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"Sistem Self Assesment menuntut Wajib Pajak untuk menghitung, menyetorkan dan melaporkan pajaknya sendiri. Namun kurangnya pengetahuan Wajib Pajak terhadap peraturan perpajakan serta seringkalinya peraturan perpajakan tersebut mengalami perubahan, sehingga membuat Wajib Pajak menjadi bingung dan lebih memilih menggunakan bantuan pihak ketiga yang mengerti akan peraturan perpajakan untuk membantu perusahaan dalam menjalankan kewajiban perpajakan yaitu pihak konsultan pajak. Persaingan bisnis konsultan pajak yang pesat, membuat konsultan pajak tersebut perlu menjaga pengguna jasanya agak tidak pindah ke konsultan pajak lain. Diantaranya dengan cara menjalankan kewajiban perpajakan kliennya dengan menggunakan perencanaan pajak agar dapat terhindar dari sanksi pajak. Penelitian ini menggunakan penelitian kualitatif deskriptif dengan tujuan untuk mengetahui apakah perencanaan pajak yang dilakukan Kantor Konsultan Pajak X dalam membantu pelaksanaan kewajiban perpajakan klien dalam rangka penghindaran sanksi pajak, apakah sudah memenuhi peraturan perundangundangan perpajakan, dapat meminimalkan sanksi atau tidak, serta apakah ada resiko yang muncul dari dijalankannya perencanaan pajak tersebut.Berdasarkan penelitian didapatkan hasil penelitian bahwa perencanaan pajak dari Kantor Konsultan Pajak X tidak semuanya tidak melanggar ketentuan perundang-undangan dan efektif dalam meminimalisir atau menghindari sanksi pajak. Namun ada juga perencanaan pajak yang dilakukan oleh Kantor Konsultan Pajak X yang melanggar ketentuan perundang-undangan perpajakan yang berlaku di Indonesia sehingga dinilai tidak efektif dan menimbulkan resiko jika perencanaan pajak tersebut dilakukan.The Self Assesment system demanded the Taxpayers to calculate, remit and lodge his individual tax obligation. However, the lack of knowledge in regards of tax regulation as well as excessively tax regulation altered , has made confused the Taxpayers who finally chose to asked the third party who understood comprehensively in regards of tax regulation to help carrying out his tax obligation idest Tax Consultant. The vast competition within the Tax Consultant business, has made the Tax Consultant needs to persuade its clients so that they will not move to the other Tax Consultant. One of the persuasion is by performing tax planning in working the clients tax obligation to avoid tax penalty. This research utilized the qualitative research descriptive with the aim to know whether the tax planning that was done by the Tax Consultant X in working the clients tax obligation to avoid the tax penalty has fulfilled the tax regulation, could minimise sanctions or not, also for knowing whether the tax planning taken had any risk might emerged.

Based on the research, the results obtained that not all the tax planning done by the Tax Consultant X are in accordance with the Tax regulation provisions and effective in minimizing or avoiding tax sanctions. However there are also tax planning done by the Tax Consultant X which are not in accordance with the Tax regulation provisions applied in Indonesia which considered ineffective and may caused the risk if the tax planning carried out."

