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Abstrak :
Tesis ini melakukan analisis terhadap beban pajak dengan mengukur corporate tax ratio dan Total Tax Contribution Ratio dari Wajib Pajak Badan antar provinsi. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data-data yang berasal internal Direktorat Jenderal Pajak, terutama data-data dalam Surat Pemberitahuan Pajak Tahunan dan penerimaan pajak riil dari Surat Setoran Pajak. Penelitian ini dimaksudkan untuk mengidentifikasi karakteristik beban pajak Wajib Pajak Badan berdasarkan besar kecilnya usaha untuk memperoleh pemungutan pajak yang adil. Dari hasil penelitian, sebagian besar provinsi memiliki beban pajak yang kurang ideal dan rendah. Provinsi Sumatera Utara, Lampung, Jambi, Jawa Tengah, Daerah Istimewa Yogyakarta, Jawa Timur, Kalimantan Tengah, Sulawesi Selatan, Sulawesi Utara dan Bali yang memiliki karakteristik beban pajak yang baik dan cukup tinggi. ......This thesis performed analysis for tax burden with measuring corporate tax ratio and total tax contribution ratio of interregional corporate tax payer. This quantitative research using data from data base of Directorate General of Taxation, especially annual tax return and tax payment data. This research designed to identify the characteristics of corporate tax burden according to the size of the corporate tax payer to obtain fair tax collection. This research conclude that only province of North Sumatera, Lampung, Jambi, Central Java, DIY, East Java, Central Kalimantan, South Sulawesi, North Sulawesi and Bali which are having tax burden agree with size hypothesis.

Abstrak :
Skripsi ini menganalisis implementasi pengaturan penanggung pajak dari para wajib pajak Entitas berbentuk Perseroan Terbatas berdasarkan undang-undang perpajakan Indonesia. Di Skripsi ini juga penulis mengkritisi penataan dan penerapan aransemen Penanggung Pajak dari Wajib Pajak badan berbentuk Perseroan Terbatas. Penulisan Ini menggambarkan bagaimana hukum dan peraturan di Indonesia, yang mengatur secara khusus menyiratkan ketentuan dari Penanggung Pajak terdapat pengalihan hak dan kewajiban dari Wajib Pajak badan yang berbentuk perseroan Terbatas untuk penanggung pajak. UU KUP dan UU PPSP sebagai satu kesatuan peraturan perpajakan dan pedoman peraturan, tidak mengakui penagihan pajak dengan surat paksa yang dapat diminta terhadap wajib pajak badan berbentuk Perseroan Terbatas, tetapi hal ini dilakukan langsung kepada Penanggung Pajak. Para pembuat undang-undang harus memahami bahwa sebuah perusahaan Terbatas adalah subjek hukum yang dapat melaksanakan hak dan kewajiban, terpisah dari perseorangan sebagai organ Perseroan Terbatas.
This thesis analyzes the implementation of tax payer arrangements for entity taxpayers in the form of Limited Liability Companies based on Indonesian tax law. In this thesis, the authors also criticize the arrangement and application of the tax bearer arrangement of corporate taxpayers in the form of a Limited Liability Company. This writing describes how the laws and regulations in Indonesia, which specifically regulate the provision of tax bearers, imply the transfer of rights and obligations from corporate taxpayers in the form of limited liability companies to taxpayers. The KUP Law and the PPSP Law as an integral part of the taxation regulations and regulatory guidelines, do not recognize tax collection by compulsory warrant for corporate taxpayers in the form of Limited Liability Companies, but this is done directly to the tax bearer Lawmakers must understand that a Limited Liability company is a legal subject that can exercise rights and obligations, separate from an individual as an organ of a Limited Liability Company.

