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"Set of problems in this thesis are, how does strategy of increasing the obedience of personal tax payers to increase income tax revenues at KPP Jakarta Cengkareng, what does strategy that has been using at KPP Jakarta Cengkareng has reached target of tax revenues planning, what constraints that has been facing to increase personal tax payers to reach target of revenues planning at KPP Jakarta Cengkareng.Research in this thesis uses descriptive analysis method with qualitative approach on the study of policy. Technique on data collection is in the form of book and field study and through depth interview with related parties.The research results in a summary, which implies that according to increase personal income tax, KPP Jakarta Cengkareng uses to the front integration strategy, market penetration strategy, market development strategy, and product development strategy. To increase new tax payers, KPP Jakarta Cengkareng uses market development strategy, through extensification activities like canvassing, tax payers operation and information instrument data. To the front integration strategy involve increasing of supervision to tax payers so increase that tax revenues at KPP Jakarta Cengkareng. Along with the application of this strategy, KPP Jakarta Cengkareng uses supervision to tax payers, pressing a claim of tax, and law enforcement. Market penetration strategy is one of strategy that is concentrated various efforts to increase tax payers obedience to increase tax revenues at KPP Jakarta Cengkareng. Meanwhile the application of this strategy uses intensification strategy. Product development strategy aims to increase personal income tax revenues at KPP Jakarta Cengkareng through increase or modify products or services, like giving service and illumination to tax payers_ Based on data, personal income tax revenues planning that can be realized by KPP Jakarta Cengkareng has been succeed because realization of personal income tax revenue in 2005 about 97,6%. According to writer opinion, there are 6 (six) factors to increase personal income tax at KPP Jakarta Cengkareng among others are: revenues planning, tax service office (KPP), procedure, strategy, tax payers, and tax payers obedience. KPP Jakarta Cengkareng faces constraints to optimally personal income tax imposition, consist of number of human resources at KPP Jakarta Cengkareng is not proportional with the area of KPP Jakarta Cengkareng, lack of infrastructure at KPP Jakarta Cengkareng to support operational activities, lack of tax payers awareness and obedience to implement tax regulation, and lack of tax payers data collection.Preferably, KPP Jakarta Cengkareng gives suggestion to Directorate General of Taxation to increase number of human resources at KPP Jakarta Cengkareng with professionals and top human resources to support operation activities in KPP so maximize that revenues KPP Jakarta Cengkareng should be divided into some KPP because, area of KPP Jakarta Cengkareng so wide and KPP can maximize supervision and build to tax payers. Preferably to supervise all tax payers because, according to writer monitoring, KPP Jakarta Cengkareng only supervise to tax payers who has big contribution like determining STP to 100 tax payers and another 100 tax payers. Along with law enforcement, determining STP is conducted to tax payers who hasn't filled taxation obligation as tax regulation. To increase knowledge and comprehension of tax regulation for tax payers and fiscus at KPP Jakarta Cengkareng.To increase knowledge and comprehension in system and procedure of taxation, KPP Jakarta Cengkareng gives illumination to his employee through training, so increase better services to tax payers. Illumination to tax payers is going continue and consistent with direct and indirect methods. Direct method activities to tax payers hasn't reached target because, according to writer monitoring illumination method has been doing at beginning of fiscal year, in third month preferably illumination activities conduct every two months in a year and be conducted in potential public places like shopping center, malls, political district administrative by lurah. It's necessary to modernize all infrastructure that has been available in KPP are minus, like broken printers, out of orders computers, etc, that has hampered activities of fiscus to gives services to tax payers and reach revenues target that has given to KPP Jakarta Cengkareng."

"Bertambahnya jumlah wajib pajak dari tahun ketahun namun pertambahan jumlah wajib pajak tersebut tidak diimbangi dengan kepatuhan wajib pajak dalam membayar pajak. Masalah kepatuhan menjadi kendala dalam pemaksimalan penerimaan pajak. Penelitian ini mengkaji tingkat kepatuhan wajib pajak orang pribadi dalam memenuhi kewajiban perpajakanya dengan menggunakan beberapa variabel bebas seperti persepsi wajib pajak pada kualitas pelayanan fiskus dan sanksi denda. Tujuan penelitian ini untuk mengetahui pengaruh Kualitas pelayanan fiskus dan sanksi denda terhadap kepatuhan wajib pajak. Metode yang digunakan dalam penelitian ini adalah kuantitatif. Teknik pengumpulan data yang digunakan adalah dengan metode survei dengan menggunakan media kuesioner dan studi pustaka. Analisa dilakukan dengan menggunakan teknik analisis regresi berganda. Berdasarkan hasil analisis yang dilakukan maka diperoleh kesimpulan bahwa persepsi wajib pajak pada kualitas pelayanan fiskus dan sanksi denda memeiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak.

