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"Registered taxpayers is not yet optimum. In other hand, tax revenue target is increased every year. This condition influences Indonesia tax ratio. Therefore, Indonesia Government do the extensification, focused of personal taxpayer. In this research especially about implementation of PER-175/PJ./2006. This research use qualitative approach, case study, descriptive research. To analyze the main topic, researcher do the field research, in-depth interview with some people and study library.The implementation of PER-175/PJ./2006 has done at West Tebet Market and East Tebet Market. Tax officer of Jakarta Tebet Small Tax Payer Office get the information about the trader from the area manager of these market through the PBB data from the last tax office. This data is not analyzed before, so all of the trader registered in area manager office get the Taxpayer Identification Numbers (NPWP). The way of Publishing the Taxpayer Identification Numbers like that means personal exemption (PTKP) is not allowed as a deduction of the nett income. Besides that, this data cannot represent the real condition about the trader because the data about the trader is June 2007 condition. Besides that, there are illegal trader who are not registered in area manager data. In real condition, Jakarta Tebet Small Tax Payer Office get the trader data is only from area manager data. Tax officer of Jakarta Tebet Small Tax Payer Office doesn?t do socialization to the trader. But to make tax officer Jakarta Tebet Small Tax Payer Office had done matching NPWP and SISMIOP training.PBB data can be used as a first data to publish the Taxpayer Identification Numbers if the officer of Jakarta Tebet Small Tax Payer Office do the simple field inspection. Besides that, before the trader get the Taxpayer Identification Numbers, Jakarta Tebet Small Tax Payer Office should socialize about the simple tax. This to make the trader understand about their tax before they participate in tax obligation."

"Skripsi ini membahas tentang analisis pelaksanaan program ekstensifikasi Nomor Pokok Wajib Pajak (NPWP) Orang Pribadi dan difokuskan pada hasil yang dicapai oleh tenaga Pelaksana Seksi Ekstensifikasi pada Kantor Pelayanan Pajak Tebet untuk dibandingkan dengan perencanaannya. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Permasalahan yang diangkat dalam skripsi ini adalah bagaimana efektivitas program kerja ekstensifikasi yang dilaksanakan dalam memperoleh NPWP baru dan tambahan penerimaan pajak yang dihasilkan, bagaimana potensi Wajib Pajak Orang Pribadi pada wilayah kerja KPP Tebet, serta untuk menemukan kendala-kendala yang dihadapi dalam pelaksanaan program tersebut.Hasil penelitian menunjukkan bahwa program kerja yang dilaksanakan belum dapat secara efektif memberikan tambahan NPWP baru sesuai yang ditargetkan. Begitu juga terhadap penerimaan pajak yang diperoleh dari tambahan NPWP tersebut ternyata belum dapat dikatakan signifikan bagi KPP Tebet. Potensi WPOP pada wilayah kerja KPP Tebet masih terbilang cukup besar untuk dikembangkan. Kendala-kendala yang ditemukan dalam pelaksanaan program secara umum dapat dikategorikan kepada kendala internal dari Seksi Ekstensifikasi dan juga kendala eksternal yang berasal dari instansi lain sebagai rekan kerja maupun dari Wajib Pajak.The focus of this study is about analyzing the implementation of personal Tax Payer Identity extensive issue program and limited to the result achieved by Tax Officer from Jakarta Tebet Tax Office to be compared with its planning. This is a qualitative research with descriptive design. The main problem in this research is about how effective the extensive program done by Tax Officer in order to get new Tax Payer Identity and additional tax revenue as program results, the potential resource of Personal Tax Payer that owned by Tax Payer Office, and also to find the obstacle faced by Tax Officer in the implementation of the program.

The research result show that working program held by Tax Officer can not effectively give additional new Tax Payer ID as its target. Thus to the tax revenue which gained by those additional new Tax Payer ID, in fact haven?t show a significant result for Jakarta Tebet Tax Office. The potential personal tax payer owned by Jakarta Tebet Tax Office is still huge to develop. The obstacles founded in the program implementation generally divided into internal and external which include other government office or Tax Payer itself."

