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"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."

"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."

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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 magang ini membahas mengenai evaluasi atas praktik pengisian SPT Pajak Penghasilan pada PT ABC dan refleksi diri atas pengalaman magang yang telah dilakukan. Pengisian SPT ini dilakukan oleh Mirian Indonesia, sebagai konsultan bisnis dalam bidang perpajakan. PT ABC merupakan sebuah perusahaan yang bergerak dalam usaha pertambangan yang dengan rutin membayarkan pajaknya sesuai dengan SPT setiap tahunnya. Evaluasi yang dilakukan dalam laporan magang ini terkait dua hal utama, yaitu pengisian pada formulir SPT 1771 dan lampiran khusus SPT. Evaluasi dilakukan berdasarkan ketentuan yang ada pada Peraturan Direktur Jenderal Pajak Nomor PER-19/PJ.2014 mengenai Petunjuk Pengisian Surat Pemberitahuan Tahunan Pajak Penghasilan Wajib Pajak Badan. Hasil dari evaluasi yang dilakukan adalah adanya kesesuaian dengan penilaian dari senior in charge dan beberapa hal yang kurang sesuai dengan petunjuk teknik yang ada pada Peraturan Direktur Jenderal Pajak Nomor PER-19/PJ.2014 mengenai Petunjuk Pengisian Surat Pemberitahuan Tahunan PajakPenghasilan Wajib Pajak Badan.

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ABSTRACTThis report discusses the evaluation of corporate annual tax return filling at PT ABC and self reflection on the internship experience that has been done. The tax return filing was conducted by Mirian Indonesia, as a business consultant in the taxation field. PT ABC is a company engaged in the mining business that routinely pays taxes according to the annual tax return. The evaluation carried out on this report is related to two main things, filling in the SPT form 1771 and the special attachment of the annual tax return. The evaluation carried out based on the provisions in the Regulation of the Director Generalof Tax Number PER-19 / PJ.2014 regarding Instructions for Completing Annual Tax Returns for Corporate Taxpayers. The result of the evaluation is the conformity with the assessment of the senior in charge and some things that are lacking in accordance with the technical Instructions in the Regulation of the Director general of taxation number PER-19/PJ. 2014 on the annual notice of Income tax law."

"Penelitian ini merupakan penelitian deskriptif analitis yang bertujuan untuk menganalisis metode perhitungan PPh Pasal 21 dalam upaya manajemen pajak dengan menjadikan PT. X sebagai studi kasus. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam dan studi dokumentasi. Setelah melakukan analisa, hasil dari penelitian ini menunjukan bahwa antara metode nett dan gross up terdapat kelebihan dan kekurangan. Kedua metode tersebut dapat digunakan sebagai sarana manajemen pajak bagi perusahaan apabila digunakan pada waktu yang tepat. Metode PPh Pasal 21 yang dipilih oleh perusahaan juga bukan merupakan loopholes bagi fiskus. Metode perhitungan PPh Pasal 21 apapun boleh digunakan oleh perusahaan karena pemilihan metode merupakan kesepakatan antara pekerja dengan pemberi kerja. Walaupun di sisi lain gross up dapat menjadikan beban PPh Pasal 21 sebagai pengurang di PPh Badan namun, metode gross up justru membuat perusahaan mengeluarkan biaya yang lebih banyak dibandingkan metode nett. Meskipun beban PPh Pasal 21 yang dihitung menggunakan metode nett tidak dapat dijadikan biaya pengurang di PPh Badan karena merupakan bentuk natura/kenikmatan, tetapi metode nett membuat perusahaan mengeluarkan biaya yang lebih sedikit dibandingkan metode gross up. PT. X dapat menggunakan metode mix method dimana untuk level jabatan Manajer ke atas menggunakan metode gross up dan level jabatan supervisor ke bawah menggunakan metode nett agar perusahaan dapat mengefisiensikan beban PPh Badan. Mengingat untuk jabatan Manajer ke atas membutuhkan pengeluaran atas penghasilan yang lebih besar dibanding metode nett.

