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"Task and responsibility tax representative and tax authority in fulfilling tax obligation is sometimes alike with tax representative which is represented or the one that authorized. The main problem of research in interrogative sentence form, namely, is : How big is the influence of responsibility between representative and tax authority in fulfilling lax obligation? The objective is to know main problem of research hypothesis, namely : First : Is it predicted that responsibility of representative and tax authority has positive influence in fulfilling tax obligation of tax payer? Second : ls it predicted that there is a significant correlation between representative responsibility and tax authority in fulfilling tax obligation of tax payer?Tax law or fiscal law is formulated as : A whole of rules that covering government authority to withdraw someone?s wealth and return to public through government cash office, so that, it becomes a part of public law that regulates connection of law between country (government) and people (public) and institutions (of law) that has obligation to pay tax. Obligation is a must to take a certain steps, pay tax, lbr example, and obey the rules to respect other people. Personal responsibility and in-line of tax obedience is able to be meant as an individual obligation in-line on behalf of him/herself in fulfilling the tax obligation according to tax rules and regulation, as a consequency of rights? got to that person individually of subject and object of tax.Appearance of representative is might be born by an agreement and might be born by regulation Giving authority can be made specific as one purpose only or more and giving authority in general as an arrangement activity only. The representative meant here is covering representative based on regulation as parents or relative according to regulation representing children under their authority.The research used qualitative method. Qualitative method with analysis descriptive approach covering theoretical analysis and bibliography study. Research population are PT. Jasprim Dinamika Global and Indonesia tax consultant. Research variable are tax representative and tax consultant as independent variable. Tax obligation fulfilling of tax payer as dependent variable. Data collecting technique to test hypothesis by simple regression formula and correlation coefficient and determinant coefficient.Calculation result of correlation coefficient is 07338. This correlation coefficient calculation value means the responsibility of representative and tax authority in doing tax obligation of tax payer has a strong positive correlation in fulfilling tax obligation of tax payer. Mentioning of having a strong correlation is because of correlation coefficient value is in coefficient interval of 0.60 to 0.1799. Determinant coefficient of this correlation coefficient is KD = r2 x 100 or 53,85%. The size of representative responsibility and tax authority in fulfilling tax obligation of tax payer which is represented and authorized is 53,85%. The rest is influenced by other factors except the responsibility of representative and tax authority. This case is authomatically as a prove of first hypothesis.Fcounting8 is actually more, if compared with Ftable therefore a whole variable influence is significant. The second hypothesis of this research can be accepted, in another words that there is a significant correlation between representative and tax authority in fulfilling tax obligation of tax payer. This research globally proves that representative and tax authority has a positive influence in fulfilling tax obligation through the using methods.Tax authority in doing its working always refers to valid tax regulation. Letter of statement from tax consultant which should be sent/reported at every time accepting tax authority from tax payer, should not be per tax item enclosure, but just enough in once enclosing of copied enclosure at the time of accepting authority from tax payer of each tax service office."

"Laporan magang ini membahas tentang analisis efektifitas manajemenPajak Pertambahan Nilai PPN terhadap pemenuhan kewajiban PPN PTABC, yang bergerak di jasa penunjang migas, khususnya di bidang seismicdata processing. Penulis menggunakan metode observasi dan wawancarauntuk melakukan analisis tersebut.Hasil analisis merekomendasikan bahwaPT ABC sebaiknya memperbaiki manajemen PPN perusahaan dengan caramenangani permasalahan terkait PPN tersebut, seperti pembuatan asesmenyang lebih ketat terhadap calon klien, peningkatan kepatuhan pajak dari sisiPT ABC, pembuatan flowchart proses bisnis, dan perbaikan sistem dan SDMPT ABC.

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This internship report elaborates the analysis of Value Added Tax VAT management effectiveness to the compliance of VAT obligation on PTABC, whose industry is in oil and gas service, specifically in seismic dataprocessing. The author uses the observation and interview method to performthe analysis.