"Skripsi ini membahas tentang analisis pelaksanaan program ekstensifikasi Nomor Pokok Wajib Pajak (NPWP) Orang Pribadi dan difokuskan pada hasil yang dicapai oleh tenaga Pelaksana Seksi Ekstensifikasi pada Kantor Pelayanan Pajak Tebet untuk dibandingkan dengan perencanaannya. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Permasalahan yang diangkat dalam skripsi ini adalah bagaimana efektivitas program kerja ekstensifikasi yang dilaksanakan dalam memperoleh NPWP baru dan tambahan penerimaan pajak yang dihasilkan, bagaimana potensi Wajib Pajak Orang Pribadi pada wilayah kerja KPP Tebet, serta untuk menemukan kendala-kendala yang dihadapi dalam pelaksanaan program tersebut.Hasil penelitian menunjukkan bahwa program kerja yang dilaksanakan belum dapat secara efektif memberikan tambahan NPWP baru sesuai yang ditargetkan. Begitu juga terhadap penerimaan pajak yang diperoleh dari tambahan NPWP tersebut ternyata belum dapat dikatakan signifikan bagi KPP Tebet. Potensi WPOP pada wilayah kerja KPP Tebet masih terbilang cukup besar untuk dikembangkan. Kendala-kendala yang ditemukan dalam pelaksanaan program secara umum dapat dikategorikan kepada kendala internal dari Seksi Ekstensifikasi dan juga kendala eksternal yang berasal dari instansi lain sebagai rekan kerja maupun dari Wajib Pajak.

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The focus of this study is about analyzing the implementation of personal Tax Payer Identity extensive issue program and limited to the result achieved by Tax Officer from Jakarta Tebet Tax Office to be compared with its planning. This is a qualitative research with descriptive design. The main problem in this research is about how effective the extensive program done by Tax Officer in order to get new Tax Payer Identity and additional tax revenue as program results, the potential resource of Personal Tax Payer that owned by Tax Payer Office, and also to find the obstacle faced by Tax Officer in the implementation of the program.

The research result show that working program held by Tax Officer can not effectively give additional new Tax Payer ID as its target. Thus to the tax revenue which gained by those additional new Tax Payer ID, in fact haven?t show a significant result for Jakarta Tebet Tax Office. The potential personal tax payer owned by Jakarta Tebet Tax Office is still huge to develop. The obstacles founded in the program implementation generally divided into internal and external which include other government office or Tax Payer itself."

"Skripsi ini membandingkan implementasi kebijakan ekstensifikasi Wajib Pajak Orang Pribadi baru melalui pendataan objek PBB dengan model implementasi milik Edward III. Penelitian ini menggunakan metode penelitian kualitatif deskriptif dengan tujuan untuk memaparkan implementasi ekstensifikasi berdasarkan SOP. Analisis pada skripsi ini akan menggambarkan implementasi SOP dilapangan yang kemudian dibandingkan dengan model implementasi Edward III. Hasil dari penelitian ini adalah pelaksanaan implementasi sudah sesuai dengan model implementasi Edward III sehingga berdasarkan model implementasi Edward III implementasi kebijakan ekstensifikasi di KPP Mampang telah berjalan dengan baik.

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This thesis compares the implementation of new personal taxpayer‘s extension policy through land and property tax object data collection with Edward III’s implementation model. This research is using qualitative descriptive as research method to explain extensification’s implementation based on SOP. This thesis’s analysis is going to portray SOP implementation being practiced then compared to Edward III’s implementation model. This research’s result are the implementation is suitable to Edward III’s model and based on Edward III’s model, implementation in KPP Mampang Prapatan is running well."

"ABSTRAKThis paper aims to analyze the factors affecting taxpayer compliance of individuals who perform free work in KPP Pratama Medan East and East Medan District as the sample. this paper is the result of a study with a single instrumental case study that attempts to dig deeper into one case/phenomenon about the effect of taxation socialization, taxation knowledge and tax sanction on taxpayer compliance of individual who perform free work at KPP Medan Medan East. this study uses primary data source questionnaires derived from the taxpayers of individuals who conduct business activities and free activities registred in KPP Pratama East Medan.The result showed that partially socialization taxation has a negative and not significant effect on taxpayer compliance who do free work partialy knowledge of taxation have a positive and significant effect on taxpayer compliance who do free work. partially the tax sanction has a positive but not significant effect on taxpayer compliance that performs free work. simultaneously variable socialization taxation, knowledge taxation and tax penalties have a positive and significant impact on taxpayer compliance of individuals who perform free work."

