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"Milka Casanegra denotes that "Tax Administration is Tax Policy". It means tax administration dictates tax policy (Brooks). The developed as well as developing countries have the same challenges in improving tax compliance to increase their revenue capacity; and for that purpose tax reform will be a mantra of tax modernization. The objective of tax reform is different between developing countries and developed countries. For the latest, beside to respond the increased market economy the tax reform is aimed to improve the number of taxpayers.

Tax reform in Indonesia launched in 1983 characterized by the application 'of the self assessment system in its tax regime. Citing the Gillis's, Gunadi says that the tax reform in Indonesia is phenomenal and monumental because it not only has the clear goals for improving tax administration and facilitating taxpayers compliance but also will be the road to create the tax voluntary compliance in the future. Directorate General .of Tax (DGT) as the tax authority in Indonesia envisages being a public service model that operates the world class tax system and management. Achieving that vision, DGT formulated-the-Medium-term-Tax Reform Policy (3-5 years) in 2001 which, amongst other, placed the attention on taxpayer service programs, i.e. The Tax Service Improvement Program and The Development of Excellent Service Program. In short, these programs focused on accessibility improvement for the taxpayers to report, update, pay, consult, get assistance, and gain information about tax. This will be achieved by the development of the office automation, creation of advanced multimedia access, and improvement of the service capacity of their human resources.

The interesting question is to which extend those taxpayers service programs.have made impact on taxpayers compliance? The central focus of this thesis tries to answer this issue. However, due to the complexity of the compliance matter, this study has several limitations such as (i) the unit analysis is narrowed only to one local tax office (Kantor Pelayanan Pajak1KPP), (ii) the respondents are limited only for the corporate-type taxpayers, (iii) the data used is cross-section instead of time series, and (iv) the model excludes other important determinants that reflect the enforcement approaches such as tax audit, effectiveness of sanction, and tax automation as well.

The theories used to construct the research model are (i) Theory of Tax Compliance, (ii) Theory of Service Quality, and (iii) other contemporary study in the public administration. Research conducted by Price Waterhouse which measured the impact of IRS's Taxpayers Assistance Program to the level of tax compliance in 1989 concluded that the program plays significant role in improving taxpayers compliance. Studying several researches that developed the tax compliance measurements, this study adopts the Adam Forest's qualitative indicators, i.e. both (i) the occurrence of overstating the cost, and (ii) the occurrence of concealing the income by taxpayers. The measurements of service quality used in this study are combination of the service quality indicators developed by Parasuraman and the service quality principles remarked by David Osborne.

The methodology employed in this study is social research. Data collected by using questionnaire instruments, and treated as quantitative (interval). Beside descriptive analysis, this study also uses statistical analysis (multivariate analysis) to conclude the degree of causal-effect between the quality service in the programs and the compliance. All data processing uses SPSS release 10.

The study concludes that (i) there is correlation between the tax service quality in the programs and the level of taxpayers compliance. However, the regression model shows that the service quality variables are not strongly able (only 25,61%) to explain the degree of compliance as reflected in the low value of determination coefficient (R2), (ii) the model expresses that there are three service quality measurements which have significant influence to the tax compliance, i.e. (a) the physical appearance of tax-office building, (b) the fairness of tax officers in servicing, and (c) the simple implementation of service procedures. The low R2 mentioned above reflects the weakness of Taxpayers Service Program in affecting taxpayers compliance. However, as argued by Gill, the tax reform demands a comprehensive tax policy instruments. Taxpayers service is only a part of strategy to raise tax compliance beside other vast activities such as tax campaign, tax education, etc. Meanwhile, another strategy is aimed to eradicate the noncompliance taxpayers by enforcement activities e.g.: tax auditing, sanction fostering, administration automation, etc. Therefore, this study suggests the further study might take into account those important activities in the analysis model in order to obtain the clearer picture on how to increase taxpayers compliance."

"Skripsi ini membahas mengenai faktor-faktor yang memengaruhi kepatuhan wajib pajak hotel atas rumah kos selama tahun 2010 pada Suku Dinas Pelayanan Pajak I Kota Administrasi Jakarta Pusat. Permasalahan yang diangkat dalam skripsi ini adalah faktor-faktor apa sajakah yang memengaruhi kepatuhan wajib pajak hotel atas rumah kos selama tahun 2010 di Suku Dinas Pelayanan Pajak I Jakarta Pusat, mengingat pajak ini merupakan jenis pajak baru dan kepatuhannya rendah. Penelitian ini menggunakan pendekatan kualitatif. Hasil penelitian ini menunjukkan bahwa ada beberapa faktor yang memengaruhi kepatuhan para wajib pajak tersebut Faktor utamanya yakni kondisi ekonomi para pengusaha rumah kos serta sosialisasi yang kurang dan tidak merata.

