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"Penelitian ini bertujuan untuk menganalisis pendelegasian wewenang dan pengaruhnya terhadap efektivitas pelaksanaan tugas pada Kantor Wilayah DJP Jakarta III. Pendelegasian wewenang merupakan variabel bebas sedangkan efektivitas pelaksanaan tugas sebagai variabel terikat. Pendelegasian wewenang dibedakan menjadi dua, yaitu pendelegasian wewenang langsung dan pendelegasian wewenang tidak Iangsung.Pendelegasian wewenang atau delegasi atau pelimpahan adalah memberikan wewenang dari seorang manajer atau kesaluan organisatoris tertentu kepada manajer atau kesatuan organisatoris Iainnya untuk melaksanakan tugas-tugas khusus atau mempercayakan tanggung jawab dan wewenang kepada orang lain dan menetapkan pertanggungjawaban untuk hasil-hasil. Sementara efektivitas itu sendiri adalah melaksanakan sesuatu yang benar dalam memenuhi kebutuhan organisasi.Metode penelitian ini menggunakan metode deskriptif korelasional dengan mengambil sampel sebanyak 41 responden yng diambil dengan teknik penghitungan prosentase populasi. Pengumpulan data dilakukan dengan kuesioner dan wawancara yang selanjutnya data dianalisis dengan menggunakan analisis deskriptif dan statistik (penghitungan korelasi dan model persamaan regresi) dengan menggunakan program SPSS versi 12.0. Dari hasil analisis deskriptif diperoleh gambaran secara umum pendelegasian wewenang dan efektivitas pelaksanaan tugas pegawai tergolong baik. Hasil pengujian hipotesis menunjukkan bahwa secara parsial (sendiri-sendiri) maupun bersama-sama pendelegasian wewenang langsung dan tidak langsung memiliki pengaruh positif dan signifikan dengan efektivitas pelaksanaan tugas.Pendelegasian wewenang langsung mempunyai pengaruh yang signifikan (r1 = 0,848) terhadap efektifitas pelaksanaan tugas dan pendelegasian wewenang tidak langsung mempunyai pengaruh yang signifikan (r2 = 0,785) terhadap efektifitas pelaksanaan tugas. Nilai koefisien korelasi berganda (R) sebesar 0,896, dengan nilai F-hitung = 77,468 > F-tabel = 3,25 dan nilai t-hitung X1 dan X2 > t-tabel, yang berarti bahwa baik secara bersama-sama maupun secara sendiri (parsial) variabel pendelegasian wewenang langsung (X1) dan variabel pendelegasian wewenang tidak Iangsung (X2) memberikan sumbangan atau pengaruh yang signifikan terhadap efektivitas pelaksanaan tugas (Y) pada Kanwil DJP Jakarta III.Dengan demikian berdasarkan karakter pekerjaan/tugas yang ada pada Kanwil DJP Jakarta III, maka untuk meningkatkan efektivitas pelaksanaan tugas pokok dan fungsi organisasi, pimpinan Kanwil DJP Jakarta III dapat menerapkan teknik pendelegasian wewenang secara langsung untuk pekerjaan yang tidak terkait Iangsung dengan pelayanan kepada Wajib Pajak, sedangkan untuk pekerjaan yang terkait langsung dengan pelayanan kepada Wajib Pajak dapat diterapkan teknik pendelegasian wewenang secara tidak langsung.

