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"Penelitian ini dilakukan untuk mengetahui praktik edukasi perpajakan yang dilakukan terhadap Wajib Pajak badan asing yang terdaftar di KPP Badan dan Orang Asing dan kesesuaiannya dengan pedoman dan ketentuan peraturan perundang-undangan. Penelitian ini menggunakan pendekatan kualitatif dengan pengumpulan data melalui wawancara dan kajian pedoman dan ketentuan peraturan perundang-undangan sehingga penelitian dapat memberikan gambaran terkait praktik edukasi perpajakan terhadap Wajib Pajak badan asing yang terdaftar di KPP Badan dan Orang Asing. Objek penelitian adalah praktik edukasi perpajakan di KPP Badan dan Orang Asing yangdilakukan selama tahun 2019. Hasil dari penelitian ini menunjukkan bahwa praktik edukasi perpajakan terhadap Wajib Pajak Kantor Perwakilan Perusahaan Asing danBentuk Usaha Tetap, baik dari segi metode edukasi, teknik edukasi, materi edukasi, pemberi materi edukasi, maupun sarana pendukung, secara umum telah sesuai dengan pedoman dan ketentuan peraturan perundang-undangan. Sedikit perbedaan yang ditemukan pada praktik edukasi perpajakan adalah bentuk upaya penyesuaian yangdilakukan KPP Badan dan Orang Asing dalam menghadapi tantangan berupa uniknya karakteristik Wajib Pajak badan asing yang merupakan Subjek Pajak Luar Negeri yang perlakuan perpajakannya dipersamakan dengan subjek pajak badan serta beban kerja tambahan dalam bentuk penyelesaian administrasi pembebasan dan restitusi PPNdan/atau PPnBM bagi Perwakilan Negara Asing dan Organisasi Internasional.

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This study was conducted to determine the practice of tax education implemented on

foreign corporate taxpayers registered in Foreign Corporate and Individual Tax Service

Office and their compliance with the rules and regulations. This study uses a qualitative

approach by collecting data through interviews and reviewing the guidelines and

provisions of the laws and regulations so that the research can provide an overview

related to the practice of tax education for foreign corporate taxpayers who are

registered in Foreign Corporate and Individual Tax Service Office. The object of the

research is the practice of taxation education in Foreign Corporate and Individual Tax Service Office conducted during 2019. The results of this study indicate that the practice of taxation education for Taxpayers of Representative Office of Foreign Companies and Permanent Establishments, whether in terms of educational methods, educational techniques, educational materials, providers of educational material, and supporting facilities, are generally in accordance with the guidelines and provisions of the legislation. The slight difference found in the practice of taxation education is a form of adjustment efforts made by Foreign Corporate and Individual Tax Service Office for overcoming challenges faced in the form of the matchless characteristics of foreign

corporate taxpayers who are Foreign Tax Subjects whose tax treatment is equivalent to corporate tax subject and additional workload in the form of settling the administration of exemption and refund of VAT and/or Sales Tax on Luxury Goods which are granted

for Representatives of Foreign Countries and determined International Organizations."

"Penelitian ini dilakukan untuk mengetahui praktik edukasi perpajakan yang dilakukan terhadap Wajib Pajak badan asing yang terdaftar di KPP Badan dan Orang Asing dan kesesuaiannya dengan pedoman dan ketentuan peraturan perundang-undangan. Penelitian ini menggunakan pendekatan kualitatif dengan pengumpulan data melalui wawancara dan kajian pedoman dan ketentuan peraturan perundang-undangan sehingga penelitian dapat memberikan gambaran terkait praktik edukasi perpajakan terhadap Wajib Pajak badan asing yang terdaftar di KPP Badan dan Orang Asing. Objek penelitian adalah praktik edukasi perpajakan di KPP Badan dan Orang Asing yang dilakukan selama tahun 2019. Hasil dari penelitian ini menunjukkan bahwa praktik edukasi perpajakan terhadap Wajib Pajak Kantor Perwakilan Perusahaan Asing dan Bentuk Usaha Tetap, baik dari segi metode edukasi, teknik edukasi, materi edukasi, pemberi materi edukasi, maupun sarana pendukung, secara umum telah sesuai dengan pedoman dan ketentuan peraturan perundang-undangan. Sedikit perbedaan yang ditemukan pada praktik edukasi perpajakan adalah bentuk upaya penyesuaian yang dilakukan KPP Badan dan Orang Asing dalam menghadapi tantangan berupa uniknya karakteristik Wajib Pajak badan asing yang merupakan Subjek Pajak Luar Negeri yang perlakuan perpajakannya dipersamakan dengan subjek pajak badan serta beban kerja tambahan dalam bentuk penyelesaian administrasi pembebasan dan restitusi PPN dan/atau PPnBM bagi Perwakilan Negara Asing dan Organisasi Internasional.

