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"[Penelitian ini membahas mengenai efektivitas pelaksanaan sosialisasi perpajakan terkait E-Faktur terhadap Wajib Pajak yang diselenggarakan oleh KPP Pratama Jakarta Pancoran. Tujuan dari penelitian ini adalah untuk mengetahui apakah sosialisasi telah berjalan secara efektif dalam meningkatkan kepatuhan Wajib Pajak dengan tercapainya tujuan dan manfaat. Penelitian ini merupakan penelitian kualitatif dengan desain deskriptif. Pendekatan yang digunakan dalam penelitian ini dilakukan melalui kuesioner dengan Wajib Pajak dan wawancara terstruktur dengan Account Representative di KPP Pratama Jakarta Pancoran. Hasil penelitian menunjukkan bahwa sosialisasi perpajakan terkait E-Faktur telah berjalan cukup efektif meskipun masih ditemukannya faktor-faktor yang menghambat efektivitas dari sisi Wajib Pajak dan Direktorat Jenderal Pajak. Dengan demikian diharapkan adanya peran aktif dari Account Representative, KPP Pratama Jakarta Pancoran, maupun Kantor Pusat DJP untuk melakukan perbaikan secara terus-menerus dalam penyelenggaraan sosialisasi perpajakan.

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This study discusses the effectiveness of the implementation of socialization related taxation E-Faktur against taxpayer held by KPP Pratama Jakarta Pancoran. The aim of this study was to determine whether sosialization was effective in improving taxpayer compliance with the achievement of the goals and benefits. This research is a qualitative descriptive design. The approach used in this research was conducted through a questionnaire with taxpayer and a structured interview with the Account Representative at KPP Pratama Jakarta Pancoran. The results showed that the taxation-related socialization E-Faktur has been running quite effectively while still finding the factors that hinder the effectiveness from the taxpayer and DJP. It is expected the active role of Account Representative, KPP Pratama Jakarta, and DJP to make continuous

improvements in socialization taxation., This study discusses the effectiveness of the implementation of socialization

related taxation E-Faktur against taxpayer held by KPP Pratama Jakarta

Pancoran. The aim of this study was to determine whether sosialization was

effective in improving taxpayer compliance with the achievement of the goals and

benefits. This research is a qualitative descriptive design. The approach used in

this research was conducted through a questionnaire with taxpayer and a

structured interview with the Account Representative at KPP Pratama Jakarta

Pancoran. The results showed that the taxation-related socialization E-Faktur

has been running quite effectively while still finding the factors that hinder the

effectiveness from the taxpayer and DJP. It is expected the active role of Account

Representative, KPP Pratama Jakarta, and DJP to make continuous

improvements in socialization taxation.]"

"Saldo piutang pajak di Indonesia meningkat setiap tahun. Hal ini mencerminkan Wajib Pajak belum mematuhi seluruh kewajiban pajaknya. Salah satu upaya untuk meningkatkan kepatuhan Wajib Pajak yaitu dengan tindakan penagihan pajak termasuk pemblokiran rekening keuangan Penanggung Pajak. Pemblokiran dimaksudkan untuk memberikan konsekuensi hukum bagi Penanggung Pajak yang melanggar ketentuan pajak, sehingga menciptakan efek jera dan mendorong kepatuhan pajak. Berdasarkan permasalahan tersebut, penelitian ini bertujuan untuk menganalisis pemblokiran harta kekayaan Penanggung pajak ditinjau dari deterrence effect menurut Beccaria (1963) yaitu certainty, celerity, dan severity dan dampak pemblokiran terhadap kepatuhan formal dan material dari Wajib Pajak. Data primer kualitatif berupa wawancara dengan Juru Sita KPP Pratama Jakarta Setiabudi Satu dan Wajib Pajak untuk mengetahui aspek deterrence effect dari pemblokiran serta wawancara dengan Account Representative untuk mengetahui dampak pemblokiran terhadap kepatuhan Wajib Pajak setelah pemblokiran. Data sekunder berupa data kepatuhan formal juga digunakan dalam penelitian ini. Hasil analisis menunjukkan bahwa aspek certainty pemblokiran tidak memberikan deterrence effect bagi Wajib Pajak, Aspek celerity dan severity pemblokiran memberikan deterrence effect bagi Wajib Pajak, namun deterrence effect dalam aspek severity harus memenuhi beberapa kondisi yang harus dipenuhi. Dampak pemblokiran harta kekayaan Penanggung Pajak belum tercermin dalam kepatuhan formal dan kepatuhan material di KPP Pratama Jakarta Setiabudi Satu.