"Music Industry in Indonesia is a newly developing industry. It is a new phenomenon in economic realm. Due to be a new economic phenomenon, it certainly has significant impact to taxation administration. We also can say that the phenomenon has emerged a taxation phenomenon, which has to be studied carefully in order to find taxation's good practice.Research and study, which is undertaken for this thesis deliberately, limited to existence of bands in music industry. The thesis takes directly a focus on phenomenon a band as business entity and legal entity.As indicate by the title of thesis above, this thesis eventually will point out which business and legal entity is most recommended to single out.A business entity, just like individually person, is a taxable entity. A band comprised of persons who is doing a certain activity altogether, namely plays music professionally. Hence a band can be assume as corporate taxable entity,Some options can be offered to members of band in view of finding the most efficient taxation on their taxable income through a band: First, even though the members of the band receipt their income through the bands, the members do not transform a band as a certain business entity, Second, transform their band into taxable entity. As taxable entity the band can be a legal business entity such as a limited corporation or non-legal business entity such as a firm.Base on prevailing study and researches for this thesis, some inferences have been made. First, The members of the band who do not transform their band as taxable entity will have to face a difficulty regarding to count amount of their actually net income caused by operational costs which have been used to generate, maintenance and collect their income are joint cost of all members. Those costs are not so easy to allocate to each members correctly. It is hard to prove that the assets belong to the members of the band have simply been used directly to make their money due to the assets have been bought in the name of each member. It is difficult to prove weather the purchases of the assets are for sake of their personal hobby or their business. And the members of the band will hard to state sort of income, subsequently their will face a difficulty of implementing taxation administration properly refers to a cash flow which is influenced by their contract that is made with third party. Second, in the case of the band became a legal-business-taxable-entity, the difficulties which have to face by members of non taxable entity band will not has to settle any longer as long as all transactions have been made in the name of the band and are booked properly in order to easy to be reported. Unfortunately by single out this option, members of the band will have to face an economic double taxation because our prevailing tax act has been treated a corporate as separated entity from its owner (classical system). Third, in the case of the band became a non legal-business-taxable entity, members of the band will be free from economic double taxation because our prevailing tax act, assume such a business entity as transparent entity, no more than a mediator for its owner to make a money. In case of members of the band receipt their income only from or through their band, the member will report their income in annual individual blue return as a non-taxable income.Base on result of the study and research, it is very recommended to members of band in order to minimize their tax on their income and to simplified in fulfilling tax obligation, to transform their band to be non legal-business-taxable entity or in a formal term: to single out a business entity for the band which its ownership is not distributed by stocks such a firm."

"Pajak Hotel dan Restoran adalah suatu jenis pungutan pajak yang dikenakan atas pembayaran pelayanan di Hotel dan Restoran. Pajak ini pemungutannya menganut sistem self assessment. Sebagai konsekuensi logis atas kepercayaan yang telah diberikan kepada Wajib Pajak, Pemerintah Daerah melakukan pengawasan terhadap pelaksanaan kewajiban perpajakan Wajib Pajak. Untuk pajak yang masih kurang dibayar akan diikuti dengan tindakan penagihan.Tujuan diadakan penelitian ini dimaksudkan untuk mengetahui bagaimana penerapan tindakan penagihan aktif melalui Undang-undang Nomor 19 Tahun 1997 tentang Penagihan Pajak dengan Surat Paksa sebagaimana telah diubah dengan Undang-undang Nomor 19 Tahun 2000 terhadap tunggakan Pajak Hotel dan Restoran pada Dinas Pendapataan Daerah DKI Jakarta.Dalam penulisan tesis ini penulis menggunakan metode penelitian lapangan (field research) dan penelitian Kepustakaan (library research) dengan analisa data menggunakan metode diskriptif.Dari hasil penelitian dapat diketahui bahwa untuk penerapa pelaksanaan Undang-undang Nomor 19 Tahun 1997 tentang Penagihan Pajak dengan Surat Paksa sebagaimana telah diubah dengan Undang-undang Nomnor 19 Tahun 2000 terhadap tunggakan Pajak Hotel dan Restoran pada Dipenda DKI Jakarta ,perlu dibuatkan dasar hukum Pelaksanaan Penagihan Pajak Daerah dengan Surat Paksa yang mengacu pada ketentuan pelaksanaan di Direktorat Jenderal Pajak berupa Surat Keputusan Gubernur DKI Jakata dan Surat Keputusan Kepala Dinas Pendapatan Daerah DKI Jakarta."

