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"Penelitian ini bertujuan untuk menguji hubungan antara reformasi administrasi perpajakan dengan motivasi kerja dan antara reformasi administrasi perpajakan dengan kepuasan kerja Account Representative pada Kantor Pelayanan Pajak yang telah menerapkan administrasi modern. Terdapat tiga macam Kantor Pelayanan Pajak yang sudah menerapkan sistim administrasi modern yaitu Kantor Pelayanan Pajak LTO, Kantor Pelayanan Pajak Madya dan Kantor Pelayanan Pajak Pratama. Sebanyak 269 AR dilibatkan dalam penelitian ini.Dua hipotesis diuji: (1) Terdapat hubungan antara yang signifikan antara reformasi administrasi perpajakan dengan motivasi kerja AR pada tingkat LTO, Madya, dan Pratama, dan (2) Terdapat hubungan yang signifikan antara reformasi administrasi perpajakan dengan kepuasan kerja SR pada tingkat LTO, Madya, dan Pratama. Dengan demikian dapat disimpulkan bahwa terdapat hubungan yang signifikan antara reformasi administrasi perpajakan dengan motivasi kerja dan kepuasan kerja pada tingkat LTO, Madya, dan pratama.Hasil pengujian menunjukkan bahwa keseluruhan hipotesis diterima. Hipotesis pertama teruji dengan nilai Rank Spearman sebesar 0,540 (t hitung=7,62>t tabel=1,665). Sementara hipotesis kedua teruji dengan nilai Rank Spearman sebesar 0,430 (t hitung=9,56>t tabel=1,665).Karena studi ini menunjukkan bahwa reformasi administrasi perpajakan berhubungan dengan motivasi kerja dan kepuasan kerja, maka pelaksanaannya di lapangan perlu diperbaiki secara berkelanjutan agar motivasi kerja dan kepuasan kerja AR menjadi semakin optimal.

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The research intends to put to the test the correlation between the reformation taxation administration and work motivation and also between the reformation of taxation administration and the work satisfaction of Account Representative (AR) at The Tax Service Office which have applied modern administration system. There are three kinds of the Tax Service Office which have applied modern administration system. They are; the LTO Tax Service Office, Intermediate Tax Service Office and Elementary Tax Service Office. The research has involved 269 AR.

Two hypotheses put to a test: (1) There is a significant correlation between the reformation of taxation administration and the work motivation of AR on the LTO, Intermediate and Elementary level, and (2) these is a significant correlation between the reformation of taxation administration and the work satisfactions of SR on the LTO, Intermediate and Elementary level. Therefore, it could be concluded that there is a significant correlation between the reformation of taxation administration and the work motivation and the work satisfaction on the LTO, Intermediate and Elementary level.

The result of the test shows that the hypotheses are accepted on the whole. The first hypothesis given a value of Rank Spearman 0,540 (t count = 7.62>t table = 1,665) in a test. Meanwhile the second hypothesis given a value of Rank Spearman 0,430 (t count = 9,56)t table = 1,665).

Since the study shows that the reformation of taxation administration has a correlation to the work motivation and satisfaction then it is necessary to improve continually its implementation in the sphere so that it can increase the AR work motivation and satisfaction more optimally."

