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"ABSTRAKA tax reform was made by the Government of Indonesia in 1984. However, inefficiency seem to be still prevalent in the Indonesian tax system. Comparison with other countries during the period 1991 to 1994, for example, indicates that the Indonesia tax ratio is in a lower position. This thesis is intended to study the effect of the 1984 tax reform on the efficiency of the Indonesian tax system. The level of taxation model calculates the tax ratio needed when the rate of economic growth has been determined. This model basically uses the Harrod models on economic growth as a starting point and modifies it by including tax variables. Tax capacity model correlates selected macro economic variables to the tax variables to obtain the optimum capacity of collecting tax. The tax elasticity model correlates tax elasticity with other selected economic variables. The important thing in this model is the effort to separate the growth of the tax into automatic and discretionary one. Optimization model has basically the same features with the tax capacity model, i.e., to find out the optimum tax function using certain selected variables. In the optimization model, however, objectives and constraints which are not considered in the tax capacity model are included. The general equilibrium model includes the tax variables into the economic general equilibrium model. The econometric model developed in this thesis is basically a tax capacity type of model. The efficiency of tax system in this study is developed using the concept of optimum "input-process-output" relationship. Output is the optimum tax collection. Input will be represented by selected economic variables. Taxes are assessed on economic activities. These activities will be reported in the macroeconomic information system where those selected economic variables are part of them. In addition to input-output relationship, the growth of taxes may also be affected by a discretionary variables (process factor). The discretionary variables, include, among others, tax policy, tax administration, tax personnel and environment. In this econometric tax modeling, the discretionary variables will be represented by a dummy variables representing tax reform. The approach used in this study will be, first, to develop a simultaneous econometric model. The improvement on the Indonesia tax system will be tested using the model above through its dummy variable. The selected economic variables will be classified into group of activities which consist of: (1) aggregate demand; (2) balance of payment; (3) monetary; (4) government budget and; (5) aggregate supply. Variables Y (Gross domestic product), C (Consumption), I (Investment), X (Export), M (Import) and GR (Government Revenue) are selected from the aggregate demand. The balance of the payment group will be represented by X (Export) and M (Import). The monetary and government budget are represented by M2 (supply of money which indicates the economy's liquidity) and the government revenue. The aggregate supply will be represented by Y (Gross Domestic Product), number of employment (N) and Investment (I). Description of symbols in the equations could be found in the main chapters of this thesis. In addition to the econometric model, a non statistical analysis will also be made to support the statistical evaluation. The analysis comprises of qualitative, quantitative and correlative analysis. The qualitative analysis compares the substance of the new law against the old one. It is concluded, based on this analysis, that tax paid by the taxpayers may not decrease, although less tariff was introduced under the new law. This statement applies both for income as well as value added taxes. This conclusion has the implication that the increase in the government tax revenues will be dependent upon tax administration and law enforcement. Besides, the taxpayers' awareness and compliance will also play a role in the growth of tax revenue. The quantitative analysis focuses on the growth and structural changes of tax revenue. There are two variables evaluated i.e., the tax revenue itself and the number of taxpayers. The average annual growth rate of tax revenue per taxpayer is 5.7% for income tax and 57.5% for value added tax. 61% of the growth rate of income tax is primarily due to the increase in the member of taxpayers while the remaining 39% is due to increase in the volume of activities. The value added tax has the reverse situation. The growth rate of value added tax is primarily due to increase in volume of activities (91 %) and the remainder is caused by the increase of taxpayers. Based on this analysis certain preliminary findings could be drawn: (1) value added tax collection is more efficient than the income tax or; (2) the effective tax rate of value added tax is higher than the income tax. The growth analysis indicates that the value added tax grew faster than income tax. The annual growth rate of income tax were 30% and 23.5% respectively for 10 years before and after tax reform. On the other hand, the percentages for value added tax were 24% ten years before tax reform and 37.5% ten years after that. The consequences of the different growth rate above were the changes in the structure of tax revenue. Direct taxes as a proportion to total tax revenue decreased from 41% during the period of 10 years before tax reform to 40% ten years after that. The proportion of income tax also decreased from 37.5% to 36.5% during the same period. Value added tax, on the other hand, has a different situation. The proportion of value added tax to total tax revenue has been increasing from 19% during 10 years before tax reform to 35.5% ten years after that. Meanwhile, the proportion of indirect taxes to total revenue increased from 59% to 60% during the same period. The correlative analysis was done by relating tax revenue with selected economic variables i.e., Gross Domestic Product (Y), Export (X), Import (M), and supply of money (MD). Three types of taxes were evaluated i.e., income tax, value added tax and total tax revenue. Two method of analysis were used i.e., ratio analysis and point of elasticity. The conclusions reached based on the above analysis are: a. The increment of value added tax revenue due to tax reform was higher than the increment of income tax. b. Tax reform causes tax structure more regressive. c. Tax reform seems to increase the efficiency of the Indonesia tax system. The above conclusion is supported by data such as the fact that ratio of income tax to gross domestic product has increased from 2.54% ten years before tax reform into 3.31% ten years later. The percentages for value added tax were 1.32% before tax reform and 3.23% ten years later. The point elasticity of