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"From the Indonesian new Tax Law point of view, to pay tax was interpreted as 'an obligation' as well as 'a right' of every citizen. Nevertheless, it was no doubt that good organizational structure; effective administration depended on the skills, integrity, commitment and good relationship between the tax officials and Taxpayer's. For most Taxpayer's individually or privately paying tax was seen as a burden and to increase Tax Compliance, the Government regulation and other measures, tax system and procedures needed to be reformed from time to time due to decreasing cost, complaints, lower administration and compliance cost, minimizing tax avoidance and to increase tax compliance.There should be serious efforts from the government to gain in the degree of tax awareness and compliance; therefore, some factors have to be considered: (1) tax rate; (2) form of regulations that should be simple, understandable, and also purpose of tax imposed, (3) capable to serve for the satisfaction of public wants. Self Assessment was the tax system applicable in Indonesia, in which as the real consequence, the Tax Compliance used to fill in the SPT by them correctly and on time. Interesting measures have to be applied for Taxpayer's completed their obligation promptly: (1) A reward to the Taxpayer's who has completed their obligation promptly in which they then deserved to entitle as ' A Golden Taxpayer', and that a primarily tax refund would be of their beneficial for this attitude, (2) Incentives that forced the Taxpayer's to complete their duty, (3) penalties or punishment that was also an element of tax consciousness, (4) intensification of the tax education and information campaign by all sectors of the economy publicly or privately. As already known the Tax Law in Indonesia that was only be reformed in 1920 and 1983, 1994, 1997,2000 and 2007, although anticipated the spirit of 'unification principle', under which all Taxpayer's were treated alike, it should be said that less attention was given to the individual Taxpayer's .The purpose of the research was to know the implications of the reward policy, including problems and efforts of Taxpayer's to be entitled as 'A Golden Taxpayer' at KPP Pratama Jakarta Palmerah. The research method was descriptive; the research was described accurately using library research, hypothesis, sources/key informants as well as field research. The approach used in this research is qualitative approach. The research type was descriptive in which the writer gave a detail description in using the existing information. The data collection technique was by reading the literature, focusing on observation and interview. The interview was held with the Tax Government Institution, Tax Expert and the Taxpayer's itself.In conclusion, reward did not improve the Taxpayer's Compliance at KPP Pratama Jakarta Palmerah, compared to the grant of tax penalty or punishment, an effectiveness of the control and campaign held by the authorities. Another problems faced by the private tax compliance to became as a Golden Taxpayer caused by the aggregate amount of fees paid for penalty, and that many Taxpayer's allege did not understand the meaning of many terms of the existing regulation and policy, and lastly, since the individual tax compliance had a very limited criterion to pay the amount according to the fiscal policy. My recommendation to this research were: (1) the tax system would force the Taxpayer's to complete their obligation, (2) the reward given to Taxpayer's should have an additional benefit and applied to all type of Taxpayer's, (3) the criterion applied should be equal and legal certainty.to all Taxpayer's."