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This study was conducted to determine the practice of tax education implemented on foreign corporate taxpayers registered in Foreign Corporate and Individual Tax Service Office and their compliance with the rules and regulations. This study uses a qualitative approach by collecting data through interviews and reviewing the guidelines and provisions of the laws and regulations so that the research can provide an overview related to the practice of tax education for foreign corporate taxpayers who are registered in Foreign Corporate and Individual Tax Service Office. The object of the research is the practice of taxation education in Foreign Corporate and Individual Tax Service Office conducted during 2019. The results of this study indicate that the practice of taxation education for Taxpayers of Representative Office of Foreign Companies and Permanent Establishments, whether in terms of educational methods, educational techniques, educational materials, providers of educational material, and supporting facilities, are generally in accordance with the guidelines and provisions of the legislation. The slight difference found in the practice of taxation education is a form of adjustment efforts made by Foreign Corporate and Individual Tax Service Office for overcoming challenges faced in the form of the matchless characteristics of foreign corporate taxpayers who are Foreign Tax Subjects whose tax treatment is equivalent to corporate tax subject and additional workload in the form of settling the administration of exemption and refund of VAT and/or Sales Tax on Luxury Goods which are granted for Representatives of Foreign Countries and determined International Organizations."

"Kesepakatan hubungan pemerintahan antara Indonesia dengan Amerika Serikat dalam menerapkan FATCA Foreign Account Tax Compliance Act yang merupakan peraturan unilateral yang diciptakan oleh pemerintah Amerika Serikat, dan telah menjadi isu internasional karena dalam penerapannya akan berdampak terhadap berbagai institusi keuangan di dunia dimana terdapat warga negara Amerika Serikat yang memiliki investasi di luar negara Amerika Serikat. Dalam tulisan ini dirumuskan permasalahan yaitu akibat hukum apa yang muncul sehubungan dengan penerapan FATCA, khususnya dikaji dari aspek yuridis yaitu kerahasiaan bank di Indonesia dan bagaimana implikasi yuridis penerapan FATCA di Indonesia. Pembahasan mencakup akibat hukum yang muncul sehubungan dengan penerapan FATCA khususnya di Indonesia. FATCA dibuat pada 18 Maret 2010 dan berlaku efektif pada 1 Juli 2014, sebagai langkah dalam upaya merespon kasus-kasus penghindaran pajak yang dilakukan oleh warga negara Amerika Serikat. FATCA mewajibkan institusi keuangan asing untuk melaporkan data-data dan transaksi keuangan nasabah asal AS kepada Internal Revenue Service otoritas pajak Amerika Serikat. Indonesia merespon aturan tersebut dengan menjalin kerjasama berupa Intergovernmental Agreement dengan Amerika Serikat. Langkah tersebut diambil Indonesia setelah mempertimbangkan internal setting berupa pentingnya menjaga komitmen kemitraan dengan Amerika Serikat; menghindarkan sanksi withholding tax 30 yang mengancam sustainabilitas lembaga keuangan Indonesia; dan peluang untuk melacak warga negara Indonesia yang melakukan praktik penghindaran pajak serupa atau yurisdiksi mitra secara resiprokal. Serta external setting berupa dukungan negara dalam forum G-20 dan OECD Organization for Economic Cooperation and Development terhadap FATCA, dan menggunakannya sebagai momentum untuk membangun transparansi dalam sektor perpajakan.Adanya komitmen internasional tersebut, memaksa Indonesia mengambil langkah kooperatif karena tidak ingin mendapat resiko terisolasi dari lingkungan internasional, khususnya dalam hal perdagangan dan investasi.