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This undergraduate thesis focuses on the factors that influence the compliance of taxpayers of hotel tax of boarding house during the year 2010 in Suku Dinas Pajak I Jakarta Pusat. The issue that is discussed in this undergraduate thesis is factors that influence the compliance of hotel tax of boarding house taxpayers during the year 2010 on Suku Dinas Pajak I Jakarta Pusat, noticing that this tax is a newly-applied tax and has a low level of compliance.

This research uses qualitative method. The result of this research shows that there are a few factors that influence the compliance of those taxpayers. The main factors are the economic condition and the insufficient socialization related to those boarding house?s owners."

"Salah satu kebijakan modernisasi Ditjen Pajak tahun 2002 adalah memberikan pelayanan prima dan pengawasan terhadap Wajib Pajak melalui Account Representative (AR). Skripsi ini membahas evaluasi fungsi AR sebagai upaya meningkatkan kepatuhan Wajib Pajak, serta mengidentifikasi upaya-upaya KPP Pratama Jakarta Kemayoran dalam meningkatkan peran AR. Evaluasi ini ditinjau dengan enam indikator evaluasi implementasi Dunn, kepatuhan, pelayanan, dan reformasi administrasi perpajakan. Penelitian ini merupakan penelitian kuantitatif deskriptif dan teknik pengumpulan data dengan cara studi kepustakaan dan studi lapangan yaitu wawancara mendalam. Hasilnya adalah pada evaluasinya fungsi AR belum memenuhi seluruh indikator Dunn, kecuali kecukupan dan ketepatan, serta pihak KPP Kemayoran telah melakukan berbagai upaya untuk meningkatkan peran AR.

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One of DGT's modernization policies in 2002 is giving service and control taxpayers by Account Representative (AR). This research discusses about the evaluation of AR's functions as the efforts in increasing taxpayer compliance and the identification of all the efforts which have been done to increase the AR's roles. This evaluation is reviewed by six Dunn's evaluation implementation indicators, compliance, service, and tax administration reform. This is a descriptive quantitative research with literature study and field research with indepth interview as data collection technique. The results are AR functions have not fulfilled the Dunn evaluation indicators, except adequacy and appropriateness, then Kemayoran STO has done some efforts to increase the AR roles."