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This research is aimed to analyze the delegating authority and its influence towards effectiveness of the job implementation at Kanwil DJP Jakarta III (regional office). The delegating authority is placed as independent variable, whereas effectiveness of the job as dependent variable. This delegating authority is differed into two - delegating direct authority and delegating indirect one.The delegating authority or delegation or what overflows is to give authority from a manager or unity of selected organisatoris to manager or unity of other organisatoris to execute special duties or entrust authority and responsibility to others and specify responsibility for pickings. Whereas itself effectiveness is to execute something right in fulfilling requirement of organization.This research was made based on the method of descriptive correlation by taking samples as much as 41 respondents through the population percentage counting technique. Data collecting is done by giving questionnaires and interviewing which then data analyzed by using statistical and descriptive analysis (enumeration of model and correlation equation of regression) by using program of SPSS version 12.0.The descriptive analysis result showed that generally, the delegating authority and the effectiveness of working performance of subjects could be characterized as good. The significant connection between delegating direct authority and effectiveness of working performance are shown by the coefficient correlation figures (r1= 0,848) and the significant connection between delegating indirect authority and effectiveness of working performance are shown by the coefficient correlation figures (r2=0,848). The figures of multiple coefficient correlation (R) as much as 0.896 by F-sum = 77.468 > F-table = 3.25 and the value t-sum X1 and X2 > t-table which means that either it is done all together simultaneously or individually ( partial ), the variable of delegating direct authority (X1) and the variable of delegating indirect authority (X2) giving contribution or significant influence on the effectiveness of working performance (Y) to Kanwil DJP Jakarta III.Thus based on the job character within Kanwil DJ P Jakarta III in order to improve the effectiveness of main job performance as well as function of organization, the leader of Kanwil DJP III is suggested to implement the technique of delegating direct authority for some particular job which are not directly related to the tax payer service. While for some job that are directly related to tax payer service are suggested to implement the technique of delegating indirect authority."

"The enforcement of Law No. 22 Year 1999 on the Regional Autonomy Administration, which later was substituted by Law No. 32 Year 2004 regarding regional Administration , that had brought about different new paradigm in establishing the autonomy, has basically changed the practices of running the local government. One of them concerns the positions, duties, function and the authority of Sub-district Head. The change will both directly and indirectly change the structure of organization, its funding, staffing, meeting its logistic requirements and accountability.The change began with its definition about the "Sub-district" itself. In Law No. 5 Year 1974 about Pokok-Pokok Pemerintahan di Daerah (Governance Principles), Sub-district is an administrative Territory in the cause of de-concentration, namely within the circle of the. government bureaucracy locally executing public service_ While in Law No. 32 Year 2004 regarding Regional Government, Sub-district is an operational territory as a part of the municipality. This corresponds to what mentioned in Chapter 120, Article (2) regarding as follows: The municipality level consists of the local secretariat, regional agency, local technical bodies, sub-district and village. On its position, it is indirectly obliged to execute the authority of the municipal. This is found in chapter 126 article (2) Law No. 32 year 2004 regarding Regional administration, declaring that : The head of the sub-district in carrying out his/her duty receives the authority delegation from the mayor to handle the locallautonomy matters.Specifically for Tangerang municipality government, the decree of the mayor No. 02 year 2003 regarding the delegation of done of the municipality administration to the head sub-district across Tangerang territory was issued. There are some sectors out of 10 areas of authority that have been delegated to the sub-district head, among others : Transportation, general works, land matters, population affairs, trading, industry and cooperation, social matters, peace and order, licensing, tax and retribution, and secretarial matters. Two years' time has lapsed since its issuance, but the implementation of this authority delegation to the sub-district has not been optimally exercised.Starting from the curiosity for the actual reasons for the situation, a study has been made. The study used the qualitative method by accumulating the data through direct interview to relevant official, literature study and secondary data.The result shows that the delayed implementation of this authority delegation from the municipality administration to the head sub-district is caused by technical matters as to how it should be carried out. This is due to the decree of the mayor of Tangerang regarding the authority delegation has not been followed with required direction for its implementation and method which in the field has caused uncertainly as to how to do it. Besides, there are still other factors that also has caused the Tangerang mayor decree has not been implemented optimally, among others : human resources problem, financing aspects, requisite needs which have not been fully provided by the city administration. This means no other that the decree issues, has not been sufficiently supported by the above mentioned three factors. Coordination aspect has also become an additional cause for the delay of such implementation. The sub-district administration and Agency could not easily construct the required coordination, there's no coordination mechanism: The Tangerang Mayor's Decree No. 2 year 2003, could not sufficiently be made basic of coordination between the district held and the related body. The organization structure aspect has made it difficult to implement the authority. The existing structure within the sub-district administration is not compatible with the amount of sectors delegated, and the delegation aspect itself has caused the delay of the implementation. This due to existing doubt or reluctance of the related agency to voluntarily delegate some of the authority as have been regulated in Tangerang Mayor decree No. 2 year 2003.Some implication of this study is that it is necessary to create operational and technical directions for the Tangerang Mayor's decree No. 2 year 2003, that in the field, practice can be made easier if the sub-district be provided with the actual authority, like certain permits, that the sub-district administration service may become miniature of in its territory. This is all mainly done in the framework of providing better public service. It's undoubtedly, support of human resources, sufficient financial back up, requisite/perquisite availability is indispensable to help implement the message contained in the city major mentioned above. It's also of necessity to reconstruct the sub-district organization to make it more optimal in its status, especially in existing its main obligation and function."