Abstrak :
Penelitian ini membahas mengenai permasalahan yang dihadapi Otoritas Jasa Keuangan (OJK) selaku lembaga negara yang dirancang untuk melakukan pengaturan dan pengawasan terintegrasi terhadap industri jasa keuangan di sektor Perbankan, sektor Pasar Modal, dan sektor Industri Keuangan Non Bank (IKNB). OJK menjalankan perannya sebagai regulator industri jasa keuangan di Indonesia dengan sumber pembiayaan dari APBN dan/atau Pungutan. Namun pada tahun 2015, OJK ditetapkan sebagai Wajib Pajak (WP) Badan oleh Direktorat Jenderal Pajak yang mengharuskan OJK untuk melakukan kewajiban perpajakan seperti WP Badan komersial lainnya. Penelitian ini bertujuan untuk mengetahui apakah Pungutan yang dilakukan oleh OJK merupakan objek Pajak Penghasilan (PPh) dan apakah penetapan OJK sebagai WP Badan sudah tepat, serta mengetahui dampak yang ditimbulkan atas penetapan tersebut. Penulis menggunakan metode kualitatif untuk menyampaikan data-data yang didapatkan di lapangan berupa hasil wawancara dan tinjauan literatur untuk menganalisis status penetapan OJK sebagai WP Badan beserta dampaknya. Hasil dari penelitian ini menunjukkan bahwa berdasarkan Undang-Undang (UU) Perpajakan, OJK tidak dikecualikan sebagai WP Badan, maka dari itu OJK ditetapkan sebagai WP Badan oleh Direktorat Jenderal Pajak. Dampak atas penetapan tersebut adalah perhitungan PPh Badan OJK tidak sesuai dengan prinsip pengakuan pendapatan Pungutan OJK sehingga menimbulkan beban administratif dan beban anggaran. Hasil penelitian juga menunjukkan bahwa OJK merupakan lembaga independen yang menjalankan fungsi pemerintahan sesuai amanat UU OJK, selain itu terdapat pandangan bahwa Pungutan OJK kepada Industri Jasa Keuangan sama dengan pajak sehingga penetapan OJK sebagai WP Badan kurang tepat.

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This study discusses the problems faced by the Financial Services Authority (OJK) as a state institution designed to conduct integrated regulation and supervision of the financial services industry in the Banking sector, Capital Market sector, and Non-Bank Financial Industry (IKNB) sector. OJK carries out its role as regulator of the financial services industry in Indonesia with funding sources from the state budget and/or levies. However, in 2015, the OJK was determined as a Corporate Taxpayer by the Directorate General of Taxes which required the OJK to perform tax obligations like other commercial corporate taxpayers. This study aims to determine whether the levies carried out by OJK is an object of income tax and whether the determination of OJK as a corporate taxpayer is appropriate, and to know the impact caused by the determination. The author uses a qualitative method to convey data obtained in the field in the form of interviews and literature review to analyze the status of the establishment of OJK as a corporate taxpayer and their impact. The results of this study show that based on the Indonesian Tax Regulation, OJK is not exempt from being a Corporate Taxpayer, hence OJK is designated as a Corporate Taxpayer by Directorate General of Taxation. The impact of this determination is that the calculation of OJK Corporate Income Tax is not in accordance with the principle of recognizing OJK levies income, which creates administrative and budget burdens. The results also show that OJK is an independent institution that carries out government functions in accordance with the mandate of the OJK Law, moreover there is another point of view stating that OJK levies on the Financial Services Industry are the same as taxes so that the determination of OJK as Corporate Taxpayer is not quite right.

Abstrak :
[ABSTRAK
Perilaku ketidakpatuhan wajib pajak sudah menjadi permasalahan utama bertahun-tahun di berbagai negara berkembang termasuk Indonesia. Permasalahan ini menimbulkan dampak yang besar untuk pembangunan di Indonesia, terutama karena pajak menjadi bagian terbesar dalam penerimaan negara. Penelitian ini dilakukan dengan melihat permasalahan ketidakpatuhan tersebut sebagai latar belakang penelitian serta mencari tahu faktor-faktor yang menentukan kepatuhan wajib pajak badan dalam memenuhi kewajiban perpajakan.

Kemudian, factor-faktor tersebut akan dibagi menjadi dua aspek; aspek karakter perusahaan dan aspek perilaku perusahaan. Selanjutnya, data berasal dari Kantor Pelayanan Pajak Pratama Jakarta Duren Sawit sebagai data sekunder dan data survey yang didasarkan pada persepsi wajib pajak badan sebagai data primer. Perbedaan data penelitian akan di bawa ke dalam dua analisa utama, yaitu regresi logistic dan regresi berganda.

Hasil penelitian menunjukkan bahwa pelaporan pajak tahun sebelumnya dan persepsi korupsi mempengaruhi kepatuhan wajib pajak secara signifikan, sementara faktor-faktor lainnya tidak mempunyai pengaruh secara keseluruhan. Hal ini secara menyeluruh menyimpulkan bahwa semua factor-faktor kepatuhan adalah satu kesatuan yang harus dijadikan bahan pertimbangan untuk mengurangi perilaku ketidakpatuhan dari wajib pajak, dimana persepsi korupsi adalah faktor utama yang seharusnya menjadi kebijakan penting bagi pemerintah.