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A cooperation between Indonesia and United States in the implementation of FATCA Foreign Account Tax Compliance Act . FATCA is a unilateral rules created by the US government, but it became an international issue because the implementation would have an impact to the financial institutions around the world where there is a US citizen has investments. The FATCA framework is intended to reduce the degree of foreignunderreporting, underpayment and non filing that gave rise to the offshoreportion of the federal tax gap. It aims to achieve this by requiring foreignfinancial conduits to establish tiered reporting and payment systems that trace for the IRS US source cross border portfolio income remittances to individual offshore financial accounts directly or beneficially held by US persons. In this paper, the problem of legal issues that arise in relation to the implementation FATCA , especially examined from the juridical aspect of bank secrecy in Indonesia and how how the juridical implications of FATCA implementation in Indonesia. The discussion covers the legal issues that arise in connection with the application of FATCA especially in Indonesia.The tax act created on March 18, 2010 and became effective on July 1, 2014, as a step in the effort to respond to cases of tax evasion committed by US citizens. FATCA requires the foreign financial institutions to report personal data and financial transactions of customers from the US to the Internal Revenue Service US tax authorities. The move was taken after considering the internal settings the importance of maintaining a commitment to a comprehensive partnership with the US avoid the 30 withholding tax penalty that threaten the sustainability of financial institutions in Indonesia and the opportunity to investigate the Indonesian citizens who use offshore banks to avoid tax or reciprocal partner jurisdictions. As well as external setting considerations the support of countries in the G 20 and the OECD Organization for Economic Cooperation and Development on FATCA, and use it as momentum to build transparency in the taxation sector. That international commitments, forcing Indonesia to take steps cooperatively as a preventive action to avoid the risk of being isolated from the international environment, particularly in terms of trade and investment."

"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."

"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."

"This writing is aimed to describe how is the role of Account Representative (AR) in increasing tax servicing and the Taxpayer compliance after the implementation of Modem Taxation Administration System (SAPM). In this research is explained background/basic thinking of SAPM implementation at Foreign Investment Tax Office Four, for realizing the highest level of voluntary compliance, the conviction level against high taxation administration and high productivity of taxation agency. The implementation of Modem Taxation Administration System was started with the change of organization structure and taxation information system technology. Organization structure was designed based on the functions of covering servicing, inspection, supervision, collecting, objection functions, based on tax type as determined before. The most prominent change element is the establishment of Account Representative position (AR) who is responsible for servicing and supervising Taxpayer compliance. AR becomes connector between tax office and Taxpayer who is responsible for submitting taxation information effectively and professionally.

In this thesis writing is used descriptive method with qualitative and quantitative approaches, a method to uncover conditions and factual problem happened in this time. Based on said method, the research in this writing would be focused to analyze the role of AR in increasing servicing and Taxpayer compliance at Foreign Investment Tax Office Four after SAPM implementation.

The research result indicated that the role of AR in SAPM implementation at Foreign Investment Tax Office Four is very dominant and influence servicing to Taxpayer. With the existence of AR as Liaison Officer between Tax Office and Taxpayer in creating servicing and inspection functions against tax compliance becoming more effective. Even though there is some settlement of Taxpayer application out of time, but based on research, the said delay is largely caused by the lack of Taxpayer understanding level concerning the order, procedure and formal completeness which should be provided when requesting application to Foreign Investment Tax Office Four.

The role of AR in increasing Taxpayer compliance in submitting annual SPT 2004 with SPT electronic application is not optimal yet. Based on this research, many obstacles were faced by AR in executing socialization and e-SPT training against Taxpayer causing the level of Taxpayer to use e-SPT application is still low.

In order that SAPM can be done optimally for increasing tax servicing and Taxpayer compliance in submitting annual SPT at Foreign Investment Tax Office Four, can be done various efforts, with increasing the role of Account Representative (AR) in inspecting and giving taxation information to Taxpayer, maximizing the application of Sl-DJP with conducting the completing of the available system in this time, as well reconstruction and increase Human Resources quality in Foreign Investment Tax Office Four followed by the increase of moral quality in the event of developing awareness for increasing servicing to Taxpayer. With awarding good servicing to Taxpayer is expected can increase also the voluntary Taxpayer compliance, so that Foreign Investment Tax Office Four can maximize duties in the event of state income from tax sector."

