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"[ABSTRAKLaporan magang ini membahas mengenai proses pemberian jasa suratpemberitahuan pajak penghasilan tahunan Orang Pribadi yang dilakukan oleh PT.XYZ terhadap klien individu yang merupakan Wajib Pajak Dalam Negeri baikyang berasal dari Indonesia maupun dari luar negeri. Fokus pembahasan yaituproses pembuatan SPT Tahunan OP oleh PT. XYZ, alasan tidak menggunakandan dampak jika menggunakan sistem e-filing, serta analisisnya. Informasi seputare-filing didapatkan dengan metode wawancara mendalam. Berdasarkanpembahasan, proses pembuatan SPT Tahunan OP sudah sesuai dengan peraturanyang berlaku. Kendala atas penggunaan e-filing sebetulnya tidak berlaku bagioutbond assignees, tapi tetap ada proses yang dilakukan secara manual. Namunbagi inbond assignees perhitungan PPh terhutang menjadi penghambat untukmenerapkan sistem e-filing.

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ABSTRACTThe objective of the report is to discuss the process of services provided forannual individual tax returns conducted by PT. XYZ to the assignees who areResident Taxpayers both from Indonesia and foreign countries. The reportfocusing on: the process of preparing annual tax returns for individual conductedby PT. XYZ, reasons why they decided not to use e-filing system and the impactif they are using it, as well as the analysis. Information about e-filing are collectedthrough in-depth interview. Based on the observation, the process of preparingannual individual tax returns has complied with the regulations applied. Theconstraints concerning the use of e-filing system can actually is not valid foroutbond assignees, but still require some process to be done manually. Howeverfor inbond assignees the tax liability calculation is become constraint toimplement e-filing system., The objective of the report is to discuss the process of services provided forannual individual tax returns conducted by PT. XYZ to the assignees who areResident Taxpayers both from Indonesia and foreign countries. The reportfocusing on: the process of preparing annual tax returns for individual conductedby PT. XYZ, reasons why they decided not to use e-filing system and the impactif they are using it, as well as the analysis. Information about e-filing are collectedthrough in-depth interview. Based on the observation, the process of preparingannual individual tax returns has complied with the regulations applied. Theconstraints concerning the use of e-filing system can actually is not valid foroutbond assignees, but still require some process to be done manually. Howeverfor inbond assignees the tax liability calculation is become constraint toimplement e-filing system.]"

"Pajak karbon merupakan hal baru yang akan diterapkan di Indonesia. Penerapan pajak karbon oleh Pemerintah dilakukan tidak serentak melainkan melihat dari kesiapan masing-masing sektor industri. PT XYZ yaitu perusahaan yang memproduksi baja dengan skala besar di Indonesia, merupakan salah satu potensi objek pajak atas pemberlakuan penerapan pajak karbon setelah tahun 2025. Penelitian sebelumnya menunjukkan analisis dampak akibat penerapan pajak karbon dan analisis teknologi produksi yang rendah karbon, namun belum ada yang melakukan evaluasi terhadap kesiapan strategis penerapan pajak karbon secara komprehensif. Tujuan penelitian ini adalah menganalisis dampak penerapan pajak karbon berdasarkan pendekatan rantai nilai Porter dan melakukan evaluasi kesiapan strategis penerapan pajak karbon berdasarkan 8 penentu pada Economic Research Institute for ASEAN and East Asia (ERIA) Industry 4.0 Readiness Assessment for The Circular Economy. Metode yang digunakan pada penelitian ini adalah studi kasus pada PT XYZ, melalui pengumpulan data dengan metode wawancara dan analisis dokumentasi. Hasil temuan dari studi ini adalah terdapat dampak kenaikan biaya operasi dan investasi jika pajak karbon diimplementasikan. Namun secara jangka panjang penerapan pajak karbon akan berdampak pada efisiensi biaya energi, penurunan beban pajak dan dampak lingkungan, serta meningkatkan citra perusahaan. Selanjutnya, hasil temuan mengenai tingkat kesiapan bahwa PT XYZ berada pada skala siap untuk implementasi pajak karbon. Atas analisis dampak dan evaluasi kesiapan yang sudah dilakukan, maka terdapat beberapa rekomendasi yang dapat diterapkan oleh perusahaan.

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The carbon tax is a new initiative that will be implemented in Indonesia. The implementation of the carbon tax will not be carried out simultaneously but depends on the readiness of each industrial sector. PT XYZ is one of the biggest steel production businesses in Indonesia, may be one of the potential carbon tax objects in 2025. Previous research has resulted in an impact analysis of carbon tax implementation and low-carbon production technology, but none has comprehensively evaluated the industry's readiness to apply carbon tax. This study analyzes the impacts of carbon tax implementation based on Porter's value chain approach and assessed company strategic readiness based on eight determinants mentioned in the Economic Research Institute for ASEAN and East Asia (ERIA) Industry 4.0 Readiness Assessment for The Circular Economy. The method used in this research is a case study at PT XYZ through interview and documentation analysis. The findings of this study are that there is an impact of increasing operating and investment costs if the carbon tax is implemented. However, in the long term, implementing a carbon tax will have an impact energy costs efficiency, reduction in tax expense and environmental effects as well as improve the company image. Furthermore, the findings regarding the level of readiness that PT XYZ is at a ready scale for carbon tax implementation. Based on the impact analysis and readiness evaluation that has been carried out, several recommendations can be applied by the company."