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Penelitian ini untuk mengetahui permasalahan yang terjadi di KPP XYZ dalam melakukan proses pencairan restitusi. Permasalahan menyebabkan proses pencairan restitusi tidak berjalan lancar sesuai aturan yang berlaku. Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa permasalahan pencairan restitusi terjadi dari sisi Wajib Pajak, KPP dan KPPN. Untuk itu disarankan format surat pemberitahuan nomor rekening yang formal dan lengkap agar memberi kepastian bagi Wajib Pajak; sistem/aplikasi yang mumpuni yang mendukung kinerja KPP dan KPPN; regulasi yang memadai agar memberi kepastian bagi pihak-pihak terkait; sosialisasi yang baik dan konsekuensi yang tegas bagi Wajib Pajak agar mengetahui dampak dari tindakan hukum yang dilakukan.

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ABSTRACT
The research is to find out the problems that occurred at KPP XYZ in conducting the process of disbursing tax refund. These problems cause the process of disbursing the tax refund does not run smoothly according to the applicable regulations. This research is a qualitative study with a case study approach. The results of the study show that the problem of disbursement occurs from the side of taxpayers, KPP and KPPN. For this reason, it is recommended that a formal and complete account number notification form be given to provide certainty for taxpayers; qualified systems/applications that support the performance of KPP and KPPN; adequate regulations so as to provide certainty for relevant parties; good socialization and strict consequences for taxpayers to know the impact of legal actions taken.

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Penelitian ini bertujuan untuk menganalisis proses penyusunan anggaran serta kemungkinan pengaruh penghentian program perintisan Sekolah Bertaraf Internasional (SBI) terhadap kegiatan dan pendanaan empat sekolah eks Rintisan SBI di Kabupaten Pati. Penelitian ini dilakukan dengan metode wawancara dan telaah dokumen. Dari hasil penelitian, ditemukan bahwa masih terdapat objek penelitian yang belum mengikuti ketentuan mengenai tahapan penyusunan, struktur, dan format anggaran yang telah ditetapkan. Objek penelitian juga masih menghadapi beberapa masalah, terutama terkait dengan pencairan dana yang berasal dari Pemerintah. Pasca penghentian program perintisan SBI, objek penelitian ingin tetap menjalankan sebagian programnya tanpa membebani orang tua siswa.

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This study aims to analyze the budget preparation and the possible effects of International-Standardized School (SBI) program termination to activities and funding of four schools in Pati Regency. This research is conducted through interviews and document review. It is found that there are schools that have not complied with regulation about stages of preparation, structure, and format of the budget that has been set. The schools face several problems, mainly related to the disbursement of Government‟s funds. After the termination of SBI pioneering program, schools are likely to still run some of their programs at no cost to the students‟ parents.

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Bank Garansi ini merupakan salah satu produk pemerintah dalam menumbuhkan iklim sehat pada dunia perbankan. Produk ini mendukung dalam meningkatkan penyaluran dana kepada masyarakat. Resiko Bank Garansi muncul jika nasabah melakukan perbuatan wanprestasi atau tidak memenuhi segala kewajiban kepada penerima jaminan. Hingga kini masih terdapat pencairan Bank Garansi tidak tepat sasaran sesuai dengan resiko yang terkandung didalamnya. Pencairan Bank Garansi dilakukan saat terpenuhinya unsur wanprestasi. Oleh karena itu, tesis ini akan membahas mengenai dua hal, yaitu kelayakan pencairan Bank Garansi dalam hal telah dilaksanakannya prestasi oleh Prinsipal dan Akibat hukum yang terjadi ada Prinsipal yang telah melakukan prestasi dengan adanya pencairan Bank Garansi tersebut dengan contoh pada kasus Proyek Pembangunan 12 Unit Rumah Bank Indonesia di Jalan Panglima Polim I dan VI, Kebayoran Baru - Jakarta Selatan. Dalam kasus ini terdapat empat pihak yaitu PT Bank DKI sebagai penerbit Bank Garansi atau jaminan, Bank Indonesia selaku Obligee atau Pemilik Proyek, PT Elti Prima Raya selaku Kontraktor atau Prinsipal yang bertugas dalam pelaksanaan proyek dan PT Wisma Kosgoro selaku subkontraktor. Penelitian ini menggunakan metode penelitian yuridis normatif. Hasil dari penelitian atas kasus Proyek Pembangunan 12 Unit Rumah Bank Indonesia ini menyatakan bahwa Bank Garansi layak dicairkan dalam hal telah dilaksanakannya prestasi oleh Prinsipal, hal ini terbukti Pada saat Bank Garansi berpegang pada prinsip Unconditional atau First Demand. Dengan prinsip ini berarti bank akan segera mencairkan jaminan jika diminta oleh Obligee (tanpa harus membuktikan kegagalan/wanprestasi/default Principal dan/atau kerugian yang diderita Obligee). Akibat Hukum yang terjadi pada Prinsipal yang telah melakukan prestasi dengan adanya Pencairan Bank Garansi tersebut adalah Kontraktor dinyatakan Lalai, Kontraktor akan menderita kerugian sebesar nilai pencairan Bank Garansi, Kontraktor menderita kerugian sebesar yang telah dilakukan prestasi, Kontraktor menderita kerugian berupa keuntungan yang seharusnya didapat dari pelaksanaan prestasi, Kontraktor masuk dalam daftar hitam perusahaan dan tidak dapat mengikuti proyek pengadaan barang/jasa sesuai PerPres No. 54 Tahun 2010 tentang Pengadaan Barang/Jasa Pemerintahan, Kontraktor menderita kerugian berupa ongkos, kerugian, bunga dan biaya perkara pengadilan.