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This research is an analytical descriptive study that aims to analyze the method of calculating Income Tax Article 21 in an effort to tax management by making PT. X as a case study. This study uses a qualitative approach with data collection techniques through in-depth interviews and documentation studies. After analyzing, the results of this study indicate that between the nett and gross up methods there are advantages and disadvantages. Both methods can be used as a means of tax management for companies if used at the right time. The PPh Article 21 method chosen by the company is also not a loophole for the tax authorities. Any method of calculating Income Tax Article 21 may be used by the company because the choice of method is an agreement between the worker and the employer. Although on the other hand gross up can make the burden of Article 21 income tax a deduction in corporate income tax, the gross up method actually makes the company spend more money than the net method. Although the Article 21 income tax expense calculated using the net method cannot be used as a deduction for corporate income tax because it is a form of in-kind/enjoyment, the nett method makes the company pay less than the gross up method. PT. X can use the mix method, where for the manager position level and above it uses the gross up method and the supervisor position level down uses the net method so that the company can streamline the burden of corporate income tax. Considering that for managerial positions and above, expenditure on income is greater than the net method."

"Laporan ini menjabarkan mengenai perlakuan, penghitungan dan pelaporan pajak penghasilan ekspatriat sebagai wajib pajak dalam negeri yang memperoleh penghasilan dari Indonesia. Pada tahun pajak yang berjalan, yaitu Tahun Pajak 2014, pasangan ekspatriat (istri) juga bekerja dan menerima penghasilan dari satu pemberi kerja serta diberikan NPWP baru yang mengakibatkan pelaporan pajak penghasilan antara suami dan istri dilakukan secara terpisah dengan status perpajakan MT. Namun melalui pengamatan lebih lanjut, pasangan ekspatriat ini memiliki alternatif lain dalam perlakuan, penghitungan, dan pelaporan pajak penghasilan mereka yang secara tidak langsung lebih memudahkan dan menghemat usaha, uang dan waktu.

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This report explains about expatriate's individual income tax treatment, calculation and filing tax as Indonesian tax resident who get monthly income from Indonesia. In the current tax year, which is Tax Year 2014, spouse of this expatriate (wife) works and receives regular income from one employer and accepted new tax identification number that leads to separate tax filing between husband and wife with filing status as "MT". After a further observation, the expatriate can do another alternative income tax treatment, calculation and filing tax which is easier, spend less effort, time and money."

"Laporan magang ini bertujuan untuk mengevaluasi proses perhitungan dan pembuatan surat pemberitahuan tahunan bagi ekspatriat Jepang yang diterapkan di PT. AAA. Salah satu ekspatriat Jepang, yang berstatus sebagai Wajib Pajak Dalam Negeri dan memiliki penghasilan dari kantor pusat di Jepang serta dari kantor cabang di Indonesia, digunakan sebagai subjek ilustrasi dalam laporan magang ini. Perhitungan pajak tersebut mengikuti basis worldwide income sesuai dengan peraturan-peraturan perpajakan yang berlaku. Sedangkan, pelaporan surat pemberitahuan tahunan juga diikuti dengan worldwide assets and liabilities. Laporan ini menggunakan berbagai Undang-Undang Perpajakan, Surat Direktur Jenderal Pajak, serta Peraturan Menteri Keuangan Republik Indonesia sebagai kerangka evaluasi. Berdasarkan hasil evaluasi yang telah dilakukan dalam laporan ini, proses perhitungan dan pembuatan Surat Pemberitahuan Tahunan Orang Pribadi Tahun 2021 yang diterapkan di PT. AAA atas ekspatriat Jepang sudah sesuai dengan peraturan-peraturan perpajakan yang berlaku.

