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"Income Tax Section 21 is lease to the employment income accepted by foreign employees and laboring local employees in the foreign delegation or its branch.

Employment Income in wide divided to become two type of income, that is (1) obtained income as employees in relation work with employer which in referred International Taxation Literature also as "labor income"; in Ordinance Pay As You Earn 1935, this income is referred as fee, and (2) income from free work or self-employed income or professional income.

The research method conducted is base on the qualitative research method with the type of research of analytical descriptive and the collecting method is through interview with the interlocked parties; they are tax officer, tax consultant, and tax payers. This research was also conducted on the on the interlocked documents, they are law of income tax, thesis, tax article, books, and data of tax auditing.

Withholding of Income Tax Section 21 represent program of payment during year applying to employment income. Income which withheld by Income Tax ection 21 represent imposed income or lease representing lease object pursuant to rule law material.

Rule arranging withholding to the production from work is The Law of Income Tax Section 21. As for imposed income tax section 21 is production from referring to work, accepted activity or service or obtained by personal Taxpayer. Income Tax Section 21 arrange only production of personal Taxpayer home affair, while hitting personal Taxpayer abroad arranged by Income Tax Section 26.

At withholding by other party, withholder pays salary or fee to taxpayer and obliged to arrest the amount of tax which debt from amount of paid to the order income of taxpayer and pay for the amount of income tax of the taxpayer to Exchequer.

According to data in Permanent Establishment and Foreigner Tax Office the amount of Tax Wit holder which enough fluctuative from year to year, in meaning amount Taxpayer mobility which high enough. With high mobility level and rely on self assessment system representing one of the factor needed for high compliance from the Taxpayer, also to be able to accept tax with rule of legislation.

Pursuant to result research of writer concerning, level compliance of Taxpayer with reference to existence of obligation of forwarding of Annual Tax Return Income Tax Section 21, there are big percentage enough to the uncompliance of Taxpayer in remit and report Income Tax Section 2las according to real situation and amount which because of intention and also negligence from Taxpayer. To the things hence causing delaying of tax money which step into Exchequer, so that affect also to acceptance of tax.

The level compliance of Taxpayer in submitting Annual Tax Return Income Tax Section 21 from year 2000 up to year 2003 continuing to experience of degradation because Taxpayer incapable of reporting Annual Tax Return Income Tax Section 21 punctually because of unfinished of his financial statement, its time at the same time with forwarding of Annual Tax Return of Income Tax Section 25 and other reason like difficulty of cash-flow, and Taxpayer have nothing like because have do not operate again.

From result of this research, Writer try to analyze causes the happening of uncompliance and try to look for resolving so that Taxpayer progressively growing obedient in done duty taxation. The writer also suggests Tax Office better urge to submit Annual Tax Return before tax year ended so Taxpayer can prepare all calculation of his income tax section 21 with time enough and is not hurried. Annual tax Return which is less payee require to be conducted by a accurate research why happened lacking of payee as payment of Income Tax Section 21 ought to have been done at a period of income accepted by employees."

"Skripsi ini bertujuan untuk melihat penerapan Undang-Undang Perpajakan No. 10 tahun 1994 tentang pajak penghasilan dan Undang-undang No. 11 tahun 1994 tentang PPN atas pendapatan komisi, pembayaran komisi dan pendapatan pajak teknik. Penulis mengambil tema tersebut untuk membandingkan aspek perpajakan yang dikenakan terhadap penghasilan jasa, yang diterima dari wajib pajak Indonesia, yangditerima dari wajib pajak Luar Negeri dan penghasilan yang dibayarkan kepada wajib pajak Luar Negeri. Dari sini terlihat beberapa perubahan seperti perubahan tarif dan perluasan obyek pajak. Dalam skripsi ini penulis menggunakan metode deduktif dengan menjabarkan mengenai pemotongan PPh pasal 23, pepbebasan PPh pasal 26, serta pemungutan PPN atas penghasilan jasa tersebut. Selain itu juga dijabarkan mengenai pengkreditan PPN untuk memperlihatkan adanya PPN Masukan dan PPN Keluaran dalam PT. INT. Dalam hal pemotongan PPh pasal 26 atas penghasilan yang dibayarkan kepada wajib pajak luar negeri, harus diperhatikan kemungkinan adanya suatu perjanjian perpajakan (tax treaty) antara pemerintah Indonesia dengan pemerintah negara lain yang bertujuan untuk menghindarkan pengenaan pajak berganda dan pencegahan pengelakan pajak contohnya perjanjian perpajakan dengan Pemerintah Jepang. Analisis dilakukan dengan membandingkan penerapan UU Perpajakan tahun 1994 dengan UU Perpajakan sebelumnya, sehingga dapat dilihat perubahan-perubahan yang terjadi. Dari hasil analisis tersebut ternyata PT. INT sudah cukup baik dalam melaksanakan kewajiban perpajakannya, hanya saja dalam hal pembebasan pemotongan PPh pasal 26, baik PT. INT maupun wajib pajak Luar Negeri yang menerima penghasilan tidak mengikuti prosedur Surat Keterangan Bebas (SKB) PPh pasal 26 PT. INT sebagai pihak yang wajib memotong pajak penghasilan sebaiknya segera meminta wajib pajak negara lain tersebut untuk segera memohon SKB PPh pasal 26 untuk menghindari terjadinya kesalahan dan masalah dengan pihak fiskus."