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ABSTRACT
Bank Guarantee is one of the products of government in fostering a healthy climate in the banking world. This product is in support of the improvements in the distribution of funds to the public. Risks of Bank Guarantee arise should a customer defaults or does not meet all the obligations to the insured. There is, as yet, an ineffective disubrsement of Bank Guarantee in accordance with the risk entailed therein. Disbursement of Bank Guarantee is made should there be elements of default. Therefore, this thesis will discuss about two things, namely the feasibility of disbursement of Bank Guarantee in terms of performance having been implemented by the Principal and the legal consequences arising after Principals having discharged performance with the disbursement of Bank Guarantee One of the cases that will be highlighted is the case of 12 housing units of Bank Indonesia on Jalan Panglima Polim I and VI, Kebayoran Baru ? Jakarta Selatan. In this case, there were four parties, namely PT Bank DKI as the issuer of Bank Guarantee or warranty, Bank Indonesia as the obligee or the Project Owner, PT Elti Prima Karya as the Contractor or the Principal in charge of the implementation of the project and PT Wisma Kosgoro as the subcontractor. Normative juridical research was in use in this research. The result of the research on the Construction Project of 12 Housing Units of Bank Indonesia shows that the bank guarantee is worth disbursing in terms of the performance having been implemented by the Principal. It is obvious that Bank Guarantee adheres to the principle of unconditional or first demand. With this principle, it means that the bank will immediately disburse the guarantee if requested by the obligee (without having to prove the failure / default / default Principal and / or the loss suffered by the obligee). The legal consequences that occur on the Principal having implemented performance with the disbursement of Bank Guarantee are that the Contractor is declared to be negligent, the Contractor suffers a loss of as much as the value of the disbursement of Bank Guarantee, the Contractor suffers a loss in terms of the profits that should have been obtained from the implementation of the performance, the Contractor?s company is blacklisted and incapable of participating in the project procurement of goods / services in accordance with the Presidential Decree No. 54 of 2010 on Procurement of Goods / Services for Government, the Contractor suffers a loss in the form of fees, interest and litigation costs.;Bank Guarantee is one of the products of government in fostering a healthy climate in the banking world. This product is in support of the improvements in the distribution of funds to the public. Risks of Bank Guarantee arise should a customer defaults or does not meet all the obligations to the insured. There is, as yet, an ineffective disubrsement of Bank Guarantee in accordance with the risk entailed therein. Disbursement of Bank Guarantee is made should there be elements of default. Therefore, this thesis will discuss about two things, namely the feasibility of disbursement of Bank Guarantee in terms of performance having been implemented by the Principal and the legal consequences arising after Principals having discharged performance with the disbursement of Bank Guarantee One of the cases that will be highlighted is the case of 12 housing units of Bank Indonesia on Jalan Panglima Polim I and VI, Kebayoran Baru ? Jakarta Selatan. In this case, there were four parties, namely PT Bank DKI as the issuer of Bank Guarantee or warranty, Bank Indonesia as the obligee or the Project Owner, PT Elti Prima Karya as the Contractor or the Principal in charge of the implementation of the project and PT Wisma Kosgoro as the subcontractor. Normative juridical research was in use in this research. The result of the research on the Construction Project of 12 Housing Units of Bank Indonesia shows that the bank guarantee is worth disbursing in terms of the performance having been implemented by the Principal. It is obvious that Bank Guarantee adheres to the principle of unconditional or first demand. With this principle, it means that the bank will immediately disburse the guarantee if requested by the obligee (without having to prove the failure / default / default Principal and / or the loss suffered by the obligee). The legal consequences that occur on the Principal having implemented performance with the disbursement of Bank Guarantee are that the Contractor is declared to be negligent, the Contractor suffers a loss of as much as the value of the disbursement of Bank Guarantee, the Contractor suffers a loss in terms of the profits that should have been obtained from the implementation of the performance, the Contractor?s company is blacklisted and incapable of participating in the project procurement of goods / services in accordance with the Presidential Decree No. 54 of 2010 on Procurement of Goods / Services for Government, the Contractor suffers a loss in the form of fees, interest and litigation costs., Bank Guarantee is one of the products of government in fostering a healthy climate in the banking world. This product is in support of the improvements in the distribution of funds to the public. Risks of Bank Guarantee arise should a customer defaults or does not meet all the obligations to the insured. There is, as yet, an ineffective disubrsement of Bank Guarantee in accordance with the risk entailed therein. Disbursement of Bank Guarantee is made should there be elements of default. Therefore, this thesis will discuss about two things, namely the feasibility of disbursement of Bank Guarantee in terms of performance having been implemented by the Principal and the legal consequences arising after Principals having discharged performance with the disbursement of Bank Guarantee One of the cases that will be highlighted is the case of 12 housing units of Bank Indonesia on Jalan Panglima Polim I and VI, Kebayoran Baru – Jakarta Selatan. In this case, there were four parties, namely PT Bank DKI as the issuer of Bank Guarantee or warranty, Bank Indonesia as the obligee or the Project Owner, PT Elti Prima Karya as the Contractor or the Principal in charge of the implementation of the project and PT Wisma Kosgoro as the subcontractor. Normative juridical research was in use in this research. The result of the research on the Construction Project of 12 Housing Units of Bank Indonesia shows that the bank guarantee is worth disbursing in terms of the performance having been implemented by the Principal. It is obvious that Bank Guarantee adheres to the principle of unconditional or first demand. With this principle, it means that the bank will immediately disburse the guarantee if requested by the obligee (without having to prove the failure / default / default Principal and / or the loss suffered by the obligee). The legal consequences that occur on the Principal having implemented performance with the disbursement of Bank Guarantee are that the Contractor is declared to be negligent, the Contractor suffers a loss of as much as the value of the disbursement of Bank Guarantee, the Contractor suffers a loss in terms of the profits that should have been obtained from the implementation of the performance, the Contractor’s company is blacklisted and incapable of participating in the project procurement of goods / services in accordance with the Presidential Decree No. 54 of 2010 on Procurement of Goods / Services for Government, the Contractor suffers a loss in the form of fees, interest and litigation costs.]

