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Abstrak :
Penelitian ini bertujuan mengevaluasi pemungutan Pajak Pertambahan Nilai (PPN) atas perdagangan melalui sistem elektronik (PMSE) bagi pemungut berdasarkan asas pemungutan pajak "The Four Maxims". Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan studi kasus. Pengumpulan data dilakukan menggunakan teknik wawancara terhadap 11 narasumber yang berasal dari Pemungut PPN PMSE dan Otoritas Pajak serta analisis dokumen berupa data pembayaran dan pelaporan PPN PMSE. Hasil penelitian menunjukkan bahwa pemungutan PPN PMSE di Indonesia telah memenuhi asas keadilan, kenyamanan dan efisiensi berdasarkan "The Four Maxims". Namun pemungutan PPN PMSE di Indonesia belum memenuhi asas kepastian meliputi ketidakpastian definisi di dalam peraturan, status hukum pemungut, mekanisme penentuan Dasar Pengenaan Pajak, prosedur perpajakan, dan pengenaan sanksi. ......This research aims to evaluate the Value-added Tax (VAT) collection on trading through the electronic system (TTES) from the TTES VAT Collector’s perception, based on "The Four Maxims" tax collection principle. This research uses a qualitative research method with a case study approach. Data was collected using interview techniques with 11 respondents from TTES VAT Collectors and tax authorities and document analysis in the form of TTES VAT payment and report data. The results showed that TTES VAT collection in Indonesia has fulfilled the equality, convenience and efficiency principles based on "The Four Maxims". However, the collection of TTES VAT in Indonesia has failed to meet the criterion of certainty, owing to uncertainties in the definition, the legal status of the collector, the method for calculating the tax basis, tax procedures, and the enforcement of fines.

Abstrak :
ABSTRACT
Tujuan dari penelitian ini adalah untuk mengetahui penerapan billing system pada wajib pajak bendaharawan pemerintah di KPP Pratama Luwuk, mengetahui kepatuhan wajib pajak bendaharawan pemerintah di KPP Pratama Luwuk dan menganalisis pengaruh persepsi wajib pajak bendaharawan pemerintah sebagai pengguna billing system terhadap kepatuhan perpajakan di KPP Pratama Luwuk.Responden dipilih dengan teknik non-probabilitas sampling. Data kuesioner yang telah diisi oleh responden sebanyak 50 bendaharawan pemerintah diolah secara kuantitatif menggunakan software SPSS 20.0. Variabel kepatuhan diukur menggunakan data sekunder. Pengujian hipotesis menggunakan analisis regresi linier berganda.Hasil penelitian menunjukkan bahwa wajib pajak bendaharawan pemerintah di KPP Pratama Luwuk belum memanfaatkan seluruh fasilitas billing system. Tingkat kepatuhan wajib pajak bendaharawan pemerintah di KPP Pratama Luwuk tergolong rendah. Dalam pengujian regresi ditarik kesimpulan bahwa persepsi kemudahan, kecepatan dan keakuratan bagi bendaharawan pemerintah sebagai pengguna billing system berpengaruh secara simultan dan signifikan terhadap kepatuhan perpajakan. Secara statistik 68,2 kepatuhan wajib pajak bendaharawan pemerintah dapat dijelaskan dengan tepat oleh persepsi kemudahan, kecepatan dan keakuratan dari billing system. Secara parsial, persepsi kemudahan bagi bendaharawan pemerintah sebagai pengguna billing system tidak berpengaruh signifikan terhadap kepatuhan perpajakan sedangkan persepsi kecepatan dan keakuratan berpengaruh signifikan terhadap kepatuhan wajib pajak bendaharawan pemerintah.

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ABSTRACT
The purpose of this study is to present the current application of billing system among government agency tax withholder in Luwuk Tax Office, explain the government agency tax withholder rsquo s compliance in Luwuk Tax Office and analyze the impact of government agency tax withholder rsquo s preception as billing system users on tax compliance in Luwuk Tax Office.Respondents were selected using non probability sampling techniques. Data questionnaires were filled out by 50 respondents and then were analyzed using SPSS 20.0 software. Variable compliance was measured using secondary data obtained from Luwuk Tax Office rsquo s database. The hypothesis were tested using multiple linear regression analysis.The result shows that government agency tax withholder in Luwuk Tax Office have not utilized the entire facility of billing system yet. The level of tax compliance among government agency tax withholder in Luwuk Tax Office is low. Based on the results of regression test, it can be concluded that perceived of ease, speed and accuracy of government agency tax withholder as billing system user have simultaneous and significant effect on tax compliance. Statistically 68,2 government agency tax withholder rsquo s tax compliance can be properly explained by perceived of ease, speed and accuracy of the billing system. Application partially, perceived ease have no significant effect government agency tax withholder rsquo s tax compliance while perceptual speed and accuracy significantly affect government agency tax withholder rsquo s tax compliance.