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The number of tax payers is increase for years. But, it is not balanched with the level of tax compliance. The compliance problem bepmes on obstacle in optimizing the tax revenue. This study examines the level of compliance of individual tax payers of using several independent variabbles such a the perception of tax payers on quality service tax authorities and tax penalties. The purpose of this study was to determine the influence of the quality service tax authorities and tax penalities against individual taxpayer compliance.

The method used in this study is quanttative. The data collection techniques are survey method with quetionnaires and literature. Data analysis techniques used in this study is the technique of multiple regression analysis.

Based on the results of the analysis undertaken concluded that perception of tax payer on quality servisce tax authorities and tax penalties have a positive adn significant impact on tax payers comliance."

"Pengenaan pajak yang adil dan wajar idealnya berdasarkan kemampuan ekonomis Wajib Pajak, untuk itu diibutuhkan informasi yang benar dan lengkap tentang penghasilan Wajib Pajak yang bersangkutan. Agar dapat menyajikan informasi tersebut, Wajib Pajak wajib menyelenggarakan pembukuan. Namun, disadari bahwa belum semua Wajib Pajak melaksanakannya. Untuk itu Wajib Pajak Orang Pribadi yang menjalankan kegiatan usaha dan atau melakukan pekerjaan bebas dengan jumlah peredaran usaha tertentu, tidak diwajibkan untuk menyelenggarakan pembukuan. Wajib Pajak bersangkutan diberikan kemudahan dalam menghitung besamya penghasilan neto dengan cara membuat catatan peredaran bruto, dan menggunakan Norma Penghitungan Penghasilan Neto yang ditetapkan oleh Direktur Jenderal Pajak.Norma Penghftungan Penghasilan Neto adalah angka persentase yang dipakai oleh Wajib Pajak untuk menghitung penghasilan bersih, dengan cara mengalikannya dengan peredaran bruto selama satu tahun. Sejak Tahun Pajak 2001 telah diubah beberapa angka persentase dimaksud, khusus untuk Sektor Usaha Perdagangan Besar, Eceran, Rumah Makan dan Jasa Akomodasi, angka persentasenya naik. Disamping itu terdapat pula angka persentase yang menjadi lebih kecil untuk 31 sektor usaha tertentu, selain 118 sektor usaha yang tetap angka persentasenya. Dan hasil kajian terhadap norma penghitungan tersebut dan data SPT Tahunan PPh Orang Pribadi Tahun Pajak 2000 dan Tahun Pajak 2001 yang disampaikan kembali oleh 17.910 Wajib Pajak Orang Pribadi yang ada di dalam wilayah Kantor Wilayah Xvi1 Direktorat Jenderal Pajak, ternyata penerapan norma penghitungan tersebut berdampak cukup efektif dan positif terhadap pemenuhan kewajiban menyelenggarakan pembukuan, yaitu dengan cukup besarnya penambahan jumlah Wajib Pajak yang menyelenggarakan pembukuan pada Tahun Pajak 2001 dibandingkan dengan tahun sebelumnya. Walaupun sebenamya ketentuan norma yang cukup sederhana dan memudahkan Wajib Pajak tersebut belum sepenuhnya memenuhi prinsip keadilan, khususnya apabila dikaitkan dengan kemampuan membayar pajak oleh Wajib Pajak (ability to pay).Berdasarkan hasil penelitian tersebut, agar lebih efektif, seyogyanya Direktorat Jenderal Pajak lebih meningkatkan pelaksanaan penyuluhan/sosialisasi masalah kewajiban menyelenggarakan pembukuan dan penggunaan norma kepada masyarakat terutama masyarakat Wajib Pajak, bekerjasama dengan pihak terkait dalam melaksanakan pendidikan akuntansi/pembukuan, dan juga pelaksanaan law enforcement terhadap Wajib Pajak yang seharusnya telah menyelenggarakan pembukuan tapi saat ini belum melaksanakan kewajibannya."

"Penelitian ini bertujuan untuk mengetahui dampak perllaku pengguna E-Registration Pajak terhadap peningkatan jumlah Wajib Pajak Orang Pribadi dan Pajak Penghasllan Orang Pribadi di DKI Jakarta. Variabel-varlabel yang mempengaruhi perilaku Subyek Pajak dalam menggunakan E-Registration adalah persepsi manfaat, kemudahan, norma subyektif dan kemampuan mengontrol Metodologi yang digunakan dalam penelitian ini adalah analisa deskrlptlf dengan menyajikan hasil penelitlan ke dalam tabel-tabel dlstrlbusl frekuensi dengan persentase untuk masing-masing kelompok. Kemudian dilakukan analisa lanjutan dengan menggunakan data statlstik yang ada untuk menghitung potensi jumlah Wajlb Pajak Orang Pribadi terdaftar dan Pajak Penghasilan Orang Prlbadi dl DKI Jakarta. Berdasarkan hasil penelitian yang dilakukan, maka dapat dlsimpulkan bahwa persepsi manfaat, kemudahan, norma subyektif dan kemampuan mengontrol dapat mempengaruhl perilaku Subyek Pajak untuk mau menggunakan E-Registration. Kemudian perilaku Subyek Pajak yang mau menggunakan E-Registration dapat meningkatkan jumlah Wajib Pajak Orang Prlbadi terdaftar dan Pajak Penghasilan Orang Pribadi di DKI Jakarta."