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Nama : Rindi Lestari Suci SofiyanaProgram Studi : Ilmu Administrasi dan Kebijakan PerpajakanJudul : Analisis Implementasi Penagihan Pencairan Piutang PBB-P2 OlehBadan Pelayanan Pajak Dan Retribusi Daerah Di Provinsi DKI JakartaPembimbing : Dr. Inayati M.Si Tesis ini membahas tentang kebijakan Implementasi Penagihan Pencairan Piutang PBB- P2 oleh Badan Pelayanan Pajak dan Retribusi Daerah di Provinsi DKI Jakarta tahun 2018. Penelitian ini menggunakan pendekatan post positivist, metode kualitatif, pengumpulan data menggunakan teknik wawancara mendalam. Hasil analisis dalam penelitian ini menyatakan bahwa implementasi kebijakan penagihan yang dilakukan kurang maksimal dikarenakan masih banyak data piutang yang belum valid dan tidak clear, jumlah SDM yang ada masih kurang memadai untuk dapat melaksanakan penagihan secara efektif dikarenakan jumlah penunggak dan objek pajak yang harus ditagih cukup banyak, serta masih kurang kompeten petugas pajaknya dikarenakan Tupoksi yang tidak jelas pembagiannya dan juga aturan yang ada kurang mendukung pelaksanaan dalam penagihan. Kondisi ini membuat kinerja yang dilakukan oleh pemerintah daerah kurang optimal. Selain itu penagihan yang dilakukan masih tergolong kedalam penagihan pasif. Kata Kunci: PBB-P2, Implementasi Kebijakan, Penagihan Pencairan Piutang

