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"Regulasi pembukuan dengan stelsel kas (pembukuan sederhana) telah berlaku sejak tahun 2022 menyasar Wajib Pajak dengan peredaran bruto tertentu. Namun, terhitung sudah 2 tahun diberlakukan dalam PMK 54/2021, regulasi ini belum menunjukkan dampak yang signifikan terhadap objek regulasi itu sendiri. Pemilihan Kota Depok sebagai lokus penelitian dengan melihat angka pertumbuhan terbaik diantara kota-kota di Provinsi Jawa Barat. Hal itulah yang mendasari penelitian ini dilakukan dengan tujuan untuk mengetahui tingkat pengetahuan WP dengan peredaran bruto tertentu terhadap regulasi pembukuan sederhana di Kota Depok dan menganalisis determinan preferensi WP bersangkutan terhadap penggunaan regulasi pembukuan sederhana yang ditinjau dari asas keadilan dan kemudahan administrasi. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dengan teknik pengumpulan data melalui survei, dilengkapi dengan teknik kualitatif melalui upaya wawancara mendalam, dan studi kepustakaan. Hasil penelitian ini menunjukkan bahwa tingkat pengetahuan WP dengan peredaran bruto tertentu terhadap regulasi pembukuan sederhana berada pada kategori “mengingat”/level C1 dan tergolong sebagai tingkat pengetahuan yang rendah. Kemudian, terkait dengan determinan preferensi WP terhadap regulasi ini diketahui bahwa faktor kemudahan menjadi determinan yang paling dominan terasa oleh WP dibandingkan determinan lainnya. Kondisi ini seharusnya dapat terus diperbaiki oleh WP bersangkutan dengan meningkatkan kesadaran diri untuk dapat memahami regulasi yang terkait bisnisnya. Selain itu, perlunya keterlibatan pemerintah untuk menyediakan tools yang mampu memudahkan penyelenggaraan regulasi pembukuan sederhana ini. Pemerataan sosialisasi seharusnya juga menjadi hal yang lebih diperhatikan oleh pembuat regulasi agar “bahasa kemudahan” lebih mudah dipahami oleh objek regulasi.

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Regulations on cash basis accounting (simple bookkeeping) have been in effect since 2022, targeting taxpayers with certain gross turnover. However, despite the implementation of PMK 54/2021 for two years, this regulation has not yet shown a significant impact on its regulation objects. Depok City was chosen as the research site due to its strong growth rates compared to other cities in West Java Province. This forms the basis of research, which aims to assess the level of knowledge among taxpayers with specific gross turnovers regarding the simple bookkeeping regulations in Depok City, and to analyze the determination of taxpayers' preferences for using these regulations, focusing on principles of equity and ease of administration. The research approach used is quantitative, with data collected through surveys, complemented by qualitative techniques including in-depth interviews and literature review. The research findings indicate that taxpayers' knowledge levels regarding simple bookkeeping regulations fall within the 'remember' category/level C1, indicating a low level of knowledge. Furthermore, convenience is identified as the predominant determinant felt by  taxpayers' preferences for these regulations compared to other factors. This highlights the need for taxpayers to enhance their self-awareness and understanding of regulations relevant to their businesses. Additionally, government involvement is crucial in providing tools that facilitate compliance with these regulations. It is also imperative for regulators to ensure equitable distribution of information campaigns to enhance understanding among regulatory subjects about the benefits of compliance."

"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."

"Perekonomian Indonesia sebagian besar ditopang oleh UMKM. Pemerintah berupaya mendorong voluntary tax compliance UMKM sebagai wajib pajak dengan peredaran bruto tertentu, dengan menerapkan perubahan kebijakan presumptive tax melalui PP 23 Tahun 2018. Penelitian dilakukan menggunakan model Fixed Effect pada level agregat 34 provinsi di tahun 2015-2019, untuk menguji dampak penerapan PP 23 Tahun 2018 terhadap pendaftaran wajib pajak dengan peredaran bruto tertentu dibandingkan kebijakan presumptive tax sebelumnya. Hasil penelitian menunjukkan bahwa penerapan PP 23 Tahun 2018 secara signifikan berhasil meningkatkan pendaftaran wajib pajak dengan peredaran bruto tertentu. Berdasarkan hasil estimasi juga ditemukan beberapa variabel kontrol yang berpengaruh positif dan signifikan, yaitu variabel KREDIT dan variabel SelfEmploy2.

