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"Tax revenues provide governments with funds to invest in development, relieve poverty, deliver public services and build the physical and social infrastructure for long-term growth. Moreover, there are mutually beneficial links between taxation and good governance. Tax and Development: Aid Modalities for Strengthening Tax Systems highlights how taxation can have a positive effect on the quality of governance and a government{u2019}s relationship with citizens and, in turn, how good governance can have a positive effect on compliance and revenue mobilisation. How can international assistance providers, including OECD members, international and regional organisations, support the development of tax systems in developing countries? Tax and Development: Aid Modalities for Strengthening Tax Systems provides practical guidance for policy makers and practitioners based on the results of an extensive literature review, a survey of aid agency officials and six country case studies (Ghana, Guatemala, Liberia, Mali, Mozambique, and Tanzania). It examines the aid instruments that donors use to assist developing countries including general and sector budget support, basket financing, stand-alone bilateral aid and funding South-South organisations. The strengths and weaknesses of each modality for supporting tax systems are identified, and some 50 recommendations to support the development of effective, efficient and growth-oriented tax systems in developing countries are provided.Contents"

"Di Indonesia penerapan Self Assessment System menimbulkan permasalahan ketidakpatuhan Wajib Pajak. Hal ini karena kesadaran pajak masih rendah, yang disebabkan kurangnya pengetahuan perpajakan pada masyarakat. Penelitian ini membahas pentingnya penanaman pengetahuan perpajakan sejak kecil untuk menciptakan kesadaran pajak dengan mengambil studi kasus siswa didik pada Sekolah Menengah Pertama di DKI Jakarta. Pendekatan yang digunakan dalam penelitian ini adalah kualitatif dengan metode deskriptif. Hasil penelitian ini menunjukkan bahwa siswa SMP dan sederajat di DKI Jakarta belum memahami sepenuhnya hakikat fungsi pajak yaitu mengenai peranan pajak terhadap negara dan pemerintah.

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In Indonesia, the implementation of Self Assessment System raises taxpayer noncompliance issues. This is because the tax awareness is still low due to lack of knowledge of taxation in society. This study discusses the growing importance of tax knowledge from childhood to create awareness of the tax by taking a case study of students at the junior high school students in Jakarta. The approach used in this study is qualitative with descriptive method. Results of this study showed that junior high school students and equal in Jakarta do not fully understand nature function of the tax which is has important role for country and government."

"Tingginya persaingan usaha di dalam era globalisasi dan pasca pandemi Covid-19 telah mendorong perusahaan-perusahaan yang berkembang untuk meningkatkan modal usahanya dengan mengambil langkah yang dapat mengamankan posisinya untuk dapat bertahan menghadapi kondisi tersebut melalui penggabungan usaha (merger) dengan perusahaan lain. Dalam transaksi merger diharuskan menggunakan nilai pasar, namun untuk mendorong penguatan modal dan investasi dalam negeri maka Pemerintah memberikan ketentuan yang mengatur mengenai penggunaan nilai buku dalam Peraturan Menteri Keuangan (PMK) Nomor 56/PMK.010/2021 Tentang Perubahan Kedua Atas Peraturan Menteri Keuangan Nomor 52/PMK.010/2017 Tentang Penggunaan Nilai Buku Atas Pengalihan Dan Perolehan Harta Dalam Rangka Penggabungan, Peleburan, Pemekaran, atau Pengambilalihan Usaha. Selanjutnya, transaksi penggabungan usaha tentunya berkaitan dengan Notaris karena pembuatan akta penggabungan. Fokus penelitian ini adalah meneliti mengenai Fasilitas Perpajakan terkait transaksi Merger yang dilakukan suatu badan hukum Perseroan Terbatas (PT). Metode penelitian yang digunakan dalam penulisan tesis ini adalah metode penelitian doktrinal yaitu dengan menggunakan data sekunder berupa bahan-bahan hukum melalui studi kepustakaan. Penelitian ini menganalisis dan mengidentifikasi implikasi perpajakan atas penggabungan usaha, cara-cara Perusahaan dalam rangka penguatan modal dalam negeri serta menganalisis dan mengidentifikasi peran notaris dalam proses merger dan kontribusinya dalam memastikan keabsahan dan kepatuhan terhadap ketentuan hukum yang berlaku. Hasil penelitian ini diharapkan dapat memberikan pemahaman yang lebih mendalam tentang dampak merger terkait ketentuan-ketentuan perpajakan dan pemenuhan persyaratan perpajakan penggunaan nilai buku, sehingga dapat menjadi panduan bagi regulator dan pemangku kepentingan lainnya dalam menghadapi situasi serupa di masa depan. Merger memiliki konsekuensi perpajakan untuk bebas dari pajak apabila merger dilaksanakan sesuai dengan ketentuan yang diatur di dalam PMK serta menjadi suatu upaya pendukung penguatan investasi dan penanaman modal dalam negeri. Selain itu, penelitian ini juga akan menyediakan wawasan tentang peran notaris dalam memfasilitasi dan memastikan kesuksesan proses merger.