The result of the analysis recommends that PT ABC shouldimprove its VAT management by resolving the VAT issues, such as, strongerassessments for the future clients, increase of PT ABC rsquo s compliance level, themaking of business process flowchart, and improving system and humanresources in the company. "

"Laporan magang ini membahas tentang kepatuhan PT MOP dalam memenuhi kewajiban Pajak Penghasilan Pasal 25. Hasil analisis menunjukkan bahwa PT MOP sudah melakukan perhitungan, pembayaran, dan pelaporan PPh pasal 25 dengan tepat waktu pada tahun 2016. Namun di tahun 2017, PT MOP tidak dapat membayar PPh pasal 25 hingga tanggal jatuh tempo pembayaran. Oleh karena itu, Direktorat Jenderal Pajak mengeluarkan surat tagihan pajak atas PPh pasal 25 yang tidak atau kurang dibayar. Hasil analisis juga menunjukkan bahwa manajemen perpajakan perusahaan kurang baik karena perusahaan tidak mempunyai usaha analisis mengenai perencanaan pajak hingga pengendalian pajak setiap tahunnya. Oleh karena itu, PT MOP harus mengintegrasikan manajemen perpajakannya ke seluruh fungsi manajemen agar implementasinya dapat berjalan dengan efektif. Lalu, terkait dengan pelunasan semua kewajiban pajaknya berdasarkan yang terdapat pada surat tagihan pajak, PT MOP membuat keputusan untuk membayar pokok dan sanksi administrasi sekaligus dengan pertimbangan biaya dan manfaat dibandingkan dengan pilihan untuk mengangsur dengan bank garansi.

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This internship report explains about PT MOP`s compliance of income tax obligation article 25. The result of the analysis shows that PT MOP has done the calculation, payment, and reporting of income tax article 25 on time in 2016. However, in 2017, PT MOP can not pay income tax article 25 until the due date of payment. Therefore, Directorate General of Taxes issues the notice of tax collection on taxes are not or less paid. The result of analysis also explains that the company`s tax management is not good because the company has no business analysis of tax planning until tax control for every year. Therefore, PT MOP must integrate its tax management to all management functions so that its implementation can proceed effectively. Then, related to the settlement of all outstanding tax liability based on notice of tax collection, PT MOP made the decision to pay off the principal and the administrative sanctions at the same time with consideration of costs and benefits compared to the repayment option by attaching a bank guarantee."

"Mengacu pada ketentuan Pasal 16 F UU Piak Pertambahan Nilai (UU PPN), Pembeli Barang Kena Pajak (BKP) bertanggung jawab secara renteng atas pembayaran pajak, sepanjang tidak dapat menunjukkan bukti bahwa penal; telah dibayar. Namun pada penerapannya ada Pengusaha Kena Pajak (PKP) yang Pajak Masukannya tidak diakui oleh fiskus. Oleh karena itu, penelitian yang dilakukan berdasarkan pendekatan kualitatif ini bertujuan untuk menganalisa ketentuan PPN atas tanggung jawab pembayaran dalam transaksi pembelian BKP dan kesesuaiannya dengan konsep tanggung jawab renteng serta menggambarkan hambatan yang dihadapi oleh PKP dalam melaksanakan ketentuan PPN atas tanggung jawab renteng.

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Pursuant to provision of Article 16 F of prevailing Value Added Tax (VAT) Law, buyer of taxable goods have joint responsibility to VAT payment as long as can not show the evidence that taxes have been paid. However, in implementing there is taxable person who the inputing tax does not approve by tax authority. Therefore, the purpose of research that conducted by the qualitative approach is to analyze the VAT provision of payment responsibility on purchase goods transaction and it?s conformity with joint responsibility concept and describes the obstacles encountered by taxable person in implementing the provision of the VAT joint responsibility."

"Tesis ini menganalisa undang-undang pajak penghasilan dan peraturan perpajakan yang terkait dengan pemberian insentif pajak dan pencegahan tax avoidance yang dilakukan oleh perusahaan melalui kegiatan tanggung jawab sosial perusahaan. Dalam penelitian ini diambil tema tanggung jawab sosial yang banyak dilakukan oleh perusahaan dan kemudian di analisis insentif pajak yang diberikan pemerintah dan menganalisis peraturan mencegah tax avoidance atas kegiatan tersebut. Penelitian ini bersifat deskriptif analitis dengan memaparkan informasi mengenai suatu permasalahan, wawancara nara sumber ahli, dan analisa kualitatif dengan acuan literatur dan ketentuan yang berlaku. Hasil dari penelitian ini bahwa insentif pajak telah memadai diberikan oleh pemerintah untuk wajib pajak badan, namun untuk peraturan yang mengatur mengenai pelaksanaan sekaligus sebagai pencegah terjadinya tax avoidance belum cukup memadai.

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The focus of this study is to analyze the income tax law and tax regulations relating to the granting of tax incentive and prevention of tax avoidance by companies through corporate social responsibility activities. This research takes the themes of social responsibility which is mostly done by the company and also the analysis of tax incentives given by government and analyze regulations to prevent tax avoidance on such activities. The study is conducted in analytical descriptive in order to explain related information by interviewing the expert and perform qualitative analysis from related literature and regulations. This study finds that there are adequate tax incentive granted by the government for corporate taxpayers, however, for regulations governing the implementation as well as the prevention of tax avoidance is insufficient."

