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"In addition to being individual persons, medical doctors form part of hospital personnel who are given particular income, commonly called as honorarium, by the hospitals concerned. Tax regulations classify this honorarium into income earned on specific services, which is subject to separate rules under Director General of Taxation Decree number KEP-545/PJ/2000 regarding the Guidelines for the Withholding, Deposit and Reporting of Art. 21 and Art 26 Income Taxes in connection with individual persons' occupations, services and activities.

The research concerned the issue on whether the process of the collection of the Art 21 Income Tax on the honorariums given to medical doctors who practice at hospitals fulfills good collection practices and the problems associated with such collection in the completion of individual persons' annual tax returns.

The author has employed analytical and descriptive qualitative research method as he would likc to obtain a comprehensive and in-depth picture on the issue and problems above through data gathering and thorough interviews with the related parties: hospitals, medical doctors who practice there, Indonesian Medical Association, the Director General of Medical Services and officials at the Directorate General of Taxation as regulators.

Based upon the interviews with the hospitals, doctors and officials above, it is found that hospitals collect Art. 21 Income Tax on the basis of the decree above such that the doctors concerned have made overpayments. As a farther result, it is deemed necessary for the Directorate General of Taxation to review such overpayments with an aim to test the doctors' tax compliance.

Based on the results of the analysis into the issue on whether tax collection principles are fulfilled, the author concludes that not all the provisions of the decree above meet these principles due to the fact that the provisions lack the principles of vertical and horizontal equality such that medical doctors are given privileges over other personal taxpayers. With respect to the principles of certainty, the provisions lack the certainty regarding the amount of taxes outstanding while there is certainty regarding tax subjects, objects and convenience. With respect to efficiency, or microeconomics, no detailed measurement can be found while the relevant macroeconomic measurements have been found. With respect to convenience, good collection principles have been met given taxes on medical doctors' honorariums is withheld at a convenient time, at the time of their receipt by the doctors concerned from hospitals.

Hence, it is deemed necessary to improve the decree above so that all the principles of good tax collection will be met by means of determining an equal percentage of net income to and using the same net subtracted as used in Director General of Taxation Decree number KEP-5361P3/2000 and the progressive rates in accordance with Article 17 of the Income Tax Law. In addition, the government needs to raise the awareness of medical doctors of their tax obligations through such manners as more supervision on tax officials, better coordination with the related government department, in this matter the Department of Health and correct and sustained dissemination of tax regulations."

"Penelitian ini bertujuan untuk mengetahui implementasi kegiatan penagihan dan bagaimana perkembangan dan pencairan tunggakan pajak di KPP Wajib Pajak Besar Satu. Selain itu penelitian ini juga bertujuan untuk mengetahui umur dan kualitas dari piutang pajak di KPP Wajib Pajak Besar Satu. Bagian terakhir dari pembahasan adalah mengenai kendala-kendala dan upaya-upaya untuk mengatasi masalah yang timbul dari kegiatan penagihan pajak di KPP Wajib Pajak Besar Satu.Metode penelitian yang digunakan adalah metode kualitatif. Jenis dan sumber data yang digunakan adalah data primer yaitu melaui wawancara dengan petugas pajak serta data sekunder yang didapatkan penulis baik dari KPP Wajib Pajak Besar Satu yaitu berupa dokumen-dokumen serta melalui media cetak ataupun online dalam bentuk data, teks dan data statistik.Berdasarkan hasil penelitian didapatkan beberapa kesimpulan bahwa kegiatan penagihan pajak sudah dilakukan dengan baik namun belum optimal, hal ini dapat dilihat dari saldo piutang pajak yang masih tinggi serta kualitas piutang pajak dalam kategori macet masih cukup tinggi. Kendala dari internal Direktorat Jenderal Pajak terutama di bidang Informasi Teknologi dimana data piutang pajak belum terintegrasi antara KPP, Kantor Wilayah dan Kantor Pusat Direktorat Jenderal Pajak sehingga masih diperlukan proses rekonsiliasi secara berkala.

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The objective of the study is to discover the implementation of tax collection activities and the progress of tax arrears disbursements in LTO One. The study also aims to determine the age and quality of tax receivables in LTO One. The last part discusses the constraints and efforts to address the issues arising from tax collection activities in LTO One.

The research method used is qualitative method. Types and sources of data used are primary data obtained from interviews with tax officials as well as secondary data that the author obtained from both LTO One documents along with data, text, and statistical data taken from online or printed media.

