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"[ABSTRAKTesis ini menganalisa masalah kepatuhan perpajakan yang dihadapi Indonesiadengan menggunakan 2.383 data Wajib Pajak Orang Pribadi selama tahun pajak2013 di Duren Sawit, Jakarta Timur. Analisa didasarkan kepada lima variabelindependen yang terdiri dari dua variabel faktor demografi yaitu usia dan jeniskelamin dari Wajib Pajak serta tiga variabel independen lainnya yaitu sektor usahaWajib Pajak dan status penyampaian Surat Pemberitahuan (SPT) PajakPenghasilan Orang Pribadi tahun pajak 2011 dan tahun pajak 2012. Dibandingkandengan penelitian sebelumnya, tesis ini menggunakan internal data yang diperolehlangsung dari Direktorat Jenderal Pajak (DJP) Republik Indonesia. Denganmengkomparasi tiga metode statistik yaitu Metode Probit, Logit, dan LinearProbablity Method (LPM), analisa pada tesis ini dibagi kedalam dua model yangdidasarkan pada status penyampaian SPT tahun pajak sebelumnya. Model pertamadengan memasukan variabel status pajak tahun sebelumnya, menyimpulkanbahwa semua variabel independen secara signifikan mempengaruhi tingkatkepatuhan perpajakan Wajib Pajak Orang Pribadi pada tahun berjalan. Sementara,pada model kedua, hanya variabel sektor usaha yang mempengaruhi secarasignifikan tingkat kepatuhan perpajakan Wajib Pajak Orang Pribadi pada tahunpajak berjalan. Sehingga dapat disimpulkan bahwa sektor usaha Wajib Pajakmempunyai peran penting dalam hubungannya dengan tingkat kepatuhanperpajakan Wajib Pajak Orang Pribadi di Duren Sawit, Jakarta Timur.ABSTRACTThis paper tries to analyse individual tax compliance problems faced by Indonesiausing data of 2.383 taxpayers in fiscal year period 2013 in a district namely DurenSawit. Moreover, the analysis is based on five explanatory variables consisting intwo demographic factors: age level and gender of taxpayers, and three otherexplanatory variables: service-sector taxpayers, tax return status in 2011, and taxreturn status in 2012. Compared to previous studies, this research paper usesinternal data obtained directly from Directorate General of Taxes (DGT) ofRepublic of Indonesia while most of prior studies used survey method. Bycomparing three statistical methods, which are Probit method, Logit method, andLinear Probability Method, the analysis of this paper is divided into two modelsbased on the inclusion and exclusion of the previous tax return status. The firstmodel finds that all explanatory variables are statistically significant ininfluencing individual tax compliance. However, in the second model, onlyservice-sector variable demonstrates statistical significance in explainingindividual tax compliance. In conclusion, sector of taxpayers has a significantcorrelation to individual tax compliance problems in Indonesia.;This paper tries to analyse individual tax compliance problems faced by Indonesiausing data of 2.383 taxpayers in fiscal year period 2013 in a district namely DurenSawit. Moreover, the analysis is based on five explanatory variables consisting intwo demographic factors: age level and gender of taxpayers, and three otherexplanatory variables: service-sector taxpayers, tax return status in 2011, and taxreturn status in 2012. Compared to previous studies, this research paper usesinternal data obtained directly from Directorate General of Taxes (DGT) ofRepublic of Indonesia while most of prior studies used survey method. Bycomparing three statistical methods, which are Probit method, Logit method, andLinear Probability Method, the analysis of this paper is divided into two modelsbased on the inclusion and exclusion of the previous tax return status. The firstmodel finds that all explanatory variables are statistically significant ininfluencing individual tax compliance. However, in the second model, onlyservice-sector variable demonstrates statistical significance in