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"Penelitian ini bertujuan untuk menganalisis pendelegasian wewenang dan pengaruhnya terhadap efektivitas pelaksanaan tugas pada Kantor Wilayah DJP Jakarta III. Pendelegasian wewenang merupakan variabel bebas sedangkan efektivitas pelaksanaan tugas sebagai variabel terikat. Pendelegasian wewenang dibedakan menjadi dua, yaitu pendelegasian wewenang langsung dan pendelegasian wewenang tidak Iangsung.Pendelegasian wewenang atau delegasi atau pelimpahan adalah memberikan wewenang dari seorang manajer atau kesaluan organisatoris tertentu kepada manajer atau kesatuan organisatoris Iainnya untuk melaksanakan tugas-tugas khusus atau mempercayakan tanggung jawab dan wewenang kepada orang lain dan menetapkan pertanggungjawaban untuk hasil-hasil. Sementara efektivitas itu sendiri adalah melaksanakan sesuatu yang benar dalam memenuhi kebutuhan organisasi.Metode penelitian ini menggunakan metode deskriptif korelasional dengan mengambil sampel sebanyak 41 responden yng diambil dengan teknik penghitungan prosentase populasi. Pengumpulan data dilakukan dengan kuesioner dan wawancara yang selanjutnya data dianalisis dengan menggunakan analisis deskriptif dan statistik (penghitungan korelasi dan model persamaan regresi) dengan menggunakan program SPSS versi 12.0. Dari hasil analisis deskriptif diperoleh gambaran secara umum pendelegasian wewenang dan efektivitas pelaksanaan tugas pegawai tergolong baik. Hasil pengujian hipotesis menunjukkan bahwa secara parsial (sendiri-sendiri) maupun bersama-sama pendelegasian wewenang langsung dan tidak langsung memiliki pengaruh positif dan signifikan dengan efektivitas pelaksanaan tugas.Pendelegasian wewenang langsung mempunyai pengaruh yang signifikan (r1 = 0,848) terhadap efektifitas pelaksanaan tugas dan pendelegasian wewenang tidak langsung mempunyai pengaruh yang signifikan (r2 = 0,785) terhadap efektifitas pelaksanaan tugas. Nilai koefisien korelasi berganda (R) sebesar 0,896, dengan nilai F-hitung = 77,468 > F-tabel = 3,25 dan nilai t-hitung X1 dan X2 > t-tabel, yang berarti bahwa baik secara bersama-sama maupun secara sendiri (parsial) variabel pendelegasian wewenang langsung (X1) dan variabel pendelegasian wewenang tidak Iangsung (X2) memberikan sumbangan atau pengaruh yang signifikan terhadap efektivitas pelaksanaan tugas (Y) pada Kanwil DJP Jakarta III.Dengan demikian berdasarkan karakter pekerjaan/tugas yang ada pada Kanwil DJP Jakarta III, maka untuk meningkatkan efektivitas pelaksanaan tugas pokok dan fungsi organisasi, pimpinan Kanwil DJP Jakarta III dapat menerapkan teknik pendelegasian wewenang secara langsung untuk pekerjaan yang tidak terkait Iangsung dengan pelayanan kepada Wajib Pajak, sedangkan untuk pekerjaan yang terkait langsung dengan pelayanan kepada Wajib Pajak dapat diterapkan teknik pendelegasian wewenang secara tidak langsung.

