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"For the sake of examining the obligation compliance with the customs regulation, the audit of customs to the importers is very important to do. The audit of customs to the importers will mean the law enforcement and meeting the justice sense to all importers before the law. Audit in the field of customs is aimed at see and value the level of company compliance with the regulation of customs and to secure the state income and other regulations whose implementation is charged on the Directorate General of Customs and Taxes and Financial Accounting Standard.The main topic of this research is what is the influence of the audit of customs to importer compliance in fulfilling the income tax (BM) obligation and tax for import (PDRI)?The objective of this research is to describe and explain the implementation of audit of customs to the compliance of the importers in fulfilling the income tax (BM) obligation and tax for import (PDRI) and elucidate and describe the steps in enhancing the customs audit in the future.The methodology of research used in this thesis writing is analysis descriptive method, with the technique of data collecting in the form of library and field study and in dept interview with the concerned parties. The conducted analysis is qualitative analysis.From the result of the analysis, the audit result of customs that was conducted for 3 years found that there are several importers/companies that had no bookkeeping of 17.6%. This heavily disturbs the implementation of customs audit. The audit has resulted the income from BM, sanction, restitution, PPN, PPn BM and PPh of article 22. It means that the influence of audit of custom that has been run has not been able to improve the compliance of the importers in fulfilling their customs obligations.The conclusion of this research is that the influence of the audit of customs is still less dominant toward the compliance because of the low compliance of the importers. It can be seen from the number of importers who have been audited but their error or corrections are not found compared to the number of the audited importers. From the audit, some importers also improve their compliance, that is, from the result of the audit of the final year, there is no finding or correction.The suggestion of this research is that the aspect of the law enforcement in meeting the regulation of customs that represent the basic aspect of the audit should become the main target of the government in this case the Directorate General of Customs and Taxes. The income from the audit is merely the effect of the result or the product of the audit."

"Laporan magang ini membahas tentang kepatuhan PT MOP dalam memenuhi kewajiban Pajak Penghasilan Pasal 25. Hasil analisis menunjukkan bahwa PT MOP sudah melakukan perhitungan, pembayaran, dan pelaporan PPh pasal 25 dengan tepat waktu pada tahun 2016. Namun di tahun 2017, PT MOP tidak dapat membayar PPh pasal 25 hingga tanggal jatuh tempo pembayaran. Oleh karena itu, Direktorat Jenderal Pajak mengeluarkan surat tagihan pajak atas PPh pasal 25 yang tidak atau kurang dibayar. Hasil analisis juga menunjukkan bahwa manajemen perpajakan perusahaan kurang baik karena perusahaan tidak mempunyai usaha analisis mengenai perencanaan pajak hingga pengendalian pajak setiap tahunnya. Oleh karena itu, PT MOP harus mengintegrasikan manajemen perpajakannya ke seluruh fungsi manajemen agar implementasinya dapat berjalan dengan efektif. Lalu, terkait dengan pelunasan semua kewajiban pajaknya berdasarkan yang terdapat pada surat tagihan pajak, PT MOP membuat keputusan untuk membayar pokok dan sanksi administrasi sekaligus dengan pertimbangan biaya dan manfaat dibandingkan dengan pilihan untuk mengangsur dengan bank garansi.

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This internship report explains about PT MOP`s compliance of income tax obligation article 25. The result of the analysis shows that PT MOP has done the calculation, payment, and reporting of income tax article 25 on time in 2016. However, in 2017, PT MOP can not pay income tax article 25 until the due date of payment. Therefore, Directorate General of Taxes issues the notice of tax collection on taxes are not or less paid. The result of analysis also explains that the company`s tax management is not good because the company has no business analysis of tax planning until tax control for every year. Therefore, PT MOP must integrate its tax management to all management functions so that its implementation can proceed effectively. Then, related to the settlement of all outstanding tax liability based on notice of tax collection, PT MOP made the decision to pay off the principal and the administrative sanctions at the same time with consideration of costs and benefits compared to the repayment option by attaching a bank guarantee."

