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"The research aims to analyze the impacts of tax compliance on regional budgeting and public welfare in East Java Province. Using the Partial Least Square (PLS) method, it considers the following variables: tax compliance, regional finance, general grant, special grant, regional expenditures, and Human Development Index (HDI). The results indicate that tax compliance has significant impacts on regional finance. Tax has significant positive impacts on regional expenditures/spending. Conversely, regional spending affects public social welfare in East Java Province. The research concludes that tax compliance gives significant positive impacts on public welfare in East Java Province during the 2004-2009 period. The prevalent policy implies that regional government has to secure regional financial balance to improve public welfare in East Java Province. The regional government is to promote public awareness that tax compliance is crucial to improve tax revenues and public welfare.

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Penelitian ini bertujuan untuk menganalisa pengaruh kepatuhan pajak dan dampaknya pada penganggaran keuangan daerah dan kesejahteraan hidup masyarakat di Provinsi Jawa Timur. Metode yang digunakan dalam penelitian ini adalah ?Partial Least Square? (PLS). Variabel yang digunakan; kepatuhan pajak, keuangan daerah, hibah umum, hibah khusus, pangsa pajak, pengeluaran daerah, dan Indeks Pembangunan Manusia (HDI). Hasil penelitian ini menunjukkan bahwa kepatuhan pajak berpengaruh pada keuangan daerah. Pajak memiliki pengaruh yang signifikan dan positif untuk pengeluaran/belanja daerah. Sebaliknya, belanja daerah berpengaruh bagi kehidupan kesejahteraan sosial di Provinsi Jawa Timur. Kesimpulannya yaitu kepatuhan pajak memberikan pengaruh yang signifikan dan positif pada kesejahteraan masyarakat di Provinsi Jawa Timur Tahun 2004-2009. Implikasi kebijakan mengatakan bahwa pemerintah daerah harus mengalokasikan perimbangan keuangan daerah untuk meningkatkan kesejahteraan masyarakat di provinsi Jawa Timur. Pemerintah daerah harus mempromosikan memberitahukan masyarakat bahwa kepatuhan pajak diperlukan untuk meningkatkan penerimaan pajak dan kesejahteraan masyarakat."

"ABSTRAKPenelitian ini terutama bertujuan mengukur sejauh mana persepsi keadilan pajak berpengaruh terhadap perilaku keinginan untuk patuh membayar pajak restoran pada pengusaha pemilik restoran. Model utama yang digunakan adalah Theory of Planned Behaviour TPB dari Ajzen 1991 . Kuesioner survey dikirimkan pada 100 responden menggunakan convenient sampling berdasar besar omzet dan persebaran lokasi restoran di kabupaten Kebumen. Sebanyak 78 kuesioner kembali tingkat pengembalian 78 dan satu kuesioner diputuskan tidak digunakan pada proses selanjutnya. Estimasi menggunakan pemodelan persamaan struktural SEM berbasis varians atau lebih dikenal sebagai PLS-SEM menggunakan software SmartPLS 3. Hasil penelitian empiris menunjukkan bahwa persepsi keadilan pajak Tax Fairness berpengaruh positif terhadap keinginan untuk patuh membayar pajak. Penelitian ini juga menemukan bahwa, sesuai dengan teori TPB, variabel Attitudes dan Norma Subyektif berpengaruh positif terhadap keinginan untuk patuh membayar pajak. Berlawanan dengan teori, perceived behavioral control, berhubungan negatif dengan keinginan untuk patuh membayar pajak. Ini artinya semakin si pengusaha merasa mampu untuk membayar pajak, ternyata semakin besar keinginannya untuk tidak patuh pajak. Semakin besar kewajiban pajak nampaknya menimbulkan keinginan untuk memperkecil eksposure pajaknya. Model TPB yang termodifikasi ini mampu menjelaskan 53 variasi dalam keinginan untuk patuh membayar pajak di kalangan pengusaha restoran.

