Hasil Pencarian  ::  Simpan CSV :: Kembali

"Tujuan dari karya akhir ini adalah untuk melihat pengaruh dari pengimplementasian kebijakan pembentukan Account Representative di Kantor Pelayanan Pajak Pratama. Pemerintah mengimplementasikan kebijakan tersebut dalam rangka melaksanakan Reformasi Administrasi Perpajakan yang bertujuan untuk memperbaiki pelayanan perpajakan yang ada terhadap Wajib Pajak. Penelitian dilakukan dengan penyebaran kuesioner terhadap tiga pihak yaitu Account Representative, Petugas Pajak dan Wajib Pajak yang berada di Kantor Pelayanan Pajak Pratama Jakarta Pasar Rebo. Hasil dari penelitian ini menyimpulkan bahwa dampak dari pengimplementasian kebijakan pembetukan Account Representative dapat memberikan dampak positif bagi pihak Account Representative yang bekerja, Petugas Pajak yang berhubungan dengan Account Representative dan pihak Wajib Pajak yang dilayani oleh Account Representative. Diharapkan karya akhir ini dapat dijadikan referensi bagi pemerintah untuk memperbaiki dan meningkatkan kualitas dalam pelayanan dalam perpajakan.

---

The research's objectives is to see the effect from the Account Representative policy implementation establishment on Tax Office Pratama. The Government implemented the policy to manage Tax Administration Reform that aims to fix the tax service for Tax Payers. The research done with questionaire that's been distributed to three party specifically to Account Representative, Tax Officer and Tax Payers on Tax Office Pratama Jakarta Pasar Rebo.

The research result conclude that the effect of Account Representative Policy Implementation Establishment provide positive impact to Account Representative work there, Tax Officer that has been working with Account Representative and Tax Payers that has been serviced by Account Representative. Hope this research become a reference for Government to repair and improve the quality of service in taxation."

"ABSTRAKKeberhasilan seseorang mencapai keseimbangan antara peran dalam pekerjaan dan kehidupan pribadi (work-life balance) menjadi tujuan utama seseorang bekerja dan menjadi ukuran kepuasan kerjanya. Penelitian ini dilakukan untuk melihat pengaruh work-life balance terhadap kepuasan kerja Account Representative dan pegawai fungsional pemeriksa di KPP Wajib Pajak Besar dan Wajib Pajak Khusus, untuk selanjutnya dapat dijadikan acuan tingkat work-life balance pegawai unit lain di lingkungan DJP di seluruh Indonesia. Responden penelitian ini berjumlah 264 orang yang berasal dari 8 KPP di Jakarta. Metode penelitian menggunakan alat ukur yang diciptakan oleh Fisher, Stanton, Jolton, dan Gavin (2003) dan sudah divalidasi oleh Hayman (2005) yang dirancang untuk menilai tiga dimensi work-life balance, yaitu : Work Interference with Personal Life (WIPL), Personal Life Interference with Work (PLIW), dan Work/Personal Life Enhancement (WPLE). Untuk mengukur kepuasan kerja digunakan kuesioner Job Satisfaction Survey yang dikembangkan oleh Spector (1997). Hasil dari penelitian ini menyatakan bahwa WIPL mempengaruhi kepuasan kerja pada aspek operating conditions, sedangkan PLIW mempengaruhi kepuasan kerja pada aspek operating conditions dan sifat pekerjaan. Sementara WPLE mempengaruhi kepuasan kerja di semua aspek kecuali pada aspek operating conditions. Hal ini menunjukkan bahwa keseimbangan akan tercapai pada saat seseorang dapat mengelola konflik antara pekerjaan dan keluarga, dan mengubahnya menjadi dukungan peran keduanya sehingga dapat meningkatkan kepuasan kerja

---

ABSTRACTSuccess in achieving a balance between the role of work and personal life (work-life balance) is the main goal being the size of one's work and work satisfaction . This study was conducted to see the effect of work-life balance on job satisfaction of Account Representative and functional auditor at the Large Tax Office and Large Tax Office Special, to then be used as a reference of work-life balance of employees in other units within the DGT spread throughout Indonesia. This survey respondents totaled 264 individuals from 8 KPP in Jakarta. The research method using a measuring instrument invented by Fisher, Stanton, Jolton, and Gavin (2003) and has been validated by Hayman (2005) designed to assess the three-dimensional work-life balance: Work Interference with Personal Life (WIPL), Personal Life Interference with Work (PLIW), and Work/Personal Life Enhancement (WPLE). To measure job satisfaction, researchers using Job Satisfaction Survey questionnaire developed by Spector (1997). The results of this study stated that WIPL affect job satisfaction in aspects of operating conditions, and PLIW affect job satisfaction in aspects of operating conditions and nature of work, while WPLE affect job satisfaction in all aspects except the operational condition of the organization. This indicates that the balance will be reached when a person can manage the conflict between work and family, and turning them into support roles both in order to increase job satisfaction"

