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"Skripsi ini bertujuan menganalisis bagaimana kepatuhan Wajib Pajak setelah adanya Amnesti Pajak ini. Penelitian ini menggunakan pendekatan kuantitatif dengan penyebaran kuesioner dan studi kepustakaan. Hasil penelitian menunjukkan bahwa Ada peningkatan kepatuhan pajak setelah terjadi Tax Amnesty ditinjau dari teori Motivational Posture di KPP Wajib Pajak Besar Empat. Dalam kelima dimensi yang dikaji melalui Motivational Posture menunjukkan bahwa Wajib Pajak di KPP Wajib Pajak Besar Empat memiliki kecenderungan untuk patuh setelah terjadinya Tax Amnesty. Dari hasil tersebut, Kepada otoritas pajak dapat melihat Motivational Posture sebagai cara dalam melihat kepatuhan pajak sesuai dengan dimensi-dimensi yang dijabarkan diatas.

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This Thesis aims to analyze Tax Compliance after the implementation of Tax Amnesty. This study used a quantitative approach with questionnaire collection and bibliography studies. The result of the Thesis showed that there are increase in Tax Compliance after the implementation of Tax Amnesty as viewed from Motivational Posture in Large Tax Office Number Four. In all of five dimensions that viewed from Motivational Posture, Taxpayer showed tendency to comply after the implementation of Tax Amnesty. From the results, Tax Authority can look Tax Compliance from Motivational Posture according to dimensions that already been explained.

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"Penerimaan pajak dan realisasi rasio kepatuhan yang tidak mencapai target pada skala nasional dalam kurun waktu 2008 hingga 2015 juga terjadi pada tingkat kantor pelayanan pajak, terutama pada KPP Pratama Grogol Petamburan sebagai site penelitian sehingga pemerintah mengeluarkan kebijakan pengampunan pajak pada tahun 2016. Penelitian ini bertujuan untuk menganalisis kepatuhan pajak Wajib Pajak KPP Grogol dengan diterapkannya kebijakan pengampunan pajak. Pendekatan yang digunakan adalah pendekatan kuantitatif dengan survey dan wawancara mendalam sebagai teknik pengumpulan data. Hasil penelitian menunjukan bahwa kepatuhan pajak meningkat setelah diterapkannya kebijakan tersebut akibat adanya pengetahuan perpajakan dan pemenuhan aspek formal serta materil pajak. Upaya-upaya yang dilakukan KPP untuk meningkatkan kepatuhan wajib pajaknya dengan melakukan sosialisasi pajak, peningkatan mutu pelayanan, dan aksi triple one.

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Tax revenues and the realization of tax compliance ratios that did not reach targets on a national scale during the period of 2008 to 2015 also occurred at the level of tax service offices, especially in Grogol Petamburan Tax Office as a research site so the government issued a tax amnesty policy in 2016. This study aims to analyze tax compliance of Grogol Tax Office rsquo s taxpayers with the enactment of tax amnesty policy. The approach used is quantitative with survey and in depth interviews as data collection techniques. The results showed that tax compliance increased from after the implementation of the policy due to the tax knowledge and the fulfillment of formal and material tax aspects. Efforts made by the tax office to improve taxpayer rsquo s compliance are ax socialization, service quality improvement, and triple one action."

"Walaupun banyak yang targetnya tidak tercapai, cukup banyak Wajib Pajak yang mengikuti Pengampunan Pajak. Penelitian ini bertujuan untuk menganalisis faktor-faktor apa saja yang dapat mendorong seorang Wajib Pajak untuk melakukan kepatuhan perpajakannya, dalam hal ini Pengampunan Pajak. Pengumpulan data dilakukan dengan wawancara terhadap Wajib Pajak yang mengikuti Pengampunan Pajak. Hasil penelitian menunjukkan bahwa keputusan Wajib Pajak untuk ikut serta dalam Pengampunan Pajak dipengaruhi oleh faktor ekonomi dan non-ekonomi. Transparansi penggunaan pajak oleh pemerintah, besaran tarif pajak yang berlaku, tarif Uang Tebusan yang dikenakan jika ikut Pengampunan Pajak, serta audit pajak merupakan faktor ekonomi yang mempengaruhi keputusan Wajib Pajak. Pengetahuan tentang pajak dan Pengampunan Pajak, kesadaran akan manfaat yang didapat dan penalti yang akan diterima, sistem dan peraturan perpajakan dan Pengampunan Pajak yang sederhana, kualitas pelayanan otoritas pajak, perubahan kebijakan pemerintah, serta pengaruh lingkungan sosial merupakan faktor non-ekonomi yang juga menjadi pertimbangan Wajib Pajak dalam melakukan kepatuhan.