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The tax receivables in Indonesia increases every year. This reflects that taxpayers have not complied with all their tax obligations. One effort to increase Taxpayer compliance is by tax collection actions including blocking the Tax Insurer's financial account. Financial account blocking is intended to provide legal consequences for Tax Insurers who violate tax provisions, thereby creating a deterrent effect and encouraging tax compliance. Based on these problems, this research aims to analyze the blocking of tax insurers’ financial assets in terms of the deterrence effect according to Beccaria (1963), namely certainty, celerity, and severity and the impact of blocking on formal and material compliance of taxpayers. Qualitative primary data in the form of interviews with the KPP Pratama Jakarta Setiabudi Satu Bailiff and the Taxpayer to determine the deterrence effect aspect of the financial account blocking as well as interviews with Account Representatives to determine the impact of the financial account blocking on Taxpayer compliance after that. Secondary data in the form of formal compliance data was also used in this research. The results of the analysis show that the certainty aspect of financial account blocking does not provide a deterrence effect for Taxpayers. The celerity and severity aspects of financial account blocking provide a deterrence effect for Taxpayers, however the deterrence effect in the severity aspect must fulfill several conditions that must be met. The impact of blocking the Tax Insurer's assets has not been reflected in formal compliance and material compliance at KPP Pratama Jakarta Setiabudi Satu."

"Kepatuhan pajak adalah perilaku kompleks yang berdasarkan hasil-hasil riset telah terbukti adanya beberapa faktor yang bisa mendorong dan menahan wajib pajak dari memenuhi kewajiban pajak mereka. Namun upaya Indonesia dalam menangani masalah ketidak-patuhan selama ini sangat terbatas pada reformasi administrasi perpajakan dan pencegahan secara hukum, tanpa mengindahkan interaksi antara moral pajak, legitimasi politik, dan pertukaran fiskal yang baik secara gabungan maupun independen mempengaruhi perilaku kepatuhan pajak. Gagasan pajak sebagai bentuk kontrak sosial antara wajib pajak dan pemerintah yang berwenang semakin diterima oleh masyarakat luas dan dengan demikian perlu adannya upaya untuk menelusuri persepsi legitimasi politik dan pertukaran fiskal dari persepsi wajib pajak di Indonesia.Penelitian kuantitatif ini dilakukan dengan populasi sampel wajib pajak dalam satu kantor pelayanan pajak yang tingkat ketidak-patuhan formal salah satu tertinggi di Jakarta. Responden memiliki moral pajak cukup tinggi meskipun mereka kurang puas dengan pemerintah atau lembaga publik serta dengan barang dan jasa publik. Perilaku kepatuhan responden dan moral pajak bervariasi tergantung pada indikator yang diukur. Persepsi pada perilaku kepatuhan orang lain berbanding terbalik dengan perilaku kepatuhan responden. Penerimaan terhadap perilaku ketidakpatuhan adalah prediktor yang lumayan akurat untuk menentukan kepatuhan responden yang sebenarnya.Dampak dari legitimasi politik dan pertukaran fiskal pada kepatuhan formal bervariasi tergantung pada item yang diukur. Persepsi tentang korupsi dan keterwakilan tidak mempengaruhi perilaku kepatuhan, sementara tingkat kepercayaan pada pemerintah dan kemampuan pemerintah untuk mengelola pengeluaran penerimaan pajak berdampak positif kepatuhan formal. Dalam kategori pertukaran fiskal, wajib pajak yang patuh lebih kritis dalam menilai 'manfaat' yang mereka terima di seluruh wilayah diukur yaitu: kesehatan, pendidikan, infrastruktur, penanganan kejahatan dan korupsi.

