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"Sistem perpajakan di Indonesia menganut prinsip keluarga sebagai satuan unit pajak terkecil dimana kepala keluarga yang memiliki tanggung jawab untuk menjalankan hak dan kewajiban perpajakannya kecuali terdapat perjanjian pra kawin yaitu perjanjian pisah harta (PH) yang artinya suami dan isteri wajib menjalankan hak dan kewajiban perpajakan masing-masing. Wanita kawin tanpa perjanjian pisah harta diberi kebebasan untuk memilih apakah ingin menjalankan hak dan kewajiban perpajakannya terpisah dari suami (MT) atau bergabung dengan suami. Atas pilihan tersebut terdapat perbedaan perlakuan perpajakan sebagai konsekuensinya. Selain itu, sistem perpajakan memegang peranan penting untuk mewujudkan salah satu tujuan Sustainable Development Goals (SDG) yaitu gender equality. Penelitian ini bertujuan untuk mengevaluasi aspek perpajakan wanita kawin dengan melakukan analisis yang mencakup analisis persepsi berdasarkan Four Maxims atas aturan mengenai wanita kawin yang ada pada pasal 8 UU PPh No 36 tahun 2008, analisis kepatuhan terhadap pengisian status perkawinan pada SPT Tahunan PPh WPOP berdasarkan kerangka OECD dan evaluasi efektivitas terhadap lampiran perhitungan PH MT dilakukan dengan pendekatan diagnosis terhadap permasalahan. Metode triangulasi dengan pengumpulan data dari eriset, survei dan wawancara yang dilakukan kepada WPOP, konsultan pajak dan fiskus dilakukan untuk meningkatkan realibitas dan validitas penelitian. Dari data eriset menunjukkan WPOP masih tidak patuh dalam mengisi status perkawinan. Hasil penelitian menunjukkan asas kepastian, keadilan, kemudahan dan ekonomi terhadap aturan terkait aspek perpajakan wanita kawin belum sepenuhnya terpenuhi. Evaluasi atas lampiran perhitungan PH MT juga menunjukan bahwa metode proporsional yang ada saat ini masih belum efektif. Struktur pasal 8 memang perlu dilakukan pengkajian yang lebih mendalam lagi seiring dengan pemberlakuan NIK sebagai pengganti NPWP sehingga implikasi praktis dari penelitian ini dapat memberikan masukan kepada DJP supaya aturan mengenai aspek perpajakan wanita kawin dapat memenuhi asas Four Maxims dan mendukung tercapainya gender equality.

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The taxation system in Indonesia adheres to the principle of the family as the smallest tax unit where the head of the family has the responsibility to carry out this family’s tax rights and obligations unless there is a pre-marital agreement, which is a separate property agreement (PH). In this condition, the husband and wife are obliged to carry out their respective tax rights and obligations. Married women without a separation agreement are given the freedom to choose whether they want to carry out their tax rights and obligations separately from their husbands (MT) or to join their husbands. For this choice, there are differences in tax treatment as a consequence. This study aims to evaluate aspects of the taxation of married women by conducting an analysis that includes a perception analysis based on Four Maxims on the rules regarding married women in Article 8 of the Income Tax Law No. 36 of 2008, an analysis of compliance with filling out marital status in the annual income tax return based on the OECD framework and evaluating the effectiveness of the attachment to the calculation of PH MT is carried out using a problem diagnosis approach. The triangulation method was used to increase the research's reliability and validity by collecting data from eriset, surveys, and interviews conducted with individual taxpayers (WPOP), tax consultants, and tax authorities. The research data shows that WPOP is still disobedient in filling out marital status. The results of the study show that the principles of certainty, equity, convenience, and economy related to the regulation of taxation aspects of married women have not been fully fulfilled. Evaluation of the attached PH MT calculation also shows that the current proportional method is still not effective. The structure of article 8 really needs to be studied in a more in-depth manner along with the implementation of the National Identity Number (NIK) as a substitute for Tax Identification Number (TIN) so that the practical implications of this research can provide input to the DGT so that the rules regarding taxation aspects of married women can fulfill the Four Maxims principle and support the achievement of gender equality."