"Pelaksanaan kegiatan tanggung jawab sosial perusahaan atau Corporate Social Responsibility ("CSR") semakin banyak diterapkan oleh perusahaan-perusahaan di Indonesia. Hal ini tidak terlepas dari maraknya isu global yang menekankan adanya tanggung jawab lebih dari perusahaan. Sehingga keberadaan perusahaan tidak semata-mata hanya mencari keuntungan ekonomi saja namun juga harus memperhatikan kepentingan para pemangku kepentingannya (?stakeholder?). Akan tetapi kegiatan CSR yang banyak berkembang saat ini masih bersifat karitatif sehingga kurang dapat meningkatkan kesejahteraan masyarakat. Padahal salah satu tujuan dasar keberadaan CSR adalah untuk memberikan suatu dampak pembangunan yang berkelanjutan bagi masyarakat. Kemudian tingginya masalah lingkungan yang sering muncul seiring dengan berjalannya kegiatan usaha perusahaan mendorong pemerintah Indonesia untuk menetapkan ketentuan pelaksanaan kegiatan CSR sebagai suatu kewajiban bagi perusahaan. Kewajiban tersebut merupakan suatu hal yang positif sebagai salah satu bentuk upaya negara, dalam hal ini pemerintah, untuk meningkatkan dan menciptakan kesejahteraan masyarakat secara menyeluruh dan merata (welfare state). Namun demikian keberadaan kewajiban CSR tersebut tidak dibarengi dengan kebijakan pelaksana dan/atau pendukung yang memadai. Akibatnya para pengusaha masih kesulitan dalam menentukan konsep dan teknis pelaksanaan dari CSR itu sendiri. Salah satu kebijakan pendukung dari ketentuan kewajiban CSR bagi perusahaan adalah kebijakan dalam bidang perpajakan. Guna menyelaraskan adanya kewajiban atas CSR tersebut maka pemerintah memberikan insentif berupa pemberian pengurangan pajak terhadap kegiatan-kegiatan CSR yang dilakukan oleh perusahaan. Di Indonesia sendiri, pajak dipandang sebagai suatu pungutan wajib kepada masyarakat yang secara hukum harus ditetapkan berdasarkan legitimasi seluruh masyarakat. Tujuannya tidak lebih agar pungutan pajak tersebut tidak membebani masyarakat. Dengan demikian dalam proses menciptakan masyarakat yang sejahtera pun harus dilakukan dengan ketentuan legalitas yang benar.

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Corporate Social Responsibility or CSR is now commonly applied by many of corporations here in Indonesia. This phenomena is influenced by global issues which are emphasizing corporates must have more social responsibilities. Role of corporations is not only gaining economic profit but also have to consider the interest of the stakeholders. But the activity of CSR developing nowadays is still charitable and it is not likely to increase welfare. It is known that one of main goal of CSR is to give a sustainable developmental influence to the community. High number of environmental problems are proportional with the corporate activities. These make the Indonesian government establish regulation of implementation of CSR activitiy as a corporate obligation. This is a positive way as one of the state efforts, especially the government, to increase and to create welfare state. However, the established regulation is not followed with adequate executive and/or supporting policies. As a consequency, the corporations are still have problems in determining concepts and technical implementations of CSR. One of supporting policies of the regulation of CSR is in taxation. In order to run the obligation of CSR, the government gives an incentive in form of tax reduction on the CSR activities which is done by the corporates. In Indonesia, tax is seen as a compulsory levies to the community which is hsve to legally set based on community legitimacy. The aim is to make sure that the taxes are not burdening the community. Thus, in order to create the community welfare then it must done by exact legality provision."

"Penelitian ini dilakukan untuk menganalisis pengaruh tanggung jawab sosial terhadap penghindaran pajak perusahaan dan menganalisis apakah pengaruh keberagaman gender, dewan komisaris independen, keberagaman usia dan kewarganegaraan pada dewan komisaris akan memperlemah pengungkapan tanggung jawab sosial terhadap penghindaran pajak perusahaan. Penelitian ini menggunakan data sekunder dengan teknik purposive sampling dan mempunyai sampel sebesar 101 perusahaan yang terdaftar di BEI dengan periode penelitian 2012-2016. Penelitian ini membuktikan terdapat pengaruh negatif pengungkapan tanggung jawab sosial terhadap penghindaran pajak. Keberagaman gender dan kewarganegaraan dalam dewan komisaris terbukti memperlemah pengaruh negatif pengungkapan tanggung jawab sosial terhadap penghindaran pajak perusahaan. Sedangkan dewan komisaris independen dan keberagaman usia tidak mempengaruhi hubungan antara pengungkapan tanggung jawab sosial dan penghindaran pajak perusahaan