"Penerimaan pajak dan Anggaran Pendapatan dan Belanja Negara (APBN) merupakan dua hal penting dalam pertumbuhan ekonomi sebagai bagian dari kebijakan fiskal. Penerimaan pajak merupakan penyumbang terbesar APBN sehingga Direktorat Jenderal Pajak (DJP) perlu mengoptimalkan tugasnya dalam menghimpun penerimaan pajak agar negara mampu membiayai APBN secara mandiri. Unit-unit kantor pajak di lingkungan Kantor Wilayah DJP Jakarta Khusus yang mengadministrasikan Wajib Pajak perusahaan penanaman modal asing, perusahaan masuk bursa, dan perusahaan minyak dan gas bumi memiliki jumlah pegawai terbanyak serta memberikan kontribusi penerimaan pajak terbesar kedua setelah Kantor Wilayah DJP Wajib Pajak Besar. Mengingat perannya yang sangat strategis, Kantor Wilayah DJP Jakarta Khusus dituntut mampu untuk meningkatkan kinerjanya dengan cara meningkatkan kapabilitas pegawai melalui proses pembelajaran berkelanjutan sebagai bagian dari reformasi administrasi perpajakan yang terus dilakukan. Proses pembelajaran berkelanjutan merupakan sumber keunggulan kompetitif yang signifikan bagi organisasi dan dibutuhkan untuk menguji kepatuhan pemenuhan kewajiban perpajakan akibat penerapan sistem self assessment serta mampu meningkatkan kinerja individu dan kinerja organisasi.Penelitian ini bertujuan untuk mendapatkan deskripsi mengenai praktik kemandirian belajar, pelaksanaan pembelajaran organisasi, penerapan manajemen pengetahuan, dan penciptaan inovasi yang berlangsung di lingkungan Kantor Wilayah DJP Jakarta Khusus dalam rangka untuk mencapai kinerja organisasi; menganalisis hubungan struktur model pembelajaran pegawai yang dibangun dari kemandirian belajar di lingkungan kerja, proses transformasi ke dalam bentuk pembelajaran organisasi, penerapan manajemen pengetahuan, dan penciptaan inovasi dalam konteks organisasi pembelajar dalam rangka untuk meningkatkan kinerja organisasi; serta menganalisis ada tidaknya perbedaan struktur model pembelajaran pegawai yang mempengaruhi kinerja organisasi antar unit kantor pajak dan antar kelompok pegawai.Paradigma penelitian yang digunakan adalah post-positivism dengan pendekatan kuantitatif. Populasi penelitian ini adalah para pegawai di lingkungan Kantor Wilayah DJP Jakarta Khusus yang meliputi pegawai struktural eselon, pegawai bukan struktural, dan pegawai fungsional pemeriksa yang berjumlah 615 pegawai. Jumlah sampel yang diperoleh melalui teknik sampling jenuh adalah 394 pegawai atau 64%. Data dikumpulkan melalui teknik penelitian kepustakaan dan penelitian lapangan, yaitu dengan menggunakan kuesioner, observasi, serta wawancara mendalam. Berdasarkan data yang diperoleh dilakukan analisis deskriptif dengan menggunakan frequency analysis, serta analisis verifikatif dengan menggunakan structural equation modeling dan analysis of variance.Hasil penelitian menunjukkan, pertama, pegawai di lingkungan Kantor Wilayah DJP Jakarta Khusus melakukan praktik kemandirian belajar di lingkungan kerja serta mentransformasi secara kontinyu pengalaman individual mereka menjadi pengetahuan organisasi sehingga dapat diakses dan digunakan bersama sebagai wujud dari pembelajaran organisasi. Unit-unit kantor pajak di lingkungan Kantor Wilayah DJP Jakarta Khusus melakukan pengelolaan pengetahuan perpajakan untuk menciptakan nilai tambah sebagai wujud dari manajemen pengetahuan serta mentransformasi ide-ide inovatif ke dalam bentuk produk dan pelayanan perpajakan sehingga bermanfaat bagi para stakeholder.Para pegawai maupun unit-unit kantor pajak terus berupaya mencapai kinerja secara optimal, pada tingkat organisasi maupun tingkat individu. Kedua, kemandirian belajar di lingkungan kerja sangat berperan dalam mendorong pelaksanaan pembelajaran organisasi, penerapan manajemen pengetahuan, penciptaan inovasi di bidang perpajakan; meskipun tidak berpengaruh secara langsung terhadap pencapaian kinerja organisasi. Kemandirian belajar akan memberikan implikasi yang positif terhadap kinerja organisasi jika organisasi mampu melakukan intervensi dengan memfasilitasi pelaksanaan pembelajaran organisasi, penerapan manajemen pengetahuan, dan penciptaan inovasi secara efektif dan bersama-sama. Ketiga, konsistensi dalam pelaksanaan pembelajaran organisasi, penerapan manajemen pengetahuan, maupun penciptaan inovasi di bidang perpajakan memainkan peranan yang penting dalam meningkatkan kapasitas organisasi sekaligus mampu mempengaruhi pencapaian kinerja organisasi di bidang pengembangan SDM, peningkatan kepatuhan Wajib Pajak, penegakan hukum melalui tindakan pemeriksaan dan penagihan, penerimaan pajak, serta peningkatan kompetensi pegawai sesuai yang diharapkan. Dan terakhir, struktur model pembelajaran pegawai yang diorientasikan untuk pencapaian kinerja organisasi secara optimal cenderung seragam dan tidak menghasilkan budaya kompetisi yang kreatif antar unit kantor pajak maupun antar kelompok pegawai. Hal ini dikarenakan pengelolaan SDM masih dilakukan secara sentralistik oleh Kantor Pusat DJP.