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Although many of the targets are not achieved, there are quite a lot of Taxpayers participate in Tax Amnesty Program. This study aims to analyze what factors can drive a Taxpayer to perform tax compliance, in this case the Tax Amnesty. Data collection is done by interviewing Taxpayers that participate in Tax Amnesty. The results show that the Taxpayer's decision to participate in Tax Amnesty is influenced by economic and non-economic factors. Transparency of tax usage by the government, the amount of tax rate applicable, the Tariff of Ransom that is imposed if Taxpayers take the Tax Amnesty, and tax audit are economic factors that affect the Taxpayer's decision. Knowledge of Taxes and Tax Amnesty, awareness of the benefits gained and the penalties to be received, simple Tax Amnesty and taxation law and system, the quality of the tax authority service, the change of government policy, and the influence of the social environment are non- economic factors that is also consideration of Taxpayers in doing compliance."

"ABSTRAKSkripsi ini bertujuan untuk melihat persepsi Wajib Pajak terhadap pelayanan Amnesti Pajak dilihat dari bagaimana penilaian Wajib Pajak berdasarkan tingkat kepentingan dan kinerja pelayanan sehingga dapat diketahui atribut pelayanan mana yang dianggap penting oleh Wajib Pajak namun kinerjanya masih kurang sehingga dapat diberikan saran untuk perbaikan layanan Amnesti Pajak kedepannya. Responden penelitian ini merupakan Wajib Pajak yang telah mengikuti program Amnesti Pajak Periode I dan II Tahun 2016 yang berdomisili di wilayah Jakarta dan sekitarnya. Analisis pada penelitian ini menggunakan Importance and Performance Analysis IPA dengan menggunakan atribut SERVQUAL, yaitu Tangibles, Reliability, Responsiveness, Assurance, dan Empathy. Hasil penelitian ini memperlihatkan bahwa variabel yang dianggap penting oleh Wajib Pajak namun kinerjanya masih perlu peningkatan adalah atribut Reliability dan Responsiveness.

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ABSTRACTThis thesis aimed to observe the perception of the taxpayers in assessing the service of Tax Amnesty based on the level of importance and performance of the service so the service attributes which are considered important by the taxpayer but the performance is still less, can be given suggestions for service improvements in the future. Respondents of this research are the taxpayers who have participated in the Tax Amnesty program Period I and II 2016 who reside in Jakarta and surrounding areas. The analysis in this study used Importance and Performance Analysis IPA with SERVQUAL attributes, i.e. Tangibles, Reliability, Responsiveness, Assurance, and Empathy. The results of this study showed that the variables that are considered important by the taxpayer which performance still need improvements are Reliability and Responsiveness."

"Indonesian tax reform could increase and maintain self - budget for development, which is not depending to oil and gas sector. For this condition, this is the time to achieve tax implementation to improve the quality, such as increasing certainty and tax - compliance. One of these efforts, in income tax there is achieving in time limitation to adjust the estimated tax payment based on tax - audit. Compliance with the income tax requires affirmative actions from each taxpayer in certain condition, but in another side income tax is one of the instrument of public policy to distribute the costs of government.This adjustment for tax payment is the example of estimated tax which is not having strong administrative sanctions for establishing commitment between taxpayer and government to secure the revenue. In another conditions, this action face the fluctuated business, the need professionalism of tax audit, and poor accounting system from taxpayer that can bring to uncertain condition and can increase the incompliance.The goals of this thesis are showing if there is disparity condition before and after limitation to adjust the estimate tax payment from based on tax - audit, and analyzing the conditions which appear from application in Jakarta Cakung Dua administmtive tax office (KPP Jakarta Cakung Dua) to eliminate the negative sides of application and get the benefit for the revenue and compliance. The reasons to choose KPP Jakarta Cakung Dua are new ofice to improve tax revenue and having taxpayer population as usual.Research--operation is comparative study with chi - square method to know the disparity and proportional comparative as a qualitative analyzing dependent variables of compliance to describe the conditions. The methods to collect of data are literature study and collecting premier data in KPP Jakarta Cakung Dua.The summaries of this study are there is no disparity compliance before and after limitation, and there are some conditions which are influenced by this adjustment. These conditions are this action is influenced by business fluctuation, could increase formal compliance, and could apply effectively in the official counting of tax liability personal taxpayer.To establish the compliance in KPP Jakarta Cakung Dua, it must imply the efective tax - audit and audit other taxpayers to build the deterrent effect. And for the tax head - office, it must manage the systematic tax - audit managerial to give effectively and efficient result such as RGTF and extra effort which could boost tax revenue. And there is potential tax - revenue from the officiaI counting of tax liability personal taxpayer."

