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"Laporan magang ini membahas evaluasi pelaporan SPT Tahunan Pajak Penghasilan Orang Pribadi yang dilakukan oleh divisi Individual Tax DV Indonesia. Subjek evaluasi laporan magang ini adalah seorang ekspatriat dari India bernama Mr. B yang dipilih berdasarkan keunikan kasusnya yang melaporkan SPT Tahunan berstatus Kurang Bayar meskipun hanya menerima penghasilan dari satu pemberi kerja dan sudah dipotong PPh 21. Hasil evaluasi menunjukkan perlakuan perpajakan sebagai Wajib Pajaka Dalam Negeri, penghitungan pajak penghasilan terutang, pengisian Formulir SPT Tahunan, pembayaran PPh kurang bayar hingga pelaporan SPT Tahunan secara e-filing sudah dilakukan sesuai dengan peraturan perpajakan yang berlaku di Indonesia. DV Indonesia juga melakukan prosedur verifikasi data penghasilan dan harta untuk menjamin pengisian SPT Tahunan Mr. B telah memenuhi kriteria benar, lengkap dan jelas. Meskipun bukan ranah konsultan pajak, perhitungan PPh 21 yang dilakukan oleh pemberi kerja juga dibahas pada laporan magang ini untuk mencari penyebab masih terdapatnya pajak kurang bayar pada SPT Tahunan Mr. B.

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This internship report discusses the evaluation of reporting of Individual Annual Income Tax Return conducted by the Individual Tax division of DV Indonesia. The subject of this internship report evaluation is an expatriate from India named Mr. B, who was chosen based on the uniqueness of his case, who reported his Annual SPT underpayment status even though he only received income from one employer and had been deducted with Income Tax Art. 21. The evaluation results show that the tax treatment as a domestic taxpayer, the calculation of income tax payable, the filling of the Annual Income Tax Return, the payment of underpaid income tax to the reporting of the Annual Income Tax Return through e-filing have been carried out in accordance with the applicable tax regulations in Indonesia. DV Indonesia also performs procedures for verifying income and assets data to ensure that the filling of Mr. B's Annual Income Tax Return has met the correct, complete and clear criteria. The calculation of Income Tax Art. 21 is also discussed in this internship report, although it is not the realm of tax consultants to find out the cause of the underpayment income tax in Mr. B' Annual Income Tax Return."

"Laporan magang ini membahas evaluasi pelaporan SPT Tahunan Pajak Penghasilan Orang Pribadi yang dilakukan oleh divisi Individual Tax DV Indonesia. Subjek evaluasi laporan magang ini adalah seorang ekspatriat dari India bernama Mr. B yang dipilih berdasarkan keunikan kasusnya yang melaporkan SPT Tahunan berstatus Kurang Bayar meskipun hanya menerima penghasilan dari satu pemberi kerja dan sudah dipotong PPh 21. Hasil evaluasi menunjukkan perlakuan perpajakan sebagai Wajib Pajaka Dalam Negeri, penghitungan pajak penghasilan terutang, pengisian Formulir SPT Tahunan, pembayaran PPh kurang bayar hingga pelaporan SPT Tahunan secara e-filing sudah dilakukan sesuai dengan peraturan perpajakan yang berlaku di Indonesia. DV Indonesia juga melakukan prosedur verifikasi data penghasilan dan harta untuk menjamin pengisian SPT Tahunan Mr. B telah memenuhi kriteria benar, lengkap dan jelas. Meskipun bukan ranah konsultan pajak, perhitungan PPh 21 yang dilakukan oleh pemberi kerja juga dibahas pada laporan magang ini untuk mencari penyebab masih terdapatnya pajak kurang bayar pada SPT Tahunan Mr. B.

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This internship report discusses the evaluation of reporting of Individual Annual Income Tax Return conducted by the Individual Tax division of DV Indonesia. The subject of this internship report evaluation is an expatriate from India named Mr. B, who was chosen based on the uniqueness of his case, who reported his Annual SPT underpayment status even though he only received income from one employer and had been deducted with Income Tax Art. 21. The evaluation results show that the tax treatment as a domestic taxpayer, the calculation of income tax payable, the filling of the Annual Income Tax Return, the payment of underpaid income tax to the reporting of the Annual Income Tax Return through e-filing have been carried out in accordance with the applicable tax regulations in Indonesia. DV Indonesia also performs procedures for verifying income and assets data to ensure that the filling of Mr. B’s Annual Income Tax Return has met the correct, complete and clear criteria. The calculation of Income Tax Art. 21 is also discussed in this internship report, although it is not the realm of tax consultants to find out the cause of the underpayment income tax in Mr. B’ Annual Income Tax Return."