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The tax revenues and the Indonesian Budget (APBN) are two important things in the economic growth as part of the fiscal policy. The tax revenues become the largest contribution to the APBN so that the Directorate General of Taxes (DGT) needs to optimize the duty to obtain tax revenues for the government to be able to finance the APBN autonomously. The tax office units in the Regional Office of the DGT of Special Jakarta administrating tax payers of foreign investment companies, companies listed in the stock exchange, and oil and natural gas companies have the largest number of employees and give the contribution of tax revenues which are the second largest after the Regional Office of the DGT of Large Taxpayers. Due to its strategic role, the Regional Office of the DGT of Special Jakarta is required to be able to improve its performance by improving its employees? capabilities through sustainable learning processes as part of the taxation administration reform continuously made. Sustainable learning processes are a source of competitive advantages significant for organizations and necessary to test the obedience to satisfy the taxation obligation as a result of the application of the self-assessment system and are capable of improving the individual performance and the organizational performance.This study aims to describe the self-directed learning practice, the organizational learning implementation, the knowledge management application, and the innovation creation in the Regional Office of DGT of Special Jakarta in order to attain the organizational performance; to analyze the relationships of the structure of the employee learning model constructed of the self-directed learning in the workplace, the process of the transformation into the organizational learning form, the knowledge management application, the innovation creation in the context of the learning organization in order to improve the organizational performance; and to analyze whether or not there is a difference in the structure of the employee learning model affecting the organizational performance among tax office units and among groups of employees.The research paradigm was post-positivism using the quantitative approach. The research population comprised the employees in the Regional Office of the DGT of Special Jakarta, including structural employees with echelons, non-structural employees, and functional audit employees with a total of 615 employees. The sample, consisting of 394 employees or 64%, was selected by means of the saturated sampling technique. The data were collected through the library research and field research techniques by means of a questionnaire, observations, and in-depth interviews. The collected data were descriptively analyzed using the frequency analysis and verification analysis by means of the structural equation modeling and analysis of variance.The results of the study are as follows. First, the employees in the Regional Office of the DGT of Special Jakarta carry out the self-directed learning practice in the workplace and continuously transform their individual experiences into organizational knowledge so that it can be accessed and used together as a form of organizational learning. The tax office units in the Regional Office of the DGT of Special Jakarta implement the taxation knowledge management to create added values as a form of knowledge management and transform innovative ideas into taxation products and services in order to be useful for stakeholders.The employees and tax office units continuously try to attain the performance optimally, both at the organizational level and at the individual level. Second, the self-directed learning in the workplace plays an important role in encouraging the organizational learning implementation, the knowledge management application, and the creation of innovations in the taxation sector, although it does not directly affect the attainment of the organizational performance. The self-directed learning will give a positive implication to the organizational performance if the organization is capable of making interventions by facilitating the organizational learning implementation, the knowledge management application, and the innovation creation effectively and simultaneously. Third, the consistency in the organizational learning implementation, the knowledge management application, and the creation of innovations in the taxation sector plays an important role in improving the organizational capacity and is at the same time capable of affecting the attainment of the organizational performance in the field of the human resource development, the improvement of tax payers compliance, the law enforcement through auditing and collecting, the tax revenues, and the improvement of employees? competencies as expected. Finally, the structure of the employee learning model oriented to the optimal attainment of the organizational performance tends to be uniform and does not result in a creative competitive culture among tax office units and groups of employees. This is due to the human resource management which is still centrally implemented by the main office of the DGT."