"ABSTRAKA tax reform was made by the Government of Indonesia in 1984. However, inefficiency seem to be still prevalent in the Indonesian tax system. Comparison with other countries during the period 1991 to 1994, for example, indicates that the Indonesia tax ratio is in a lower position. This thesis is intended to study the effect of the 1984 tax reform on the efficiency of the Indonesian tax system. The level of taxation model calculates the tax ratio needed when the rate of economic growth has been determined. This model basically uses the Harrod models on economic growth as a starting point and modifies it by including tax variables. Tax capacity model correlates selected macro economic variables to the tax variables to obtain the optimum capacity of collecting tax. The tax elasticity model correlates tax elasticity with other selected economic variables. The important thing in this model is the effort to separate the growth of the tax into automatic and discretionary one. Optimization model has basically the same features with the tax capacity model, i.e., to find out the optimum tax function using certain selected variables. In the optimization model, however, objectives and constraints which are not considered in the tax capacity model are included. The general equilibrium model includes the tax variables into the economic general equilibrium model. The econometric model developed in this thesis is basically a tax capacity type of model. The efficiency of tax system in this study is developed using the concept of optimum "input-process-output" relationship. Output is the optimum tax collection. Input will be represented by selected economic variables. Taxes are assessed on economic activities. These activities will be reported in the macroeconomic information system where those selected economic variables are part of them. In addition to input-output relationship, the growth of taxes may also be affected by a discretionary variables (process factor). The discretionary variables, include, among others, tax policy, tax administration, tax personnel and environment. In this econometric tax modeling, the discretionary variables will be represented by a dummy variables representing tax reform. The approach used in this study will be, first, to develop a simultaneous econometric model. The improvement on the Indonesia tax system will be tested using the model above through its dummy variable. The selected economic variables will be classified into group of activities which consist of: (1) aggregate demand; (2) balance of payment; (3) monetary; (4) government budget and; (5) aggregate supply. Variables Y (Gross domestic product), C (Consumption), I (Investment), X (Export), M (Import) and GR (Government Revenue) are selected from the aggregate demand. The balance of the payment group will be represented by X (Export) and M (Import). The monetary and government budget are represented by M2 (supply of money which indicates the economy's liquidity) and the government revenue. The aggregate supply will be represented by Y (Gross Domestic Product), number of employment (N) and Investment (I). Description of symbols in the equations could be found in the main chapters of this thesis. In addition to the econometric model, a non statistical analysis will also be made to support the statistical evaluation. The analysis comprises of qualitative, quantitative and correlative analysis. The qualitative analysis compares the substance of the new law against the old one. It is concluded, based on this analysis, that tax paid by the taxpayers may not decrease, although less tariff was introduced under the new law. This statement applies both for income as well as value added taxes. This conclusion has the implication that the increase in the government tax revenues will be dependent upon tax administration and law enforcement. Besides, the taxpayers' awareness and compliance will also play a role in the growth of tax revenue. The quantitative analysis focuses on the growth and structural changes of tax revenue. There are two variables evaluated i.e., the tax revenue itself and the number of taxpayers. The average annual growth rate of tax revenue per taxpayer is 5.7% for income tax and 57.5% for value added tax. 61% of the growth rate of income tax is primarily due to the increase in the member of taxpayers while the remaining 39% is due to increase in the volume of activities. The value added tax has the reverse situation. The growth rate of value added tax is primarily due to increase in volume of activities (91 %) and the remainder is caused by the increase of taxpayers. Based on this analysis certain preliminary findings could be drawn: (1) value added tax collection is more efficient than the income tax or; (2) the effective tax rate of value added tax is higher than the income tax. The growth analysis indicates that the value added tax grew faster than income tax. The annual growth rate of income tax were 30% and 23.5% respectively for 10 years before and after tax reform. On the other hand, the percentages for value added tax were 24% ten years before tax reform and 37.5% ten years after that. The consequences of the different growth rate above were the changes in the structure of tax revenue. Direct taxes as a proportion to total tax revenue decreased from 41% during the period of 10 years before tax reform to 40% ten years after that. The proportion of income tax also decreased from 37.5% to 36.5% during the same period. Value added tax, on the other hand, has a different situation. The proportion of value added tax to total tax revenue has been increasing from 19% during 10 years before tax reform to 35.5% ten years after that. Meanwhile, the proportion of indirect taxes to total revenue increased from 59% to 60% during the same period. The correlative analysis was done by relating tax revenue with selected economic variables i.e., Gross Domestic Product (Y), Export (X), Import (M), and supply of money (MD). Three types of taxes were evaluated i.e., income tax, value added tax and total tax revenue. Two method of analysis were used i.e., ratio analysis and point of elasticity. The conclusions reached based on the above analysis are: a. The increment of value added tax revenue due to tax reform was higher than the increment of income tax. b. Tax reform causes tax structure more regressive. c. Tax reform seems to increase the efficiency of the Indonesia tax system. The above conclusion is supported by data such as the fact that ratio of income tax to gross domestic product has increased from 2.54% ten years before tax reform into 3.31% ten years later. The percentages for value added tax were 1.32% before tax reform and 3.23% ten years later. The point elasticity of income tax t0 gross domestic product has increased from 1.12 to 1.42 during the same period. The related numbers for value added tax are 0.08 and 2.35, respectively. The statistical test performed, using time series data of 1973174 to 1993194, concluded that the model is not fit to be used for estimation. Revision to the model, using logarithmic form, come up with the new one as follows: (1) In Typph = 5,75 - 1,25 In Y-0,11 In I.2 + 0,54 In X + 0,40 In MD (0,00) (0,00) (0,01) (0,00) (0,00) Calculated F: 0,00 Adj. R-Squared: 0,79 (2) In TYPPN = 0,36 In 1.2 + 0,38 In X - 0,82 In M + 0,14 In MD - 0,25 TR (0,00) (0,00) (0,00) (0,01) (0,07) Calculated F: 0,00 Adj. R-Squared: 0,87 (3) In TYOT = 4,56 - 0,80 In Y + 0,55 In X (0.00) (0,00) (0,00) Calculated F: 0,00 Adj. R-Squared: 0,76 (4) In C 0,90 In Y (0,00) Calculated F: NIA Adj. R-Squared: 0,96 (5) In I = -3,33 + 1,18 In Y (0,00) (0,00) Calculated F: 0,00 Adj. R-Squared: 0,99 (6) In X = 0,80 In MIGAS (0,00) Calculated F: N/A Adj. R-Squared: 0,87 (7) In M = 0,88 In Y (0,00) Calculated F: NIA Adj. R-Squared: 0,96 (8) In MD = -9,21 - 0,45 In r + 2,07 In Y (0,00) (0,01) (0,00) Calculated F: 0,00 Adj. R. Squared: 0,95 (9) In GR = 2,42 + 0,93 In FA (0,00) (0,00) Calculated F: 0,00 Adj. R-Squared: 0,99 (10) In Y = 0,17 In N + 0,82 In I (0,00) (0,00) Calculated F: 0,00 Adj. R-Squared: 0,99 It should be noted that with such revision, the type of the model has been changed from tax capacity to tax elasticity model. Significant results were obtained for all equation in the model during the statistical test using Seemingly Unrelated Regression (SUR). Interpretation of the coefficients of the tax equations in the revised model concludes that: a. Income tax has a negative elasticity relationship with gross domestic product (Y) and Investment two years lag (L2). Elasticities between income tax and export (X) and supply of money (MD) are positiive. b. Value added tax has a negative relationship with import (I) and tax reform (TR). Positive elasticity was obtained between value added tax and two years lag investment (L2), export (X) and supply of money (MD). c. Other taxes has a negative elasticity relationship with gross domestic product (Y) and a positive relationship with export (X). The implication of the above results can be summarized below: a. Tax reform has an effect on the collection of income tax. The growth of this tax was basically due to automatic growth instead of discretionary one. Meanwhile, although tax reform has an effect on the collection of value added tax, the effect was negative, meaning that tax reform did not improve the efficiency of the tax system. b. The growth of income tax did not have a relationship with the growth of gross domestic product and two years lag of investment. This is an abnormal situation which could be interpreted that the efficiency of the income tax collection can still be improved. The positive relationship between the growth of income tax and export and supply of money is deemed to be appropriate. c. Value added tax grew negatively if it is related to the growth of import. Additionally, this model indicates that the growth of value added tax does not have any relationship with the growth of gross domestic product. These two phenomena seem to be abnormal. It could be an indication that the efficiency of the value added tax collection can still be improved. The positive relation between values added tax and export, two years lag investment and supply of money is deemed to be appropriate. d. Other tax has a negative relation with the growth of gross domestic product. Efficiency improvement is still probable with this kind of tax. Positive relationship with export is deemed to be appropriate. This study comes up with certain recommendations as follows: 1. The efficiency of income and value added tax collection can still be improved. Improvement should be made on tax administration, law enforcement and certainty and clarity on rules and regulation. 2. The policy on final withholding on income tax should be implemented prudently. This policy may cause the tax system more regressive. The tax object selected should be focused on those related to individual taxpayers rather than corporate taxpayers. Additionally, the final tax withholding should be assessed on the lower income group representing the mass taxpayers. 3. Tax model should be used in the projection of tax revenue. By doing this, more justification could be provided when determining. the target for tax revenue. Additionally, this model could be used as a tool for analyzing the effects of any policies issued by the Government relating to the variables (sectors) included in the model. Preferably the tax model should be combined with the general equilibrium model of the Indonesian macro economy. 4. Tax reform has been proven as being able to increase tax revenue. It is recommended that similar reforms could be made on other taxes and non tax revenue. Attention should be made on non tax revenue, because there is a great potential to develop revenue from this sector. Pricing of the Government services should be reconsidered. At present the pricing of such services does not consider the cost of providing it mainly because it is assumed that the cost would be recovered through taxes. In the context of globalization, however, reconsideration of government services pricing is a must. By doing this, the efficiency of the whole economy may be increased. It should be noted, however, that a cross subsidy concept should also be considered in the pricing process. 5. This study also indicates that the structure of tax revenue is becoming more and more regressive. Attention should be made on income tax. Tax collection efficiency should be improved. The tax payers awareness and compliance program should be focused on this tax. The extensification program should always be continued. Meanwhile, tax rules and regulation should always be kept updated. Law enforcement should be focused on middle class individual (corporate) tax payers. 6. This study also conclude that the tax reform does not have a significant impact to the efficiency of income tax collection system. The learning period needed to reach optimum condition need to be extended. It is therefore recommended that fundamental changes should be avoided. Efforts should continually be made on the improvement of the present system, both internally and externally. The internal improvement includes updating of rules and regulations, computerization of data system and procedures and staff development. External improvement includes, extensification program, law enforcement and integration with other supporting systems such as legal and accounting. We hope that this study will benefit the readers and stimulate other more comprehensive studies to be made."

