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"Tesis ini terdiri dari 188 halaman, 6 bab, 8 halaman daftar referensi, menggunakan sumber referensi dari 67 buku ( 1965-2009 ), 9 karya ilmiah { tesis dan disertasi ), 9 jurnal ilmiah, 15 peraturan dan kebijakan pemerintah, dan 20 sumber lain yang relevan. Tesis ini membahas mengenai keberadaan dinas intelijen di Direktorat Jenderal Pajak yang didirikan sejak tahun 2007 berdasarkan UU .No.6 tahun 1983 jo. UU No.28 tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan sebagai unit yang memberikan dukungan intelijen atas tugas Direktorat Jenderal Pajak dalam bidang pengawasan kepatuhan wajib pajak dan penegakan hukum dalam bidang perpajakan. Penelitian ini dilakukan atas Kebijakan, Organisasi, Aktivitas, Produk, Tujuan, dan Sistem Pengawasan dinas Intelijen Pajak. Penelitian ini merupakan penelitian kualitatif dengan desain deskziptif. Hasil penelitian ini menunjukan bahwa dinas intelijen pajak sejauh ini masth berada dalam tingkatan intelijen taktis (memenuhi kebutuhan masa kini), belum sampai pada tingkatan intelijen strategis (memberikan perkiraan ke masa depan). Fungsi-fungsi intelijen belum dilakukan secara menyeluruh bahkan terdapat fungsi intelijen yang belum dilakukan oleh dinas intelijen pajak. Ha! ini terlihat dari sisi kebijakan, organisasi, aktivitas, dan produk dinas intelijen pajak yang sangat bersifat taktis. Kegiatan dinas intelijen pajak lebih menyerupai kegiatan reserse kepolisian alih-alih disebut kegiatan intelijen. Penelitian ini juga menyarankan adanya suatu reformulasi kebijakan, restrukturisasi organisasi, revitalisasi peran, peningkatan kapasitas sumber daya dan juga peningkatan kerjasama dan koordinasi dalam tubuh dinas intelijen pajak agar dinas intelijen pajak dapat berperan dalam tingkatan intelijen taktis maupun intelijen strategis. Perubahan dan perbaikan ini menjadi penting agar dinas intelijen pajak dapat secara komprehensif menjalankan fungsi-fungsi intelijen yang berlaku secara universal dan memberikan dukungan penub atas tugas-tugas yang diemban oleh Direktorat Jenderal Pajak.

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The study consists of 188 pages, 6 chapters, 8 pages of bibliography, and use sources from 67 books (1965-2009), 9 theses, 9 journals, 15 laws and government policies, and 20 other relevant sources.

The concern of this study is about the existence of intelligence unit in Directorate General of Taxes (DGT) which has established since 2007 based on the mandate of Republic of Indonesia Law Number 6 of 1983 as lastly amended by Law Number 28 of 2007 concerning General Provisions and Tax Procedures as a unit that provides intelligence support for DGT in taxpayer compliance oversight and law enforcement in taxation.

The study focuses on the policies, organization, activities, products, purposes, and oversight system in DGT’s intelligence unit. The study uses qualitative method research and descriptive design approach. The findings show that DGT’s intelligence unit still plays its role in tactical intelligence level (to provide current needs), yet in strategic intelligence level (to provide firture foresight). There are only partial use of intelligence functions, in fact there is an intelligence function that has never been used yet. Those things can be seen from the policies, organization, activities, products, and purposes of the DGT’s intelligence unit that are very tactically. DGT’s intelligence unit activities just more like police investigation unit activities instead of intelligence unit activities.

This study also suggests for some policy reformulations, proposes organizational restructurization, role revitalization plans, capacity and resource improvement programs, and also cooperation and coordination schemes in DGT’s intelligence unit. Those suggestions and proposals are very important things to do in DGT’s intelligence unit so the unit can be comprehensively playing the role of intelligence unit both in tactical and strategic intelligence level just like other intelligence unit in all over the world and gives full support to the duty of DGT."

