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"Confidence and strong motivation are keys of better management reformation. It is also Similar with taxation, because despite the good consequences of a reformation on substantive provision on taxation, if it is not followed by moral reform of tax officer and taxpayer, it seems inadequate to measure the success of overall tax reform.The key word of tax collection using self assessment system is taxpayer voluntary compliance. The problem is that voluntary compliance is a product of mental with its self continues learning process based on equality. Paradigm of assessment which uses aspect of power must be replaced and switched to any efforts applying educational aspects on taxpayer in general meaning such as training, servicing, and coaching.Tax audit done by fiscus in assessing the overpaid tax assessment restitution of PPN of taxable business person is a safeguard mechanism in the tax administration. However, in operational level there is a trade off on compliance level of taxable business person to end the assessment. That phenomenon is one of organizational adaptation strategies on their environment. In the theory of organisation it is called contingency theory which is a model or tool of management organisation that must be suited with its environment in order to reach their success. Organisational contingency on its environment is a modern approach which can explain that in a certain situation, an Organisation which can give a paying-off will survive and prosper.The principal of contingency theory explains that the approach of the goal of organisation is influenced by value and also preference of the leader of organisation that is if there is a clear output and transformation processes, hence the criteria of efficiency cost to reach the goal will be applied. The implementation is that taxable business person as an organisation will use some part off buffers and boundary spanning in facing audit done by fiscus when they assess PPN overpaid restitution.This research is an associative research which is identifying the level of symmetric relation between variables that reveal concurrently. It is not a causal or interactive relation using a quantitative approach. A survey is applied on respondents who are taxable business person in the audit result report on their restitution assessment in the period of 2005. There are 27 respondents according to the report. The technique of data collection is questionnaire to identify the score or value of the compliance level of the respondents. Thus, the relation of variable of compliance level and efficiency of their tax administration is analysed using Spearman Rank Correlation.Base on the research, there is an efficiency of tax administration done by respondent as an implementation of contingency, which are 1) preference as the main factor for the leader of the company of the taxable business person is on the criteria of cost efficiency and time to finish the assessment of overpaid PPN restitution; and 2) the utilisation of tax consultant or other outsource as part of the buffer for uncertainty and the existence of a specific unit in the structure or special staff in the organisation to handle their tax obligation as a part of boundary spanning facing the assessment of overpaid PPN restitution.The recommendation from the research is that 1) compliance level has an economic value for taxable business person that must be part of their mission to increase their compliance into voluntary compliance, and not only the duty of fiscus or the directorate; 2) the directorate as the policy maker should put forward the ongoing concern life of taxpayer rather that focuses on fullilling the income target. For example, if fiscus prioritize the formality rather than substance of tax inconte (form over substance), as a result distortion will take place as a double taxation (cascading effect) because the discreditable income tax is more dominant than formality aspects or requirements."

"ABSTRAKDalam upaya menyelenggarakan operasi penjualan gas alam pasca diberlakukannya Undang Undang No. 22 Tahun 2001 tentang Minyak dan Gas, Pemerintah yang diwakili oleh SKK Migas (d/h BP Migas) membuat kebijakan penugasan kepada Pertamina sebagai penjual gas alam. Dalam kegiatan bisnis proses penjualan gas alam, terdapat proses pendinginan dan transportasi gas alam. Menurut sebagian kalangan pelaku usaha migas, proses tersebut bukan merupakan bagian dari kegiatan hulu migas, sehingga biaya dan PPN atas proses tersebut bukan merupakan bagian dari Cost Reimbursement. Oleh karenanya tidak terdapat mekanisme penggantian PPN atas penyerahan jasa pendinginan dan transportasi gas alam tersebut, dan karenanya terjadi ketidak jelasan tentang pihak mana yang harus menjadi penanggung PPN atas penyerahan jasa-jasa tersebut, apakah kepada KKKS selaku pemilik gas, apakah kepada SKK Migas selaku Regulator dan pemilik gas, atau kepada Pertamina selaku penjual gas. Akibat penerapan kebijakan penugasan ini pada prakteknya membuat posisi Pertamina bertindak juga selaku penanggung dan pengkredit PPN masukan atas penyerahan jasa pendinginan dan transportasi gas alam, sedangkan posisi sebagai penjual gas alam bukan merupakan ruang lingkup kegiatan usaha Pertamina sehingga menurut kaidah perpajakan PPN masukan atas kegiatan di luar ruang lingkup kegiatan usaha tidak dapat dikreditkan.Berdasarkan kondisi itu, dilakukan analisa dengan menguji kebijakan penugasan dengan kaidah PPN yaitu pemenuhan kriteria taxable supply, dan bagaimana implikasinya terhadap pengkreditan PPN masukan atas penyerahan jasa pendinginan dan transportasi gas alam serta implikasi terhadap posisi Pertamina. Hasil analisa dari sudut pandang PPN tersebut akan digunakan untuk melakukan evaluasi terhadap penerapan kebijakan penugasan BP Migas tersebut. Dari hasil peninjauan kebijakan penegasan dari sudut pandang kriteria terjadinya taxable supply menunjukan bahwa kebijakan penugasan tidak memenuhi kriteria terjadinya taxable supply, sehingga hal ini memberikan implikasi terhadap mekanisme pembebanan dan pengkredian PPN masukan serta dampak terhadap posisi Pertamina sebagai pengemban kebijakan penugasan. Berdasarkan kondisi tersebut, dilakukan analisa terhadap efektivitas penerapan kebijakan penugasan dimana secara output dapat memberikan hasil yang positif namun dari aspek kepuasan menunjukan hasil yang tidak efektif, disarankan agar dapat dilakukan evaluasi atas penerapan kebijakan penugasan tersebut.

