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"Skripsi ini membahas dasar pertimbangan perubahan kebijakan pemotongan PPh pasal 21 kepada tenaga ahli dan permasalahan yang timbul dari perubahan kebijakan terhadap pemotongan PPh pasal 21 atas honorarium dokter sebagai tenaga ahli pada tahun 2009. Penelitian ini mengunakan pendekatan kualitatif dan teknik analisis data kualitatif dengan desain deskriptif. Peneliti menyimpulkan bahwa dasar pertimbangan pemerintah mengubah kebijakan pemotongan PPh pasal 21 kepada tenaga ahli untuk mengakomodir pasal 20 Undang-Undang Pajak Penghasilan agar tidak lagi terjadi Lebih Bayar atau Kurang Bayar yang besar ketika perhitungan pajak diakhir tahun. Adapun permasalahan-permasalan yang timbul pada tahun 2009 terdapat pada dua sisi. Pertama, sisi rumah sakit selaku pemotong pajak yaitu ketidakpastian ketentuan perhitungan pemotongan PPh pasal 21 kepada tenaga ahli dan kompleksitas administrasi. Kedua, sisi Dokter sebagai Wajib Pajak yaitu masih terjadinya Lebih Bayar ketika perhitungan pajak diakhir tahun sehingga berimplikasi timbulnya kekhawatiran akan dilakukannya pemeriksaan pajak.

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This thesis is delivered to criticize the main consideration of Income Tax article 21 policy change toward the personal professional income and its unexpected problem of the above change toward the doctors as professional worker within fiscal year 2009. This research used qualitative approach and qualitative methods in data analysis techniques which also used descriptive design.

In the end, the researcher conclude that the main consideration to change the policy of Income tax article 21 was to accommodate the implementation of article 20 in order to avoid overpayment and less payment when computing tax burden in the end of fiscal year.

The problems are occurred from both hospital point of view and tax payer point of view. As a tax withholder, the hospital has two problems, the uncertainty over the law of Income Tax article 21 policy change toward the personal professional income and administration complexity. As a tax payer, the doctors still have the overpayment in the end of fiscal year until have the impact appear worried will to do tax audit."

"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."

"Penelitian ini membahas mengenai perlakuan pemotongan PPh Pasal 23 atas rangkaian transaksi yang dilakukan oleh freoght forwarding. Di dalam PER-178/PJ/2006, disebutkan bahwa jasa freight forwarding merupakan objek pemotongan PPh pasal 23, sedangkan menurut peraturan terbaru yaitu PER-70/PJ/2007, jasa freight forwarding tidak tedapat di dalam positive list objek PPh pasal 23, maka dari itu jasa freight forwarding bukan merupakan objek pemotongan PPh pasal 23.Metode penelitian yang digunakan dalam penelitian ini adalah dengan pendekatan kuantitatif deskriptif. Jasa freight forwarding itu sendiri adalah rangkaian kegiatan mulai dari pengiriman barang sampai diterimanya barang tersebut, dan didalamnya terdapat beberapa jenis jasa. Termasuk di dalam rangkaian jasa freight forwarding tersebut, ada beberapa jasa yang merupakan positive list objek PPh pasal 23 mengacu pada PER-70/PJ/2007 yaitu seperti : jasa penyimpanan, jasa perantara, jasa pengepakan, jasa pembasmian hama yang banyak dilakukan oleh freight forwarding. Hal ini menimbulkan multitafsir bagi pelaksana maupun pengguna jasa freight forwarding atas beberapa rangkaian jasa freight forwarding karena adanya dispute diantara kedua peraturan tersebut.Dari hasil penelitian peneliti, diketahui bahwa perlakuan pemotongan Pajak Penghasilan Pasal 23 khususnya atas bidang usaha yang bergerak di sektor jasa freight forwarding menunjukkan bahwa ketentuan peraturan perundangundangan perpajakan yang selama ini berlaku tidak selaras dengan asas-asas pemungutan pajak, khususnya asas kepastian hukum.