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ABSTRACTThe primary objective of this research is to examine the relationship between tax fairness and behavioral tax compliance intention of restaurant sole proprietor. This is done by using the Theory of Planned Behavior TPB Model proposed by Ajzen 1991 . Survey questionnaires were handed in to 100 restaurant sole proprietors selected using convenient sampling method based on sales turnover report and on locational distribution of the restaurant. Only 78 responded i.e. 78 per cent response rate. This research uses a variance based Structural Equation Modeling PLS SEM employing SmartPLS 3 software. The result showed that perceived tax fairness has a positive relationship on the behavioral tax compliance intention of restaurant sole proprietor. The results also showed that Attitudinal variable attitude towards tax compliance intention and Subjective norms have a positive relationship on the sole proprietors behavioral tax compliance intention as is predicted by TPB. However, Perceived Behavioral Control has a negative relationship on behavioral tax compliance intention, implying that the higher their volitional control on paying tax the higher their behavioral tax non compliance intention. Our result showed that tax fairness modified TPB explained 53 of the variation in the restaurant sole proprietors behavioral tax compliance intention."

"This article proposes two focuses on the discussion on fiscal decentralization carried out by the government and the important role that taxation in bringing about the process of economic democratization. Taxation is one of the most crucial factors in the strengthening of the role of the government especially the role of tax in budgetary issues. The two issues are strategic for a mutual relationship between the state and its citizen, the state in its legal authority to collect tax from its citizens and on the other hand the citizens to pay taxes as part of its submission to the existing law.

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Abstrak. Penelitian ini mengusulkan dua focus yaitu, diskusi mengenai desentralisasi fiscal yang dilakukan oleh pemerintah dan peran penting perpajakan dalam mewujudkan proses demokratisasi. perpajakan yang dalam mewujudkan proses demokratisasi ekonomi. Pajak merupakan salah satu faktor paling penting dalam penguatan peran pemerintah terutama peran dalam isu-isu anggaran. Terdapat dua isu strategis untuk hubungan timbal balik antara negara dan warganya yaitu, negara dalam kewenangan hukum untuk mengumpulkan pajak dari warganya dan di sisi lain warga untuk membayar pajak sebagai bagian dari penyerahan kepada hukum yang ada."

"Penelitian ini mengkaji peran konsultan pajak sebagai perantara pajak yang memiliki peran penting dalam sistem perpajakan. Fokus penelitian adalah pada peran konsultan pajak sebagai perantara (tax intermediaries) terhadap penerapan konsep kepatuhan kooperatif (cooperative compliance). Posisi strategis konsultan pajak ini harus diperhitungkan untuk membangun kepatuhan. Dalam studi ini, pendekatan metode campuran diadopsi dengan menggabungkan wawancara dengan konsultan pajak di bawah Ikatan Konsultan Pajak Indonesia (IKPI), Account Representative di bawah Direktorat Jenderal Pajak, dan Akademisi, yang direkrut dari responden survei untuk berpartisipasi dalam wawancara. Penelitian ini memberikan rekomendasi kepada Direktorat Jenderal Pajak (DJP) agar DJP dapat menyusun rancangan Peraturan Direktur Jenderal Pajak mengenai kepatuhan kooperatif (cooperative compliance) dengan mempertimbangkan best practice di berbagai negara yang telah menerapkannya misalnya penerapan Tax Control Framework (TCF) sebagai persyaratan peserta cooperative compliance. Dan juga kepada konsultan pajak untuk dalam prakteknya dapat merefleksikan diri sebagai wajib pajak sepanjang kondisi tersebut legal dan menahan diri melakukan aggressive tax planning, tax avoidance, maupun tax evasion.

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This study examines the role of tax consultants as tax intermediaries who have an important role in the tax system. The focus of the research is on the role of tax consultants as tax intermediaries in conducting the concept of Cooperative Compliance. The strategic position of this tax consultant must be taken into account to build compliance. In this study, a mixed-methods approach was adopted by combining interviews with tax consultants under the Indonesian Tax Consultants Association (IKPI), Account Representatives under the Directorate General of Taxes, and academics, which were recruited from the survey respondents to participate in the interviews. This study provides recommendations to the Directorate General of Taxes (DGT) so that the DGT can draft a Regulation of the Director-General of Taxes regarding cooperative compliance by considering best practices in various countries that have implemented it, for example, the application of the Tax Control Framework (TCF) as a requirement for cooperative compliance participants. And also, the tax consultant is to be able to practice self-reflection as a taxpayer as long as the condition is legal and refrain from doing aggressive tax planning, tax avoidance, and as well as tax evasions."