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ABSTRACTIn order to undertake the natural gas sales operation subsequent to the issuance of Oil and Gas Law No. 22/2001, the Government which was represented by the Oil and Gas Special Task Unit (SKK Migas or previously known as BP Migas) has implemented Sales Appointment Policy to assign Pertamina as the Gas Seller. Before natural gas produced by the Contractor can be delivered and sold to buyers, natural gas should undergo liquefying process that transfer its gas form into liquid, so that gas can be easily transported to overseas by using tankers. These gas liquefying and transportation services cannot be classified as upstream operation and therefore the cost and VAT of such services cannot be classified as reimbursable items as well. Hence, it is unclear as to which party engaged in Gas Sales Operation that should bear and compensate VAT on those services provided. Is it the Contractor, the Regulator, or the Gas Seller ? In practice Pertamina that act as the Gas Seller is the party which bear and compensate such VAT, in the other hand however, Gas Sales Operation is not the main business of Pertamina from the tax perspective, therefore VAT which was incurred in Gas Sales Operation could not be credited by Pertamina.Based on such conditions, it is important to analyze the BP Migas Policy from VAT stand of view by using the criteria of taxable supply, and what are the implications of such analysis to the VAT compensation mechanism and to Pertamina?s position in gas operation. The result of such analysis will be used to evaluate BP Migas policy. The analysis shows that the sales appointment policy cannot fulfill the taxable supply criteria, and therefore affected the VAT compensation mechanism and Pertamina?s position as the Gas Sales Representative. A post analysis on the effectiveness of the Sales Appointment policy shows that the policy in terms of output is considered as effective, however on the other hand in terms of level of satisfaction, the analysis shows that there is a huge dissatisfaction felt by Pertamina on the implementation of the policy. It is suggested that such Policy is likely to be evaluated."

"Pajak sebagai alat untuk meningkatkan kemandirian bangsa Indonesia dalam membiayai pembangunan dan penyelenggaraan negara membutuhkan suatu sistem pengawasan oleh aparat pajak. Pemeriksaan pajak sebagai suatu bentuk pengawasan oleh fiskus merupakan media bagi Direktorat Jenderal Pajak untuk melaksanakan fungsi pengawasan terhadap Wajib Pajak, untuk itu diperlukan suatu sistem pemeriksaan yang efektif. Sistem pemeriksaan yang efektif tidak akan tercipta tanpa adanya dukungan dari administrasi pemeriksaan yang efektif dan bersifat informatif. Salah satu bentuk administrasi pemeriksaan adalah perekaman Surat Perintah Pemeriksaan Pajak (SP3). Karena itulah diperlukan suatu perekaman SP3 yang efektif. Dalam skripsi ini, penulis mengajukan 2 (dua) pertanyaan penelitian, yaitu sejauh mana efektivitas perekaman SP3 dan faktor apa saja yang mempengaruhinya. Penelitian dilakukan pada seksi PPh Badan dan seksi Tata Usaha Perpajakan (TUP) di Kantor Pelayanan Pajak Jakarta Kebayoran Baru II (KPP JKB Dua). Analisis yang dipakai menggunakan metode deskriptif, sedangkan teknik pengumpulan data menggunakan 2 (dua) teknik, yaitu dengan studi literatur dan pengumpulan data di lapangan melalui wawancara. Berdasarkan hasil analisis diketahui bahwa perekaman SP3 pada seksi PPh Badan telah berjalan efektif, sedangkan pada seksi TUP tidak berjalan efektif. Ada 3 (tiga) faktor yang mempengaruhi efektivitas tersebut, yaitu: faktor kuantitas petugas perekam, faktor rentang waktu penyampaian SP3 dan faktor kelengkapan data. Ke-3 faktor ini memberikan pengaruh yang sama besar terhadap efektivitas perekaman SP3. Saran yang diberikan penulis berkaitan denga hasil analisis adalah seksi TUP hendaknya bersikap lebih proaktif dalam usahanya untuk melengkapi data yang dibutuhkan guna melaksanakan proses perekaman SP3."