"ABSTRAKKegiatan ekonomi dunia di era globalisasi saat ini membawa dampak pada transaksi lintas negara atas sumber daya serta modal baik melalui partisipasi langsung maupun tidak langsung. Dari transaksi-transaksi kegiatan usaha antar negara tersebut berpotensi menimbulkan Bentuk Usaha Tetap.Bentuk usaha tetap (BUT) merupakan suatu bentuk usaha yang digunakan oleh wajib pajak luar negeri untuk mewakili kegiatan atau kepentingannya di suatu negara (sumber) Konsep BUT dalam model persetujuan penghindaran pajak berganda (P3B) dimaksudkan untuk menenlukan hak pemajakan negara sumber agar dapat mengenakan pajak atas laba usaha yang diterima atau diperoleh oleh subjek pajak dari negara lainnya.Permasalahan dalam menentukan keberadaan suatu BUT atau dapat disebut dengan identifikasi BUT menjadi hal yang sangat penting terutama bagi negara sumber, karena dapat mencegah hilangnya potensi penerimaan pajak yang ditimbulkan dari transaksi kegiatan usaha intemasional.Kendala-kendala yang dihadapi dalam melakukan identifikasi BUT adalah terbalasnya data dan infomasi yang dimiliki Direktorat Jenderal Pajak (DIP) dan kurangnya kerjasama antar instansi, sehingga link data dan informasi dari instansi lain ke DIP belum terwujud. Selain itu pemahaman tentang perpajakan internasional terutarna mengenai BUT dan Tax Treaty dari para pegawai pajak maupun pihak wajib pajak juga menjadi kendala tersendiri.Pada sistem administrasi perpajakan modem (SAPM), terdapat Account Representative (AR) dibawah koordinasi Kepala Seksi Pengawasan dan Konsultasi. Keberadaan AR akan mempermudah komunikasi antara pihak kantor pajak dengan wajib pajak. AR bertanggung jawab dan berwenang memberikan pelayanan secara langsung, edukasi, asistensi, mendorong dan mengawasi pemenuhan hak dan kewajiban wajib pajak. Dalam menjalankan fungsi pengawasan, AR harus dapat melakukan analisa data dan informasi wajib pajak baik dari segi jenis usahanya (nature of business) maupun penerapan suatu peraturan perpajakan kaitannya dengan identifikasi BUT.Terciptanya suatu kerjasama antar instansi seperi Imigrasi, BKPM dan juga Departemen Luar Negeri yang dapat memberikan dukungan data dan informasi yang selalu up to date dan dapat diakses langsung oleh DIP akan sangat mendukung pelaksanaan identifikasi BUT atas transaksi internasional. Disamping itu, peningkatan kemampuan analisa kegiatan usaha wajib pajak dan peningkatan pemahaman perpajakan internasional dari parat pajak periu ditingkatkan dengan melakukan pendidikan dan pelatihan yang rutin dan berkesinambungan.Jadi bersinerginya antara data dan infomaasi yang lengkap atas transaksi intemasional dengan kemampuan analisa serta pamahaman mengenai BUT yang dikemas dalam SAPM akan sangat mendukung identifikasi BUT secara cepat yang pada akhirnya dapat mencegah hilangnya potensi penerimaan pajak dari transaksi internasional.

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ABSTRACTThe global economic transactions has been leading to the exchange of goods and services and movements of capital, technology and person. Those international transactions may cause the existence of a permanent establishment of an enterprise of one country in another country.The permanent establishment generally is a place of business through which an enterprise of one country carries on its business in another country. The main concept of a permanent establishment is to determine the right of a source country to tax the proiits of an enterprise ofthe other country.The identification of a permanent establishment plays an important role in a source country since the source country shall only tax the profits of an enterprise if it derives from a permanent establishment. Otherwise, the potential tax revenue fiom the international transactions may be lost.There are several obstacles in determination of a permanent establishment, namely a lack of data and information and a lack of coordination between department especially data link from the Directorate General of Taxes to and from other department, and also the limitation of the taxpayer?s and tax official?s knowledge of international taxation.In a Modem Tax Administration System (SAPM) there is an Account Representative (AR) who is responsible and authorized to provide services, consultation, assistance for taxpayer and to supervise a taxpayer in term of taxpayer's right and obligation, The existence of AR hopefully may make the taxpayer easy to communicate to the tax oflice since the function of AR is a liaison officer of taxpayer in the tax office.In their function as a supervisory, an AR is required to have better knowledge of nature of business of taxpayer, and to analyze the consequence of taxation of every single transaction the taxpayer made. Finally AR could identify the existence of permanent establishment from the taxpayer?s transaction.It is suggested to create the coordination between government agencies such as Immigration, Investment Coordinate Board and Foreign Affair Ministry to support data and information which will be very useful in identifying the existence of permanent establishment. Such exchange of infomation should always be update and the DGT should have the direct access to the information. Moreover, the capability of AR in international taxation and analyses of tax payer?s nature of business should be increased by providing them regular and continue training.In conclusion, the synergy between the availability data and information of international transaction and the ability of tax officer to analyze the taxation of international transaction in Modern Tax Administration System may support the accurate determination of a permanent establishment, and finally may prevent the lost of tax revenue from international transaction."