"Penelitian ini dilatarbelakangi oleh ketidakpatuhan yang dilakukan oleh PT X atas kewajiban perpajakannya sebagai Wajib Pajak di KPP PMA Tiga. Terdapat Account Representative (AR) sebagai pelaksana pengawasan kepatuhan Wajib Pajak, serta Kepala Seksi Pengawasan sebagai penanggungjawab pada pengawasan kepatuhan Wajib Pajak di KPP PMA Tiga. Setelah diberikan pengawasan oleh AR, PT X terindikasi tindak pidana di bidang perpajakan berupa penggelapan pajak. Oleh karena itu, tujuan dari penelitian ini adalah untuk menganalisis pengawasan kepatuhan Wajib Pajak atas kasus penggelapan pajak PT X, serta kendala yang dihadapi oleh KPP PMA Tiga. Metode penelitian dilakukan dengan menggunakan pendekatan kualitatif dan teknik analisis data kualitatif. Hasil yang diperoleh melalui wawancara dan studi literatur pada pihak yang terlibat menyatakan bahwa pengawasan kepatuhan WP di KPP PMA Tiga telah sesuai dengan SE-39 Tahun 2015, terdapat perbedaan dari penerapan SE-39 Tahun 2015 dengan SE-05 Tahun 2022 mengenai pengawasan kepatuhan Wajib Pajak, serta terdapat beberapa kendala yang dihadapi dalam melakukan pengawasan terhadap Wajib Pajak di KPP PMA Tiga. Kendala-kendala yang dihadapi dalam pengawasan kepatuhan PT X di KPP PMA Tiga, yaitu kurangnya waktu untuk mempelajari proses bisnis PT X, kurangnya fasilitas yang memadai, dan PT X yang tidak memberikan penjelasan. Hal yang harus dilakukan oleh KPP PMA Tiga dalam menghadapi kendala-kendala tersebut, yaitu mempelajari lebih dalam terkait dengan pedoman pengawasan kepatuhan WP yang sudah diperbaharui, serta memperkerjakan pihak ketiga untuk membantu pekerjaan Account Representative dalam melakukan pengawasan terhadap kepatuhan Wajib Pajak.

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This research is motivated by non-compliance by PT X on its tax obligations as a taxpayer at KPP PMA Tiga. There is an Account Representative (AR) as the implementer of taxpayer compliance supervision, as well as the Head of the Supervision Section as the person in charge of supervising taxpayer compliance at KPP PMA Tiga. After being given supervision by AR, PT X is indicated to be a criminal offense in the field of taxation in the form of tax evasion. Therefore, the purpose of this study is to analyze the supervision of taxpayer compliance in the PT X tax evasion case, as well as the obstacles faced by KPP PMA Tiga. The research method was conducted using a qualitative approach and qualitative data analysis techniques. The results obtained through interviews and literature studies on the parties involved state that the supervision of taxpayer compliance at KPP PMA Tiga is in accordance with SE-39 of 2015, there are differences from the application of SE-39 of 2015 with SE-05 of 2022 regarding the supervision of taxpayer compliance, and there are several obstacles faced in supervising taxpayers at KPP PMA Tiga. The obstacles faced in supervising PT X's compliance at KPP PMA Tiga are the lack of time to study PT X's business processes, the lack of adequate facilities, and PT X not providing explanations. Things that must be done by KPP PMA Tiga in dealing with these obstacles, namely studying more deeply related to the updated taxpayer compliance supervision guidelines, and hiring a third party to assist the Account Representative's work in supervising taxpayer compliance."

