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"Penelitian ini membahas tentang evaluasi sistem online yang sudah berjalan dalam usaha perhotelan di Provinsi DKI Jakarta, dimana sistem online merupakan salah satu bentuk pengawasan pemungutan pajak hotel dari Dinas Pelayanan Pajak. Seiring pertumbuhan usaha perhotelan di DKI Jakarta dan minimnya pegawai untuk mengawasi penerimaan pajak hotel, pemerintah melakukan penerapan sistem online sesuai dengan Peraturan Gubernur Nomor 224 tahun 2012 tentang Pembayaran dan Pelaporan Transaksi Usaha Pajak Hotel, Pajak Restoran, Pajak Hiburan dan Pajak Parkir Melalui Online Sistem. Penelitian ini menggunakan metode penelitian kualitatif berdasarkan teknik pengumpulan data studi literatur dan studi lapangan yang dilakukan dengan wawancara. Kesimpulan dari penelitian ini adalah sistem online tahap dua sudah diterapkan dengan baik. Dan Dinas Pelayanan Pajak melakukan upaya-upaya agar wajib pajak hotel dapat menikmati sistem ini dengan baik.

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This research talk about the evaluation of the online system which has been running in the business of hospitality in jakarta province, where the online system is one form of surveillance tax collection hotel of tax service department. Along with the growth in the hospitality business in Jakarta and a lack of officers to oversee the Government's tax revenues, doing the application online system in accordance with Regulation Number 224 Governor in 2012 about payments and reporting the transactions Tax, Business Tax, Entertainment Tax Restaurant and Parking Taxes through an Online System. This research uses qualitative research methods based on data collecting techniques study the literature and field studies conducted with interviews. The conclusion of this research is an online system phase two are properly applied.And dept. of tax making efforts to taxpayers hotel can enjoy this system well."

"Pajak karbon merupakan hal baru yang akan diterapkan di Indonesia. Penerapan pajak karbon oleh Pemerintah dilakukan tidak serentak melainkan melihat dari kesiapan masing-masing sektor industri. PT XYZ yaitu perusahaan yang memproduksi baja dengan skala besar di Indonesia, merupakan salah satu potensi objek pajak atas pemberlakuan penerapan pajak karbon setelah tahun 2025. Penelitian sebelumnya menunjukkan analisis dampak akibat penerapan pajak karbon dan analisis teknologi produksi yang rendah karbon, namun belum ada yang melakukan evaluasi terhadap kesiapan strategis penerapan pajak karbon secara komprehensif. Tujuan penelitian ini adalah menganalisis dampak penerapan pajak karbon berdasarkan pendekatan rantai nilai Porter dan melakukan evaluasi kesiapan strategis penerapan pajak karbon berdasarkan 8 penentu pada Economic Research Institute for ASEAN and East Asia (ERIA) Industry 4.0 Readiness Assessment for The Circular Economy. Metode yang digunakan pada penelitian ini adalah studi kasus pada PT XYZ, melalui pengumpulan data dengan metode wawancara dan analisis dokumentasi. Hasil temuan dari studi ini adalah terdapat dampak kenaikan biaya operasi dan investasi jika pajak karbon diimplementasikan. Namun secara jangka panjang penerapan pajak karbon akan berdampak pada efisiensi biaya energi, penurunan beban pajak dan dampak lingkungan, serta meningkatkan citra perusahaan. Selanjutnya, hasil temuan mengenai tingkat kesiapan bahwa PT XYZ berada pada skala siap untuk implementasi pajak karbon. Atas analisis dampak dan evaluasi kesiapan yang sudah dilakukan, maka terdapat beberapa rekomendasi yang dapat diterapkan oleh perusahaan.

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The carbon tax is a new initiative that will be implemented in Indonesia. The implementation of the carbon tax will not be carried out simultaneously but depends on the readiness of each industrial sector. PT XYZ is one of the biggest steel production businesses in Indonesia, may be one of the potential carbon tax objects in 2025. Previous research has resulted in an impact analysis of carbon tax implementation and low-carbon production technology, but none has comprehensively evaluated the industry's readiness to apply carbon tax. This study analyzes the impacts of carbon tax implementation based on Porter's value chain approach and assessed company strategic readiness based on eight determinants mentioned in the Economic Research Institute for ASEAN and East Asia (ERIA) Industry 4.0 Readiness Assessment for The Circular Economy. The method used in this research is a case study at PT XYZ through interview and documentation analysis. The findings of this study are that there is an impact of increasing operating and investment costs if the carbon tax is implemented. However, in the long term, implementing a carbon tax will have an impact energy costs efficiency, reduction in tax expense and environmental effects as well as improve the company image. Furthermore, the findings regarding the level of readiness that PT XYZ is at a ready scale for carbon tax implementation. Based on the impact analysis and readiness evaluation that has been carried out, several recommendations can be applied by the company."