income tax t0 gross domestic product has increased from 1.12 to 1.42 during the same period. The related numbers for value added tax are 0.08 and 2.35, respectively. The statistical test performed, using time series data of 1973174 to 1993194, concluded that the model is not fit to be used for estimation. Revision to the model, using logarithmic form, come up with the new one as follows: (1) In Typph = 5,75 - 1,25 In Y-0,11 In I.2 + 0,54 In X + 0,40 In MD (0,00) (0,00) (0,01) (0,00) (0,00) Calculated F: 0,00 Adj. R-Squared: 0,79 (2) In TYPPN = 0,36 In 1.2 + 0,38 In X - 0,82 In M + 0,14 In MD - 0,25 TR (0,00) (0,00) (0,00) (0,01) (0,07) Calculated F: 0,00 Adj. R-Squared: 0,87 (3) In TYOT = 4,56 - 0,80 In Y + 0,55 In X (0.00) (0,00) (0,00) Calculated F: 0,00 Adj. R-Squared: 0,76 (4) In C 0,90 In Y (0,00) Calculated F: NIA Adj. R-Squared: 0,96 (5) In I = -3,33 + 1,18 In Y (0,00) (0,00) Calculated F: 0,00 Adj. R-Squared: 0,99 (6) In X = 0,80 In MIGAS (0,00) Calculated F: N/A Adj. R-Squared: 0,87 (7) In M = 0,88 In Y (0,00) Calculated F: NIA Adj. R-Squared: 0,96 (8) In MD = -9,21 - 0,45 In r + 2,07 In Y (0,00) (0,01) (0,00) Calculated F: 0,00 Adj. R. Squared: 0,95 (9) In GR = 2,42 + 0,93 In FA (0,00) (0,00) Calculated F: 0,00 Adj. R-Squared: 0,99 (10) In Y = 0,17 In N + 0,82 In I (0,00) (0,00) Calculated F: 0,00 Adj. R-Squared: 0,99 It should be noted that with such revision, the type of the model has been changed from tax capacity to tax elasticity model. Significant results were obtained for all equation in the model during the statistical test using Seemingly Unrelated Regression (SUR). Interpretation of the coefficients of the tax equations in the revised model concludes that: a. Income tax has a negative elasticity relationship with gross domestic product (Y) and Investment two years lag (L2). Elasticities between income tax and export (X) and supply of money (MD) are positiive. b. Value added tax has a negative relationship with import (I) and tax reform (TR). Positive elasticity was obtained between value added tax and two years lag investment (L2), export (X) and supply of money (MD). c. Other taxes has a negative elasticity relationship with gross domestic product (Y) and a positive relationship with export (X). The implication of the above results can be summarized below: a. Tax reform has an effect on the collection of income tax. The growth of this tax was basically due to automatic growth instead of discretionary one. Meanwhile, although tax reform has an effect on the collection of value added tax, the effect was negative, meaning that tax reform did not improve the efficiency of the tax system. b. The growth of income tax did not have a relationship with the growth of gross domestic product and two years lag of investment. This is an abnormal situation which could be interpreted that the efficiency of the income tax collection can still be improved. The positive relationship between the growth of income tax and export and supply of money is deemed to be appropriate. c. Value added tax grew negatively if it is related to the growth of import. Additionally, this model indicates that the growth of value added tax does not have any relationship with the growth of gross domestic product. These two phenomena seem to be abnormal. It could be an indication that the efficiency of the value added tax collection can still be improved. The positive relation between values added tax and export, two years lag investment and supply of money is deemed to be appropriate. d. Other tax has a negative relation with the growth of gross domestic product. Efficiency improvement is still probable with this kind of tax. Positive relationship with export is deemed to be appropriate. This study comes up with certain recommendations as follows: 1. The efficiency of income and value added tax collection can still be improved. Improvement should be made on tax administration, law enforcement and certainty and clarity on rules and regulation. 2. The policy on final withholding on income tax should be implemented prudently. This policy may cause the tax system more regressive. The tax object selected should be focused on those related to individual taxpayers rather than corporate taxpayers. Additionally, the final tax withholding should be assessed on the lower income group representing the mass taxpayers. 3. Tax model should be used in the projection of tax revenue. By doing this, more justification could be provided when determining. the target for tax revenue. Additionally, this model could be used as a tool for analyzing the effects of any policies issued by the Government relating to the variables (sectors) included in the model. Preferably the tax model should be combined with the general equilibrium model of the Indonesian macro economy. 4. Tax reform has been proven as being able to increase tax revenue. It is recommended that similar reforms could be made on other taxes and non tax revenue. Attention should be made on non tax revenue, because there is a great potential to develop revenue from this sector. Pricing of the Government services should be reconsidered. At present the pricing of such services does not consider the cost of providing it mainly because it is assumed that the cost would be recovered through taxes. In the context of globalization, however, reconsideration of government services pricing is a must. By doing this, the efficiency of the whole economy may be increased. It should be noted, however, that a cross subsidy concept should also be considered in the pricing process. 5. This study also indicates that the structure of tax revenue is becoming more and more regressive. Attention should be made on income tax. Tax collection efficiency should be improved. The tax payers awareness and compliance program should be focused on this tax. The extensification program should always be continued. Meanwhile, tax rules and regulation should always be kept updated. Law enforcement should be focused on middle class individual (corporate) tax payers. 6. This study also conclude that the tax reform does not have a significant impact to the efficiency of income tax collection system. The learning period needed to reach optimum condition need to be extended. It is therefore recommended that fundamental changes should be avoided. Efforts should continually be made on the improvement of the present system, both internally and externally. The internal improvement includes updating of rules and regulations, computerization of data system and procedures and staff development. External improvement includes, extensification program, law enforcement and integration with other supporting systems such as legal and accounting. We hope that this study will benefit the readers and stimulate other more comprehensive studies to be made."