"Penelitian ini bertujuan untuk mengungkap kondisi pemeriksaan pajak oleh aparat pemeriksa pajak dan kepatuhan wajib pajak, baik yang belum pernah diperiksa maupun yang sudah diperiksa, dan sekaligus untuk mengetahui pengaruh pemeriksaan pajak terhadap kepatuhan wajib pajak.Penelitian menggunakan pendekatan kuantitatif-korelasional, dimana analisisnya terutama mengandalkan perhitungan statistika untuk mencapai inferensi mengenai hubungan atau pengaruh variabel babas (pemeriksaan) terhadap variabel terikat (kepatuhan wajib pajak). Penelitian mengambil lokasi di Propinsi DKI Jakarta, dengan fokus utama Suku Dinas Pendapatan Daerah Kotamadya Jakarta Barat. Pengumpulan data dilakukan dua cara, yakni penelitian kepustakaan dan penelitian lapangan, terutama dengan mengandalkan dokumentasi yang ada di Kantor Suku Dinas Pendapatan Daerah Kotamadya Jakarta Barat.Hasil penelitian menunjukkan hal-hal sebagai berikut:1. Kondisi kepatuhan wajib pajak yang belum pernah diperiksa dan yang sudah diperiksa memiliki perbedaan yang cukup berarti. Untuk wajib pajak yang belum pernah diperiksa memiliki tingkat kepatuhan rendah, diperiksa 1 kali memiliki tingkat kepatuhan sedang, diperiksa 2 kali memiliki tingkat kepatuhan tinggi, diperiksa 3 kali memiliki tingkat kepatuhan tinggi, diperiksa 4 kali memiliki tingkat kepatuhan sangat tinggi, dan diperiksa lebih dari 4 kali memiliki tingkat kepatuhan sangat tinggi.2. Antara variabel pemeriksaan (X) dengan variabel kepatuhan wajib pajak, (Y) secara kualitatif menunjukan hubungan yang sangat kuat dengan hasil koefisien korelasi (r) sebesar 0,804. Nilai r (0,804) yang positif menunjukkan adanya orientasi hubungan positif, dimana semakin banyak frekuensi pemeriksaan, maka kepatuhan wajib pajak akan semakin tinggi.3. Jumlah atau frekuensi pemeriksaan memberikan pengaruh signifikan terhadap kepatuhan wajib pajak dengan kontribusi yang diberikan sebesar 0,647 atau 64,7%.Berdasarkan temuan-temuan tersebut maka disarankan dua hal penting, yakni:1. Jumlah / frekuensi pemeriksaan hendaknya makin ditingkatkan, karena keberadaannya terbukti dapat meningkatkan kepatuhan wajib pajak. Dalam rangka peningkatan frekuensi pemeriksaan tersebut diperlukan intensifikasi pemeriksaan oleh aparat pemeriksa yang telah ada yaitu dengan mendayagunakan dan memaksimalkan kemampuan pemeriksa yang telah ada, sehingga dengan intensifikasi pemeriksaan ini pada gilirannya dapat mendorong peningkatan penerimaan Pemda DKI dari sektor pajak hiburan.2. Sebagai tindak lanjut atas hasil penelitian ini, ada baiknya dilakukan penelitian lanjutan secara kuantitatif dengan dua fokus, yaitu 1) mengetahui faktor-faktor yang mempengaruhi kepatuhan wajib pajak selain pemeriksaan, 2) Melaksanakan penelitian dengan mengambil obyek jenis pajak, setting (kancah) penelitian, dan sampel yang berbeda serta dalam jumlah yang lebih banyak. Dengan cara ini diharapkan akan lahir temuan-temuan baru yang dapat memperkaya dan melengkapi hasil penelitian ini."

"Penelitian ini membahas mengenai hasil penelitian yang dilakukan untuk menganalisis pengaruh pelayanan terhadap kepatuhan Wajib Pajak Orang Pribadi di DKI Jakarta. Penelitian ini menggunakan metode kuantitatif yang dilakukan melalui pengumpulan data dengan penyebaran kuesioner terhadap 103 responden yang merupakan Wajib Pajak Orang Pribadi terdaftar di DKI Jakarta dan pernah secara langsung menerima pelayanan di Kantor Pelayanan Pajak, serta serta menggunakan teknik pengumpulan data studi kepustakaan dan wawancara mendalam. Analisis data pada penelitian ini dilakukan dengan analisis deskriptif dan analisis regresi berganda. Responden rata terbagi antara jenis kelamin perempuan dan laki-laki, dengan dominasi termasuk dalam rentang usia 18-29 tahun. Jenis pekerjaan terbanyak adalah pegawai swasta yang memiliki latar belakang pendidikan terakhir Sarjana. Domisili terdaftarnya Wajib Pajak di DKI Jakarta paling banyak berada di Jakarta Selatan. Hasil penelitian menunjukkan bahwa lima variabel bukti fisik, keandalan, daya tanggap, jaminan dan empati berpengaruh sebesar 77,4 persen terhadap kepatuhan Wajib Pajak Orang Pribadi DKI Jakarta. Variabel yang mempunyai pengaruh paling besar secara parsial adalah empati. Hal ini menunjukkan bahwa semakin besar manfaat pelayanan yang dirasakan, semakin besar pula tingkat kepatuhan Wajib Pajak Orang Pribadi DKI Jakarta.

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This research discusses the results of research conducted to analyze the effect of service on individual taxpayer compliance in DKI Jakarta. This research uses a quantitative method which is carried out through data collection by distributing questionnaires to 103 respondents who are registered individual taxpayers in DKI Jakarta and have directly received services at the Tax Service Office, as well as using library study data collection techniques and in-depth interviews. Data analysis in this study was carried out by descriptive analysis and multiple regression analysis. Respondents were equally divided between the sexes of women and men, with the dominance being in the age range 18-29 years. Most types of work are private employees with the latest Bachelor's educational background. The domicile of taxpayers in DKI Jakarta is mostly in South Jakarta. The results showed that five variables of physical evidence, reliability, responsiveness, assurance and empathy significantly influence the compliance of individual taxpayers of DKI Jakarta as much as 77,4 percent. Variabel which has the most significant influence partially is empathy. This shows that the greater the perceived service benefits, the greater the compliance level of DKI Jakarta Individual Taxpayers."