"Pemanfaatan data Automatic Exchange of Information (AEoI) diharapkan dapat membantu meningkatkan kepatuhan Wajib Pajak Orang Pribadi. Penelitian ini bertujuan untuk mengevaluasi efektivitas pemanfaatan data AEOI dalam meningkatkan kepatuhan Wajib Pajak Orang Pribadi, khususnya terkait Pajak Penghasilan Wajib Orang Pribadi di Kantor Pengadilan Madya Dua Jakarta Barat. Penelitian ini menggunakan pendekatan studi kasus dan metode kualitatif. Metode kualitatif digunakan untuk mengeksplorasi masalah kepatuhan pajak pada individu atau kelompok, dengan fokus pada persepsi dan pengalaman narasumber. Data dikumpulkan melalui wawancara dan analisis dokumen. Penelitian mengikuti pendekatan evaluasi CIPP (Context, Input, Process, Product). Evaluasi konteks menunjukkan bahwa pemanfaatan data AEoI di KPP Madya Dua Jakarta Barat memberikan pemahaman yang baik terhadap masalah kepatuhan WP dan tujuan pemanfaatan data AEoI. Evaluasi input menunjukkan ketersediaan sumber daya, pemahaman teknis, dan tanggung jawab terkait penerapan AEoI telah tercapai dengan baik. Evaluasi proses mengindikasikan implementasi yang sesuai rencana, penanganan kendala dengan pendekatan yang tepat, dan respons positif dari WP. Evaluasi produk menunjukkan bahwa hasil pemanfaatan data AEoI telah memenuhi harapan, tingkat efektivitas yang baik, solusi berkelanjutan, dan rekomendasi yang tercapai. Penelitian ini memberikan dampak positif pemanfaatan data AEoI dalam meningkatkan kepatuhan WP, terutama terkait Program Pengungkapan Sukarela (PPS). Inovasi utama terletak pada rekomendasi untuk penurunan rutin data AEoI, verifikasi data dari negara lain, dan peningkatan komprehensifitas data.

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The utilization of Automatic Exchange of Information (AEoI) data is expected to help enhance compliance among individual taxpayers. This study aims to evaluate the effectiveness of AEoI data utilization in improving Individual Taxpayer compliance, especially related to Individual Income Tax at the KPP Madya Dua Jakarta Barat. This research uses a case study approach and qualitative methods. Qualitative methods are used to explore tax compliance issues in individuals or groups, focusing on the perceptions and experiences of the interviewees. Data was collected through interviews and document analysis. The research followed the CIPP (Context, Input, Process, Product) evaluation approach. The context evaluation shows that the utilization of AEoI data at KPP Madya Dua Jakarta Barat provides a good understanding of WP compliance issues and the purpose of utilizing AEoI data. The input evaluation shows that the availability of resources, technical understanding, and responsibilities related to the implementation of AEoI have been well achieved. The process evaluation indicates that the implementation is on track, obstacles are handled with the right approach, and there is a positive response from taxpayers. Product evaluation shows that the results of AEoI data utilization have met expectations, a good level of effectiveness, sustainable solutions, and achieved recommendations. This research provides a positive impact of AEoI data utilization in improving taxpayer compliance, especially related to the Voluntary Disclosure Program (VDP). The main innovation lies in the recommendations for routine reduction of AEoI data, verification of data from other countries, and improvement of data comprehensiveness."

"The relation between taxation system and tax dispute constitutes an unpreventable phenomenon, there is an opinion saying that with more taxation disputes (objections) indicates the weakness of taxation system mainly Tax Laws and without support by good Tax Administration.

The submission of tax objection constitutes a reflection of dissatisfaction from Tax Payer against the stipulation of tax that must be carried out by Tax Payers as their obligation. That based on the existing data there are still sufficiently high figure of submission of tax objection, so that the writer has assumption that there are still many Tax Payers that have negative perception against the implementation of tax imposition.

In this investigation, the measurement of perception of Tax Payers against the implementation of tax imposition is taken from Four Maxims Theory from Adam Smith i.e., equality, certainty, convenience of payment and economy of collection. While perception of Tax Payer itself will cause a kind of behavior, where the variable of behavior is measured based on the level of submission of objection.