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ABSTRACT
Name Rindi Lestari Suci SofiyanaStudy Program Tax Policy and Administrative ScienceTitle Analysis of Billing Disbursement Implementation of PBB P2Receivables by Regional Tax and Retribution Agency BPRD InDKI Jakarta ProvinceCounsellor Dr. Inayati M.Si The focus of this study is the Implementation Policy of Billing Disbursement of PBB P2 Receivable by Regional Tax and Retribution Agency BPRD in DKI Jakarta Province 2018. This research uses post positivist approach, qualitative method, data collection using in depth interview technique. The results of the analysis in this study states that the implementation of billing policy is done less than the maximum because there are still a lot of data receivables that are not valid and not clear, the number of human resources are still insufficient to be able to carry out billing effectively due to the amount of delinquent and tax object to be billed enough, and still less competent tax officers due to unclear Tupoksi division and also existing rules are less support implementation in billing. This condition makes the performance performed by the local government is less than optimal. In addition, billing is still classified into passive billing. Key words PBB P2, Policy Implementation, Receivables Collection

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Keberadaan covernote yang dikeluarkan oleh Notaris pada praktiknya sangat berperan penting dalam pelaksanaan pencairan dana kredit yang diberikan oleh Bank. Hal ini dikarenakan seringkali objek jaminan kredit yang diberikan oleh debitur masih dalam proses yang belum dapat diselesaikan, sehingga diperlukan adanya keterangan dari Notaris yang dapat memberikan kepercayaan kepada bank bahwa proses pengikatan jaminan akan segera dilakukan. Dalam praktek, permasalahan dapat terjadi apabila kredit dicairkan dengan berdasar pada covernote, namun proses pengikatan dengan Hak Tanggungan belum terpenuhi dengan sempurna. Penelitian ini mengangkat kasus yang terjadi dalam Putusan Pengadilan Tinggi Nomor 5/PDT/2019/PT BJM, dimana bank telah mencairkan dana kredit padahal proses pembebanan Hak Tanggungan belum dilakukan, bahkan proses balik nama sertifikat keatas nama debitur belum selesai. Sehingga penelitian ini mengangkat permasalahan yaitu mengenai kedudukan covernote sebagai dasar untuk pencairan kredit dan kekuatan covernote untuk pencairan dana kredit yang objek jaminannya belum dibebankan dengan Hak Tanggungan pada putusan Nomor 5/PDT/2019/PT BJM. Penelitian ini dianalisis menggunakan metode penelitian yuridis normatif dan analisis kualitatif, menggunakan data sekunder. Dari hasil penelitian, ditemukan bahwa kedudukan covernote hanyalah sebagai salah satu syarat untuk pencairan kredit.Dasar untuk dilakukannya pencairan kredit bukan karena adanya covernote, melainkan setelah bank sudah mendapatkan keyakinan terhadap debiturnya. Kekuatan Covernote hanya sebagai surat keterangan yang tidak mengikat para pihak dan tidak dapat menjadi jaminan dari Notaris, sehingga Bank tidak dapat berlindung begitu saja dibalik covernote untuk dapat melakukan pembenaran dalam pencairan kredit. Sebelum mencairkan kredit, bank harus melakukan penilaian terhadap 5C (Character, Capital, Capacity, Collateral, Condition of Economy) ......The existence of covernote issued by Notary in practice plays an important role for disbursement of credit funds provided by the Bank. This is due to the fact that the object of credit gurantees given by debtors is still in the process of being completed, so it is necessary to have a statement from Notary who can give faith to the Bank that the process of binding the guarantee will be carried out soon. There are many problems that can arise from covernoteisuued by Notary. In practice, problems can occur if the credit is disbursed based on the covernote, but the binding process with the Mortgage has not been fulfilled perfectly. This research raises the case that occurred in the High Court Decision Number 5/PDT/2019/PT BJM, where the Bank has disbursed credit funds eventhough the process of transferring the name of the debtor has not been completed. So this research raises issues regarding the position of the covernote for the disbursement of credit funds whose collateral objects have not been charged with Moortgage in High Court Decision Number 5/PDT/2019/PT BJM. This research was analyzed using normative juridical research methods and qualitative analysis, using secondary data. From the results of the research, it was found that the covernote position was only one of the conditions for credit disbursement. The basis for credit disbursement is not because of a covernote, but after the bank has gained faith in the debtor. The power of the covernote is only as a certificate that is not binding on the parties and cannot be a gurantee from a Notary, so that the bank cannot simply hide behind the covernote to be able to justify the disbursement of credit. Before disbursing credit, bank must assess the 5C (character, capital, capacity, collateral, condition of economy). 

