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"Abstract. In their effort to amend the legislation of Value Added Tax (VAT), the government and the House of Representativeshave amended the latest Law Number 8 of 1983 with Law Number 42 of 2009 pertaining to the third amendments of VAT onGoods and Services and Luxury Sales Tax (LST). Substantial changes, occurred in the policy of Input VAT refund for TaxableEnterprise experiencing production failures, is the focus of this research. This study aims to describe the background of theissuance of the Input VAT restitution refund policy for Taxable Enterprise experiencing production failure, and create inventoryof the potential problems that may arise in relation to the issuance of the aforementioned policy. This study uses qualitativeapproach and library and field research as its data collection techniques. The result shows that there are incongruities amongthe Law, the general concept and the legal character of VAT. On the other hand, the regulation is amended to prevent anyabuse on the mechanism of VAT restitution. The problems that may potentially arise from this new regulation are the issuesrelated to the regulation consistency within the basic concept of VAT, and economic disincentives that can be experienced byTaxable Enterprises from certain industries. Therefore, at the macro level, this policy may hamper the growth of investment inIndonesia."

"Dewasa ini pajak merupakan tumpuan pemerintah dalam menjalankan roda pemerintahan. Penerimaan dari pajak merupakan sumber penerimaan negara terbesar saat ini yaitu sudah mencapai 80% dari total penerimaan negara. Direktorat Jenderal Pajak sebagai bagian dari Departemen Keuangan Republik Indonesia mempunyai tanggung-jawab untuk menarik pajak dari masyarakat. Dewasa ini masyarakat lebih kritis dan berani dalam menyuarakan keinginannya akan pelayanan yang baik, khususnya pelayanan publik yang diberikan oleh pemerintah. Seiring dengan bertambahnya beban yang harus ditanggung masyarakat, bertambah pula tuntutan masyarakat akan tersedia pelayanan publik yang berkualitas tinggi. Direktorat Jenderal Pajak sebagai unsur dari pemerintah yang juga mempunyai tugas memberi pelayanan kepada masyarakat, diluntut untuk dapat mengakomodasi tuntutan masyarakat tersebut. Berbagai upaya sedang dilakukan Direktorat Jenderal Pajak mencarai solusi yang tepat untuk mengakomodasi tuntutan masyarakat tersebut. Salah satunya adalah dengan penerapan Good Governance pada setiap pelayanan yang diberikan.Penerapan prinsip-prinsip Good Governance seperti akuntabilitas, efektivitas, efisiensi, responsivitas, partisipasi, transparansi, dan penegakan hukum diharapkan dapat mengatasi permasalahan yang ada pada setiap pelayanan kepada masyarakat. Wujud dari penerapan prinsip-prinsip Good Governance adalah dengan pembentukan kantor pelayanan pajak yang menerapkan sistem administrasi perpajakan modern. Penerapan Good Governance yang dilakukan Direktorat Jenderal Pajak diwujudnya dengan melakukan reformasi dalam bidang hukumlkebijakan perpajakan, dan sistem administrasi perpajakan, Reformasi hukum/kebijakan perpajakan dan sistem administrasi perpajakan ini senantiasa berpedoman kepada prinsip-prinsip Good Governance. Kantor Pelayanan Pajak Pratama Jakarta Menteng Tiga yang merupakan bagian dari Direktorat Jenderal Pajak juga telah melakukan pembenahan-pembenahan sehingga prinsip-prinsip Good Governance dalam pelayanan yang diberikan kepada masyarakat dapat terwujud.Penelitian dilakukan dengan menggunakan data primer dan data sekunder. Data primer berupa data yang diperoleh berdasarkan questionare diberikan responden. Sedangkan data sekunder berupa data kepatuhan perpajakan Wajib Pajak dari database Kantor Pelayanan Pajak Pratama Jakarta Menteng Tiga.Berdasarkan basil penelitian, terdapat hubungan antara penerapan Good Governance terhadap kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak Pratama Jakarta Menteng Tiga, dan berdasarkan basil penelitian bahwa variabel-variabel dari Good Governance hanya dapat menjelaskan 46,5% dari kepatuhan Wajib Pajak, dan sisanya sebesar 53,5% dijelaskan oleh sebabsebab yang lain.Dari beberapa prinsip-prinsip Good Governance tersebut, prinsip responsivitas perlu mendapat perhatian yang Iebih besar. Responsivitas yaitu kemampuan organisasi untuk mendefinisikan kebutuhan masyarakat, menyusun prioritas kebutuhan, dan mengembangkannya ke dalam berbagai program pelayanan. Bentuk responsivitas adalah dengan pembenahan terhadap sistem administrasi perpajakan Kantor Pelayanan Pajak Pratama Jakarta Menteng Tiga. Tujuan pembenahan tersebut adalah untuk memberi kemudahan bagi Wajib Pajak dalam melaksanakan kewajiban perpajakannya seperti pendaftaran Wajib Pajak, pembayaran pajak, pelaporan pajak. Pembenahan tersebut dilakukan dengan penerapan teknologi terhadap sistem administrasi perpajakan.

