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"ABSTRAKPenelitian ini dilakukan dengan studi empiris untuk melihat bagaimana pengaruhpenghapusan pajak penjualan barang mewah minuman ringan di Indonesiasebagai bentuk kebijakan fiskal dibidang perpajakan. Minuman ringan telahmenjadi obyek PPn BM sejak reformasi perpajakan tahun 1983 dan dihapuskansecara penuh mulai 1 Januari 2005. Hasil penelitian menunjukkan bahwaminuman ringan inelastis terhadap harga dan elastis terhadap pendapatan. Tingkatkonsumsi minuman ringan tidak terpengaruh dengan adanya kebijakanpenghapusan PPn BM. Sedangkan potential loss dari kebijakan penghapusan PPnBM selama tahun 2005-2010 ditaksir sekitar 2 trilyun rupiah.

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ABSTRACTThe research was carried out by empirical studies to see how the effect of theelimination of luxury sales tax (PPn BM) soft drinks in Indonesia as a form offiscal policy in the field of taxation. Soft drinks have become the object oftaxation reform PPnBM since 1983 and fully removed since 1 January 2005. Theresults showed that the soft drink is price inelastic and income elastic. Soft drinkconsumption was not affected by the policy of removal sales tax. While thepotential loss of the removal PPnBM around years 2005-2010 estimated at around2.8 trillion rupiah."

"Meningkatnya angka perokok di DKI Jakarta dan daerah lainnya di Indonesia dari tahun ke tahun membuat upaya pengendalian konsumsi rokok perlu dilakukan. Hal ini membuat pemerintah, baik pusat ataupun daerah perlu untuk melakukan upaya pengendalian konsusmi rokok. Salah satu pungutan negara atas rokok adalah Pajak Rokok. Di Indonesia, Pajak Rokok tidak hanya ditujukan sebagai sumber pendapatan daerah, namun juga digunakan untuk pendanaan pelayanan kesehatan serta penegakan hukum. Penelitian ini difokuskan untuk menganalisi efektivitas kebijakan earmarked tax pada pajak rokok di DKI Jakarta. Penelitian ini dilakukan dengan pendekatan post positivist. Hasil penelitian ini menunjukkan bahwa pelaksanaan kebijakan earmarked tax pada pajak rokok dalam pengendalian konsumsi rokok dan produk tembakau lainnya di DKI Jakarta belum efektif. Tidak adanya regulasi di Indonesia yang mengatur mengenai penganggaran atas dana earmarking serta tidak adanya petunjuk teknis khusus yang mengatur mengenai penggunaan pajak rokok untuk pengendalian konsumsi rokok membuat DKI Jakarta tidak menjalankan implementasi earmarked tax pajak rokok yang ideal.

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The increasing number of smokers in Jakarta and other regions in Indonesia from year to year make efforts to control cigarette consumption needs to be done. This makes the Government, both central and local governments need to make efforts to control the consumption of cigarettes. One of the state levies on tobacco is cigarette tax. In Indonesia, Cigarette Tax is not only intended as a source of local revenue, but also used for funding health services and law enforcement. This study is focused on analyzing the effectiveness of the earmarked tax policy on tobacco tax in DKI Jakarta. This research is carried out with a post positivist approach. The results of this study indicate that the implementation of earmarked tax policy on tobacco tax in controlling the consumption of cigarettes and other tobacco products in DKI Jakarta has not been effective. The absence of regulations in Indonesia regarding the budgeting of earmarking funds and the absence of specific technical guidelines regarding the use of cigarette taxes for cigarette consumption controls made DKI Jakarta not ideally implement the policy of earmarked tax on cigarette tax."

"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."

