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"Penelitian ini bertujuan untuk mengetahui tingkat penerimaan perpajakan dan kepatuhan wajib pajak serta permasalahan yang masih ditemui setelah adanya pemisahan fungsi Account Representative. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan studi kasus di Direktorat Jenderal Pajak.Batasan penelitian ini hanya data penerimaan dan kepatuhan penyampaian SPT Tahunan tahun 2014 sampai dengan 2016 dengan tiga Kantor Pelayanan Pajak Pratama yang menjadi objek penelitian serta adanya program Tax Amnesty di pertengahan tahun 2016 sehingga kurang mencerminkan kondisi setelah pemisahan fungsi Account Representative.Penelitian ini menyimpulkan bahwa setelah adanya pemisahan fungsi Account Representative, penerimaan perpajakan maupun kepatuhan wajib pajak mengalami peningkatan walaupun belum optimal. Selain itu masih ditemukan permasalahan yang dihadapi oleh Account Representative setelah adanya pemisahan fungsi ini.

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This study aims to determine the level of tax revenues and taxpayer compliance and problems that are still encountered after the separation of Account Representative functions. The research method used in this research is qualitative method with case study approach in Directorate General of Taxes.

Limitations of this study only data acceptance and compliance submission of Annual SPT 2014 to 2016 with three Primary Tax Office which became the object of research and the Tax Amnesty program in mid-2016 so less reflect the conditions after the separation of Account Representative functions.

This study concludes that after the separation of Account Representative functions, tax revenues and taxpayer compliance have increased although not optimal yet. In addition, there are still problems encountered by Account Representative after the separation of this function."

"Penelitian ini bertujuan untuk menganalisis pendapat Pemeriksa dan PT. ABC atas sengketa koreksi tentang service charge serta menganalisis implikasi pajak yang timbul dalam sengketa koreksi atas service charge ini. Analisis yang dilakukan dalam penelitian ini menggunakan teori sistem pemungutan pajak, pemeriksaan pajak, teori akuntansi dan konsep penghasilan. Metode yang digunakan dalam penelitian ini adalah kualitatif deskriptif dengan melakukan wawancara mendalam. Hasil dari penelitian ini adalah menurut pendapat Pemeriksa, service charge yang diterima dari transaksi sewa hotel harus diakui sebagai penghasilan PT. ABC karena service charge tersebut merupakan bagian yang melekat pada penerimaan utama PT. ABC dan implikasi pajak yang timbul adalah atas komponen service charge tersebut dikenakan pajak di level perusahaan dan karyawan karena Pemeriksa tidak melakukan penyesuaian pada biaya operasional. Sementara menurut PT. ABC service charge merupakan utang kepada karyawan karena substansi service charge merupakan hak karyawan sehingga tidak berhak diakui sebagai penghasilan PT. ABC, dimana hal ini menyebabkan ketidaksesuaian menurut ketentuan pajak karena PT. ABC diwajibkan untuk memotong PPh 21 karyawan. Oleh karena itu, disajikan skema alternatif dimana Wajib Pajak dapat mengubah skema pencatatan atas service charge atau dengan melakukan rekonsiliasi fiskal.

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This study aims to analyze the argumentation between fiscus and PT. ABC for fiscal adjustment dispute regarding service charge as well as analyzing the tax implications arising in the correction dispute regarding service charge. The analysis conducted in this study uses the theory of tax collection systems, tax audits, accounting theories and revenue concepts. The method used in this research is descriptive qualitative by conducting in depth interviews. The results of this study are according to the fiscus' argument, service charge received from a hotel rental transaction must be recognized as revenue of PT. ABC because the service charge is an integral part of PT. ABC and the tax implications arising are that the service charge component is taxed at the company and employee level because the fiscus does not make adjustments to operational costs. Meanwhile according to PT. ABC service charge is a liability to the employee because the substance of the service charge is the employees right so it is not entitled to be recognized as revenue of PT. ABC, where this might cause dispute according to the tax regulations because PT. ABC is required to withold personal employee income tax. Therefore, alternative schemes is presented where the Taxpayer can change the scheme used to record transaction related to service charge or by conducting fiscal reconciliation each year."