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The high business competition in era of globalization and post pandemic Covid-19 has encouraged developing companies to increase their business capital by taking actions that can secure their position to survive these conditions through mergers with other companies. In merger transactions, it is required to use market value, but there are provisions governing the use of book value, this is regulated in the Minister of Finance Regulation (PMK) Number 56/PMK.010/2021 concerning the Second Amendment to the Minister of Finance Regulation Number 52/PMK.010/2017 concerning the Use of Book Value for the Transfer and Acquisition of Property in the context of merger, merger, expansion, or business takeover. Furthermore, the business merger transactions are certainly related to Notaries due to the manufacture of Deed of Incorporation. The focus of this study is to examine the Tax Facility in relation to Merger transactions carried out by a Limited Liability Company (PT). The research method used in writing this thesis is a doctrinal research method, namely by using secondary data in the form of legal materials through literature studies. This research analysing and identifying the tax implications of merger, the Company's ways of strengthening domestic capital and identify the role of notaries in the merger process and their contribution in ensuring validity and compliance with applicable legal provisions. The results of this study are expected to provide a deeper understanding of the impact of mergers related to tax provisions and tax compliance requirements for the use of book value, so that it can be a guide for regulators and other stakeholders in dealing with similar situations in the future. Mergers have tax consequences to be tax free if the merger is carried out in accordance with the provisions regulated in the PMK and it is also a supporting effort for investment and strengthening domestic capital. In addition, this research will also provide insight into the role of notaries in facilitating and ensuring the success of the merger process."

"Tax scholars traditionally emphasize economics and assume that all tax systems can be evaluated in more or less the same way. By applying the insights of anthropology, sociology, and other social sciences, Michael A. Livingston demonstrates that tax systems frequently pursue different values and that the convergence of tax systems is frequently overstated. In Tax and Culture, he applies these insights to specific countries, such as China and India, and specific tax issues, including progressivity, tax avoidance, and the emerging area of environmental taxation. Livingston concludes that the concept of a global tax culture is, in many cases, merely a reflection of Western hegemony, and is unlikely to survive the changes implicit in the rise of non-Western nations and cultures."

