yaitu ; Pengisian SPT, pembayaran pajak, dan pelaporan SPT. Setelah sistem tersebut dianalisis, lalu dicari pengaruhnya terhadap variabel terikat yaitu percepatan penerimaan pajak, yang dilihat dari 2 indikator yaitu; sebagai pemotong/pemungut pajak telah memotong/memungut pajak dengan benar, dan sebagai pemotong/pemungut pajak telah menyetorkan pajak yang dipotong/dipungut secara tepat waktu.Alat analisis yang digunakan adalah program Software Statistical Package For Social Scientist (SPSS) melalui model Regresi Linier Sederhana. Dari pembahasan dan analisis diperoleh kesimpulan bahwa:1. Pelaksanaan sistem withholding tax di KPP Pratama Tanah Abang I adalah balk, karena nilai mean sebesar 3,28 diatas nilai rata-rata untuk indikator cukup baik yaitu 2,5.2. Hubungan sistem withholding tax dengan percepatan penerimaan pajak berkorelasi positif 0,442 tetapi tidak terlalu kuat karena nilainya masih dibawah 0,5. Sedangkan pengaruh sistem tersebut terhadap percepatan penerimaan pajak sebesar 19,5 %, dan koefisien regresi menunjukkan angka 0,063 yang artinya setiap peningkatan kinerja dari sistem withholding tax sebesar 1% akan mempercepat penerimaan pajak sebesar 0,063%. Namum sebaliknya, jika pelaksanaan sistem withholding tax turun/ tidak baik sebesar 1% maka penerimaan negara akan terhambat sebesar 0,063%.

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Fiscal is main resource of state revenue. However, it should be made any tax payment system, income tax which may ensure fund flow to state treasury specially. Such tax payment so called current payment comprising both estimated and withholding taxes. Estimated tax is monthly income tax installment calculated from outstanding tax in the end of year conducted by such tax payer.

Withholding tax is any fiscal system involving third party for cutting and collecting outstanding tax. Some of those objectives among them: to increase tax revenue, accelerate tax revenue to state's treasury, to make easier Tax Payer in paying tax and preventing fiscal's corruption.

Hence, the author would like to test how large such System influence against acceleration of tax revenue. The following are objectives of the research:

a. To analyze the realization of withholding tax system at KPP Pratama Tanah Abang I based on its advantage and disadvantage.

b. To know influence of withholding tax system with state revenue acceleration at fiscal sector specially.

The research location is at KPP Pratarna Tanah Abang I using survey method following some sources those are questioner. documentation study and library study. Sampling is conducted randomly, it is consist of 119 respondents.

The discussion herein is prioritized for analysis of withholding tax system as independent variables with some indicators such as SPT completion, tax payment and SPT reporting. Then, to find out its influence against dependent variable, i.e, tax payment acceleration by two indicators : as fiscal cutter/collector both had conducted such duties correctly and distributed it on time.

The used analysis system is software program of SPSS (Statistical Package for Social Science) by model of Simple Linier Regression. And from them may be drawn conclusion as follows :

1. Realization of withholding tax system at KPP Pratama Tanah Abang I is good, because its mean value is 3.28 above indicator value (2.5) is good significantly.

2. Correlation among withholding tax system and fiscal revenue acceleration is 0.442 (positive) but it is not too strong because its value still below 0.5. Whereas such system influence against tax revenue acceleration is 19.5 % and regression coefficient indicating point 0.063 it means that any increasing of performance from withholding tax system of 1% will accelerate tax revenue of 0.063%. Conversely, if realization of withholding tax system is not good or decline 1%., it will hinder statc?s revenue of 0.063%."