"ABSTRAKDirektorat Jenderal Pajak DJP saat ini sedang melakukan transformasi kelembagaan menuju Semi-Autonomous Revenue Authority yang sudah dicantumkan dalam Cetak Biru Transformasi Kelembagaan DJP sebagai salah satu upaya untuk mencapai target penerimaan pajak. Penelitian ini bertujuan untuk menganalisis perencanaan strategis dalam Cetak Biru Transformasi Kelembagaan yang dilakukan oleh DJP, dengan menggunakan pendekatan kualitatif. Teori yang digunakan yaitu teori administrasi pajak, transformasi organisasi, perencanaan strategis, compliance risk management, semi-autonomous revenue authority, dan fiscal blueprint. Penelitian ini menggunakan teknik pengumpulan data berupa studi literatur dan studi lapangan wawancara mendalam . Hasil penelitian menyimpulkan bahwa perencanaan strategis dalam penerapan cetak biru transformasi kelembagaan DJP sudah terlaksana baik dalam bidang strategic plan, IT dan HR plan, communication, hiring dan training, restructuring dan reengineering, dan budget allocation.

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ABSTRACTDirectorate General of Taxes is doing institutional transformation to Semi Autonomous Revenue Authority which has been set in Institutional Transformation Blueprint Directorate General of Taxes as one of the efforts to achieve the tax revenue target. This research aims to analyze strategic plan on institutional transformation blueprint that done by Directorate General of Taxes, using qualitative approach. The theories used in this research are tax administration, institutional transformation, strategic plan, compliance risk management, semi autonomous revenue authority, and fiscal blueprint. This research is using data collection of literature study and field research in depth interview . The result shows that strategic plan on institutional transformation blueprint Directorate General of Taxes had been done well including strategic plan, IT and HR plan, communication, hiring and training, restructuring and reengineering, also budget allocation."

"Penelitian ini bertujuan untuk menganalisis modus penghindaran pajak Wajib Pajak Orang Pribadi WP OP atas penghasilan dan kepemilikan aset di negara tax haven dengan melakukan studi kasus di Direktorat Jenderal Pajak DJP . Penelitian dilakukan dengan wawancara terhadap para praktisi di DJP yang membidangi sektor Orang Pribadi dan membahas tiga kasus tentang penghasilan capital gain atas transaksi pengalihan saham, deemed dividend, penghasilan sehubungan dengan pekerjaan dan kepemilikan aset di negara tax haven. Kesimpulan dari penelitian ini adalah DJP telah melakukan tahapan identifikasi data sampai dengan tindak lanjut untuk penggalian potensi pajak atas penghasilan dan kepemilikan aset di negara tax haven secara efektif dengan memanfaatkan berbagai sumber data eksternal yang relevan.

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The purpose of this research is to analyze individual tax evasion for income and asset ownership in tax haven country by conducting case study in Directorate General of Taxes DGT. This research is conducted by interviewing some individual tax experts in DGT and had discussed three cases like capital gain from stock acquisition, deemed dividend, remuneration and asset ownership in tax haven country. It is concluded that DGT analysis has efficiently conducted from data identification to follow up prrocess by utilizing and maximizing some relevant external data sources. "

"Penelitian ini bertujuan untuk mengetahui kemanfaatan Kring Pajak 500200 sebagai sarana bagi Direktorat Jenderal Pajak dalam mewujudkan pemerintahan yang bersih (clean goverment) dan menerapkan tata kelola pemerintahan yang baik (good public governance) dengan dukungan dan partisipasi masyarakat. Hasil penelitian menunjukkan bahwa Kring Pajak 500200 mampu memberikan kontribusi bagi Direktorat Jenderal Pajak dengan menyediakan saluran bagi partisipasi masyarakat dalam penyusunan peraturan, peningkatan pelayanan dan clean goverment. Kring Pajak 500200 juga merupakan perwujudan responsiveness Direktorat Jenderal Pajak dalam memenuhi kebutuhan masyarakat atas informasi perpajakan dan menyampaikan pengaduan. Beberapa saran yang diajukan penulis adalah menjalankan fungsi pemberian informasi aktif, menciptakan saluran formal partispasi masyarakat, sosialisasi Kring Pajak 500200, segragasi kewenangan AR dan Kring Pajak 500200.

