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"Efficient and effective tax collection system is depended on mechanism work procedures at office or board that has authority and responsibility to do tax collection. Integrated system and work procedure of tax collection would increase service quality to tax payers especially to deliver exact, quick, and accurate infomtation to tax payers and helped decision marker on the policy that they delivered. Integrated work procedure not only influence on efficient and effective work, but also influence on optimum and achieve tax collection.Transfer to account of tax payment is one of services to tax payers to correct the errors in filling tax payment letter (SSP) or change their payment to other tax payable. Consider that the application of transfer to account procedure was still less optimum and gave a chance to tax payers to avoid their tax by transfer to account of tax payment, so based on that analysis the writer has to do the examination related to transfer to account that has influence on performance services and tax collection, also efforts what should do to create simple, safe, and quick transfer to account procedure.This study is aimed to explain how procedure of transfer to account has influence on service performance and tax collection, and to explain the efforts what should do to create a simple, safe, and quick transfer to account. Type of the research used in this study was descriptive analysis type with policy research approach that helped to decision marker in arranged the problem solving-policy. Data collection technique was library study to analysis and studied all theory and practice related in transfer to account.Based on that analysis could be concluded that the settlement of transfer to account procedure need long period, transfer to account procedure still has weakness that can be used by tax payers to get advantage, monitoring, reporting, and payment system (MP3) could faster the transfer to account procedure, and the auditor should examine whether every tax prepaid was never transfer to account before.Suggestion from the writer is system improvement on calculating letter (SPh) mechanism within tax offices, perfection on transfer to account ,procedure in order not to create opportunity to tax payers in losing state budget, also MP3 should be perfected in order to make easier and faster settlement of transfer to account. Having final law power of transfer to account, we could be considered that transfer to account on objection and acceptance section not only in report of final examination but also tax decision and the result can be used when audit is perform."

"Laporan magang ini menjelaskan prosedur audit atas akun perpajakan pada perusahaan publik yang bergerak dalam industri teknologi informasi dan penyelenggaraan internet. Dalam pelaksanaan prosedur audit perpajakan juga dilakukan pengecekan terhadap Pajak Penghasilan Badan (PPh Badan). Selain itu, di bahas juga temuan audit perpajakan. Setelah melaksanakan prosedur audit, dapat disimpulkan bahwa perusahaan telah akun perpajakan perusahaan telah disajikan secara wajar dan bebas dari salah saji material.

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This internship report explains about taxations audit procedure for public company in information technology industry dan internet provider. While doing the audit procedure, the corporate income tax was examined. Moreover, the audit finding in taxation is disscused. After the taxations audit procedure was done, it can be concluded that the taxation account is presented fairly and free from material misstatement."

"This internship report aims to evaluate the Withholding Procedure of Income TaxArticle 21 in PT. TUV. The process that are evaluated is the identity verification and correction, and data entry for Income Tax Article 21 Withholding Procedure. The evaluation was carried out by the rules and regulations that based the obligation of Income Tax Article 21 and the Standard of Procedure that are owned by the company. The method use in this report is to compare between the regulations and the standard of procedure with the real practice that conducted in the internship. The evaluation result show that the Withholding process is in accordance with the law and the Standard of Procedure but there is an obstacle in the process as PT. TUV still use paper-based document. This report also explains about the author’s self-reflection during the internship period, describing personal experiences, and lesson learned in the context of real work environment.

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Laporan magang ini bertujuan untuk mengevaluasi Tata Cara Pemotongan Pajak Penghasilan Pasal 21 di PT. TUV. Proses yang dievaluasi adalah verifikasi dan koreksi identitas serta input data Tata Cara Pemotongan PPh Pasal 21. Evaluasi dilakukan terhadap peraturan perundang-undangan yang mendasari kewajiban Pajak Penghasilan Pasal 21 dan Standar Prosedur yang dimiliki perusahaan. Metode yang digunakan dalamlaporan ini adalah dengan membandingkan antara peraturan dan standar prosedur dengan praktik nyata yang dilakukan selama magang. Hasil evaluasi menunjukkanbahwa proses Pemotongan telah sesuai dengan undang-undang dan Standar Prosedur namun terdapat kendala dalam prosesnya karena PT. TUV masih menggunakan dokumen berbasis kertas. Laporan ini juga menjelaskan tentang refleksi diri penulis selama masa magang, menggambarkan pengalaman pribadi, dan pembelajaran dalam konteks lingkungan kerja nyata."

"Tax scholars traditionally emphasize economics and assume that all tax systems can be evaluated in more or less the same way. By applying the insights of anthropology, sociology, and other social sciences, Michael A. Livingston demonstrates that tax systems frequently pursue different values and that the convergence of tax systems is frequently overstated. In Tax and Culture, he applies these insights to specific countries, such as China and India, and specific tax issues, including progressivity, tax avoidance, and the emerging area of environmental taxation. Livingston concludes that the concept of a global tax culture is, in many cases, merely a reflection of Western hegemony, and is unlikely to survive the changes implicit in the rise of non-Western nations and cultures."