Based on the research results, it can be concluded that the tax collection activities are done well but not optimal, observed from the increasing balance of tax receivable and the relatively high amount of the tax receivable with bad quality. Internal constraints of the Directorate General of Taxation (DGT), especially in the area of Information Technology where the tax receivables data have not been integrated between Tax Offices, Regional Tax Offices, and the DGT Head Office, requiring a periodical reconciliation process."

"Penelitian ini membahas pengawasan pemungutan pajak daerah yang dilakukan oleh Pemerintah Provinsi DKI Jakarta melalui sistem online atas Pajak Hotel, Pajak Restoran, dan Pajak Hiburan. Penelitian ini bertujuan untuk menganalisis manfaat dan kendala penerapan sistem online Pajak Hotel, Pajak Restoran, dan Pajak Hiburan di Provinsi DKI Jakarta. Pendekatan yang digunakan adalah pendekatan studi kasus. Penelitian ini menyimpulkan bahwa sistem online pajak telah memberikan manfaat, terutama meminimilisasi biaya administrasi pajak dan efisiensi dalam pengawasan pemungutan pajak. Kendala yang dihadapi dalam penerapan sistem online adalah belum kooperatifnya wajib pajak dan beragamnya tipe alat transaksi di tempat usaha wajib pajak yang menyebabkan target jumlah objek Pajak Hotel, Pajak Restoran, dan Pajak Hiburan yang menggunakan sistem online pajak belum tercapai. Rekomendasi dari penelitian ini adalah agar Pemerintah Provinsi DKI Jakarta khususnya Dinas Pelayanan Pajak mengupayakan kesesuaian alat sistem online dengan alat transaksi di tempat usaha wajib pajak, melakukan lebih banyak penyuluhan kepada wajib pajak, serta menambah bank untuk bekerjasama dalam penerapan sistem online pajak.

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This study discusses regional tax collection monitoring of Hotel Tax, Restaurant Tax, and Entertainment Tax through the online system conducted by Provincial Government of DKI Jakarta. This study is intended to analyze the benefits and constraints of the implementation of the online system of Hotel Tax, Restaurant Tax, and Entertainment Tax in DKI Jakarta. The approach used is a case study approach. This study concludes that the online system has provided benefits especially tax costs minimilized and efficiency in the monitoring of tax collection. Constraints encountered in the implementation of the online system such as taxpayers uncooperative and various types of transaction tools in taxpayer's place of business that causes the target number of taxpayers use tax online system has not been achieved. Recommendations from this study is the Provincial Government of DKI Jakarta, particularly the Dinas Pelayanan Pajak, compliance efforts online system tools with transaction tool in a taxpayers place of business, doing more outreach to taxpayers, as well as add a bank to cooperate in the implementation of tax online system."

"Penelitian ini bertujuan untuk menganalisis potensi pajak hiburan, kendala, dan upaya optimalisasi pajak hiburan yang ada di Provinsi DKI Jakarta. Penelitian ini merupakan penelitian kualitatif. Penilaian potensi pajak hiburan dengan menggunakan Kriteria Davey menunjukkan hasil bahwa pajak hiburan di Jakarta pada tahun 2008 adalah pajak yang potensial untuk meningkatkan penerimaan daerah. Sedangkan untuk tahun 2009 kurang potensial untuk meningkatkan penerimaan daerah. Tahun 2010 menunjukkan hasil bahwa penerimaan pajak hiburan potensial untuk meningkatkan penerimaan daerah. Sedangkan tahun 2011 tidak potensial untuk meningkatkan penerimaan daerah. Peneliti menyarankan agar Dinas Pelayanan Pajak melakukan koordinasi yang lebih baik dengan pihak terkait khususnya Dinas Pariwisata dan BPKD, mengintensifkan sosialisasi online system kepada wajib pajak, menerapkan mekanisme penagihan aktif, mengintensifkan pemeriksaan pajak hiburan, dan meningkatkan pelayanan kepada masyarakat.

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This study aimed to analyze the potential of entertainment tax, constraints and efforts to optimizing entertainment tax in Jakarta. This study is a qualitative research. Assessment of potential entertainment tax by using the criteria that disclosed by Davey, shows that entertainment tax in 2008 was a potential tax for local revenue in DKI Jakarta. Whereas in 2009 was less potential to increase the local revenue. In 2010, shows that the entertainment tax is potential to increase the local revenue. On the other hand, entertainment tax in 2011 was not potential. Researcher suggested that the Dinas Pelayanan Pajak to have a better coordination with the parties concerned, especially the Dinas Pariwisata and BPKD, intensifying socialization online system for taxpayers, implements active billing mechanism, intensifying the entertainment tax audit, and improve service to the public."