"Reformasi administrasi melalui pembentukan administrasi perpajakan modern pratama merupakan kelanjutan sekaligus duplikasi dari administrasi perpajakan modern sebelumnya, yaitu sistem administrasi perpajakan modern yang diterapkan di kantor pajak wajib pajak besar dan madya (large and medium taxpayer office). Namun demikian, administrasi pajak modern pratama memiliki perbedaan karakteristik dibanding yang lainnya. Perbedaan tersebut terletak pada prosedur kerja, jenis pajak yang diadministrasikan, wilayah kerja dan basis wajib pajak. Perbedaan-perbedaan tersebut berimbas pada perbedaan struktur organisasi, beban kerja dan pengukuran kinerja. Karena itu, walaupun reformasi administrasi perpajakan dinilai berhasil, namun efektivitas reformasi administrasi perpajakan melalui pembentukan administrasi perpajakan modern pratama belum pernah dievaluasi secara objektif. Tujuan utama setiap reformasi administrasi adalah mewujudkan keadaan yang lebih baik bagi semua pihak yang berkepentingan. Dalam administrasi perpajakan, keadaan yang lebih baik tersebut ditandai dengan peningkatan kepatuhan wajib pajak. Karena itu, pengukuran efektivitas suatu administrasi perpajakan sebaiknya dilakukan secara menyeluruh, bukan secara parsial, misalnya berdasarkan realisasi penerimaan pajak semata. Berdasarkan teori organisasi, pengukuran efektivitas yang paling tepat, menyeluruh dan integratif adalah pendekatan konstituensi strategis. Pendekatan ini mempertimbangkan semua pihak yang berperan penting dalam menentukan efektivitas administrasi perpajakan. Dalam penelitian ini, konstituen yang memiliki kepentingan strategis adalah pemerintah, pegawai dan wajib pajak. Efektivitas administrasi dari perspektif pemerintah diukur berdasarkan kemampuan administrasi perpajakan merealisasikan penerimaan pajak, meningkatkan kepatuhan wajib pajak, dan kinerja atau efisiensi administrasi secara umum. Sedangkan dari perspektif pegawai dan wajib pajak, efektivitas administrasi diukur berdasarkan tingkat kepuasan masing-masing konstituen. Hasil penelitian menunjukkan bahwa dari perspektif pemerintah dan pegawai, reformasi administrasi telah berjalan secara efektif. Sedangkan dari perspektif wajib pajak, reformasi administrasi belum berhasil memenuhi kepuasan wajib pajak. Hal ini ditandai oleh tingkat kepuasan wajib pajak terhadap kualitas pelayanan Kantor Pelayanan Pajak Pratama Jakarta Gambir Dua yang masih jauh dari ekspektasi dan lebih rendah dibanding tingkat kepuasan wajib pajak di kantor pajak wajib pajak besar. Reformasi yang hanya efektif dari perpektif pemerintah dan pegawai tersebut menandakan bahwa administrasi pajak setelah reformasi masih cenderung menggunakan pendekatan enforcement daripada peningkatan pelayanan. Hal ini juga menunjukkan pembentukan administrasi perpajakan modern pratama baru sekadar pembenahan internal Direktorat Jenderal Pajak. Kepatuhan sukarela yang merupakan tujuan utama reformasi administrasi perpajakan bisa diwujudkan jika administrasi pajak berhasil menekan biaya kepatuhan melalui peningkatan kualitas pelayanan. Karena hasil penelitian menunjukkan bahwa Kantor Pelayanan Pajak Pratama Jakarta Gambir Dua gagal memberikan pelayanan yang memenuhi kepuasan wajib pajak, maka secara keseluruhan dapat disimpulkan bahwa efektivitas reformasi administrasi perpajakan melalui pembentukan administrasi perpajakan modern pratama masih rendah.