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Tax compliance is a multi-faceted behaviour, previous studies have recognised and proven there are factors which entices and hold taxpayers back from fulfilling their tax obligations. However Indonesia's effort in tackling noncompliance issue has been limited on tax administration reform and deterrence factors. Meanwhile the interaction between tax morale, political legitimacy, and fiscal exchange which compoundingly (or individually) affect a person tax compliance behaviour have not been given much attention to. The notion of tax as a form social contract between taxpayer and governing authority is more wellreceived and thus it is necessary to address the issue of political legitimacy and fiscal exchange from Indonesia's taxpayers perception.This quantitative study has come to conclusion that sample population of taxpayers in one tax service office with highest non-compliant rate have moderately high tax morale even though they are dissatisfied with government or public institution as well as with the public goods and services. Respondents' compliance behaviour and tax morale vary depending on the tax morale indicators measured. The perception on other people's compliance behaviour inversely proportional to the respondents' compliance behaviour; acceptance on noncompliance behaviour however is a better predictor for how the respondents' actual compliance behaviour are.The impact of political legitimacy and fiscal exchange on formal compliance vary depending on each particular items. Perception on corruption and representativeness does not seem to impact compliance behaviour Meanwhile confidence level in government and government's ability to manage tax revenue expenditure does positively impact formal compliance. In fiscal exchange category, the result suggests that compliant taxpayers are more critical in judging the 'benefits' they receive across the measured area which are: healthcare, education, infrastructure, handling of crime and corruption."

"Tax ratio Indonesia masih tergolong rendah jika dibandingkan dengan beberapa negara di kawasan ASEAN. Oleh karena itu, Direktorat Jenderal Pajak perlu membuat kebijakan dalam rangka meningkatkan kepatuhan wajib pajak yang berkelanjutan dan penerimaan pajak yang optimal. Penelitian ini bertujuan untuk mengevaluasi kinerja kegiatan pengawasan kepatuhan wajib pajak dalam rangka meningkatkan kepatuhan pajak dan mengoptimalkan penerimaan pajak berdasarkan Surat Direktur Jenderal Pajak No. SE-05/PJ/2022 perihal perencanaan, pelaksanaan, tindak lanjut, serta pemantauan dan evaluasi pada Kantor Pelayanan Pajak Pratama Jakarta Grogol Petamburan dengan menggunakan kriteria evaluasi (OECD, 2021) yang terdiri dari relevansi, koherensi, efektivitas, efisiensi, dampak, dan keberlanjutan, serta mengevaluasi faktor-faktor dari pelaku kegiatan pengawasan pajak, yaitu berupa dukungan manajemen puncak, Account Representative, dan wajib pajak yang mempengaruhi kegiatan pengawasan pajak. Metode yang digunakan dalam penelitian ini adalah metode kualitatif deskriptif. Teknik pengumpulan data dilakukan dengan menggunakan wawancara mendalam terhadap 10 responden sebagai data primer dan telaah dokumen, peraturan, serta penelitian terdahulu yang relevan dengan tema penelitian sebagai data sekunder, kemudian melakukan triangulasi data untuk memeriksa keabsahan data atau informasi yang diperoleh. Hasil penelitian ini menunjukkan bahwa kegiatan pengawasan SE-05 telah terlaksana dengan baik dengan tercapainya target penerimaan pajak, tercapainya indikator penilaian kantor, dan membantu meningkatkan kepatuhan wajib pajak. Pada faktor-faktor yang mempengaruhi kegiatan pengawasan perpajakan, terbukti bahwa ketiga faktor tersebut mempengaruhi kegiatan pengawasan kepatuhan wajib pajak. Secara ringkas, penelitian ini diharapkan dapat memberikan kontribusi dalam upaya peningkatan terhadap kepatuhan kewajiban perpajakan dan penerimaan pajak serta mengevaluasi faktor-faktor yang dapat mempengaruhi keberhasilan atau kegagalan kegiatan pengawasan kepatuhan perpajakan.