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Proses pelimpahan kewenangan dari dokter kepada perawat di Indonesia sampai saat ini masih menjadi permasalahan. Undang-undang mengenai praktik keperawatan tidak mengatur dengan spesifik mengenai proses pelimpahan kewenangan ini, khususnya dalam tindakan medis. Hal ini menjadi fenomena yang memprihatinkan apabila dibandingkan dengan negara Amerika Serikat dan Jepang. Oleh karena itu penulis hendak menganalisis mengenai pengaturan kewenangan perawat dan dokter yang ada di Indonesia, Amerika Serikat, dan Jepang, serta pembagian kewenangan antara dokter dan perawat yang ada di Indonesia, Amerika Serikat dan Jepang. Penelitian ini menggunakan metode penelitian yuridis-normatif, yakni penelitian kepustakaan yang dilakukan terhadap aturan-aturan hukum tertulis maupun hukum tidak tertulis dengan tipe penelitian deskriptif. Penulis menemukan permasalahan di mana pola hubungan yang terjadi antara dokter dan perawat di Indonesia adalah hubungan atasan-bawahan, bukan hubungan kolaboratif seperti di Amerika Serikat dan Jepang. Hal ini didasarkan pada aspek sejarah, pendidikan, dan tidak jelasnya undang-undang mengatur mengenai pembagian kewenangan antara dokter dan perawat dalam suatu tindakan medis. Terhadap kondisi tersebut, pemerintah belum memberikan solusi terbaiknya. Sehingga penulis menyarankan dilakukannya judicial review mengenai pembagian kewenangan dari dokter kepada perawat dalam suatu tindakan medis.

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The process of delegating authority from doctors to nurses in Indonesia is still a problem. The law regarding nursing practice does not specifically regulate the process of delegating this authority, especially in medical treatment. This is a sad phenomenon when compared to the United States and Japan. Therefore the author wants to find out how the authority of nurses and doctors in Indonesia, the United States, and Japan, and the division of authority between doctors and nurses in Indonesia, the United States and Japan. This study uses a juridical-normative research method, namely library research conducted on written and unwritten legal rules with descriptive research type. The author found a problem where the pattern of relationships that occur between doctors and nurses in Indonesia is a superior-subordinate relationship, not a collaborative relationship as in the United States and Japan. This is based on the historical, educational, and unclear aspects of the law governing the division of authority between doctors and nurses in a medical action. Regarding these conditions, the government has not provided the best solution. So the authors suggest doing a judicial review regarding the division of authority from doctors to nurses in a medical action.