"Penelitian ini bertujuan untuk melakukan evaluasi kebijakan Pajak Pertambahan Nilai atas ekspor jasa kena pajak. Penelitian ini menggunakan pendekatan kualitatif untuk memperoleh pemahaman mengenai permasalahan yang diangkat. Untuk memperoleh data yang diperlukan, peneliti melakukan studi lapangan melalui wawancara mendalam dan studi kepustakaan. Hasil penelitian alasan pembatasan 3 (tiga) jenis jasa karena mudah melakukan pengawasan. Prinsip netralitas, menjadikan ekspor sebagai objek PPN dengan tarif 0%. Maka, dapat dilakukan cross border adjustment. Apabila tidak menjadi objek PPN maka Pajak Masukan itu akan menambah harga pokok, sehingga akan melemahkan daya saing. Evaluasi dari kebijakan ini dikaitkan dengan national competitiveness dan cross border adjustment. Maka, tidak berjalan jika tidak disertai dengan kebijakan lainnya yaitu pengembalian pendahuluan. Kebijakan yang tujuannya cross border adjustment agar netral menghindarai cascading effect sehingga mempunyai daya saing yang tinggi itu tidak akan komprehensif.

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The purposes of this research is to evaluate Value Added Tax policy on the export of taxable services. This study useda qualitative approach to gain a comprehensive understanding of this topic. In order to obtain data, researcher conducted a field study through depth interview and also literature study.The results of the study limitations grounds 3 (three) types of services because it is easy to supervise. The principle of neutrality, making exports an object VAT at the rate of 0%. Thus, it can be done cross border adjustment. If it does not become the object of the VAT Input Tax that will add to the cost, so it will weaken competitiveness. The evaluation of this policy is associated with the national competitiveness and cross border adjustment. So, do not run if it is not accompanied by other policies that preliminary returns. Policies that aim neutral cross border adjustment in order to avoid a cascading effect that has high competitiveness that will not comprehensive."

"Utang pajak memiliki keistimewaan karena pemenuhannya didahulukan di atas pemenuhan pembayaran utang lainnya. Pokok permasalahan yang akan dibahas dalam tulisan ini adalah mengenai kedudukan utang pajak dalam perkara kepailitan dan pembayaran utang pajak yang tidak sesuai dengan jumlah yang seharusnya dibayar oleh debitor pailit. Pokok pemmasalahan tersebut akan dianalisa dengan menggunakan peraturan perpajakan, peraturan kepailitan dan penundaan kewajiban pembayaran utang.Tujuan dari penelitian ini adalah untuk mengetahui kedudukan utang pajak yang memiliki hak mendahulu pada pelunasan utang pajak perusahaan yang pailit. Metode penelitian yang digunakan adalah yuridis nonnatif yaitu penelitian yang mengacu pada peraturan perundang-undangan dan penelitian kepustakaan dengan menggunakan data sekunder. Penelitian ini juga membahas permasalahan utang pajak pada kasus PT. Koryo Internasional Indonesia vs Kanter Pelayanan Paiak Penanaman Modal Asing Empat c.q. Direktorat Jenderal Pajak (DJP), Kuxator PT. Artika Optima Inti vs Kantor Pelayanan Pajak Pratama Tanah Abang Dua serta PT. Inti Mutiara Kimindo vs Direktorat Jenderal Pajak. Berdasarkan peraturan yang terdapat dalam kitab undang-undang hukum perdata, undang-undang perpajakan, undang-undang kepailitan, utang pajak harus didahulukan karena memiliki hak mendahulu dalam penyelesainnya, namun dalam kenyataannya, utang pajak telah dikesampingkan.

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Tax debt has specialties due to it has privilege to be fulfilled first than other debts. The main issues that would be discussed in this writing are about the position of tax debt in insolvency case and payment of tax debt which is not in accordance with the amount should be paid by the debtor. The issues would be analyzed with tax regulations, bankruptcy law and suspension of payment.

The purpose of this research is to know about tax debt position that has privilege on tax debt settlement of company?s debt. Research method that is being used is juridical normative method, which means the research is based on regulation and library research that used secondary data.

This research also discusses tax debt problem on case between PT. Koryo Internasional Indonesia v Foreign Investment Four Tax Office eq. Directorate General of Tax, PT. Artika Optima Inti?s Curator v Tanah Abang Two Tax Office and PT. Inti Mutiara Kimindo v Directorate General of Tax.

Based on the regulation of tax law, bankruptcy law and civil law, tax debt has been given priority because it has privilege on the settlement, but in fact, tax debt has been ruled out."