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This research is aimed to analyze the delegating authority and its influence towards effectiveness of the job implementation at Kanwil DJP Jakarta III (regional office). The delegating authority is placed as independent variable, whereas effectiveness of the job as dependent variable. This delegating authority is differed into two - delegating direct authority and delegating indirect one.The delegating authority or delegation or what overflows is to give authority from a manager or unity of selected organisatoris to manager or unity of other organisatoris to execute special duties or entrust authority and responsibility to others and specify responsibility for pickings. Whereas itself effectiveness is to execute something right in fulfilling requirement of organization.This research was made based on the method of descriptive correlation by taking samples as much as 41 respondents through the population percentage counting technique. Data collecting is done by giving questionnaires and interviewing which then data analyzed by using statistical and descriptive analysis (enumeration of model and correlation equation of regression) by using program of SPSS version 12.0.The descriptive analysis result showed that generally, the delegating authority and the effectiveness of working performance of subjects could be characterized as good. The significant connection between delegating direct authority and effectiveness of working performance are shown by the coefficient correlation figures (r1= 0,848) and the significant connection between delegating indirect authority and effectiveness of working performance are shown by the coefficient correlation figures (r2=0,848). The figures of multiple coefficient correlation (R) as much as 0.896 by F-sum = 77.468 > F-table = 3.25 and the value t-sum X1 and X2 > t-table which means that either it is done all together simultaneously or individually ( partial ), the variable of delegating direct authority (X1) and the variable of delegating indirect authority (X2) giving contribution or significant influence on the effectiveness of working performance (Y) to Kanwil DJP Jakarta III.Thus based on the job character within Kanwil DJ P Jakarta III in order to improve the effectiveness of main job performance as well as function of organization, the leader of Kanwil DJP III is suggested to implement the technique of delegating direct authority for some particular job which are not directly related to the tax payer service. While for some job that are directly related to tax payer service are suggested to implement the technique of delegating indirect authority."

"Perubahan sistem perpajakan dari sistem official assessment ke sistem self assessment memunculkan kelemahan-kelemahan, salah satunya adalah menghendaki adanya pengawasan yang cukup dari administrasi perpajakan. Pemeriksaan sebagaimana diamanatkan oleh Undang-Undang Perpajakan adalah salah satu cara untuk melakukan pengawasan. Jumlah tenaga pemeriksa (auditor) yang terbatas dan jumlah wajib pajak yang meningkat (auditee) akan mempengaruhi beban kerja pemeriksa. Penelitian ini bertujuan untuk mengetahui beban kerja fungsional pemeriksa pajak di Kantor Pelayanan Pajak (KPP) PMA Satu, Dua dan Empat meliputi persepsi fungsional pemeriksa pajak terhadap beban kerjanya, jumlah Surat Perintah Pemeriksaan (SPP) rata-rata yang dapat diselesaikan dan jumlah kebutuhan fungsional pemeriksa pajak menurut standar waktu bekerja. Beban kerja merupakan jumlah kemampuan mental dalam memproses atau sumber daya lainnya dan jumlah yang diperlukan untuk suatu penugasan dalam waktu tertentu. Pengertian beban kerja ini mengandung dua dimensi yaitu kuantitatif dan kualitatif. Dimensi kuantitatif merupakan jumlah pekerjaan dibanding sumber daya yang mengerjakan dalam waktu tertentu. Dimensi kualitatif adalah bagaimana respon pekerja terhadap pekerjaannya, apakah pekerjaan menjadi membebaninya atau terlalu ringan baginya.Penelitian ini menggunakan metode kualitatif deskriptif. Guna memudahkan dalam mengidentifikasi persepsi fungsional pemeriksa pajak terhadap beban kerjanya digunakan pengolahan data dengan skala likert. Teknik analisis data menggunakan analisis beban kerja (workload analysis). Hasil analisis menunjukkan bahwa volume pekerjaan saat ini tidak sebanding dengan jumlah pemeriksa, sehingga tekanan terhadap pemeriksa tinggi. Jumlah SPP rata-rata yang dapat diselesaikan melebihi standar waktu kerja, dan mendesaknya penambahan fungsional pemeriksa pajak di tiga KPP ini. Tetapi, mayoritas responden menurut job characteristic model mempersepsikan kebijakan administrasi perpajakan saat ini masih memberikan motivasi yang kuat untuk bekerja. Motivasi bekerja lebih kepada tanggungjawab untuk menyelesaikan pekerjaan karena jatuh tempo yang berakibat sanksi. Saran penelitian ini adalah diperlukan kebijakan administrasi perpajakan untuk menambah jumlah fungsional pemeriksa pajak dengan mempertimbangkan analisis beban kerja menurut standar waktu kerja Departemen Keuangan RI, volume serta kompleksitas Wajib Pajak yang diperiksa, spesialisasi pemeriksa, serta signifkansi penerimaan negara."