"Rendahnya motivasi patuh membayar pajak sudah menjadi fenomena umum di negara-negara berkembang seperti Indonesia, sehingga sering menyebabkan penerimaan pajak tidak sesuai dengan target yang telah ditetapkan. Rendahnya motivasi membayar pajak antara lain didorong oleh rendahnya pengetahuan wajib pajak tentang peraturan perpajakan dan administrasi perpajakan yang kurang memadai sehingga menimbulkan citra buruk di masyarakat. Terkait dengan hal tersebut, penelitian ini bertujuan untuk mengetahui hubungan antara pengetahuan tentang peraturan perpajakan dan citra administrasi pajak dengan motivasi patuh membayar pajak pada pedagang PD Pasar Jaya.Penelitian menggunakan metode deskriptif dan korelasional dengan melibatkan 154 sampel (responden) yang diambil secara acak sederhana dari 255 populasi. Pengumpulan data dilakukan dengan kuesioner dan tes yang sebelumnya telah diuji validitas dan reliabilitasnya. Data yang diperoleh dianalisis dengan rnenggunakan korelasi Spearman Rank dan t-test yang pengolahannya dilakukan dengan program SPSS versi 13.0.Hasil analisis deskriptif menunjukkan bahwa scara umum wajib pajak PD Pasar Jaya mempersepsi baik mengenai citra administrasi pajak dan memiliki pengetahuan yang rendah tentang peraturan perpajakan, sementara mengenai motivasi patuh membayar pajak secara umum tergolong tinggi balk motivasi untuk melaporkan maupun menyeto: kan. Sementara itu, dari hasil pengujian hipotesis diketahui bahwa pengetahuan tentang peraturan perpajakan memiliki hubungan positif dan signifikan dengan motivasi patuh membayar pajak. Demikian pula dengan citra administrasi pajak juga memiliki hubungan positif dan signifikan dengan motivasi patuh membayar pajak. Dengan demikian dapat diketahui bahwa semakin tinggi pengetahuan wajib pajak tentang peraturan perpajakan dan semakin baik citra administrasi pajak, maka semakin tinggi motivasi patuh membayar pajak.Dengan kondisi seperti itu, maka pengetahuan tentang peraturan perpajakan wajib pajak dan citra administrasi perpajakan perlu diperbaiki sebagai upaya untuk meningkatkan motivasi patuh membayar pajak. Upaya peningkatan pengetahuan antara lain dapat dilakukan dengan cara memberikan penyuluhan kepada para pedagang secara rutin sesuai perkembangan atau perubahan peraturan perpajakan, sedangkan untuk perbaikan citra administrasi pajak harus dilakukan secara menyeluruh dan berkesinambungan atas segenap aspek administrasi pajak.

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The lack of motivation in paying tax has been universal phenomenon in developing countries like Indonesia, so that it makes target cannot be achieved. The lack of motivation in paying tax is caused by-several among others-the lack of knowledge in tax regulation among taxpayers and improper tax administration so that it creates bad image in society. Based on the argument, this research was aimed to examine the relationship between knowledge of tax regulation and tax administration image with motivation in taxpaying obedience among merchants at PD Pasar Jaya.

Descriptive and correlation method was used in this study. 154 respondents acquired by implementing simple random sampling technique were participated. Valid and reliable questionnaires then were examined using Spearman Rank and t -test assisted with SPPS ver. 13.G.

Descriptive analysis showed that generally, taxpayers at PD Pasar Jaya had good perception toward tax administration image and had low knowledge of tax regulations, whereas the motivation in taxpaying obedience generally high, both in motivation to report and pay. Moreover, hypotheses testing showed that the knowledge of tax regulations had a positive and significant relationship with motivation in taxpaying obedience. Tax administration image also had a positive and significant relationship with motivation in taxpaying obedience. So that it can be concluded that the higher taxpayers knowledge in tax regulation and the better tax administration image, the higher motivation in taxpaying obedience.

Based on the findings, knowledge of tax regulations and tax administration image should be improved to increase motivation in paying tax. The improvement can be done by giving information to merchants continuously in accordance with the development and changes of tax regulation. To increase tax administration image should be done as an integrated and sustainable toward tax administration aspects."