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This study was conducted to analyze the effect of corporate social responsibility to tax avoidance and to analyze the effect of gender diversity, independent commissioners, the diversity of ages and nationality of the board of commissioners will weaken the disclosure of corporate social responsibility to tax avoidance. This study uses secondary data with purposive sampling technique and has a sample of 101 companies listed on the BEI with the period 2012 2016. This study proves that there is a negatif impact of CSR disclosure to tax avoidance. The diversity of gender and nationality in the commissioners board proves to weaken the negatif impact of disclosure of corporate social responsibility on tax avoidance. While independent comissioners and age diversity does not affect the relationship between disclosure of corporate social responsibility and tax avoidance."

"Tujuan penelitian ini adalah untuk mengetahui tingkat kepatuhan wajib pajak badan dalam memenuhi kewajiban perpajakan, untuk mengetahui pengaruh pemeriksaan pajak terhadap tingkat kepatuhan wajib pajak memenuhi kewajiban perpajakan dan mengetahui langkah-langkah untuk meningkatkan kepatuhan wajib pajak dalam memenuhi kewajiban perpajakan pada Kantor Pelayanan Pajak Jakarta Kebayoran Baru Dua.Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Pendekatan deskriptif digunakan untuk menggambarkan kondisi obyek penelitian apa adanya sesuai fakta di lapangan. Sedangkan metode kuantitatif digunakan untuk mengetahui hubungan/pengaruh pemeriksaan terhadap kepatuhan wajib pajak dalam hal ini digunakan uji statistik Paired Sample T-test (pengujian terhadap dua sampel yang berpasangan). Penelitian mengambil lokasi di Kantor Pelayanan Pajak Jakarta Kebayoran Baru Dua. Pengumpulan data dilakukan dengan dua cara, yakni penelitian kepustakaan dan penelitian lapangan, terutama dengan mengandalkan teknik kuesioner. Sedangkan teknik analisis data yang digunakan adalah teknik analisis kuantitatif.Dari hasil analisis dan pembahasan diperoleh hasil penelitian sebagai berikut:1. Terdapat hubungan positip dan signifikan antara pemeriksaan yang dilakukan pemeriksa dengan kepatuhan wajib pajak di Kantor Pelayanan Pajak Jakarta Kebayoran Baru Dua dengan tingkat hubungan yang terkategori tinggi (0,801), dan nilai signifikansinya sebesar 0,000 (<0,05) pada taraf kepercayaan 95%.2. Terdapat sejumlah hambatan yang mengganggu pelaksanaan pemeriksaan di Kantor Pelayanan Pajak Jakarta Kebayoran Baru Dua, antara lain:a. Jangka waktu pemeriksaan yang lama bahkan ada yang sampai bertahun-tahun sehingga dokumen wajib pajak yang diperiksa lama dikembalikan.b. Pemeriksa kurang komunikatif/mau menang sendiri/arogan.c. Tidak ada transparansi mengenai cara-cara penghitungan ketetapan pajak.d. Prosedur pemeriksaan tidak berjalan baik, misal: tanggapan wajib pajak atas PHP diabaikan dan dianggap tidak ada.Berdasarkan temuan-temuan tersebut, maka rekomendasi dari hasil penelitian ini adalah:1. KPP Jakarta Kebayoran Baru Dua perlu meningkatkan kualitas pemeriksaan pajak karena walaupun berdasarkan analisis kuantitatif terbukti terdapat hubungan antara pemeriksaan dan tingkat kepatuhan wajib pajak tetapi dari hasil kuesioner mengenai lima variabel proses pemeriksaan yaitu kelengkapan sarana pemeriksaan, prosedur pemeriksaan, jangka waktu penyelesaian pemeriksaan, pengetahuan dan sikap pemeriksa ternyata variabel pengetahuan dan sikap pemeriksa menempati ranking terakhir.2. Untuk menindaklanjuti penelitian ini ada baiknya dilakukan penelitian lanjutan sejenis dengan mengambil obyek pajak yang berbeda agar ditemukan bahan perbandingan yang obyektif.