"Pandemi Corona Virus Disease 2019 (COVID-19) berdampak pada negara Indonesia dalam aspek ekonomi, hal tersebut berdampak pula pada kepatuhan kewajiban perpajakan wajib pajak. Selaras dengan hal tersebut Pemerintah Provinsi DKI Jakarta menerbitkan Peraturan Gubernur Nomor 36 Tahun 2020 tentang Penghapusan Sanksi Admnistrasi Pajak Daerah Selama Status Tanggap Darurat Bencana COVID-19 sebagai bentuk penanganan atas kondisi tersebut. Penelitian skripsi ini membahas mengenai penghapusan sanksi admnistrasi pajak daerah DKI Jakarta selama status tanggap darurat bencana COVID-19. Penelitian ini dilakukan untuk mengetahui penghapusan sanksi administrasi pajak yang ditinjau dari tujuan umum perpajakan sebagai perlindungan hukum bagi wajib pajak yang terkena dampak COVID-19. Selain itu penelitian ini dilakukan untuk mengetahui kewenangan diskresioner yang dilakukan oleh seorang Gubernur dalam mengeluarkan peraturan tersebut serta untuk mengetahui kepastian hukum wajib pajak atas peraturan tersebut. Penelitian ini dilakukan dengan jenis penelitian yuridis normatif dengan menggunakan data primer berupa peraturan perundangundangan, data sekunder berupa buku dan literatur lain, serta di dukung dengan wawancara dengan pihak terkait. Kesimpulan dari penelitian ini ialah menunjukkan bahwa terbitnya peraturan penghapusan sanksi admnistrasi pajak daerah DKI Jakarta selama status tanggap darurat bencana COVID-19 apabila ditinjau dari tujuan perpajakan sudah tepat. Kemudian peraturan tersebut merupakan kewenangan diskresioner yang dilakukan oleh seorang Gubernur selaku kepala daerah dalam mengeluarkan peraturan tersebut serta sudah cukup memberikan kepastian hukum bagi wajib pajak walaupun masih terdapat beberapa hal yang menimbulkan permasalahan.

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The 2019 Corona Virus Disease (COVID-19) pandemic impacts Indonesian regarding economic aspect. It also affects tax compliance with tax obligations. In line with this, the Provincial Government of DKI Jakarta issued Governor Regulation Number 36 of 2020 concerning the Abolition of Regional Tax Administration Sanctions During the COVID-19 Disaster Emergency Response Status as the form of handling the condition. This undergraduate thesis discusses abolishing regional tax administration sanctions in Jakarta during the emergency response status for the COVID-19 disaster. This research aims to determine the abolition of tax administration sanctions in terms of general tax objectives as legal protection for taxpayers affected by COVID-19. This research also seeks to determine the discretionary authority exercised by a Governor in issuing these regulations and determining the legal certainty of taxpayers on these regulations. Moreover, this study was conducted using normative juridical analysis with primary data in the form of laws and regulations, secondary data in books and other literature, and supported by interviews with related parties. The conclusion of this study is to show that the issuance of regulations on the elimination of regional tax administration sanctions for DKI Jakarta during the emergency response status for the COVID-19 disaster when viewed from tax purposes is correct. The regulation is then a discretionary authority exercised by a Governor as the regional head in issuing the law. It is sufficient to provide legal certainty for taxpayers even though several things cause problems."

