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"Penelitian mengenai evaluasi implementasi kebijakan PPh Pasal 21 yang ditanggung oleh pemerintah bagi PNS atas penghasilan yang dibebankan kepada keuangan negara pada Departemen Keuangan dan pengaruh faktor komunikasi dan kecenderungan pelaksana terhadap kepatuhan bendahara pengeluaran dalam implementasi kebijakan tersebut.Penelitian ini dilakukan pada satuan kerja di Departemen Keuangan di Jakarta. Metode penelitian yang digunakan adalah metode survai yang bersifat evaluasi dengan sampel sebanyak 56 bendahara pengeluaran dan menggunakan analisis korelasional.Implernentasi kebijakan adalah tindakan-tindakan yang diambil oleh individu (atau kelompok-kelompok) pemerintah maupun swasta yang diarahkan untuk mencapai tujuan-tujuan yang telah ditetapkan dalam keputusan kebijakan sebelumnya. Keberhasilan implementasi kebijakan PPh Pasal 21 atas PNS diukur dari tingkat kepatuhan bendahara pengeluaran dalam melaksanakan kewajiban perpajakan atas pembayaran penghasilan kepada PNS yang dibebankan kepada keuangan negara. Dengan mengevaluasi kebijakan pada saat diimplementasikan dapat diketahui apakah tindakan administrator program, staf dan pelaku lainnya telah sesuai dengan standar dan prosedur yang ditentukan. Kepatuhan bendahara pengeluaran dipengaruhi oleh faktor komunikasi dan kecenderungan pelaksana. Salah satu fungsi komunikasi adalah untuk memberikan informasi mengenai bagaimana melaksanakan suatu kebijakan. Kecenderungan pelaksana adalah watak dan karakteristik yang dimiliki oleh implementor seperti komitmen, kejujuran, dan sifat demokratis. Dalam penentuan kebijakan perpajakan hendaknya didasarkan pada azas-azas pemungutan perpajakan antara lain keadilan dan kesederhanaan administrasi. Azas keadilan dimaksudkan adalah pajak harus adil dan merata dikenakan kepada orang pribadi sebanding dengan kemampuannya untuk membayar pajak tersebut dan sesuai dengan manfaat yang diterimanya. Pembebanan pajak adil apabila setiap wajib pajak menyumbangkan suatu jumlah untuk dipakai guna pengeluaran pemerintah sebanding dengan pengeluarannya. Kesederhanaan administrasi adalah bahwa ketentuan pajak hendaknya mudah dipahami baik oleh wajib pajak maupun oleh fiskus.Dari hasil penelitian ditemukan bahwa pelaksanaan kebijakan PPh Pasal 21 atas penghasilan PNS yang ditanggung oleh pemerintah belum sepenuhnya sesuai dengan ketentuan. Tingkat kepatuhan yang rendah terutama pada penentuan dan dasar waktu penentuan tanggungan, dan penggunaan besaran PTKP yang berlaku. Penyebab bendahara pengeluaran patuh atau tidak patuh terhadap ketentuanketentuan yang ditetapkan disebabkan karena pertama, bendahara pengeluaran tidak mengetahui ketentuan yang ada dan kedua, bendahara pengeluaran mengetahui ketentuan yang ada, tetapi sebagian melaksanakan dan sebagian lagi tidak melaksanakannya. Pengaruh komunikasi dan kecenderungan bendahara pengeluaran secara simultan terhadap kepatuhan sebesar rX1X2Y=0,480 (cukup kuat), artinya bahwa komunikasi berupa sosialisasi oleh DJP dengan menggunakan berbagai media atau diktat yang dilakukan oleh BPPK, kemampuan petugas penyuluh pajak/diklat serta koordinasi dengan instansi terkait dan kecenderungan bendahara pengeluaran (meliputi pengetahuan dan keterampilan, persepsi terhadap sistem insentif dan reward serta perilaku pelaksana) berpengaruh cukup kuat dan positif terhadap kepatuhan bendahara pengeluaran. Dari hasil uji F diperoleh kesimpulan bahwa pengaruh komunikasi terhadap kepatuhan bendahara pengeluaran adalah signifikan. Besarnya kontribusi komunikasi dan kecenderungan bendahara pengeluaran terhadap kepatuhan adalah sebesar 23,04% dan sebanyak 76,96 % disebabkan oleh faktor fain misalnya sumber dana, struktur birokrasi, dan sebagainya.Berdasarkan hasil penelitian diatas disarankan (1) penyuluhan atau sosialisasi DJP disarankan agar lebih intensif ke bendahara pengeluaran/instansi pemerintah karena potensi pajak yang berasal dari APBN cukup besar; (2) untuk memenuhi prinsip keadilan, pajak yang terutang alas pembayaran gaji PNS tidak lagi ditanggung oleh pemerintah sehingga dana tersebut dapat dialihkan untuk befanja negara lainnya misalnya pengadaan barang dan jasa publik. Jika afasan untuk menanggung pajak karena penghasilan yang lidak memadai seharusnya telah tercermin dalam Personal Exemption (PTKP); (3) dalam menentukan jenis kebijakan pajak, pemerintah harus mempertimbangkan kemudahan administrasi. Dalam hubungan dengan kebijakan pemerintah untuk menanggung PPh yang terutang otas pembayaran gaji PNS, sebaiknya dikenakan PPh secara final. Selain mudah dalarn pelaksanaan dan pengawasannya, PNS selaku wajib pajak tidak perlu memperhitungkan dalam SPT tahunan serta masalah keadilan yang biasanya terjadi akibat pelaksanaan PPh final tidak relevan lagi karena pada akhirnya pajak yang terutang ditanggung pemerintah sehingga tidak berpengaruh terhadap penghasilan neto PNS.