"To prepare reliable human resource in face of change of social condition, Indonesia economics and politics have expanded very quickly, hence Regional Office Directorate General lease Java Part of West of 1 as one of the organizational unit of public have to precisely in taking policy related to development of human resource, for example in the case of training and education, compensation, and improvement of motivation.Education and training of human resource represent strategic activity to develop human resource so that can think, behaving, and acting by professional in order to giving service to society. Education and training of human resource burden the make-up of ability and also attitude repairing to people who put hand to a[n organization. Of organizational side is make-up of ability and repair of attitude which is through Education and training of human resource have to be addressed to increase performance so that organization can enjoy its benefit.Compensation interpreted as all appreciation form or reward given by company for replacement of officer performance which consist of compensation form of financial direct, like fundamental salary, incentive, bonus, and compensation form non indirect financial, like insurance guarantee and other subsidies. And compensation form non financial like interesting work of enthusiasm, work challenge, responsibility, adequate confession of reached achievement, and also the existence of opportunity of promotion to officer which have potency or other beneficial opportunity.Motivation represent one of the important factor in executing a[n work. Difference of motivation make each and everyone behavior of me, showing off, and reacting to differ at one particular work. Beside that, high lower him motivate someone also have an in with its labour capacity. The increasing of motivation will improve labour capacity, conversely lower motivation him will degrade labour capacity.Performance is level or achievement ability of reached job by officer in executing its duty relate at conditions which have been determined to cover : (1) stipulating of job standard, (2) assessment of performance of actual employees in relation with standard, ( 3) bait to return to employees with a purpose to motivate pertinent to eliminate decline of performance.This research aim to to know how far relation between training and education, compensation, and motivation with make-up of human resource performance. Population of this research is all officer of Regional Office Directorate General lease Java Part of West of I, while amount of sampel counted 42 officer. To obtain accurate data, source of its data is in the form of obtained primary data through research of field by giving quesioner. Beside that data obtained from source of data of secunder, covering literature, report and or result of relevant research. For the assessment of performance used by interest standard specified by Head Department Officer of State To know how far relation between training and education, compensation, and also motivate to performance, data analysis the used correlation analysis.From result of research indicate that there are relation which strong enough between training and education, compensation, and motivation with make-up of human resource performance. Pursuant to result of research, following some policy suggestion which possible can be taken to relate to development of human resource at Regional Office Directorate General lease Java Part of West of I, hence executor of training and education have to be planned better, adapted for by requirement of goodness requirement of organization and also requirement of officer of itself, giving of compensation require to get serious attention, and also motivate officer have to always improved officer to have the spirit and loyalitas in running its duty."