"ABSTRAKPT.Z perusahaan jasa memiliki aktivitas usaha yang berkaitan dengan payrollservices. Pelunasan pajak penghasilan dalam tahun berjalan utamanya dilakukanmelalui withholding tax system atau potong pungut. Penelitian akan menelitiefektivitas dan akseptabilitas perencanaan pajak melalui withholding tax atas PPh21 dan PPh 23. Alternatif yang tersedia adalah PPh 21 dipotong atas gaji kotordan atas gaji bersih. Sementara pembebasan pemotongan PPh 23 lebih kepadakemampuan perusahaan memanfaatkan fasilitas yang disediakan undang-undang.Efektivitas perencanaan pajak PT.Z diukur menggunakan indikator likuiditas danbeban pajak. Penelitian ini juga akan menganalisis akseptabilitas perencanaanpajak. Ukuran akseptabilitas ini adalah dapat diterima baik oleh otoritas pajakyang berarti tidak melanggar ketentuan perpajakan yang berlaku. Penelitianbersifat kualitatif deskriptif dengan menganalisis data perusahaan dan pendapatdari pihak konsultan pajak, pihak otoritas pajak serta akademisi perpajakan. Hasilpenelitian menunjukkan bahwa perencanaan pajak PT.Z sudah efektif danacceptable dengan likuiditas yang meningkat dan beban pajak lebih kecil, tidakbertentangan dengan aturan perpajakan yang berlaku dan didukung pembukuandan bukti-bukti. Namun ada risiko bisnis menyangkut jumlah pajak yang ditagihke pengguna jasa dengan jumlah yang dibayar ke kas negara tidak sama. Untukmeningkatkan efektivitas, pengajuan fasilitas pembebasan pemotongan PPh 23diajukan lebih awal. Sementara meningkatkan akseptabilitas, PT.Z perlumenyusun kontrak yang mengikat antara PT.Z dengan pengguna jasa menyangkutklausul gross up PPh 21 lebih baik menggunakan istilah tunjangan pajak.

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ABSTRACTPT.Z as a service company has business activities that are closely related topayroll services. The settlement of income tax in the current year is mainly donethrough the withholding tax system, ie authorizing third parties to deduct andcollect taxable taxes.The reserch will examine the effectiveness of tax planning through withholdingtax on PPh 21 and PPh 23. The available alternative is PPh 21 deducted ongross salary and nett salary. While the withholding of Income Tax 23 is more tothe company's ability to utilize the facilities provided by the law. Measuring theeffectiveness of tax planning, the authors use liquidity indicators and tax burden.The research will analyze the acceptability of tax planning. The indicator of thisacceptability is acceptable by both parties, tax authorities and tax payer whichmeans that it fit with the applicable taxation rules.This research is qualitative descriptive by analyzing company data and opinionsfrom the tax consultant, the tax authorities and academics in the field of taxation.The results showed that PT.Z tax planning has been effective and acceptable,with increasing liquidity indicator and smaller tax burden, not contradictory toapplicable taxation rules and supported by bookkeeping and evidences.There is abusiness risk with relating of the difference Suggestion of increasingeffectiveness, applying for facility of exemption of withholding of Income Tax 23is proposed earlier. Meanwhile, to improve acceptability, PT.Z needs to prepareeditorial contracts binding between PT.Z and service users regarding the termsof gross up of PPh 21 by using tax allowance."

"PT X merupakan pemotong PPh pasal 23 dan/atau 26. Pada bulan Agustus 2020 DJPmengeluarkan peraturan yang mewajibkan seluruh Wajib Pajak melakukan pelaporanpajak melalui aplikasi e-Bupot mulai masa September 2020. Terkait kewajibanperpajakan tersebut, timbul implikasi bahwa biaya kepatuhan akan mengalamiperubahan. Penelitian ini menganalisis perubahan biaya yang terjadi dengan adanyakewajiban e-Bupot. Skripsi ini menggunakan metode kualitatif melalui observasi teknispenerapan e-Bupot dan wawancara dengan internal accounting di PT X untukmenganalisis dampak penerapan aplikasi e-Bupot terhadap biaya kepatuhan. Biayakepatuhan yang akan dianalisis terdiri dari biaya yang berhubungan dengan uang, biayayang berhubungan dengan waktu, dan biaya yang berhubungan dengan psikologis. Hasildari penelitian ini menunjukkan perubahan biaya kepatuhan yang terjadi akibat daripenerapan aplikasi e-Bupot

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PT X is a withholding income tax article 23 and / or 26. In August 2020, the DGT issued

a regulation requiring all taxpayers to report tax through the e-Bupot application starting

from September 2020. Regarding these tax obligations, an implication arises that costs

will change. This study analyzes changes in costs that occur with e-Bupot obligations.