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This research is tells about withhol treatment on Income Tax Article Art. 23 for transaction by the freight forwarding. In PER-178/PJ/2006, mentioned that freight forwarding sector is one of object from tax income article 23, but according to the newest regulation PER-70/PJ/2007, freight forwarding is not one of the positive list of the object tax income article 23.

In this research, author use the quantitative descriptive approach. The definition of freight forwarding services is a chain of activities and services starting from delivering goods until it reaches its destination. In freight forwarding services series also include several services that has become the positive list object from tax income article 23 according to PER-70/PJ/2007 such as storage, agent services, packaging and pest termination. The definition from two regulations mentioned above, cause so many interpretaion on the field on several services of freight forwarding, either by the executor or by the service-user of freight forwarding, they do not certain which regulation they should use.

From the research that author/writer do, discovered that witholding tax income article 23 shows that tax regulations that are valid nowadays are not liable enough with the certainty of law."

"Penerapan pelaporan pajak PPh Pasal 21 mengalami perubahan dalam sistem ESPT. Perguruan Tinggi Negeri X sebagai Wajib Pajak harus beradaptasi dengan perubahan ini. Dengan perubahan aplikasi ESPT PPh Pasal 21 ini maka penerapan pelaksaanaan perpajakan Perguruan Tinggi Negeri X akan diteliti melalui azas-azas pemungutan pajak dan masalah apa saja yang timbul. Penelitian ini bertujuan untuk menguraikan bagaimana penerapan ESPT PPh Pasal 21 saat menggunakan peraturan lama dan baru terkait dengan azas-azas pemungutan pajak dan permasalahan yang timbul atas perubahan peraturan tersebut. Metode penelitian yang digunakan adalah kualitatif dengan analisis data kualitatif. Data kualitatif yang diperoleh melalui studi literatur dan wawancara mendalam. Hasil penelitian ini adalah Perguruan Tinggi Negeri X sudah menerapkan azas equality, certainty, dan convenience tetapi tidak memenuhi azas efficiency. Permasalahan yang timbul dari perubahan aplikasi ESPT PPh Pasal 21 antara lain adalah kurangnya data, kurangnya sumber daya manusia, kurangnya pengetahuan atas penggunaan aplikasi, dan kurangnya sosialisasi antar pegawai.

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Income tax filing application of Article 21 amended in ESPT system. Universities X as a taxpayer must adapt to these changes. By the change in income tax ESPT application is the application of Article 21 of implementation of taxation Universities X will be examined through the principles of taxation and any problems that arise.

This study aims to describe how the application of Article 21 of the Income Tax ESPT when using old and new regulations related to the principles of taxation and the problems arising from changes in the regulation. The method used is qualitative analysis of qualitative data. The qualitative data obtained through the study of literature and in-depth interviews.

The results of this study are Universities X already apply the principle of equality, certainty, and convenience, but does not fulfill the principle of efficiency. The problems that arise from changes in income tax ESPT application of Article 21, among others, is the lack of data, lack of human resources, lack of knowledge on the use of the application, and lack of socialization among employees."

"Salah satu sumber pendapatan negara yaitu pajak. Pajak merupakan iuran yang bersifat wajib bagi setiap warga negara kepada negara. Bagi Wajib Pajak, pajak merupakan beban. Wajib Pajak dapat meminimalkan beban pajak dengan melakukan perencanaan pajak. Perencanaan pajak adalah langkah awal dalam manajemen pajak. Manajemen pajak merupakan sarana memenuhi kewajiban perpajakan dengan benar sesuai dengan peraturan perpajakan, tetapi jumlah pajak yang dibayarkan dapat ditekan seminimal mungkin untuk memperoleh laba dan likuiditas yang diharapkan. Perencanaan pajak sangat berperan dalam meminimalkan pajak terutang. Penelitian ini dilakukan untuk mengetahui peranan perencanaan pajak pada PT. A yang dilakukan secara legal agar tidak merugikan negara dan perusahaan. Hasil penelitian menunjukkan bahwa perencanaan pajak sangat berperan dalam pajak penghasilan yang harus dibayar perusahaan.