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Penggunaan covernote bisa menimbulkan masalah jika Notaris/PPAT tidak menerapkan prinsip kehati-hatian. Salah satunya yaitu adanya pemalsuan covernote yang dilakukan oleh Pegawai Notaris/PPAT seperti yang terjadi di Kabupaten Karangnanyar. Penelitian ini mengangkat permasalahan mengenai akibat hukum atas pembuatan covernote palsu oleh Pegawai Notaris/PPAT terhadap keabsahan pencairan kredit dan tanggung jawab Notaris/PPAT secara perdata, pidana, administrasi, serta berdasarkan kode etik terkait dengan pemalsuan covernote yang dilakukan oleh Pegawainya. Penelitian ini berbentuk yuridis normatif dengan cara penelaahan melalui bahan hukum primer, sekunder, dan tersier. Hasil penelitian ini menunjukkan Adanya pemalsuan covernote tidak mempengaruhi keabsahan pencairan kredit. Hal ini dikarenakan covernote bukanlah merupakan perjanjian, melainkan keterangan yang dibuat oleh Notaris/PPAT untuk kepentingan para pihak saja. Notaris/PPAT bertanggung jawab secara perdata terhadap pemalsuan covernote yang dilakukan oleh Pegawainya berdasarkan Pasal 1367 Kitab Undang-Undang Hukum Perdata. Secara pidana, Notaris/PPAT tidak bertanggung jawab dikarenakan pemalsuan covernote dan penggunaan covernote palsu bukan dilakukan oleh Notaris/PPAT melainkan oleh pegawainya. Secara administrasi dan kode etik, Notaris/PPAT harus bertanggung jawab dikarenakan adanya penggunaan cap/stempel oleh pegawainya sebagai akibat dari adanya kelalaian dalam penyimpanan cap/stempel PPAT. ......Covernotes can cause problems if the Notary/PPAT does not apply the precautionary principle. One of them is the forgery of covernotes carried out by Notary/PPAT employees as happened in Karangnanyar Regency. This study raises issues regarding the legal consequences of making fake covernotes by Notary/PPAT Employees on the legitimacy of credit disbursements and Notary/PPAT responsibilities in civil, criminal, administrative, and based on the code of ethics related to covernote falsification by employees. This research is in the form of normative juridical research by examining primary, secondary and tertiary legal materials. The results of this study indicate that forgery covernotes do not affect the legitimacy of credit disbursements. This is because the covernote is not an agreement, but a statement made by the Notary/PPAT for the benefit of the parties only. Notary/PPAT are civilly responsible for forgery of covernotes committed by their employees based on Article 1367 of the Civil Code. Criminally, the Notary/PPAT is not responsible because the forgery of covernotes and the use of fake covernotes is not carried out by the Notary/PPAT but by their employees. In addition, the Notary/PPAT is administratively and ethically responsible due to the use of a stamp by his employees as a result of negligence in the storage of PPAT stamp.

