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"Laporan magang ini mengevaluasi kesesuaian proses perhitungan pajak penghasilan dan pengisian surat pemberitahuan pajak penghasilan badan yaitu formulir SPT 1771 yang dilakukan oleh KKP ABC atas KJPP DEF dengan peraturan perpajakan yang berlaku di Indonesia terutama ketentuan dalam Peraturan Direktur Jenderal Pajak Nomor PER-02/PJ/2019 dan Undang Undang Pajak Penghasilan. Secara umum, hasil evaluasi menunjukan kesesuaian atas proses yang dilakukan dengan peraturan yang berlaku. Namun, kekurangan yang ditemukan dalam prosedurnya adalah tidak diberikannya laporan keuangan yang sudah diaudit dari pihak klien sebagai basis perhitungan dan adanya bagian pada kolom identitas di formulir SPT yang tidak diisi. Hal yang dapat diperbaiki oleh KKP ABC adalah memastikan bahwa laporan keuangan yang sudah diaudit dapat tersedia sebelum melakukan prosedur penghitungan dan pengisian formulir SPT 1771 sehingga angka yang digunakan dapat mencerminkan keadaan finansial klien dengan akurat dan menghindari kebutuhan pembetulan di kemudian hari.

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This internship report evaluates the suitability of the income tax calculation process and filling out the corporate income tax form, namely the SPT 1771 form, carried out by KKP ABC on KJPP DEF with the tax regulations applicable in Indonesia, especially the provisions in the Director General of Taxes Regulation Number PER-02/PJ/2019 and the Income Tax Act. In general, the evaluation results show compliance with the processes carried out with applicable regulations. However, deficiencies found in the procedure were the failure to provide an audited financial report from the client as a basis for calculations and a section in the identity column on the SPT form that was not filled in. To further improve the process, KKP ABC needs to ensure that audited financial reports are available before carrying out the calculation procedure and filling out the SPT 1771 form so that the numbers used can accurately reflect the client's financial situation and avoid the need for corrections later."

"This internship report discusses the evaluation of the practice of calculating Corporate Income Tax and filling out the Annual Tax Returns of PT XYZ that carried out by KKP AAA. The evaluation carried out in this internship report is by assessing the suitability of the procedures carried out by the KKP AAA to the laws in force in Indonesia. The results of this evaluation aim to provide insight into the suitability of the work procedures carried out by KKP AAA and provide constructive recommendations. Based on the results of the evaluation that has been carried out, the procedures used by KKP AAA have generally complied with applicable regulations. Apart from that, this internship report also contains self-reflection drawn from diverse experiences gained during internship, both positive and negative. Through self-reflection, these experiences become more valuable in the process of personal development. By embracing the positive aspects and refining areas for improvement, one can effectively cultivate professionalism for future endeavors.

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Laporan magang ini membahas mengenai evaluasi praktik perhitungan Pajak Penghasilan Badan dan pengisian Surat Pemberitahuan Tahunan Pajak pada PT XYZ yang dilakukan oleh KKP AAA. Evaluasi yang dilakukan dalam laporan magang ini dengan cara menilai kesesuaian prosedur yang telah dilakukan KKP AAA terhadap Undang-Undang yang berlaku di Indonesia. Hasil dari evaluasi ini bertujuan untuk memberikan wawasan mengenai kesusaian prosedur kerja yang dilakukan oleh KKP AAA serta memberikan rekomendasi yang bersifat membangun. Berdasarkan hasil evaluasi yang telah dilakukan, prosedur yang digunakan KKP AAA secara garis besar telah memenuhi peraturan yang berlaku. Selain itu, laporan magang ini juga berisi refleksi diri yang berasal dari berbagai pengalaman yang didapatkan selama magang, baik pengalaman positif maupun negatif. Melalui refleksi diri, pengalaman-pengalaman tersebut menjadi lebih berharga dalam proses pengembangan diri. Dengan mempertahankan aspek positif dan memperbaiki area yang perlu ditingkatkan, hal ini dapat membantu membangun sifat profesionalisme di masa depan."

"ABSTRAKLaporan magang ini membahas mengenai evaluasi terhadap perlakuan dan pelaporan pajak penghasilan PT ABC yang terdiri dari PPh Pasal 4 Ayat 2, PPh Pasal 21, PPh Pasal 23 dan PPh Final PP 23/2018. Evaluasi dilakukan untuk melihat kesesuaian perhitungan dan pelaporan pajak penghasilan dengan ketentuan dan peraturan yang berlaku di Indonesia. Dalam laporan ini, digunakan data perpajakan dan laporan keuangan PT ABC selama tahun 2019 dimulai dari bulan Januari sampai dengan Agustus. Dari hasil analisis, dapat disimpulkan bahwa terdapat kelalaian dalam pemotongan pajak penghasilan sehingga disarankan untuk lebih memperhatikan transaksi-transaksi yang berpotensi dikenai pajak penghasilan.