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The Indonesian economy is largely supported by MSMEs. The government is trying to encourage voluntary tax compliance for MSMEs as taxpayers with certain gross turnover, by implementing changes to the presumptive tax policy through PP-23/2018. The research was conducted uses the Fixed Effect model at the aggregate level of 34 provinces in 2015-2019, to test the impact of implementing PP-23/2018 on taxpayer registration with certain gross turnover compared to the previous presumptive tax policy. The results of the study show that the application of PP-23/2018 has significantly succeeded in increasing the registration of taxpayers with a certain gross turnover. Based on the estimation results, it was also found that several control variables had a positive and significant effect, namely the CREDIT and the SelfEmploy2."

"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 akses pelayanan e-Samsat bagi Wajib pajak dalam aktivitas pemenuhan kewajiban kendaraan bermotor tahunan di Provinsi DKI Jakarta. Namun keberadaan inovasi e-Samsat ini nampaknya tidak menciptakan dampak yang signifikan. Oleh karena itu penulis tertarik melakukan riset terkait dengan akses pelayanan e-Samsat. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui mixed-method, yaitu metode kuantitatif dengan survei dan kualitatif dengan wawancara mendalam dan studi kepustakaan. Responden dalam penelitian ini berjumlah 145 responden yang berasal dari Provinsi DKI Jakarta. Hasil penelitian dengan kecenderungan pada kategori baik sebesar 86,9% menunjukkan kontradiksi dengan realita implementasi di lapangan dan pernyataan Wajib Pajak yang tersebar di berbagai ulasan sosial media. Hal tersebut didukung dari penilaian dimensi yang tercakup ke dalam kategori baik, yaitu dimensi approachability, availability and accommodation, affordability, dan appropriateness. Sedangkan satu dimensi masuk ke dalam kategori cukup, yaitu dimensi acceptability. Hasil yang cenderung baik ini tidak sepenuhnya sempurna, masih terdapat berbagai catatan untuk penyempurnaan inovasi.

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This study aims to analyze access to e-Samsat services for taxpayers in annual motor vehicle liability activities in DKI Jakarta Province. However, the existence of this e- Samsat innovation has no significant impact. Therefore, the authors are interested in researching access to e-Samsat services. This study uses a quantitative approach with data collection techniques through mixed methods, namely quantitative methods with surveys and qualitative methods with in-depth interviews and literature studies. Respondents in this study found 145 respondents from DKI Jakarta Province. The study results with a tendency in the good category of 86.9% show a contradiction with the reality on the ground and the statements of taxpayers scattered in various media reviews. This is supported by assessing the dimensions included in the excellent category, namely the dimensions of approachability, availability and accommodation, affordability, and suitability. In contrast, one dimension is included in the good category, namely the acceptability dimension. The results that tend to be good are not entirely perfect, and there are still various notes for improving innovation."

"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."

"ABSTRACTVAT refund is one of a Taxpayer right to be requested to the Tax Authority. However the VAT and can not automatically be received by the taxpayer. There are many requirements and edures to be followed up by them. Since there are many delinquencies in the application of VAT Refund by the Taxpayer on August 2006 the Director General of Taxes issued the new y concerning the procedures for requesting the VAT Refund. The procedures for the VAT application in accordance with the new policy is more strict to avoid any government loss by the VAT refund.In the Taxpayer side, the new policy must be faced wisely by arranging od tax planning in order to obtain their VAT Refund. A good tax planning can minimize rrections made by the Tax Authority in the process of the VAT Refund application and maximize the benefit for the Taxpayer"

"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."