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Administrative reform through the establishment of pratama modern tax administration is an extension and a duplication of previous modern tax administration, namely modern tax administration system that successfully applied in large and medium taxpayer office. Pratama modern tax administration, however, has different characteristic than the others. The differences lie in its work procedure, its type of the tax that must to be administered, its work regional, and its taxpayer basis. The differences have effect on organization structure, workload, and performance measurement. Therefore, although tax administration reform is claimed as success achievement, the effectiveness of tax administration reform through establishment of pratama modern tax administration is never been evaluated objectively before. The main goal of administrative reform is a better condition for all stakeholders. In tax administration, the better condition lies on the improvement of taxpayer compliance. Therefore, effectiveness measurement on tax administration should be done on comprehensive approach, not partially, base on tax revenue only, for instance. Base on organization theory, strategic constituency is the most appropriate, comprehensive and integrative approach in measurement the effectiveness. The approach is take of all actors that have important role in determining the effectiveness of tax administration into account. In this study, the constituent that have strategic interest are government, staff/officer, and taxpayer. Administration effectiveness from government perspective is measured base on the achievement of the tax administration on collect money to treasury, improvement in tax compliance and performance or efficiency of the administration generally. From staff and taxpayer point of view, administration effectiveness is measured base on their satisfaction level respectively. The study finds that from government and staff perspective, the administrative reform is running effectively. But from taxpayer point of view, the administrative reform has not fulfilled their satisfactions yet. It is shown by the level of taxpayer satisfaction on the service quality of KPP Pratama Jakarta Gambir Dua that is far below their expectations and it is lower than the level of taxpayer satisfaction at large taxpayer office (LTO). The administrative reform that is effective from the government and staff perspective only, shows that post-reform tax administration is tend to applying enforcement approach rather than improving service quality. In addition, it is shows that the establishment of pratama modern tax administration is just internal improvement of Directorate General of Taxation (DJP). Voluntary compliance, that is main goal of tax administration reform, can become into real if tax administration success in minimizing compliance gap through improving service quality. Base on the result of the study that KPP Pratama Jakarta Gambir Dua fails in delivering excellent service to meet the taxpayer satisfaction, then, generally it can be said that the effectiveness of tax administration reform through establishment of pratama modern tax administration is low."