"Kebijakan pengawasan berbasis kewilayahan dalam rangka perluasan basis pajak yang diimplementasikan oleh Direktorat Jenderal Pajak (DJP) menegaskan pentingnya peran Account Representative (AR) Kewilayahan dalam mendukung pencapaian target penerimaan pajak. Dalam proses pencapaian tujuan suatu organisasi, pengukuran kinerja merupakan salah satu faktor yang sangat penting. Di samping itu, dukungan dari organisasi juga sangat dibutuhkan untuk menciptakan lingungan kerja yang kondusif sehingga menumbuhkan komitmen dan rasa tanggung jawab dari pegawai untuk berkontribusi dan memberikan kinerja terbaiknya. Pengukuran kinerja di lingkungan DJP dilakukan berdasarkan Asas Pengelolaan Kinerja Kementerian Keuangan dengan menetapkan Indikator Kinerja Utama (IKU) untuk mengukur pencapaian setiap Sasaran Strategis. Dalam beberapa tahun terakhir, DJP belum mampu melakukan pengukuran kinerja dengan baik di mana pencapaian IKU belum optimal dalam mendukung pencapaian target penerimaan pajak. Penelitian ini bertujuan untuk memberikan rekomendasi berupa perbaikan rumusan pengukuran kinerja serta dukungan organisasi bagi AR Kewilayahan guna mendukung pencapaian target penerimaan pajak. Penelitian ini dilakukan dengan strategi studi kasus dan menggunakan pendekatan campuran. Metode kuantitatif dilakukan pada awal penelitian dengan menggunakan kuisioner yang diedarkan kepada AR Kewilayahan yang bertugas di Kantor Pelayanan Pajak (KPP). Selanjutnya permasalahan yang teridentifikasi dari hasil kuisioner digali lebih mendalam dengan menggunakan metode kualitatif berupa wawancara dan analisis dokumen. Hasil penelitian menunjukkan bahwa perhitungan capaian IKU maupun penetapan target belum dilakukan dengan tepat. Selain itu, pemberian dukungan dari DJP juga belum dilakukan dengan maksimal.

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The area-based supervision of taxpayers in the context of expanding the tax base implemented by the Directorate General of Taxes (DGT) currently emphasizes the importance of the role of the Account Representative (AR) in supporting the achievement of tax revenue targets. In the process of achieving organizational goals, performance measurement is a very important factor. In addition, support from the organization is also very much needed to create a conducive work environment so that it fosters commitment and a sense of responsibility from employees to contribute and give their best performance. Performance measurement in the DGT environment is carried out based on the Performance Management Principle of the Ministry of Finance by establishing Key Performance Indicators (KPI) to measure the achievement of each Strategic Goal. However, in the last few years, DGT has not been able to measure performance properly, since the achievement of the KPI has not been optimal in supporting the achievement of tax revenue targets. This study aims to provide recommendations to DGT in the form of performance measurement formulas that can spur the performance of AR and the necessary organizational support. This research was conducted with a case study strategy and used a mixed-method approach. The quantitative method was carried out at the beginning of the study by using a questionnaire that was distributed to AR who assigned to the Tax Office. Furthermore, the problems identified from the results of the questionnaire were further explored using qualitative methods in the form of interviews and document analysis. The results showed that the calculation of KPI achievement and the target-setting process had not been carried out properly. In addition, the provision of support from the DGT has not been maximized."

"This writing is aimed to describe how is the role of Account Representative (AR) in increasing tax servicing and the Taxpayer compliance after the implementation of Modem Taxation Administration System (SAPM). In this research is explained background/basic thinking of SAPM implementation at Foreign Investment Tax Office Four, for realizing the highest level of voluntary compliance, the conviction level against high taxation administration and high productivity of taxation agency. The implementation of Modem Taxation Administration System was started with the change of organization structure and taxation information system technology. Organization structure was designed based on the functions of covering servicing, inspection, supervision, collecting, objection functions, based on tax type as determined before. The most prominent change element is the establishment of Account Representative position (AR) who is responsible for servicing and supervising Taxpayer compliance. AR becomes connector between tax office and Taxpayer who is responsible for submitting taxation information effectively and professionally.

In this thesis writing is used descriptive method with qualitative and quantitative approaches, a method to uncover conditions and factual problem happened in this time. Based on said method, the research in this writing would be focused to analyze the role of AR in increasing servicing and Taxpayer compliance at Foreign Investment Tax Office Four after SAPM implementation.