"Task and responsibility tax representative and tax authority in fulfilling tax obligation is sometimes alike with tax representative which is represented or the one that authorized. The main problem of research in interrogative sentence form, namely, is : How big is the influence of responsibility between representative and tax authority in fulfilling lax obligation? The objective is to know main problem of research hypothesis, namely : First : Is it predicted that responsibility of representative and tax authority has positive influence in fulfilling tax obligation of tax payer? Second : ls it predicted that there is a significant correlation between representative responsibility and tax authority in fulfilling tax obligation of tax payer?Tax law or fiscal law is formulated as : A whole of rules that covering government authority to withdraw someone?s wealth and return to public through government cash office, so that, it becomes a part of public law that regulates connection of law between country (government) and people (public) and institutions (of law) that has obligation to pay tax. Obligation is a must to take a certain steps, pay tax, lbr example, and obey the rules to respect other people. Personal responsibility and in-line of tax obedience is able to be meant as an individual obligation in-line on behalf of him/herself in fulfilling the tax obligation according to tax rules and regulation, as a consequency of rights? got to that person individually of subject and object of tax.Appearance of representative is might be born by an agreement and might be born by regulation Giving authority can be made specific as one purpose only or more and giving authority in general as an arrangement activity only. The representative meant here is covering representative based on regulation as parents or relative according to regulation representing children under their authority.The research used qualitative method. Qualitative method with analysis descriptive approach covering theoretical analysis and bibliography study. Research population are PT. Jasprim Dinamika Global and Indonesia tax consultant. Research variable are tax representative and tax consultant as independent variable. Tax obligation fulfilling of tax payer as dependent variable. Data collecting technique to test hypothesis by simple regression formula and correlation coefficient and determinant coefficient.Calculation result of correlation coefficient is 07338. This correlation coefficient calculation value means the responsibility of representative and tax authority in doing tax obligation of tax payer has a strong positive correlation in fulfilling tax obligation of tax payer. Mentioning of having a strong correlation is because of correlation coefficient value is in coefficient interval of 0.60 to 0.1799. Determinant coefficient of this correlation coefficient is KD = r2 x 100 or 53,85%. The size of representative responsibility and tax authority in fulfilling tax obligation of tax payer which is represented and authorized is 53,85%. The rest is influenced by other factors except the responsibility of representative and tax authority. This case is authomatically as a prove of first hypothesis.Fcounting8 is actually more, if compared with Ftable therefore a whole variable influence is significant. The second hypothesis of this research can be accepted, in another words that there is a significant correlation between representative and tax authority in fulfilling tax obligation of tax payer. This research globally proves that representative and tax authority has a positive influence in fulfilling tax obligation through the using methods.Tax authority in doing its working always refers to valid tax regulation. Letter of statement from tax consultant which should be sent/reported at every time accepting tax authority from tax payer, should not be per tax item enclosure, but just enough in once enclosing of copied enclosure at the time of accepting authority from tax payer of each tax service office."

"Skripsi ini membahas mengenai analisis masalah perpajakan sebuah perusahaan multinasional dengan jenis usaha toll manufacturing business model, yakni PT XYZ yang berkedudukan di Indonesia. PT XYZ mengadapi dua risiko perpajakan yang merupakan bagian dari masalah perpajakan, yang diantaranya adalah transfer pricing dan perlakuan pajak pertambahan nilai. Risiko dari transfer pricing diakibatkan oleh transaksi kepada pihak afiliasi dan risiko dari pajak pertambahan nilai diakibatkan oleh apakah fasilitas PPN berupa kawasan berikat telah secara efektif digunakan oleh PT XYZ. Penelitian ini merupakan analisis lebih lanjut atas permasalahan perpajakan yang dimiliki oleh PT XYZ. Manajemen perpajakan semestinya dapat menjadi jawaban untuk memitigasi permasalahan pajak di PT XYZ sebagaimana yang telah dikemukakan dalam SPHP. Manajemen perpajakan secara khusus memiliki peranan dalam memitigasi risiko pajak ketika menghadapi proses pemeriksaan pajak. Penelitian ini merekomendasikan PT XYZ untuk mengoptimalkan fungsi dari manajemen perpajakan yang dimilikinya sehingga dapat meminimalisir jumlah pajak yang harus dibayarkan karena koreksi fiskal saat proses pemeriksaan pajak.

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This undergraduate thesis is about the analysis of the taxation problems in one of the multinational companies, named PT XYZ that implements toll manufacturing model as its business type. PT XYZ faces two taxation risks, which are related to transfer pricing and value added tax (VAT). The risk in transfer pricing is arised by the affiliated party transaction while the risk in value added tax arised by how effective the company using the facility of VAT in the bonded zone. This study is the further analysis of taxation problems of PT XYZ. Taxation management should be the answer to mitigate all taxation problems in PT XYZ as depicted in the notifaction of tax audit findings. Taxation management is specifically being conducted in mitigate the taxation risks when facing the tax audit. This research recommends PT XYZ to optimize the function of their taxation management so that minimize the amount of tax paid to fiscal correction in tax audit process."

"Skripsi ini membahas dasar pertimbangan penerbitan Surat Keterangan Domisili dalam bentuk Form DGT, permasalahan yang timbul atas penerbitan Form DGT, dan penolakan Form DGT yang terjadi pada kasus yang di alami oleh PT MBI. Penelitian ini menggunakan pendekatan kualitatif, teknik analisis data kualitatif dengan design deskriptif. Peneliti menyimpulkan bahwa penerbitan Form DGT adalah untuk mempermudah proses pemeriksaan dan melindungi pihak Pemotong/Pemungut Pajak dari praktik treaty shopping. Namun hal ini menimbulkan permasalahan yang terjadi di lapangan. Peraturan ini juga belum memenuhi prinsip kemudahan administrasi.