"Penelititan ini bertujuan untuk menganalisis perilaku ekonomi wajib pajak yang terdiri dari serangkaian 'perception-attitude-behavior' terhadap kebijakan pengampunan pajak tax amnesty . Dengan menggunakan data primer dan kuesioner sebagai instrumen penelitian. Responden penelitian adalah Wajib Pajak Orang Pribadi WPOP dan pihak-pihak yang memahami masalah perpajakan. Hasil penelitian menunjukkan bahwa perilaku ekonomi wajib pajak dan calon wajib pajak perlu untuk dipertimbangakan dalam pembuatan kebijakan, khususnya dibidang perpajakan. Hal ini terlihat dari hasil yang sebagian besar responden memiliki persepsi yang positif, sikap dan perilaku yang mendukung kebijakan pengampunan pajak. Tidak sedikit pula dari responden yang mengharapkan adanya pemberlakukan kebijakan serupa dimasa depan. Meskipun mereka menyatakan akan tetap melaksanakan kewajiban perpajakan sembari menunggu pelaksaan kembali kebijakan pengampunan tersebut, namun hal ini mungkin menimbulkan masalah pemenuhan sukarela kewajiban perpajakan dimasa depan.

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This study aims to analyze taxpayer's economic behavior, which consisted of the 'perception attitude behavior' triplet on tax amnesty policy. This research uses primer data with questionnaire as its instrument. The respondents whom involved in this study are taxpayers and or those whom aware of taxes policy. The results show that economic behavior of the taxpayer's needs to be considered in the making of such policies. Most of respondents show their positive perceptions, supportive attitude and behavior towards tax amnesty, and they are hoping that there will be another amnesty programs in the future. Eventhough, they say that they will obey their tax compliance while waiting for it, but this kind of behavior leads to future tax voluntary compliance problem."

"This book analyzes the role of social recruitment in HRM. The interactivity of new forms of communication represents an opportunity for companies to attract and select the best candidates. This book focuses on how Social Recruiting and Employer Branding strategies can generate a competitive advantage."

"The effective tax enforcement through tax audit can not be done in the low compliance of tax payers, which in turn weaken the self assessment itself, where tax payers tend to disobey the tax duties. This will result the decreasing of tax revenue. On contrary, the good and proper guidance and enforcement will result the high degree if tax compliance which will increase the tax revenue.

The role of tax audit as law enforcement tool should be optimized. Optimization consist not only from the revenue aspect, but also the existence of completion of system, procedure, administration and also tax audit procedures for continuous improvement to perfection. So that optimized service aspects to taxpayer is expected to be established.

As told by experts, that main problem in developing countries in taxation fund mobilization is not formulation of policy but more to the implementation. The problem lay in less successful of administrator to implement the policy.

The high importance of taxation administration support so that is it can be said that main clauses for the efficacy of taxation reform is adjustment of tax administration in line with accelerating change of tax system. The more progressively effective tax administration hence the more progressively attainment of the intention of policy of tax.

Based on the situation, hence writer interest to conduct research in this thesis. Intention of this research is to study, analyzing, and proving what is there are influence between tax audit and repair of administration to compliance of Taxpayer and revenue of tax at tax service office (KPP) Jakarta Tambora.

This Research object is tax service office of Jakarta Tambora. Method Research design covers data collecting technique and technique analyze data given questionnaire which have been prepared before all to Taxpayer which enlist in KPP Jakarta Tambora. And also sampling technique the used is simple random sampling equal to 5 % from Taxpayer Income Tax ( PPh) coorporate which enlist in the KPP that is: 105 Taxpayers, of population of is the amount of Taxpayers of PPh corporate counted 2028.

This Research result can be made input for functionary in environment work of Directorate General Tax (DJP), as a guidance for policy making and decision making required to improve compliance and reach revenue goals tax service office.

From this research result, which based on value test of significance, hence improvement of compliance execute obligation of tax can be conducted by implementation of the efforts as following:

1. Analyse continuously, as reference in determining tax audit criteria which decanted in Policy of Tax audit.

2. Continue to develop and enlarge Tax Network , capable to dig and create new tax potencies.

3. Improving service to Taxpayer through the efforts repair of taxation administration ( administrative reform).

Suggestion for further research is to apply result of this research for other tax service offices in Jakarta as a mean to improve compliance of Taxpayer in the effort reaching revenue plan of the tax."