The research result indicated that the role of AR in SAPM implementation at Foreign Investment Tax Office Four is very dominant and influence servicing to Taxpayer. With the existence of AR as Liaison Officer between Tax Office and Taxpayer in creating servicing and inspection functions against tax compliance becoming more effective. Even though there is some settlement of Taxpayer application out of time, but based on research, the said delay is largely caused by the lack of Taxpayer understanding level concerning the order, procedure and formal completeness which should be provided when requesting application to Foreign Investment Tax Office Four.

The role of AR in increasing Taxpayer compliance in submitting annual SPT 2004 with SPT electronic application is not optimal yet. Based on this research, many obstacles were faced by AR in executing socialization and e-SPT training against Taxpayer causing the level of Taxpayer to use e-SPT application is still low.

In order that SAPM can be done optimally for increasing tax servicing and Taxpayer compliance in submitting annual SPT at Foreign Investment Tax Office Four, can be done various efforts, with increasing the role of Account Representative (AR) in inspecting and giving taxation information to Taxpayer, maximizing the application of Sl-DJP with conducting the completing of the available system in this time, as well reconstruction and increase Human Resources quality in Foreign Investment Tax Office Four followed by the increase of moral quality in the event of developing awareness for increasing servicing to Taxpayer. With awarding good servicing to Taxpayer is expected can increase also the voluntary Taxpayer compliance, so that Foreign Investment Tax Office Four can maximize duties in the event of state income from tax sector."

"Penelitian ini bertujuan untuk mengusulkan langkah optimalisasi penerapan Peraturan Pemerintah Nomor 46 Tahun 2013 dalam rangka mengatasi potential loss penerimaan pajak dengan melakukan analisis faktor yang menyebabkan rendahnya kepatuhan perpajakan wajib pajak UMKM dan mengusulkan upaya yang relevan untuk meningkatkan kepatuhan wajib pajak atas kewajiban perpajakannya. Metode Penelitian yang digunakan adalah metode kualitatif dengan pendekatan studi kasus. Studi kasus dilakukan pada Direktorat Jenderal Pajak DJP , Kementerian Keuangan Republik Indonesia.Hasil Penelitian dengan menggunakan slippery slope framework menunjukkan bahwa rendahnya kepatuhan wajib pajak dalam hal ini voluntary tax compliance disebabkan oleh rendahnya kepercayaan wajib pajak khususnya sikap moral terhadap Direktorat Jenderal Pajak sebagai otoritas pajak. Direktorat Jenderal Pajak telah melakukan upaya untuk meningkatkan voluntary tax compliance dengan melakukan penyuluhan melalui pola pembinaan usaha wajib pajak yang disebut dengan business development services BDS . Dalam pelaksanaannya, BDS yang dilaksanakan oleh DJP ternyata belum optimal dalam meningkatkan voluntary tax compliance, hal ini disebabkan oleh kepercayaaan masyarakat atas DJP belum dapat ditingkatkan secara optimal melalui program BDS. Terhadap adanya permasalahan tersebut.Penelitian ini menyarankan DJP untuk melakukan pembaharuan dengan mengkombinasikan program BDS dengan strategi marketing yang telah teruji sukses sejak abad 18 SM yaitu AIDA Attention, Interest, Desire dan Action . Dengan kombinasi BDS dan AIDA social marketing maka setiap tahapan perilaku dari objek BDS mulai dari perhatian/ kesadaran atas adanya Program BDS, ketertarikan atas implementasi dari program BDS, keinginan untuk mengetahui kewajiban perpajakan karena telah merasa dibantu dalam mengembangkan usahanya, hingga memutuskan untuk melakukan aksi dengan membayar Pajak PP. 46 karena adanya rasa percaya terhadap dapat dipantau dengan pendampingan secara berkelanjutan dan terus menerus sehingga BDS dapat berjalan secara optimal dan efektif dalam meningkatkan voluntary tax compliance yang berdampak positif pada penerimaan pajak.

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This study aims to propose the steps for optimizing the implementation of Government Regulation No. 46 of 2013 in order to overcome the potential loss of tax revenue by conducting analysis of factors that cause low tax compliance of Micro, Small and Medium Enterprises MSME taxpayers. It also proposes relevant efforts to improve taxpayer compliance with taxation obligations. The research method used was qualitative method with case study approach. A case study was conducted at the Directorate General of Taxes DGT , Ministry of Finance of the Republic of Indonesia.