"Direktorat Jenderal Pajak (DJP) merupakan institusi yang diberi tugas mengelola penerimaan negara dari sektor pajak, Penerimaan negara perlu dikelola secara bijak dan adil. Hal itu berarti, pajak seyogyanya tidak terlalu membebani Pembayar Pajak, Di lain pihak, pengeluaran negara yang tercermin dalam APBN semakin lama semakin besar. Oleh karena itu perlu adanya program yang dapat meningkatkan tax revenue namun tidak terlalu membebani masyarakat (misalnya, peningkatan tax rate, perluasan obyek pajak, dll). Penerapan program tax amnesty merupakan program yang diharapkan dapat sesuai dengan haparan dimaksud. Indonesia pemah menerapkan program pengampunan pajak tahun 1984, berdasarkan Keputusan Presiden Nomor 26 tahun l984. Namun pelaksanaan program tersebut tidak berhasiI. Oleh karena itu, perlu kiranya pemerintah belajar dari kegagalan masa lalu dan belajar pada negara-negara lain yang sukses menjalankan program ini (rnisalnya, .beberapa negara bagian Amerika Serikat dan negara Afrika SeIatan. Program tax amnesty muncul karena adanya tax evasion (penyelundup pajak) yang berkaitan pula dengan kegiatan underground economy/shadow economy. Underground economy merupakan kegiatan ekonomi yang tidak merupakan bagian dari Produk Domestik Bruto. Program ini diharapkan dapat menarik masyarakat yang melakukan tax evasion dan pelaku underground economy untuk masuk dalam sistem perpajakan dan memulai dengan perilaku yang sesuai dengan peraturan perpajakan. Tujuan program tax amnesty dalam jangka pendek adalah mempunyai dampak pada peningkatan tax revenue dari pemasukkan uang tebusan yang berasal dari permohonan pengampunan pajak yang disetujui oleh otoritaslunit pengampunan pajak. Unit pelaksanaan program ini harus dipisah dari DJP dan unit ini bersifat ad hoc dan professional serta dilakukan pengawasan. Dampak positif lain adalah repatriasi modal dari luar negeri (capital flight in flow), mengingat banyak dana-dana milik pengusaha/ pejabat/ mantan pejabat Indonesia yang diparkir di luar negeri. Capital flight in flow dapat dipergunakan untuk investasi yang dapat menyerap tenaga kerja dan menambah produksi barang dan jasa yang akhirnya dapat meningkatkan pertumbuhan ekonomi Indonesia. Namun demikian, hal yang harus diantisipasi adalah dampak negatif yaitu menurunnya tingkat kepatuhan Pembayar Pajak. Untuk mengantisipasi dampak negatif dan memaksimalkan dampak positif maka diperlukan langkah-langkah antisipasi. Antisipasi yang perlu dilakukan adalah antisipasi jangka pendek dan jangka panjang. Antisipasi jangka pendek adalah penyusunan landasan hukum berupa undang-undang dan dilakukan sosialisasi, penyederhanaan peraturan perpajakan, syarat penyelesaian kewajiban dan ooritas peiaksana, reformasi administrasi dan sistern informasi perpajakan, penentuan jenis pajak yang diampuni hanya untuk PPh Orang Pribadi dan PPh Badan, penetapan obyek pajak yang diampuni hanya untuk sanksi perpajakan, denda, dan bunga. Tindak pidana lainnya (korupsi, illegal logging, dll) tidak dapat diampuni. Pengalaman release and discharge perlu menjadi pelajaran. Sedangkan antisipasi dalam jangka panjang adalah pegawasan dan penerapan good governance dan peningkatan law enforcement terhadap Pembayar Pajak tidak patuh.

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Directorate General for Taxation (DGfT) is an institution assigned to manage state's tax revenues. Wise and fair management in state's revenues is mandatory. It means, taxes should not excess tax payers' liability. In the other hand, state's expenditures reflected in the state's budget (APED are getting greater every year. Consequently, it is necessary to set a program to increase tax revenues without excess tax payers' liability (e.g. tax rate adjustments, tax extensions, etc.). Tax amnesty program implementation is expected to meet the presumption. Indonesia has implemented the tax amnesty program under Presidential Decree No. 26/1984, but the program was not succeeded. Hence, the government has to learn from the failure of the program and the succeed ones in the other countries (e.g. some state in US and South Africa). Tax amnesty program is triggered by tax evasions and underground/shadow economy activities. Underground economy is economic activities out of Gross Domestic Product. Tax amnesty program is expected to give an incentive for people employ tax evasion and underground economy to enroll the taxation system and comply with the taxation rules. The short-term objective should be gained by tax amnesty is creating an effect on addition of tax revenues. This addition is from the payment of tax amnesty applications approved by tax amnesty unit. Tax amnesty unit should be segregated from (DGfT). This unit should be ad hoc, professional and controlled properly. The other gain is capital flight-in flow owned by local entrepreneurs/ (ex-)officers. Capital flight-in flow can be invested in order to reduce unemployment and increase output of goods and services and the outcome is to increase the economic growth. However, the negative effect of the tax amnesty program is the downgrading of tax payers' compliance. To minimize the negative effect and to optimize the gain of the program, the government should take any step to anticipate. The steps to be taken are long-term and short-term anticipations. Short-term anticipation steps are constructing the law basis, introducing program to the tax payers, tax rules simplification, rules of authorization and authorization unit determination, administrative and tax information system reform, sanctions, charges and interests of individual and corporate income taxes as objects those could be given a tax amnesty. Unlawful actions such as corruptions and illegal logging could not be given a tax amnesty. Release and discharge programs implemented before should be learns as a worthy experience. Long term anticipation steps are controlling, good governance implementation, and law enforcement to disobeyed tax payers."