"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."

"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."

"Menanggapi krisis akibat wabah Covid- 2019, pemerintah mengeluarkan Peraturan Menteri Keuangan Nomor 23/PMK.03/2020 tentang insentif pajak untuk wajib pajak yang terdampak wabah virus corona sebagai bagian dari program pemulihan ekonomi nasional. Salah satu insentif yang diberikan adalah insentif Pajak Penghasilan Pasal 21. Penelitian ini mengkaji implementasi Kebijakan Insentif Pajak Penghasilan Pasal 21 Untuk Wajib Pajak yang Terdampak Pandemi Covid-19 dengan menganalisis faktor-faktor yang mempengaruhi pelaksanaan dan menganalisis keberhasilan kebijakan ini. Penelitian ini menggunakan kualitatif sebagai metode utama, disematkan dengan metode kuantitatif, untuk mencari informasi pada tingkat analisis yang berbeda tentang penerimaan Pajak Penghasilan Pasal 21 sebelum dan sesudah implementasi kebijakan untuk mendukung kajian. Penelitian ini menunjukkan bahwa insentif Pajak Penghasilan Pasal 21 bermanfaat bagi penerima dan sangat membantu dalam pengeluaran selama pandemi. Insentif ini juga merupakan jenis insentif yang paling banyak digunakan oleh wajib pajak. Namun, jika dilihat dari nilai realisasi pemanfaatannya, masih jauh dari anggaran awal yang dialokasikan. Hal ini disebabkan oleh beberapa kendala yang dihadapi dalam implementasi kebijakan ini. Kemudian diketahui juga bahwa tidak terdapat perbedaan yang signifikan antara penerimaan Pajak Penghasilan Pasal 21 sebelum dan sesudah implementasi kebijakan tersebut. Dengan demikian, pemberian insentif ini tidak menimbulkan kontraksi dalam penerimaan Pajak Penghasilan Pasal 21 selama periode yang dianalisis.

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In response to the crisis caused by Covid- 2019 outbreak, the government issued a new provision through the Minister of Finance Regulation Number 23/PMK.03/2020 regarding tax incentives for taxpayers affected by the coronavirus outbreak as part of the national economic recovery program. One of the incentives provided is the Income Tax Article 21 incentive. This research examines the implementation of the Income Tax Article 21 Incentive Policy For Taxpayers Affected by the Covid-19 Pandemic by analyzing the factors that influence the implementation and analyzing how successful this policy is. This study uses the qualitative as the primary method, embedded with the quantitative method, to seek information at a different level of analysis about the revenue of Income Tax Article 21 before and after implementing the policy to support the study. This study indicates that the Income Tax Article 21 incentive is beneficial for the recipients and very helpful in spending during the pandemic. It is also the most widely used type of incentive by taxpayers. However, when viewed from the realization value of its utilization, it is far from the initial allocated budget. It is due to several challenges faced in the implementation of this policy. Moreover, it is known that there is no significant difference between the revenue of Income Tax Article 21 before and after the implementation of the policy. Thus, it does not cause a contraction in the revenue of Income Tax Article 21 during the analyzed period.

