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Abstrak :
E-Filing merupakan salah satu bentuk adopsi teknologi yang dapat meningkatkan efektivitas dan efisiensi pelaporan surat pemberitahuan yang hanya akan terjadi apabila Wajib Pajak terus menggunakan e-Filing. Berdasarkan konsep relationship quality, kepuasan dan kepercayaan dapat memengaruhi keberhasilan jangka panjang layanan sehingga dapat digunakan sebagai anteseden niat penggunaan berkelanjutan. Persepsi Wajib Pajak atas e-filing terbentuk dari pengalaman menggunakan e-Filing. Oleh karena itu, penelitian ini bertujuan untuk mengetahui pengaruh kualitas layanan elektronik terhadap kepuasan dan kepercayaan, serta pengaruh kepuasan dan kepercayaan terhadap niat penggunaan berkelanjutan Wajib Pajak. Penelitian ini menggunakan paradigma positivisme dan metode kuantitatif. Data dalam penelitian ini didapatkan dengan penyebaran kuesioner dan mendapatkan hasil 180 responden valid. Data dianalisis menggunakan Partial Least Square Structural Equation Model. Wawancara mendalam juga dilakukan kepada perwakilan responden kuesioner dan KPP Pratama di Daerah Istimewa Yogyakarta. Hasil penelitian ini menunjukkan bahwa kualitas layanan memiliki pengaruh terhadap kepuasan dan kepercayaan Wajib Pajak. Kepuasan akan terjadi setelah Wajib Pajak merasa bahwa kualitas yang dimiliki e-Filing hingga saat ini sudah memenuhi standar atau harapan Wajib Pajak. Kualitas layanan yang secara konsisten baik akan membuat Wajib Pajak merasa bahwa e-Filing dapat dipercaya dan dapat diandalkan dalam melakukan pelaporan SPT. Kepuasan dan kepercayaan memiliki pengaruh terhadap niat penggunaan berkelanjutan Wajib Pajak. Kepuasan yang dirasakan Wajib Pajak atas e-Filing membuat jaminan bahwa layanan e-Filing yang diterima di masa depan juga memuaskan. Kepercayaan sangat penting dalam konteks di mana Wajib Pajak mencari perilaku yang dapat diprediksi dan wajib ada dalam penyedia layanan, sehingga tingkat kepastian akan relatif tinggi pada layanan di masa depan. ......E-Filing is a form of technology adoption that can increase the effectiveness and efficiency of tax return reporting which only occur if Taxpayers continue to use e-Filing. Based on the concept of relationship quality, satisfaction and trust can influence the long-term success of a service so that it can be used as an antecedent of continuance intention. Taxpayer's perception of e-filing is formed from the experience of using e-Filing. Therefore, this study aims to determine the effect of e-service quality on satisfaction and trust, as well as the effect of satisfaction and trust on taxpayers' continuance intention. This study uses a positivism paradigm and quantitative methods. The data in this study were obtained by distributing questionnaires and obtaining the results of 180 valid respondents. Data were analyzed using Partial Least Square Structural Equation Model. In-depth interviews were also conducted with representatives of the questionnaire respondents and KPP Pratama in the Special Region of Yogyakarta. The results of this study show that service quality affect the satisfaction and trust of taxpayers. Satisfaction will occur after the Taxpayer feels that the quality of e-Filing has met the standards or expectations of the Taxpayer. Consistently good service quality will make taxpayers feel that e-Filing can be trusted and can be relied upon in reporting tax return. Satisfaction and trust affect the taxpayer's continuance intention. The satisfaction felt by taxpayers on e-Filing guarantees that Taxpayer will received satisfactory service in the future. Trust is important in a context where taxpayers seek predictable and obligatory behavior in service providers, so the level of certainty will be relatively high in future services.