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The objective of this research is to understand the obedience level of the tax payer in complying tax obligation, to understand the tax audit impact to the tax payer obedience in complying tax obligation, and to understand the actions to improve tax payer obedience in complying tax obligation in the Kantor Pelayanan Pajak Jakarta Kebayoran Baru Dua.This research uses the Descriptive-Quantitative method. The descriptive approach is used to describe the condition of the tax payer in what is looked like in accordance with the facts. The Quantitative approach is used to describe the tax audit impact to the tax payer obedience. In more specific, the Paired Sample T-test (pairing of two sample testing) is used as the statistical testing.This research was taken in Kantor Pelayanan Pajak Jakarta Kebayoran Baru Dua. The data collection was conducted with the following methods, the literature research and the field research. It is also rely with the questionnaire technique. To analyze the data, the descriptive-Quantitative technique was used.The research provides following results:1. There is a positive and significant relationship between the audit conducted by auditor and the tax payer obedience in Kantor Pelayanan Pajak Jakarta Kebayoran Baru Dua. This relation was categorized high (0,801) with the significant level 0,000 (<0,05) 2. There are several obstacles to the audit process in Kantor Pelayanan Pajak Jakarta Kebayoran Baru Dua as follows:a. The tax payer document takes to long time to return due to the long duration of the audit process. In some cases audit process could takes several year to complete.b. There is less communication from the auditor.c. There is no transparency regarding the calculation approach of the tax assessment.d. The tax audit procedure is not implemented well, for instance the tax payer response of the PHP is ignored by the auditor.Based on those findings, there are several recommendations proposed, as follows:1. KPP Jakarta Kebayoran Baru Dua needs to improve the tax audit quality. This action could improve tax payer obedience in complying tax obligation according to the tax regulation.2. A further research with different tax object is recommended as the follow up on this research in order to get the more objective comparison."

"Indonesia has a great future in mining sector for the contribution of economics. This prospect caused by the rich of Indonesian?s natural resources, especially in mining sector. Mining companies are the engine of development of local community around the mining site. The exploration of natural resources also gives the negative externality on its environment. At present, the mining companies already concerned about the environment issue and society development in the local area. Moreover, since the legal basis of corporate social responsibility in the Indonesian Limited Liability Law No. 40 year 2007, the mining companies must create their own corporate social responsibility activities otherwise the punishment will be followed. On the other side, the Indonesian Taxation Law No. 17 year 2000 does not allow as a deductible expense for the corporate social responsibility activities.The method used in this research is qualitative research method. Data gathering used is by interviewing people with competent knowledge to the corporate social responsibility and its treatment to the tax regulation in Indonesia. Also, the data is gathered from many sources like text book, regulations, newspaper article, and the internet.From the research, we can learn the deductible expense as an ideal tax relief that should be given by the government to accommodate the corporate social responsibility activities in mining sector. XYZ ltd, as a coal mining company will receive the benefit for that tax relief. The decrease of taxable income and tax payable in the end of fiscal year is the benefit of tax relief given by the government.Other alternative that can be done by XYZ ltd to overcome corporate social responsibility activities as an outcome is by choosing the program of corporate social responsibility which is tax-friendly, likes give the zero residual value of asset.At the end, this research is hoped to give input to XYZ ltd. to be able to deal with corporate social responsibility activities and its tax treatments."

"Pajak merupakan tumpuan pemerintah dalam menjalankan roda pemerintahan. Dalam sistem pemungutan pajak berdasarkan self assessment system kepatuhan Wajib Pajak merupakan masalah penting bagi administrasi perpajakan suatu negara karena Wajib Pajak memiliki peluang untuk melakukan penghindaran pajak dengan melakukan perencanaan pajak. Tesis ini bertujuan untuk meneliti pengaruh pemahaman aspek-aspek perencanaan pajak terhadap kepatuhan Wajib Pajak. Hasil penelitian menunjukkan bahwa model regresi yang digunakan dapat lolos dari uji asumsi klasik. Penelitian ini berhasil mengidentifikasi bahwa pemahaman aspek-aspek perencanaan pajak yang berupa aspek formal dan material perencanaan pajak mempunyai pengaruh signifikan terhadap kepatuhan wajib pajak.

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Taxes are the foundation of the government in running the government. In the tax collection system based on self-assessment system of tax compliance is an important issue for a country’s tax administration because the taxpayer has the opportunity to make tax evasion with tax planning. This thesis aims to investigate the influence of understanding the aspects of tax planning to tax compliance.

The results showed that the regression model is used to escape from the classical assumption. This study identified that the understanding of aspects of tax planning in the form of formal and material aspects of tax planning has significant influence on taxpayer compliance."