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"Tesis ini membahas Tax Management Information System di DJP Indonesia dan NTS Korea Selatan. Peneitian ini merupakan penelitian Kualitatif deskriptif. Hasil penelitian menunjukkan bahwa Tax MIS di NTS Korea Selatan memberi jasa transaksi yang seimbang untuk menurunkan biaya kepatuhan pajak dan biaya administratif perpajakan sedangkan Tax MIS di DJP Indonesia berfokus pada jasa trasaksi. DJP Indonesia menutunkan cost of taxation e-SPT dengan cara membuat formulir SPT dan lampirannya menjadi sederhana. Semetara itu NTS Korea Selatan menurunkan cost of taxatio e-SPT dengan cara memberi jasa pengisian pre-filled.

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This thesis discusses the Tax Management Information System in DJP Indonesia and NTS South Korea. This research is a descriptive qualitative research. The results showed that the NTS Tax MIS in South Korea provides the balanced transaction services to reduce the tax compliance costs and the tax administrative costs whereas DJP Tax MIS in Indonesia focuse on trasaksi services. DJP Indonesia menutunkan cost of taxation of e SPT by making a tax return form and the attachment becomes simple. Whereas NTS South Korea reduce the cost of taxation of e SPT by giving a pre filled charging services."

"Penelitian ini menganalisis implikasi dari adanya keterlambatan penerbitan Faktur Pajak serta implikasi dari kebijakan pengenaan sanksinya. Adanya keterlambatan penerbitan Faktur Pajak oleh Pengusaha Kena Pajak mengakibatkan PKP Penjual akan terkena sanksi administrasi denda sebesar 2% dari Dasar Pengenaan Pajak. Perhitungan besaran sanksi yang dihitung dari Dasar Pengenaan Pajak menyebabkan besaran sanksi akan semakin tinggi seiring dengan semakin besarnya penyerahan yang dilakukan, hanya karena kesalahan terlambat dalam menerbitkan Faktur Pajak. Tujuan penelitian ini adalah menganalisis implikasi yang timbul dari keterlambatan penerbitan Faktur Pajak dan menganalisis penerapan sanksi keterlambatan penerbitan faktur pajak terhadap beban perpajakan yang timbul khususnya pada PT.QWE. Penelitian ini menggunakan pendekatan kuantitatif dengan paradigma post positivis. Hasil penelitian menunjukkan bahwa adanya pengenaan sanksi keterlambatan penerbitan Faktur Pajak menimbulkan beban perpajakan meliputi direct money cost, time cost dan psychological cost yang menyebabkan terganggunya cashflow perusahaan sehingga mendistorsi wajib pajak dalam mengambil keputusan bisnisnya. Selain berpengaruh kepada wajib pajak, adanya pengenaan sanksi tersebut juga berimplikasi kepada timbulnya biaya terhadap otoritas pajak (administrative cost).

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This study analyzes the implications of the delay in the issuance of Tax Invoice and the implications of the policy imposition of sanctions. Any delay in issuing a Tax Invoice by a Taxable Entrepreneur will be subjected to administrative sanctions of 2% from the Tax Base. The amount of sanctions calculated from the Basic Tax Imposition causes the number of sanctions to be higher along with th greater submission, only because of the delay when issuing a Tax Invoice. The purpose of this study is to analyze the implications arising from the late issuance of Tax Invoice and analyze the application of sanctions for the late issuance of tax invoices to the Cost of Taxation that arises especially for PT.QWE. This research uses a quantitative approach with a post positivist paradigm. The results showed that the imposition of sanctions for the delayed issuance of Tax Invoice raises tax burden including direct money costs, time costs and psychological costs. This can cause disruption of corporate cashflow so that distortion taxpayers in making business decisions. In addition to influencing taxpayers, the imposition of sanctions also has implications for the cost of the tax authority (administrative cost)."