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Indonesia's tax ratio is still relatively low when compared to several countries in the ASEAN region. Therefore, the Directorate General of Taxes needs to create policies to improve sustainable taxpayer compliance and optimal tax revenue. This study aims to evaluate the performance of taxpayer compliance supervision activities to improve tax compliance and optimize tax revenue based on Director General of Taxes Circular Letter No. SE-05/PJ/2022 concerning planning, implementation, follow-up, monitoring and evaluation at the Jakarta Grogol Petamburan Small Tax Office using evaluation criteria (OECD, 2021) consisting of relevance, coherence, effectiveness, efficiency, impact, and sustainability, as well as evaluating factors from tax supervision actors, namely with the support of top management, Account Representatives, and taxpayers that influence tax supervision activities. The method used in this study is a descriptive-qualitative. Data collection techniques were carried out using in-depth interviews with 10 respondents as primary data and reviewing documents, regulations, and previous research relevant to the research theme as secondary data, then triangulating the data to check the validity of the data or information obtained. The results of this study indicate that the SE-05 supervision activities have been implemented well with the achievement of tax revenue targets, the achievement of office assessment indicators, and helping to improve taxpayer compliance. In the factors that influence tax supervision activities, it is proven that these three factors influence taxpayer compliance supervision activities. In short, this study is expected to contribute to efforts to improve tax compliance and tax revenues and identify what factors can affect the success or failure of tax compliance supervision activities."

"Milka Casanegra denotes that "Tax Administration is Tax Policy". It means tax administration dictates tax policy (Brooks). The developed as well as developing countries have the same challenges in improving tax compliance to increase their revenue capacity; and for that purpose tax reform will be a mantra of tax modernization. The objective of tax reform is different between developing countries and developed countries. For the latest, beside to respond the increased market economy the tax reform is aimed to improve the number of taxpayers.

Tax reform in Indonesia launched in 1983 characterized by the application 'of the self assessment system in its tax regime. Citing the Gillis's, Gunadi says that the tax reform in Indonesia is phenomenal and monumental because it not only has the clear goals for improving tax administration and facilitating taxpayers compliance but also will be the road to create the tax voluntary compliance in the future. Directorate General .of Tax (DGT) as the tax authority in Indonesia envisages being a public service model that operates the world class tax system and management. Achieving that vision, DGT formulated-the-Medium-term-Tax Reform Policy (3-5 years) in 2001 which, amongst other, placed the attention on taxpayer service programs, i.e. The Tax Service Improvement Program and The Development of Excellent Service Program. In short, these programs focused on accessibility improvement for the taxpayers to report, update, pay, consult, get assistance, and gain information about tax. This will be achieved by the development of the office automation, creation of advanced multimedia access, and improvement of the service capacity of their human resources.

The interesting question is to which extend those taxpayers service programs.have made impact on taxpayers compliance? The central focus of this thesis tries to answer this issue. However, due to the complexity of the compliance matter, this study has several limitations such as (i) the unit analysis is narrowed only to one local tax office (Kantor Pelayanan Pajak1KPP), (ii) the respondents are limited only for the corporate-type taxpayers, (iii) the data used is cross-section instead of time series, and (iv) the model excludes other important determinants that reflect the enforcement approaches such as tax audit, effectiveness of sanction, and tax automation as well.

The theories used to construct the research model are (i) Theory of Tax Compliance, (ii) Theory of Service Quality, and (iii) other contemporary study in the public administration. Research conducted by Price Waterhouse which measured the impact of IRS's Taxpayers Assistance Program to the level of tax compliance in 1989 concluded that the program plays significant role in improving taxpayers compliance. Studying several researches that developed the tax compliance measurements, this study adopts the Adam Forest's qualitative indicators, i.e. both (i) the occurrence of overstating the cost, and (ii) the occurrence of concealing the income by taxpayers. The measurements of service quality used in this study are combination of the service quality indicators developed by Parasuraman and the service quality principles remarked by David Osborne.

