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"Penelitian ini berfokus pada alasan dipilihnya Kebijakan Sensus Pajak Nasional dalam upaya memperluas basis pajak, bagaimana implementasi yang dilakukan serta mekanisme dan untuk mengetahui apa saja manfaat serta permasalahan yang akan muncul saat Sensus Pajak telah berjalan pada tahun 2011. Pengumpulan data yang dilakukan dalam penelitian ini menggunakan pendekatan kualitatif.Pengumpulan data dilakukan melalui studi literatur, penelitian lapangan, data statistik dan juga dengan wawancara mendalam dengan berbagai narasumber yang berkaitan dengan diadakannya Sensus Pajak Nasional.

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This research focus on the background of why government choosed national tax census as their policy to expand the taxbase, how about the implementation, the national tax census mechanism, to describe the benefits and also problems of national tax census in 2011.

This research use qualitative as the method, all of the informan collected in this research are obtained through literature studies. All of the field researches and statistical informations are obtained through indepth interview."

"Skripsi ini membahas mengenai pelaksanaan Sensus Pajak Nasional. Penelitian ini berfokus pada latar belakang diadakan kebijakan Sensus Pajak Nasional, pelaksanaan kebijakan Sensus Pajak Nasional tahap I pada KPP Pratama Serpong, dan mengetahui hambatan-hambatan pelaksanaan kebijakan. Pengumpulan data yang dilakukan dalam penelitian ini menggunakan pendekatan kualitatif. Pengumpulan data dilakukan melalui studi literatur, penelitian lapangan, data statistik, dan juga wawancara mendalam dengan beberapa informan. Hasil penelitian ini menunjukan bahwa terdapat beberapa latar belakang diadakan kebijakan Sensus Pajak Nasional, beberapa faktor yang mempengaruhi pelaksanaan kebijakan Sensus Pajak Nasional di KPP Pratama Serpong berdasarkan teori Edward III yaitu komunikasi, sumber daya, disposisi, dan struktur birokrasi, dan terdapat beberapa hambatan pada pelaksanaan kebijakan Sensus Pajak Nasional tahap I pada KPP Pratama Serpong.

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This thesis discuss about the implementation of national tax census. This research focused the background of national tax census policy was held, the implementation of the first stage of national tax census at KPP Pratama Serpong, and knowing the constraints of policy implementation. The collection of data in this research using a qualitative approach. Data collected through literature studies, field research, statistical data, as well as in-depth interviews with several informant.

This research result showed that there is some background the policy national tax census was held, some of the factors affect the implementation of national tax census policy at KPP Pratama Serpong based on Edward III theory are communication, resources, disposition, and bureaucratic structure, and there are some barriers on the implementation of the first stage of national tax census policy at KPP Pratama Serpong."

"Penelitian ini membahas mengenai evaluasi implementasi kebijakan Sensus Pajak Nasional di Kanwil DJP Jakarta pusat. Sensus Pajak Nasonal berawal dari upaya pemerintah untuk mengatasi permasalahan mengenai masih rendahnya tingkat kepatuhan masyarakat dalam membayar pajak dan untuk meningkatkan penerimaan Negara. Penelitian dilakukan dengan menggunakan pendekatan kualitatif dan termasuk dalam penelitian cross sectional dengan teknik pengumpulan data berupa studi literatur dan studi lapangan. Sampai dengan saat ini Sensus Pajak Nasional telah dilaksanakan sebanyak dua tahapan. Pelaksanaan Sensus Pajak Nasional di Kanwil DJP Jakarta Pusat baik Tahap I maupun Tahap II sama-sama memperoleh hasil yang tidak mencapai target. Berdasarkaan hasil dari pelaksanaan Sensus Pajak Nasional Tahap I dan Tahap II penelitian ini akan mengevaluasi implementasi kebijakan Sensus Pajak Nasional dengan menganalisis menggunakan Teori Evaluasi dari Dunn. Jika melihat kriteria evaluasi dari Dunn Pelaksanaan Sensus Pajak Nasional masih memerlukan banyak perbaikan agar dapat mencapai tujuan yang diinginkan.