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ABSTRACT
For years, the noncompliance behaviour of taxpayers has been the main problem in many developing countries like Indonesia. It makes a significant effect to the country?s development, since tax takes the biggest part of the government?s revenue. This study is conducted by seeing this phenomenon as a background, and it is aimed at determining the factors that are likely to have correlation with the compliance. It focuses on the corporate taxpayers behaviour, which is divided based on two aspects; the business characteristics aspect and tax attitudinal aspect. The data sources derive from the Duren Sawit STO, and survey data are based on the taxpayer perception using six-point Likert Scale. Then, it will apply two different analyses; first, the logistic regression and second, the multiple regressions.

It is shown that the previous tax income return from the taxpayers and the corruption perception influence the compliance significantly, while the other factors are mostly ignored. Overall, it implies that all factors must be brought together as a consideration to reduce noncompliance behavior with fighting corruption as the key element that should be a main policy by the government;For years, the noncompliance behaviour of taxpayers has been the main problem in many developing countries like Indonesia. It makes a significant effect to the country?s development, since tax takes the biggest part of the government?s revenue. This study is conducted by seeing this phenomenon as a background, and it is aimed at determining the factors that are likely to have correlation with the compliance. It focuses on the corporate taxpayers behaviour, which is divided based on two aspects; the business characteristics aspect and tax attitudinal aspect. The data sources derive from the Duren Sawit STO, and survey data are based on the taxpayer perception using six-point Likert Scale. Then, it will apply two different analyses; first, the logistic regression and second, the multiple regressions. It is shown that the previous tax income return from the taxpayers and the corruption perception influence the compliance significantly, while the other factors are mostly ignored. Overall, it implies that all factors must be brought together as a consideration to reduce noncompliance behavior with fighting corruption as the key element that should be a main policy by the government;For years, the noncompliance behaviour of taxpayers has been the main problem in many developing countries like Indonesia. It makes a significant effect to the country?s development, since tax takes the biggest part of the government?s revenue. This study is conducted by seeing this phenomenon as a background, and it is aimed at determining the factors that are likely to have correlation with the compliance. It focuses on the corporate taxpayers behaviour, which is divided based on two aspects; the business characteristics aspect and tax attitudinal aspect. The data sources derive from the Duren Sawit STO, and survey data are based on the taxpayer perception using six-point Likert Scale. Then, it will apply two different analyses; first, the logistic regression and second, the multiple regressions. It is shown that the previous tax income return from the taxpayers and the corruption perception influence the compliance significantly, while the other factors are mostly ignored. Overall, it implies that all factors must be brought together as a consideration to reduce noncompliance behavior with fighting corruption as the key element that should be a main policy by the government.;For years, the noncompliance behaviour of taxpayers has been the main problem in many developing countries like Indonesia. It makes a significant effect to the country?s development, since tax takes the biggest part of the government?s revenue. This study is conducted by seeing this phenomenon as a background, and it is aimed at determining the factors that are likely to have correlation with the compliance. It focuses on the corporate taxpayers behaviour, which is divided based on two aspects; the business characteristics aspect and tax attitudinal aspect. The data sources derive from the Duren Sawit STO, and survey data are based on the taxpayer perception using six-point Likert Scale. Then, it will apply two different analyses; first, the logistic regression and second, the multiple regressions. It is shown that the previous tax income return from the taxpayers and the corruption perception influence the compliance significantly, while the other factors are mostly ignored. Overall, it implies that all factors must be brought together as a consideration to reduce noncompliance behavior with fighting corruption as the key element that should be a main policy by the government, For years, the noncompliance behaviour of taxpayers has been the main problem in many developing countries like Indonesia. It makes a significant effect to the country?s development, since tax takes the biggest part of the government?s revenue. This study is conducted by seeing this phenomenon as a background, and it is aimed at determining the factors that are likely to have correlation with the compliance. It focuses on the corporate taxpayers behaviour, which is divided based on two aspects; the business characteristics aspect and tax attitudinal aspect. The data sources derive from the Duren Sawit STO, and survey data are based on the taxpayer perception using six-point Likert Scale. Then, it will apply two different analyses; first, the logistic regression and second, the multiple regressions. It is shown that the previous tax income return from the taxpayers and the corruption perception influence the compliance significantly, while the other factors are mostly ignored. Overall, it implies that all factors must be brought together as a consideration to reduce noncompliance behavior with fighting corruption as the key element that should be a main policy by the government]