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One source of funding that the state taxes. Taxes is a compulsory fee for every citizen to the state. For tax payers, the tax is a burden. Tax payers can minimize the tax burden by making tax planning. Tax planning is first step in tax management. Tax Management is a means to satisfy tax obligations correctly and according to tax regulation, but the amount of tax paid can be kept to a minimum to obtain the expected profit and liquidity. Tax planning was instrumental in minimizing the tax payable. This research was conducted to determine the role of tax planning at PT.A is done legally so as not to harm the state and the company. The results showed that tax planning is very involved in the income tax to be paid company."

"Perusahaan menerapkan kebijakan perpajakan dengan tujuan mengefisiensikan pembayaran pajak terutang sesuai dengan peraturan perundang-undangan perpajakan yang berlaku. Skripsi ini meneliti tentang kebijakan perpajakan yang dilakukan di PT ABC sebagai upaya mengefisiensikan beban pajaknya. Penelitian ini bersifat kualitatif deskriptif dengan studi literatur dan wawancara mendalam. Hasil penelitian ini menunjukkan bahwa PT ABC telah menerapkan kebijakan pepajakan, namun kebijakan pajak yang dilakukan PT ABC kurang efektif dan tidak sesuai dengan peraturan perpajakan yang berlaku. Hambatan penerapan kebijakan pajak dikarenakan pengarsipan dokumen yang kurang baik dan karywan PT ABC yang kurang memahami peraturan perpajakan.

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Implementation of tax policy is carried out by companies with the aim of

streamlining the payment of tax payable in accordance with applicable tax laws

and regulations. This study examines tax policy conducted at PT ABC in an effort

to streamline the tax burden. This research is qualitative descriptive with studies

in the literature and in-depth interviews. The results of this study indicate that PT

ABC has implemented tax policy at its company, but the tax policy at PT ABC is

less effective and not in accordance with applicable tax regulations. Tax policy

barriers are due to poor document archiving and PT ABC employees who do not

understand tax regulations."

"ABSTRAKPajak sebagai penerimaan negara telah menjadi primadona penerimaan negara semenjak berakhirnya era kejayaan minyak yang dulu berfungsi sebagai penghasil utama penerimaan negara. Dan penerimaan pajak di Indonesia masih dapat ditingkatkan karena masih rendahnya tax ratio di Indonesia. Salah satu yang mendukung peningkatan penerimaan pajak adalah administrasi perpajakan yang efektif dan efisien.Salah satu hal yang dapat mendukung administrasi perpajakan adalah teknologi elektronik atau teknologi komputer yang baik. Bila teknologi informasi ini dapat dimanfaatkan secara maksimal maka hal ini dapat mengurangi biaya administrasi. Seperti kecepatan waktu, efisiensi biaya pelaporan dan penyampaian laporan serta efektivitas waktu dapat dilakukan kapan saja.Penggunaan teknologi dengan sistem komputerisasi juga mampu memberikan informasi yang lebih terinci sehingga dapat merangsang pelaksanaan administrasi yang lebih efektif. Selama ini penyampaian SPT Tahunan PPh Pasal 21 beserta lampirannya, masih menggunakan media kertas. Maka hal tersebut menimbulkan permasalahan karena beban kerja petugas dalam melakukan perekaman dengan menyalin kembali terutama untuk lampiran 1721-A1 dan 1721-A2 sangatlah berat.Dengan berubahnya sistem pelayanan pada Direktorat Jenderal Pajak yang menggunakan sistem administrasi perpajakan modern dengan memanfaatkan sistem teknologi informasi, maka Wajib Pajak dianjurkan membuat laporan SPT Tahunan PPh Pasal 21 dalam bentuk disket atau soft copy. Penyampaian laporan dengan menggunakan sistem teknologi informasi tersebut diharapkan dapat meningkatkan kepatuhan Wajib Pajak dan meningkatkan pelayanan bagi Wajib Pajak serta mengoptimalkan komitmen kinerja pegawai Kantor Pelayanan Pajak.Pokok permasalahan dalam penelitian ini yaitu seberapa besar pengaruh sistem perekaman lampiran 1721-A1 dan 1721-A2 SPT Tahunan PPh Pasal 21 dengan menerapkan teknologi informasi elektronik terhadap kompetensi kinerja pegawai pada KPP Jakarta Kebayoran Lama Tujuan yang hendak dicapai dari penelitian ini adalah mengetahui dan menganalisis pengaruh sistem perekaman lampiran 1721-A1 dan 1721-A2 SPT Tahunan PPh Pasal 21 dengan menerapkan teknologi informasi elektronik terhadap kompetensi kinerja pegawai, untuk selanjutnya dapat memberikan saran demi tercapainya sistem perekaman yang efektif dan efisien.