"Penelitian ini bertujuan memberi bukti empiris pengaruh fungsi-fungsi pelayanan, konsultasi, dan pengawasan perpajakan yang dilaksanakan oleh Account Representative, baik secara sendiri maupun simultan, terhadap kepatuhan perpajakan Wajib Pajak. Metode penelitian yang digunakan adalah metode campuran. Penelitian dilaksanakan dengan melakukan survei terhadap Wajib Pajak efektif yang terdaftar, Account Representative, dan pejabat terkait pada KPP Pratama Jakarta Kebayoran Lama. Hasil pengujian menunjukkan bahwa hanya fungsi pelayanan yang berpengaruh positif terhadap kepatuhan perpajakan, sedangkan fungsi konsultasi dan pengawasan tidak. Hasil uji hipotesis secara simultan menunjukkan bahwa ketiga fungsi tersebut berpengaruh positif terhadap kepatuhan perpajakan Wajib Pajak.

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This study is conducted to provide empirical evidence about influence of service, consultation, and supervision functions of taxation undertaken by the Account Representative, either individually or simultaneously, to the taxpayer's compliance. The research method used is mixed method. The research is conducted by surveying the taxpayer effectively registered, Account Representative, and relevant officials on KPP Pratama Jakarta Kebayoran Lama. The result shows that only service function which has positive influence on tax compliance, while the consultation and supervision functions do not have influence. Simultaneous hypothesis test results show that these three functions positively effect on tax compliance."