"Self-assessment system placing the taxpayers as a partner in the national taxation system. As government partner in financing the living of nation, the government should place them at the better position that is formed in full trust to the taxpayers to counting, paying and reporting their own taxes.

There is a risk in self-assessment system implementation. The tax revenues depend on the obedience level of society in fulfilling their tax obligation. Therefore, evaluation function exists in the tax regulation.

Basically tax investigation only executed once a year with the same type of tax for each taxpayer, unless there are certain things that caused re-investigation for the same year and type of tax. To ensure the law certainty to the taxpayer who has been investigated, the re-investigation only executed selectively with specific procedure and condition.

Regulation of investigation implementation that organizing the re-investigation has been made properly however on its implementation the incorrect execution of re-investigation may occur. The law certainty of taxpayer may disturb by the execution of re-investigation that not pursuant to the regulation.

Re-investigation as well as others taxes investigation giving the rights to the taxpayer to be objected, and appeal until re-viewed effort if doesn't concur with investigation result. Results from appeal effort in several cases shows that re-investigation implementation did not comply with the regulation indicated by cancellation of re-investigation results in form of SKPKBT by the tax court.

This research shall tests whether the re-investigation execution comply with regulation or not by way of, first, probing the issuance of SP3 for re-investigation, second, probing the disputed re-investigation result at the Tax Court. The Tax Court verdict considered as fair decision since the independency of the Tax Court.

Analysis against SP3 showing that it's issuance complies with the stipulation. While analysis against the verdict of Tax Court illustrate that most of the dispute about the issuance of SKPKBT which based on re-investigation result, won by the taxpayer. Judge's verdict to granted the taxpayer's appeal and stating that the issuance of Tax Decision Letter by fiskus did not comply with the formal stipulation. This shows there is weakness in re-investigation implementation regulation. These could disturbance the taxpayer law certainty.

At last, this research suggested to kept the stipulations that regulate the re-investigation to be more accurate in its implementation. Accurate implementation of stipulations which regulate the re-investigation execution will guarantee the taxpayer law certainty."

"Rendahnya motivasi patuh membayar pajak sudah menjadi fenomena umum di negara-negara berkembang seperti Indonesia, sehingga sering menyebabkan penerimaan pajak tidak sesuai dengan target yang telah ditetapkan. Rendahnya motivasi membayar pajak antara lain didorong oleh rendahnya pengetahuan wajib pajak tentang peraturan perpajakan dan administrasi perpajakan yang kurang memadai sehingga menimbulkan citra buruk di masyarakat. Terkait dengan hal tersebut, penelitian ini bertujuan untuk mengetahui hubungan antara pengetahuan tentang peraturan perpajakan dan citra administrasi pajak dengan motivasi patuh membayar pajak pada pedagang PD Pasar Jaya.Penelitian menggunakan metode deskriptif dan korelasional dengan melibatkan 154 sampel (responden) yang diambil secara acak sederhana dari 255 populasi. Pengumpulan data dilakukan dengan kuesioner dan tes yang sebelumnya telah diuji validitas dan reliabilitasnya. Data yang diperoleh dianalisis dengan rnenggunakan korelasi Spearman Rank dan t-test yang pengolahannya dilakukan dengan program SPSS versi 13.0.Hasil analisis deskriptif menunjukkan bahwa scara umum wajib pajak PD Pasar Jaya mempersepsi baik mengenai citra administrasi pajak dan memiliki pengetahuan yang rendah tentang peraturan perpajakan, sementara mengenai motivasi patuh membayar pajak secara umum tergolong tinggi balk motivasi untuk melaporkan maupun menyeto: kan. Sementara itu, dari hasil pengujian hipotesis diketahui bahwa pengetahuan tentang peraturan perpajakan memiliki hubungan positif dan signifikan dengan motivasi patuh membayar pajak. Demikian pula dengan citra administrasi pajak juga memiliki hubungan positif dan signifikan dengan motivasi patuh membayar pajak. Dengan demikian dapat diketahui bahwa semakin tinggi pengetahuan wajib pajak tentang peraturan perpajakan dan semakin baik citra administrasi pajak, maka semakin tinggi motivasi patuh membayar pajak.Dengan kondisi seperti itu, maka pengetahuan tentang peraturan perpajakan wajib pajak dan citra administrasi perpajakan perlu diperbaiki sebagai upaya untuk meningkatkan motivasi patuh membayar pajak. Upaya peningkatan pengetahuan antara lain dapat dilakukan dengan cara memberikan penyuluhan kepada para pedagang secara rutin sesuai perkembangan atau perubahan peraturan perpajakan, sedangkan untuk perbaikan citra administrasi pajak harus dilakukan secara menyeluruh dan berkesinambungan atas segenap aspek administrasi pajak.