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This thesis discusses the basic considerations in the issuance of Form DGT as a Certificate of Domicile, the problems arising on the issuance of Form DGT, DGT Form and rejection that occurs in the case experienced by PT MBI. This study used a qualitative approach, qualitative data analysis techniques with a descriptive design. Researchers concluded that the issuance of Form DGT is to facilitate the inspection process and protect the withholder tax payer from the treaty shopping. But this raises problems that occur in the field. However, this rule has result the problem in the implementations."

"Laporan magang ini bertujuan untuk menganalisis kewajiban perpajakan dalam SPT Tahunan Orang Pribadi seorang ekspatriat Jepang. Ekspatriat tersebut menjalankan peran kerja ganda di dua negara, yaitu Singapura dan Indonesia. Menurut Hukum Pajak masing-masing negara, ekspatriat tersebut sama-sama dianggap sebagai tax resident di kedua negara tersebut untuk tahun pajak 2018. Hal ini menyebabkan ekspatriat tersebut harus dikenakan pajak di dua yuridiksi yang berbeda atas penghasilan yang sama. Penghasilan yang diterima oleh ekspatriat tersebut terdiri dari dua jenis, yaitu penghasilan dari Singapura sehubungan dengan pekerjaannya di Singapura dan penghasilan dari Jepang sehubungan dengan pekerjaannya di Indonesia. Kedua penghasilan tersebut terutang pajak di Singapura karena penghasilan dari Singapura bersumber dari Singapura, sedangkan penghasilan dari Jepang dikirimkan ke Singapura yang menganut sistem remittance base. Kedua jenis penghasilan tersebut wajib dilaporkan dalam SPT Tahunan Orang Pribadi ekspatriat sebagai penghasilan luar negeri dan akan dipajaki di Indonesia yang menganut sistem worldwide income. Untuk menghindari perpajakan berganda, ekspatriat tersebut dapat melakukan klaim kredit pajak luar negeri atas pajak penghasilan luar negeri yang telah dibayarkan.

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This report aims to analyze tax obligations in the Indonesia Individual Tax Returns for a Japanese expatriate. The expatriate runs dual employment roles in two countries, namely Singapore and Indonesia. According to the tax laws of each country, the expatriate is both considered as a tax resident in Singapore and Indonesia for fiscal year 2018. This causes the expatriate to be taxed in two different jurisdictions for the same income. The income received by the expatriate consists of two types, namely income from Singapore in connection with his work in Singapore and income from Japan in connection with his work in Indonesia. Both of these revenues are taxed in Singapore because income from Singapore comes from Singapore, while income from Japan is sent to Singapore which adheres to the remittance base system. Both types of income must be reported by the expatriate in the Indonesia Individual Tax Returns as foreign income and will be taxed in Indonesia which adheres to the worldwide income system. To avoid double taxation, the expatriate can claim foreign tax credit for the foreign income tax that has been paid."

"In order to improving awareness and compliance of taxpayers about their rights and obligations, the understanding about justice from a rule of law and regulation looked into to play an important part in improving awareness and taxpayer compliance. Comprehended level of justice of a rule is hence expected by a taxpayer earn more own awareness and compliance about their obligation of taxation. The target of this research is to analyze the level of justice from an imposition of Tax, which is Income Recognition of bank interest payable write-off, evaluated from principle of taxation justice. In this research, a descriptive analysis method was used by through study of bibliography comparing opinion among experts according to their definition, with rule of law and regulation about Recognition of Income for Bank Interest Payable Write-Off. The evaluation use Model System which assessing a policy by comparing input, Process, and Output of law and regulation policy.

From the analyze result, pulled conclusion that rule of legislation of Income Tax about Recognition of Income for Bank Interest Payable Write-Off Do Not reflect principle of justice either through Horizontal and also Vertical, because Income Recognition [of] according to rule of legislation do not in line with taxpayer ability, if compared to Income Recognition from business transaction besides Interest Payable Write-Off.

Revising rule Article 4 sentence (1) Law of Number 7 Year 1983 about Income Tax as have been altered last with Law of Number 17 Year 2000 related with Recognition of Income for Bank Interest Payable Write-Off would be able to bring constructive benefit, in the effort to improve level of its justice."