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ABSTRACT This research is focused on identified problem these are : Firstly, what do Changes on Tariff and The Net Deemed Profit towards individual Taxpayers result tax revenue optimally ? Second, what do Changes on Tariff and The Net Deemed Profit toward individual Taxpayers fulfill equality principles and becoming volunteer tax compliance ? Third, what are the things to do for administration improvements and tax policy in resulting tax compliance towards for Taxpayers who used the net deemed profit?.
The framework of theoretical used an hard-to-tax concept with the presumptive taxation concept, self-assessment system, rate structure, and with its implications toward equality in taxation and tax compliance based on administration science.
Research method used qualitative approach. 1l1is research based on interpretation from point of views of the informan from T axpaycrs, Tax Consultants and Tax Officers (Tax Offices) and used interview guidences and triangulation approach as well.
Results of tlus research describes that Changes on Tariff and Tite Net Deemed Profit do not make Taxpayers not to obey tax policy, even though rate structure has been made fairly and Taxpayers still would not apply the net deemed profit today because Taxpayers assumed that the changes in the net deemed profit caused increasing to marginal tax rate and tax burden is still too high for Taxpayers. Generally, appliying the net deemed profit is simple for TaX.paycrs in reporting tax ohligation.
Finally, conclusions in this research that Changes on Tariff and The Net Deemed Profit towards individual T axpaycrs do not result in tax revenue optimally yet. Second, there is not fairness in the change of percentage of the net deemed profit for business income activities. Administrationly, appliying t11e net deemed profit still have 'loopholes' for evanding a tax. Recommendation : as well Directorate of Tax General declines percentage of the net deemed profit, and administrationly the invoces from Taxpayers have to registered in tlte Tax Office as controlling for sales transaction, Taxpayers make monthly sales recapitulation reports in Periodic Tax Retum format and Tax Payment Slip (income tax, article 25) and they will he reported to tax office everymontl1 and this is purpose as administration contmlling for Taxpayers.
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"Skripsi ini membahas tentang analisis pelaksanaan program ekstensifikasi Nomor Pokok Wajib Pajak (NPWP) Orang Pribadi dan difokuskan pada hasil yang dicapai oleh tenaga Pelaksana Seksi Ekstensifikasi pada Kantor Pelayanan Pajak Tebet untuk dibandingkan dengan perencanaannya. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Permasalahan yang diangkat dalam skripsi ini adalah bagaimana efektivitas program kerja ekstensifikasi yang dilaksanakan dalam memperoleh NPWP baru dan tambahan penerimaan pajak yang dihasilkan, bagaimana potensi Wajib Pajak Orang Pribadi pada wilayah kerja KPP Tebet, serta untuk menemukan kendala-kendala yang dihadapi dalam pelaksanaan program tersebut.Hasil penelitian menunjukkan bahwa program kerja yang dilaksanakan belum dapat secara efektif memberikan tambahan NPWP baru sesuai yang ditargetkan. Begitu juga terhadap penerimaan pajak yang diperoleh dari tambahan NPWP tersebut ternyata belum dapat dikatakan signifikan bagi KPP Tebet. Potensi WPOP pada wilayah kerja KPP Tebet masih terbilang cukup besar untuk dikembangkan. Kendala-kendala yang ditemukan dalam pelaksanaan program secara umum dapat dikategorikan kepada kendala internal dari Seksi Ekstensifikasi dan juga kendala eksternal yang berasal dari instansi lain sebagai rekan kerja maupun dari Wajib Pajak.The focus of this study is about analyzing the implementation of personal Tax Payer Identity extensive issue program and limited to the result achieved by Tax Officer from Jakarta Tebet Tax Office to be compared with its planning. This is a qualitative research with descriptive design. The main problem in this research is about how effective the extensive program done by Tax Officer in order to get new Tax Payer Identity and additional tax revenue as program results, the potential resource of Personal Tax Payer that owned by Tax Payer Office, and also to find the obstacle faced by Tax Officer in the implementation of the program.

The research result show that working program held by Tax Officer can not effectively give additional new Tax Payer ID as its target. Thus to the tax revenue which gained by those additional new Tax Payer ID, in fact haven?t show a significant result for Jakarta Tebet Tax Office. The potential personal tax payer owned by Jakarta Tebet Tax Office is still huge to develop. The obstacles founded in the program implementation generally divided into internal and external which include other government office or Tax Payer itself."