"Tesis ini membahas tentang dampak reformasi perpajakan terhadap efisiensi sistem pemungutan pajak Indonesia. Dengan teknik pengolahan data panel, maka akan diperoleh perubahan-perubahan rasio pajak (tax ratio) untuk tiap jenis pajak (PPh Non Migas, PPN, PBB, Cukai, Bea Masuk, Pajak Ekspor, Pajak Lainnya). Dari hasil pembentukan model ekonometrika diperoleh bahwa reformasi perpajakan tahun 2000 mempunyai dampak paling signifikan dalam peningkatan efisiensi sistem pemungutan pajak Indonesia jika dibandingkan dengan reformasi-reformasi perpajakan tahun 1983 dan 1994. Meskipun reformasi perpajakan berdampak positif terhadap peningkatan efisiensi sistem pemungutan pajak, namun jika dilihat dari pertumbuhan rasio pajak dan penerimaan pajak itu sendiri cenderung mengalami perlambatan. Kondisi ini memberikan indikasi bahwa perlu dilakukan langkahlangkah perbaikan di masa mendatang terkait dengan pelaksanaan reformasi perpajakan tersebut. Untuk mengusulkan strategi-strategi yang perlu dilakukan untuk memperbaiki proses reformasi perpajakan di masa mendatang dilakukan analisis kualitatif deskriptif dengan alat analisis SWOT.

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This thesis discussed about the impact of the tax reforms on the efficiency of the Indonesia tax system. By using data panel method, the change of tax ratio for each kind of tax (PPh Non Migas, PPN, PBB, Cukai, Bea Masuk, Pajak Ekspor and Pajak Lainnya) was able to calculated. From the econometric model, the conclusion was the tax reform 2000 was the most significant to improve the efficiency of the Indonesia tax system. Although the tax reforms can improve the efficiency of the Indonesia tax system but the indication of the slight growth of the tax ratio and tax revenue could be used as a signal for tax authority to make improvement for the next tax reforms. For this purpose, this thesis also discussed how to rebuild the next tax reform by using SWOT analysis to formulate the strategies needed as an improvement."

"Penelitian ini menguji dan menganalisis pengaruh hubungan politik dan reformasi perpajakan pada tahun 2009 terhadap tarif pajak efektif. Sampel penelitian ini adalah 91 perusahaan yang terdaftar di Bursa Efek Indonesia untuk tahun 2008-2009. Hasil penelitian menunjukkan bahwa terdapat pengaruh negatif reformasi perpajakan terhadap tarif pajak efektif sesuai dengan penurunan tarif pada Undang-Undang Pajak Penghasilan yang baru. Sedangkan hubungan politik tidak terbukti berpengaruh terhadap tarif pajak efektif.

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AbstractThis study examines and analyzes the influence of political connections and tax reform to the effective tax rate. The sample of this study was 91 companies listed in Indonesia Stock Exchange for the years 2008-2009. The results showed that there are negative effects of tax reform with the effective tax rate in accordance with the tariff reduction on the new Income Tax. Political relations did not influence the effective tax rate."