Abstrak :
Laporan magang ini mengevaluasi proses pelaporan Surat Pemberitahuan Tahunan wajib pajak orang pribadi ekspatriat menggunakan metode e-Filing untuk pelaporan pajak tahun 2021. Diskusi berfokus pada proses pelaporan Surat Pemberitahuan Tahunan yang dilakukan untuk pelaporan pajak pada tahun 2021 untuk wajib pajak orang pribadi spesifiknya untuk ekspatriat yang tinggal dan bekerja di Indonesia. Subyek pembahasan adalah dua ekspatriat Jepang yang bekerja dan menerima penghasilan dari Indonesia. Evaluasi dilakukan dengan referensi kepada peraturan perpajakan yang berlaku di Indonesia seperti Keputusan Menteri Keuangan, Undang-Undang Republik Indonesia, serta Peraturan Direktur Jenderal Pajak. Berdasarkan evaluasi pada laporan magang ini, proses pelaporan Surat Pemberitahuan Tahunan untuk wajib pajak orang pribadi ekspatriat yang dilakukan pada tahun pajak 2021 telah sesuai dengan tiga kriteria pelaporan, Lengkap, Jelas, dan Benar, demikian pula dengan peraturan perpajakan yang berlaku lainnya. Laporan magang ini juga membahas refleksi diri terhadap aktivitas magang di Chera Solutions yang dilakukan penulis selama empat bulan kebelakang. ......This internship report evaluates the process of annual tax return reporting for expatriate individual taxpayers using the e-Filing method for the 2021 tax return reporting. The discussion focused on the reporting process of the annual income tax return that was conducted for the taxation year 2021 for individual taxpayers specifically for expatriates that lives and works in Indonesia. The subject for the discussion is two Japanese expatriates that both live and receive income from Indonesia. The evaluation is conducted with reference to the applicable taxation rules and regulation in Indonesia, such as the Ministry of Finance Decree, Law of Republic Indonesia, as well as the Regulation of The Director General of Taxation. Based on the evaluation in this internship report, the process of annual tax return reporting for expatriate individual taxpayers that was conducted for the taxation year 2021 is in accordance with the three criteria of reporting, Complete, Clear and Correct, as well as with other applicable taxation regulations. This internship report also discusses the self- reflection towards the internship activities in Chera Solutions that the author has conduct for the past four months.

Abstrak :
Pemanfaatan teknologi informasi berbasis internet kini berkembang demikian pesatnya, Direktorat Jenderal Pajak sejak tahun 2012 memberikan pelayanan fasilitas pelaporan berbasis internet melalui sistem e-filing melalui website Direktorat Jenderal Pajak. Hal ini dilakukan untuk meningkatkan kepatuhan Wajib Pajak dalam tujuan utamanya peningkatan penerimaan pajak. Dilihat dari aspek ease of administration, kebijakan sistem e-filing melalui website Direktorat Jenderal Pajak perlu dievaluasi karena secara tidak langsung meningkatkan kepatuhan Wajib Pajak Orang Pribadi. Penelitian ini betujuan menganalisis tingkat penyampaian SPT PPh Orang Pribadi sebelum dan sesudah adanya sistem e-filing melalui website Direktorat Jenderal Pajak. Menjelaskan Wajib Pajak lebih memilih menyampaikan SPT PPh Orang Pribadi menggunakan e-filing melalui website Direktorat Jenderal Pajak. Serta menganalisis langkah-langkah yang dilakukan agar sistem e-filing melalui website Direktorat Jenderal Pajak menjadi lebih baik. Penelitian ini menggunakan metode campuran (mixed methods research) yaitu kombinasi penelitian kuantitatif dan kualitatif. Hasil penelitian menunjukkan adanya sistem e-filing melalui website Direktorat Jenderal Pajak tidak signifikan mempengaruhi tingkat penyampaian SPT PPh Wajib Pajak Orang Pribadi. Wajib pajak lebih memilih menyampaikan SPT Tahunannya melalui sistem e-filing karena lebih pasti, mudah, nyaman dan aman. Upaya yang dapat dilakukan agar sistem e-filing melalui website Direktorat Jenderal Pajak menjadi lebih baik diantaranya mengevaluasi menu dan fitur sistem e-filing setiap tahunnya,menambah kapasitas server dan jaringan,menjadikan sistem e-filing selain sebagai fungsi pelayanan juga fungsi pengawasan serta ditingkatkannya sosialisasi dan edukasi. ......Utilization of Internet-based information technology is now growing so rapidly, the Directorate General of Taxation since 2012 has been providing services through the internet-based reporting facility of e-filing system through the website of the Directorate General of Taxation. This is done to improve taxpayer compliance in its main purpose of taxes. Viewed from the aspect of ease of administration, the e-filing system policy through the website of the Directorate General of Taxation needs to be evaluated because it indirectly increases the individual taxpayer compliance. This study aims to analyze the level of delivery of SPT Personal Income Tax before and after the introduction of e-filing system through the website of the Directorate General of Taxation. Explaining the Taxpayers prefer delivering SPT Personal Income Tax by using e-filing through the website of the Directorate General of Taxation. In addition, to analyze the measures undertaken for the system of e-filing through the website of the Directorate General of Taxes to be better. This study used mixed methods (mixed methods research) namely a combination of quantitative and qualitative research. The results showed the existence of e-filing system through the website of the Directorate General of Taxation does not significantly affect the rate of submission of SPT Personal Income Tax. Taxpayers prefer Annual SPT through e-filing system because it is more definite, easy, convenient, and safe. Attempts that can be done so that the e-filing system through the website of the Directorate General of Taxation to be better including to evaluate the menus and features of the e-filing system annually, adding server capacity and network, makes the efiling system other than as a function of oversight functions and services also it would increase socialization and education.