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These days lease represent governmental fulcrums in running governance wheel. Acceptance of tax represents the source of acceptance of biggest state in this time that is about 80% from totalizing acceptance of state. Directorate General of Tax as part of Treasury Department Republic of Indonesia has responsibilities to draw tax of society. These days society more critical and dare to in voicing its desire of service will be good, specially service of public given by government. Along with increasing burden it which must be accounted on society, increasing also society demand will be available of service of public which is high with quality. Directorate General of Tax as element of government which also has duty give service to society, claimed to be able to accommodate society demand. Various efforts are done by Directorate General of Tax to find the way of correct solution to accommodate society demand. One of them is with applying of Good Governance in each given service.

Principal applying of Good Governance like accountability. effectiveness, efficiency, responsiveness, participation, transparency, and rule of law expected can overcome problems exist in every service to society. Form of principal applying of Good Governance is with forming of Tax Office applying modern taxation administrate system. Applying of Good Governance is by reform in tax laws/tax policy, and tax administration system. This Reform tax laws/tax policy and tax administration system ever is guided by principles of Good Governance.

Pratama Jakarta Menteng Tiga Tax Office representing the part of Directorate Generaling of Tax has also done principal corrections, so that the principal of Good Governance in service can be realized.

Research has done by using primary and secondary data. Primary data in the form of obtained data pursuant to questionare which given by responder. Secondary data collected in the form of data compliance of taxation of Pratama Jakarta Menteng Tiga Tax Office.

Pursuant to result of research, there are relation between applying of Good Governance to compliance of Taxpayer at Pratama Jakarta Menteng Tiga Tax Office, and pursuant to result of research that variables of Good Governance can only explain 46,5% from compliance of Taxpayer, and the rest equal to 53,5% explained by other causes.

From some principles of Good Governance, principle of Responsiveness requires to get attention of larger ones. Responsiveness is ability of organization to define requirement of society, compiling requirement priority, and developing it into various service program. Responsiveness is with correction the tax administration system at Pratama Jakarta Menteng Tiga Tax Office. Target of the correction is to give amenity to Taxpayer in executing their tax obligation like taxpayer registration, tax payment, tax reporting. The correction is with applying of technology in the tax administration system."

"Skripsi ini membahas mengenai evaluasi proses restitusi dan kompensasi Pajak Pertambahan Nilai yang dilakukan oleh PT AWAK-JO di Tahun 2015. Proses restitusi dimulai dari pembuatan SPT Masa PPN, pemeriksaan pajak, dan penerbitan Surat Ketetapan Pajak, sedangkan kompensasi berasal dari nilai Lebih Bayar pada SPT Masa PPN yang tidak direstitusi. Penelitian ini menggunakan metode kualitatif dengan memanfaatkan data primer yang berasal dari wawancara dengan narasumber yang terkait langsung dengan proses restitusi ini dan data sekunder yang berupa kertas kerja tim konsultan pajak dan surat-surat yang diterbitkan oleh Kantor Pelayanan Pajak Tanah Abang Tiga. Kesimpulan dari hasil penelitian adalah proses permohonan restitusi Pajak Pertambahan Nilai sudah sesuai dengan ketentuan yang berlaku dan Kantor Pelayanan Pajak Tanah Abang Tiga tidak dapat mengabulkan seluruh permohonan restitusi Pajak Pertambahan Nilai yang diajukan karena ada beberapa kesalahan.