"Membayar pajak merupakan salah satu bentuk kewajiban kenegaraan. Disini pengusaha bisa memandang pajak merupakan bagian dari biaya, pembagian laba, bahkan secara ideal sebagai bentuk perwujudan partisipasi dalam pembangunan nasional. Dalam rangka menekan beban pajak (tax burden), maka bagaimana PT "XYZ" tbk menyusun suatu tax planning yang baik sebagai salah satu faktor penunjang untuk meningkatkan kinerja perusahaan?. Tujuan yang hendak dicapai dalam penelitian ini adalah untuk menjelaskan bahwa dengan tax planning yang memenuhi kriteria baiknya suatu tax planning, dapat meminimalkan besarnya beban pajak. Pelaksanaan tax planning hendaknya memperliatikan 3 prinsip dasar yang harus dipenuhi, yaitu tidak melangganr ketentuan Undang-Undang Perpajakan, secara bisnis masuk akal, dan harus didukung oleh bukti-bukti yang memadai. Untuk melakukan analisis, maka dilakukan pengumpulan data sekundair dari pejabat perusahaan PT "XYZ" tbk. yang bersangkutan dengan bidang tugasnya. Berdasarkan analisis data secara akuntansi ditemukan adanya ketidaklengkapan data pendukung yang memadai berupa perjanjian. Tax Planning yang dijalankan oleh PT "XYZ" tbk mutlak diperlukan karena ternyata dengan didukung sistem administrasi yang rapi, teratur dan tertib tax planning berjalan baik dan dapat meminimalkan beban pajak. Namun disarankan hendaknya dalam melaksanakan tax planning agar supaya jangan menggunakan ketentuan perpajakan yang rawan terhadap perubahan, agar tidak kecewa di kemudian hari."

"Peranan masyarakat dalam pembiayaan pembangunan harus terus ditumbuhkan. Untuk meningkatan penerimaan pajak pada tahun 1983 telah dilakukan pembebanan perpajakan dengan mengubah sistem pemungutan pajak dari official assessment menjadi self assessment. Dalam penelitian ini pokok permasalahannya yaitu bagaimana sistem self assessment dapat meningkatkan penerimnaan pajak secara substansial.Si stem self assessment memberikan kepercayaan kepada Wajib Pajak untuk menghitung, menyetor, dan melapor sendiri jumlah pajak yang seharusnya terutang sesuai dengan ketentuan peraturan perundang-undangan perpajakan. Fiskus sesuai dengan fungsinya berkewajiban melakukan pembinaan, penelitian dan pengawasan terhadap Wajib pajak dengan baik.Metode penelitian yang digunakan dalam penulisan tesis ini adalah metode deskriptif analisis, dengan teknik pengumpulan data berupa penelitian kepustakaan dan penelitian lapangan pada KPP yaitu Seksi TOP, Seksi PPh Badan, Seksi Penerimaan dan Keberatan, dan Bagian Umum, melalui wawancara dan pengamatan langsung.Penelitian dilaksanakan pada KPP "X" dengan temuan-temuan wajib pajak yang menjadi kewenangan KPP "X", wajib pajak yang memasukkan SPT, jumlah wajib pajak yang di periksa, kreteria wajib pajak yang di periksa, jumlah pemeriksa, hasil pemeriksaan dan penerimaanPembahasan dalam penelitian inibahwa jumlah pemeriksa SPT Wajib Pajak sangat kecil dari SPT Wajib Pajak yang haru di periksa, selisihnya tidak diadakan pemeriksaan bukan karena telah melaksanakan ketentuan perpajakan, tetapi karena tidak tertangani oleh petugas yang jumlah personilnya terbatas. Kreteria Wajib pajak yang di periksa Wajib Pajak yang lebih bayar yang menjadi sasaran utama, sebaiknya pemeriksaan dialihkan ke Wajib Pajak rugi dan Wajib Pajak kreteria khusus.Daripembahasan dapat disimpulkan bahwa jumlah Wajib Pajak yang di periksa masih sangat minim, jumlah petugas sangat minim di banding jumlah SPT Wajib Pajak yang hares di periksa, Pemeriksaan sasaran utamanya adalah Wajib Pajak lebih bayar, Prosentase pemeriksa di banding jumlah Wajib Pajak yang perlu di periksa sangat kecil, penerimaan pajak dapat ditingkatkan bila dilakukan pemeriksaan, sedang saran adalah supaya diupayakan jumlah Wajib Pajak yang di periksa lebih banyak, melakukan penambahan jumlah pemeriksa pemeriksa, yang diutamakan yang di periksa adalab Wajib Pajak rugi dan Wajib Pajak criteria khusus.