"Penerimaan pajak dari tahun ke tahun selalu menjadi penerimaan utama dari penerimaan negara. Namun kenyataannya tingkat kepatuhan pelaporan dan pembayaran pajak Wajib Pajak masih rendah (kurang dari lima puluh person). Oleh karena itu untuk meningkatkan kepatuhan pelaporan dan pembayaran pajak perlu ditingkatkan pengawasan Wajib Pajak. Untuk mempermudah pengawasan Wajib Pajak digalongan berdasarkan jumlah pembayarannya, yaitu Wajib Pajak besar, Wajib Pajak menengah, dan Wajib Pajak kecil. Wajib Pajak besar selalu mendapat fasilitas dan kemudahan lainnya bahkan beberapa tahun belakangan ini pemerintah melalui Direktorat JenderaI Pajak (DIP) memberikan penghargaan kepada pembayar pajak terbesar. Perlakuan ini tentu saja kurang adil bagi Wajib Pajak menengah dan kecil. Tingkat kepatuhan pelaporan dan pembayaran pajak Wajib Pajak besar belum tentu lebih baik dibandingkan tingkat kepatuhan pelaporan dan pembayaran pajak Wajib Pajak menengah dan Wajib Pajak kecil.Dalam melakukan penelitian, Penulis merumuskan pokok masalahnya menjadi beberapa hal yaitu faktor-faktor yang mempengaruhi tingkat kepatuhan Wajib Pajak, faktor-faktor yang menghambat peningkatan kepatuhan Wajib Pajak, sejauh mana dampak penggolongan Wajib Pajak terhadap tingkat kepatuhannya, faktor-faktor yang mempengaruhi jumlah pembayaran pajak Wajib Pajak, apakah tingkat kepatuhan mempengaruhi jumlah pembayaran pajak Wajib Pajak, dan upaya-upaya apa yang dilakukan untuk meningkatkan kepatuhan.Dalam menganalisis masalah tersebut digunakan beberapa teori yang mendukungnya antara lain mengenai definisi pajak, subjek pajak, objek pajak, tujuan dan fungsi pajak, teori kepatuhan, dan pelayanan publik. Teori-teori tersebut digunakan untuk mempermudah dalam menganalisis data, sehingga dapat diambil suatu kesimpulan dan saran.Penelitian dilakukan dengan menggunakan data primer yaitu kuesioner kepada Wajib Pajak, dan wawancara kepada pejabat-pejabat yang berwenang dan menguasai tentang masalah kepatuhan pelaporan dan pembayaran Wajib Pajak, serta data Wajib Pajak yang menjadi sampel penelitian. Penelitian juga dilakukan dengan menggunakan data sekunder berupa literatur, karya ilmiah, dan ketentuan yang mengatur tentang kepatuhan pelaporan dan pembayaran pajak yang berasal dari undang-undang rnaupun peraturan pelaksananya.Hasil penelitian menunjukkan bahwa pelaporan dan pembayaran pajak Wajib Pajak KPP responden masih kurang patuh yaitu berkisar antara lima puluh persen sampai tujuh puluh empat persen, tingkat kepatuhan pelaporan pajak khsususnya pelaporan SPT Tahunan PPh Badan dan SPT Tahunan PPh Pasal 21 masih rendah yaitu berkisar antara dua puluh enam persen sampai tiga puluh enam persen, ketidakpatuhan sebagian besar Wajib Pajak disebabkan oleh beberapa faktor antara lain kewajiban pajak dianggap sebagai beban, peraturan perpajakan tidak semuanya dimengerti, dan pelayanan perpajakan masih kurang cepat, penggolongan pengawasan Wajib Pajak sudah efektif, dan peningkatan tingkat kepatuhan pelaporan dan pembayaran Wajib Pajak akan meningkatkan jumlah pembayaran pajak yang berhubungan dengan peningkatan penerimaan pajak.Untuk meningkatkan kepatuhan pelaporan dan pembayaran pajak Wajib Pajak seyogyanya dilakukan upaya-upaya berupa himbauan dan teguran, serta pemberian sanksi kepada Wajib Pajak yang tidak patuh agar mau memenuhi kewajiban perpajakannya, perlu ditingkatkan pengawasan terhadap SPT Tahunan yang dikirimkan kepada Wajib Pajak, perlunya diperbanyak sosialisasi kepada masyarakat pada umumnya dan Wajib Pajak pada khususnya bail( melalui tatap muka maupun media cetak dan elektronik mengenai peranan penting dari penerimaan pajak untuk pembangunan bangsa, peningkatan pengawasan pelaporan dan pembayaran pajak Wajib Pajak kepada seluruh golongan Wajib Pajak, untuk menunjang kemudahan pelaporan dan pembayaran pajak perlu dipercepat penerapan pelaporan pajak berbasis internet seperti e-Regristration, e-SPT, dan e-Filling dan penyederhanaan prosedur birokrasi dan sistem perpajakan seperti pembentukan kantor pajak dengan sistem modern untuk seluruh Indonesia.

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Tax revenue from year to year always becomes major revenue of state. But in reality mount compliance of reporting and payment of Taxpayer either in KPP taken as research object and national still lower (less than fifty percent). Therefore to increase compliance of reporting and payment of tax require to be improved by observation of Taxpayer. To make easy observation of Taxpayer faction pursuant to amount of its payment, that is big Taxpayer, Middle taxpayer, and small Taxpayer. Big taxpayers always get other amenity and facility even governmental to some years lately through Direktorat Jenderal Pajak (DJP) give appreciation to payer of biggest tax payment. This unfair treatment to small and middle Taxpayer. Level compliance of reporting and payment of big Taxpayer tax not yet better of course compared to level compliance of reporting and payment of middle Taxpayer lease and small Taxpayer.