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This thesis evaluates the procedure of Value-added Tax Restitution and Compensation of PT AWAK-JO in 2015. The restitution process begins with the making of VAT Tax Report, tax audit, and the issuance of Tax Assessment Letter, while compensation is the over-payment made in VAT Tax Report that cannot be restituted. This thesis uses a qualitative method by utilizing the primary data derived from interview with a source who is directly involved in this case and secondary data in the form of tax consultant’s working papers and letters issued by Tanah Abang Tiga Tax Office. The conclusion of this thesis is that the Value-added Tax restitution process is in accordance with the regulations and the Tanah Abang Tiga Tax Office couldn’t grant all of the restitution due to several errors."

"Sebagai salah satu sumber pembiayaan dalam penyelenggaraan pemerintahan, porsi penerimaan PBB setiap tahun terus rneningkat. Meskipun secara kuantitatif jumlahnya relatif kecil dibanding jenis pajak pusat Iainnya, namun konsistensi kenaikannya telah memberikan sumbangan yang besar terhadap pembangunan di daerah, sebab hampir seluruh penerimaan PBB diperuntukkan bagi daerah. Komponen terbesar penerimaan PBB diperoleh dari PBB migas. Dan bagian terbesar penerimaan PBB migas berasal dari PBB areal perairan Iepas pantai (off shore) dan hasil produksi. Objek PBB migas dikelompokkan menjadi tiga komponen yaitu areal di daratan (on shore), areal off shore, dan hasil produksi. Karakteristik spesifik yang melekat pada objek PBB migas areal off shore dan hasil produksi menyebabkan tidak ada satu kabupaten/kota pun yang secara khusus mempunyai kewenangan mutlak atasnya. Di lain pihak, kabupaten/kota sebagai lokasi objek pajak harus ditetapkan karena hasil penerimaan PBB harus diterimakan kepada kabupaten/kota. Karena itu, mekanisme pengenaan PBB migas atas areal off shore dan hasil produksi diatur secara khusus. Adanya perbedaan besaran PBB migas per kabupaten/kota yang dihitung oleh Ditjen Pajak dengan PBB migas yang dijadikan pengurang dana bagi hasil sumber daya alam (SDA) migas oleh Ditjen Lernbaga Keuangan, telah memunculkan keinginan kuat dan kabupaten/kota penghasil SDA migas agar PBB migas atas areal off shore dan hasil produksi dikenakan berdasarkan lokasi objeknya (by location).Penelitian ini dimaksudkan untuk mengetahui mekanisme pengenaan PBB migas areal off shore dan hasil produksi yang seiama ini dilaksanakan dan peranannya terhadap penerimaan daerah. Penelitian juga dilakukan untuk mengetahui pengaruh mekanisme pengenaan PBB migas atas areal off shore dan hasil produksi berdasarkan lokasi objeknya terhadap penerimaan daerah baik daerah penghasil maupun daerah bukan penghasil SDA migas. Mekanisme pengenaan PBB migas atas areal off shore dan hasil produksi sebagai variabel bebas dan penerimaan daerah sebagai variabel terikat dioperasionalisasikan dengan metode penelitian sebagai berikut: Scoring atas jawaban -jawaban responden menggunakan Teknik Skala Linkert Analisis data menggunakan Deskriptif Kuantitatif dan Deskriptif Kualitatif melalui pendekatan studi kepustakaan, studi lapangan, dan pemanfaatan data sekunder.Berdasarkan analisis hasil penelitian didapat pokok-pokok kesimpulan sebagai berikut:Pertama, Terbukti porsi penerimaan PBB migas dari areal off shore dan hasil produksi terhadap total PBB migas maupun total PBB secara keseluruhan sangat dominan. Peningkatan penerimaan PBB sektor ini untuk setiap tahunnya melebihi peningkatan penerimaan PBB sektor lainnya.Kedua, Mekanisme pengenaan PBB migas yang selama ini ditempuh oleh Ditjen Pajak yaitu kombinasi antara kebijakan pengenaan berdasarkan lokasi objek pajak (by location) untuk areal on shore dan mekanisme pemerataan untuk areal off shore dan hasil produksi (dengan formulasi APT), terbukti telah berperan meningkatkan penerimaan daerah. Kabupatenikota penghasil SDA migas telah memperoleh pembagian dengan jumlah yang besar, di lain pihak kabupatenikota bukan penghasil SDA migas pun memperoleh pembagian signifikan.Ketiga, Perubahan mekanisme pengenaan PBB areal off shore clan hasil produksi dad mekanisme pemerataan menjadi formulasi berdasarkan lokasi objek pajak, terbukti mempengaruhi komposisi penerimaan daerah. Formulasi ini secara signifikan menyebabkan kenaikan penerimaan PBB migas daerah penghasil, pada saat yang sama, berkurangnya penerimaan PBB migas daerah bukan penghasil.Keempat, Dengan melihat kondisi per kabupaten/kota, pengenaan PBB areal off shore dan hasil produksi berdasarkan lokasi objek pajak terbukti tidak menguntungkan seluruh kabupaten/kota penghasil, seperti halnya juga tidak merugikan seluruh kabupatenikota bukan penghasil. Penggunaan formulasi ini ternyata menyebabkan penurunan penerimaan PBB migas sebagian kabupaten/kota penghasil, pada saat yang sama juga menyebabkan kenaikan penerimaan PBB migas sebagian kabupaten/kota bukan penghasil.