"Tujuan dari penelitian ini adalah untuk mengetahui hubungan antara faktor-faktor yang mempengaruhi keikutsertaan Wajib Pajak pada Program Pengampunan Pajak. Responden dalam penelitian ini adalah Wajib Pajak yang terdaftar pada KPP Pratama Jakarta Setiabudi Empat dengan kategori Wajib Pajak yang mempunyai tunggakan pajak, sedang diperiksa dan memiliki status SPT Lebih Bayar sampai dengan berakhirnya Program Pengampunan Pajak. Faktor-faktor dibatasi pada fasilitas yang diberikan dan implikasi sebagai konsekuensi keikutsertaan pada Program Pengampunan Pajak yang tertuang dalam Undang-Undang No 11 Tahun 2016 tentang Pengampunan Pajak yaitu antara lain: penghapusan sanksi administrasi, penghentian pemeriksaan/adanya fasilitas tidak diperiksa, dan dihapuskannya hak kompensasi/restitusi. Hasil penelitian menyatakan bahwa dua faktor yaitu penghapusan sanksi administrasi dan faktor tidak diakuinya hak kompensasi/restitusi tidak berpengaruh terhadap keputusan keikutsertaan.Sementara faktor penghentian pemeriksaan dan fasilitas tidak diperiksa mempunyai pengaruh signifikan terhadap keikutsertaan.

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The purpose of this study is to determine the relationship between the factors that affect the taxpayer 39 s participation in the Tax Amnesty program. Respondent in this research is Taxpayer registered at Jakarta Setiabudi Four Tax Office with category of Taxpayer who have tax arrears, is being audited and has status of Over Payment tax report until the end of Tax Amnesty program. Factors are limited to the facilities provided and the implications as a consequence of participation in the Tax Amnesty program contained in Law No. 11 of 2016 on Tax Amnesty are among others the abolition of administrative penalties, termination of audited and facilities not audited in the future, and abolition of compensation rights restitution. The result of the research stated that two factors, namely the elimination of administrative sanction and the non recognition of the right of compensation restitution have no effect on the participation decision. While termination of audit process and facility not audited have significant influence on participation."

"Penelitian ini menganalisis tingkat kepatuhan Wajib Pajak Auditee KAP dan Non-Auditee KAP yang terdaftar di Kantor Pelayanan Pajak Pratama Jakarta Koja. Kepatuhan pajak diukur dari kepatuhan formal dengan data pelaporan SPT Tahunan 2012 dan 2013, serta kepatuhan material dengan data ketidakpatuhan penerbitan Faktur PPN Tahun 2012 dan 2013. Uji statistik kuantitatif Mann Whitney U Test menghasilkan secara formal Wajib Pajak Auditee KAP lebih patuh dengan nilai yang signifikan, sedangkan secara material lebih patuh dengan nilai yang tidak signifikan. Penelitian juga menganalisis faktor-faktor yang mempengaruhi kepatuhan Wajib Pajak Auditee KAP dan Non-Auditee KAP dengan metode kualitatif teknik wawancara langsung ke beberapa Wajib Pajak Auditee KAP dan Non-Auditee KAP serta praktisi perpajakan yang kompeten di bahasan kepatuhan pajak. Hasil penelitian menunjukkan kepatuhan pajak Wajib Pajak Auditee KAP lebih tinggi dari Wajib Pajak Non-Auditee KAP didominasi factor kebijakan/budaya perusahaan untuk patuh. Terakhir, penelitian juga menganalisis teknik-teknik pengawasan dan penggalian potensi pajak atas Wajib Pajak Auditee KAP dan Non-Auditee KAP dengan teknik wawancara ke beberapa Account Representative pada KPP Pratama Jakarta Koja dan KPP Madya Jakarta Utara. Hasil wawancara menunjukkan adanya teknik-teknik pengawasan dan penggalian potensi berbeda yang lebih efektif untuk kedua kelompok Wajib Pajak tersebut.