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"For the purpose of reaching target tax revenues, it is necessary to make breakthroughs and search for potential taxes at an optimum level through adequate information dissemination activities, excellent services and law enforcement. In addition, efforts to continue improving tax systems and procedures need to be made with due regard to the principles of fairness, equity, benefits and public ability with effect from the beginning of 2001 the government has changed its policy towards personal income taxpayers in that in their annual retums, these taxpayers have been required to include both their assets and liabilities at year end.

The main issue of this thesis is whether there is a detailed and accurate asset information presented by individual taxpayers, whether presented asset information can be used in tax inspection to determine the fairness of income, whether the policy of putting list of assets in the annual tax return is effective to tax inspection and assessment, and whether there is a difference in inspection procedures on annual tax return with the obligation to attach the list of assets.

This research is intended to discover how effective the inclusion above with respect to taxpayers who organize bookkeeping and those who do not has been with respect to tax inspections and assessment, using the variables of information details concerning the assets presented the accuracy thereof and to what extent assets information may be used for inspection purposes and the application of inspection procedures to personal taxpayers.

The author has used a qualitative method for which descriptions have been made, data gathered through desk and field research. The research object has been the results of tax inspections which have obtained through the distribution of questionnaires to the functional inspection personnel at the Karawang Tax Inspection and Examination Office. The sample population amounted to 36.

The authors findings show that the assets infomation contained in the armual returns of personal income taxpayers lacks details and suffers from a low level of accuracy such that it cannot be used to an optimum level for inspection purposes. In addition, differences are found in both the details and accuracy of the infomation presented and the utilization of assets information between those taxpayers who organize bookkeeping and those who do not.

Research outcome proves that from three approaches (source, process, and target) used to measure effectiveness, the inclusion of asset in the individual taxpayers annual return is not effective in respect to tax inspections and assessments shown is all variables used in the research . It is caused by the lack of taxpayers? awareness, lack of supervision to taxpayers and no penalty given. As a result, the research hypothesis should be rejected.

Results of the author's study into inspection procedures show that there is a significant difference between personal taxpayers who organize bookkeeping and those who do not, speciiically concerning evaluation procedures, tracking errors, correlation tests, confirmation and reconciliation. The research hypothesis should not be rejected.

Hence, the author concludes that the inclusion of list of assets in the individual annual tax retum is not effective to tax inspections and assessments, an the author recommends that for the inclusion of assets information to be effective, it is necessary to improve the implementation regulations relating to the transactions conducted by personal taxpayers and that the Head Oliice of the Directorate General of Taxation give a more convenient access to taxpayer information which it keeps."

"Laporan magang ini bertujuan untuk membahas mengenai evaluasi pelaporan pajak penghasilan SPT Masa PPh 21 dan 23 pada SPT Masa Rumah Sakit DES periode Maret 2022. Rumah Sakit DES merupakan rumah sakit umum yang pada mulanya berfokus pada pelayanan ibu dan anak. Hasil evaluasi akan membandingkan kesesuaian antara praktik pelaporan SPT Masa dengan dasar hukum yang berlaku seperti Peraturan Menteri Keuangan. Evaluasi dilakukan pada subjek pajak, objek pajak, pembayaran SPT, hingga pelaporan SPT Masa. Dari hasil evaluasi, pelaporan pajak penghasilan SPT Masa yang dilakukan oleh Rumah Sakit DES telah sesuai dengan dasar hukum dan teori yang berlaku. Selain membahas pelaporan SPT Masa pada pajak penghasilan Rumah Sakit DES, laporan magang ini juga membahas refleksi diri dari pengalaman yang didapat selama menjalankan magang.

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This internship report aims to discuss the evaluation of income tax reporting on periodic tax return DES Hospital for the March 2022 period. DES Hospital is a public hospital that initially focused on mother and child services. The results of the evaluation will compare the conformity between the reporting practices of the Periodic SPT with the applicable legal basis such as the Ministry of Finance Regulation. Evaluation is carried out on tax subjects, tax objects, payment of tax returns, to reporting of mass tax returns. From the evaluation results, the reporting of the Periodic Tax Return by DES Hospital is following the legal basis and applicable theory. In addition to discussing the reporting of the Periodic Tax Return on DES Hospital income tax, this internship report also discusses self-reflection from the experiences gained during the internship."