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ABSTRACT

This internship report discuss about the evaluation of income tax treatment and filing of PT ABC, which are include tax article 4 point 2, tax article 21, tax article 23, and final tax based on PP 23/2018. The objective of this evaluation is to assess the tax compliance of PT ABC to tax regulations applied in Indonesia. This study use taxation data of PT ABC on year 2019 from January until August. From this study result, it is concluded that there are some negligence on tax cutting so that it is recommended to give more attention to the transactions those potentially charged for income tax."

"ABSTRAKLaporan ini membahas tentang perhitungan pajak BUT EMP ABC. BUT EMP ABC merupakan perusahaan yang bergerak di bidang usaha hulu minyak dan gas bumi di wilayah kerja Blok ABC PSC. Dikeluarkannya Peraturan Pemerintah Nomor 79 tentang Biaya Operasi yang Dapat Dikembalikan dan Perlakuan Pajak Penghasilan di Bidang Usaha Hulu Migas menjadi salah satu tujuan pembahasan mengenai laporan ini untuk dapat melihat, menganalisis, dan menguraikan dampak atas peraturan tersebut atas Pajak Penghasilan Minyak dan Gas Bumi BUT EMP ABC. Pemeriksaan atas biaya operasi yang dikembalikan menghasikan adanya temuan-temuan yang tidak sesuai dengan Peraturan Pemerintah Nomor 79 Tahun 2010 sehingga mempengaruhi besaran pajak BUT EMP ABC nantinya.

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ABSTRACTThis report discusses the tax calculation of BUT EMP ABC. BUT EMP ABC is a company that engaged in the upstream oil and gas in the working area of ABC PSC. The issuance of Government Regulation No. 79 of Operating Cost to Returned (cost recovery) and Treatment of Income Tax in Sector Upstream Oil and Gas become one of the main discussion on this report in order to view, analyze, and describe the impact of these regulations on Oil and Gas Income Tax of BUT EMP ABC. The examination of company?s cost recovery resulted in the findings that are not in accordance with Government Regulation No. 79 Year 2010 thus affecting the amount of income tax BUT EMP ABC later."

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Tujuan penulisan laporan magang ini adalah mengevaluasi proses perhitungan, pengisian, dan pelaporan Surat Pemberitahuan Tahunan Pajak Penghasilan (SPT Tahunan PPh) yang dilaporkan oleh ekspatriat sebagai Wajib Pajak Dalam Negeri Indonesia berdasarkan peraturan perundang-undangan perpajakan yang berlaku. Proses evaluasi atas perhitungan, pengisian dan pelaporan SPT Tahunan dijelaskan dengan membandingkan empat kasus SPT ekspatriat yang berbeda kondisi atau sumber penghasilannya. Berdasarkan hasil evaluasi, praktik perhitungan dan pelaporan SPT Tahunan PPh telah sesuai dengan ketentuang perpajakan yang berlaku. Namun, masih terdapat praktik pengisian SPT Tahunan Pajak Penghasilan yang belum sesuai, yaitu ada SPT Tahunan yang tidak dilengkapi dengan daftar harta dan/atau utang serta daftar susunan anggota keluarga. Walaupun dalam pengisian melalui sistem e-Filing dokumen SPT Tahunan tersebut diterima, namun ketidaklengkapkan ini tetap berpotensi untuk dianggap sebagai pelanggaran ketentuan oleh pemeriksa pajak.

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The purpose of writing this internship report is to evaluate the process of calculating, filing, and reporting the Annual Income Tax Return reported by expatriates as Indonesian Tax Resident based on tax legislation that applies to individual taxpayers. The process of evaluating the calculation, filing, and reporting of the Annual Income Tax Return is explained by comparing four cases of expatriate’s Tax Return that have different conditions or sources of income obtained. Based on the evaluation result, it shows that the practice of calculation and reporting of the Annual Income Tax Returns are in accordance with applicable tax legislation. However, there are still some practices in filing the Annual Income Tax Return that are not in accordance with the applicable tax legislation, that is the absence of filing the list of assets and/or liabilities and list of family members. Although in filing out through e-Filing system the Tax Return document is accepted, but this incompleteness has the potential to be considered as a violation of tax legislation by the tax auditor.