"Tesis ini bertujuan untuk menganalisis pengaruh pengetahuan tentang peraturan perpajakan, persepsi keadilan pajak, dan sanksi pajak terhadap kepatuhan pengusaha kecil dan menengah dalam memenuhi kewajiban perpajakan. Adapun variabel-variabel yang akan diteliti adalah pengetahuan tentang peraturan perpajakan, persepsi keadilan pajak, dan sanksi pajak. Sampel dalam penelitian ini adalah usaha kecil dan menengah di SMESCO Mt. Haryono. Penelitian ini dilakukan dengan mengadakan survey kepada pengusaha kecil dan menengah di SMESCO Mt. Haryono. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada pengusaha kecil dan menengah di SMESCO Mt. Haryono. Setelah data terkumpul, pengujian dilakukan dengan metode analisis regresi linear berganda dengan bantuan program SPSS. Hasil penelitian ini adalah pengetahuan tentang peraturan perpajakan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya. Sedangkan persepsi keadilan pajak dan sanksi pajak memiliki pengaruh signifikan terhadap kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya.

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This thesis aims to know the effect of knowledge about taxation regulation, perception of tax justice, and tax sanction to obedience of small and medium entrepreneur in fulfilling tax obligation. The variables to be studied are knowledge of tax regulations, perceptions of tax justice, and tax penalties. The sample in this research is small and medium business in SMESCO Mt. Haryono. This research was conducted by conducting a survey to small and medium entrepreneurs at SMESCO Mt. Haryono. The data was collected by distributing questionnaires to small and medium entrepreneurs at SMESCO Mt. Haryono. After the data collected, the test is done by multiple linear regression analysis method with the help of SPSS program. The result of this research is knowledge of taxation regulation does not have a significant effect to taxpayer compliance in fulfilling its tax obligation. While the perception of tax justice and tax sanction have a significant influence on taxpayer compliance in fulfilling its tax obligations."

"Penelitian ini bertujuan untuk mengevaluasi implikasi perpajakan atas transaksi derivatif di Indonesia. Untuk menutup celah penghindaran pajak melalui penggunaan instrumen derivatif, diperlukan pengaturan perpajakan atas transaksi derivatif di Indonesia. Penelitian ini menggunakan pendekatan kualitatif dengan melakukan studi literatur, studi benchmarking peraturan negara lain, serta wawancara kepada Direktorat Jenderal Pajak dan Konsultan Pajak. Penelitian ini menyimpulkan bahwa tidak terdapat peraturan perpajakan yang komprehensif atas transaksi derivatif di Indonesia sehingga perlunya pengaturan lebih lanjut yang menyelaraskan antara standar akuntansi dan perpajakan di Indonesia. Studi benchmarking menghasilkan bahwa pencatatan dan pengukuran derivatif mengikuti standar akuntansi dan atas perpajakannya dihitung dalam penghitungan PPh Badan. Sehingga pemajakan atas keuntungan transaksi derivatif dikenakan atas realisasi keuntungan di laporan laba rugi setelah dikurangi kerugian bersifat spekulasi. Bila net-off antara keuntungan dan kerugian bersifat spekulasi menghasilkan kerugian maka harus dilakukan koreksi fiskal. Berkaitan dengan pemeriksaan pajak, diperlukan pengaturan kriteria transaksi derivatif dengan kriteria lindung nilai dan spekulasi yang harus ditegaskan dengan mengacu pada kriteria pada PSAK 71: Akuntansi Lindung Nilai.

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This study aims to evaluate the tax implications of derivative transactions in Indonesia. To close the gap in tax avoidance through the use of derivative instruments, it is necessary to regulate the taxation of derivative transactions in Indonesia. This research uses a qualitative approach by conducting a literature study, benchmarking studies of other countries' regulations, as well as interviews with the Directorate General of Taxes and Tax Consultants. This study concludes that there is no comprehensive tax regulation on derivative transactions in Indonesia so that further regulation is needed that harmonizes accounting and taxation standards regarding derivative transaction. Benchmarking studies result that the recording and measurement of derivatives follow accounting standards and their taxation is calculated in the calculation of corporate income tax. Thus, the taxation of gains on derivative transactions is imposed on the realization of gains in the income statement after deducting speculative losses. If the net-off between speculative profits and losses results in losses, a fiscal correction must be made. In relation to tax audits, it is necessary to stipulate criteria for derivative transactions with hedging and speculation criteria which must be reffered to the criteria in PSAK 71: Hedging Accounting."