"ABSTRAKTax-related disputes with the Directorate General of Tax can be settled through the institution of objection, correction of tax assessment and administrative sanction reduction. The institution of objection, for the tax payer has been used within the scope of creating the agreement between the duties and rights of a taxpayer in looking for justice as the motivation of the performance of his/her tax obligation. The role of the institution of objection for the Directorate General of Tax sometimes creates dualism between the realization of tax collection by observing the rights of the tax payer. While tax disputes are inevitable in the interaction betweenthe Taxpayers and the Directorate General of Tax, in the task of securing the state revenue in tax sector. In a line with the increased trends of appealing with the Tax court, this can be an indicator that the institution of objection has not satisfied the taxpayers who bringtheir tax disputes for settlement. The settlement by the institution of objection at the Directorate General of Tax instance has not given the desired results, therefore must be appealed. So has not The Southern Jakarta Regional Office of Directorate General of Taxes, the increase has been quantitatively and qualitatively filed in theinstitution of objection as the effort of settling the tax dispute. From the trend of the dossier of objection cases filed within the last two (2) years, the objection with respect to Value Added Tax have dominated the dossiers of objection filed with The Southern Jakarta Regional Office of Directorate General of Taxes. From the entered 636 dossiers of objection, 468 of them have been objection related to Value AddedTax while 96.3% have been rejected by various reasons and major parts of them are being appealed. This research depicts anything that may be the causes of the rejection after the formal and material examination of the dossier of objection by the examiner. In addition to the problems that may arise to the rejection of the objection.This research applies descriptively qualitative method as the approachexpected to give comprehensive understanding regarding the institution of objection and the consequences of the implementation of the institution in the settlement of the tax disputes. By case studies in The Southern Jakarta Regional Office of Directorate General of Taxes , one can comprehensively find the roles of the taxpayers inempowering the institution of objection to satisfy the rights of the taxpayer. From this research, depiction may be taken that formal and material examinations have been conducted, however the rejection has still dominated total dossier of objection filed The Southern of Jakarta Regional Office of Directorate General of Taxes. The reasons for the rejection have been based on the examiner is not in agreement with the Taxpayer due to the lack of supporting proper evidences grounding the arguments of the objection. In addition, there have been also examiners who had no nerve to make any decisions since the disputed matters are not regulated in the tax regulation or due to many interpretation of the implementation of the laws. Here, the Directorate General of Tax sometimes prioritizes its interest as an institution authorized to collect or withhold taxes. Not all implementation of the tax regulations in the field can be easily exercises by the taxpayers, can?t it. When such matter arises from the assessment that exceeds the ability of the taxpayer to pay, the taxpayer will take advantages of the institution of objection.Should the Directorate General of Tax reject the objection, the Taxpayer will surely appeal. Appeal requirements and procedures require the taxpayers to be more patient pending the decision of the Tax Court that burdening their financial condition, by the advance payment of the assessed amount of the disputed tax. After thetaxpayers win the case at the Tax Court instance, the interest, as the laws may grant, will not immediately be enjoyable by the Taxpayers. Even the Tax Service Office will wait for the demand from the taxpayer regarding the interest. This indicates that not all decision of Tax Court is performed by the Directorate General ofTax. Weak supervision and control of the management may reflect the nonresponsiveness of the Directorate General of Tax toward the rights of taxpayers. Therefore, the Author recommends, that the institution of objection should be managed beyond the Directorate General of Tax to empower this institution proportionally and objectively to distance it from the influence of the duties of theDirectorate General of Tax, raising public funds through tax. In addition to the more standardized operational procedures to provide legal certainty, in preceding the objection at the Directorate General of Tax, another recommendation is that the examiners should be filled with more competent human resources on the basis of knowledge on the tax regulations and the more complex development of businesssector. So should the interest, better coordination between the Tax Court and the Directorate General of Tax is required, in the form of decision, of payment, of interest incorporated in the appellate decision granting the appeal of the taxpayers, thereforecan be enforced entirely without ignoring a standard mechanism in a standard operational procedure. "

"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.

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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."