"ABSTRAKKebijakan Mitra Utama (MITA) Kepabeanan diterapkan untuk mengurangi waktu tinggal, mengurangi biaya logistik, dan untuk memberi penghargaan kepada perusahaan yang memiliki kepatuhan tinggi. Di sisi lain, dengan segala fasilitas yang disediakan, dwelling time tidak selalu menurun. Penelitian ini bertujuan untuk menganalisis kebijakan MITA Kepabeanan ditinjau dari aspek biaya perpajakan. Pembahasan penelitian ini berfokus pada biaya yang dikeluarkan baik dari pihak pembuat kebijakan maupun pihak perusahaan. Pendekatan penelitian yang digunakan adalah kuantitatif dengan paradigma postpositivist dan menggunakan teknik analisis data kualitatif. Hasil penelitian ini menyimpulkan bahwa dari aspek biaya administrasi, kebijakan MITA Kepeabenan sudah mengarah ke arah yang lebih efisien. Dari aspek kepatuhan biaya, MITA Customs Policy dapat menghemat biaya perusahaan meskipun masih terdapat kendala. Saran dari penelitian ini adalah perlunya memberikan pilihan aplikasi bagi perusahaan yang ingin menjadi Mitra Pabean Utama untuk menciptakan transparansi, serta perlu memberikan kepastian hukum dengan berkoordinasi satu pintu dengan Kementerian / Lembaga terkait larangan dan pembatasan kegiatan ekspor-impor.

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ABSTRACTThe Main Partner Policy (MITA) of Customs is implemented to reduce residence time, reduce logistics costs, and to reward companies with high compliance. On the other hand, with all the facilities provided, dwelling time does not always decrease. This study aims to analyze the MITA Customs policy in terms of the tax cost aspect. The discussion of this research focuses on the costs incurred by both policy makers and the company. The research approach used is quantitative with a postpositivist paradigm and uses qualitative data analysis techniques. The results of this study conclude that from the aspect of administrative costs, the MITA Kepeabenan policy has led to a more efficient direction. From a cost compliance aspect, MITA Customs Policy can save company costs even though there are still obstacles. Suggestions from this research are the need to provide application options for companies wishing to become Main Customs Partners to create transparency, and need to provide legal certainty by coordinating one door with Ministries / Agencies related to restrictions and restrictions on export-import activities."

"Tax reform initiated by Directorate General of Taxation carried out some its administration reform priority. The application of modern taxation administration system carried at Large Taxpayer Service Office One and Two will be carried also at Regional Office of Directorate General of Taxation Special Jakarta. The changes on Tax Service Office and Regional Office which based on function, not based on types of tax, the application of employee ethical code at Regional Office and Tax Service Office implementing Large Taxpayer Office system and administration. carrying out means and facilities quality improvement, including computer addition. and utilization of Directorate General of Tax Information System (SIDJP) to change Tax Information System (SIP) pursuant to new organizational structure and using case management system and workflow system. The objective of tax administration reform is to improve taxpayer compliance and tax increase.

Based on the above description. there is adjustment toward the inspection scope related to modern tax administration system that will be applied at Regional Office of Directorate General of Tax Special Jakarta. The success of tax administration reform has been applied at Large Taxpayer Office I and II will be applied also at Inspection Office the Regional of Directorate General of Tax special Jakarta. It will become main concerns in the research carried out by the writer.

The purpose of this research is to describe tax inspection scope application. Analyzing and explaining the tax inspection application related to modem tax administration system application. Research method applied in thesis writing is descriptive analytical method, by data collection technique in form of literature study and field study. Conducted analysis is analytical qualitative and quantitative.

From the analysis known that by the application of modern tax administration system, the most precise inspection scopes are Office and field inspection, in line with he place to conduct the inspection. With the new organizational structure, inspection application unit is Tax Service Office.

The conclusion of this research results is by modern tax administration system at Regional Office of Directorate General of Tax Special Jakarta. In the new structure there is division or functional office unit as the inspector. With the new structure then the most proper inspection scopes are office and field inspection.