"Tesis ini membahas tentang dampak reformasi perpajakan terhadap efisiensi sistem pemungutan pajak Indonesia. Dengan teknik pengolahan data panel, maka akan diperoleh perubahan-perubahan rasio pajak (tax ratio) untuk tiap jenis pajak (PPh Non Migas, PPN, PBB, Cukai, Bea Masuk, Pajak Ekspor, Pajak Lainnya). Dari hasil pembentukan model ekonometrika diperoleh bahwa reformasi perpajakan tahun 2000 mempunyai dampak paling signifikan dalam peningkatan efisiensi sistem pemungutan pajak Indonesia jika dibandingkan dengan reformasi-reformasi perpajakan tahun 1983 dan 1994. Meskipun reformasi perpajakan berdampak positif terhadap peningkatan efisiensi sistem pemungutan pajak, namun jika dilihat dari pertumbuhan rasio pajak dan penerimaan pajak itu sendiri cenderung mengalami perlambatan. Kondisi ini memberikan indikasi bahwa perlu dilakukan langkahlangkah perbaikan di masa mendatang terkait dengan pelaksanaan reformasi perpajakan tersebut. Untuk mengusulkan strategi-strategi yang perlu dilakukan untuk memperbaiki proses reformasi perpajakan di masa mendatang dilakukan analisis kualitatif deskriptif dengan alat analisis SWOT.