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"Laporan ini mengevaluasi proses rekapitulasi PPh (pajak penghasilan) Pasal 23 yang harus disetorkan oleh PT AMI selaku pemotong. Dalam memenuhi kewajiban perpajakannya sehubungan dengan PPh Pasal 23, PT AMI dibantu oleh PT SSRT mulai dari proses rekapitulasi hingga pelaporan SPT Masa. Proses rekapitulasi yang dilakukan terdiri atas tiga aktivitas utama, yakni memeriksa invoice dari vendor PT AMI, menghitung pajak penghasilan, dan memeriksa bukti pendukung reimbursement. Berdasarkan hasil evaluasi, proses rekapitulasi yang dilakukan oleh PT SSRT telah sesuai dengan peraturan perpajakan yang berlaku.

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This report evaluates the recapitulation process of Article 23 of the Income Tax, which has to be settled by PT AMI as a collector. In fulfilling its tax obligation regarding Article 23 of the Income Tax, PT AMI is assisted by PT SSRT from recapitulation process to periodic tax returns submission. The recapitulation process consists of three main activities, which are reviewing invoices from vendors, calculating the income tax, and checking the supporting evidence for reimbursement. The result showed that the recapitulation process performed by PT SSRT has complied with the tax regulations."

"Laporan ini bertujuan untuk mengevaluasi proses rekapitulasi PPh (Pajak Penghasilan) Pasal 23 yang harus disetorkan oleh PT J selaku pemotong. Hasil rekapitulasi PPh 23 memudahkan PT J dalam melakukan perhitungan dan penyetoran PPh 23 dan pelaporan SPT Masa PPh 23. Berdasarkan hasil evaluasi, proses rekapitulasi PPh 23 yang dilakukan oleh PT J telah sesuai dengan ketentuan peraturan perpajakan yang berlaku.

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This report evaluates the recapitulation process of Article 23 Income Tax Payable, which should be settled by PT J as a collector. The result of recapitulation of Article 23 Income Tax Payable assist PT J in calculation and settle Article 23 Income Tax Payable and periodic tax return submission. Based on the result of evaluation, the recapitulation process performed by PT J has complied with the tax regulation."

"Laporan magang ini bertujuan untuk mengevaluasi proses Sidang Banding Pajak Penghasilan Badan yang berfokus pada proses banding pajak PT BAG, produsen bahan kimia dan bahan industri, serta tantangan yang mereka hadapi dalam menyusun dokumen pendukung banding Pajak Penghasilan Badan yang diwakili oleh kuasa hukum konsultan KAP AI. Dengan melakukan metode penelitian kualitatif, penelitian ini bertujuan untuk memberikan wawasan tentang kesulitan PT BAG dan mengusulkan solusi untuk mengatasinya. Penelitian ini melibatkan wawancara dengan konsultan pajak PT BAG dan memeriksa dokumen yang relevan. Temuan penelitian BAG mengalami kesulitan mendapatkan dokumentasi yang relevan dari penyedia layanan pihak ketiga dan kebingungan seputar persyaratan khusus untuk setiap dokumen. Laporan ini mengusulkan beberapa solusi untuk mengatasi tantangan ini, seperti mengembangkan pedoman yang lebih tepat untuk kompilasi dokumen dan membangun hubungan kerja yang lebih dekat antara konsultan pajak dan penyedia layanan pihak ketiga. Pada akhirnya, laporan ini memberikan wawasan berharga tentang proses banding pajak di Indonesia dan menyoroti pentingnya penyusunan dokumen praktis dalam mencapai hasil banding yang sukses.

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This internship report aims to evaluate the Tax Appeal Hearings process of Corporate Income Tax, which focuses on the tax appeal process of PT BAG, a manufacturer of chemicals and industrial materials, and the challenges they faced in compiling supporting documents for their Corporate Income Tax appeal represented by attorneys for KAP AI consultants. By conducting qualitative research methods, the study aims to provide insights into PT BAG's difficulties and propose solutions to overcome them. The research involved interviews with PT BAG's tax consultants and examining relevant documents. The study findings BAG encountered difficulties obtaining relevant documentation from third-party service providers and confusion around the specific requirements for each document. The report proposes several solutions to address these challenges, such as developing more precise guidelines for document compilation and establishing closer working relationships between tax consultants and third-party service providers. Ultimately, the report provides valuable insights into the tax appeal process in Indonesia and highlights the importance of practical document compilation in achieving a successful appeal outcome."