"Berdasarkan pada slippery slope framework, kepatuhan Wajib Pajak dibagi menjadi dua jenis, yaitu kepatuhan pajak sukarela dan kepatuhan pajak paksaan. Saat ini, pemerintah berusaha untuk meningkatkan kepatuhan pajak sukarela melalui pemberian kualitas pelayanan yang baik. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan otoritas pajak terhadap kepatuhan Wajib Pajak orang pribadi serta strategi layanan yang ditempuh otoritas pajak untuk meningkatkan kepatuhan Wajib Pajak orang pribadi. Pendekatan penelitian ini adalah pendekatan kuantitatif. Dalam metode kuantitatif, peneliti mengumpulkan data melalui penyebaran kuesioner ke 100 respondendengan teknik pengambilan sampel non-probability sampling dan diolah dengan menggunakan uji statistik deskriptif, uji regresidan uji koefisien determinasi. Dalam metode kualitatif, peneliti mengumpulkan data melalui wawancara dan diolah untuk tujuan triangulasi serta memperkaya analisis terhadap hasil olah data kuantitatif. Penelitian ini memperoleh hasil bahwa kualitas pelayanan otoritas pajak berpengaruh terhadap kepatuhan Wajib Pajak (sebesar 48,1%) di KPP Pratama Pasar Rebo.

---

Based on slippery slope framework, tax compliances determined into two types, voluntary tax compliance and enforced tax compliance. Nowadays, government is trying to increase voluntary taxes through the provision of good quality services. This research was conducted in order to analyze the impact of service quality to individual tax compliance and service strategies to increase individual tax compliance. The approach of this research is quantittave approach. In quantitative method, researcher collected data(s) using questionnaires to 100 respondents with non-probability sampling techniques and processed using descriptive statistic, regression, and coefficient of determination test. In qualitative method, researcher collected data(s) using interview then processed for triangulation purpose and enrich the analysis of the quantitative results. The results indicate that service quality have effect on individual tax compliance (48,1%) in KPP Pratama Pasar Rebo."

"Penelitian ini bertujuan untuk menganalisis pengaruh role stress terhadap kinerja pegawai menggunakan metode regresi linier dan multivariate GLM dengan melibatkan 192 responden yang bertugas sebagai Account Representative dan Fungsional Pemeriksa Pajak di Kantor Pelayanan Pajak Wajib Pajak Besar dan Jakarta Khusus. Role stress diukur dengan instrumen yang dikembangkan oleh Rizzo, House, dan Lirtzman pada tahun 1970, Beehr, Walsh, dan Taber pada tahun 1976, serta Price pada tahun 2001, sedangkan kinerja pegawai diukur menggunakan instrumen yang dikembangkan oleh Williams dan Anderson pada tahun 1991 serta Motowidlo dan Scotter pada tahun 1994. Penelitian ini membuktikan bahwa role stress tidak berpengaruh terhadap kinerja pegawai, begitu pula dengan role conflict dan role overload. Namun demikian, salah satu dimensi dari role stress, yaitu role ambiguity, memiliki pengaruh negatif yang signifikan terhadap kinerja pegawai. Pengaruh negatif dari role ambiguity ini disebabkan oleh adanya ketidakjelasan dan ketidakpastian dalam peraturan, petunjuk, prosedur kerja, dan alokasi waktu dalam bekerja. Oleh karena itu, untuk mengurangi dampak negatif ini, peran organisasi sangat penting dalam penyempurnaan kebijakan dan peraturan yang ada untuk mendukung kinerja pegawai dan organisasi secara keseluruhan.

---

This study aims to analyze the effect of role stress on employee performance using linear regression and multivariate GLM with 192 respondents who served as Account Representatives and Functional Tax Auditors at the Large Tax Office and Specific Jakarta Tax Office. Role stress was measured with an instrument developed by Rizzo, House, and Lirtzman (1970), Beehr, Walsh, and Taber (1976), and Price (2001), while employee performance was measured using instruments developed by Williams and Anderson (1991) and Motowidlo and Scotter (1994).

This study found that role stress does not affect employee performance, nor does role conflict or role overload. However, role ambiguity has a significant negative impact on employee performance. This negative effect is due to the remaining confusion and uncertainty in regulations, instructions, procedures, and time allocation in the workplace. Therefore, to mitigate this negative impact, it is crucial for the organization to improve existing policies and regulations to support both employee performance and the organization as a whole."