"In accordance with the message of the 1999-2004 GBHN (Broad Outline of the Nation's Direction) that since the fiscal year of 1999/2000 up to now the taxation sector has become the backbone for the government in financing state expenditure known as the six strategic targets namely : to reflect the effect in the direction of sustainable fiscal achievement to continue t" creation of fiscal stimulus, to support the sanitation program of the banking sector, the provision of subsidy for strategic commodities. better income for apparatus of the public sector and strengthen implementation of regional decentralization. The state income from the taxation sector from year to year showed an increase, the realization of revenue in 2001 was Rp. 185,5 trillion increasing into Rp. 210,2 trillion in 2002 and 2003 amounting to Rp. 254,2 trillion.

The taxation revenue in 2004 planned in the amount of RI). 272,17 trillion, is expected to be achieved by the hard work of all echelons of the Directorate General of Tax by performing reformation program of taxation administration namely to increase the effectiveness of tax collection and to extend the tax basis without having to wsrit for a change in the existing taxation laws. The effort to be inter alia is to perfect the taxation regulations to accommodate the development climate for the entry of investments and trade, to continue the program at extension and intensification of taxes collection, to enhance the service to taxpayers and to enhance the ethical code in the echelons of Directorate General Tax.

In order to carry out one of these taxation reformations without the exception of the banking sector it is also necessary to dig carefully in which the largest tax income from this banking sector is from deposits, saving, clearing deposit (giro) and from employees. To that effect the monitoring of the revenue of income tax from this sector must be made swiftly and accurately namely the availability of computer application managing the revenue data in executing banks, perception banks as well as PT. Posindo on behalf of the Directorate General of Tax.

As known that the development of the sophisticated ness of computers in the information technology era plays a great role in the information exploitation process by organizations exploiting it, so that its superiority assist the completion ofvery work such as the improvement of efficiency, productivity, human resources, and to invent other superiorities. So that information technology is very necessary in the application of policy of each institution not expecting in fiscal policy.

Notwithstanding to date Bank "X" has made a calculation of the amount of taxes to be reported to the government yet it has not shown an optimal condition, in view of the amount of the interest rate level from operational fund sources ( clearing deposit, saving and deposits) and the work force are not yet duly counted. Therefore the writerf tries to make an approach thru the Management Information System in order to give an optimal income taxes revenue in this Bank "X"."

"ABSTRAKPenelitian ini membahas mengenai biaya kepatuhan yang timbul dari peraturan Surat Edaran DJP Nomor SE-29/PJ/2010 dimana untuk wajib pajak kawin pisah harta diatur khusus dalam pemenuhan kewajiban pajak penghasilan orang pribadi. Penelitian ini bertujuan untuk mengidentifikasi biaya kepatuhan dari perjanjian kawin pisah harta dan manajemen pajak untuk wajib pajak kawin pisah harta dalam pemenuhan kewajiban pajak penghasilan orang pribadi. Menurut teori Sandford (1998) biaya kepatuhan terdiri atas biaya langsung, biaya waktu, dan biaya psikologis. Hasil dari penelitian ini menjelaskan aspek biaya kepatuhan bagi wajib pajak kawin pisah harta yang lebih besar daripada tidak pisah harta dan menjelaskan cara manajemen pajaknya sesuai wawancara narasumber.

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ABSTRACTThis study discusses the compliance costs arising from regulation No. SE-29/PJ/2010 where to split the treasure arranged marriage specifically in the fulfillment of personal income tax liability. This study aims to identify the compliance costs of mating separation agreement and management of property taxes for married taxpayers split the treasure in the fulfillment of personal income tax liability. According to the theory Sandford (1998) compliance costs consist of direct costs, time costs, and psychological costs. The results of this study describes aspects of compliance costs for taxpayers mating separation greater treasure than not explain how to split property and tax management according informant interviews."