"Penelitian ini bertujuan untuk merencanakan masa depan reformasi administrasi perpajakan dalam rangka mewujudkan administrasi perpajakan yang diinginkan di masa depan, yaitu menuju Good Governance. Masa depan yang diproyeksikan, ditentukan oleh kegiatan yang ada dan orang atau institusi yang berperan dalam reformasi administrasi perpajakan, sehingga skenario administrasi perpajakan dapat tercapai. Proses deskriptif untuk menaksir masa depan ini disebut sebagai perencanaan ke depan (forward process). Hasil yang diinginkan dicapai dilakukan dengan menerapkan berbagai kebijakan untuk mempengaruhi para pelaku untuk menghilangkan segala masalah ke arah masa depan ini. Proses normatif atau perspektif ini disebut perencanaan balik (backward process), Dalam rangka mencapai keefektifan yang lebih besar dalam perencanaan, kedua proses itu dapat dikombinasikan. Perencanaan ke depan-balik tersebut dapat dijelaskan sebagai berikut. Pertama, masa depan yang mungkin terjadi diproyeksikan melalui perencanaan ke depan (forward). Lalu suatu masa depan yang mungkin terjadi diproyeksikan melalui perencanaan ke depan. Kedua, masa depan yang mungkin terlaksana dan diinginkan, dihipotesiskan, dan kebijakan yang perlu untuk mencapainya ditetapkan melaiui perencanaan balik (backward).Proses perencanaan ini menggunakan metode Analytical Hierarchy Process (AHP). Pendekatan AHP dilakukan secara analisis dengan menggunakan program komputer Expert Choice. Data isian kuesioner tersebut akan diolah lebih lanjut dengan menggunakan software Evaluation and Choice. Hasil dari software tersebut akan dianalisis untuk menguji hipotesis yang diajukan pada awal penelitian ini. Pendekatan Analytic Hierarchy Process (AHP) dapat membantu pemecahan yang kompleks dengan mempergunakan data primer yang melibatkan tenaga ahli. Di samping itu, pertimbangan utama pemakaian AHP dalam karya akhir ini adalah untuk menampung sebanyak-banyaknya aspirasi yang ada daiam era reformasi yang berpengaruh pada semua sektor dan kegiatan di Indonesia. Model AHP merupakan model perencanaan yang demokratis dan desentralisasi serta bersifat bottom up. Sifat demokratis ditunjukkan Iewat proses konsensus dalam penentuan persepsi dari kelompok responden, dan selain pemerintah, pihak Iain juga diikutsertakan sehingga ada demokratisasi dalam proses pengambilan keputusan.Kerangka teori yang digunakan dalam penelitian ini adalah konsep pajak dan pelayanan publik, reformasi administrasi, reformasi administrasi perpajakan, reformasi administrasi perpajakan menuju good governance, dan reformasi administrasi perpajakan di beberapa negara. Konsep reformasi administrasi perpajakan menuju good governance merupakan kerangka acuan untuk memperbaiki kerusakan dasar institusional pengelolaan maupun distribusi berbagai sumber daya yang ada dalam masyarakat. Paradigma good governance menekankan arti penting kesejajaran hubungan antara institusi negara, pasar, dan masyarakat. Usaha perwujudan good governance dilakukan melalui sinergi antara Iain institusi negara/pemerintah, swasta, dan masyarakat.Hasil penelitian menunjukkan bahwa dalam rangka mencapai masa depan yang mungkin terjadi yang diproyeksikan melalui perencanaan ke depan (forward) diketahui bahwa pihak yang paling berperan dalam reformasi administrasi perpajakan adalah pihak Direktorat Jenderal Pajak dengan salah satu kegiatan utama yang tengah dilaksanakannya yang dapat mendorong terwujudnya administrasi perpajakan berbasis teknologi informasi adalah Sistem Administrasi Perpajakan modern (SAPM). Berdasarkan hasil backward process dari para responden diketahui bahwa untuk mencapai administrasi perpajakan yang diinginkan di masa depan yaitu administrasi perpajakan berbasis teknologi informasi tersebut diperlukan kebijakan restitusi pajak tanpa pemeriksaan dalam rangka mengatasi masalah yang cukup mendesak yang dapat menganggu tujuan yang diharapkan, yaitu permasalahan rumitnya prosedur perpajakan. Melalui penerapan forward-backward planning dengan menggunakan Analytical Hierarchy Process (AHP) diharapkan dapat mewujudkan reformasi administrasi perpajakan yang diinginkan bersama sehingga perpajakan di Indonesia dapat berjalan dengan baik, aman, dan selaras dengan kepentingan semua pihak."