"Penelitian ini menganalisis Reinventing Policy dalam meningkatkan tingkat kepatuhan Wajib Pajak dan penerimaan pajak di KPP Pratama Jakarta Sawah Besar Dua. Metode penelitian yang digunakan adalah kualitatif deskriptif. Data yang digunakan dalam penelitian ini adalah data primer berupa wawancara dengan beberapa pihak dari KPP Pratama Jakarta Sawah Besar Dua dan data sekunder dari Sistem Informasi Direktorat Jenderal Pajak (SIDJP). Hasil penelitian menunjukkan bahwa Reinventing Policy tidak spenuhnya meningkatkan kepatuhan Wajib Pajak. Walaupun demikian, Reinventing Policy meningkatkan penerimaan pajak.

---

This study analyzes Reinventing Policy in increasing tax payer compliance rate and tax revenue in Jakarta Sawah Besar Dua Small Tax Payers Office. The research method used is qualitative. The data used in this study are primary data in the form of interviews with some people from Jakarta Sawah Besar Dua Small Tax Payers Office and secondary data from the Directorate General of Tax Information System (SIDJP). The results showed that Reinventing Policy did not fully increase tax compliance. However, Reinventing the Policy increased tax revenue."

"Penelitian ini membahas stres kerja dan resiliensi Account Representative pada Kantor Pelayanan Pajak di Wilayah Riau dan Kepulauan Riau. Penelitian ini menggunakan pendekatan kualitatif dengan metode qualitative content analysis. Responden yang terlibat dalam penelitian ini yaitu pegawai jabatan Account Representative pada 9 Kantor Pelayanan Pajak yang tersebar di wilayah Riau dan Kepulauan Riau. Responden yang terlibat sebanyak 154 orang Account Representative. Berdasarkan analisis data dengan qualitative content analysis, terdapat dua tema besar yaitu faktor stres kerja dan faktor resiliensi. Tema faktor stres kerja terdiri dari dua kategori, yaitu kategori faktor penyebab stres dari pekerjaan dan faktor penyebab stres dari luar pekerjaan. Sedangkan tema faktor resiliensi terdiri dari kategori faktor protektif internal dan faktor protektif eksternal. Hasil perhitungan qualitative content analysis didapatkan bahwa faktor penyebab stres karena pekerjaan tertinggi ada pada faktor subkategori intrinsic to job yaitu faktor beban kerja berlebihan. Sedangkan faktor penyebab stres dari luar pekerjaan terbesar adalah faktor ekstra-organisasi yang ditunjukkan nilai terbesar adalah faktor masalah keluarga. Faktor religiusitas dan spiritualitas dengan sikap pasrah menjadi faktor protektif internal tertinggi sedangkan faktor dukungan dari orang lain dengan cara diskusi menjadi faktor protektif eksternal tertinggi.

---

This study focused on job stress and employee resilience of Account Representative at Tax Offices in Riau and Riau Islands region. This research used qualitative approach with qualitative content analysis method. Respondents that were involved in this study were Account Representative from 9 Tax Office in Riau and Riau Islands. 154 Account Representatives were involved in this study. Based on data analysis with qualitative content analysis method, there were two major themes. Those were job stress factor and resilience factor. The theme of job stress consisted of two categories, namely the categories of factors causing stress due to work and causes of stress beside of work. The theme of resilience factors consisted of internal protective factor category and external protective factor category. The results of the calculation of qualitative content analysis found that the factors of job stressor was the highest factor that caused stress in Account Representative, with the highest value was on intrinsic to job subcategory factor which high value on work overload factor while the factors causing stress from outside which the largest job was an extra organizational factor that indicated the greatest value was on family problems factor. The factor of religiosity and spirituality with surrender factor became the highest internal protective factor while the support factor of others by way of discussion became the highest external protective factor. "

"Penelitian ini bertujuan untuk megidentifikasi mekanisme internal control pada Kantor Pelayanan Pajak Pratama X dalam memitigasi risiko fraud. Proses identifikasi mekanisme internal control dilakukan dengan menggunakan konsep COSO Internal Control dan Three Lines of Defense. Penelitian dilakukan pada jabatan Account Representative dan Fungsional Pemeriksa Pajak karena kedua jabatan ini memiliki potensi risiko fraud yang lebih besar dibandingkan dengan jabatan lain pada Kantor Pelayanan Pajak X. Metode penelitian yang digunakan adalah metode deskriptif kualitatif, yaitu menggunakan data yang diperoleh berasal dari laporan-laporan pada Kantor Pelayanan Pajak X dan wawancara yang selanjutnya dianalisis menggunakan metode kualitatif. Dari data lapangan yang diperoleh, diketahui bahwa Kantor Pelayanan Pajak X masih belum optimal dalam melakukan mekanisme internal control dalam memitigasi risiko fraud. Hasil penelitian diharapkan dapat memberikan masukan dalam pengembangan mekanisme internal control sehingga risiko fraud dapat dimitigasi dengan baik.