Suggestion in research is by adjustment toward Inspection Scope at Regional Office of Directorate General of Tax Special Jakarta the tax inspection application is necessary to be improved more optimum without ignoring legal enforcement in fulfilling laws and regulation and need to be accompanied with inspector resources improvement both quantity and quality aspects."

"Pembukuan merupakan bagian dari administrasi perpajakan yang berfungsi sebagai basis untuk penghitungan pajak, pelaporan SPT, dan pemeriksaan pajak. Skripsi ini meneliti tentang perbedaan ketentuan pembukuan untuk tujuan perpajakan dan permasalahan yang dihadapi Indonesia dan Singapura dalam menerapkan ketentuan pembukuan. Penelitian ini bersifat kualitatif deskriptif dengan studi literatur dan wawancara mendalam. Hasil penelitian menunjukkan bahwa terdapat perbedaan ketentuan pembukuan antara Indonesia dan Singapura terkait pembukuan elektronik, masa penyimpanan, penyimpanan pembukuan softcopy, dan pemeriksaan pajak elektronik. Ketentuan pembukuan Indonesia menghadapi permasalahan terkait masa penyimpanan, pembukuan elektronik, dan pemeriksaan pajak yang merugikan secara ease of administration dan cost of taxation.

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Bookkeeping is a part of the tax administration functions as for the base of tax calculation, tax return, and tax audits. This thesis examines the differences in bookkeeping provisions for tax purposes and the problems faced by Indonesia and Singapore in implementing the provisions of bookkeeping. This study is a qualitative descriptive study of the literature and in-depth interviews. The results showed that bookkeeping provisions between Indonesia and Singapore are different to regulate electronic bookkeeping, record keeping time, record keeping in softcopy, and electronic audit. Indonesia bookkeeping provision face obstacle to regulate record keeping time, electronic bookkeeping, and tax audit that inflict loss to ease of administration and compliance cost."

"Direktorat Jenderal Pajak telah melakukan berbagai upaya agar dapat menjalankan tugasnya dengan baik tetapi tetap saja target penerimaan pajak yang beberapa tahun terakhir tidak tercapai serta tax ratio Indonesia yang masih cukup rendah dibandingkan dengan negara ASEAN lainnya. Hal tersebut menjadi urgensi tujuan penelitian yaitu menganalisis kinerja administrasi pajak pada DJP berdasarkan indikator kompeten, Tax Administration Diagnostic Assessment Tool TADAT. Penelitian dilakukan secara kuantitatif dengan teknik pengumpulan data berupa wawancara dan survei.Analisis fokus pada lima dimensi yaitu dimensi integritas basis data WP yang terdaftar, dimensi penunjang kepatuhan sukarela voluntary compliance, dimensi ketepatan pelaporan SPT, dimensi ketepatan pembayaran pajak, dan dimensi efektivitas penyelesaian sengketa pajak. Berdasarkan hasil penelitian, penilaian keseluruhan dimensi menggunakan kriteria TADAT memperoleh nilai yaitu 2,65 skala 1-4 atau 66,25. Hasil survei opini WP dan konsultan pajak terkait dimensi yang sama menunjukkan nilai 4,01 skala 1-6 atau 66,83 yang termasuk dalam kategori cukup baik.

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Directorate General of Taxation has made various efforts in order to carry out their duties properly, however target tax revenue in last few years is not achieved and tax ratio of Indonesia is still quite low compared to other ASEAN countries. Those facts become the urgency to analyze the performance of tax administration on DGT based on competent indicator, Tax Administration Diagnostic Assessment Tool TADAT. Research was conducted quantitatively with data collection techniques in the form of interviews and surveys.

The analysis focuses on five dimensions the integrity of the registered taxpayer base, the supporting voluntary compliance, the timely filing of tax declarations, the timely payment of taxes, and the effective tax dispute resolution. Research concludes, the assessment of overall dimensions using TADAT criterion got the value of 2,65 scale 1 4 or 66,25. The result of taxpayers and tax consultants opinion survey for the same dimensions shows the value of 4.01 scale 1 6 or 66.83 which falls in the good enough category."