"Taxpayer compliance is a voluntary activity, and the degree to which the tax system works is affected by taxpayers' knowledge that it is their moral and legal responsibility to pay their taxes. Taxpayers also recognize that they face a lottery in which not all taxpayer noncompliance will ever be detected. In the United States most individuals comply with the tax law, yet the tax gap has grown significantly over time for individual taxpayers. The US Internal Revenue Service attempts to ensure that the minority of taxpayers who are noncompliant pay their fair share with a variety of enforcement tools and penalties. The Causes and Consequences of Income Tax Noncompliance provides a comprehensive summary of the empirical evidence concerning taxpayer noncompliance and presents innovative research with new results on the role of IRS audit and enforcements activities on compliance with federal and state income tax collection. Other issues examined include to what degree taxpayers respond to the threat of civil and criminal enforcement and the important role of the media on taxpayer compliance. This book offers researchers, students, and tax administrators insight into the allocation of taxpayer compliance enforcement and service resources, and suggests policies that will prevent further increases in the tax gap. The book's aggregate data analysis methods have practical applications not only to taxpayer compliance but also to other forms of economic behavior, such as welfare fraud."

"Pemanfaatan teknologi informasi berbasis internet kini berkembang demikian pesatnya, Direktorat Jenderal Pajak sejak tahun 2012 memberikan pelayanan fasilitas pelaporan berbasis internet melalui sistem e-filing melalui website Direktorat Jenderal Pajak. Hal ini dilakukan untuk meningkatkan kepatuhan Wajib Pajak dalam tujuan utamanya peningkatan penerimaan pajak. Dilihat dari aspek ease of administration, kebijakan sistem e-filing melalui website Direktorat Jenderal Pajak perlu dievaluasi karena secara tidak langsung meningkatkan kepatuhan Wajib Pajak Orang Pribadi.Penelitian ini betujuan menganalisis tingkat penyampaian SPT PPh Orang Pribadi sebelum dan sesudah adanya sistem e-filing melalui website Direktorat Jenderal Pajak. Menjelaskan Wajib Pajak lebih memilih menyampaikan SPT PPh Orang Pribadi menggunakan e-filing melalui website Direktorat Jenderal Pajak. Serta menganalisis langkah-langkah yang dilakukan agar sistem e-filing melalui website Direktorat Jenderal Pajak menjadi lebih baik. Penelitian ini menggunakan metode campuran (mixed methods research) yaitu kombinasi penelitian kuantitatif dan kualitatif.Hasil penelitian menunjukkan adanya sistem e-filing melalui website Direktorat Jenderal Pajak tidak signifikan mempengaruhi tingkat penyampaian SPT PPh Wajib Pajak Orang Pribadi. Wajib pajak lebih memilih menyampaikan SPT Tahunannya melalui sistem e-filing karena lebih pasti, mudah, nyaman dan aman. Upaya yang dapat dilakukan agar sistem e-filing melalui website Direktorat Jenderal Pajak menjadi lebih baik diantaranya mengevaluasi menu dan fitur sistem e-filing setiap tahunnya,menambah kapasitas server dan jaringan,menjadikan sistem e-filing selain sebagai fungsi pelayanan juga fungsi pengawasan serta ditingkatkannya sosialisasi dan edukasi.

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Utilization of Internet-based information technology is now growing so rapidly, the Directorate General of Taxation since 2012 has been providing services through the internet-based reporting facility of e-filing system through the website of the Directorate General of Taxation. This is done to improve taxpayer compliance in its main purpose of taxes. Viewed from the aspect of ease of administration, the e-filing system policy through the website of the Directorate General of Taxation needs to be evaluated because it indirectly increases the individual taxpayer compliance.

This study aims to analyze the level of delivery of SPT Personal Income Tax before and after the introduction of e-filing system through the website of the Directorate General of Taxation. Explaining the Taxpayers prefer delivering SPT Personal Income Tax by using e-filing through the website of the Directorate General of Taxation. In addition, to analyze the measures undertaken for the system of e-filing through the website of the Directorate General of Taxes to be better. This study used mixed methods (mixed methods research) namely a combination of quantitative and qualitative research.