The methodology employed in this study is social research. Data collected by using questionnaire instruments, and treated as quantitative (interval). Beside descriptive analysis, this study also uses statistical analysis (multivariate analysis) to conclude the degree of causal-effect between the quality service in the programs and the compliance. All data processing uses SPSS release 10.

The study concludes that (i) there is correlation between the tax service quality in the programs and the level of taxpayers compliance. However, the regression model shows that the service quality variables are not strongly able (only 25,61%) to explain the degree of compliance as reflected in the low value of determination coefficient (R2), (ii) the model expresses that there are three service quality measurements which have significant influence to the tax compliance, i.e. (a) the physical appearance of tax-office building, (b) the fairness of tax officers in servicing, and (c) the simple implementation of service procedures. The low R2 mentioned above reflects the weakness of Taxpayers Service Program in affecting taxpayers compliance. However, as argued by Gill, the tax reform demands a comprehensive tax policy instruments. Taxpayers service is only a part of strategy to raise tax compliance beside other vast activities such as tax campaign, tax education, etc. Meanwhile, another strategy is aimed to eradicate the noncompliance taxpayers by enforcement activities e.g.: tax auditing, sanction fostering, administration automation, etc. Therefore, this study suggests the further study might take into account those important activities in the analysis model in order to obtain the clearer picture on how to increase taxpayers compliance."

"Berdasarkan pada slippery slope framework, kepatuhan Wajib Pajak dibagi menjadi dua jenis, yaitu kepatuhan pajak sukarela dan kepatuhan pajak paksaan. Saat ini, pemerintah berusaha untuk meningkatkan kepatuhan pajak sukarela melalui pemberian kualitas pelayanan yang baik. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan otoritas pajak terhadap kepatuhan Wajib Pajak orang pribadi serta strategi layanan yang ditempuh otoritas pajak untuk meningkatkan kepatuhan Wajib Pajak orang pribadi. Pendekatan penelitian ini adalah pendekatan kuantitatif. Dalam metode kuantitatif, peneliti mengumpulkan data melalui penyebaran kuesioner ke 100 respondendengan teknik pengambilan sampel non-probability sampling dan diolah dengan menggunakan uji statistik deskriptif, uji regresidan uji koefisien determinasi. Dalam metode kualitatif, peneliti mengumpulkan data melalui wawancara dan diolah untuk tujuan triangulasi serta memperkaya analisis terhadap hasil olah data kuantitatif. Penelitian ini memperoleh hasil bahwa kualitas pelayanan otoritas pajak berpengaruh terhadap kepatuhan Wajib Pajak (sebesar 48,1%) di KPP Pratama Pasar Rebo.

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Based on slippery slope framework, tax compliances determined into two types, voluntary tax compliance and enforced tax compliance. Nowadays, government is trying to increase voluntary taxes through the provision of good quality services. This research was conducted in order to analyze the impact of service quality to individual tax compliance and service strategies to increase individual tax compliance. The approach of this research is quantittave approach. In quantitative method, researcher collected data(s) using questionnaires to 100 respondents with non-probability sampling techniques and processed using descriptive statistic, regression, and coefficient of determination test. In qualitative method, researcher collected data(s) using interview then processed for triangulation purpose and enrich the analysis of the quantitative results. The results indicate that service quality have effect on individual tax compliance (48,1%) in KPP Pratama Pasar Rebo."

"Ekstensifikasi Wajib Pajak Orang Pribadi dilaksanakan oleh Seksi Ekstensifikasi Perpajakan yang terdapat pada KPP Pratama, yang sudah berjalan kurang lebih sepuluh tahun. Evaluasi kinerja Seksi Ekstensifikasi Perpajakan bertujuan untuk menganalisis kinerja dan mengidentifikasi hambatan yang dihadapi oleh Seksi Ekstensifikasi Perpajakan. Penelitian ini menggunakan pendekatan kuantitatif. Penelitian yang dilakukan merupakan penelitian murni, tujuan penelitian deskriptif, dan dimensi waktu cross-sectional. Teknik pengumpulan data yang digunakan adalah wawancara, library research (studi kepustakaan), dan pengamatan. Hasil penelitian yang dilaksanakan adalah kinerja Seksi Ekstensifikasi Perpajakan sudah cukup baik. Hambatan terbesar adalah jumlah SDM yang belum mencukupi. Untuk mengatasinya dapat dilakukan penambahan jumlah personil.