"Tujuan Penelitian ini adalah untuk mengetahui pengaruh valuation ruling schagai suatu kebijakan Direktorat Jenderal Bea dan Cukai (DJBC), apakah dapat memberikan rasa kepastian, khususnya dalam hal valuation atau nilai pabean bagi para pengguna jasa (importir), sebagaimana prinsip perpajakan yang baik.Valuation adalah (1) menentukan nilai atau harga dan (2) kewenangan Pabean untuk menentukan jumlah pungutan impor yang harus dibayar olch importir di Negara pengimpor. Ruling diartikan sebagai interpretasi dari hukum pajak dalam merespon permintaan wajib pajak atau perwakilannya. Garis besar interpretasi dari ketentuan perpajakan mempengaruhi sebagian transaksi yang dilakukan yang diberitahukan olch atau untuk wajib pajak. Transaksi tersebul mungkin sudah pernah dilakukan atau mungkin yang akan terjadi. Dari uraian diatas, valuation dan ruling dapat diambil unsur-unsurnya, yaitu: (1)keputusan atau penetapan oleh fiskus (bea dan Cukai);(2)sebagai respon atau tanggapan;(3)diminta oleh importir;(4)digunakan untuk transaksi yang sudah terjadi atau mungkin akan terjadi dan (5)keputusan tersebut mengikat pada pihak pengguna jasa maupun pihak fiskus.Certainty atau kepastian menurut Adam Smith adalah bahwa pajak itu tidak ditentukan secara sewenang-wenang, sebaliknya pajak itu harus dari semula jelas bagi scmua wajib pajak dan seluruh masyarakat, misalnya tentang : (1) berupa jurnlah yang hares dibayar; (2) kapan harus dibayar; (3) dan bagaimana Cara membayamya.Populasi penelitian ini adalah seluruh perusahaan yang mendapat fasilitas valuation ruling dari Direktorat Jenderal Bea dan Cukai, yang berjumlah 7 perusahaan. Oleh karena jumlah populasi yang kecil tersebut, maka sampel penelitian diambil dengan metode sampel jenuh, yaitu sampel diambil dari seluruh populasi. Metode penelitian yang digunakan adalah metode penelitian survey deskriptif analitik. Scmentara itu instrumen pengumpulan data disusun dalam angket yang menggunakan skala model Likert. Analisis data dilakukan pada taraf signifikansi 95% dan hasiinya adalah Pemberian valuation ruling, mempunyai pengaruh yang pasitif terhadap prinsip kepastian di bidang perpajakan. Hasil penelitian menunjukkan koefisien korelasi untuk hubungan kedua variabel ini adalah sebesar 0,894. Lebih ianjut kocfisien determinasinya adalah sebesar 0,799. Hal tersebut mempunyai makna bahwa dari faktor-faktor yang mempengaruhi prinsip kepastian dalam perpajakan, valuation ruling memberikan andil sebesar 79,90% sebagaimana dapat dijelaskan melalui persamaan regresi Y = -0,510 + 0,948 X. Berdasarkan hasil pengujian signifikansi ternyata bahwa korelasi X dengan Y reiati f sangat signifikan, hal tersebut dapat dilihat dan thitung 4,454 yang lebih besar dari t tabel 3,71, sehingga Ho ditolak. Hal tersebut berarti bahwa variabel pemberian valuation ruling secara signifikan mempengaruhi prinsip kepastian dalam perpajakan.Saran yang dapat diberikan antara lain : (1) DJBC dapat meningkatkan sosialisasi fasilitas ini terhadap pengguna jasanya, hat tersebut karena valuation ruling memberikan pengaruh positif dan signifikan terhadap prinsip kepastian dalam perpajakan; (2) DJBC dapat memberikan kemudahan di dalam syarat dan perosedur untuk pengurusan fasilitas ini, agar fasilitas valuation ruling bisa dimanfaatkan secara lebih luas oleh para pengguna jasa sebagaimana fasilitas lain yang diberikan oleh DJBC; (3) Masa berlakunya valuation ruling disarankan untuk lebih dapat disesuaikan dengan karakteristik barang yang mendapat fasilitas tersebut. selain untuk efisiensi juga untuk memberikan keadilan baik untuk hak negara maupun bagi pengguna jasa atau importir yang bersangkutan; (4)DJBC disamping dapat lebih memberikan kemudahan disarankan untuk Iebih selektif dalam memberikan valuation ruling, karena selain dapat memberikan kemudahan valuation ruling juga mempunyai potensi yang sangat tinggi untuk disalahgunakan, baik oleh pengguna jasa atau importir maupun oleh aparat di dalam lingkungan DJBC sendiri.

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The aim of the research is to identify the influence of valuation ruling as a policy of Directorate General of Custom and Excise. The question is that valuation ruling can give certainty, especially in valuation or customary for importer as a good tax principle.

Valuation according to Rosenberg (1994:300) is 1) identifying value or price and 2) authority of custom office to fix the import charge paid by importer in their own country. Kelley and Oldman (1973: 593) said that ruling is an interpretation from tax law to respond taxpayer's request or their representative. General interpretation from tax regulation influences most of the transaction informed to or by taxpayer. That transaction might have been paid or will be paid. From the explanation, valuation and ruling can be identified its elements, which are 1) decision by fiscus (custom and tax office); 2) as a respond; 3) requested by importer; 4) used to previous or further transaction; and 5) the decision is applied to customer and also fiscus.

Certainty according to Adam Smith is that tax is not determined unwisely. In contrary, tax must clear from the beginning for taxpayer and public, such as 1) amount of money that must be paid; 2) when it must be paid; and 3) how to pay it.

Population of the research is all of company that have valuation ruling facility from the directorate which are seven companies. Because of the small number of population, thus the sample is taken from all of the population.

The method of research is descriptive analytic survey. Meanwhile the instrument for data collection is questionnaire using scale of Likert. Data analysis is applied in significance rate of 95% and the result is the offering of valuation ruling has positive relation on certainty principle in taxation. The result shows that correlation coefficient of both variables is 0.894 and determination coefficient is 0.799. It means that from factors that influence certainty principle in taxation, valuation ruling has a contribution of 79.9% as explains in the regression equation Y=0.510 + 0.948X. Based on significance test, correlation between X and Y is relatively very significant. It can be seen from tcounted 4.454 which is bigger than ttab1e 3.71, so that Ha is denied. It means that the offer or valuation ruling significantly influences the principle of certainty in taxation.

Recommendation that can suggest here are 1) the Directorate can advance socialization on this facility toward its customer; 2) the Directorate can give an easy facility in the condition and procedure to the customer similar with other facility; 3) the Directorate is also suggested to be more selective in offering valuation ruling because it has a risk to be tricked; 4) the duration of valuation ruling is suggested to be more suitable with the characteristic of goods which have the facility. It is efficient and also equal for customer and the state."