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This thesis discussed about the impact of the tax reforms on the efficiency of the Indonesia tax system. By using data panel method, the change of tax ratio for each kind of tax (PPh Non Migas, PPN, PBB, Cukai, Bea Masuk, Pajak Ekspor and Pajak Lainnya) was able to calculated. From the econometric model, the conclusion was the tax reform 2000 was the most significant to improve the efficiency of the Indonesia tax system. Although the tax reforms can improve the efficiency of the Indonesia tax system but the indication of the slight growth of the tax ratio and tax revenue could be used as a signal for tax authority to make improvement for the next tax reforms. For this purpose, this thesis also discussed how to rebuild the next tax reform by using SWOT analysis to formulate the strategies needed as an improvement."

"Fluktuasi harga migas dan tuntutan akan kemandirian dalam pembiayaan investasi pemerintah telah mempengaruhi pemerintah untuk melakukan reformasi sistem perpajakan sejak tahun 1984 dan penyempurnaannya pada tahun-tahun sesudahnya. Reformasi menyebabkan antara lain penerimaan negara yang bersumber dari pajak migas menjadi turun drastis, porsi pajak pendapatan dan pajak konsumsi domestik sebagai persentase dari total penerimaan pajak dan produk domestik bruto (PDB) naik tetapi porsi pajak impor turun. Tujuan tesis ini adalah (a) untuk menyelidiki apakah ada perbedaan tingkat efisiensi struktur pajak dalam periode sesudah reformasi dibandingkan dengan periode sebelum reformasi perpajakan, dan (b) menentukan besarnya tingkat efisiensi struktur pajak dalam periode sebelum dan sesudah reformasi perpajakan.Model perpajakan berupa sistem persaniaan simultan rekursif dipakai dalam tesis ini. Model ini mampu menjelaskan interaksi di antara PDB, sistem pajak diskresioner, dan penerimaan pajak dan basis pajak. Dari reduced farm dan final form, elastisitas penerimaan pajak terhadap PDB, dan respons penerimaan pajak terhadap tindakan pajak diskresioner dapat dihitung. Parameter-parameter ini berguna untuk mengetahui antara lain (a) efektivitas tindakan pajak diskresioner dalam memobilisasi penerimaan pajak dari sektor swasta ke sektor publik, (b) besarnya tambahan penerimaan pajak yang dapat dimobilisasi dari sektor swasta ke sektor publik dalam sistem perpajakan yang berlaku bila PDB tumbuh dan (e) efektivitas automatic stabilizer dan kebijakan liskal diskresioner untuk mencapai tujuan-tujuan kebijakan ekonomi makro.Temuan empirik yang diperoleh, antara lain, yaitu: (a) koefisien-koefisien respons penerimaan pajak terhadap tindakan pajak diskresioner adalah signifikan secara statistik baik dalam periode sebelum dan sesudah reformasi perpajakan, (b) koefisien-koefsien elastisitas penerimaan pajak terhadap PDB dan respons penerimaan pajak terhadap tindakan pajak diskresioner adalah stabil secara statistik dalam periode sesudah reformasi dibandingkan dengan sebelum reformasi perpajakan, dan (c) elastisitas total penerimaan pajak terhadap PDB adalah positif dan lebih kecil dari satu.Berdasarkan temuan-temuan empirik di atas, hipotesa-hipotesa penelitian ternyata diterima dan sehingga kesimpulan-kesimpulan tesis ini dirumuskan : (a) tingkat efisiensi struktur pajak dalam periode sesudah reformasi tidak berbeda dengan tingkat efisiensi dalam periode sebelum reformasi perpajakan, (b) tingkat efisiensi struktur pajak masih rendah dalam meningkatkan tambahan penerimaan pemerintah dalam sistem perpajakan yang berlaku bila PDB tumbuh baik sebelum maupun sesudah reformasi perpajakan, dan (c) tingkat efisiensi struktur pajak masih rendah dalam mencapai tujuan-tujuan kebijakan ekonomi makro. Dengan kata lain, efektivitas automatic stabilizer dan kebijakan pajak diskresioner masih rendah untuk mencapai tujuan-tujuan kebijakan ekonomi makro.Implikasi yang timbul dari temuan-temuan empirik ini untuk saran kebijakan dan saran untuk penelitian di masa akan datang adalah: (a) peluang untuk meningkatkan tambahan penerimaan pajak dari sektor swasta ke sektor publik masih besar dalam rangka pembiayaan 'pengeluaran pemerintah. Untuk itu, kebijakan intensifikasi pemungutan pajak dan ekstensifikasi objek pajak dan wajib pajak perlu makin ditingkatkan, (b) kebijakan lain adalah untuk mendesain struktur pajak secara lebih baik sehingga efektivitas automatic stabilizer dan kebijakan fiskal diskresioner semakin tinggi untuk mencapai tujuan-tujuan kebijakan ekonomi makro, (c) saran penelitian selanjutnya adalah untuk melihat lebih rinci efektivitas automatic stabilizer dan kebijakan fiskal diskresioner dilihat dari sisi pengeluaran, dan (d) saran penelitian selanjutnya adalah analisis mengenai dampak perubahan PDB dan tindakan pajak diskresioner terhadap variabel-variabel ekonomi makro lainnya. Berkaitan dengan ini, penggunaan model computable general equilibrium sebagai alat analisis menjadi pertimbangan."