"Tesis ini membahas tentang modalitas Ketahanan Aceh di era otonomi khusus dan dampak dari praktek otonomi khusus terhadap solusi penyelesaian konflik di Aceh dalam rentang waktu antara tahun 2006 sampai dengan tahun 2021 dalam perspektif ketahanan nasional. PemerintahIndonesia memberikan otonomi khusus ke provinsi Aceh agar dapat mengatur kepentingan daerah atas prakarsa sendiri dengan menjunjung tinggi hak dan aspirasi penduduk setempat. Ketahanan Nasional merupakan kondisi dinamis suatu bangsa yang meliputi seluruh aspek kehidupan nasional yang terintegrasi dan siap dalam menghadapi dan mengatasi segala kekuatan, kelemahan, peluang dan ancaman, serta kerentanan baik yang dating dari dalam maupun dari luar. Metode penelitian yang digunakan dalam penelitian ini berupa penelitiankualitatif dengan melakukan studi kasus yaitu Aceh. Tiga teknik pengumpulan data digunakandalam penelitian ini yaitu studi literatur, pengamatan (observasi) dan wawancara. Hasilpenelitian pada tesis ini menunjukkan tentang efektifnya otonomi khusus sebagai solusi dari penyelesaian konflik di Aceh. Tesis ini juga menampilkan tentang tantangan dan ancaman dariotonomi khusus di Aceh.

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This thesis discusses about Aceh Resilience Modality Special Autonomy and the impact of thespecial autonomy policy on conflict resolution in Aceh in the period of 2006 until 2021, in the perspective of national resilience. The Indonesian government granted special autonomy to theprovince of Aceh so that it can manage regional interests on its own initiative by upholding therights and aspirations of the local community. National resilience is a dynamic condition of a nation which includes all aspects of national life that are integrated and ready to face and overcome all strengthening, weakness, opportunity, threats, and vulnerability both either it is coming from outside and from inside. The research method used in this study is a qualitative research by conducting a case study, namely Aceh. Three data collection techniques were usedin this study, namely literature study, observation and interviews. The results of the research in this thesis show the effectiveness of special autonomy as a solution to conflict resolution inAceh. This thesis also presents the challenges and threats of special autonomy in Aceh."

"The effective tax enforcement through tax audit can not be done in the low compliance of tax payers, which in turn weaken the self assessment itself, where tax payers tend to disobey the tax duties. This will result the decreasing of tax revenue. On contrary, the good and proper guidance and enforcement will result the high degree if tax compliance which will increase the tax revenue.

The role of tax audit as law enforcement tool should be optimized. Optimization consist not only from the revenue aspect, but also the existence of completion of system, procedure, administration and also tax audit procedures for continuous improvement to perfection. So that optimized service aspects to taxpayer is expected to be established.

As told by experts, that main problem in developing countries in taxation fund mobilization is not formulation of policy but more to the implementation. The problem lay in less successful of administrator to implement the policy.

The high importance of taxation administration support so that is it can be said that main clauses for the efficacy of taxation reform is adjustment of tax administration in line with accelerating change of tax system. The more progressively effective tax administration hence the more progressively attainment of the intention of policy of tax.

Based on the situation, hence writer interest to conduct research in this thesis. Intention of this research is to study, analyzing, and proving what is there are influence between tax audit and repair of administration to compliance of Taxpayer and revenue of tax at tax service office (KPP) Jakarta Tambora.

This Research object is tax service office of Jakarta Tambora. Method Research design covers data collecting technique and technique analyze data given questionnaire which have been prepared before all to Taxpayer which enlist in KPP Jakarta Tambora. And also sampling technique the used is simple random sampling equal to 5 % from Taxpayer Income Tax ( PPh) coorporate which enlist in the KPP that is: 105 Taxpayers, of population of is the amount of Taxpayers of PPh corporate counted 2028.

This Research result can be made input for functionary in environment work of Directorate General Tax (DJP), as a guidance for policy making and decision making required to improve compliance and reach revenue goals tax service office.

From this research result, which based on value test of significance, hence improvement of compliance execute obligation of tax can be conducted by implementation of the efforts as following:

1. Analyse continuously, as reference in determining tax audit criteria which decanted in Policy of Tax audit.

2. Continue to develop and enlarge Tax Network , capable to dig and create new tax potencies.

3. Improving service to Taxpayer through the efforts repair of taxation administration ( administrative reform).

Suggestion for further research is to apply result of this research for other tax service offices in Jakarta as a mean to improve compliance of Taxpayer in the effort reaching revenue plan of the tax."