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Skripsi ini berisi penelitian yang bertujuan untuk menjelaskan mengenai proses pencairan dana dalam prosedur keuangan di Universitas Indonesia, serta mengevaluasi pelaksanaan pengendalian internal yang diterapkan di dalamnya. Metode dalam penelitian ini adalah deskriptif analitis dengan menggunakan data primer dan data sekunder yang selanjutnya dipaparkan serta dianalisa antara teori yang telah diangkat dengan pelaksanaan dan data lapangan yang telah diperoleh. Pengumpulan data dilakukan dengan teknik wawancara, studi kepustakaan, dan observasi ke lapangan. Adapun narasumber dalam penelitian ini adalah Direktur Keuangan UI, Senior Akuntan Pusat Administrasi Universitas, serta Koordinator Pemegang Uang Muka dari Fakultas Psikologi, Fakultas Ekonomi dan Bisnis, serta Program Vokasi. Hasil dari penelitian ini menunjukkan bahwa pengendalian internal telah diterapkan dalam proses pencairan dana di UI, namun pelaksanaannya terlalu rumit sehingga seringkali justru menghambat prosedur keuangan.

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ABSTRACT
The purpose of the research in this thesis is to explain about the expenditure cycle in the financial procedure in University of Indonesia, while evaluating about the implementation of internal control that it applied. The method that is used in this research is analitical descriptive method, which uses primary and secondary data that will be explain whit the analysis between the theory this research based on and the actual implementation from the information gathered. The data in this research is collected through interviews, literature study, and observation. The data‟s sources is the Finance Director of University of Indonesia, the Senior Accountant from the University‟s Administration Centre, and the Head of Finance of the Faculty of Psychology, the Faculty of Economy and Business, and University of Indonesia‟s Vocational Program. The results of this research shows that internal control has been applied in the expenditure process in UI, but the implementation is often too complicated that it could be an obstacles to the financial procedure

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A coal liqueafaction test carried out to investigate the reactivity of an Indonesian brown coal,called South Banko,and an Australian brown coal,called Yalloum ......

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Tunggakan pajak merupakan beban dalam administrasi perpajakan yang sekaligus dapat menjadi potensi untuk menambah penerimaan pajak melalui pencairan tunggakan pajak. Bagaimana perilaku Wajib Pajak dalam pelunasan tunggakan pajak dan hal-hal apa saja yang menjadi pertimbangan Wajib Pajak dalam pelunasan tunggakan pajak serta bagaimana implementasi penagihan aktif adalah pokok permasalahan ;yang dibahas. Penelitian ini bertujuan untuk mengetahui perilaku Wajib Pajak dan hal-hal apa saja yang menjadi pertimbangan Wajib Pajak dalam pelunasan tunggakan pajak. Tujuan lainnya adalah untuk mengetahui implementasi penagihan aktif di KPP PMA Enam. Metode penelitian yang digunakan adalah mixed approach. Kombinasi penelitian kualitatif dan kuantitatif dimungkinkan jika keduanya berpijak pada paradigma yang sama. Penelitian ini juga merupakan jenis penelitian yang bersifat deskriptif dan penelitian kebijakan. Penelitian ini menggunakan data primer dan sekunder. Data primer didapat melalui kuesioner yang disebarkan ke 82 Wajib Pajak yang menjadi sampel. Data Primer juga didapat melalui wawancara yang mendalam yang dilakukan terhadap 3 orang Wajib Pajak dan 2 orang Jurusita Pajak Negara. Sementara data sekunder didapat melalui studi kepustakaan termasuk data-data penagihan aktif dari tempat penelitian dilakukan. Dasar Teori yang digunakan adalah teori mengenai perilaku Wajib Pajak, utang pajak serta penagihan pajak. Dimensi perilaku Wajib Pajak yang terdiri dari pengetahuan, kesadaran dan kepatuhan serta persepsi Wajib Pajak didapatkan dan disarikan dari teori perilaku dan perilaku Wajib Pajak. Untuk teori penagihan pajak menggunakan teori Inter American Center of Tax Administration (2000) yang menyatakan bahwa tindakan-tindakan dapat diambil untuk menagih pajak karena tidak dibayarnya pajak sampai dengan batas waktu yang telah ditentukan antara lain terhadap sejumlah pajak yang telah ditetapkan oleh fiskus. Hasil penelitian dari kuesioner yang disebarkan menunjukkan bahwa sebagian besar Wajib Pajak mengetahui hak dan kewajiban perpajakannya, kurang sadar dan patuh terhadap pelunasan tunggakan pajaknya sesuai ketentuan yang berlaku serta mempunyai persepsi atas ketentuan yang berlaku sekarang ini. Berdasarkan hasil wawancara, Wajib Pajak juga mempunyai beberapa alasan yang dijadikan pertimbangan dalam pelunasan tunggakan pajak. Berdasarkan wawancara serta data sekunder yang didapat dari Jurusita Pajak Negara KPP PMA Enam, implementasi penagihan aktif juga menemui beberapa kendala di lapangan. Berdasarkan hasil penelitian di atas, perilaku wajib pajak dalam pelunasan tunggakan pajak masih belum seperti yang diharapkan, walaupun mereka memiliki pengetahuan yang cukup baik mengenai hak dan kewajiban perpajakannya. Beberapa hal yang menjadi pertimbangan Wajib Pajak dalam melunasi tunggakan pajak adalah kondisi keuangan yang tidak memungkinkan, ketidakpuasan atas kualitas pemeriksaan fiskus serta Wajib Pajak sedang mengajukan upaya hukum berupa keberatan dan banding. Implementasi penagihan aktif juga belum mencerminkan kondisi sesuai ketentuan yang berlaku. Hal ini dapat dilihat dari belum maksimalnya tahapan penagihan aktif yang dilakukan serta minimnya tindakan penagihan aktif yang dilaksanakan. Melihat kondisi di atas maka perlu diintensifkan sosialisasi kepada Wajib Pajak, maksimalkan dan intensifkan tindakan penagihan aktif, perlu dibuatkan aturan pelaksanaan dan petunjuk pelaksanaan yang berfungsi sebagai pedoman bagi Jurusita dalam melaksanakan tugasnya. Disamping itu, perlu juga dilakukan evaluasi terhadap kebijakan penagihan aktif serta evaluasi terhadap sistem dan prosedur pemeriksaan serta kualitas dan kuantitas pemeriksa.