In research, Writer formulate its the root of the matter become several things that is factors of influencing level compliance of Taxpayer, factors of pursuing the increasing of compliance of Taxpayer, how far affect classification of Taxpayer to its compliance level, factors of influencing the amount of payment of Taxpayer, do compliance levels influence the amount of payment of Taxpayer, and any kind of efforts to increase compliance.

In analyzing the problem used some theory supporting it for example tax definition, tax subject, tax object, tax function, compliance theory, and service of public. The theories used to make easy in analyzing data, so that can be taken a suggestion and conclusion.

Research conducted by using primary data that is questioner to Taxpayer, and interview to official functionaries and master about problem of compliance of reporting and payment of Taxpayer, and also Taxpayer data becoming research sample. Research also conducted by using data of secondary in the form of literature, scientific research, and rule arranging about compliance of reporting and payment of tax coming from law and also regulation.

Result of research indicate that reporting and payment of Taxpayer of KPP responders still less obedient that is ranging from fifty percent until seventy four percent, compliance of reporting of Annual SPT of PPh Badan and SPT Annual of PPh Section 21 still lower that is ranging from twenty six percent until thirty six percent, incompliance Taxpayer because of some factor for example obligation of tax considered to be burden, regulation of taxation is not all understood, and service ,of taxation still less quickly, classification of observation of Taxpayer have is effective, and increasing of compliance of reporting and payment of Taxpayer will improve the amount of payment of tax related to increasing of tax revenue.

To increase compliance of Taxpayer properly by efforts in the form of require exhortation and urge, and also giving of sanction to Taxpayer which is not obedient so that will fulfill tax obligation, require to be improved by observation to Annual SPT which sent over Taxpayer, the importance of more socialization to society in general and Taxpayer especially either through looking in the face and also media and electronic concerning important role of acceptance of tax for the development of nation, torn increase of observation of reporting and payment of Taxpayer to all Taxpayer group, to support amenity of reporting and payment of tax require to be quickened applying of reporting of tax base on Internet like e-Registration, e-SPT, and e-Filling and moderation of bureaucracy procedure and taxation system like forming of internal revenue with modem system to entire Indonesia."

"Direktorat Jenderal Pajak menerapkan teknologi informasi dalam pelaporan PPN. Ini dilakukan dalam rangka memberikan kemudahan, kepastian hukum, dan peningkatan pelayanan kepada Wajib Pajak, terutama setelah pemberlakuan PER-11/PJ/2013 dan PER-10/PJ/2013, sehingga diharapkan kepatuhan Wajib Pajak meningkat. Tujuan penelitian ini ialah untuk mengetahui besar hubungan antara ketiga prinsip tersebut dengan tingkat kepatuhan pajak. Penelitian ini menggunakan metode survey, statistik deskriptif, dan pengujian korelasi. Hasil penelitian menunjukkan terdapat hubungan yang kuat antara ketiga variabel tersebut dengan tingkat kepatuhan pajak.

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The Directorate General of Taxation implement electronic system (e-SPT) in reporting value-added-tax so reporting process can be ease, tax payers can get legal certainty, and improvement of quality of tax services, especially after implementation of PER-11/PJ/2013 and PER-10/PJ/2013 and is expected tax compliance to increase. The purpose of this research is to examine correlation of these three principles toward tax compliance. This research uses survey method, statistic descriptive, and correlation analysis. Data are collected through questionnaires which are distributed to tax payers at Tanjung Priok Tax Office. This research shows that strong correlation of these three variables and tax compliance."