The result of investigation shows that four principles of Four Maxims Theory provide influence to Tax Payers for submitting tax objection. Or in other word, the application of the whole Four Maxims Theory continually will provide influence to the level of submission of objection.

Based on the above fact, the writer can make conclusion that if Government really applies this Four Maxims Theory in the implementation of tax imposition, it will provide positive influence to the perception of Tax Payers which means will cause smooth process of tax imposition in Indonesia so that ultimately will provide influence against State's income that is used to implement development program in our Country."

"Rendahnya tingkat kepatuhan perpajakan menjadi masalah serius di beberapa Negara berkembang. Keberhasilan berjalannya sistem self assessment, sangat terpengaruh oleh tinggi rendahnya kesadaran masyarakat terhadap pajak Jika suatu tingkat kepatuhan pajak di suatu negara relatif rendah, yang harus dilakukan pertama kali oleh pemerintah adalah mencari tahu mengapa hal tersebut terjadi. Mencari akar permasalahan yang sebenarnya jauh lebih baik daripada menggalakkan penagihan, tetapi tidak mengimbanginya dengan pelayanan yang memuaskan. Pelayanan seharusnya tidak boleh lagi dilakukan "ala kadar"nya karena akan membentuk citra yang kurang baik, yang pada akhimya akan merugikan pemerintah jika image tersebut ternyata membentuk sikap "tax phobia". Masyarakat sebagai pembayar pajak berhak mendapat Iayanan yang cepat, bersih dan memuaskan. Kualitas pelayanan mempunyai dimensi reliabilitas (Reliability), daya tanggap (Responsiveness), jaminan (Assurance), empati (Empathy) dan bukti fisik (Tangibles). Peningkatan kualitas pelayanan perlu dilakukan secara terus menerus dalam rangka menjaga kepuasan Wajib Pajak. Demikian halnya dengan Kantor Pelayanan Pajak (KPP) Bogor, sebagai kantor pelayanan publik yang berhubungan langsung dengan masyarakat tidak terlepas dari masalah pelayanan.Penelitian mempunyai tujuan untuk mendeskripsikan tingkat kepuasaan Wajib Pajak dalam melaksanakan kewajiban perpajakannya yang diukur dari dirnensidimensi kualitas pelayanan dan untuk mengidentifikasi pengaruh Kepuasan Wajib Pajak atas Pelayanan Kantor Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak.Jumlah sampel dalam penelitian ini, berdasarkan rumus Slovin berjumlah 393 orang. Sedangkan jumlah responden yang mengisi dan mengembalikan kuesioner penelitian ini berjumlah 186 orang. Menurut Sekaran, umumnya tingkat pengembalian kuesioner adalah rendah. Tingkat pengembalian sebesar 30 % dapat dipertimbangkan untuk diterima. Di dalam penelitian ini jumlah responden yang mengembalikan kuesioner sebanyak 186 prang (47,33%). Dengan tingkat pengernbalian kuesioner sebesar 47,33% maka jumlah responden dalam penelitian ini dapat diterima. Sedangkan untuk menentukan anggota sampel penulis menggunakan Convenience Sampling.Kepuasan Wajib Pajak yang ada di Kantor Pelayanan Pajak Bogor dibentuk oleh kelima dimensi pelayanan yaitu Reliabilitas, Daya Tanggap, Jaminan, Empati dan Bukti Fisik. Dari hasil analisis kepuasan Wajib Pajak diperoleh basil, Pelayanan yang ada pada Kantor Pelayanan Pajak Bogor belum memenuhi harapan Wajib Pajak. Hal ini terlihat dari rata-rata harapan Wajib Pajak lebih besar dari rata-rata yang dirasakan Wajib Pajak untuk kelima dimensi kepuasan. Dari kelima dimensi Kepuasan Wajib Pajak, dimensi Empati mempunyai korelasi terbesar terhadap Kepatuhan Wajib pajak dan dimensi Reliabilitas mempunyai korelasi terkeeil terhadap Kepatuhan Wajib Pajak. Dengan demikian Kepuasan Wajib Pajak secara keseluruhan mempunyai pengaruh yang signifikan terhadap Kepatuhan Wajib Pajak.