"Penelitian ini bertujuan untuk menguji hubungan antara reformasi administrasi perpajakan dengan motivasi kerja dan antara reformasi administrasi perpajakan dengan kepuasan kerja Account Representative pada Kantor Pelayanan Pajak yang telah menerapkan administrasi modern. Terdapat tiga macam Kantor Pelayanan Pajak yang sudah menerapkan sistim administrasi modern yaitu Kantor Pelayanan Pajak LTO, Kantor Pelayanan Pajak Madya dan Kantor Pelayanan Pajak Pratama. Sebanyak 269 AR dilibatkan dalam penelitian ini.Dua hipotesis diuji: (1) Terdapat hubungan antara yang signifikan antara reformasi administrasi perpajakan dengan motivasi kerja AR pada tingkat LTO, Madya, dan Pratama, dan (2) Terdapat hubungan yang signifikan antara reformasi administrasi perpajakan dengan kepuasan kerja SR pada tingkat LTO, Madya, dan Pratama. Dengan demikian dapat disimpulkan bahwa terdapat hubungan yang signifikan antara reformasi administrasi perpajakan dengan motivasi kerja dan kepuasan kerja pada tingkat LTO, Madya, dan pratama.Hasil pengujian menunjukkan bahwa keseluruhan hipotesis diterima. Hipotesis pertama teruji dengan nilai Rank Spearman sebesar 0,540 (t hitung=7,62>t tabel=1,665). Sementara hipotesis kedua teruji dengan nilai Rank Spearman sebesar 0,430 (t hitung=9,56>t tabel=1,665).Karena studi ini menunjukkan bahwa reformasi administrasi perpajakan berhubungan dengan motivasi kerja dan kepuasan kerja, maka pelaksanaannya di lapangan perlu diperbaiki secara berkelanjutan agar motivasi kerja dan kepuasan kerja AR menjadi semakin optimal.

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The research intends to put to the test the correlation between the reformation taxation administration and work motivation and also between the reformation of taxation administration and the work satisfaction of Account Representative (AR) at The Tax Service Office which have applied modern administration system. There are three kinds of the Tax Service Office which have applied modern administration system. They are; the LTO Tax Service Office, Intermediate Tax Service Office and Elementary Tax Service Office. The research has involved 269 AR.

Two hypotheses put to a test: (1) There is a significant correlation between the reformation of taxation administration and the work motivation of AR on the LTO, Intermediate and Elementary level, and (2) these is a significant correlation between the reformation of taxation administration and the work satisfactions of SR on the LTO, Intermediate and Elementary level. Therefore, it could be concluded that there is a significant correlation between the reformation of taxation administration and the work motivation and the work satisfaction on the LTO, Intermediate and Elementary level.

The result of the test shows that the hypotheses are accepted on the whole. The first hypothesis given a value of Rank Spearman 0,540 (t count = 7.62>t table = 1,665) in a test. Meanwhile the second hypothesis given a value of Rank Spearman 0,430 (t count = 9,56)t table = 1,665).

Since the study shows that the reformation of taxation administration has a correlation to the work motivation and satisfaction then it is necessary to improve continually its implementation in the sphere so that it can increase the AR work motivation and satisfaction more optimally."

"Penelitian ini menguji dan menganalisis pengaruh hubungan politik dan reformasi perpajakan pada tahun 2009 terhadap tarif pajak efektif. Sampel penelitian ini adalah 91 perusahaan yang terdaftar di Bursa Efek Indonesia untuk tahun 2008-2009. Hasil penelitian menunjukkan bahwa terdapat pengaruh negatif reformasi perpajakan terhadap tarif pajak efektif sesuai dengan penurunan tarif pada Undang-Undang Pajak Penghasilan yang baru. Sedangkan hubungan politik tidak terbukti berpengaruh terhadap tarif pajak efektif.

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AbstractThis study examines and analyzes the influence of political connections and tax reform to the effective tax rate. The sample of this study was 91 companies listed in Indonesia Stock Exchange for the years 2008-2009. The results showed that there are negative effects of tax reform with the effective tax rate in accordance with the tariff reduction on the new Income Tax. Political relations did not influence the effective tax rate."