"Skripsi ini membandingkan implementasi kebijakan ekstensifikasi Wajib Pajak Orang Pribadi baru melalui pendataan objek PBB dengan model implementasi milik Edward III. Penelitian ini menggunakan metode penelitian kualitatif deskriptif dengan tujuan untuk memaparkan implementasi ekstensifikasi berdasarkan SOP. Analisis pada skripsi ini akan menggambarkan implementasi SOP dilapangan yang kemudian dibandingkan dengan model implementasi Edward III. Hasil dari penelitian ini adalah pelaksanaan implementasi sudah sesuai dengan model implementasi Edward III sehingga berdasarkan model implementasi Edward III implementasi kebijakan ekstensifikasi di KPP Mampang telah berjalan dengan baik.

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This thesis compares the implementation of new personal taxpayer‘s extension policy through land and property tax object data collection with Edward III’s implementation model. This research is using qualitative descriptive as research method to explain extensification’s implementation based on SOP. This thesis’s analysis is going to portray SOP implementation being practiced then compared to Edward III’s implementation model. This research’s result are the implementation is suitable to Edward III’s model and based on Edward III’s model, implementation in KPP Mampang Prapatan is running well."

"Tax is one of source of national revenue. Target and realization of national tax revenue increased year by year. Directorate General of Taxes implemented taxpayer extensive activity as an effort to increase tax revenue. In this way, the first result is adding the number of taxpayer, and later will increasing the number of tax revenue significantly.

This research is doing to evaluate the taxpayer extensive activity as an effort to increase tax revenue at Tax Service Office (KPP) Jakarta Kelapa Gading. KPP Jakarta Kelapa Gading is taken as a research object because the increasing target of tax revenue and number of new taxpayer significantly year by year. Also in working area of KPP Jakarta Kelapa Gading could be seen that economic infrastructures and real estates growth rapidly.

The objectives of this research are knowing the procedures of taxpayer extensive activity at KPP Jakarta Kelapa Gading, explaining and analyzing the implementations of taxpayer extensive activity in order to get the certain objectives, explaining the problems that appears in this activity and analyzing the efforts to handle them.

Descriptive analysis method is used in this study. Collecting data is doing by library research and field research by interviewing the competent informant.

This study concluded that taxpayer extensive activity has done according to the rules. The increasing target of new taxpayer and tax revenue from new taxpayer could be reach. But the compliance level of taxpayer is still low because only a few of new taxpayer that paying and reporting tax to KPP Jakarta Kelapa Gading.

In implementation of taxpayer extensive activity in KPP Jakarta Kelapa Gading officials found some problems, but they have done some efforts to handle it. If taxpayer extensive activity could be done as goad as possible and supported by relationship institutes, we hope that the number of new taxpayer could increase followed by increasing tax revenue and tax compliance from the new taxpayers."

"Skripsi ini merupakan studi kasus tentang implementasi Sunset Policy 2008 di KPP Pratama Jakarta Tebet selama kurun waktu Januari?September 2008. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Teknik pengumpulan data menggunakan wawancara mendalam dan studi literatur. Hasil penelitian menunjukkan bahwa masih sedikit sekali Wajib Pajak yang memanfaatkan kebijakan ini. Sunset Policy memberikan manfaat bagi Wajib Pajak terutama dengan tidak dapat diterbitkannya SKP Pajak Lainnya. Manfaat bagi KPP sendiri adalah meningkatnya penerimaan pajak dan diperolehnya basis data Wajib Pajak. Serangkaian upaya telah dilakukan KPP Pratama Jakarta Tebet untuk mengoptimalkan pelaksanaan Sunset Policy. Sunset Policy sebenarnya bukan untuk menambah penerimaan pajak 2008 melainkan untuk memperkuat basis data Wajib Pajak.Rekomendasi penelitian ini adalah sosialisasi Sunset Policy harus memaparkan detil manfaat yang akan diterima oleh Wajib Pajak, perlunya pengawasan internal Sunset Policy khususnya bagi Account Representative di KPP Pratama Jakarta Tebet, DJP pun perlu melakukan pengawasan terhadap petugas pajak di lapangan agar tujuan Sunset Policy tercapai sesuai harapan, serta perlunya upaya penegakan hukum yang tegas agar Sunset Policy dapat menghasilkan penerimaan pajak yang signifikan dalam jangka panjang.