---

This study aims to identify the internal control mechanism at the X Primary Tax Office in mitigating fraud risk. The process of identifying internal control mechanisms is carried out using the concept of COSO Internal Control and Three Lines of Defense. The study was conducted at the position of Account Representative and Tax Auditor because these two positions have the potential for a greater risk of fraud compared to other positions at the X Primary Tax Office. The research method used is a qualitative descriptive method, which uses the data obtained from reports at the X Primary Tax Office and interviews which are then analyzed using qualitative methods. From the field data obtained, it is known that the X Primary Tax Office is still not optimal in carrying out internal control mechanisms in mitigating fraud risk. The results of the study are expected to provide input in the development of internal control mechanisms so that fraud risk can be mitigated properly."

"Penelitian ini membahas mengenai evaluasi implementasi kebijakan pemisahan fungsi AR dalam upaya meningkatkan kepatuhan Wajib Pajak dalam penyampaian SPT Tahunan PPh serta mengidentifikasi upaya-upaya KPP Pratama Jakarta Tebet dalam meningkatkan kepatuhan penyampaian SPT Tahunan PPh. Evaluasi ini ditinjau menggunakan salah satu tipe kritera evaluasi implementasi kebijakan William Dunn, yaitu efektivitas. Penelitian ini merupakan penelitian kuantitatif dengan paradigma post-positivist deskriptif dan teknik pengumpulan data dengan cara studi literatur dan studi lapangan, yaitu dengan wawancara mendalam. Hasilnya adalah pada evaluasi implementasi kebijakan pemisahan fungsi AR tidak efektif meningkatkan kepatuhan penyampaian SPT Tahunan PPh KPP Pratama Jakarta Tebet. Penyebabnya antara lain (1) minimnya SDM, (2) karyawan Wajib Pajak yang belum menguasai perpajakan, (3) Wajib Pajak belum memahami ketentuan perpajakan terkait penyampaian SPT Tahunan PPh dan cara pengisiannya, (4) data Wajib Pajak sudah tidak valid sehingga menyulitkan AR untuk menghubungi dan melakukan kunjungan (visit)., (5) kurangnya kesadaran Wajib Pajak dalam menyampaikan SPT Tahunan, serta (6) masih terdapat job description diluar tugas dan fungsi yang telah ditentukan sehingga dengan adanya kebijakan pemisahan fungsi, AR yang menjalankan fungsi pengawasan tetap menjalankan fungsi pelayanan Upaya yang dilakukan AR dalam meningkatkan kepatuhan Wajib Pajak adalah 1) memberikan kemudahan penyampaian SPT Tahunan melalui media elektronik (e-filing, e-spt), (2) melakukan upaya edukatif, (3) memberikan himbauan penyampaian SPT Tahunan PPh dengan pendekatan persuasif kepada Wajib Pajak dan (4) penegakan sanksi atas keterlambatan pelaporan SPT Tahunan PPh.

---

This study discusses the evaluation of the implementation of the policy on the separation of AR functions in an effort to improve taxpayer compliance in submitting Annual Income Tax Returns and identifies the efforts of KPP Pratama Jakarta Tebet to improve compliance with the submission of Annual Income Tax Returns. This evaluation is reviewed using one of the criteria for evaluating William Dunn's policy implementation, namely effectiveness. This research is a quantitative research with a descriptive post-positivist paradigm and data collection techniques by means of literature studies and field studies, namely by in-depth interviews. The result is that the evaluation of the implementation of the policy on the separation of AR functions is not effective in increasing the compliance of the submission of the Annual Tax Return of KPP Pratama Jakarta Tebet. The reasons include (1) lack of human resources, (2) Taxpayer employees who have not mastered taxation, (3) Taxpayers do not understand tax provisions related to submitting Annual Income Tax Returns and how to fill them, (4) Taxpayer data is no longer valid, making it difficult for AR to contact and make visits., (5) lack of awareness of taxpayers in submitting annual tax returns, and (6) there are still job descriptions outside the assigned duties and functions so that with the policy of segregation of functions, AR is carrying out a permanent supervisory function. carrying out service functions The efforts made by AR in improving taxpayer compliance are 1) providing convenience in submitting Annual Tax Returns through electronic media (e-filing, e-spt), (2) making educational efforts, (3) providing an appeal for submitting Annual Income Tax Returns with persuasive approach to taxpayers and (4) enforcement of sanctions for late reporting of Annual Income Tax Return."