"Penelitian ini bertujuan untuk merencanakan masa depan reformasi administrasi perpajakan dalam rangka mewujudkan administrasi perpajakan yang diinginkan di masa depan, yaitu menuju Good Governance. Masa depan yang diproyeksikan, ditentukan oleh kegiatan yang ada dan orang atau institusi yang berperan dalam reformasi administrasi perpajakan, sehingga skenario administrasi perpajakan dapat tercapai. Proses deskriptif untuk menaksir masa depan ini disebut sebagai perencanaan ke depan (forward process). Hasil yang diinginkan dicapai dilakukan dengan menerapkan berbagai kebijakan untuk mempengaruhi para pelaku untuk menghilangkan segala masalah ke arah masa depan ini. Proses normatif atau perspektif ini disebut perencanaan balik (backward process), Dalam rangka mencapai keefektifan yang lebih besar dalam perencanaan, kedua proses itu dapat dikombinasikan. Perencanaan ke depan-balik tersebut dapat dijelaskan sebagai berikut. Pertama, masa depan yang mungkin terjadi diproyeksikan melalui perencanaan ke depan (forward). Lalu suatu masa depan yang mungkin terjadi diproyeksikan melalui perencanaan ke depan. Kedua, masa depan yang mungkin terlaksana dan diinginkan, dihipotesiskan, dan kebijakan yang perlu untuk mencapainya ditetapkan melaiui perencanaan balik (backward).Proses perencanaan ini menggunakan metode Analytical Hierarchy Process (AHP). Pendekatan AHP dilakukan secara analisis dengan menggunakan program komputer Expert Choice. Data isian kuesioner tersebut akan diolah lebih lanjut dengan menggunakan software Evaluation and Choice. Hasil dari software tersebut akan dianalisis untuk menguji hipotesis yang diajukan pada awal penelitian ini. Pendekatan Analytic Hierarchy Process (AHP) dapat membantu pemecahan yang kompleks dengan mempergunakan data primer yang melibatkan tenaga ahli. Di samping itu, pertimbangan utama pemakaian AHP dalam karya akhir ini adalah untuk menampung sebanyak-banyaknya aspirasi yang ada daiam era reformasi yang berpengaruh pada semua sektor dan kegiatan di Indonesia. Model AHP merupakan model perencanaan yang demokratis dan desentralisasi serta bersifat bottom up. Sifat demokratis ditunjukkan Iewat proses konsensus dalam penentuan persepsi dari kelompok responden, dan selain pemerintah, pihak Iain juga diikutsertakan sehingga ada demokratisasi dalam proses pengambilan keputusan.Kerangka teori yang digunakan dalam penelitian ini adalah konsep pajak dan pelayanan publik, reformasi administrasi, reformasi administrasi perpajakan, reformasi administrasi perpajakan menuju good governance, dan reformasi administrasi perpajakan di beberapa negara. Konsep reformasi administrasi perpajakan menuju good governance merupakan kerangka acuan untuk memperbaiki kerusakan dasar institusional pengelolaan maupun distribusi berbagai sumber daya yang ada dalam masyarakat. Paradigma good governance menekankan arti penting kesejajaran hubungan antara institusi negara, pasar, dan masyarakat. Usaha perwujudan good governance dilakukan melalui sinergi antara Iain institusi negara/pemerintah, swasta, dan masyarakat.Hasil penelitian menunjukkan bahwa dalam rangka mencapai masa depan yang mungkin terjadi yang diproyeksikan melalui perencanaan ke depan (forward) diketahui bahwa pihak yang paling berperan dalam reformasi administrasi perpajakan adalah pihak Direktorat Jenderal Pajak dengan salah satu kegiatan utama yang tengah dilaksanakannya yang dapat mendorong terwujudnya administrasi perpajakan berbasis teknologi informasi adalah Sistem Administrasi Perpajakan modern (SAPM). Berdasarkan hasil backward process dari para responden diketahui bahwa untuk mencapai administrasi perpajakan yang diinginkan di masa depan yaitu administrasi perpajakan berbasis teknologi informasi tersebut diperlukan kebijakan restitusi pajak tanpa pemeriksaan dalam rangka mengatasi masalah yang cukup mendesak yang dapat menganggu tujuan yang diharapkan, yaitu permasalahan rumitnya prosedur perpajakan. Melalui penerapan forward-backward planning dengan menggunakan Analytical Hierarchy Process (AHP) diharapkan dapat mewujudkan reformasi administrasi perpajakan yang diinginkan bersama sehingga perpajakan di Indonesia dapat berjalan dengan baik, aman, dan selaras dengan kepentingan semua pihak."