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The Execution Of Self Assessment System In Relation With Income Tax Collection Of The Body Of Tax Obligation (Study Case At X Tax Services Office)The role of people in development leasing should be keep grown with pushing awareness, understanding and comprehension that the development is right, duty and responsible of the whole of people. The execution of national development should be based on self-ability, mainly if the citizen realizes the participation to pay tax To increase tax collection in year 1983 has been conducted tax reformation with changing tax collection system from official assessment becoming self assessment In this research, the main problem is how self-assessment system can increase tax collection substantially.Self assessment system gives the confidence to Tax Obligation to account deposit and report himself/herself concerning the amount of tax should become debt in accordance with tax regulations. The government in this matters tax officer in accordance with his/her role should conduct construction, research and inspection to tax obligation properly.Research Method used in this thesis is analysis description method, with- data collection technique in from of library and field research to relevant parties in this thesis (fish's) through deep interview.This research is conducted at KPP X" with the finding of tax obligation becoming the authorization of KPP "X", tax obligation fills SPT, number of tax obligation inspector, the result of inspection and collection.The discussion in this research that the number of inspector of SPT tax obligation is very small that SPT tax obligation should be inspected, the different was not conducted inspection not because it has conducted the tax stipulation, but because not handled by the limited number of officer. The criteria of tax obligation inspected more payable obligation tax becoming main target, for more payable tax obligation if it has been inspected for two years respectively, it should be better if changed position to loss tax obligation and tax obligation with specific criteriaFrom the discussion can be concluded that the number of tax obligation inspected was very minim, the number of officers were very minim if it was compared to the number of SPT tax obligation should be inspected was very small, tax income can be increased if it was conducted inspection, while the suggestion is in order to be efford more number of tax obligation inspection, conduct the addition of inspectors number, the main inspected is loss tax obligation and tax obligation with specific criteria."

"For the sake of examining the obligation compliance with the customs regulation, the audit of customs to the importers is very important to do. The audit of customs to the importers will mean the law enforcement and meeting the justice sense to all importers before the law. Audit in the field of customs is aimed at see and value the level of company compliance with the regulation of customs and to secure the state income and other regulations whose implementation is charged on the Directorate General of Customs and Taxes and Financial Accounting Standard.The main topic of this research is what is the influence of the audit of customs to importer compliance in fulfilling the income tax (BM) obligation and tax for import (PDRI)?The objective of this research is to describe and explain the implementation of audit of customs to the compliance of the importers in fulfilling the income tax (BM) obligation and tax for import (PDRI) and elucidate and describe the steps in enhancing the customs audit in the future.The methodology of research used in this thesis writing is analysis descriptive method, with the technique of data collecting in the form of library and field study and in dept interview with the concerned parties. The conducted analysis is qualitative analysis.From the result of the analysis, the audit result of customs that was conducted for 3 years found that there are several importers/companies that had no bookkeeping of 17.6%. This heavily disturbs the implementation of customs audit. The audit has resulted the income from BM, sanction, restitution, PPN, PPn BM and PPh of article 22. It means that the influence of audit of custom that has been run has not been able to improve the compliance of the importers in fulfilling their customs obligations.The conclusion of this research is that the influence of the audit of customs is still less dominant toward the compliance because of the low compliance of the importers. It can be seen from the number of importers who have been audited but their error or corrections are not found compared to the number of the audited importers. From the audit, some importers also improve their compliance, that is, from the result of the audit of the final year, there is no finding or correction.The suggestion of this research is that the aspect of the law enforcement in meeting the regulation of customs that represent the basic aspect of the audit should become the main target of the government in this case the Directorate General of Customs and Taxes. The income from the audit is merely the effect of the result or the product of the audit."