Abstrak :
Penelitian dilakukan untuk menganalisis hubungan kausal faktor Kesadaran Wajib Pajak Badan, Modernisasi Sistem Administrasi Pajak dan Tindakan Penegakan Hukum di bidang perpajakan dan pengaruhnya terhadap Kepatuhan Pajak. Penelitian dilakukan terhadap Wajib Pajak Badan di lingkungan Kantor Wilayah Direktorat Jenderal Pajak Jawa Barat II. Metode Structural Equation Modelling (SEM) digunakan untuk mengukur hubungan kausal yang terjadi diantara variabel yang tidak dapat diamati secara langsung (unobserveable), melainkan diukur melalui indikator-indikatornya. Hasil penelitian menunjukkan bahwa Kesadaran Wajib Pajak Badan tidak berpengaruh signifikan terhadap Kepatuhan Pajak. Tindakan Penegakan Hukum di bidang Perpajakan berpengaruh signifikan terhadap Kepatuhan Pajak, dan menjadi variabel yang memiliki pengaruh paling kuat dan besar dalam mempengaruhi Kepatuhan Pajak. Modernisasi Sistem Administrasi Pajak tidak berpengaruh signifikan terhadap Kepatuhan Pajak pada Wajib Pajak Badan Pratama, akan tetapi berpengaruh signifikan terhadap Kepatuhan Pajak pada Wajib Pajak Badan Madya. Perbedaan tersebut diindikasikan karena terdapat perbedaan Kualitas Pelayanan yang diterima oleh Wajib Pajak Badan Madya dan Wajib Pajak Badan Pratama.

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The purpose of this research was to analyze causal relationship of Corporate Taxpayer Consciousness, Modernization of Tax Administration System and Law Enforcement Acts in Taxation and their influence on Tax Compliance. This research was carried out toward Corporate Taxpayer in West Java II Regional Tax Office Directorate General of Taxes. Structural Equation Modelling (SEM) is applied to measure the causal relationship which may occur among unobserveable variables, instead it is measured by its indicators. The results found that Corporate Taxpayer Consciousness has no significant influence on Tax Compliance. Law Enforcement Acts in Taxation has a significant influence on Tax Compliance, and becomes a variable having the strongest and largest influence that affecting tax compliance. Modernization of Tax Administration System has no significant influence on Tax Compliance toward Corporate Taxpayer in Pratama Tax Office, however it has a significant influence on Tax Compliance toward Corporate Taxpayer in Madya Tax Office. The difference is indicated as there is a difference in service quality received by Corporate Taxpayer in Madya Tax Office and Pratama Tax Office

Abstrak :
Laporan magang ini membahas mengenai evaluasi atas praktik pengisian SPT Pajak Penghasilan pada PT ABC dan refleksi diri atas pengalaman magang yang telah dilakukan. Pengisian SPT ini dilakukan oleh Mirian Indonesia, sebagai konsultan bisnis dalam bidang perpajakan. PT ABC merupakan sebuah perusahaan yang bergerak dalam usaha pertambangan yang dengan rutin membayarkan pajaknya sesuai dengan SPT setiap tahunnya. Evaluasi yang dilakukan dalam laporan magang ini terkait dua hal utama, yaitu pengisian pada formulir SPT 1771 dan lampiran khusus SPT. Evaluasi dilakukan berdasarkan ketentuan yang ada pada Peraturan Direktur Jenderal Pajak Nomor PER- 19/PJ.2014 mengenai Petunjuk Pengisian Surat Pemberitahuan Tahunan Pajak Penghasilan Wajib Pajak Badan. Hasil dari evaluasi yang dilakukan adalah adanya kesesuaian dengan penilaian dari senior in charge dan beberapa hal yang kurang sesuai dengan petunjuk teknik yang ada pada Peraturan Direktur Jenderal Pajak Nomor PER-19/PJ.2014 mengenai Petunjuk Pengisian Surat Pemberitahuan Tahunan Pajak Penghasilan Wajib Pajak Badan.

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ABSTRACT
This report discusses the evaluation of corporate annual tax return filling at PT ABC and self reflection on the internship experience that has been done. The tax return filing was conducted by Mirian Indonesia, as a business consultant in the taxation field. PT ABC is a company engaged in the mining business that routinely pays taxes according to the annual tax return. The evaluation carried out on this report is related to two main things, filling in the SPT form 1771 and the special attachment of the annual tax return. The evaluation carried out based on the provisions in the Regulation of the Director General of Tax Number PER-19 / PJ.2014 regarding Instructions for Completing Annual Tax Returns for Corporate Taxpayers. The result of the evaluation is the conformity with the assessment of the senior in charge and some things that are lacking in accordance with the technical Instructions in the Regulation of the Director general of taxation number PER-19/PJ. 2014 on the annual notice of Income tax law.