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This research analyzes tax compliance level of Public Accounting Firm’s Auditee and Un-Auditee Taxpayers that is registered in Small Tax Office of Jakarta Koja. Tax compliance is measured by formal compliance in tax return 2012 and 2013 reporting, and material compliance in uncompliance data related to the issuance of Value Added Tax Invoice in 2012 and 2013. The quantitative statistical test of Mann Whitney U Test results that Public Accounting Firm’s Auditee Taxpayers is more adherent formally with significant value but materially with not significant value. The research also analyzes both taxpayer groups compliance factors with qualitative methods of direct interview to some of both taxpayer groups and tax practitioners who are competent in this discussion. The results show that Public Accounting Firm’s Auditee Taxpayers compliance is higher than the other dominated by policy/corporate culture to comply. Finally, the study also analyzes the techniques of supervision and tax potential exploration on both taxpayer groups with interview techniques to some of Account Representative on Small Tax Office of Jakarta Koja and Middle Tax Office of North Jakarta. Interview results indicate the presence of surveillance techniques and different potential exploration is more effectively done by Account Representative."

"Skripsi ini menganalisa strategi yang digunakan oleh Kantor Pelayanan Pajak Wajib Pajak Besar Dua mengelola kepatuhan dari wajib pajak terdaftar dan melihat peranan Akuntan Publik terkait kepatuhan pajak tersebut. Penelitian ini merupakan penelitian kualitatif dengan desain deskriptif. Hasil penelitian ini menunjukkan bahwa co-operative compliance strategy adalah cara yang paling sesuai dalam mengelola kepatuhan pajak, namun butuh beberapa perubahan mengingat kegiatan yang dijalankan masih belum efektif meskipun sudah positif dalam mengelola kepatuhan pajak dan penerimaan pajak; dan dari sisi Akuntan Publik agar terus mempertahankan kualitas kinerja serta independensinya agar dapat memberikan opini yang sesuai mengingat pentingnya opini Akuntan Publik bagi kepatuhan pajak.

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The focus of this study is to analyze the strategy used by the Tax Office of the Large Taxpayers II in managing tax compliance of Large Taxpayers and knowing the role of Public Accountant related to the tax compliance. This research is a qualitative research with descriptive design. The results of this study conclude that co-operative compliance strategy is the most appropriate strategy to manage the compliance of Large Taxpayers but still need changes since we know that it has not been effective, even it has a positive impact on the tax compliance and tax-revenue; And from the Public Accountant to keep on developing the quality of performance and independence in order to provide opinions that really describe the condition of a company."

"ABSTRAKPendekatan kepatuhan berbasis cooperative compliance merupakan paradigma baru kepatuhan pajak di Indonesia yang coba diterapkan oleh KPP Minyak dan Gas Bumi. Penelitian ini bertujuan untuk mengidentifikasi penerapan program berbasis cooperative compliance pada KPP Minyak dan Gas Bumi beserta kendala dan tantangan yang dihadapi dalam penerapan program tersebut. Penelitian ini dilakukan dengan melakukan studi pustaka serta studi lapangan berupa wawancara. pendekatan penelitian yang digunakan adalah pendekatan penelitian kualitatif. Hasil penelitian ini yakni penerapan cooperative compliance di KPP Minyak dan Gas Bumi dilakukan melalui kegiatan focus group discussion dan diskusi mendalam yang dilakukan sesuai karakteristik cooperative compliance oleh OECD. Kendala yang dihadapi adalah kurangnya sosialisasi internal dan lambatnya respon fiskus terhadap pemecahan masalah Wajib Pajak peserta cooperative compliance.

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ABSTRACT

Cooperative compliance is a new tax compliance paradigm in Indonesia which tried to be implemented by KPP Minyak dan Gas Bumi. This research aim to identify the implementation cooperative compliance program on KPP Minyak dan Gas Bumi. This research is done by doing a study of the literature and field studies in the form of an interview. the research approach used is a qualitative research approach. The results of this study indicate that the implementation of cooperative compliance in KPP Minyak dan Gas Bumi to taxpayer was implemented through focus group discussions and intensive discussions which conducted according to the characteristics of cooperative compliance by OECD. Then the problem and challenges are lack of internal coordination in KPP Minyak dan Gas Bumi regarding this program and lack of fast response regarding to the settlement of taxpayer participant compliance issues."