explainingindividual tax compliance. In conclusion, sector of taxpayers has a significantcorrelation to individual tax compliance problems in Indonesia.;This paper tries to analyse individual tax compliance problems faced by Indonesiausing data of 2.383 taxpayers in fiscal year period 2013 in a district namely DurenSawit. Moreover, the analysis is based on five explanatory variables consisting intwo demographic factors: age level and gender of taxpayers, and three otherexplanatory variables: service-sector taxpayers, tax return status in 2011, and taxreturn status in 2012. Compared to previous studies, this research paper usesinternal data obtained directly from Directorate General of Taxes (DGT) ofRepublic of Indonesia while most of prior studies used survey method. Bycomparing three statistical methods, which are Probit method, Logit method, andLinear Probability Method, the analysis of this paper is divided into two modelsbased on the inclusion and exclusion of the previous tax return status. The firstmodel finds that all explanatory variables are statistically significant ininfluencing individual tax compliance. However, in the second model, onlyservice-sector variable demonstrates statistical significance in explainingindividual tax compliance. In conclusion, sector of taxpayers has a significantcorrelation to individual tax compliance problems in Indonesia.;This paper tries to analyse individual tax compliance problems faced by Indonesiausing data of 2.383 taxpayers in fiscal year period 2013 in a district namely DurenSawit. Moreover, the analysis is based on five explanatory variables consisting intwo demographic factors: age level and gender of taxpayers, and three otherexplanatory variables: service-sector taxpayers, tax return status in 2011, and taxreturn status in 2012. Compared to previous studies, this research paper usesinternal data obtained directly from Directorate General of Taxes (DGT) ofRepublic of Indonesia while most of prior studies used survey method. Bycomparing three statistical methods, which are Probit method, Logit method, andLinear Probability Method, the analysis of this paper is divided into two modelsbased on the inclusion and exclusion of the previous tax return status. The firstmodel finds that all explanatory variables are statistically significant ininfluencing individual tax compliance. However, in the second model, onlyservice-sector variable demonstrates statistical significance in explainingindividual tax compliance. In conclusion, sector of taxpayers has a significantcorrelation to individual tax compliance problems in Indonesia., This paper tries to analyse individual tax compliance problems faced by Indonesiausing data of 2.383 taxpayers in fiscal year period 2013 in a district namely DurenSawit. Moreover, the analysis is based on five explanatory variables consisting intwo demographic factors: age level and gender of taxpayers, and three otherexplanatory variables: service-sector taxpayers, tax return status in 2011, and taxreturn status in 2012. Compared to previous studies, this research paper usesinternal data obtained directly from Directorate General of Taxes (DGT) ofRepublic of Indonesia while most of prior studies used survey method. Bycomparing three statistical methods, which are Probit method, Logit method, andLinear Probability Method, the analysis of this paper is divided into two modelsbased on the inclusion and exclusion of the previous tax return status. The firstmodel finds that all explanatory variables are statistically significant ininfluencing individual tax compliance. However, in the second model, onlyservice-sector variable demonstrates statistical significance in explainingindividual tax compliance. In conclusion, sector of taxpayers has a significantcorrelation to individual tax compliance problems in Indonesia.]"