"Tesis ini membahas masalah pengaruh perilaku wajib pajak mengenai kebijakan keterbukaan data perbankan untuk kepentingan perpajakan terhadap kepatuhan wajib pajak, dengan menggunakan metode kuantitatif. Kebijakan keterbukaan data perbankan untuk kepentingan perpajakan merupakan salah satu cara untuk meningkatkan kepatuhan wajib pajak. Tujuan tesis ini adalah untuk menganalisis pengaruh pemahaman nasabah perbankan atas rigiditas kebijakan keterbukaan data perbankan untuk kepentingan perpajakan terhadap kepatuhan wajib pajak dan untuk menganalisis pengaruh kesediaan nasabah perbankan untuk bekerjasama/patuh atas kebijakan keterbukaan data perbankan untuk perpajakan terhadap kepatuhan wajib pajak. Hasil penelitian ini menunjukkan bahwa pemahaman nasabah perbankan atas rigiditas kebijakan keterbukaan data perbankan untuk kepentingan perpajakan berpengaruh positif terhadap kepatuhan wajib pajak; kesediaan nasabah perbankan untuk bekerjasama/patuh atas kebijakan keterbukaan data perbankan untuk perpajakan berpengaruh positif terhadap kepatuhan wajib pajak. Pemerintah harus melakukan upaya-upaya peningkatan pemahaman dan kesediaan nasabah untuk bekerjasama/patuh atas kebijakan keterbukaan data perbankan untuk perpajakan agar kebijakan tersebut dalam berjalan efektif dalam meningkatkan kepatuhan wajib pajak Indonesia.

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This thesis discusses about the influence of taxpayer behaviour about bank information disclosure policy for tax purposes to the taxpayer compliance, using quantitative method. bank information disclosure policy for tax purposes is way to increase the taxpayer compliance. The thesis purposes is to analyze the influence of banking customers understanding on the rigidity of bank information disclosure policy for tax purposes to the taxpayer compliance, and the influence of banking customers’s willingness to cooperate/comply with the policy. The thesis results show that the understanding of banking customers upon bank information disclosure policy for tax purposes has positive influence to taxpayer compliance, and the willingness of banking customers to cooperate/comply with the policy has positive influence to taxpayer compliance. The government must make efforts to increase customers’s understanding and willingness to cooperate with the policy, so it can be effective to increase Indonesian tax compliance."

"Latar belakang penelitian ini dimulai karena adanya sengketa pajak yang terjadi antara PT XYZ Indonesia dengan Pemeriksa dari Direktorat Jenderal Pajak mengenai pembuktian kewajaran perolehan jasa intra-grup. Tujuan dilakukannya penelitian ini adalah menganalisis pembebanan biaya technical assistance fees dan commission fee dalam perhitungan Pajak Penghasilan PT XYZ Indonesia, di mana kedua biaya tersebut diberikan oleh pihak afiliasi. Metode penelitian yang digunakan adalah pendeketan kualitatif dengan data dikumpulkan dari hasil wawancara mendalam dan studi kepustakaan. Hasil penelitian menunjukkan, terdapat tiga syarat yang harus dipenuhi untuk menentukan kewajaran pemberian atau perolehan jasa intra-grup, yaitu terkait eksistensi, manfaat yang diterima, dan nilai wajar. Pada sengketa pajak terkait technical assistance fees, data yang dimiliki oleh PT XYZ Indonesia cukup untuk membuktikan eksistensi dan manfaat yang diterima serta jasa yang diterima bukan jasa duplikasi. Pada sengketa pajak kedua terkait commission fee, koreksi yang dilakukan Pemeriksa saat itu tidak sesuai dengan peraturan perundang-undangan dan konsep yang berlaku. Metode transfer pricing yang cocok untuk digunakan untuk menganilisis nilai wajar transaksi commission fee PT XYZ Indonesia ada Transactional Net Margin Method.

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The background of this research was started because of the tax dispute that occurred between PT XYZ Indonesia and the auditors from the Directorate General of Taxes regarding proving the fairness of the acquisition of intra-group services. The purpose of this research is to analyze the cost of technical assistance fees and commission fees in the calculation of PT XYZ Indonesia Income Tax, in which both fees are given by affiliates. The research method used was qualitative approach with data collected from the results of in-depth interviews and literature studies. The results showed that there are three conditions that must be met to determine the fairness of the provision or acquisition of intra-group services, which are related to existence, benefits received, and fair value. In the tax dispute related to technical assistance fees, the data held by PT XYZ Indonesia is sufficient to prove the existence and benefits received and the services received are not duplicate services. In the second tax dispute related to commission fees, the corrections made by the examiner at that time were not in accordance with the prevailing laws and concepts. The transfer pricing method that is suitable for analyzing the fair value of PT XYZ Indonesia's commission fee transactions is the Transactional Net Margin Method.

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