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Kring Pajak 500200, good public governance,Objective of these study is to discover facts of usefulness of Kring Pajak 500200 as a tool of Directorate General of Taxes inorder to imply clean goverment and good public governance with public support and paricipation. The result show that Kring Pajak 500200 is able to giving line to participate in regulation forming, increasing service level, and clean government. Kring Pajak 500200 also a responsviness of Directorate General of Taxes's to public needs of taxation information and complaint center. Some inputs to Kring Pajak 500200 are run information delivery actively, create formal line to Tax Regulation Directorate, beter socialization of Kring Pajak 500200, segregation authority between AR and Kring Pajak 500200."

"Penelitian ini bertujuan untuk mengetahui tingkat penerimaan perpajakan dan kepatuhan wajib pajak serta permasalahan yang masih ditemui setelah adanya pemisahan fungsi Account Representative. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan studi kasus di Direktorat Jenderal Pajak.Batasan penelitian ini hanya data penerimaan dan kepatuhan penyampaian SPT Tahunan tahun 2014 sampai dengan 2016 dengan tiga Kantor Pelayanan Pajak Pratama yang menjadi objek penelitian serta adanya program Tax Amnesty di pertengahan tahun 2016 sehingga kurang mencerminkan kondisi setelah pemisahan fungsi Account Representative.Penelitian ini menyimpulkan bahwa setelah adanya pemisahan fungsi Account Representative, penerimaan perpajakan maupun kepatuhan wajib pajak mengalami peningkatan walaupun belum optimal. Selain itu masih ditemukan permasalahan yang dihadapi oleh Account Representative setelah adanya pemisahan fungsi ini.

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This study aims to determine the level of tax revenues and taxpayer compliance and problems that are still encountered after the separation of Account Representative functions. The research method used in this research is qualitative method with case study approach in Directorate General of Taxes.

Limitations of this study only data acceptance and compliance submission of Annual SPT 2014 to 2016 with three Primary Tax Office which became the object of research and the Tax Amnesty program in mid-2016 so less reflect the conditions after the separation of Account Representative functions.

This study concludes that after the separation of Account Representative functions, tax revenues and taxpayer compliance have increased although not optimal yet. In addition, there are still problems encountered by Account Representative after the separation of this function."

"Pemeriksaan pajak merupakan salah satu bentuk penegakan hukum yang dilakukan oleh Direktorat Jenderal Pajak Jenderal Pajak (DJP) untuk meningkatkan kepatuhan wajib pajak. Objek pemeriksaan pajakKualitas adalah bahan baku yang dibutuhkan DJP untuk pemeriksaan pajak dapat berjalan secara efektif. DJP telah membentuk Komite Perencanaan Audit yang memiliki: kewenangan untuk menetapkan objek pemeriksaan mutu. Objek inspeksi wajib memenuhi 4 (empat) variabel yaitu indikasi ketidakpatuhan wajib pajak, modus Ketidakpatuhan Wajib Pajak, potensi tax/tax gap, dan tingkat kolektibilitas. Penelitian inimenggunakan pendekatan kualitatif yang bertujuan untuk menganalisis kualitas variabel pemilihan objek pemeriksaan pajak. Hasil penelitian ini menunjukkan bahwa pemilihan objek pajak merupakan proses penting yang harus dilakukan agar DJP dapat memperoleh objek tersebut pemeriksaan yang berkualitas dalam rangka meningkatkan upaya pemeriksaan pajak.Tax audit is one form of law enforcement carried out by the Directorate General of Taxes General of Taxes (DGT) to improve taxpayer compliance. Tax inspection object Quality is the raw material needed by DGT for tax audit can run effectively. DGT has established an Audit Planning Committee which has: authority to determine the object of quality inspection. Mandatory inspection object fulfills 4 (four) variables, namely an indication of taxpayer non-compliance, mode ofTaxpayer non-compliance, potential tax/tax gap, and collectibility level. This research using a qualitative approach that aims to analyze the quality of the variables selection of tax audit object. The results of this study indicate that the selection of tax object is an important process that must be carried out so that the DGT can obtain the objectquality audits in order to improve tax audit efforts."