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"Managers are judged by the results they deliver, and more than anything else, those results hinge on the ability to delegate and supervise. You will be surprised at how efficient and easy to manage your team becomes when you master these essential skills.

This handy, pocket-sized guide reveals time-tested ways to boost the performance and productivity of your employees, including how to: ? Define work, assign it, and set measurable, targeted standards for performance

- Match skills to job requirements

- Use Management by Objectives to delegate longer-term tasks to trusted team members

- Monitor, control, and keep on top of projects with minimum effort

- Turn delegation into a teaching tool and build the confidence of your staff

- Provide useful feedback and elicit active participation

- Avoid reverse delegation

- Free up time for higher-level tasks only you can tackle

- And much more. Done right, delegation and supervision allow your employees to learn, grow, and become more capable. Your success will skyrocket as you increase the quality and quantity of results, and build the loyalty, involvement, and commitment of your people."

"Peranan tanah dalam kegiatan pembangunan makin banyak dibutuhkan, sehingga nilainya semakin meningkat. Pelaksanaan administrasi pertanahan dan manajemen pelayanan, terutama pengurusan sertifikat hak tanah sering membawa permasalahan yang kompleks, antara lain praktek pelayanannya pada Kantor Pertanahan BPN kurang tertib dan kurang memuaskan masyarakat. Pokok permasalahan dalam penelitian ini, ialah bagaimana pengerahan sumber daya organisasi dan manajemen pelayanan Kantor Pertanahan BPN, sehingga menyebabkan masyarakat kurang puas. Atas dasar tersebut, penelitian ini mengkaji mengenai efektivitas organisasi Kantor Pertanahan BPN dalam melaksanakan tugas pelayanan penerbitan sertifikat hak tanah kepada masyarakat. Fokus perhatiannya ialah mengkaji hubungan antara faktor iklim organisasi, teknologi organisasi dan pelaksanaan pengendalian tugas dengan efektivitas organisasi Kantor Pertanahan BPN dalam melaksanakan tugas pelayanan penerbitan sertifikat hak tanah. Hasil penelitian dan analisis data menunjukkan bahwa faktor-faktor iklim kerja organisasi, teknologi organisasi dan pelaksanaan pengendalian tugas, masing-masing terbukti terdapat hubungan yang signifikan terhadap efektivitas tugas pelayanan pada Kantor Pertanahan. Temuan yang lain, terdapat penilaian yang berbeda antara pandangan pihak intern (pegawai Kantor Pertanahan) dengan pihak klien. Karena Kantor Pertanahan BPN terbukti efektif dalam tugas pelayanan, sedangkan dari sudut pandang pihak klien, pada umumnya menilai bahwa Kantor Pertanahan BPN dalam melaksanakan tugas pelayanan masih kurang efektif. Kesimpulan dari analisis data menunjukkan bahwa faktor sumber daya organisasi pada umumnya termasuk dalam katagori baik dan berpengaruh positif terhadap efektivitas pelaksanaan tugas pelayanan sertifikat tanah. Namun terdapat indikasi lain, terutama menyangkut faktor teknologi, kondisinya dalam katagori kurang baik. Penggunaan alat-alat mekanis secara kuantitas maupun kualitas masih terbatas, pengetahuan dan keterampilan kerja pegawai kualitasnya lemah, koordinasi dalam pelaksanaan prosedur pelayanan masih kurang konsisten. Pendidikan dan latihan pegawai, kesempatannya masih terbatas. Akibatnya kurang menunjang upaya meningkatkan prestasi kerja, dan tingkat profesionalitas petugas dalam tugas pelayanan masih lemah. Atas dasar temuan tersebut, disarankan agar pada faktor iklim kerja lebih ditingkatkan program pendidikan dan latihan pegawai secara terencana, guna mendukung pengembangan prestasi kerja dan kualitas profesional pegawai. Faktor teknologi organisasi, agar ditingkatkan penyediaan dan penggunaan alat mekaniknya. Aspek prosedur kerja, agar dilakukan penyempurnaan perangkat lunaknya, dan pelaksanaan koordinasi dalam penanganan pelayanan lebih disinkronkan menurut urutan dan ketentuan tata kerjanya."