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Tax in arrears is considered as burden in tax administration which is also potential to add income from tax through liquidation of tax in arrears. How is tax payer?s attitude in settlement of tax in arrears and what matters become consideration of taxpayer in settlement of tax in arrears and how is implementation of active collection is subject matter of problem being discussed. This research aims at knowing the taxpayer?s attitude and what matters become consideration of taxpayer in settlement of tax in arrears. Another aims is to know implementation of active collection at Taxation Service Office of Foreign Investment Six. This research uses mixed approach as methodology of research. There is possibility to use combination between qualitative and quantitative research if both stand on the same paradigm. This research is descriptive research and policy research. This research uses both primary and secondary research. Primary data is obtained through questionnaires which is distributed to 82 taxpayers that become sample. Besides, Primary Data is also obtained through deep interview carried out toward 3 taxpayers and 2 bailiffs of State Tax. While the secondary data is obtained through library study including active collection data from place where research was conducted. Basis of theory used is concerning attitude of taxpayer, tax payable, and tax collection. Dimension of attitude of taxpayer which includes knowledge, awareness, and compliance as well as perception of taxpayer is obtained and excerpted from theory of attitude and taxpayer?s attitude. For tax collection used theory of Inter American Center of Tax Administration (2000) which stated that measures can be taken to collect tax due to non payment of tax until the dead line such as toward the amount of tax determined by tax authority. Result of research from questionnaires distributed showed that majority taxpayers know rights and obligations of their taxes, lacked of awareness and compliance toward settlement of tax in accordance with prevailing provisions as well as make perception over prevailing provisions in the present time. Based on result of interview, taxpayer also has a number of reasons to be considered in settlement of tax in arrears. Based on interview and the secondary data obtained from Bailiff of State Tax of Taxation Service Office of Foreign Investment Six, implementation of active collection also find obstacles in the field. Based on result of research mentioned above, attitude of the taxpayer in settling tax in arrears still not yet as it is expected, despite they have sufficient knowledge concerning rights and obligations of its taxes. Some matters which become consideration of taxpayer in which to settle tax in arrear includes condition of financial which is impossible, not satisfied with quality of tax audit done by tax auditor and taxpayer filing legal efforts in the form of objection and appeal. Implementation of active collection also not interpret condition in accordance prevailing provisions. This matter can be seen from minimum active collection stage conducted and minimum active collection conducted. Having observed condition mentioned above, it requires to intensify socialization to taxpayer, increase and intensify active collection, it is necessary to prepare implemental regulation and implemental guideline which will serve as guideline for Bailiff in performing its duty. Besides, it also requires to conduct evaluation toward active collection policy and evaluation toward system and procedure of tax audit and quantity and quality of the tax auditor.