The results of research using slippery slope framework and interviews show that low taxpayer compliance or voluntary tax compliance in this case is caused by the low taxpayers trust especially moral attitude toward DGT as tax authority. Efforts to increase voluntary tax compliance have been made by the Directorate General of Taxes by conducting counseling with taxpayer coaching pattern through business development services BDS . In practice, BDS implemented by DGT has not been optimal in increasing voluntary tax compliance. This is caused by public confidence in DGT cannot be optimally enhanced through BDS program.

Regarding this problem, this research suggests DGT to update by combining BDS program with marketing strategy that has been tested successfully since 18th century BC called AIDA Attention, Interest, Desire and Action . With combination of BDS and AIDA social marketing, every behavior stage of BDS objects start from awareness of BDS Program, interest in the Implementation of BDS program, the desire to know the taxation obligations as they have been assisted in developing the business, decide to take action by paying the Government Regulation No. 46 Tax because BDS program is able to monitor the objects with ongoing assistance. As a result, BDS can run optimally and effectively in increasing voluntary tax compliance which has positive impacts on tax revenue."

"Tesis ini bertujuan untuk menganalisis evaluasi penerapan pajak penghasilan atas sewa bagi Wajib Pajak dalam negeri setelah berlakunya PSAK 116 di Kantor Pelayanan Pajak Madya Jakarta Barat. Penelitian ini menjawab pertanyaan tentang implikasi PSAK 116 terhadap perpajakan sewa bagi Wajib Pajak dalam negeri, masalah yang dihadapi Kantor Pelayanan Pajak dalam memastikan kepatuhan PPh atas sewa, serta prosedur untuk mengatasi permasalahan tersebut. Metode penelitian yang dipergunakan, yaitu kualitatif dengan pendekatan studi kasus, menyertakan Account Representative dan Wajib Pajak sebagai responden. Data dikumpulkan melalui wawancara. Berdasarkan analisis, implikasi PSAK 116 terhadap perlakuan perpajakan atas sewa bagi Wajib Pajak Dalam Negeri membawa perubahan signifikan dengan memperkuat transparansi dan keadilan dalam sistem perpajakan. Perubahan ini mengharuskan pengakuan dan pelaporan sewa sebagai aset dan liabilitas, menyeimbangkan perlakuan akuntansi dan perpajakan, serta meningkatkan kepatuhan Wajib Pajak. Namun, Kantor Pelayanan Pajak Madya Jakarta Barat menghadapi permasalahan, seperti kurangnya pemahaman Wajib Pajak terhadap PSAK 116, kompleksitas perubahan standar akuntansi, dan perlunya penyesuaian dalam sistem akuntansi dan pelaporan pajak. Langkah-langkah yang diperlukan untuk mengatasi ini mencakup sosialisasi intensif, penguatan layanan konsultasi, serta peningkatan audit untuk memastikan kepatuhan terhadap ketentuan pajak yang baru.

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This thesis aims to analyze the evaluation of income tax implementation on rent for domestic taxpayers after the enactment of PSAK 116 at the Tax Office of West Jakarta Tax Service. This research addresses questions regarding the implications of PSAK 116 on rental taxation for domestic taxpayers, the challenges faced by the Tax Office in ensuring compliance with income tax on rent, and the necessary steps to address these issues. The research methodology employed is qualitative with a case study approach, involving Account Representatives and taxpayers as respondents. Data were collected through interviews. Based on the analysis, the implications of PSAK 116 on the tax treatment of rent for domestic taxpayers bring significant changes by strengthening transparency and fairness in the tax system. These changes require the recognition and reporting of rent as assets and liabilities, balancing accounting and tax treatment, and enhancing taxpayer compliance. However, the Tax Office of West Jakarta Tax Service faces challenges such as taxpayers' insufficient understanding of PSAK 116, the complexity of accounting standard changes, and the need for adjustments in accounting and tax reporting systems. The necessary steps to address these issues include intensive socialization efforts, strengthening consultation services, and increasing audits to ensure compliance with the new tax regulations."