"Laporan magang ini berisi evaluasi mengenai persiapan PT ABC dalam pengisian SPT PPh badan untuk PT IPI sesuai dengan kepatuhan terhadap Pedoman Direktorat Jenderal Pajak. Evaluasi yang dilakukan dalam laporan ini bertujuan untuk menilai Alur Pelaporan SPT PPh Badan di PT ABC, input awal ke Formulir 1771, equalisasi pajak, dan klarifikasi data yang diajukan oleh klien. Selain itu, aspek penting dari laporan magang ini adalah identifikasi perbedaan antara ringkasan penerimaan Pajak Penghasilan Pasal 23 dan jumlah biaya bunga. Berdasarkan evaluasi yang dilakukan, praktek-praktek ini sesuai dengan peraturan yang ada serta memfasilitasi layanan yang menyeluruh. Lebih dari sekadar evaluasi, laporan magang ini juga mencakup penilaian diri yang kritis yang dilakukan oleh magang selama masa kerja mereka di PT ABC. Latihan introspeksi ini adalah bagian integral dari proses pembelajaran yang berkelanjutan, membentuk dasar yang kuat untuk kemajuan profesional mereka di masa depan.

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This internship report contains a review of PT ABC’s preparation of corporate tax returns for PT IPI according to the compliance towards Directorate General of Taxes Guidelines. The evaluation carried out in this report is aimed at assessing the Corporate Tax Return Reporting Flow at PT ABC, initial input to Form 1771, tax equalization, and clarification of client’s submitted data. Additionally, a significant aspect of this report is the identification of the difference in Income Tax Article 23 receipt summary and the amount of interest expense. Based on the evaluation carried out, these practices are in accordance with the existing regulations as well as facilitating a thorough service. Beyond mere evaluation, this internship report constitutes a critical self-assessment carried out by the intern during their tenure at PT ABC. This introspective exercise is an integral part of their continuous learning process, forming a robust foundation for their future professional progression."

"Penelitian ini ditujukan untuk menguji pengaruh profesionalisme Penyidik Pajak dan budaya organisasi terhadap kinerja penyidik. Variabel-variabel yang digunakan dalam penelitian ini bersumber dari penelitian sebelumnya dan teori yang telah dipublikasikan. Penelitian ini adalah penelitian kuantitatif dan bersifat deduktif. Penelitian dilakukan terhadap Penyidik Pajak yang berada di Direktorat Intelijen dan Penyidikan. Penelitian menggunakan sampel sebanyak 50 responden. Data diolah dan dianalisis dengan menggunakan SPPS. Hasil penelitian menunjukkan bahwa profesionalisme penyidik pajak berpengaruh secara positif dan signifikan tehadap kinerja penyidik, budaya organisasi berpengaruh secara positif dan signifikan tehadap kinerja penyidik, kemudian profesionalisme penyidik pajak dan Budaya Organisasi secara bersama-sama berpengaruh secara positif dan signifikan tehadap kinerja Penyidik. Hasil penelitian tersebut mengindikasikan bahwa untuk dapat meningkatkan kinerja penyidik, yang pada akhirnya akan berimbas terhadap kinerja organisasi penyidikan maka faktor profesionalisme, budaya organisasi perlu diperhatikan karena terbukti faktor-faktor tersebut berpengaruh terhadap kinerja pegawai.

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The study aims to examine the effect of tax investigators professionalism and organizational culture on the performance of tax investigation. It employed several variables which were derived from previous research and theories. The research is quantitative and deductive in nature. The research subject were tax investigators within the Directorate of Intelligence and Investigation.

The study used sample of 50 respondents. Data were processed and analyzed using SPPS. The result showe that tax investigators profesionalism has a positive and significant effect towards tax investigation performance, organizational culture has a positive and significant effect towards investigation performance performance, and profesionalism and organizational culture altogether positively and significantly impact the performance of tax investigation.

The results indicated that to improve the performance of tax investigators which, in turn affects the performance of the investigative organizations both profesionalism and organizational culture need to be carefully considered given of the evidence that these factors influence the performance of the investigators."