Abstrak :
[Pertambangan merupakan bidang usaha yang sedang diminati oleh para investor saat ini. Akan tetapi usaha pertambangan memiliki tingkat resiko tinggi (high risk), memerlukan modal besar (high cost) dan menggunakan teknologi modern (modern technology) selain itu kegiatan pertambangan juga memiliki kewajiban-kewajiban berupa Penerimaan Negara Bukan Pajak yang harus dipenuhi kepada Negara. Dan setelah kewajiban kepada Negara dipenuhi, masih ada satu kewajiban yang tidak kalah pentingnya yaitu menyelesaikan sebagian atau seluruh hak atas tanah dalam Wilayah Izin Usaha Pertambangan (WIUP) untuk kegiatan usahanya dengan pemegang hak tanah sebagaimana ditetapkan dalam Pasal 135 Undang-Undang Nomor 4 Tahun 2009 tentang Mineral dan Batubara. Kewajiban inilah yang menjadi puncak permasalahannya, karena pengusaha tambang yang telah selesai melakukan seluruh kewajibannya dan kemudian hendak mengajukan hak atas tanah menurut ketentuan Pasal 137 Undang-Undang Nomor 4 Tahun 2009 tentang Mineral dan Batubara tertunda oleh karena penunjukan kawasan hutan yang tidak berujung pada suatu kepastian antara Pemerintah Pusat dan Pemerintah Daerah sehingga mengakibatkan seluruh aktivitas di kantor pertanahan tidak berjalan semestinya karena tidak diketahuinya kawasan mana yang diperbolehkan untuk diberikan Hak atas Tanah dan kawasan mana yang tidak diperbolehkan. Oleh karena proses pendaftaran tanah untuk mendapatkan Sertipikat tidak dapat dipenuhi, maka Pemegang Izin Usaha Pertambangan Operasi Produksi (IUP-OP) hanya berbekal dengan Surat Pernyataan Pelepasan Hak dari Penguasa Tanah sebagai tanda bukti penguasaannya. Surat tersebut dapat digunakan sebagai alat pembuktian walaupun tidak kuat seperti halnya Sertipikat. Selain itu juga perlindungan hukum diberikan kepada pemegang IUP-OP oleh karena izin-izin terkait lainnya untuk mendukung kegiatan operasional tambangnya sudah diterbitkan oleh instansi pemerintah yang sebelumnya telah diperoleh melalui prosedur yang benar yang telah ditetapkan dalam peraturan perundang-undangan. Hasil penelitan ini bersifat preskriptif analitis karena penulis ingin menjelaskan dan memberikan solusi atau jalan keluar bagi pemegang IUP-OP menghadapi gugatan dari pihak lain. Dan diharapkan kedepannya adanya suatu hubungan kerja yang baik antara Pemerintah Pusat dan Pemerintah Daerah dalam menetapkan suatu aturan sebelum diberlakukan demi menghindari timbulnya permasalahan-permasalahan yang dapat merugikan pihak pengusaha tambang dan Negara. ......Mining is the business fields that are in demand by investors today. However, mining has a high risk level, require large capital and using modern technology, and there is still have obligations in the form of tax state revenue that must be met to the State. And having fulfilled the obligation to the State, there is another obligation that still need to be fulfilled by completing some or all of the rights in land acquisition in the Wilayah Izin Usaha Pertambangan (WIUP) for its business activities with the holders of land rights as defined in Article 135 of Law No. 4 of 2009 on Mineral and Coal. That Obligation becomes the peak of mining problem, because mining entrepreneurs who have completed all of its obligations and then want to apply for the right to land pursuant to Article 137 of Law No. 4 of 2009 on Mineral and Coal was delayed because of the designation of forest areas do not lead to a certainty between the Central Government and Local Government, which had caused resulting in the entire activity in the land office does not run properly because of the uncertainty where the area is allowed to be given Right for the Land and which one is not allowed. Therefore, land registration processing to obtain Certificates can not be met, then holders of Izin Usaha Pertambangan Operasi Produksi (IUP-OP) with only a Statement of Waiver of Sovereign Land as proof of mastery. The letter still can be used as verification tool, although not as strong as Certificate. In addition, the legal protection given to holders of IUP-OP therefore permits related to support its mining operations has been issued by the government that previously had been obtained through the correct procedures stipulated in the legislation. The Results of this research was prescriptive analytical because the authors wanted to explain and provide a solution or a way out for the holder of IUP-OP facing a lawsuit from the other party. Future existence of a good working relationship between the Central Government and Local Government was expected in establishing a new rule before coming into effect in order to