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"Laporan magang ini bertujuan mengevaluasi bukti Pajak Penghasilan Pasal 23 dalam rangka Persiapan Sidang Banding di Pengadilan Pajak berdasarkan peraturan perpajakan. Pembahasan dilakukan atas kronolgis terjadinya sengketa banding atas Pajak Penghasilan Pasal 23 sehingga dapat diketaui dokumen apa yang diperlukan dalam sidang banding. Hasil evaluasi menunjukkan bahwa banding muncul karena permasalahan bukti dokumen pada saat proses pemeriksaan yang kurang lengkap. Untuk itu proses persiapan dokumen banding dilakukan dengan mengumpulkan dan menambahkan bukti-bukti pendukung atas Pajak Penghasilan Pasal 23, sehingga diharapkan dengan bukti tersebut dilengkapi banding dapat dimenangkan oleh Wajib Pajak. Dokumen pendukung yang perlu dilengkapi yaitu invoice atas bukti transaksi sesuai dengan jenis objek pajaknya, data rekning bank dan buku kas, serta data kredit pajak PPh Pasal 23.

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This report to evaluation of Income Tax Article 23 Evidence for Tax Appeal Preparation in Tax Court based on tax regulation. The discussion is conducted towards chronology of the occurrence of an appeal dispute over Income Tax Article 23 so that the documents needed in the appeal hearing can be required. The evaluation results show that the appeal arose because of the problem of documentary evidence during the incomplete examination process. For this reason, the process of preparing an appeal document is carried out by collecting and adding supporting evidences on Income Tax Article 23, so it is expected that with the evidence completed with an appeal the Taxpayer can win. Supporting documents that need to be completed are invoices for evidence of transaction according to the type of tax object, bank account data and cash book, and tax credit data Income Tax Article 23"

"Laporan magang ini menganalisis mekanisme pelaksanaan pemotongan penyetoran dan pelaporan pajak penghasilan pasal 23 pada Kantor Pusat Bank Indonesia tahun 2010 serta kesesuaian mekanisme tersebut dengan ketentuan perpajakan yang berlaku Bank Indonesia merupakan salah satu pemotong pajak penghasilan pasal 23 Analisis dilakukan atas beban sewa Hasil laporan menyimpulkan bahwa secara umum pelaksanaan kewajiban perpajakan telah mengikuti ketentuan yang berlaku Akan tetapi masih terdapat kendala dalam pelaksanaannya akibat adanya pemisahan antara unit potong pungut dengan unit setor lapor.

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This internship report analyzes the implementation mechanism of withholding depositing and reporting of income tax article 23 on the headquarters of Bank Indonesia in 2010 and the conformity of General Indonesian Tax Provisions and Income Tax Law application Bank Indonesia is one of the collectors of income tax article 23 Analyzes was conducted on rent expense The report conclusion is in general the implementation of tax obligations has already complied with the Tax Provisions and Income Tax Law However there is obstacle in the implementation because of the separation between the withholding unit and the reporting unit."

"Giving the authority of law income tax to thegovernment for decided kind of service as income tax object article23, evoke extend income tax object article23, that is not only as a passive income but also as a business income.There is two analytical questions in this research, the first is how to implications of extend income tax object article 23 for the government, with holder and income tax receiver. The second, what the suitable of taxobject that can change to be a saw with holding income tax article 23 base on with holding income tax conception and international best practice.This research used qualitative approach with a descriptive researc htype to describe an objective with facts that revealed. The collecting data technique itself is done by a literature study from various sources like an article, book, internet and in¬depth interview with some informants whoa rerelated with this research.The result of this research shown that development income tax object article 23 has an implication to the government such as increase tax acceptance, decrease cost collection, and have opportunity cost. For with holder have burden. Moreover, for implication to income tax receiver is the cash flow tax receiver can be decrease, time of money lose, and increase compliance cost. Base donw it hholding income tax conception and international best practice, the suitable object as income tax object article 23 is inpassive income.This research recommended, the administration tax system in thegovernment need tobe fix, giving reward to with holder, apply proper income tariff that cannot disturbed the cashflow, clarify the object of income taxarticle 23 with giving definition and sample from theobject, streamline income tax article 25."

"Laporan magang ini bertujuan untuk mengevaluasi prosedur PT. JAY dalam menanganiPengembalian Kelebihan Kas Terkait Pemotongan Pajak Penghasilan Pasal 23. PT. JAYmenghadapi situasi di mana dua perusahaan berbeda melakukan klaim PengembalianKelebihan Kas Terkait Pemotongan Pajak Penghasilan Pasal 23 untuk satu bukti potong yangsama. Evaluasi dilakukan untuk menilai apakah prosedur yang diterapkan oleh PT. JAY telahsesuai dengan peraturan perundang-undangan yang berlaku. Berdasarkan evaluasi yangdilakukan selama periode magang, prosedur pajak yang diterapkan oleh PT. JAY telah sesuaidengan peraturan yang berlaku. Kasus ini terjadi dikarenakan adanya kesalahpahaman antaraperusahaan yang terlibat dan kesalahan terkait penanganan kas, yang bukan merupakanpelanggaran terhadap peraturan perpajakan.

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The purpose of this internship report is to evaluate the procedures of PT. JAY in handling the Refund of Excess Funds Related to Income Tax Withholding Article 23. PT. JAY faced a situation where two different companies claimed a refund for the same withholding tax certificate. The evaluation was conducted to assess whether the procedures implemented by

PT. JAY complied with the applicable regulations. Based on the evaluation conducted during the internship period, the tax procedures implemented by PT. JAY have complied with the applicable regulations. This issue arose due to a misunderstanding between the involved companies and errors related to cash handling, which did not constitute a violation of tax regulations."

"Laporan magang ini berisi evaluasi persiapan dokumen sidang formal oleh PT SPN dalam proses banding Pajak Penghasilan (PPh) Pasal 23 PT UHY. Pokok sengketa banding pajak dalam kasus ini adalah perbedaan perhitungan Dasar Pengenaan Pajak PPh Pasal 23 Terutang antara Wajib Pajak (PT UHY) dengan Direktorat Jenderal Pajak (DJP). Evaluasi yang dilakukan dalam laporan ini ditujukan untuk menilai kelengkapan dan keabsahan dokumen yang disiapkan oleh PT SPN sebagai kelengkapan administrasi banding di dalam sidang formal. Berdasarkan evaluasi yang dilakukan, praktik persiapan dokumen sidang formal oleh PT SPN dalam proses Banding PPh Pasal 23 PT UHY sudah efektif sesuai dengan peraturan yang berlaku. Selain evaluasi tersebut, laporan magang ini juga berisi refleksi diri penulis selama menjadi karyawan magang di PT SPN sehingga dapat dijadikan pembelajaran bagi perkembangan diri penulis di masa depan.

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This internship report contains an evaluation of the preparation of formal hearing documents by PT SPN in the PT UHY Income Tax Article 23 appeal process. The subject of dispute over the tax appeal in this case is the difference in the calculation of the Basic Tax Imposition of Article 23 Outstanding Income Tax between the Taxpayer (PT UHY) and the Directorate General of Taxes. The evaluation carried out in this report is aimed at assessing the completeness and validity of documents prepared by PT SPN as a complete administrative appeal in a formal hearing. Based on the evaluation carried out, the practice of preparing formal trial documents by PT SPN in PT UHY's Income Tax Article 23 Appeal process was effective in accordance with applicable regulations. In addition to this evaluation, this internship report also contains the author's self-reflection during his time as an apprentice at PT SPN so that it can be used as a lesson for the author's self-development in the future."