"This writing is aimed to describe how is the role of Account Representative (AR) in increasing tax servicing and the Taxpayer compliance after the implementation of Modem Taxation Administration System (SAPM). In this research is explained background/basic thinking of SAPM implementation at Foreign Investment Tax Office Four, for realizing the highest level of voluntary compliance, the conviction level against high taxation administration and high productivity of taxation agency. The implementation of Modem Taxation Administration System was started with the change of organization structure and taxation information system technology. Organization structure was designed based on the functions of covering servicing, inspection, supervision, collecting, objection functions, based on tax type as determined before. The most prominent change element is the establishment of Account Representative position (AR) who is responsible for servicing and supervising Taxpayer compliance. AR becomes connector between tax office and Taxpayer who is responsible for submitting taxation information effectively and professionally.

In this thesis writing is used descriptive method with qualitative and quantitative approaches, a method to uncover conditions and factual problem happened in this time. Based on said method, the research in this writing would be focused to analyze the role of AR in increasing servicing and Taxpayer compliance at Foreign Investment Tax Office Four after SAPM implementation.

The research result indicated that the role of AR in SAPM implementation at Foreign Investment Tax Office Four is very dominant and influence servicing to Taxpayer. With the existence of AR as Liaison Officer between Tax Office and Taxpayer in creating servicing and inspection functions against tax compliance becoming more effective. Even though there is some settlement of Taxpayer application out of time, but based on research, the said delay is largely caused by the lack of Taxpayer understanding level concerning the order, procedure and formal completeness which should be provided when requesting application to Foreign Investment Tax Office Four.

The role of AR in increasing Taxpayer compliance in submitting annual SPT 2004 with SPT electronic application is not optimal yet. Based on this research, many obstacles were faced by AR in executing socialization and e-SPT training against Taxpayer causing the level of Taxpayer to use e-SPT application is still low.

In order that SAPM can be done optimally for increasing tax servicing and Taxpayer compliance in submitting annual SPT at Foreign Investment Tax Office Four, can be done various efforts, with increasing the role of Account Representative (AR) in inspecting and giving taxation information to Taxpayer, maximizing the application of Sl-DJP with conducting the completing of the available system in this time, as well reconstruction and increase Human Resources quality in Foreign Investment Tax Office Four followed by the increase of moral quality in the event of developing awareness for increasing servicing to Taxpayer. With awarding good servicing to Taxpayer is expected can increase also the voluntary Taxpayer compliance, so that Foreign Investment Tax Office Four can maximize duties in the event of state income from tax sector."

"Dalam implementasi kebijakan pembentukan Account Representative terdapat berbagai permasalahan yang terjadi, sehingga perlu dilakukan analisis terhadap implementasi kebijakan tersebut. Analisis yang dilakukan dibatasi pada Kantor Pelayanan Pajak Madya Jakarta Utara. Penelitian yang dilakukan menggunakan metode penelitian kualitatif dengan desain deskriptif dan menggunakan teknik pengumpulan data berupa penelitian pustaka dan penelitian lapangan melalui pengamatan terlibat dan wawancara mendalam.Dari analisis yang dilakukan diperoleh hasil bahwa: 1) terdapat penyimpangan pengertian dari konsep kebijakan pembentukan Account Representative, 2) ditemukan banyak permasalahan yang terjadi dalam implementasinya, dan 3) telah banyak upaya yang dilakukan oleh Direktorat Jenderal Pajak dalam mengatasi permasalahan yang ada, sedangkan upaya yang dilakukan oleh Kantor Pelayanan Pajak Madya Jakarta Utara masih belum maksimal.

---

In the implementation of policy about Accounts Representative formation, there are various problems occurred, so we need to analyze the implementation of the policy. The analysis conducted is limited to the Tax Office Madya Jakarta Utara. Research conducted using qualitative research methods and descriptive design using data collection techniques such as library research and field research that involved observation and depth interviews. The analysis shows that: 1) there was a deviation from the concept of understanding policy about Account Representative formation, 2) many problems were found occur in implementation, and 3) The Directorate General of Taxes have made a lot of effort to overcome the existing problems, while efforts conducted by the Tax Office Madya Jakarta Utara still not maximal."