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"With the changes of the lax collection system from an official assessment system to a self assessment system in 1996, the inspection of the tax obligation of the tax payer become important in order to test the compliance and enforcement of tax regulations. In an effort to support the system and make good taxation procedures in the Great Jakarta, the implimentation of the self assessment system will entrust tax payers to count, calculate, pay and report the amount of tax due according to the taxation regulations.The statistical variables of this research consists of dependen and independen variables. The random variable is the frequency of tax inspection and the non-free variable is the compliance of the hotel as a tax payer with 4 (four) compliance dimensions being the self assessment system, book keeping, inspection and mass deposit.The research took place in South Jakarta Suku Dinas Pendapatan. The method used in this reascarch was the survey of 34 samples of hotel tax payer listed in South Jakarta Suku Dinas Pendapatan_ The tools used in this research to compiles the data was a questionaire given to hotel tax payers with 16 questions. The method of data analysis used to analise the relationship between the random and order variables is of the corellation of the simple regression linear formula, corellation coeffecience and hipotesis test (t-test) at a significant rate a = 5%.The results of this research shows that correlations using simple linear regression analysis, corellation co-efficience and t-tests, describe that inspection has given a positive influence to the compliance of hotel tax payers in implementing tax regulation of self assesment system, book keeping, inspection and mass deposit.Based on this research and to improve the compliance of hotel tax payers in implementing the tax regulations, it is recommend to South Jakarta Suku Dinas Pendapatan to improve the frequency of inspection especially to tax payers who have not been inspected before and increase the number of inspectors and improve the quality of the tax inspector in order to maximize their capabilities."

"Rendahnya tingkat kepatuhan perpajakan menjadi masalah serius di beberapa Negara berkembang. Keberhasilan berjalannya sistem self assessment, sangat terpengaruh oleh tinggi rendahnya kesadaran masyarakat terhadap pajak Jika suatu tingkat kepatuhan pajak di suatu negara relatif rendah, yang harus dilakukan pertama kali oleh pemerintah adalah mencari tahu mengapa hal tersebut terjadi. Mencari akar permasalahan yang sebenarnya jauh lebih baik daripada menggalakkan penagihan, tetapi tidak mengimbanginya dengan pelayanan yang memuaskan. Pelayanan seharusnya tidak boleh lagi dilakukan "ala kadar"nya karena akan membentuk citra yang kurang baik, yang pada akhimya akan merugikan pemerintah jika image tersebut ternyata membentuk sikap "tax phobia". Masyarakat sebagai pembayar pajak berhak mendapat Iayanan yang cepat, bersih dan memuaskan. Kualitas pelayanan mempunyai dimensi reliabilitas (Reliability), daya tanggap (Responsiveness), jaminan (Assurance), empati (Empathy) dan bukti fisik (Tangibles). Peningkatan kualitas pelayanan perlu dilakukan secara terus menerus dalam rangka menjaga kepuasan Wajib Pajak. Demikian halnya dengan Kantor Pelayanan Pajak (KPP) Bogor, sebagai kantor pelayanan publik yang berhubungan langsung dengan masyarakat tidak terlepas dari masalah pelayanan.Penelitian mempunyai tujuan untuk mendeskripsikan tingkat kepuasaan Wajib Pajak dalam melaksanakan kewajiban perpajakannya yang diukur dari dirnensidimensi kualitas pelayanan dan untuk mengidentifikasi pengaruh Kepuasan Wajib Pajak atas Pelayanan Kantor Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak.Jumlah sampel dalam penelitian ini, berdasarkan rumus Slovin berjumlah 393 orang. Sedangkan jumlah responden yang mengisi dan mengembalikan kuesioner penelitian ini berjumlah 186 orang. Menurut Sekaran, umumnya tingkat pengembalian kuesioner adalah rendah. Tingkat pengembalian sebesar 30 % dapat dipertimbangkan untuk diterima. Di dalam penelitian ini jumlah responden yang mengembalikan kuesioner sebanyak 186 prang (47,33%). Dengan tingkat pengernbalian kuesioner sebesar 47,33% maka jumlah responden dalam penelitian ini dapat diterima. Sedangkan untuk menentukan anggota sampel penulis menggunakan Convenience Sampling.Kepuasan Wajib Pajak yang ada di Kantor Pelayanan Pajak Bogor dibentuk oleh kelima dimensi pelayanan yaitu Reliabilitas, Daya Tanggap, Jaminan, Empati dan Bukti Fisik. Dari hasil analisis kepuasan Wajib Pajak diperoleh basil, Pelayanan yang ada pada Kantor Pelayanan Pajak Bogor belum memenuhi harapan Wajib Pajak. Hal ini terlihat dari rata-rata harapan Wajib Pajak lebih besar dari rata-rata yang dirasakan Wajib Pajak untuk kelima dimensi kepuasan. Dari kelima dimensi Kepuasan Wajib Pajak, dimensi Empati mempunyai korelasi terbesar terhadap Kepatuhan Wajib pajak dan dimensi Reliabilitas mempunyai korelasi terkeeil terhadap Kepatuhan Wajib Pajak. Dengan demikian Kepuasan Wajib Pajak secara keseluruhan mempunyai pengaruh yang signifikan terhadap Kepatuhan Wajib Pajak.