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Low tax compliance is a matter of serious concern in many developing countries. The success of the self assessment system, depend on high and low of consciousness of people to tax. If level of tax compliance in one state is relative low, the first it is done by government is looking for solution why it happens. To looking for of the root problem which the better than incite the pressing a claim but not equal with satisfaction for servicing. The servicing is not done with careless because it will form the bad image, and at the last will inflicted a loss upon the government if the image will form "tax-phobia". The people as the taxpayers reserve the right, quickly service, clear, and satisfied. Dimension of service quality are reliability, responsiveness, assurances, empathy, and tangibles. Raising the service quality must do continuous to keep the taxpayers satisfaction. Thus, in Bogor of Tax Office Service, as the public service office has direct relationship with the taxpayers are not apart from the service problem.

This research has goals to description the level of taxpayers satisfaction will be able to pay their obligation is measured from service quality dimension and identification influence of taxpayers satisfaction on services to taxpayers compliance,

The total of samples in this research based on Slovin formula is 393 respondents. But, the totals of respondents who fill and return the questionnaires are 186 respondents. Base on Sekaran's opinion that the return rate of questionnaires is typically low. A 30% of response rate is considered to accept. In this research the total of respondents who return the questionnaires are 186 (47,33%), so the total of respondents in this research can be accepted. While to determine of samples, the researcher used the convenience sampling.

Taxpayers satisfaction in Bogor of Tax Office Service is composed from fives dimension of services which are reliability, responsiveness, assurances, empathy, and Tangibles. As result of analysis from taxpayer?s satisfaction, the servicing in Bogor of Tax Office Services has not got good services to taxpayers. This is shown by average taxpayers expectation is more than average taxpayers perceived for the fifth services dimension. From fifth dimension of services, the empathy dimension has greater correlation to taxpayer?s compliance and the reliability dimension has smallest correlation to taxpayer?s compliance. So, taxpayer?s satisfaction has influence very significant to taxpayer?s compliance."

"With the changes of the lax collection system from an official assessment system to a self assessment system in 1996, the inspection of the tax obligation of the tax payer become important in order to test the compliance and enforcement of tax regulations. In an effort to support the system and make good taxation procedures in the Great Jakarta, the implimentation of the self assessment system will entrust tax payers to count, calculate, pay and report the amount of tax due according to the taxation regulations.The statistical variables of this research consists of dependen and independen variables. The random variable is the frequency of tax inspection and the non-free variable is the compliance of the hotel as a tax payer with 4 (four) compliance dimensions being the self assessment system, book keeping, inspection and mass deposit.The research took place in South Jakarta Suku Dinas Pendapatan. The method used in this reascarch was the survey of 34 samples of hotel tax payer listed in South Jakarta Suku Dinas Pendapatan_ The tools used in this research to compiles the data was a questionaire given to hotel tax payers with 16 questions. The method of data analysis used to analise the relationship between the random and order variables is of the corellation of the simple regression linear formula, corellation coeffecience and hipotesis test (t-test) at a significant rate a = 5%.The results of this research shows that correlations using simple linear regression analysis, corellation co-efficience and t-tests, describe that inspection has given a positive influence to the compliance of hotel tax payers in implementing tax regulation of self assesment system, book keeping, inspection and mass deposit.Based on this research and to improve the compliance of hotel tax payers in implementing the tax regulations, it is recommend to South Jakarta Suku Dinas Pendapatan to improve the frequency of inspection especially to tax payers who have not been inspected before and increase the number of inspectors and improve the quality of the tax inspector in order to maximize their capabilities."

"Dalam penulisan karya akhir ini penulis juga membahas perlakuan Pajak Penghasilan atas manfaat dan pembayaran dari perusahaan asuransi jiwa. Mengacu pada sasaran sistem perpajakan maka setiap ketentuan perpajakan harus memperhatikan prinsip keadilan dan netralitas (jaminan atas kepastian hukum dalam pemungutan pajak). Metode penelitian yang digunakan adalah metode diskriptif analitis mencakup analisis teoritis melalui studi kepustakaan dan pendapat beberapa pakar perpajakan serta analisis empiris atas kasus-kasus dilapangan melakukan penelitian di Asuransi Bumi Asih Jaya. Analisis yang didapat bahwa ketentuan perpajakan atas manfaat asuransi jiwa yang tersebut dalam Surat Edaran Dirjen Pajak Nomor SE-09/PJ.42/1997 tanggal 23 Juli 1997 bertentangan dengan Undang-undang Pajak Penghasilan Peraturan Pemerintah yang mengenakan Pajak Penghasilan Final terhadap penerima manfaat asuransi jiwa, dan pajak penghasilan atas pembayaran bagian laba dari perusahaan asuransi jiwa kepada para pemegang polis adalah kurang mencerminkan azas keadilan, baik keadilan horizontal maupun keadilan vertikal."