"Dalam Anggaran Penerimaan dan Belanja Negara penerimaan negara dari sektor perpajakan mempunyai andil yang sangat besar seiring dengan meningkatnya kebutuhan pembiayaan pemerintahan dan pembangunan. Sejalan dengan peningkatan penerimaan perpajakan tersebut, saldo tunggakan pajak akhir tahun turut meningkat . Peningkatan saldo tunggakan pajak ini disebabkan oleh ketetapan pajak yang diterbitkan dalam tahun berjalan tapi sampai dengan akhir tahun belum dibayar oleh Wajib Pajak/ Penanggung Pajak. Sehingga menjadi tugas dari Jurusita Pajak sebagai tenaga operasional di lapangan untuk dapat mencairkannya karena adanya standar prestasi kerja. Hal yang sangat wajar, dalam suatu organisasi menetapkan standar prestasi kerja untuk semua bagian dalam organisasi itu. Sehingga dapat memberikan motivasi bagi karyawannya, sekaligus dalam penilaian kinerja organisasi tersebut. Penilaian kinerja menurut llyas (2003--105) penilaian kinerja merupakan suatu proses yang dilakukan untuk menilai pelaksanaan pekerjaan atau unjuk kerja seseorang personal dan memberikan umpan balik bagi kesesuaian dan peningkatan kinerja tim. Hal ini, diperlukan agar dapat dilakukan langkah-langkah perbaikan yang berkelanjutan di masa yang akan datang.Yang menjadi permasalahan adalah untuk mengetahui pengaruh standar prestasi jurusita pajak terhadap pencairan tunggakan pajak dan faktor-faktor apa saja yang mempengaruhi pencairan tunggakan pajak. Sehingga dalam penelitian akan dilakukan analisis bagaimana pengaruh standar prestasi kerja Jurusita Pajak yang meliputi penyampaian Surat Paksa, pelaksanaan penyitaan dan pelaksanaan lelang terhadap pencairan tunggakan pajak. Selain itu, untuk mengetahui bagaimana proses penagihan pajak secara keseluruhan dan faktor-faktor lainnya yang turut mempengaruhi pencairan tunggakan pajak. Metode penelitian yang digunakan adalah menggunakan analisis statistik dengan menggunakan analisa korelasi dan model regresi berganda linear untuk menguji hipotesis yang telah ditentukan sebelumnya dengan memperhatikan variabel bebas dan variabel terikat. Dengan menggunakan program SPSS. Disamping itu, dilakukan pula analisis pencapaian standar prestasi Jurusita Pajak, Analisa pencairan tunggakan tunggakan pajak akibat proses penagihan akitf dan analisa pencapaian target penurunan saldo tunggakan pajak secara kuantitatif. Teknik pengumpulan data menggunakan penelitian kepustakaan dan penelitian lapangan terhadap data yang meliputi laporan dan proses penagihan pajak yang dilakukan oleh Kantor Pelayanan Pajak Penanaman Modal Asing Satu, sebagai saiah satu unit kerja yang berada dalam lingkungan Kantor Wilayah Jakarta Khusus.Kesimpulan yang dapat diambil setelah melakukan pengujian dengan menggunakan. analisa statistika ini, ternyata standar prestasi kerja Jurusita tidak berpengaruh terhadap pencairan tunggakan pajak karena pencapaian hanya 1 %. Sedangkan proses penagihan pajak secara keseluruhan pencapaiannya hanya 19,9 % dari angka tersebut ternyata pengiriman Surat Tegoran mempunyai kontribusi sebesar 15,9 % terhadap pencairan tunggakan pajak. Disamping itu pula faktor lainnya yang turut mempengaruhi pencairan tunggakan pajak adalah jumlah Wajib Pajak yang terdaftar, tingkat kepatuhan Wajib Pajak/Penanggung Pajak cukup tinggi, banyak ketetapan yang diterbitkan serta jumlah personal Jurusita yang bertugas. Untuk pencapaian target penurunan saldo tunggakan pajak umumnya tidak tercapai karena Wajib Pajak/Penangggung pajak hanya membayar sebagian dari utang pajaknya karena sedang dalam proses keberatan atau banding.Saran yang dapat diberikan adalah dalam penentuan standar prestasi Jurusita Pajak seyogyanya berdasarkan masukan dari tiap Kantor Wilayah karena mengetahui kondisi lapangan secara persis, sehingga standar prestasi untuk tiap Kantor Wilayah tidak sama. Perlu ditinjau kembali ada pembatasan jumlah ketetapan/ kohir dalam tiap surat baik Surat Paksa, Penyitaan maupun Lelang. Pencairan tunggakan pajak sebelum dilakukan pengiriman Surat Tegoran sangat tinggi, sehingga perlu ditinjau kembali agar jangka waktu pengiriman Surat Tegoran setelah tanggal jatuh tempo dipercepat . Selain itu perlu dicari pemecahan berdasarkan peraturan yang berlaku agar pengiriman Surat Tegoran tidak terlambat diterima Wajib Pajak/Penanggung Pajak misalnya dengan menggunakan sarana elektronik seperti faksimili dan email. Hal panting lainnya dalam pencapaian standar prestasi Jurusita Pajak perlu adanya kebijakan yang tegas dan tertulis dalam hal reward and punishment disamping memperbariyak pendidikan dan latihan khususnya dalam hal peraturan pajak maupun peraturan lainnya, Bahasa dan teknik komunikasi. Hal ini diperlukan untuk lebih meningkatkan motivasi kerja Jurusita Pajak dan sebagai bahan pengukuran kinerja organisasi dalam pencapaian target pencairan tunggakan pajak.

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In the State Budget, state revenue from taxation sector has an influence in the line of government expenditures and development. As the increasing of taxation revenue, ending balance of tax payable is added too. The increasing of tax payable balance is caused by Notice of Tax Assessment from beginning year until ending year that taxpayer has not paid yet. So, that becomes a duty for tax bailiff as operational official to cash tax debt to reach good performance. Truly, an organization implements working performance standard. The value determination of performance according to Ilyas (2003-105) is a process to evaluate implementation of lob or to show performance of personnel and give feed back for increasing of team performance.

The problem is to know the influences of performances standard of tax bailiff upon cashing of tax payable and what factors that influences cashing of tax payable. So in this research we implement analyze the influence of tax bailiff that sending a warrant, implementation of seizure and auction on cashing of tax debt. Besides, to know the process of cashing of tax debt and the other factors which influence cashing of tax debt The research method is statistic analyze with using correlation analyze and linear double regression model to test hypothesis with caring independent variable and dependent variable. With using SPSS program. Besides, we conduct analyze of tax bailiff performance standard, analyze of cashing of tax debt as the result of process of active collection and analyze of target reaching of tax debt balance reducing. Collection data technique use library research and field research upon data which cover report and tax collection process which is conducted by Tax Service Office for Foreign Investment One under Tax Region Office of Jakarta's Special. This things we must do to make renovation steps in the future continuously.