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Low tax compliance is a matter of serious concern in many developing countries. The success of the self assessment system, depend on high and low of consciousness of people to tax. If level of tax compliance in one state is relative low, the first it is done by government is looking for solution why it happens. To looking for of the root problem which the better than incite the pressing a claim but not equal with satisfaction for servicing. The servicing is not done with careless because it will form the bad image, and at the last will inflicted a loss upon the government if the image will form "tax-phobia". The people as the taxpayers reserve the right, quickly service, clear, and satisfied. Dimension of service quality are reliability, responsiveness, assurances, empathy, and tangibles. Raising the service quality must do continuous to keep the taxpayers satisfaction. Thus, in Bogor of Tax Office Service, as the public service office has direct relationship with the taxpayers are not apart from the service problem.

This research has goals to description the level of taxpayers satisfaction will be able to pay their obligation is measured from service quality dimension and identification influence of taxpayers satisfaction on services to taxpayers compliance,

The total of samples in this research based on Slovin formula is 393 respondents. But, the totals of respondents who fill and return the questionnaires are 186 respondents. Base on Sekaran's opinion that the return rate of questionnaires is typically low. A 30% of response rate is considered to accept. In this research the total of respondents who return the questionnaires are 186 (47,33%), so the total of respondents in this research can be accepted. While to determine of samples, the researcher used the convenience sampling.

Taxpayers satisfaction in Bogor of Tax Office Service is composed from fives dimension of services which are reliability, responsiveness, assurances, empathy, and Tangibles. As result of analysis from taxpayer?s satisfaction, the servicing in Bogor of Tax Office Services has not got good services to taxpayers. This is shown by average taxpayers expectation is more than average taxpayers perceived for the fifth services dimension. From fifth dimension of services, the empathy dimension has greater correlation to taxpayer?s compliance and the reliability dimension has smallest correlation to taxpayer?s compliance. So, taxpayer?s satisfaction has influence very significant to taxpayer?s compliance."

"This research focuses on four questions and purposes. namely; (a) the great of contribution of the local original income (PAD) to the Local Budget (APBD): (b) the great of contribution of the local taxes to the Local Original Income (PAD): (c) variation of collecting different kinds of local taxes on any district in Depok City. And (d) the factors having impact on such variation. The research in Depok City in the consideration of the City statute has just been given in the beginning of the effective of the Law No 22 of 1999 concerning Local Government and the Law No. 25 of 1999 on the Finance Balance between the Central Government and Local Government.This research is a qualitative research using data in five years period, from 200'D until 2004. The data variations are limited on 2004. The secondary data has been obtained through document studies such as local budget, annual report. Local regulations and local monograph. The research results show that the contribution of local original income (PAD) to the local budget is still small. in this case means that Depok City is depending on central government's grant to carry out its services and society's development.The other finding shows that the contribution of the local original income (PAD) resembles the contribution of the local original income (PAD). This case means that public service is unable to be fully carried out yet as expected by the Law No. 22 of 1999 on Local Government.Beside that it is found the variation of income on different tax among districts as the impact of the variation of the district potential and condition of human resources working at the Office of Local Income. Based on the research results, it is recommended that it is necessary to make intensification rather than extensification to the collection of local taxes and conduct a research on the performance of human resources working at the Office of Local Income in Depok City."

"Penelitian ini ditujukan untuk meneliti penerapan Prinsip Pencegahan dan/atau Kehati-hatian terhadap pengaturan dan pengurusan Izin Pengusahaan Air Tanah maupun penerapan Prinsip Pencemar Membayar terhadap pengaturan dan pengurusan atas pemungutan Pajak Air Tanah. Penelitian ini didasarkan pada banyaknya CAT yang rusak akibat pengambilan air tanah secara berlebihan. Sehingga, penelitian ini dilakukan dengan menggunakan metode yuridis normatif, yakni dengan menggunakann peraturan perundang-undangan dan/atau kebijakan yang ditempuh oleh pemerintah Indonesia. Hasil penelitian ini menunjukkan bahwa pengaturan dan pengurusan dari Izin Pengusahaan Air Tanah belum mengintegrasikan analisis risiko terkait dampak pengambilan air tanah atas diterbitkannya Izin Pengusahaan Air Tanah. Selain itu, hasil penelitian ini juga menunjukkan bahwa pengaturan dan pengurusan dari Pajak Air Tanah belum mencerminkan Prinsip Pencemar Membayar secara utuh.

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This study aims to examine the application of the Preventive Action and/or Precautionary Principle to the regulation and administration of Groundwater Undertaking Permit as well as the application of Polluter Pays Principle to the regulation and administration of the Groundwater Tax collection in Indonesia. This research is based on the damage of a large number of groundwater basins in Indonesia due to excessive groundwater extraction. Thus, this research was conducted using a normative juridical method, namely by using the laws and regulations and/or policies adopted by the Indonesian government. The results of this study indicate that the regulation and administration of the Groundwater Undertaking Permits have not integrated risk analysis related to the impact of groundwater extraction on the issuance of Groundwater Undertaking Permits. In addition, the results of this study also indicate that the regulation and administration of the Groundwater Tax does not fully reflect the Polluter Pays Principle."