"Penelitian ini bertujuan untuk mengetahui hubungan dan pengaruh sistem informasi perpajakan yang memadai terhadap kepatuhan wajib pajak dan penerimaan pajak.Penelitian ini dilakukan di Lingkungan KPP Badora I, pada bulan Mei 2006 dengan sampel 115 Wajib Pajak Badan yang diambil secara acak dari 910 Wajib Pajak atau +1- 2% dari populasi.Instrumen untuk menjaring data Sistem Informasi Perpajakan (Y1) dan Kepatuhan Wajib Pajak (X1) adalah kuesioner model skala likert sedangkan data penerimaan pajak (Y2) adalah data sekunder yang diperoleh langsung dari KPP Badora 1.Analisis data dilakukan secara kuantitatif dengan dua teknik analisis statistika yang akan digunakan dalam penelitian ini, yaitu Analisis Regresi dan Uji Perbedaan Mann-Whitney. Teknik analisis regresi digunakan untuk mengetahui dan memprediksi pengaruh Sistem Informasi Perpajakan terhadap Kepatuhan Wajib Pajak dan Penerimaan Pajak, sementara Uji Perbedaan Rata-Rata Mann-Whitney digunakan untuk mendeteksi apakah terdapat perbedaan antara tingkat penerimaan Pajak Kantor Pelayanan Pajak Badan dan Orang Asing (KPP Badora 1) antara sebelum digunakannnya sistem komputerisasi dan setelah digunakannya sistem tersebut. Interpretasi hasil analisis data menggunakan signifikansi a 5%.Hasil analisis regresi menunjukkan bahwa terdapat hubungan yang signifikan antara penerapan sistem informasi perpajakan dengan kepatuhan Wajib Pajak yaitu sebesar 0,653. Sedangkan besar pengaruh dari penerapan sistem informasi perpajakan terhadap kepatuhan Wajib Pajak adalah sebesar 42,6%. Persamaan regresi liniernya Y = 25,23 I + 0, 538X.Hasil pengujian Mann-Whitney menunjukkan bahwa tidak terdapat perbedaan yang signifikan antara penerimaan pajak sebelum dan sesudah penerapan sistem informasi perpajakan yang berarti bahwa penerapan sistem informasi perpajakan tidak mempengaruhi secara signifikan terhadap penerimaan pajak.Berdasarkan hasil penelitian ini dapat dinyatakan bahwa pengaruh sistem informasi perpajakan memberikan sumbangan yag berarti terhadap kepatuhan wajib pajak dan penerimaan pajak khususnya di KPP Badora 1Dengan demikian diharapkan bahwa untuk meningkatkan kepatuhan wajib pajak dan penerimaan pajak diperlukan sistem informasi pajak yang baik pula.

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This research aim to know about relation and influence of adequate taxation information system to compliance of taxpayer and tax income.

This research is conducted by in Environment of KPP Badora I, in May 2006 with sampel 115 (one hundred and fifteen) Corporate Taxpayer at random from 910 (nine hundred and ten) Corporate Taxpayer or (+I-) 12% from research population.

Instrument to get Information System Taxation data ( Y1) and Compliance of Taxpayer (X1) [is] questioner model scale of likert and Income Tax data ( Y2) is second data that obtained from KPP Badora I. Data analysis is done quantitatively with two technique of statistic analysis to be used in this research, that is Analysis of Regression and Test Difference of Mann-Whitney. Regression analysis technique is used to know and prediction of influence of Taxation Information System to Compliance of Taxpayer and Income Tax, whereas Test Difference of Mean of Mann-Whitney used to detect what is there are difference of KPP Badora 1 tax income between before and after using computerize system. Interpretation result of data analysis use significant amount 5%.

Result of Regression analysis indicate that there are significant relation between applying of taxation information system and compliance of Taxpayer that is equal to 0,653. Influence of applying of taxation information system to compliance of Taxpayer [is] equal to 42,6%. Formula of linear regression Y = 25, 231 + 0, 538X.

Examination Result of Mann-Whitney indicate that there are not the significant difference between before and after using taxation information system is meaning that applying of taxation information system do not influence by significant to tax income.

Based on result of this research can be expressed that influence of taxation information system give contribution to compliance of taxpayer and KPP Badora I Tax Income.

Thereby we expected that to increase compliance of taxpayer and tax income needed [by] good tax information system also."