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This research discussed the evaluation of implementation National Tax Census in Regional Tax Office in Central Jakarta. National Tax Census started from governments effort to solve the problem about low level of Tax Payers to pay the tax and to increase state income.The Research is done using a qualitative approach and including in research cross sectional with the technique of collecting data are the study of literature and field studies. Up to now National Tax Census had been held as many as two stage. Implementation of National Tax Census in Central Jakarta Regional Tax Office during phase I and II show the same results that could not hit the target.

Based on the result of Implementation of National Tax Census Phase I and Phase II this research will evaluate the implementation National Tax Census by analyzing the use of the theory evaluation of dunn. From criteria of the evaluation of Dunn the implementation of national tax census still need a lot of improvement in order to attain a desired goal."

"Penulisan skripsi ini dibuat melalui penelitian di kantor Pelayanan Pajak Pratama Depok. Penelitian ini bertujuan menganalisa efektifitas Sensus Pajak Nasional pada tahun 2012 serta kendala-kendala apa yang dihadapi dalam pelaksanaan Sensus Pajak Nasional. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif deskriptif. Hasil penelitian menunjukan bahwa Sensus Pajak Nasional pada tahun 2012 kurang efektif, oleh karena itu Sensus Pajak Nasional perlu dilaksanakan lebih baik agar mencapai hasil yang maksimal.

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This thesis is made through research in Depok Pratama Tax Office. This study aims to analyze the effectiveness of the National Tax Census in 2012 and what the constraints faced in the implementation of the National Tax Census. The method used in this research is descriptive quantitative approach. The results showed that the National Tax Census in 2012 is less effective, therefore, the National Tax Census needs to be implemented better in order to achieve maximum results."

"In order to increased voluntary disclosure from the tax payer, the Indonesian government trough Directorate General of Tax making a tax reforms and the policy that the government choose is by using tax amnesty policy. At the year 1984 the government has been issued a tax amnesty policy, but this policy failed in implementation and the government never evaluated the failure. At 2008 the government issuing the same tax amnesty policy and it called sunset policy.

This research will explain about government comparison when issuing tax amnesty policy at the year 1984 and the year 2008, what exactly becomes the major obstacle on the implementation of the tax amnesty policy at the year 1984, and what are the differences between tax amnesties that were used at 1984 with tax amnesty that used in 2008. The approach used in this research is qualitative approach. The goal is to find an understanding about tax amnesty policy that implemented in Indonesia since 1984 until 2008. The research type is descriptive because the researcher tries to give a detailed description about tax amnesty policy that implemented in Indonesia since 1984 until 2008. Data collected in this research is by trough in depth interview with Directorate General of Tax, academic, tax payer, and tax expert. Beside that the data was also collected trough study literature, books, magazine, journals, and the tax regulation which are related to tax amnesty at the year 1984 and 2008.

The result from this research found that the government rationale issuing tax amnesty policy at the year 1984 because of the change of tax system in Indonesia from official assessment system to self assessment system. The change of tax system needs honesty and voluntary disclosure from every tax payer. Based on that reason, the government issuing tax amnesty policy. At the year 2008 the government tries to collect taxation data from Indonesian citizen who already registered as tax payer and the citizen who are not registered as tax payer. In order to make the tax payer willing to declare the taxation data that they have, government issuing tax amnesty policy. The obstacle on the implementation of tax amnesty at the year 1984 are because the limitation of taxation data, information technology, tax authorities who are not ready with this policy, and public perception of unfairness in tax amnesty. The main differences between tax amnesty at the year 1984 and 2008 is what the government forgiven. At the year 1984 the government forgives all the tax liabilities including interest, penalties, and other prosecution, whereas tax amnesty at the year 2008 only forgive the interest."

