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"[Penelitan ini menganalisa implikasi peraturan penomoran faktur pajak dalam mendukungreformasi administrasi PPN. Tujuan penelitian ini adalah menganalisis implikasipenomoran faktur pajak dalam kewajiban administrasi PPN oleh Pengusaha Kena Pajak.Ketentuan penomoran faktur pajak ini menambah prosedur penerbitan faktur pajakterkait hal permohonan nomor seri. Ketentuan dari penomoran faktur pajak dapatmelakukan validasi terhadap faktur pajak. Penelitian ini menggunakan pendekatankualitatif dan deskriptif. Hasil penelitiannya adalah implikasi peraturan meningkatkanbeban administrasi bagi Pengusaha Kena Pajak dan meningkatkan pengawasan kepadapenerbitan faktur pajak.;This research analyze implication of VAT invoice numbering in supporting VATadministration reform. This research aim to analyze implication of VAT invoicenumbering in VAT administration by taxable person. This rules increasing procedure inissuing VAT invoice controlling system against false invoicing and describe a good taxadministration sytem to as the mechanism to request VAT invoice number. As this rules,Taxable Person can do validation to any VAT Invoice. The research approach isqualitative to the type of descriptive research. The result is implication of VAT invoicenumbering is increasing the administration cost and in this rules Taxable Person can dovalidation to VAT Invoice;This research analyze implication of VAT invoice numbering in supporting VATadministration reform. This research aim to analyze implication of VAT invoicenumbering in VAT administration by taxable person. This rules increasing procedure inissuing VAT invoice controlling system against false invoicing and describe a good taxadministration sytem to as the mechanism to request VAT invoice number. As this rules,Taxable Person can do validation to any VAT Invoice. The research approach isqualitative to the type of descriptive research. The result is implication of VAT invoicenumbering is increasing the administration cost and in this rules Taxable Person can dovalidation to VAT Invoice, This research analyze implication of VAT invoice numbering in supporting VATadministration reform. This research aim to analyze implication of VAT invoicenumbering in VAT administration by taxable person. This rules increasing procedure inissuing VAT invoice controlling system against false invoicing and describe a good taxadministration sytem to as the mechanism to request VAT invoice number. As this rules,Taxable Person can do validation to any VAT Invoice. The research approach isqualitative to the type of descriptive research. The result is implication of VAT invoicenumbering is increasing the administration cost and in this rules Taxable Person can dovalidation to VAT Invoice]"

"Pertumbuhan jumlah kendaraan bermotor di DKI Jakarta yang tinggi tentu memiliki dampak negatif, sehingga Perda No. 8 Tahun 2010 tentang Pajak Kendaraan Bermotor perlu di revisi. Tujuan penelitian ini adalah untuk mengetahui bagaimana proses formulasi kebijakan kenaikan tarif progresif Pajak Kendaraan Bermotor di DKI Jakarta. Penelitian dilakukan dengan menggunakan pendekatan kualitatif dan termasuk dalam penelitian cross sectional dengan teknik pengumpulan data berupa studi kepustakaan dan wawancara. Data tersebut dianalisis menggunakan teknik analisis data kualitatif. Hasil penelitian ini menunjukan bahwa tujuan utama dalam menaikan tarif progresif pada Perda No. 8 Tahun 2010 tentang Pajak Kendaraan Bermotor adalah untuk memperkuat fungsi regulerend guna mengatasi permasalahan yang ditimbulkan oleh dampak negatif kendaraan bermotor.

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The growth of motor vehicle in DKI Jakarta is certainly have many negative effect, so the local regulations No. 8 Year of 2010 about Motor Vehicle Tax need to be revised. This research purposed to know how the formulation of increase progressive tariff Motor Vehicle Tax in DKI Jakarta. The research was conducted by a qualitative approach and cross-sectional research with data collection techniques as literature study and interview. The data is analyzed by qualitative data analysis techniques. The result of this research shows that major considerations of increased progressive tariff of local regulations No. 8 Year of 2010 about Motor Vehicle Tax are to strengthen the regulerend fungtions to solve the problems due to negative effect from motor vehicle."