"Konsekuensi logis dari penugasan public service obligation (PSO) adalah negarabertanggung jawab untuk memberikan sejumlah kompensasi berupa dana bantuan PSOkepada PT XYZ. Namun, sengketa timbul ketika pemeriksa dan wajib pajak bersilangpendapat pada perlakuan pajak penghasilan atas dana bantuan PSO tersebut, apakah danabantuan PSO dikategorikan sebagai objek pajak penghasilan atau non-objek pajakpenghasilan. Penelitian ini berusaha untuk menganalisis perlakuan pajak penghasilanyang ideal atas dana bantuan PSO ditinjau dari aspek teoritis dan yuridis. Penelitian inimenelaah lebih lanjut perlakuan tersebut berdasarkan konsep penghasilan, pajak ataspenghasilan, asas certainty (kepastian) serta menganalisis implikasi berupa compliancecost yang dihadapkan pada PT XTZ. Metode penelitian yang digunakan adalahpendekatan kuantitatif dengan paradigma post positivist dengan jenis penelitiandeskriptif. Jenis data yang digunakan adalah data primer dan sekunder dengan teknikpengumpulan data berupa studi kepustakaan dan studi lapangan melalui wawancaramendalam. Hasil penelitian ini menyimpulkan bahwa dana bantuan PSO memenuhikriteria untuk dikategorikan sebagai penghasilan menurut SHS income concept,sedangkan untuk perlakuan pajak atas dana bantuan PSO sebagai objek pajak penghasilanatau bukan sangat bergantung pada adanya hubungan usaha, pekerjaan, kepemilikan,penguasaan diantara wajib pajak pemberi dan wajib pajak penerima. Sehingga perbedaaninterpretasi apakah Pemerintah selaku pihak pemberi merupakan wajib pajak atau bukanmenjadi poin krusial. Ketika baik pihak pemberi dan pihak penerima bantuan keduanyamerupakan wajib pajak maka perlakuannya dikategorikan sebagai objek pajakpenghasilan, sedangkan jika satu atau keduanya tidak dikategorikan sebagai wajib pajakmaka merupakan non-objek pajak penghasilan. Pada sengketa ini turut menjadi akarpermasalahannya adalah perbedaan interpretasi antara wajib pajak dan pemeriksa dalammenentukan perlakuan pajak penghasilan atas dana bantuan PSO. Karena ketidakpastianakibat perbedaan interpretasi tersebut berimplikasi pada naiknya compliance cost yangharus ditanggung oleh PT XYZ akibat dari persengketaan yang terjadi.

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The logical consequence of being assigned a public service obligation (PSO) is that the

state has responsibility for providing a number of compensation in the form of PSO grants

to PT XYZ. However, a dispute arises when the tax authority and the taxpayer has a

different opinion on the tax treatment of the PSO grants, whether categorized as an

income tax object or a non-object. This research seeks to analyze the ideal tax treatment

for PSO funding based on theoretical and juridical aspects. This research examines the

tax treatment based on the income concept (SHS income), the income tax concept, the

principle of tax certainty concept, also analyzes the implications of compliance costs

faced by PT XYZ. The research method used is a quantitative approach with a postpositivist

paradigm with descriptive research type. The types of data used are primary and

secondary data with data analysis techniques are library research and in-depth interview

field studies. This research concluded that the PSO grants met the criteria to be

categorized as an income according to the SHS income concept. Meanwhile, for the tax

treatment of PSO grants as income tax objects or not, it is highly dependent on the

existence of a business relationship, occupation, ownership, and control between the

taxpayer and the crucial point is the interpretation of whether the Government as a

taxpayer or not. When both the giver and the recipient are both taxpayers, they are

categorized as income tax objects, but if they are not categorized as taxpayers, they are

categorized as non-income tax objects. The main problem in this tax dispute is the

different interpretation between taxpayers and tax authorities in the tax treatment of PSO

grants. The uncertainty caused by this misinterpretation has implications for an increase

in compliance costs that must be borne by PT XYZ as a result of the dispute."