This thesis uses qualitative methods through observation of the application of e-Bupot

and interviews with PT X's internal accounting for the impact of the application of the e-

Bupot application on cost compliance. Compliance costs will be analyzed from costs

related to money, costs related to time, and costs related to psychological. The results of

this study indicate changes as a result of the application of e-Bupot"

"Penelitian ini membahas objek pemotongan Pajak Penghasilan (PPh) atas jasa konstruksi ditinjau dari asas kepastian hukum. Penelitian ini mengangkat dua permasalahan, yakni perbedaan pemajakan atas penghasilan dari jasa konstruksi yang bersifat final dan tidak final dan dampak perbedaan pemotongan PPh atas jasa konstruksi. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian ini menyatakan bahwa terdapat pemajakan ganda atas penghasilan dari jasa konstruksi yang memiliki sifat pemajakan yang berbeda. Perbedaan pemotongan PPh atas jasa konstruksi yang diatur dalam Undang-Undang Pajak Penghasilan menimbulkan keraguan dalam pelaksanaannya.

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This study discusses the object of withholding income tax (PPh) on construction service seen from certainty principle. This research raised two issues, namely the differences of global taxation and schedular taxation on construction service fee and the impact of the different from withholding income tax on construction service. This research using qualitative approach with desciriptive design.

This research states that there is double taxation on construction service fee wich have different characteristic in withholding income tax. The different characteristic in withholding income tax on construction service in Indonesia Income Tax Law appear the ambiguous tax in its implementation."

"Skripsi ini membahas tentang latar belakang perubahan kebijakan pemungutan PPN atas Hasil Tembakau, serta mengkaji pemberlakuan perubahan kebijakan PPN atas Hasil Tembakau bila ditinjau dari asas ease of administration. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan jenis penelitian deskriptif berdasarkan tujuannya. Teknik pengumpulan data dilakukan dengan studi literatur dan wawancara mendalam. Hasil penelitian ini menunjukkan bahwa latar belakang perubahan kebijakan pemungutan PPN atas Hasil Tembakau adalah sebagai langkah awal kembali kepada mekanisme ketentuan umum PPN, dan pemberlakuan perubahan kebijakan PPN atas Hasil Tembakau sudah memenuhi keempat asas asas ease of administration.

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The focus of this undergraduate thesis are describing the background of Value Added Tax withholding policy change on supplying of tobacco products and analyzing the implementation of Value Added Tax withholding policy change on supplying of tobacco products from the concept of ease of administration principal. This research applies qualitative approach and using field research and depth interview in collecting data. The result of this research is the background of this policy change is as the first step back to the general provision of VAT mechanism, and the implementation of VAT withholding policy change on supplying of tobacco products meets the fourth principle of the principles of ease of administration."

"ABSTRAKKebijakan Biaya Jabatan ditujukan menjadi pengurang penghasilan dalam perhitungan Pajak Penghasilan PPh Pasal 21. Kebijakan ini sudah berjalan hampir satu dekade sejak terakhir dikeluarkan yakni pada Tahun 2008 melalui PMK 250/PMK.03/2008. Penelitian ini bertujuan untuk menganalisis faktor penentu utama biaya jabatan serta diselaraskan dengan perkembangan ekonomi saat ini. Metode penelitian ini adalah kualitatif dengan teknik pengumpulan data . Hasil penelitian ini menunjukkan bahwa faktor penentu utama kebijakan biaya jabatan adalah biaya transportasi yang dikeluarkan pegawai tetap dari rumah ke kantor serta sebaliknya dan kebijakan batas maksimal biaya jabatan tersebut perlu dilakukan penyesuaian berupa kenaikan apabila dilihat dari perkembangan ekonomi saat ini.

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ABSTRACTThe policy of ldquo Biaya Jabatan rdquo individual operational cost is intended to be a deduction of income in the calculation of Withholding Tax Article 21 for employment income tax. This policy has been running almost a decade since the last issued in 2008 through PMK 250 PMK.03 2008. This research has goals to analyze the proxy of this policy and harmonized with the current economic development. The method of this research is qualitative. The results of this study indicate that the proxy of this policy is the cost of transportation issued by permanent employees from home to the office and vice versa and the limitation of this policy needs to be increase with the current economic development as the source."