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ABSTRACTTax as revenue to Government has become a prime revenue since the end of oil glorious era as a former prime revenue producer to Government. Tax revenue in Indonesia is able to be increased because tax ratio in Indonesia is still low. One of supporting things in increasing tax revenue is the effectiveness and efficience of tax administration.A prime electronic technology or computer technology is one of supporting which can support this tax administration. If this information technology is maximized in implementation, then it will reduce administration cost. As time speed, reporting cost efficience and report delivery within time effectivity can be done at anytime. Technology application with computerized system is also able to provide a detail information, then it will enhancing tax administration implementation to be more effective.Along the period of time, distributing annual SPT of PPh Article 21 with its enclosures, is still using paper as media. In this case, there are still many problems because of such burdans of works to officers in doing recording and recopying, especially for enclosures 1721-A1 and 1721-A2 is felt quite hard. By changing service system at Directorate General of Taxation which is using modern tax administration system through information technology, then tax payer is suggested to make report of annual SPT of PPh Article 21 in disc or soft copy. Forwarding of report by using information technology system is expected to increase Tax Payer obedience and increasing service to them and optimizing officer?s workethos commitment of Tax Service Office.The main problem in this reserch is about how big is the influence of enclosure recording system 1721-A1 and 1721-A2 annual SPT of PPh chapter 21 by applying electronic information technology system to officer?s work-ethos competence of KPP Jakarta Kebayoran Lama The objective of this research is to know and analyze the influence ofrecording system of enclosure 1721-A1 and 1721-A2 annual SPT PPh Article 21 by applying electronic information technology to officer?s workethos competence to more further giving advice and inputs to reach the efficience and effectiveness of recording system."

"EPC project meaning that a construction company will handle whole work, from designing activity, procurement and implementation construction. Base imposition withholding tax article 23 and Value Added Tax (VAT) on EPC project are from their service value. However, in fact EPC project have same treatment equal with construction services in general. This difference is happen because there are no specific regulation about the EPC project. The regulation that exist for now, just only controls about the taxation charge for the construction company in general.

The research is using quantitative approach in intention to have better understanding and interpretation about a social phenomenon through observation. This research is among descriptive research to describe research object based on the fact notice or as it is. Primary data gathering is acquired by doing in-depth interview to discover information from informant who is directly involve in EPC project especially with taxation division, the government who is making the policy, tax consultant, academician and association of constructions. Secondary data is acquired by literature study to optimize theoretical framework in deciding the purpose and goal of the research also the concepts and other theoretical material in conjunction with research problem. Data analyses are using qualitative data analysis based on field discovery, both primary and secondary data.