"Kantor Wilayah VII Direktorat Jenderal Bea dan Cukai Jakarta I adalah salah satu kantor pabean yang telah menerapkan e-government pada proses pelayanan impor. Tujuan dari penelitian ini adalah untuk menguji pengaruh e-government terhadap upaya pelaksanaan good governance pada Kantor Wilayah VII Direktorat Jenderal Bea dan Cukai Jakarta I. Teori yang mendasari penelitian ini adalah teori disampaikan oleh Magno dan Serafica (2001) bahwa teknologi komunikasi dan informasi dapat meningkatkan good governance dalam tiga hal, yaitu pertama, peningkatan transparansi, informasi, dan akuntabilitas. Kedua, memfasilitasi partisipasi publik dalam pembuatan keputusan. Ketiga, meningkatkan efisiensi pelayanan publik. Variabel yang diukur dalam penelitian ini adalah variabel bebas penerapan e-government dengan indikator : teknologi komunikasi dan informasi, perubahan organisasi, dan aplikasi dalam pelayanan publik. Variabel terikat dalam peneilitian ini adalah good governance dengan indikator : partisipasi publik, akuntabilitas publik dan transparansi. Hipotesis yang dijukan dalam penelitian ini adalah terdapat pengaruh positif e-government terhadap upaya pelaksanaan good governance pada Kantor Wilayah VII Direktorat Jenderal Bea dan Cukai Jakarta I. Metode penelitian yang digunakan adalah metode penelitian survey deskriptif analitik. Sementara itu instrumen pengumpulan data disusun dalam angket yang menggunakan skala model Likert. Analisis hubungan antar variabel dilakukan dengan menggunakan analisa korelasi Spearman rho. Populasi penelitian ini adalah importir/perusahaan yang melakukan importasi paling sedikit 1 (satu) kali dalam sebulan di Kantor Pelayanan Bea dan Cukai Tanjung Priok I,II dan III, sejumlah 1.850 perusahaan. Sedangkan sampel sejumlah 185 responden diambil dengan metode simple random sampling. Hasil penelitian menunjukkan adanya hubungan positif antara penerapan e-government dengan upaya pelaksanaan good governance. Hubungan positif tersebut ditunjukkan dengan hasil analisis statistik dengan koefisien korelasi (r) = 0,562. Walaupun terdapat hubungan antara penerapan e-government dengan good governance, namun penerapan e-government bukan satu-satunya faktor yang berpengaruh. Faktor-faktor yang dimungkinkan berpengaruh antara lain sumber daya manusia namun tidak dilakukan penelitian terhadap faktor-faktor tersebut.

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Regional Office VII of Directorate General of Customs and Excise Jakarta I is the customs office that implemented e-government on import service procedure. The objective of this research is to examine the impact of the e- government toward Good Governance Implementation on Regional Office VII Directorate General of Customs and Excise Jakarta I .

This research based on Magno and Serafica theory (2001) : IT promotes good governance in three basic ways: First, by increasing transparency, information, and accountability. Second, by facilitating accurate decision-making and public participation; and third by enhancing the efficient delivery of public goods and service.

Variables of research are : dependent variable is implementation of e-government with indicators : information and communication technology, reorganization process, and application on public services. Independent variable is good governance, with indicators : public participation, accountability, and transparency. The hypothesa of this research is : There is a positive impact of the e-government toward good governance Implementation on Regional Office VII Directorate General of Customs and Excise Jakarta I.

The population of this research is importir/company of Regional Office VII Directorate General of Customs and Excise Jakarta I meanwhile is sample 185 respondents that is taken by simple random sampling. The methods used in this research are survey method and correlational by Spearman Rho.

The study result that : there is a positive impact of the e-government toward good governance Implementation on Regional Office VII Directorate General of Customs and Excise Jakarta I r.y = 0,562. The result of this study is hopelly useful inprove the good governance implemantation by increasing e government quality."