avoid the problems that could be rised and harm the mining operation and the State;Mining is the business fields that are in demand by investors today. However, mining has a high risk level, require large capital and using modern technology, and there is still have obligations in the form of tax state revenue that must be met to the State. And having fulfilled the obligation to the State, there is another obligation that still need to be fulfilled by completing some or all of the rights in land acquisition in the Wilayah Izin Usaha Pertambangan (WIUP) for its business activities with the holders of land rights as defined in Article 135 of Law No. 4 of 2009 on Mineral and Coal. That Obligation becomes the peak of mining problem, because mining entrepreneurs who have completed all of its obligations and then want to apply for the right to land pursuant to Article 137 of Law No. 4 of 2009 on Mineral and Coal was delayed because of the designation of forest areas do not lead to a certainty between the Central Government and Local Government, which had caused resulting in the entire activity in the land office does not run properly because of the uncertainty where the area is allowed to be given Right for the Land and which one is not allowed. Therefore, land registration processing to obtain Certificates can not be met, then holders of Izin Usaha Pertambangan Operasi Produksi (IUP-OP) with only a Statement of Waiver of Sovereign Land as proof of mastery. The letter still can be used as verification tool, although not as strong as Certificate. In addition, the legal protection given to holders of IUP-OP therefore permits related to support its mining operations has been issued by the government that previously had been obtained through the correct procedures stipulated in the legislation. The Results of this research was prescriptive analytical because the authors wanted to explain and provide a solution or a way out for the holder of IUP-OP facing a lawsuit from the other party. Future existence of a good working relationship between the Central Government and Local Government was expected in establishing a new rule before coming into effect in order to avoid the problems that could be rised and harm the mining operation and the State., Mining is the business fields that are in demand by investors today. However, mining has a high risk level, require large capital and using modern technology, and there is still have obligations in the form of tax state revenue that must be met to the State. And having fulfilled the obligation to the State, there is another obligation that still need to be fulfilled by completing some or all of the rights in land acquisition in the Wilayah Izin Usaha Pertambangan (WIUP) for its business activities with the holders of land rights as defined in Article 135 of Law No. 4 of 2009 on Mineral and Coal. That Obligation becomes the peak of mining problem, because mining entrepreneurs who have completed all of its obligations and then want to apply for the right to land pursuant to Article 137 of Law No. 4 of 2009 on Mineral and Coal was delayed because of the designation of forest areas do not lead to a certainty between the Central Government and Local Government, which had caused resulting in the entire activity in the land office does not run properly because of the uncertainty where the area is allowed to be given Right for the Land and which one is not allowed. Therefore, land registration processing to obtain Certificates can not be met, then holders of Izin Usaha Pertambangan Operasi Produksi (IUP-OP) with only a Statement of Waiver of Sovereign Land as proof of mastery. The letter still can be used as verification tool, although not as strong as Certificate. In addition, the legal protection given to holders of IUP-OP therefore permits related to support its mining operations has been issued by the government that previously had been obtained through the correct procedures stipulated in the legislation. The Results of this research was prescriptive analytical because the authors wanted to explain and provide a solution or a way out for the holder of IUP-OP facing a lawsuit from the other party. Future existence of a good working relationship between the Central Government and Local Government was expected in establishing a new rule before coming into effect in order to avoid the problems that could be rised and harm the mining operation and the State]

Abstrak :