"Peraturan Menteri Keuangan nomor:149/PMK.03/2011 dalam pelaksanaan Sensus Pajak Nasional pada Kantor Wilayah DJP Jakarta Pusat beserta instansi vertikalnya dilatarbelakangi oleh jumlah Nomor Pokok Wajib Pajak (NPWP) yang terdaftar pada Direktorat Jenderal Pajak (DJP) masih dianggap kurang banyak bila dibandingkan dengan jumlah penduduk di Indonesia. Menyadari masih sedikitnya jumlah masyarakat yang mempunyai NPWP dan kurangnya kesadaran untuk menyampaikan SPT dengan benar, maka DJP melaksanakan suatu kegiatan yang dinamakan Sensus Pajak Nasional (SPN). Penelitian ini bertujuan untuk mengetahui bahwa landasan hukum yang digunakan sebagai dasar pelaksanaan SPN sudah memadai, mengetahui penerapan, mengetahui kendala yang dihadapi, dan merekomendasikan cara untuk mengatasi kendala tersebut, mengetahui hasil dari SPN terhadap pertumbuhan NPWP pada Kantor Wilayah DJP Jakarta Pusat, serta mengetahui hasil dari SPN terhadap penerimaan pajak pada Kantor Wilayah DJP Jakarta Pusat. Dari penelitian ini dapat diketahui bahwa landasan hukum yang digunakan kurang memadai, masih perlunya penyempurnaan pada program SPN, dan program SPN dapat mempengaruhi tingkat petumbuhan NPWP serta kenaikan penerimaan pajak, namun diperlukan tolok ukur dalam menentukan keberhasilan dalam program ini.

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The implementation of Regulation of the Minister of Finance number: 149/PMK.03/2011 in Central Jakarta Regional Office and its agencies is motivated by the amount of Taxpayer Identification Number (NPWP) that is registered with the Directorate General of Taxation (DJP) is still considered to be much less when compared to population in Indonesia. Aware of the small number of people who still have a NPWP and a lack of awareness for SPT correctly, then the DJP perform an activity called National Tax Census (SPN). This study aims to find out that the legal basis is used as the basis for the implementation of SPN is adequate, determine the application, knowing the obstacles encountered, and recommend ways to overcome these obstacles, knowing the results of the SPN to the growth of NPWP on DJP Regional Office in Central Jakarta, as well as knowing the results tax revenue from the SPN. From this study it can be seen that the legal basis used inadequate, still need for improvement in the program SPN, and SPN program can affect the level of NPWP growth and increase tax revenue, but the benchmarks required in determining the success of this program."

"Penelitian ini bertujuan untuk menjelaskan bagaimana tata cara pemeriksaan pajak untuk menguji kepatuhan wajib pajak dengan disertai penjelasan mengenai peraturan yang mengatur tata cara pemeriksaan pajak beserta prosedur pengujian yang dilaksanakan. Studi kasus digunakan untuk memberi gambaran pelaksanaan pemeriksaan pajak secara nyata di Kantor Pelayanan Pajak.Hasil penelitian menunjukkan bahwa pemeriksaan pajak dapat muncul sebagai akibat instruksi Kantor Pusat maupun usulan dari Kantor Pelayanan Pajak yang salah satu penyebab usulan itu adalah SPT Lebih Bayar yang disampaikan Wajib Pajak. Saran yang diajukan penulis adalah supaya pemeriksa pajak lebih memperhatikan manajemen waktu penyelesaian pemeriksaan sehingga pemeriksaan pajak dapat dilakukan secara efektif.

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The focus of this study is to describe procedure of tax audit to assess tax compliance of tax payer completed by regulation of tax audit. Case study used to describe how tax officer perform tax audit in practice. Result of this study conclude that tax audit may happened by order from DJP or By suggestion from KPP. KPP may suggest an audit because of tax overpayment. This study suggest tax auditor to give more concern about time management of tax audit."

"Skripsi ini membahas mengenai dasar pertimbangan pemerintah, target yang ingin dicapai pemerintah, dan analisis insentif kebijakan PPnBM ditinjau dari teori daya saing nasional dalam mengeluarkan insentif kebijakan pengenaan Pajak Penjualan atas Barang Mewah (PPnBM) terhadap kendaraan bermotor dalam rangka mendukung peningkatan daya saing nasional. Penelitian ini adalah penelitian kualitatif dengan jenis penelitian deskriptif. Hasil penelitian menunjukkan bahwa pemerintah mendukung peningkatan daya saing nasional melalui pemberian insentif PPnBM terhadap kendaraan bermotor yang murah dan ramah lingkungan.

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This research disscusses the basic of consideration of the government, the target of government to be achieved, and analysis incentives luxury sales tax policy from review of the theory of national competitiveness in issuing the incentive policy of the imposition of luxury sales tax policy for motorized vehicles in order to support the enhancement of national competitiveness. This study was a qualitative research with descriptive type of research. The result suggest that the government support the enhancement of national competitiveness through the provision of incentives to the sales tax on luxury motorized vehicles low cost green car."