From the analysis that are conducted, it is found that the basic differences about the charge between withholding tax article 23 and basic charge of VAT on EPC project. The reason is there are differences of understanding the regulation that exist, this thing is practically cause some problems, whether it is between the EPC industrialist with the owner of the project, or between the EPC industrialist with the taxation checkers side. So, it is necessary for making the constitution regarding the tax object of EPC project . Next, specific taxation regulation about the EPC project needs to be created, to think of there are non similar understandings of the regulation that exist. With the existence of the specific special regulation about the EPC project, It is doubtfully will not cause the difference of understandings between the EPC industrialist and the owner of the project."

"Skripsi ini membahas implikasi pengenaan kebijakan diferensiasi tarif pajak penghasilan bagi karyawan yang tidak mempunyai NPWP. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil dari penelitian ini memperlihatkan pemerintah dalam mengeluarkan kebijakan diferensiasi tarif pajak penghasilan tidak didasari teori yang kuat. Hukum materiil dengan hukum formal bercampur karena unsur sanksi yang seharusnya terdapat dalam Undang-undang KUP, terdapat dalam tarif Undang-undang Pajak Penghasilan. Pemberlakuan diferensiasi tarif pajak penghasilan bertentangan dengan prinsip ability to pay. Bagi karyawan yang mempunyai penghasilan yang sama besarnya mendapat perlakuan yang berbeda. Hal ini menimbulkan ketidak adilan horizontal. Hendaknya dalam menaikkan penerimaan negara pemerintah hendaknya mengeluarkan kebijakan dengan tidak mengorbankan keadilan bagi masyarakat.

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The focus of this study is implication of outcome differential tariff income tax policy for employee who don't have Tax Payer Number. This research is qualitative research with descriptive design. The result of this research showed that the goverment policy on Differential tariff income tax didn't have strong theory based. Material law with formal law is mixed because there is penalty element that should have been included in general rule tax law in fact included in income tax law.

The aplication of differential tariff is against with the ability to pay principle. For employee who has same income get different treatment. This situation makes horizontal disequity. In raising country income government should made new policy which don't sacrifice people's equity."

"Taxpayers should fulfill their tax obligatory based on tax regulations in effect. In this case taxpayers face a dilemma. In one hand they must fulfill all of their tax obligatory completely without any violation, since for every mistake they made will result in penalty. On the other hand they want to manage their tax in order to minimize the cost. In this case, tax management can play an important role to solve taxpayers' problem legally.

PT. X is a company located in Sorong, Irian Jaya operating in fish preserving activity. It has many employees even though not all of them get the salary more than Non-Taxable Income (Penghasilan Tidak Kena Pajak = PTKP). Up to now PT. X has never used tax management as an instrument to manage the income tax article 21 (PPh Pasal 21) of its employees. As the result, there is still a chance to reduce tax cost legally by using tax management.

The objectives of this study are to describe how a company can design its remuneration system to minimize the income tax article 21 cost of its employees, how a company can utilize tax regulations in order to minimize fiscal corrections of the income tax article 21 in case of tax auditing, and how much money can be saved through tax management.

Tax management is a comprehensive action that requires a good understanding of tax regulations in implementing it. The understanding of tax regulations is so necessary that the chances to save money can be determined. Not only that, tax management also requires that the company should have a good accounting system as a media to give the right and accurate information about the company financial condition, since the financial information is the basis of calculating tax due.

Tax management can be done through a series of systematical and well.-planned steps. These steps are: defining the goal of tax management, identifying the current situation, identifying the supporting and obstacle factors, as well as developing the plan of activities to achieve the goal.

The methodology used in this study is descriptive analysis. The result of study shows that PT. X has not utilized tax regulations yet in the best possible way to minimize the income tax article 21 cost of its employees. As the result the employees must pay much more money than they have to. This study concludes that PT. X can utilize tax management to solve this problem by developing a good remuneration system for its employees."