The results showed the existence of e-filing system through the website of the Directorate General of Taxation does not significantly affect the rate of submission of SPT Personal Income Tax. Taxpayers prefer Annual SPT through e-filing system because it is more definite, easy, convenient, and safe. Attempts that can be done so that the e-filing system through the website of the Directorate General of Taxation to be better including to evaluate the menus and features of the e-filing system annually, adding server capacity and network, makes the efiling system other than as a function of oversight functions and services also it would increase socialization and education."

"Abstrak Many complaints submitted to tax authorities have an impact on taxpayer compliance in carrying out their obligations, while also creating opportunities for non compliance in applicable tax regulations. This study aims to determine how much influence tax reforms have on the performance of tax service officers and its implications for taxpayer compliance according to taxpayer perceptions. The data collection instrument used in this study is a questionnaire administered to 372 corporate taxpayer respondents at the Pratama Kelapa Gading Tax Office using the convenience sampling method. The analytical tool used is the Structural Equation Model (SEM) using the LISREL (Linear Structural Relationship) program. The results of this study show that according to the taxpayers perception, tax reform has a significant influence on tax service performance, tax service performance has a significant influence on taxpayer compliance and tax reform has a significant influence on tax compliance."

"Ketaatan pajak menjadi salah satu permasalahan yang ada dalam pengumpulan pajak di Indonesia. Oleh karena itu, penelitian ini bertujuan melihat apa saja determinan dari ketaatan pajak di Indonesia. Penelitian ini menggunakan metode eksperimen sebagai metode dalam pengumpulan data dan regresi serta Uji-t sebagai metode analisisnya. Penelitian ini menemukan bahwa terdapat korelasi positif antara perlakuan tingkat audit, pengakuan relijiusitas, perlakuan pengingat moral, dan individu berjenis kelamin perempuan. Sementara itu, individu dengan etnis Minang serta berasal dari jurusan Akuntansi terbukti mempunyai korelasi yang negatif.

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Tax compliance is one of the existing problems in tax collection in Indonesia. Therefore, this study aims to look at what are the determinants of tax compliance in Indonesia. This study used an experimental method as data collection methods and regression and t-test as the method of analysis. This study found that there is a positive correlation between the treatment of the audit level, the recognition of religiosity, moral reminders treatment, and the individual female. Meanwhile, individual with Minang ethnic and individual with accounting majors have negative correlation with tax compliance."

"Tujuan dari penelitian ini adalah untuk menguji secara empiris faktor penentu perilaku ketidakpatuhan pajak wajib pajak badan di Indonesia. Faktor penentu perilaku ketidakpatuhan meliputi biaya kepatuhan pajak, karakteristik wajib pajak, dan aspek sikap pajak. Data yang yang digunakan berasal dari survei yang diperoleh atas tanggapan 145 wajib pajak badan. Data yang diperoleh kemudian dianalisis dengan menggunakan model regresi linear berganda. Hasil pengujian menunjukkan bahwa persepsi kewajaran dan biaya psikologis pajak berpengaruh signifikan terhadap ketiga jenis perilaku ketidakpatuhan yang meliputi pengurangan pendapatan, penambahan beban dan ketidakpatuhan secara keseluruhan. Sebaliknya, ukuran perusahaan, sektor usaha, kewajiban pajak dan kompleksitas pajak tidak berpengaruh signifikan terhadap perilaku ketidakpatuhan wajib pajak badan. Faktor lainnya seperti biaya kepatuhan pajak, umur perusahaan, tarif pajak dan penghindaran sanksi pajak berpengaruh signifikan setidaknya satu dari ketiga jenis perilaku ketidakpatuhan.

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The purpose of this study is to empirically examine the determinants of tax noncompliance behavior of corporate taxpayers in Indonesia. The determinants factor of tax non-compliance behavior includes tax compliance costs, the characteristics of the taxpayer and the tax attitudinal aspect. The data used were collected from a survey obtained from 145 responses corporate taxpayers. Data were analyzed using linear multiple regression models. The test results show that tax law fairness and tax psychological cost have significant relationship on with three types of non-compliance behaviours which includes under-reporting of income, overreporting of expenses and overall non-compliance. Nonetheless, business size, business sector, tax liabilities and tax complexity have insignificant relationship with non-compliance behaviours. Other factors such as the tax compliance cost, business age, tax rate structure and tax detterence sanction have significant influence at least one types of non-compliance behavior."