"Direktorat Jenderal Pajak (DJP) masih memiliki keterbatasan kewenangan. Penelitian ini akan membahas terkait peningkatan kewenangan DJP berdasarkan standar OECD. Peningkatan kewenangan yang dimaksud antara lain pembuatan peraturan pelaksanaan perpajakan, penetapan sanksi administrasi, penetapan standar pelayanan, manajemen anggaran, perencanaan struktur organisasi, dan manajemen SDM dalam proses rekrutmen pegawai. Metode penelitian yang digunakan adalah penelitian kualitatif dengan jenis penelitian deskriptif. Data kualitatif diperoleh melalui studi literatur dan wawancara mendalam. Berdasarkan penelitian, diperoleh hasil bahwa kewenangan DJP saat ini masih terbatas dan perlu adanya peningkatan kewenangan DJP dengan mempertimbangkan kesiapan dari DJP.

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The Directorate General of Taxes has limited authority. This research will discuss the measures on how to increase the authority of the Directorate General of Taxes based on the OECD standard. Improvement of the authority covers tax law interpretation designing, penalties and interest, performance standard setting, budget expenditure management, organization and planning, and human resource management in recruitment process. This research uses descriptive qualitative with research design. We uses the study of literature and deep interviews to obtain the data. Based on the research, the author conclude that the Directorate General of Taxes’s authority is still limited, and it needs to be increased by considering the readiness of the Directorate General of Taxes."

"Penelitian ini bertujuan untuk mengetahui kondisi iklim kerja organisasi, sistem karier dan employee engagement pada pelaksana Kantor Wilayah Direktorat Jenderal Perbendaharaan. Selain itu, penelitian ini juga mencoba menganalisis pengaruh variabel iklim kerja organisasi dan sistem karier masing-masing terhadap dimensi employee engagement menurut Schaufeli and Bakker (2003), yaitu vigor, dedication dan absorption. Pengumpulan data dilakukan dengan menyebarkan kuesioner berdasarkan metode area / cluster sampling kepada pegawai pelaksana Kantor Wilayah Direktorat Jenderal Perbendaharaan, kemudian diolah dan dianalisa menggunakan bantuan program SPSS versi 18.0 dengan memakai metode descriptive statistics dan regresi linear untuk menjawab rumusan masalah yang ada. Hasil penelitian ini mampu memberikan gambaran tentang kondisi iklim kerja organisasi, sistem karier dan employee engagement pada pelaksana Kantor Wilayah Direktorat Jenderal Perbendaharaan. Selain itu, hasil penelitian ini juga menunjukkan bahwa ternyata iklim kerja organisasi memiliki pengaruh yang signifikan terhadap dua dimensi employee engagement, yaitu vigor dan dedication, namun tidak berpengaruh signifikan terhadap absorption. Sedangkan sistem karier hanya memiliki pengaruh yang signifikan terhadap satu dimensi employee engagement, yaitu vigor dan tidak berpengaruh terhadap dimensi dedication dan absorption.

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This study aims to determine the conditions of organizational work climate, career systems and employee engagement in practice for the staff of the Regional Office of Directorate General of Treasury. In addition, this study also attemp to analyze the influence of organizational work climate and career system to the dimensions of employee engagement by Schaufeli and Bakker (2003), namely vigor, dedication and absorption. Data was collected by distributing questionnaires based on the method area / cluster sampling to employees / staff at the Regional Office of Directorate General of Treasury, then processed and analyzed by using SPSS program (version 18.0) using descriptive statistics and linear regression formula to address existing problems.

The results of this study could provide a picture of the conditions of organizational work climate, career systems and employee engagement in practice for the staff of the Regional Office of Directorate General of Treasury. In addition, the results of this study also reveal that the organizational work climate has a significant effect on the two dimensions of employee engagement, the vigor and dedication, but no significant effect on the absorption. While the career system only has a significant effect on vigor and no significant effect on dedication and absorption."