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The lack of motivation in paying tax has been universal phenomenon in developing countries like Indonesia, so that it makes target cannot be achieved. The lack of motivation in paying tax is caused by-several among others-the lack of knowledge in tax regulation among taxpayers and improper tax administration so that it creates bad image in society. Based on the argument, this research was aimed to examine the relationship between knowledge of tax regulation and tax administration image with motivation in taxpaying obedience among merchants at PD Pasar Jaya.

Descriptive and correlation method was used in this study. 154 respondents acquired by implementing simple random sampling technique were participated. Valid and reliable questionnaires then were examined using Spearman Rank and t -test assisted with SPPS ver. 13.G.

Descriptive analysis showed that generally, taxpayers at PD Pasar Jaya had good perception toward tax administration image and had low knowledge of tax regulations, whereas the motivation in taxpaying obedience generally high, both in motivation to report and pay. Moreover, hypotheses testing showed that the knowledge of tax regulations had a positive and significant relationship with motivation in taxpaying obedience. Tax administration image also had a positive and significant relationship with motivation in taxpaying obedience. So that it can be concluded that the higher taxpayers knowledge in tax regulation and the better tax administration image, the higher motivation in taxpaying obedience.

Based on the findings, knowledge of tax regulations and tax administration image should be improved to increase motivation in paying tax. The improvement can be done by giving information to merchants continuously in accordance with the development and changes of tax regulation. To increase tax administration image should be done as an integrated and sustainable toward tax administration aspects."

"Penelitian ini bertujuan untuk mengetahui hubungan dan pengaruh sistem informasi perpajakan yang memadai terhadap kepatuhan wajib pajak dan penerimaan pajak.Penelitian ini dilakukan di Lingkungan KPP Badora I, pada bulan Mei 2006 dengan sampel 115 Wajib Pajak Badan yang diambil secara acak dari 910 Wajib Pajak atau +1- 2% dari populasi.Instrumen untuk menjaring data Sistem Informasi Perpajakan (Y1) dan Kepatuhan Wajib Pajak (X1) adalah kuesioner model skala likert sedangkan data penerimaan pajak (Y2) adalah data sekunder yang diperoleh langsung dari KPP Badora 1.Analisis data dilakukan secara kuantitatif dengan dua teknik analisis statistika yang akan digunakan dalam penelitian ini, yaitu Analisis Regresi dan Uji Perbedaan Mann-Whitney. Teknik analisis regresi digunakan untuk mengetahui dan memprediksi pengaruh Sistem Informasi Perpajakan terhadap Kepatuhan Wajib Pajak dan Penerimaan Pajak, sementara Uji Perbedaan Rata-Rata Mann-Whitney digunakan untuk mendeteksi apakah terdapat perbedaan antara tingkat penerimaan Pajak Kantor Pelayanan Pajak Badan dan Orang Asing (KPP Badora 1) antara sebelum digunakannnya sistem komputerisasi dan setelah digunakannya sistem tersebut. Interpretasi hasil analisis data menggunakan signifikansi a 5%.Hasil analisis regresi menunjukkan bahwa terdapat hubungan yang signifikan antara penerapan sistem informasi perpajakan dengan kepatuhan Wajib Pajak yaitu sebesar 0,653. Sedangkan besar pengaruh dari penerapan sistem informasi perpajakan terhadap kepatuhan Wajib Pajak adalah sebesar 42,6%. Persamaan regresi liniernya Y = 25,23 I + 0, 538X.Hasil pengujian Mann-Whitney menunjukkan bahwa tidak terdapat perbedaan yang signifikan antara penerimaan pajak sebelum dan sesudah penerapan sistem informasi perpajakan yang berarti bahwa penerapan sistem informasi perpajakan tidak mempengaruhi secara signifikan terhadap penerimaan pajak.Berdasarkan hasil penelitian ini dapat dinyatakan bahwa pengaruh sistem informasi perpajakan memberikan sumbangan yag berarti terhadap kepatuhan wajib pajak dan penerimaan pajak khususnya di KPP Badora 1Dengan demikian diharapkan bahwa untuk meningkatkan kepatuhan wajib pajak dan penerimaan pajak diperlukan sistem informasi pajak yang baik pula.