"Skripsi ini membahas mengenai implementasi Sensus Pajak Nasional. Penelitian ini berfokus pada pelaksanaan Sensus Pajak Nasional Tahap I pada KPP Pratama Depok, mengetahui kendala-kendala yang timbul pada pelaksanaan, dan untuk mengetahui manfaat dari pelaksanaan Sensus Pajak Nasional. Pengumpulan data yang dilakukan dalam penelitian ini menggunakan pendekatan kualitatif. Pengumpulan data dilakukan melalui studi literatur, penelitian lapangan, data statistik dan juga wawancara mendalam dengan berbagai narasumber.Hasil penelitian ini menunjukan bahwa terdapat beberapa faktor yang mempengaruhi tercapainya implementasi Sensus Pajak Nasional di KPP Pratama Depok, diantaranya komunikasi, sumberdaya, disposisi dan struktur birokrasi; masih terdapat beberapa kendala yang timbul dalam implementasi Sensus Pajak Nasional di KPP Pratama Depok; selain itu terdapat beberapa manfaat yang didapat melalui implementasi Sensus Pajak Nasional Tahap I.

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This thesis discusses the implementation of National Tax Census. This research focus on implementation for First Stage of National Tax Census at KPP Pratama Depok, to describe problems of National Tax Census and also the benefits. This research use qualitative as the method, all of the informan collected in this research are obtained through literature studies. All of the field researches and statistical informations are obtained through indepth interview.

The research results showed there are somel factors that affect the achievement of the implementation of National Tax Census at KPP Pratama Depok, such as communication, resources, disposition and bureaucratic structures; there are have some problems that arise in the implementation of National Tax Census at KPP Pratama Depok; there are some benefits gained through from the implementation of National Tax Census."

"Skripsi ini membahas tentang pemenuhan kriteria asas-asas perpajakan dalam Peraturan Pemerintah Nomor 51 Tahun 2008. Tujuan dari penelitian ini adalah untuk mengetahui asas-asas perpajakan apa saja yang terpenuhi dalam Peraturan Pemerintah Nomor 51 Tahun 2008. Metode penelitian yang digunakan adalah penelitian kualitatif dengan design deskriptif. Pemberlakuan surut Peraturan Pemerintah Nomo 51 Tahun 2008 menimbulkan banyak kerugian bagi Wajib Pajak. Mereka diwajibkan untuk membayar pajak yang terutang bukan pada waktu memperoleh penghasilan (prinsip ability to pay tidak terpenuhi). Perubahan-perubahan peraturan perpajakan atas penghasilan dari usaha jasa konstruksi merepotkan Wajib Pajak karena membuat mereka harus berulang kali mengajukan permohonan pemindahbukuan pajak yang telah dibayar. Pengenaan PPh final bagi seluruh Wajib Pajak usaha konstruksi juga sangat tidak adil karena pengenaan pajak tidak lagi memperhatikan keadaan Wajib Pajak sedang untung atau rugi. Revenue adequacy principle terpenuhi dalam peraturan ini. Equity principle tidak terpenuhi. Certainty principle terpenuhi karena dengan Peraturan Pemerintah Nomor 51 Tahun 2008 pengenaan PPh final atas usaha jasa konstruksi menjadi pasti, tapi convinience sebagai salah satu unsur dari certainty tidak terpenuhi.

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This thesis discusses about the fulfillment of the criteria of the principles of taxation in Government Regulation No. 51 of 2008. The purpose of this study is to determine the principles of taxation what is fulfilled in Government Regulation No. 51 of 2008. The method used is descriptive qualitative research design. Enabling ebb Government Regulation No. 51 Year 2008 caused much loss to taxpayers. They are required to pay the tax due is not earning at the time (the principle of ability to pay is not met). Changes in tax regulations on business income taxpayers inconvenient construction because they must repeatedly make the transfer request is filed taxes already paid. Imposition of the final income tax for the entire construction business taxpayers also very unfair because the taxation is no longer concern the taxpayer is lucky or loss. Revenue-adequacy principle is fulfilled in this rule. Equity principle is not fulfilled. Certainty principle is fulfilled because the Government Regulation Number 51 Year 2008 final imposition of income tax on construction services business to be sure, but convenience as one element of certainty is not met."