"Laporan magang ini membahas evaluasi pengisian dan pelaporan SPT Tahunan pajak penghasilan wajib pajak orang pribadi berdasarkan Undang Undang Nomor 16 Tahun 2009 Pasal 3 dan PER-02/PJ 2019. Berdasarkan evaluasi yang telah dilakukan, SPT Tahunan milik MS, ALC, VKG, dan VSC telah diisi dengan benar, lengkap, dan jelas, kecuali MS karena MS tidak melaporkan daftar harta dan kewajiban pada akhir tahun sehingga pengisian SPT MS belum memenuhi kriteria lengkap. Untuk pelaporan SPT Tahunan milik OG pelaporannya telah sesuai dengan peraturan yang berlaku, yaitu PER-02/PJ/2019.

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This report discusses about the evaluation of filing and reporting of annual individual income tax return based on Regulation Number 16 of 2009 and PER-02/PJ/2019. Based on the evaluation, the filing of individual annual income tax return for MS, ALC, VKG, and VSC is filled correctly, completely, and clearly, except for MS because he didn`t report his assets and liabilities information at the end of the year. Therefore, the filing of individual annual income tax return for MS isn`t filled completely. For the reporting of individual annual income tax return for EXO Indonesia`s expatriate, it complies to PER-02/PJ/2019."

"Small Taxpayers Office represents one roof tax service which serves all kind of taxes. Taxpayers expect accurate services which are provided by tax officer. They expect immediate services as well. On the other side, due to maturity date of Tax Return, both of Monthly Tax Return and Annual Tax Return, usually, the taxpayers are getting increase.

This research describes about the service regarding the reporting of Monthly Tax Return and Annual Tax Return, due to its maturity date. The approach which is used on this research is qualitative approaching on descriptive disposition, and supported by quantitative data which are obtained from Small Taxpayers Office Jakarta Grogol Petamburan.

Based on the data, researcher is trying to make time calculating which is required by taxpayer is reporting Tax Return, by using queue theory which represents a quantitative theory. For instance, a queue theory constitutes of awaiting process conducted by taxpayers who request a services from service Provider Company. It is equivalent to taxpayer whom waiting services which are given by tax officer.

The result indicates that waiting time required by taxpayers is smaller than the existing practice. Hence, it is concluded that services for reporting Tax Return, both Monthly Tax Return and Annual Tax Return haven?t been effective yet. It is cause by lack services facilities, human resources, and the using of information system on Directorate General of Taxes ineffectively."

"Laporan magang ini menjelaskan evaluasi terhadap perhitungan dan pelaporan SPT Tahunan orang pribadi ekspatriat pada tahun 2023. Subjek yang digunakan dalam laporan ini adalah Warga Negara Filipina yang bertugas di Indonesia bernama Mr. M. Selama berada di Indonesia, Mr. M mendapatkan dua jenis penghasilan yaitu penghasilan luar negeri sehubungan dengan pekerjaannya di Indonesia dan Penghasilan luar negeri lainnya. Sesuai dengan kontrak kerja di Indonesia, pajak penghasilan Mr. M secara langsung dibayarkan oleh perusahaan BB Filipina Inc yang menyebabkan tidak mempunyai bukti potong atas pajak penghasilan. Hasil evaluasi dalam perhitungan dan pelaporan SPT Tahunan Mr. M menunjukan bahwa sebagian besar sudah sesuai dengan peraturan perpajakan yang berlaku. Walaupun ada beberapa hal yang belum sesuai dengan ketentuan karena alasan tertentu.

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This internship report explains the evaluation of the calculation and reporting of the Annual Tax Return of expatriate individuals in 2023. The subject used in this report is a Filipino citizen serving in Indonesia named Mr. M. During his stay in Indonesia, Mr. M earned two types of income, namely foreign income in connection with his work in Indonesia and other foreign income. In accordance with the employment contract in Indonesia, Mr. M's income tax is directly paid by the company BB Philippines Inc which causes him to have no withholding slip for income tax. The evaluation results in the calculation and reporting of Mr. M's Annual Tax Return show that most of them are in accordance with applicable tax regulations. Although there are some things that are not in accordance with the provisions for certain reasons."