"Penelitian ini bertujuan menganalisis model kepatuhan pajak yang diterapkan dan pengaruh pelayanan prima terhadap kepatuhan Wajib Pajak di KPP Pratama Jakarta Gambir Empat. Metode analisis yang digunakan adalah Structural Equation Modeling (SEM) dan modelnya diukur dengan Second Order Confirmatory Factor Analysis (2ndCFA). Data penilitian berupa jawaban kuesioner dari Wajib Pajak atas pelayanan dan kepatuhan. Hasil pengolahan data dengan menggunakan software LISREL 8.7 menunjukkan bahwa pelayanan prima berpengaruh terhadap kepatuhan Wajib Pajak dengan dimensi reliability, responsiveness, assurance, tangible, dan emphaty, sedangkan dimensi audit administration tidak berpengaruh signifikan terhadap kepatuhan dalam konteks pelayanan prima. Dari hasil pengolahan data ternyata indikator terbesar adalah keadilan dalam pelayanan, hal ini menunjukkan bahwa perlakuan adil menjadi sesuatu yang penting terutama berkaitan dengan layanan unggulan yang telah ditetapkan.

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This study aims to analyze the tax compliance model adopted and the influence of excellent service to taxpayers' compliance in Jakarta Gambir Empat Tax Office. The analytical method used is Structural Equation Modeling (SEM) and the model was measured with the Second Order Confirmatory Factor Analysis (2ndCFA). Research data in the form of answers to questionnaires from the taxpayer service and compliance. Results of data processing by using LISREL 8.7 software showed that excellent service affect taxpayers' compliance with the dimensions of reliability, responsiveness, assurance, tangible, and emphaty, while the dimensions of the audit administration no significant effect on compliance in the context of excellent service. From the data processing was the biggest indicator is the justice in the services, this suggests that fair treatment is especially important to be something related to superior service has been determined."

"Tesis ini menganalisis efektivitas "Sunset Policy" dalam meningkatkan tingkat kepatuhan wajib pajak dan penerimaan pajak pada KPP Pratama Jakarta Sawah Besar Dua. Metode penelitian yang digunakan adalah analisa deskripsi sehingga tidak dimaksudkan untuk menguji hipotesis tertentu, tetapi hanya menggambarkan apa adanya tentang suatu variabel. Data yang dipergunakan adalah data primer berupa kuesioner yang dibagikan kepada responden dan data sekunder dari Sistem Informasi Direktorat Jenderal Pajak (SIDJP). Hasil penelitian menunjukkan ?Sunset Policy? meningkatkan kepatuhan wajib pajak dalam hal pendaftaran wajib pajak, pelaporan SPT Tahunan PPh dan penyetoran pajak SPT Tahunan PPh kurang bayar. Setoran pajak tersebut menyebabkan penerimaan pajak meningkat.......This tesis is analyzing the effectivity of Sunset Policy to increase tax payer compliance rate and tax revenue in Jakarta Sawah Besar Dua Small Tax Payers Office. Research methods during this research is description analysis, so it doesn?t mean to testify the hypothesis, but it is only to describe the variable. Data used in this research are primary data taken from questionnarie which is spread out to the respondent and secondary data from Sistem Informasi Direktorat Jenderal Pajak (SIDJP). The result shows that Sunset Policy could increase compliance rate especially about tax payer registration, reporting income tax and paying income tax. Tax payer who paying their income tax would lead to the increasing of tax revenue."

"ABSTRAKPenelitian ini membahas mengenai biaya kepatuhan yang timbul dari peraturan Surat Edaran DJP Nomor SE-29/PJ/2010 dimana untuk wajib pajak kawin pisah harta diatur khusus dalam pemenuhan kewajiban pajak penghasilan orang pribadi. Penelitian ini bertujuan untuk mengidentifikasi biaya kepatuhan dari perjanjian kawin pisah harta dan manajemen pajak untuk wajib pajak kawin pisah harta dalam pemenuhan kewajiban pajak penghasilan orang pribadi. Menurut teori Sandford (1998) biaya kepatuhan terdiri atas biaya langsung, biaya waktu, dan biaya psikologis. Hasil dari penelitian ini menjelaskan aspek biaya kepatuhan bagi wajib pajak kawin pisah harta yang lebih besar daripada tidak pisah harta dan menjelaskan cara manajemen pajaknya sesuai wawancara narasumber.

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ABSTRACTThis study discusses the compliance costs arising from regulation No. SE-29/PJ/2010 where to split the treasure arranged marriage specifically in the fulfillment of personal income tax liability. This study aims to identify the compliance costs of mating separation agreement and management of property taxes for married taxpayers split the treasure in the fulfillment of personal income tax liability. According to the theory Sandford (1998) compliance costs consist of direct costs, time costs, and psychological costs. The results of this study describes aspects of compliance costs for taxpayers mating separation greater treasure than not explain how to split property and tax management according informant interviews."