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There are two objectives of this research. First, we evaluated the implementation of PPh Pasal 21 (Income Tax Article 21) policy declared by the government. Second, we analyzed the effect of the communication and the disposition of expenditure treasures factors to the compliance of expenditure treasurer in accordance with the policy. The object of the policy is on the income of public servants, which is burdened to the public finance of Ministry of Finance.

The research was conducted at the work units of Ministry of Finance in Jakarta. The method used is survey that is by evaluating 56 samples of expenditure treasurers and analyzing their correlation.

Implementation of policy as actions gotten by individual (or groups) of government or private directed to achieve purposes had been determined in previous policy decision. The success of implementation of Income Tax Article 21 policy of public servant may be measured from compliance level of expenditure treasures in implementing tax obligation for payment income to public servant which is burdened to public finance. Evaluating policy in the time of implementing, it may be known whether administrator action of program, staff and other actors had been suitable with standard and procedure determined. The compliance of expenditure treasures is influenced by communication and disposition of implementers. The functions of commmunication are for giving information regarding how implement any policy. Disposition implementers are altitude and characteristic owned by implementers such as commitment, honesty, and democratic behavior. In determining tax policy, it should be based on levying principles such as equity and Administrative simplicity. Equity is the subjects of every state ought to contribute towards the support of the government, as nearly possible, proportion to their respective abilities; that is, in proportion to the revenue which they respectively enjoy under the protection of the state. Administrative simplicity is that tax regulation should be understood by tax payer or liscus easily.

The research shows that the Income Tax Article 21 policy implementation on public servant income had not been fully implemented according to the rules. The low level of compliance is found especially on the determination of the amount and the time base of the responsibility as well as the income taxes exemption (PTKP). The reasons why the officers do not comply the rules are, first, they don't know the rules, and second, they know the rules but some just ignore them. It is found that the effect of the communication and the disposition of expenditure treasures factors on the compliance is rX1X2Y=0.480 (strong enough), which means that the communication in the form of socialization by Directorate General of Tax through publication in the media or training held by BPPK, instruction capability of the tax/trainer officers, coordination with related institution, and tendency of the expenditure treasures (which includes the knowledge, skills, and perceptions on the incentive systems, reward, and public servant behaviors) affect the compliance of expenditure treasures strongly and positively. The F test shows that the effect of communication on the compliance is significant. The communication and the tendency of the officers affect the compliance by 23A%, where the rest is caused by other factors, such as the fund sources and the structure of bureaucracies.

Based on the research, we proposed a number of suggestions. First, the instruction or socialization of Directorate General of Tax should be more intensively directed to the expenditure treasurers/government institution since the potential taxing from state budget is relatively high. Second, the implementation of the policy need to meet the justice principle, i.e. the tax liabilities of public servants payroll should not be borne by the government. Therefore, those funds can be transferred to other expenditures, such as the procurement of public goods and services. Moreover, if there is a reason of bearing the tax despite the inadequate income, the criteria should be clearly defined. In the last two years, the government has completed the formulation income taxes exemption (PTKP), as such the tax liabilities only apply for the higher income of public servants and high officers. The reason to bear the taxes on public servants' small income should be reflected on Personal Exemption (PTKP). Third, in order to determine the kind of tax policies, the government should consider the simplification of the administration. In accordance with the government policies to bear the payable income taxes on public servants payroll, the final income tax should be implemented. Besides it is easy to be executed and maintained, the public servants as the taxpayers do not need to account their income in the SPT and the justice problem that is usually happened on final income tax implementation would not be a relevant matter since the taxes owed is borne by government. Therefore, it would not affect the net income of the public servants."

"Skripsi ini membahas dasar pertimbangan perubahan kebijakan pemotongan PPh pasal 21 kepada tenaga ahli dan permasalahan yang timbul dari perubahan kebijakan terhadap pemotongan PPh pasal 21 atas honorarium dokter sebagai tenaga ahli pada tahun 2009. Penelitian ini mengunakan pendekatan kualitatif dan teknik analisis data kualitatif dengan desain deskriptif. Peneliti menyimpulkan bahwa dasar pertimbangan pemerintah mengubah kebijakan pemotongan PPh pasal 21 kepada tenaga ahli untuk mengakomodir pasal 20 Undang-Undang Pajak Penghasilan agar tidak lagi terjadi Lebih Bayar atau Kurang Bayar yang besar ketika perhitungan pajak diakhir tahun. Adapun permasalahan-permasalan yang timbul pada tahun 2009 terdapat pada dua sisi. Pertama, sisi rumah sakit selaku pemotong pajak yaitu ketidakpastian ketentuan perhitungan pemotongan PPh pasal 21 kepada tenaga ahli dan kompleksitas administrasi. Kedua, sisi Dokter sebagai Wajib Pajak yaitu masih terjadinya Lebih Bayar ketika perhitungan pajak diakhir tahun sehingga berimplikasi timbulnya kekhawatiran akan dilakukannya pemeriksaan pajak.

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This thesis is delivered to criticize the main consideration of Income Tax article 21 policy change toward the personal professional income and its unexpected problem of the above change toward the doctors as professional worker within fiscal year 2009. This research used qualitative approach and qualitative methods in data analysis techniques which also used descriptive design.

In the end, the researcher conclude that the main consideration to change the policy of Income tax article 21 was to accommodate the implementation of article 20 in order to avoid overpayment and less payment when computing tax burden in the end of fiscal year.

The problems are occurred from both hospital point of view and tax payer point of view. As a tax withholder, the hospital has two problems, the uncertainty over the law of Income Tax article 21 policy change toward the personal professional income and administration complexity. As a tax payer, the doctors still have the overpayment in the end of fiscal year until have the impact appear worried will to do tax audit."

"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."