"Penelitian ini bertujuan untuk mengetahui hubungan dan pengaruh sistem informasi perpajakan yang memadai terhadap kepatuhan wajib pajak dan penerimaan pajak.Penelitian ini dilakukan di Lingkungan KPP Badora I, pada bulan Mei 2006 dengan sampel 115 Wajib Pajak Badan yang diambil secara acak dari 910 Wajib Pajak atau +1- 2% dari populasi.Instrumen untuk menjaring data Sistem Informasi Perpajakan (Y1) dan Kepatuhan Wajib Pajak (X1) adalah kuesioner model skala likert sedangkan data penerimaan pajak (Y2) adalah data sekunder yang diperoleh langsung dari KPP Badora 1.Analisis data dilakukan secara kuantitatif dengan dua teknik analisis statistika yang akan digunakan dalam penelitian ini, yaitu Analisis Regresi dan Uji Perbedaan Mann-Whitney. Teknik analisis regresi digunakan untuk mengetahui dan memprediksi pengaruh Sistem Informasi Perpajakan terhadap Kepatuhan Wajib Pajak dan Penerimaan Pajak, sementara Uji Perbedaan Rata-Rata Mann-Whitney digunakan untuk mendeteksi apakah terdapat perbedaan antara tingkat penerimaan Pajak Kantor Pelayanan Pajak Badan dan Orang Asing (KPP Badora 1) antara sebelum digunakannnya sistem komputerisasi dan setelah digunakannya sistem tersebut. Interpretasi hasil analisis data menggunakan signifikansi a 5%.Hasil analisis regresi menunjukkan bahwa terdapat hubungan yang signifikan antara penerapan sistem informasi perpajakan dengan kepatuhan Wajib Pajak yaitu sebesar 0,653. Sedangkan besar pengaruh dari penerapan sistem informasi perpajakan terhadap kepatuhan Wajib Pajak adalah sebesar 42,6%. Persamaan regresi liniernya Y = 25,23 I + 0, 538X.Hasil pengujian Mann-Whitney menunjukkan bahwa tidak terdapat perbedaan yang signifikan antara penerimaan pajak sebelum dan sesudah penerapan sistem informasi perpajakan yang berarti bahwa penerapan sistem informasi perpajakan tidak mempengaruhi secara signifikan terhadap penerimaan pajak.Berdasarkan hasil penelitian ini dapat dinyatakan bahwa pengaruh sistem informasi perpajakan memberikan sumbangan yag berarti terhadap kepatuhan wajib pajak dan penerimaan pajak khususnya di KPP Badora 1Dengan demikian diharapkan bahwa untuk meningkatkan kepatuhan wajib pajak dan penerimaan pajak diperlukan sistem informasi pajak yang baik pula.

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This research aim to know about relation and influence of adequate taxation information system to compliance of taxpayer and tax income.

This research is conducted by in Environment of KPP Badora I, in May 2006 with sampel 115 (one hundred and fifteen) Corporate Taxpayer at random from 910 (nine hundred and ten) Corporate Taxpayer or (+I-) 12% from research population.

Instrument to get Information System Taxation data ( Y1) and Compliance of Taxpayer (X1) [is] questioner model scale of likert and Income Tax data ( Y2) is second data that obtained from KPP Badora I. Data analysis is done quantitatively with two technique of statistic analysis to be used in this research, that is Analysis of Regression and Test Difference of Mann-Whitney. Regression analysis technique is used to know and prediction of influence of Taxation Information System to Compliance of Taxpayer and Income Tax, whereas Test Difference of Mean of Mann-Whitney used to detect what is there are difference of KPP Badora 1 tax income between before and after using computerize system. Interpretation result of data analysis use significant amount 5%.

Result of Regression analysis indicate that there are significant relation between applying of taxation information system and compliance of Taxpayer that is equal to 0,653. Influence of applying of taxation information system to compliance of Taxpayer [is] equal to 42,6%. Formula of linear regression Y = 25, 231 + 0, 538X.

Examination Result of Mann-Whitney indicate that there are not the significant difference between before and after using taxation information system is meaning that applying of taxation information system do not influence by significant to tax income.

Based on result of this research can be expressed that influence of taxation information system give contribution to compliance of taxpayer and KPP Badora I Tax Income.

Thereby we expected that to increase compliance of taxpayer and tax income needed [by] good tax information system also."

"ABSTRAKThis paper aims to analyze the factors affecting taxpayer compliance of individuals who perform free work in KPP Pratama Medan East and East Medan District as the sample. this paper is the result of a study with a single instrumental case study that attempts to dig deeper into one case/phenomenon about the effect of taxation socialization, taxation knowledge and tax sanction on taxpayer compliance of individual who perform free work at KPP Medan Medan East. this study uses primary data source questionnaires derived from the taxpayers of individuals who conduct business activities and free activities registred in KPP Pratama East Medan.The result showed that partially socialization taxation has a negative and not significant effect on taxpayer compliance who do free work partialy knowledge of taxation have a positive and significant effect on taxpayer compliance who do free work. partially the tax sanction has a positive but not significant effect on taxpayer compliance that performs free work. simultaneously variable socialization taxation, knowledge taxation and tax penalties have a positive and significant impact on taxpayer compliance of individuals who perform free work."