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As one of the government's sources of income, revenue from Land and Building Tax is tend to increase during last decade. Even though the amount is smaller than other central government taxes, it has been increasing simultaneously and it is one of potential sources of income for local government. Revenues raise from Land and Building Tax are now solely considered as local government's tax revenue. The largest part of Land and Building Tax's revenue are provided by Oil and Gas Mining Sector. It mainly arises from Off Shores Area and Oil Productions, which is the major component of Oil and Gas Mining Sector. There are three components on Oil and Gas Mining Sector, such as the on Shore Areas, the off Shore Areas, and Oil Productions. The Off Shore Areas and Oil Productions have an unique and specific characters that make condition where is no local government can claimed and has an absolute authority of that areas. On the other hand, there is a need to determine the jurisdiction among the areas in order to assignment the tax revenue. There for special mechanism of the Off Shore Areas and Oil Productions assessment has determined. There are differences in results of tax assessments, while Directorate General of Taxes assigns it as local government's revenue; Directorate General of Financial institution examines it as a subtraction factor of Oil and Gas Mining's revenue sharing. This circumstance comprises the "oil abundant" local governments a curious thought. They argue that tax revenue raise from Off Shore areas and Oil Productions supposed to be allocated to local governments whose have responsibilities only.

This research examines the recent assignment assessments mechanism on the Off Shore Areas and Oil Productions and the influences to the °oil abundant" local governments and the less oil abundant" local government's revenue. This research also explores the new mechanism that based on tax object's location and the influences to local government's revenue assignment. The assignments assessment as independent variable and local government's revenue as dependent variable had been analyzed by research methods as follows: qualitative description analyzes uses scoring based on Likert Scale Technique, and data analyzes uses quantitative and qualitative approaches based on literatures approaches, fields observations and secondary data.

Based on research analyzes, as results, these are main conclusion of this study:

First of all, it has been analyzed that the revenue rose from the Off Shore Areas and Oil Productions have a major portion and it tend to growth rapidly more than any other sector in Land and Building Tax.

Second, the recent mechanism uses combinations methods, the On Shore Areas is based on tax object's location while the Off Shore Areas and Oil Productions is based on the weighted scattering scale (APT) regarding to resources distribution among local jurisdiction. It is analyzed that current assessments has been relatively generating balance tax revenue's assignments among the "oil abundant" local governments and the "less oil abundant" local governments. The "oil abundant" local governments have been relatively receiving tax revenue as much as they should have while the "less oil abundant" local governments have been relatively receiving substantial tax revenue.

Third, it is analyzed that the new assessments formulation based on tax object's location radically influences the tax revenue's assignments. It magnifies tax revenue assignment to the oil abundant" local governments and significantly cut down the "less oil abundant" local government's tax revenue.

Fourth, it also analyzed that the new assessments formulation is not fulfilled all the "oil abundant" local governments. it shows that there are reducing tax revenue to some particular oil abundant" local governments. On the other hand it also escalates tax revenue to several the "less oil abundant" local governments."