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"Pajak Penghasilan (PPh) Pasal 25 ayat (7) huruf c adalah angsuran Pajak Penghasilan yang harus dilunasi Wajib Pajak Orang Pribadi Pengusaha Tertentu (WP OPPT) setiap bulannya dihitung berdasarkan persentase tertentu dari peredaran bruto/omzet. Dalam pelaksanaan pemungutan PPh Pasal 25 menggunakan prinsip self assessment system, dengan sistem ini Wajib Pajak (WP) diberikan kepercayaan penuh untuk menghitung kewajiban perpajakannya yang harus disetor dan dilaporkan ke Kantor Pelayanan Pajak (KPP) melalui Surat Pemberitahuan (SPT) Pajak Penghasilan. Maka skripsi ini membahas bagaimana implementasi pemungutan PPh Pasal 25 ayat (7) huruf c, bagaimana pendapat WP OPPT mengenai kebijakan pemungutan PPh Pasal 25 ayat (7) huruf c, dan apakah hambatanhambatan yang dihadapi oleh KPP dan WP OPPT dalam melaksanakan pemungutan PPh Pasal 25 ayat (7) huruf c di KPP Pratama Klaten. Penelitian ini menggunakan pendekatan kualitatif yang bersifat deskriptif, dengan teknik pengumpulan data wawancara dan literatur.Hasil penelitian ini adalah kesadaran dan pemahaman WP dalam pelaksanaan kewajiban PPh Pasal 25 ayat (7) huurf c masih kurang, serta adanya penurunan kontribusi penerimaan PPh Pasal 25/29 OPPT di KPP Pratama Klaten. Sehingga kesimpulan dari penelitian ini adalah bahwa pelaksanaan pemungutan PPh Pasal 25 ayat (7) huruf c bagi WP OPPT di KPP Pratama Klaten belum optimal dikarenakan kurang optimalnya komunikasi yang dilakukan fiskus dengan WP, sumber daya manusia dari segi kuantitas kurang proposional dengan jumlah Wajib Pajak, sikap patuh WP OPPT belum konsisten/masih kurang, pendapat yang diberikan WP OPPT terhadap kebijakan pemungutan PPh Pasal 25 ayat (7) huruf c kurang baik., hambatan-hambatan yang dihadapi petugas pajak dalam melaksanakan kebijakan ini adalah masyarakat kurang antusias, WP pindah tempat usaha, sumber daya manusia (petugas pajak) tidak proposional dengan jumlah WP, belum adanya law inforcement yang tegas, sedangkan hambatan yang dihadapi WP merasa kesulitan dalam menghitung PPh terutang pada akhir tahun, WP merasa kesulitan dalam melakukan pengisian pada SSP dan SPT Tahunan, dan kemudahan pengadaan fomulir pajak (seperti: SSP).

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Income Tax (VAT) of Article 25 paragraph (7) letter c is the income tax installment must be paid in individual taxpayer Specific Employers (WP OPPT) per month calculated on a percentage of gross income / turnover. Tax collection in the implementation of Article 25 uses the principle of self assessment system, with this system Taxpayer (WP) is given full trust for calculating taxation liabilities that must be paid and reported to the Tax Office through the Notice of Income Tax (SPT). So this paper discusses how the implementation of collection of Income Tax Article 25 paragraph (7) letter c, how do individual taxpayer Entrepreneur Specific policies regarding the collection of Income Tax Article 25 paragraph (7) letter c, and whether the barriers faced by the Office of Services Tax and Individual Tax Payer Specific Employers in executing the collection of Income Tax Article 25 paragraph (7) letter c in Klaten Tax Office. This study used a qualitative approach is descriptive, with interview data collection techniques and literature.

The results of this research is the awareness and understanding of Taxpayers Income Tax liability in the implementation of Article 25 paragraph (7) huurf c is still lacking, as well as a decrease in contribution receipts of Income Tax Article 25/29 of Certain Persons in Private Employers Tax Office Primary Klaten. So that the conclusions of this study is that for collection of income tax under Article 25 paragraph (7) letter c for individual taxpayer Certain Employers at the Tax Office Primary Klaten not optimal due to less optimal fiskus communications made by the taxpayer, in terms of human resources less quantity proportional to the number of taxpayers, the attitude of submissive individual taxpayer has not been consistent Specific Entrepreneur / still less, given the opinion that individual taxpayer Employers of Certain Income Tax collection policies of Article 25 paragraph (7) letter c is less good., barrier- obstacles encountered in implementing the tax policy is less enthusiastic public, taxpayer moved the place of business, human resources (the tax) is not proportional to the number of taxpayers, the lack of strict law inforcement, while the barriers faced by taxpayers find it difficult to calculating income tax payable at the end of the year, taxpayers find it difficult to perform charging at the Tax Payment (SSP) and the Notice of Income Tax (SPT) Annual, and ease of procurement fomulir taxes (such as: SSP)."

"Surplus Bank Indonesia menjadi objek Pajak Penghasilan berdasarkan Pasal 4 Ayat 1 Huruf s Undang-Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan. Dalam implementasinya, perbedaan karakteristik BI dengan bank konvensional dapat menimbulkan kendala, mengingat tujuan tunggal BI adalah mencapai dan memelihara kestabilan nilai rupiah. Tujuan penelitian ini adalah untuk mendeskripsikan kendala-kendala yang muncul dalam implementasi perlakuan PPh atas surplus BI dan memberikan rekomendasi kebijakan bedasarkan pajak penghasilan atas bank sentral di negara lain. Penelitian ini menggunakan pendekatan kualitatif, teknik analisis data kualitatif, dimensi waktu cross sectional dengan teknik pengumpulan data berupa studi literatur dan wawancara mendalam. Hasil penelitian menunjukkan kendala-kendala dalam perlakuan PPh atas surplus BI ini antara lain adalah ketidaksesuaian penggunaan prinsip matching cost against revenue untuk menghitung pengurang PPh BI dan cara perhitungan angsuran PPh Pasal 25 yang memberatkan karena penerimaan Bank Indonesia yang fluktuatif. Rekomendasi kebijakan bedasarkan Bank of England yang mengecualikan pajak penghasilan atas penerimaan yang didapat dari tugasnya dalam menerbitkan banknotes dan terpisahnya pembukuan atas tugas-tugas yang terkait penerbitan uang dan tugas-tugas lainnya.

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Bank Indonesia’s income becomes the object of Income Tax based on Article 4 Paragraph 1 Letter s Undang-Undang Pajak Penghasilan Tahun 2008. In its implementation, the different characteristics of BI with conventional banks can cause constraints, given the sole purpose of BI is to achieve and maintain the stability of the rupiah. The purpose of this study is to describe the constraints that arise in the implementation of the treatment of income tax on BI surplus and provide recommendation policy based on income tax on central banks in other countries. This research uses a qualitative approach, qualitative data analysis technique, cross-sectional time dimension with data collection technique in the form of a literature study and in-depth interview. The result of the research shows that the obstacles in the treatment of Income Tax on BI surplus include the mismatch of the use of matching cost against revenue principle to calculate the deduction of PPh BI and the calculation of the Income Tax Article 25 installment which is burdensome due to the fluctuating acceptance of Bank Indonesia. Bank of England-based policy recommendations that exclude income tax on receipts earned from its duties in issuing banknotes and separate bookkeeping of tasks related to the issuance of money and other tasks."