"Berlakunya Undang-Undang Harmonisasi Peraturan Perpajakan membuat pengusaha UMKM mendapat manfaat pengurangan PPh Final 0,5% atas bagian peredaran bruto sampai dengan lima ratus juta rupiah per tahun. Wajib Pajak yang menerima manfaat atas pembebasan pajak karena penghasilan yang kurang dari lima ratus juta, dapat menonefektifkan NPWP untuk mengurangi beban administrasi. Selain itu, UMKM juga harus menggunakan tarif PPh Pasal 17 apabila jangka waktu ketentuan berakhir. Penelitian ini bertujuan untuk meneliti manfaat pengurangan pajak atas bagian peredaran bruto sampai dengan lima ratus juta rupiah per tahun dan digitalisasi layanan perpajakan djponline terhadap Wajib Pajak UMKM orang pribadi. Hasil penelitian ini menunjukkan bahwa manfaat pengurangan pajak digunakan untuk menambah modal, dan enam dari sembilan Wajib Pajak memilih untuk tidak menonefektifkan NPWP nya meskipun mendapat manfaat atas pembebasan pajak dari ketentuan ini. Berdasarkan data, setelah berlakunya ketentuan pengurangan pajak terhadap Wajib Pajak orang pribadi UMKM, diketahui 210 Wajib Pajak orang pribadi tidak membayar pajak serta 89 mengalami penurunan pembayaran di tahun 2022, sedangkan hasil penelitian tentang digitalisasi layanan perpajakan mengungkapkan bahwa persepsi terhadap digitalisasi perpajakan diatas 80%, yang berarti bahwa layanan pajak melalui djponline bermanfaat.

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The enactment of the Law on the Harmonization of Tax Regulations has made MSME entrepreneurs benefit from a reduction in Final Income Tax of 0.5% on the share of gross turnover of up to five hundred million rupiahs per year. Taxpayers who benefit from tax exemption due to income that is less than five hundred million rupiah per year, can make the TIN effective to reduce the burden administration. In addition, MSMEs must also use the Article 17 Income Tax rate if the time period terms end. This study aims to examine the benefits of tax reduction on shares gross circulation of up to five hundred million rupiah per year and digitization of tax services djponline for MSME Individual Taxpayers. The results of this study show that tax reduction benefits are used to increase capital, and six out of nine taxpayers choose not to invalidate their NPWP even though they benefit from tax exemption of this provision. Based on the data, after the enactment of the tax deduction provisions on the Compulsory MSME Individual Taxpayers, it is known that 210 Individual taxpayers do not pay taxes and 89 experiencing a decrease in payments in 2022, while the results of research regarding digitization tax services revealed that perceptions of digitalization of taxation were above 80%, which means that the tax service through djponline is useful."

"Kepatuhan Wajib Pajak Orang Pribadi belum mencapai kondisi yang ideal. Pemenuhan kewajiban perpajakan oleh Orang Pribadi perlu dilakukan pengawasan dan pemeriksaan agar kepatuhan Wajib Pajak Orang Pribadi terjadi peningkatan secara terus-menerus. Dalam melaksanakan kewajiban perpajakan, Wajib Pajak dapat melaporkan SPT secara online melalui e-filling. Penelitian ini bertujuan untuk menganalisis pengawasan dan pemeriksaan yang dilakukan di KPP Pratama Jakarta Menteng Tiga dan tantangan yang dihadapi oleh fiskus dalam melaksanakan proses pengawasan dan pemeriksaan terhadap Wajib Pajak Orang Pribadi di KPP Pratama Jakarta Menteng Tiga. Pendekatan yang digunakan adalah kualitatif dengan jenis penelitian deskriptif, serta teknik pengumpulan data berupa wawancara mendalam dan studi kepustakaan. Hasil dari penelitian ini menunjukkan bahwa fiskus di KPP Pratama Jakarta Menteng Tiga sudah melakukan upaya pengawasan terhadap Wajib Pajak Orang Pribadi dengan berpedoman pada SE-05/PJ/2022 serta Ketentuan Umum Perpajakan (KUP). Adapun inovasi yang dilakukan oleh fiskus di KPP Pratama Jakarta Menteng Tiga dalam melakukan pengawasan terhadap Wajib Pajak melalui aplikasi META. Selanjutnya, pada proses pemeriksaan terhadap Wajib Pajak Orang Pribadi juga telah dilaksanakan sesuai dengan peraturan yang berlaku terkait pemeriksaan, yakni SE-65/PJ/2013 dan ketentuan lain yang mendukung. Namun, nyatanya dalam proses pengawasan dan pemeriksaan terdapat tantangan yang dihadapi oleh fiskus di KPP Pratama Jakarta Menteng Tiga yakni kesulitan dalam berkomunikasi secara langsung dengan Wajib Pajak Orang Pribadi, data pribadi yang dimiliki Wajib Pajak Orang Pribadi tidak valid, keterbatasan data yang dimiliki fiskus terkait dengan harta yang dimiliki Wajib Pajak Orang Pribadi.