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This internship report aims to evaluate the calculation and preparation process, used by PT. AAA, for Japan expatriates’ annual tax return. One of Japan’s expatriates which is a Wajib Pajak Dalam Negeri and receives income from both the individual’s company’s headquarters in Japan and branch office in Indonesia, is used as an illustration in this internship report. The tax calculation uses the worldwide income basis in accordance with the relevant tax laws. In addition, the reporting of his/her annual tax return also utilizes the worldwide assets and liabilities bases. This report uses various Undang-Undang Perpajakan, Surat Direktur Jenderal Pajak, and Peraturan Menteri Keuangan Republik Indonesia as the evaluation framework. Based on the evaluation done, the calculation and preparation process, used by PT. AAA, for Japan expatriates’ annual tax return is in accordance with the relevant tax laws."

"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)."

"Penelitian ini dilatarbelakangi oleh pelaksanaan nilai-nilai budaya perusahaan terkait kualitas layanan, kualitas proses, tingkat kedisiplinan, dan kepatuhan terhadapStandard Operating Procedure (SOP) pada suatu organisasi. Dengan mengambil kasus komunikasi keorganisasian di Bank DKI, tujuan penelitian adalah mengevaluasi peran komunikasi terhadap penerapan budaya perusahaan di lingkungan internal Bank DKI. Penelitian ini menggunakan teori Smith (2005) mengenai tiga tingkatan tujuan program organisasi dan teori evaluasi program komunikasi. Penelitian dengan pendekatan kualitatif melalui metode wawancara ini menghasilkan kesimpulan bahwa perlunya komitmen dari manajemen untuk fokus memperbaiki nilai-nilai budaya perusahaan dan meningkatkan kinerja bisnis melalui proses SOP yang benar dan melaksanakan fungsi risk and compliance dalam menjalankan proses bisnis.

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This research is based on the implementation of corporate culture related to service standard, process quality, disciplinary, and level of conformation of an organization’sStandard Operating Procedure(SOP) in an organization. Using anorganizational communication case in Bank DKIfor the research sample, the goal is to evaluate the function of communication on the implementation of internal corporate culture applicationinBank DKI. This research uses Smith’s Theory (2005) on the three levels of organizational program and communication evaluation. Using qualitative approach utilizing interview method to a conclusion that management commitment is needed to focus on improving its corporate culture value and enhancing business productivity by implementing SOP correctly and executing risk and compliance function on business process."

"Laporan magang ini bertujuan membahas evaluasi prosedur audit yang dilakukan oleh KAP ASA atas akun Utang Pajak PPh 21 PT ARB. Proses audit yang dievaluasi merupakan proses audit yang dilakukan atas audit laporan keuangan PT ARB untuk periode yang berakhir pada Maret 20X1. Prosedur audit atas akun Utang PPh 21 yang dilakukan oleh KAP ASA mencakup prosedur vouching dan tracing. Prosedur vouching mencakup dokumen seperti Surat Pemberitahuan (SPT), Bukti Penerimaan Elektronik (BPE), Bukti Penerimaan Negara (BPN), dan dokumen lainnya. Prosedur tracing mencakup tie-up procedure dan equalization procedure. Secara keseluruhan, prosedur audit atas akun Utang PPh 21 yang dilakukan oleh KAP ASA telah sesuai dengan International Standard on Auditing (ISA), peraturan perundangan-undangan di bidang perpajakan, dan juga Steven Collings (2011).

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This internship report aims to discuss the evaluation of substantive audit procedures carried out by KAP ASA on ARB Entity’s Income Tax Art 21 Payable. The audit process that is evaluated is an audit process carried out on the audit of ARB Entity’s 20X1 financial statement. The audit procedures for Income Tax Art 21 Payable carried out by KAP ASA includes vouching and tracing procedures. Vouching procedures are conducted for some supporting documents, such as Surat Pemberitahuan (SPT), Bukti Penerimaan Elektronik (BPE), Bukti Penerimaan Negara (BPN), and other documents. Tracing procedures include tie-up and equalization procedure. Overall, the audit procedures carried out by KAP ASA were in accordance with the International Standard on Auditing (ISA), laws and regulations in the field of taxation, as well as Steven Collings (2011)."