Tujuan penelitian ini adalah menganalisis hubungan antara kualitas informasi dan kualitas sistem dengan kepuasan pembayar pajak ketika menggunakan sistem efiling serta untuk meneliti kesiapan dari pihak Direktorat Jenderal Pajak (DJP), khususnya bagian sistem informasi, mengenai pelaksanaan sistem e-filing. Penelitian ini adalah penelitian dengan pendekatan kuantitatif. Model pengukuran yang digunakan adalah updated model DeLone dan McLean (2003). Hasil penelitian ini adalah kualitas sistem mempunyai pengaruh signifikan terhadap kepuasan pembayar pajak sementara kualitas informasi tidak mempunyai pengaruh signifikan. Hasil penelitian yang kedua adalah pihak DJP telah siap mengenai pelaksanaan sistem e-filing di Indonesia meskipun masih memiliki beberapa kekurangan. ......The purpose of this study is to analyze the relationship between information quality and system quality with taxpayers’ satisfaction when using the e-filing system and to know the readiness of the Directorate General of Taxation (DJP), particularly the information system, about the implementation of the e-filing system. This research is a quantitative approach. Measurement model used in this study is the updated model of DeLone and McLean (2003). First result of this study is system quality has significant impact to taxpayers’ satisfaction while information quality has not. The second result of this study is the DJP has been prepared on the implementation of the e-filing system in Indonesia, although it still has some shortcomings.

Abstrak :
ABSTRAK
Peranan teknologi internet di segala lini kehidupan masyarakat sudah tidak bisa dihindarkan Dengan adanya kemudahan teknologi internet pemerintah berusaha memberikan pelayanan yang terbaik kepada masyarakat hingga muncul istilah e goverment E Government adalah penggunaan teknologi informasi oleh pemerintah untuk memberikan informasi dan pelayanan bagi warganya urusan bisnis serta hal hal lain yang berkenaan dengan pemerintahan Bagi pemerintah sendiri peranan e goverment membuat risiko dari korupsi pelayanan ke masyarakat yang lebih cepat dan biaya operasional menjadi berkurang Kementerian Keuangan melalui Direktorat Jenderal Pajak bertanggung jawab atas penerimaan negara Direktorat Jenderal Pajak mulai tahun 2012 memperkenal e filing bagi wajib pajak pribadi guna melaporkan SPT Tahunan Dengan adanya e filing diharapkan tingkat kepatuhan wajib pajak menjadi lebih tinggi dan potensi penerimaan menjadi lebih besar Menggunakan aplikasi Lisrel sebagai pengolah data intensi pengunaan e filing paling tinggi dipengaruhi oleh relative advantage Di antara perceived attribute diffusion on innovation self efficacy memiliki pengaruh signifikan terhadap relative advantage Direktorat Jenderal Pajak seharusnya lebih gencar untuk mensosialisasikan manfaat dan kemudahan dari e filing kedepannya guna meningkatkan tingkat intensi penggunaan e filing Dalam hal perbaikan penelitian sampel penelitian kiranya dapat diperluas sehingga mengurangi bias gender dan profesi guna menghasilkan hasil yang lebih valid dan reliabel

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ABSTRACT
The increasing role of the Internet within the society is inevitable The Internet encourages government to provide excellent service for its citizenry specifically through e government facility In this research e government is defined as utilization of Information Technology by the government to provide information and service to the population to conduct business and to administer other governance related services E Government is advantageous for the public in general for instance fastening service delivery saving time and cost and simplifying process Specifically for the government e government also minimizes corruption fastens public service as well as saves significant operational costs Ministry of Finance through the Directorate General of Taxation which is responsible for managing government revenue has been embracing the e government notion Since 2012 Directorate General of Taxation introduced e filing for individual taxpayers to deliver their annual tax report electronically Through e filing it is expected that level of tax compliance increases and so its potential revenues Using Lisrel as data processing applications intention of e filing utilization is mostly influenced by relative advantage Among perceived attribute diffusion on innovation self efficacy has a significant influence on the relative advantage Directorate General of Taxation should promote benefits and convenience of e filing to increase the level of intention of e filing usage In terms of improving the research expanding sample size would reduce gender and profession biases thus results in more valid and reliable conclusions