"Laporan magang ini berisi evaluasi pelaporan surat pemberitahuan (SPT) tahunan orang pribadi ekspatrait yang dilakukan oleh KKP AB. Proses pelaporan SPT ini dimulai dari persiapan pengumpulan data dan informasi yang dibutuhkan, melakukan perhitungan yang diperlukan, dan pelaporan SPT tahunan. Evaluasi pelaporan SPT yang dilakukan KKP AB ini ditujukan untuk melihat apakah sudah ada kesesuaian dengan peraturan perpajakan yang berlaku di Indonesia. Berdasarkan evaluasi yang dilakukan, proses pelaporan SPT tahunan orang pribadi ekspatriat sudah efektif sesuai dengan peraturan yang berlaku hingga saat penulisan laporan ini dibuat. Selain evaluasi, laporan ini juga berisi refleksi diri penulis selama mengikuti kegiatan magang di KKP AB sehingga penulis dapat berkembang ke arah yang lebih baik lagi.

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This internship report contains an evaluation of the expatriate's tax return (SPT) reporting carried out by KKP AB. The tax return reporting process starts from preparing to collect the required data and information, carrying out the necessary calculations, and reporting the annual SPT. The evaluation of tax return reporting carried out by KKP AB is aimed at seeing whether there is conformity with the tax regulations in force in Indonesia. Based on the evaluation carried out, the process of reporting expatriate annual personal tax returns has been effective in accordance with the regulations in force at the time of writing this report. Apart from evaluation, this report also contains the author's self-reflection while participating in internship activities at KKP AB so that the author can improve himself."

"ABSTRACTE-Form merupakan layanan pelaporan SPT terbaru dari DJP yang baru diluncurkan pada awal tahun 2017 dengan harapan dapat mengurangi beban server DJP Online yang biasanya pada bulan Maret menjadi down karena begitu banyaknya Wajib Pajak yang melaporkan SPT Tahunannya secara bersamaan. Penelitian ini menganalisis bagaimana pelaksanaan pelaporan SPT PPh Tahunan ditinjau dari biaya kepatuhan dan asas kesederhanaan, serta meninjau apa saja kendalanya. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan teknik pengumpulan data melalui kuesioner, wawancara mendalam, dan studi kepustakaan. Hasilnya dapat disimpulkan bahwa sistem e-Form menurunkan biaya kepatuhan yang dikeluarkan WP yang terdiri dari fiscal cost, time cost, dan psychological cost. Selain itu sistem ini juga dikatakan sederhana ditinjau dari asas simplicity dalam membantu WP melaporkan SPT Tahunan Orang Pribadi. Namun masih ada kendala yang dialami oleh WP pada saat menggunakan e-Form yaitu diantaranya kesulitan pada saat mengunggah aplikasi Form Viewer dan tidak ada panduan serta tata cara penggunaan e-Form yang mudah dimengerti. Untuk DJP sebaiknya lebih meningkatkan sosialisasi kepada masyarakat terkait cara-cara pelaporan SPT Tahunan dengan menggunakan E-Form, selain itu DJP perlu menyempurnakan lagi sistem ini karena masih banyak kekurangan dan meningkatkan pelayanan E-Form ini agar dapat terjangkau oleh banyak orang.

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ABSTRACTE-Form is the latest SPT reporting service from the DJP which was launched in early 2017 in the hope that it can reduce DJP Online server load which usually falls in March because so many Taxpayers report their Annual SPT simultaneously. This study analyzes how the implementation of Annual PPh SPT reporting is reviewed from the cost of compliance and the principle of simplicity, as well as reviewing the constraints. This study uses a quantitative descriptive approach with data collection techniques through questionnaires, in-depth interviews, and library studies. The result can be concluded that the e-Form system reduces the cost of compliance issued by the Taxpayers which consists of the fiscal cost, time cost, and psychological cost. In addition, this system is also said to be simple in terms of the simplicity principle in helping Taxpayers to report Annual Personal Tax Returns. However, there are still obstacles faced by Taxpayers when using e-Form, which are difficulties when uploading the Form Viewer application and there are no guidelines and procedures for using e-Form that are easy to understand. For DJP, it is better to increase socialization to the public regarding the ways to report Annual Tax Returns using E-Form, besides that DJP needs to refine this system because there are still many shortcomings and improve E-Form services to be affordable for many people."