"Penelitian ini mengangkat permasalahan yaitu alasan pemerintah menerapkan tax holiday, proses formulasi tax holiday, dan tanggapan pelaku industri yang sudah existing terhadap tax holiday. Pendekatan penelitian kualitatif dengan jenis penelitian deskriptif. Hasil penelitian ini menunjukkan bahwa alasan pemerintah menerapkan kebijakan tax holiday karena amanat dari undang-undang, tax competition, dan dampak positif dari tax holiday. Proses formulasi kebijakan tax holiday telah mengikuti Peraturan Menteri Negara Pendayagunaan Aparatur negara Nomor: PER/04/M.PAN/4/2007, model rasional sederhana Patton dan Savicky, dan aspek-aspek insentif pajak menurut Easson. Akan tetapi, formulasi kebijakan tax holiday tersebut belum mengikutsertkan secara langsung pihak swasta, asosiasi, dan pemerintah daerah sehingga kurang aspiratif. Tanggapan pelaku industri yang sudah existing terhadap tax holiday adalah positif. Akan tetapi, ketentuan tax holiday kurang jelas dan rumit, serta diskriminasi antara investor baru dengan investor lama.

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The issues of this underthesis are the reason of the government implemented tax holiday, formulation process of tax holiday, respone of industry players who already existing about tax holiday. The research approach is qualitative to the type of descriptive research. The result showed that the reason of the government implemented tax holiday because of the mandate of law, tax competition, and positive effect of tax holiday. The formulation process has followed the stages of the Minister of Administrative Reform Number: PER/04/M.PAN/4/2007, according to a simple rational model of Patton and Savicky, and importance aspects of Easson. Nevertheless, the formulation is not directly involve private sector, association, and local government, so that less aspiration. Responses of existing industry to tax holiday is a positive. However, the provision of tax holiday is less clear and complex, as well as discrimination between new and old investors."

"Tax is one of source of national revenue. Target and realization of national tax revenue increased year by year. Directorate General of Taxes implemented taxpayer extensive activity as an effort to increase tax revenue. In this way, the first result is adding the number of taxpayer, and later will increasing the number of tax revenue significantly.

This research is doing to evaluate the taxpayer extensive activity as an effort to increase tax revenue at Tax Service Office (KPP) Jakarta Kelapa Gading. KPP Jakarta Kelapa Gading is taken as a research object because the increasing target of tax revenue and number of new taxpayer significantly year by year. Also in working area of KPP Jakarta Kelapa Gading could be seen that economic infrastructures and real estates growth rapidly.

The objectives of this research are knowing the procedures of taxpayer extensive activity at KPP Jakarta Kelapa Gading, explaining and analyzing the implementations of taxpayer extensive activity in order to get the certain objectives, explaining the problems that appears in this activity and analyzing the efforts to handle them.

Descriptive analysis method is used in this study. Collecting data is doing by library research and field research by interviewing the competent informant.

This study concluded that taxpayer extensive activity has done according to the rules. The increasing target of new taxpayer and tax revenue from new taxpayer could be reach. But the compliance level of taxpayer is still low because only a few of new taxpayer that paying and reporting tax to KPP Jakarta Kelapa Gading.

In implementation of taxpayer extensive activity in KPP Jakarta Kelapa Gading officials found some problems, but they have done some efforts to handle it. If taxpayer extensive activity could be done as goad as possible and supported by relationship institutes, we hope that the number of new taxpayer could increase followed by increasing tax revenue and tax compliance from the new taxpayers."

"Sebagai salah satu bagian dimia dan mempakan negara berkembang pembangiman saat ini sedang ditingkatkan. Melalui peningkatan sumber pendanaan yang diperlukan dalam membiayai seluruh pengeluaran pemerintah. Pemerintah memerlukan dana yang tidak sedikit oleh sebab itu diperlukan peian seluiuh masyarakat dalam iloit mendanai pembangunan tersebut. Tea haven bukan lagi hal yang bam dan akan terns ada oleh kaiena ada kebutuhan akan negara tersebut. Kompetisi dalam hal tarif pajak akan semakin ketat, karena pajak yang terlalu tinggi juga akan membuat para pengusaha akan berusaha untuk meminimalkan hutang pajaknya. Negara akan mengalami keragian kuangan yang semakin besar lagi karena adanya kemimgkinan pajak yang tidak dapat ditagih dan akhimya iklim investasi akan semakin tidak menarik lagi bagi investor

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As a part of the dynamic and formidable development of developing countries, development is currently being improved. By increasing the sources of funding needed to finance all government expenditures. The government requires a large amount of funds, therefore it is necessary for the entire community to participate in funding the development. Tea haven is no longer a new thing and will continue to exist because there is a need for this country. Competition in terms of tax rates will be even tighter, because taxes that are too high will also make entrepreneurs try to minimize their tax debts. The country will experience even greater financial losses due to the possibility of uncollectible taxes and ultimately the investment climate will become increasingly unattractive to investors."