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This thesis is a case study of the implementation of Sunset Policy 2008 at KPP Pratama Jakarta Tebet during January to September 2008. This research used qualitative approach with descriptive design. Collecting data technique uses in depth interview and literature study. The research result showed that there are just little tax payers who benefit this policy. Sunset Policy gives benefit for tax payers especially without publishing other Tax Assessements. The benefit for KPP itself is the increase of tax receiving and got data base of tax payers. Sequences of efforts have been done by KPP Pratama Jakarta Tebet to optimize Sunset Policy operation. Sunset Policy, actually, doesn?t add tax receiving 2008 but to strengthen data base of tax payers.

Recommendation of this research are socialization of Sunset Policy should explain the benefits which will be got by tax payers in detail, it is needed internal control of Sunset Policy especially for Account Representative at KPP Pratama Jakarta Tebet, DJP should control tax officers in the field in order to reach Sunset Policy?s objective as it is hoped, it is needed an effort law supremacies strictly in order Sunset Policy can increase tax receiving significantly in long term period."

"Agar iklim investasi di Indonesia meningkat, pemerintah memberikan beberapa insentif untuk sektor ekonomi yang strategis. Salah satunya adalah dengan memberikan insentif berupa pembebasan PPN untuk barang strategis, dalam kasus ini adalah Rusunami. Penelitian ini menganalisa kebijakan pembebasan PPN atas Rusunami dan pengaruhnya bagi penerimaan studi kasus pada KPP Pratama Jakarta Cengkareng. Permasalahan utama dalam tesis ini adalah : pertama, adalah apakah dasar pemikiran atas kebijakan pembebasan PPN atas Rusunami sudah sesuai dengan ketentuan yang berlaku, kedua adalah bagaimana mekanisme dalam pengkreditan pajak masukan yang dilakukan oleh Wajib Pajak, ketiga, bagaimanakah pengaruh pembebasan PPN bagi Penerimaan di KPP Pratama Jakarta Cengkareng. Penelitian ini adalah penelitian qualitatif dengan analisia deskriptif. Pembebasan PPN atas Rusunami telah sesuai dengan ketentuan yang berlaku dan dasar pemikirannya adalah Rusunami termasuk dalam kategori merit goods. Pembebasan PPN menyebabkan terjadinya pajak masukan yang tidak dapat dikreditkan. Dalam kasus ini PT. X dan PT. Y mengkreditkan semua pajak masukannya dalam laporan PPN. Pembebasan PPN memberikan dampak bagi Penerimaan KPP Pratama Jakarta Cengkareng, hal itu memungkinkan bertambah or berkurangnya Penerimaan KPP Pratama Jakarta Cengkareng. Hal itu dapat meningkatkan Penerimaan karena walaupun dibebaskannya PPN tetapi ada pajak-pajak lainnya yang masuk, seperti PPh, PBB, BPHTB. Dan juga bisa menyebabkan berkurangnya Penerimaan ketika PT. X dan PT. Y mengkreditkan pajak masukannya dalm laporan PPN.

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In order to enhance the investment climate in Indonesia, government provide some incentives for strategic economic sector. One of them is by giving the VAT free incentive to the strategic goods, i.e. is Rusunami. This study analysis of Tax Exemption Policy of Value Added Tax for Rusunami takes as a case study at KPP Pratama Jakarta Cengkareng.

The main problems of this study are: first, is the tax exemption policy of Value Added Tax for Rusunami in accordance with applicable regulations, second, how does mechanism in tax credit of input tax, third, how does it influence in the revenue of KPP Pratama Jakarta Cengkareng. This research is a qualitative research with descriptive analysis. The exemption policy of value added tax for Rusunami is in accordance with applicable regulations because Rusunami included in the merit goods category. Exemption of value added taxes on transaction is creating un-deductable tax credit.

In this case, PT. X and PT. Y crediting the input tax in their periodical VAT reports. Exemption of value added taxes influence the revenue of KPP Pratama Jakarta Cengkareng, its may rise or reduce the income of KPP Pratama Jakarta Cengkareng. However, is the long time it will increase revenue because even the value added tax is free, but there are another taxes comes of that, for example Income Tax, Land and Building Tax, Duty on Acquisition of Rights to Land and Building, etc. And it may reduce revenue when PT. X and PT. Y crediting the input tax in their VAT tax reports."