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This research aim to know about relation and influence of adequate taxation information system to compliance of taxpayer and tax income.

This research is conducted by in Environment of KPP Badora I, in May 2006 with sampel 115 (one hundred and fifteen) Corporate Taxpayer at random from 910 (nine hundred and ten) Corporate Taxpayer or (+I-) 12% from research population.

Instrument to get Information System Taxation data ( Y1) and Compliance of Taxpayer (X1) [is] questioner model scale of likert and Income Tax data ( Y2) is second data that obtained from KPP Badora I. Data analysis is done quantitatively with two technique of statistic analysis to be used in this research, that is Analysis of Regression and Test Difference of Mann-Whitney. Regression analysis technique is used to know and prediction of influence of Taxation Information System to Compliance of Taxpayer and Income Tax, whereas Test Difference of Mean of Mann-Whitney used to detect what is there are difference of KPP Badora 1 tax income between before and after using computerize system. Interpretation result of data analysis use significant amount 5%.

Result of Regression analysis indicate that there are significant relation between applying of taxation information system and compliance of Taxpayer that is equal to 0,653. Influence of applying of taxation information system to compliance of Taxpayer [is] equal to 42,6%. Formula of linear regression Y = 25, 231 + 0, 538X.

Examination Result of Mann-Whitney indicate that there are not the significant difference between before and after using taxation information system is meaning that applying of taxation information system do not influence by significant to tax income.

Based on result of this research can be expressed that influence of taxation information system give contribution to compliance of taxpayer and KPP Badora I Tax Income.

Thereby we expected that to increase compliance of taxpayer and tax income needed [by] good tax information system also."