"This observation has objectives to acquire some opinions regarding understanding of tax payers against tax regulation, implementation of taxation criminal cases' observation to be used as shock therapy for the tax payers, and positive impact of the observation as an effort to uphold tax payers submission to the law.

Theoretical background is based onto criminal law as a public law, and the tax law is also an integral part of the public law, therefore both laws are in one systematical union. Close relation between the criminal law and the tax law can be distinctly seen by existence of criminal rules in the tax law.

Tax observation as a repressive approach, is the last effort to be implemented against the tax payers in order to uphold the tax law. If tax observation can be implemented properly, this will lead to submission increment of tax payers in fulfilling their tax obligations which in turn can increase state income from tax sector.

From respondent answers can be known that, the tax payers still face difficulty in understanding the existing tax law and regulation, and this influences the tax payers' submission to fulfill their obligations properly. Respondents also have opinion that the shock therapy executed will serve as a deterrent, so that by executing such therapy it is expected the tax payers will become afraid to commit criminal action in taxation.

To increase tax payers' understanding regarding the tax law and regulation, tax administrator must be proactive in giving consultation and education to the tax payers, because if tax payers can understand more, it is expected to increase their awareness and submission to pa' their taxes properly."

"Tujuan penelitian ini adalah untuk mengetahui tingkat kepatuhan wajib pajak badan dalam memenuhi kewajiban perpajakan, untuk mengetahui pengaruh pemeriksaan pajak terhadap tingkat kepatuhan wajib pajak memenuhi kewajiban perpajakan dan mengetahui langkah-langkah untuk meningkatkan kepatuhan wajib pajak dalam memenuhi kewajiban perpajakan pada Kantor Pelayanan Pajak Jakarta Kebayoran Baru Dua.Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Pendekatan deskriptif digunakan untuk menggambarkan kondisi obyek penelitian apa adanya sesuai fakta di lapangan. Sedangkan metode kuantitatif digunakan untuk mengetahui hubungan/pengaruh pemeriksaan terhadap kepatuhan wajib pajak dalam hal ini digunakan uji statistik Paired Sample T-test (pengujian terhadap dua sampel yang berpasangan). Penelitian mengambil lokasi di Kantor Pelayanan Pajak Jakarta Kebayoran Baru Dua. Pengumpulan data dilakukan dengan dua cara, yakni penelitian kepustakaan dan penelitian lapangan, terutama dengan mengandalkan teknik kuesioner. Sedangkan teknik analisis data yang digunakan adalah teknik analisis kuantitatif.Dari hasil analisis dan pembahasan diperoleh hasil penelitian sebagai berikut:1. Terdapat hubungan positip dan signifikan antara pemeriksaan yang dilakukan pemeriksa dengan kepatuhan wajib pajak di Kantor Pelayanan Pajak Jakarta Kebayoran Baru Dua dengan tingkat hubungan yang terkategori tinggi (0,801), dan nilai signifikansinya sebesar 0,000 (<0,05) pada taraf kepercayaan 95%.2. Terdapat sejumlah hambatan yang mengganggu pelaksanaan pemeriksaan di Kantor Pelayanan Pajak Jakarta Kebayoran Baru Dua, antara lain:a. Jangka waktu pemeriksaan yang lama bahkan ada yang sampai bertahun-tahun sehingga dokumen wajib pajak yang diperiksa lama dikembalikan.b. Pemeriksa kurang komunikatif/mau menang sendiri/arogan.c. Tidak ada transparansi mengenai cara-cara penghitungan ketetapan pajak.d. Prosedur pemeriksaan tidak berjalan baik, misal: tanggapan wajib pajak atas PHP diabaikan dan dianggap tidak ada.Berdasarkan temuan-temuan tersebut, maka rekomendasi dari hasil penelitian ini adalah:1. KPP Jakarta Kebayoran Baru Dua perlu meningkatkan kualitas pemeriksaan pajak karena walaupun berdasarkan analisis kuantitatif terbukti terdapat hubungan antara pemeriksaan dan tingkat kepatuhan wajib pajak tetapi dari hasil kuesioner mengenai lima variabel proses pemeriksaan yaitu kelengkapan sarana pemeriksaan, prosedur pemeriksaan, jangka waktu penyelesaian pemeriksaan, pengetahuan dan sikap pemeriksa ternyata variabel pengetahuan dan sikap pemeriksa menempati ranking terakhir.2. Untuk menindaklanjuti penelitian ini ada baiknya dilakukan penelitian lanjutan sejenis dengan mengambil obyek pajak yang berbeda agar ditemukan bahan perbandingan yang obyektif.