"ABSTRACTPenelitian ini membahas mengenai kualitas pelayanan informasi yang diberikan oleh Direktorat Jenderal Pajak melalui akun Twitter @kring_pajak. Kualitas layanan diukur menggunakan lima dimensi SERVQUAL yaitu tangible, reliability, responsiveness, assurance, dan empathy. Metode penelitian yang digunakan adalah metode kuantitatif dengan teknik pengumpulan data mixed method, yaitu dengan penyebaran kuesioner online yang diambil menggunakan teknik accidental sampling pada pihak yang menggunakan layanan akun Twitter @kring_pajak dan wawancara mendalam. Hasil penelitian ini menunjukkan bahwa pelayanan informasi perpajakan yang diberikan oleh DJP memiliki kualitas yang sangat baik dan sudah sangat memuaskan penggunanya karena berdasarkanhpengukuran yanghdilihathdari 5 dimensi dan 24 indikator yang ada di dalam kuesioner, diperoleh nilai tingkat kesenjangan kualitas pelayananhyanghdirasakan dari pengguna akun Twitter @kring_pajak terhadap kualitashpelayanan yanghdiberikan oleh DJP adalah sebesar positif 0,20.

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ABSTRACTThis study discusses the quality of information services provided by the Directorate General of Taxes through the @kring_pajak Twitter account. Service quality is measured using five SERVQUAL dimensions, namely tangible, reliability, responsiveness, assurance, and empathy. The research method used is a quantitative method with mixed method data collection techniques, by distributing online questionnaires taken using accidental sampling techniques to those who use the Twitter account @kring_pajak and interviews. The results of this study indicate that tax information services provided by DGT have very good quality and are very satisfying for users because based on measurements seen from 5 dimensions and 24 indicators in the questionnaire, the level of service quality perceived by users of the @kring_pajak Twitter account is obtained against the quality of services provided by DGT is positive at 0.20.."

"Monetary crisis on mid 97 in Indonesia have evolved to multidimentional crisis becoming a a dark beginning for economic and business in Indonesia. Now, eventhough Indonesia has recovered bit by bit but the effect of the crisis still impacting on Indonesia economic many companies suffer from financial loss and many companies also go in bankruptcy. Meanwhile, it's a company obligation to pay tax and our duty as a good citizen for developing our country economic.These matters often became a dilemma for a company, especially for a company in recovery and reorganizing state. Because of these matters, we need tax planning to minimize tax that have to pay company has to pay , but all of that have to be under tax regulation.

The purpose of this thesis are to explain about tax planning for taxpayer using regulation abot right of the taxpayer, which is handled by regulations. Because this thesis using case study of PT X, so we only observed tax planning action of PT X such as : revaluation of fixed assets and import tax-free according to PPh article 22. Beside that the purpose are to analyze PT X Tax Planning whether in the tax regulation or not and analyzing the tax saving of PT X by using PT X right as a taxpayer.

The type of research we use in this thesis are descriptive analytic with data gathering such as field research and library research which is from literature books, magazine, journal, tax regulation, ministerial regulation, letter of taxation directory general and intents interview under strictly guidance with auditor of company PT X, Tax Consultant, Tax Authority, and scholars.

Some research finding are ; (1)Tax planning from PT X using tax free PPh article 22 and revaluation of fixed assets are the right of PT X as a taxpayer, (2) Tax planning mechanism iifom PT X still under the tax regulation, because it isn?t violating the tax regulation, (3) Income tax saving from PT X, using taxpayer right such as import tax free PPh article 22 and revaluation of fixed assets causing a good significan result. With import tax Hee PPh article 22, PT X has made good efficiency of cash How and time value of money. By using outgoing fund in investment, PT X will gain retum for the investments. Revaluation of Fixed assets is very efficient for optimizing loss carry-forward, avoiding the PPh article 25 (board). Besides, in the future PT X can charge the depreciation cost from the fixed assets reevaluating so can decreased the total debt.

From the explanation above, the recommendation for PT X is the company has to increased the understanding about taxation regulation due to tax planning, and follow up with all changes, So PT X could find a good opportunity from tax planning and PT X could gain tax saving. In the other side, Goverment has also increased the competency of appraisal and giving import tax free PPh article 22 selectively."