"Penetapan Peraturan Pemerintah Nomor 81 Tahun 2015 tentang Impor Dan/Atau Penyerahan Barang Kena Pajak Tertentu Yang Bersifat Strategis Yang Dibebaskan Dari Pengenaan Pajak Pertambahan Nilai telah menghilangkan barang hasil pertanian (tidak termasuk perikanan dan kelautan) sebagai barang strategis, sehingga atas impor dan penyerahannya saat ini menjadi dikenakan Pajak Pertambahan Nilai. Dampak yang telah dirasakan oleh para pelaku usaha dan eksportir barang pertanian, termasuk pertanian kopi, adalah menambah beban administrasi dan menganggu arus kas perusahaan. Permasalahan ini telah disikapi oleh Pemerintah dengan salah satunya yaitu mengeluarkan Peraturan Menteri Keuangan-39/PMK.03/2018 tentang Tata Cara Pengembalian Pendahuluan Kelebihan Pembayaran Pajak.Tujuan pemerintah mengeluarkan PMK 39/PMK.03/2018 tersebut adalah memberikan kemudahan agar semua pelaku usaha dapat tergolong sebagai Pengusaha Kena Pajak yang dapat memanfaatkan fasilitas pengembalian pendahuluan kelebihan pembayaran pajak. Tujuan penelitian adalah menganalisa dampak pemanfaatan fasilitas pengembalian pendahuluan kelebihan pembayaran Pajak Pertambahan Nilai terhadap arus kas dan biaya kepatuhan pajak perusahaan eksportir kopi, serta menganalisa kendala dalam pemanfaatan fasilitas pengembalian pendahuluan kelebihan pembayaran Pajak Pertambahan Nilai oleh perusahaan eksportir kopi. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan post-positivist.Hasil penelitian menunjukkan bahwa dampak pemanfaatan fasilitas pengembalian pendahuluan Pajak Pertambahan Nilai pada arus kas perusahaan eksportir adalah dapat mempercepat uang diterima dan dana yang diterima lebih cepat dapat digunakan untuk menambah aset, membayar hutang, atau ditabung. Dampak pada beban kepatuhan tergolong minim daripada ketika melakukan restitusi biasa, namun untuk memenuhi persyaratan harus memiliki administrasi pembukuan perpajakan yang baik. Terdapat banyak faktor yang menyebabkan eksportir kopi saat ini belum banyak yang memanfaatkan fasilitas pengembalian pendahuluan. Kesimpulannya menunjukkan fasilitas pengembalian pendahuluan belum mampu menyelesaikan masalah PPN pada sektor pertanian karena belum banyak yang mampu untuk memanfaatkannya.

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Determination of Government Regulation Number 81 of 2015 concerning Imports and / or Submission of Strategic Taxable Goods Released from Imposition of Value Added Tax has eliminated agricultural products (excluding fisheries and maritime) as strategic goods, so that imports and surrender are currently become subject to Value Added Tax. The impact that has been felt by business people and exporters of agricultural goods, including coffee farming, is to add to the administrative burden and disrupt the company's cash flow. This problem has been addressed by the Government with one of them, namely issuing the Minister of Finance Regulation-39 / PMK.03 / 2018 concerning the Procedure for Returning the Preliminary Excess of Payment of Taxes.The aim of the government to issue PMK 39 / PMK.03 / 2018 is to provide facilities so that all business actors can be classified as Taxable Entrepreneurs who can take advantage of the facility of overpayment of excess tax payments. The aim of the study was to analyze the impact of utilizing the facility of the return of excess value added tax payments on cash flows and the tax compliance costs of the coffee exporter company, as well as analyzing the constraints in utilizing the facility a return of excess value added tax payments by the coffee exporter. The approach used in this study is a post-positivist approach.The results of the study show that the impact of the utilization of the facility of introducing Value Added Tax on the exporter's cash flow is that it can accelerate the money received and the funds received faster can be used to add assets, pay debts, or save. The impact on the burden of compliance is quite minimal compared to when performing ordinary restitution, but to fulfill the requirements must have a good tax accounting administration. There are many factors that make coffee exporters at present not many utilize the return facility. The conclusion shows that the preliminary return facility has not been able to resolve the VAT problem in the agricultural sector because not many have been able to use it."