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The objective of this research is to understand the obedience level of the tax payer in complying tax obligation, to understand the tax audit impact to the tax payer obedience in complying tax obligation, and to understand the actions to improve tax payer obedience in complying tax obligation in the Kantor Pelayanan Pajak Jakarta Kebayoran Baru Dua.This research uses the Descriptive-Quantitative method. The descriptive approach is used to describe the condition of the tax payer in what is looked like in accordance with the facts. The Quantitative approach is used to describe the tax audit impact to the tax payer obedience. In more specific, the Paired Sample T-test (pairing of two sample testing) is used as the statistical testing.This research was taken in Kantor Pelayanan Pajak Jakarta Kebayoran Baru Dua. The data collection was conducted with the following methods, the literature research and the field research. It is also rely with the questionnaire technique. To analyze the data, the descriptive-Quantitative technique was used.The research provides following results:1. There is a positive and significant relationship between the audit conducted by auditor and the tax payer obedience in Kantor Pelayanan Pajak Jakarta Kebayoran Baru Dua. This relation was categorized high (0,801) with the significant level 0,000 (<0,05) 2. There are several obstacles to the audit process in Kantor Pelayanan Pajak Jakarta Kebayoran Baru Dua as follows:a. The tax payer document takes to long time to return due to the long duration of the audit process. In some cases audit process could takes several year to complete.b. There is less communication from the auditor.c. There is no transparency regarding the calculation approach of the tax assessment.d. The tax audit procedure is not implemented well, for instance the tax payer response of the PHP is ignored by the auditor.Based on those findings, there are several recommendations proposed, as follows:1. KPP Jakarta Kebayoran Baru Dua needs to improve the tax audit quality. This action could improve tax payer obedience in complying tax obligation according to the tax regulation.2. A further research with different tax object is recommended as the follow up on this research in order to get the more objective comparison."

"Laporan ini mengevaluasi proses rekapitulasi PPh (pajak penghasilan) Pasal 23 yang harus disetorkan oleh PT AMI selaku pemotong. Dalam memenuhi kewajiban perpajakannya sehubungan dengan PPh Pasal 23, PT AMI dibantu oleh PT SSRT mulai dari proses rekapitulasi hingga pelaporan SPT Masa. Proses rekapitulasi yang dilakukan terdiri atas tiga aktivitas utama, yakni memeriksa invoice dari vendor PT AMI, menghitung pajak penghasilan, dan memeriksa bukti pendukung reimbursement. Berdasarkan hasil evaluasi, proses rekapitulasi yang dilakukan oleh PT SSRT telah sesuai dengan peraturan perpajakan yang berlaku.

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This report evaluates the recapitulation process of Article 23 of the Income Tax, which has to be settled by PT AMI as a collector. In fulfilling its tax obligation regarding Article 23 of the Income Tax, PT AMI is assisted by PT SSRT from recapitulation process to periodic tax returns submission. The recapitulation process consists of three main activities, which are reviewing invoices from vendors, calculating the income tax, and checking the supporting evidence for reimbursement. The result showed that the recapitulation process performed by PT SSRT has complied with the tax regulations."