"Revision occurred on Annual Corporate Income Tax Returns (Surat Pemberitahuan Tahunan) commenced from year 2002 is the application of financial statements of financial accounting system as main data resource to fulfill them. The previous development is that all companies either issuing obligations traded to public (as public companies) or others company since book year of 2001 should apply Statement of Financial Accounting Standard (Pernyataan Standar Aktuitansi Keuangan/PSAK) 46 entitled ?Accounting for Income Taxes? for their accounting policy.In this research there are two main research questions to be revealed. Firstly, It PSAK 46 application may result in financial statements as calculation base of Owed Income Tax on Annual Corporate Income Tax Returns is. Secondly, It possible to align format of Annual Income Tax Retum presentation suitable with resulted financial statements from PSAK 46's application is.The implementations of self assessment system by trusting corporate tax payers for calculating by their self regarding total Owed Income Tax both efficiently and effectively, are require any data resource as material for fulfilling Annual Income Tax Returns? form. Financial statements as final result of process or accounting cycle providing information on financial position, performance and changes of financial position of any company will give benefit for most of users in making economic decisions. PSAK 46 implement calculation of current tax expense and deferred tax expense as set of profit or loss calculation closure for one accounting period, subsequently, it will be presented in profit or loss statement (income statement). Financial items related with such tax imposition acquisition are very benefit when company as Corporate Tax Payer will fulfill form of Annual Tax Rettm1s(form 1771).The research methodology in this thesis is social qualitative research method by descriptive description. Its objective is to reveal and clarify a real subject and object of research. This research is conducted against twelve Corporate Tax Payers who applied PSAK 46. Conveniently and accidentally, the samples are obtained from Optimizing Team of State Revenue. Materials and research data among them financial statements resulted from financial accounting implementation and Annual Corporate Income Tax Returns (a complete set of form 1771) for book or fiscal year 2002.Those twelve Corporate Tax Payers at accounting accounts relating with Income Tax in income statement and notes for financial statements - as its value adjustment finance - had presented the data value same as announced at Annual Tax Returns. These data value similarity at Annual Tax Retums are found at (a) form 1771-I : (1) accounting net income (pretax accounting income) and (2) fiscal net income; and (b) form 15771 : (1) taxable income and (2) owed income tax. Generally, the models or formats of Corporate Income Tax Retums having been revised since 2002, especially for form 1771-I (Calculation of Fiscal Net Income), it had been able to accomodate iinancial statements information resulted from PSAK 46. But, for some certain segments, e.g, Accounting Net income on Other Business Expenses segment specially (subsegment 1.c), Positive and Negative Fiscal Adjustments (segments of 3 and 4), they are necessary improved in order to suitable with resulted financial statements Bom PSAK 46 application. On segment 2 regarding Income had been imposed Final Income Tax and income excluding tax objects, had not been related with form l77l-IV.Research result as had been revealed in this thesis present suggestions to Directorate General of Fiscal in order to improve form 1771-I on those segments above while considering convenience, simplicity, compatibility with financial accounting standard and integrated with other 177] forms. Specially, for fiscal adjustments segment, it is suggested to issue guide or practical instructions for abridging adjustment among juridical and fiscal aspects using financial aspects from financial accounting standard (PSAK 46)."

"Laporan magang ini secara umum membahas mengenai evaluasi persiapan sidang formal atas sengketa banding pajak (Pajak Penghasilan) PPh Badan PT DRM. Proses persiapan ini dilakukan oleh NCT Indonesia, sebagai konsultan pajak dan juga kuasa hukum perpajakan dari PT DRM. Laporan ini secara lebih lanjut akan mengevaluasi kesesuaian dokumen yang disiapkan dengan peraturan perundang-undangan yang berlaku di Indonesia, serta proses yang dilakukan dalam mempersiapkan dokumen administratif tersebut. Hasil dari evaluasi ini menunjukan bahwa seluruh dokumen yang telah dipersiapkan oleh NCT Indonesia sudah sesuai dengan peraturan perundang-undangan yang berlaku dan proses yang dilakukan juga sudah efektif. Laporan ini juga membahas mengenai refleksi diri selama menjalankan aktivitas magang serta tindak lanjut yang akan dilakukan setelahnya.

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In general, this internship report discusses the evaluation of preparation for a formal tax trial on the tax appeal dispute for corporate income tax of PT DRM. This preparation process was carried out by NCT Indonesia, as a tax consultant and also a tax attorney from PT DRM. This report will further evaluate the compatibility of the documents prepared with the laws and regulations in Indonesia, as well as the processes involved in preparing these administrative documents. The results of this evaluation show that all documents that have been prepared by NCT Indonesia are in accordance with the applicable laws and regulations and the processes carried out have also been effective. This report also discusses self-reflection during internship activities and follow-up actions that will be carried out afterwards."