"ABSTRACTIn the year 2015, the realization of Indonesia tax revenue only reached 81.5% from the target that set by government. There are three main causes of the weak of tax collection in Indonesia: the low levels of taxpayer's compliance ( approximately 40% ), the leakage of state revenue, and the small base of taxpayer. One alternative to overcome the problem is by implementing tax amnesty policy which will be published at the end of July 2016. In order to make the tax amnesty policy success, the government must consider supporting and inhibiting factors to reach its success. This research aims at understanding the supporting factors and inhibiting factors for tax amnesty by studying experiences from other countries that have implemented tax amnesty policy (such as: Ireland, Argentina, India, Colombia, Italy, and South Africa), including Indonesia in the past. This research uses qualitative method with data collection through literature studies and field research by interview to key informants from the related stakeholders. The research results revealed that the supporting factors and the inhibiting factors for tax amnesty policy which must be considered are attractive tax facility, massive dissemination to the community, legal certainty, organized data base, and post-tax amnesty law enforcement. "

"Kepatuhan wajib pajak dalam membayar pajak masih jauh dari harapan. Hal ini terbukti dari tingkat tax ratioyang masih rendah, yaitu sebesar 10.3%. Untuk itu, pemerintah melakukan reformasi perpajakan untuk perbaikan dan perubahan mendasar dalam penggunaan tekonologi dan informasi, serta memperbaiki kualitas sumber daya manusia dalam rangka meningkatkan kepatuhan wajib pajak. Di samping itu, pemerintah juga menggalakkan beberapa program lain, seperti peningkatan kualitas pelayanan, sosialisasi pajak, dan pemberian sanksi bagi WP yang melanggar aturan perpajakan. Dengan adanya berbagai program pemerintah tersebut, penulis ingin mengetahui program mana sajakah yang berpengaruh secara signifikan dalam meningkatkan kepatuhan wajib pajak. Dengan demikian, program tersebut dapat menjadi fokus utama dalam menangani permasalahan perpajakan, khususnya dalam rangka peningkatan kepatuhan wajib pajak. Penelitian ini dilakukan untuk menganalisis pengaruh modernisasi sistem administrasi perpajakan, kualitas pelayanan, sosialisasi pajak, pengetahuan mengenai pajak, dan sanksi perpajakan terhadap kepatuhan wajib pajak. Penelitian kuantitatif dilakukan pada 107wajib pajak se-Jabodetabek dengan menggunakan kuesioner yang telah diuji validitas dan reliabilitasnya. Responden penelitian ini didominasi oleh laki-laki, dengan sebagian besar termasuk dalam kelompok usia remaja. Pendidikan terakhir responden didominasi oleh Sarjana dengan pekerjaan sebagai karyawan. Domisili responden terbanyak di Jakarta. Modernisasi sistem administrasi perpajakan, kualitas pelayanan, sosialisasi pajak, pengetahuan mengenai pajak, dan sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, baik sendiri maupun secara simultan. Modernisasi sistem administrasi perpajakan, kualitas pelayanan, sosialisasi pajak, pengetahuan mengenai pajak, dan sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak.

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Taxpayers compliance is still far from expectations. This is proven by the tax ratio that is still low, which is 10.3%. To that end, the government has carried out tax reforms for fundamental improvements and changes in the use of technology and information, as well as improving the quality of human resources in order to increase the needs of taxpayers. In addition, the government also promotes several other programs, such as improving the quality of tax services, tax sosialization, and sanctions for taxpayers who require taxation rules. With the various government programs, the authors want to know which programs are important in increasing taxpayer obligations. Thus, the program can become the main focus in taxation settlement, specifically in the framework of increasing the taxpayers compliance. The aim of this research is to analyze the effect of the modernization of the tax administration system, service quality, tax socialization, tax knowledge, and tax sanction on taxpayer compliance. Quantitative research is conducted on 107 Jabodetabek taxpayers using a questionnaire that has been tested for validity and reliability. The respondents of this study were dominated by men, with most of them in the adolescent age group. The last education of the respondents was dominated by Bachelor with employment as an employee. Most of the respondents are in Jakarta. Modernization of the tax administration system, service quality, tax socialization, tax knowledge, and tax sanctions have a positive and significant effect on taxpayer compliance. Modernization of the tax administration system, service quality, tax socialization, tax knowledge, and tax are positive and significant to the taxpayers compliance.

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