"Era globalisasi ekonomi telah mendorong berbagai perusahaan besar yang berskala internasional melakukan kegiatan usaha di berbagai negara. Perdagangan internasional dapat memberikan manfaat ekonomi timbal balik antar negara karena dengan adanya investasi baik langsung maupun tidak langsung akan dapat meningkatkan pertumbuhan ekonomi, kesempatan kerja dan dapat memperkenalkan produk dan kegiataan usaha baru. Selain itu, transaksi internasional tersebut akan memberikan kontribusi penerimaan negara masingmasing melalui pengenaan pajak terhadap penghasilan yang diperoleh melalui kegiatan perdagangan internasional.Pokok permasalahan yang diangkat dalam penelitian ini adalah upaya dan hambatan pelaksanaan ekstensifikasi wajib pajak bentuk usaha tetap (BUT), serta efektifitas koordinasi dalam pelaksanaan ekstensifikasi tersebut pada Kantor Pelayanan Pajak Badan dan Orang Asing Satu. Tujuan penelitian ini adalah untuk mengetahui permasalahan yang dihadapi dan efektifitas koordinasi dalam pelaksanaan ekstensifikasi wajib pajak bentuk usaha tetap.Bentuk usaha tetap merupakan bentuk usaha yang digunakan oleh wajib pajak luar negeri untuk mewakili kegiatan atau kepentingannya di negara tempat kegiatan usaha dilaksanakan (negara sumber). Konsep BUT diperkenalkan untuk menentukan hak pemajakan dari suatu negara sumber atas laba usaha yang diperoleh perusahaan penduduk negara mitra perjanjian. Sesuai dengan konsep BUT , penghasilan usaha dari suatu perusahaan yang bertempat kedudukan di suatu negara hanya dapat dikenakan pajak di negara lain apabila perusahaan tersebut menjalankan usaha atau kegiatan melalui suatu bentuk usaha tetap.Metode penelitian yang digunakan dalam penulisan tesis ini adalah metode penelitian kualitatif dengan menggunakan analisis deskriptif, dengan teknikpengumpulan data berupa studi kepustakaan dan studi lapanga n melalui wawancara dengan key informan. Berdasarkan hasil pembahasan diperoleh kesimpulan bahwa pelaksanaan ekstensifikasi BUT di Kantor Pelayanan Pajak Badan dan Orang Asing Satu tidak maksimal karena tidak ada koordinasi yang efektif antar Kator Pelayanan Pajak Badan dan Orang Asing Satu dengan Kantor Pelayanan Pajak Modal Asing dalam melaksanakan ekstensifikasi BUT, kesulitan untuk memperoleh data dan keterlambatan pengiriman data,serta kurangnya pemahaman tentang pengertian dan kriteria BUT.Agar pelaksanaaan program ekstensifikasi BUT dapat berjalan efektif, maka perlu dibentuk teamwork ekstensifikasi BUT yang melibatkan Kantor Pelayanan Pajak Badan dan Orang Asing Satu dan Kantor Pelayanan Pajak Penanaman Modal Asing, adanya ketentuan yang mengatur tentang pelaksanaan ekstensifikasi BUT, peningkatan pemahaman mengenai pengertian BUT, dan perluasan kerjasama dalam pelaksanaan kegiatan ekstensifikasi bentuk usaha tetap dengan melibatkan unit organisasi di luar Direktorat Jenderal Pajak.

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The economic globalization era has encouraged various big international companies to conduct their business activities in various countries. The international trade can give reciprocal economic benefits between countries because both direct and indirect investments will be able to improve economic growth, employment opportunities and to introduce new products and business activities. In addition, the international transaction will give contribution to each country through the imposition of tax on the income generated through international commercial activities.The fundamental problems which are examined in this research are the efforts and the obstacles in the implementation of extensification of tax payers from the Permanent Establishments (PE), and the effectiveness of the coordination in implementing the extensification in the Tax Office for Institutions and Expatriates 1. The objective of this Research is to discover the problems encountered and how effective is the coordination in implementing the extensification of taxpayers from the permanent business establishments.The Permanent Establishments are the business form used by the expatriatetaxpayers to represent their activities or interests in the country where the business activities take place (the source country). The concept of permanent business establishments is introduced to determine the tax entitlement of the source country on the operating profit gained by a company originating from the partner country that signs the agreement. Pursuant to the concept of Permanent Establishments, the operating income of a company having domicile in another country can only be taxed by another country if the company concerned conducts its business or activities through a Permanent Establishment.The method of research used in this thesis is qualitative research method by using the descriptive analysis, with data collecting technique in the form of library study and field study through interviews with key informants.Based on the result of the study, a conclusion is made stating that the implementation of the extensification of Permanent Establishments in the Tax Office for Institutions and Expatriates 1 is not maximal because there is no effective coordination between the Tax Office for Institutions and Expatriates 1 and the Foreign Investment Tax Office in implementing the extensification of Permanent Establishments, the difficulty in obtaining data and the delay in data delivery, and the lack of understanding of the definition and the criteria of the Permanent Establishments.In order that the implementation of the extensification of Permanent Establishments program can be effective, it is necessary to establish a team of extensification of Permanent Establishments which involves the Tax Office for Institutions and Expatriates 1 and the Foreign Investment Tax Office, and the provision which regulates the implementation of the extensification of Permanent Establishments, improving the understanding of Permanent Establishments, and the extension of the cooperation in implementing the extensification activities of Permanent Establishments by involving the organizations outside the Directorate General of Taxation."