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Compliance of Individual Taxpayers has not reached an ideal condition. Supervision and audit are essential for ensuring continuous improvement in the compliance of Individual Taxpayers. In fulfilling tax obligations, taxpayers can submit their Annual Tax Returns (SPT) online through e-filing. This research aims to analyze the supervision and examination conducted at KPP Pratama Jakarta Menteng Tiga and the challenges faced by the tax authorities in carrying out the supervision and examination processes for Individual Taxpayers at KPP Pratama Jakarta Menteng Tiga. The approach used is qualitative with a descriptive research design, employing data collection techniques such as in-depth interviews and literature review. The findings of this research indicate that the tax authorities at KPP Pratama Jakarta Menteng Tiga have made efforts to supervise Individual Taxpayers based on SE-05/PJ/2022 and the General Taxation Provisions (KUP). An innovation introduced by the tax authorities in KPP Pratama Jakarta Menteng Tiga in overseeing Individual Taxpayers is the use of the META application. Furthermore, the examination process for Individual Taxpayers has been conducted in accordance with applicable regulations related to audits, namely SE-65/PJ/2013 and other supporting provisions. However, in the supervision and examination processes, challenges are faced by the tax authorities at KPP Pratama Jakarta Menteng Tiga, including difficulties in direct communication with Individual Taxpayers, invalid personal data held by Individual Taxpayers, and limitations in the tax authorities' data related to the assets owned by Individual Taxpayers."

"Tesis ini menganalisis efektivitas "Sunset Policy" dalam meningkatkan tingkat kepatuhan wajib pajak dan penerimaan pajak pada KPP Pratama Jakarta Sawah Besar Dua. Metode penelitian yang digunakan adalah analisa deskripsi sehingga tidak dimaksudkan untuk menguji hipotesis tertentu, tetapi hanya menggambarkan apa adanya tentang suatu variabel. Data yang dipergunakan adalah data primer berupa kuesioner yang dibagikan kepada responden dan data sekunder dari Sistem Informasi Direktorat Jenderal Pajak (SIDJP). Hasil penelitian menunjukkan ?Sunset Policy? meningkatkan kepatuhan wajib pajak dalam hal pendaftaran wajib pajak, pelaporan SPT Tahunan PPh dan penyetoran pajak SPT Tahunan PPh kurang bayar. Setoran pajak tersebut menyebabkan penerimaan pajak meningkat.

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This tesis is analyzing the effectivity of Sunset Policy to increase tax payer compliance rate and tax revenue in Jakarta Sawah Besar Dua Small Tax Payers Office. Research methods during this research is description analysis, so it doesn?t mean to testify the hypothesis, but it is only to describe the variable. Data used in this research are primary data taken from questionnarie which is spread out to the respondent and secondary data from Sistem Informasi Direktorat Jenderal Pajak (SIDJP). The result shows that Sunset Policy could increase compliance rate especially about tax payer registration, reporting income tax and paying income tax. Tax payer who paying their income tax would lead to the increasing of tax revenue."

"ABSTRAKLaporan ini menguraikan analisis dari perhitungan pajak penghasilan jika wajib pajak kawin memiliki status kewajiban perpajakan yang berbeda. Jika istri memilih untuk memenuhi kewajiban perpajakannya sendiri, maka diperlukan perhitungan pajak penghasilan terutang berdasakan perhitungan status kewajiban Pisah Harta dan Memilih Terpisah PH-MT . Dasar dari perhitungan PH-MT adalah penghasilan neto gabungan. Lain halnya jika istri memilih untuk menggunakan NPWP suami untuk memenuhi kewajiban perpajakannya. Pendapatan istri dari satu pemberi kerja akan dianggap sebagai pendapatan suami yang dikenai pajak penghasilan final yang akan dilampirkan pada lampiran II SPT Tahunan suami.

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ABSTRACTThis report explains about individual income tax calculation if married individual have different tax liability status. If wife choose to meet her tax right and obligation separately, then they need to calculate their tax payable based on husband and wife rsquo s net income. In other condition, if wife choose to use her husband rsquo s tax ID, then her income from one employer is considered as her husband income subject to final tax which will be attached to attachment II of husband rsquo s annual tax return."