The conclusion after doing testing with using statistic analyze, performance standard of tax bailiff does not influences cashing of tax debt because the reaching only 1 %. The reaching of tax debt collection process is 19,9 % which covers 15,9 °/G is notification of the warrant. Besides the other factors is the registered taxpayers amount, obedient level of taxpayer, the amount of tax assessment notice and tax bailiff. Generally, reaching target of reducing of tax debt balance is not realize because taxpayer only pay a half of tax debt in objection or appeal process.

The suggestion in determination of performance standard of tax bailiff based on in put from every Tax Region Office, so standard of Tax Region Office is not same. We need look back there is the limitation of amount of notice both a warrant, seizure and an auction. Cashing of tax debt before notification of warrant is so high, so we need look back in order the term between sending of a warrant after due date be quick. Besides we should look for a solving based on the valid rules in order sending of warrant is not fate received by taxpayer likes using electronic instruments as example facsimile and email. The importance things in the reaching of performance standard of tax bailiff is creating a policy in reward and punishment besides adding education and training specially both in the taxation rules and other rules, language and communication techniques. This things we must do to improve the motivation of tax bailiff and the measuring of organization performance in target achievement of cashing of tax debt."

"Penelitian ini bertujuan untuk mengetahui pengaruh kepentingan investor asing terhadap penghindaran pajak. Kepentingan investor asing diukur melalui tiga aspek yakni persentase kepemilikan saham oleh investor asing, kepemilikan saham substansial oleh investor asing, persentase direktur asing dan komisaris asing yang duduk dalam dewan direksi dan dewan komisaris.Penelitian ini merupakan penelitian empiris dengan menggunakan metode data panel. Perusahaan yang dijadikan sampel dalam penelitian ini berjumlah 56 perusahaan yang terdaftar di BEI selama periode 2011 hingga 2015. Pengukuran tax avoidance menggunakan empat metode yakni Accounting ETR CTA 1, Long term cash ETR CTA 2, Tax Expense to Operating Cash Flow CTA 3, dan Cash Tax Paid to Operating Cash Flow CTA 4. Berdasarkan hasil penelitian, persentase kepemilikan saham oleh investor asing berpengaruh positif secara signifikan terhadap penghindaran pajak pada metode CTA 2 dan CTA 4 sedangkan metode lainnya tidak berpengaruh signifikan, kepemilikan substansial saham oleh investor asing memiliki pengaruh negatif terhadap penghindaran pajak pada metode CTA 1 sedangkan metode lainnya tidak memiliki pengaruh signifikan terhadap penghindaran pajak, dan persentase direktur asing dan komisaris asing yang duduk dalam dewan direksi dan dewan komisaris memiliki pengaruh positif yang signifikan terhadap penghindaran pajak pada metode CTA 1 dan CTA 2 tetapi tidak memiliki pengaruh signifikan pada metode lainnya. Berdasarkan hasil penelitian tersebut, ketiga variabel independen tidak secara konsisten menunjukkan pengaruhnya terhadap penghindaran pajak. Oleh karena itu, Kepentingan investor asing tidak berpengaruh terhadap penghindaran pajak.

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This research aims to determine the effect of foreign investor interest on tax avoidance. The interests of foreign investors are measured by three aspects, there are the percentage of share ownership by foreign investors, substantial shareholdings by foreign investors, the percentage of foreign directors and foreign commissioners on the board of directors and the board of commissioner. This research is empirical research with using panel data method. The companies sampled in this research are 56 companies listed in the IDX during the period 2011 to 2015. Tax avoidance measurements use four methods Accounting ETR CTA 1, Long term cash ETR CTA 2, Tax Expense to Operating Cash Flow CTA 3, and Cash Tax Paid to Operating Cash Flow CTA 4.

Based on the result of research, the percentage of share ownership by foreign investor has a significant positive effect on tax avoidance on CTA 2 and CTA 4 method while the other method has no significant effect, the substantial ownership of shares by foreign investors has a negative effect on tax avoidance on CTA 1 method while other methods has no significant effect on tax avoidance, and the percentage of foreign directors and foreign commissioners on the board of directors and board of commissioners has a significant positive effect on tax avoidance on CTA 1 and CTA 2 methods but has no significant influence on other methods. Based on the results of the study, the three independent variables do not consistently show the effect on tax avoidance. Therefore, the interest of foreign investors has no effect on tax avoidance."