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The act to extend the scope of Individual Taxpayers has been done by Tax Extension Unit which has been a part of the Small Taxpayer office (STO) and operating for nearly ten years. Performance evaluation has the purpose to analyze the performance and to identify the hurdle faced by Tax Extension Unit. This research use quantitative approach. The research is classified as descriptive and cross-sectional research. Data collection method used in the research are interviews, library research, and observation. The research shows that the performance of Tax Extension Unit has already been fairly well, and the biggest hurdle which being faced by the Unit is the number of human resources which has not yet been adequate. Adding the personnel quantity up can be done to solve the problem."

"Saat ini kebanyakan wajib pajak sudah memahami kegunaan internet dengan berbagai kemudahannya. Inilah yang mendorong penciptaan bentuk pelayanan perpajakan berbasis internet. Terdapat tiga aplikasi sistem informasi berbasis internet yang telah dikembangkan dan diluncurkan Ditjen Pajak sejak tahun 2005, yaitu sistem pendaftaran wajib pajak dengan aplikasi e-regristration, sistem pembayaran pajak dengan e-payment, dan sistem pelaporan pajak dengan aplikasi e-Filing. Terobosan e-system ini tidak lain sebagai bagian dari reformasi perpajakan khususnya administrasi perpajakan. e-Filing adalah penyampaian Surat Pemberitahuan Masa (SPT Masa) atau Surat Pemberitahuan Tahunan (SPT Tahunan) yang berbentuk formulir elektronik dalam media komputer (e-SPT) melalui internet secara online real time. SPT ini berbentuk formulir elektronik yang ditransfer atau disampaikan ke Ditjen Pajak melalui website www.pajak.go.id atau perusahaan Penyedia Jasa Aplikasi (Aplicatian Service Provider atau ASP).Tujuan penelitian ini adalah untuk menganalisis pelaksanaan penerapan e-Filing dalam pelaporan SPT Tahunan PPh Orang Pribadi di KPP Pratama Bogor ditinjau dari asas kepastian hukum dan asas ease of tax administration and compliance; mengetahui hambatan yang dihadapi KPP Pratama Bogor dalam pelaksanaan pelaporan SPT Tahunan SPT PPh Orang Pribadi dengan menggunakan aplikasi e-Filing; serta menjelaskan upaya yang dilakukan KPP Bogor mengatasi hambatan yang dihadapi dalam pelaporan SPT Tahunan PPh Orang Pribadi dengan menggunakan aplikasi e-Filing.Penelitian ini menggunakan pendekatan kualitatif. Hasil penelitian menunjukkan Pelaksanaan e-Filing dalam pelaporan SPT Tahunan PPh Wajib Pajak Orang Pribadi di KPP Pratama Bogor belum ada kepastian hukum, sedangkan ditinjau dari asas ease of administration and compliance dari sisi wajib pajak sangat tercermin dalam kemudahan pelaporan e-Filing tersebut, karena wajib pajak sudah tidak perlu lagi antri dan repot dengan berkas-berkas kertas. Begitu juga dari sisi fiskus, mereka sangat terbantu dengan adanya e-filing, karena sudah tidak perlu lagi melakukan perekaman data SPT, dan lain-lain. Tetapi di satu sisi dengan adanya SPT LB yang pada hakekatnya adalah SPT Nihil justru menambah beban kerja aparat pajak serta seringnya terjadi gangguan dalam akses ke website Ditjen Pajak membuat pelaksanaan e-Filing menjadi terhambat.

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Currently most taxpayers already understand the usefulness of the Internet with various ease. This prompted the creation of an Internet-based form of taxation services. There are three applications of Internet-based information system that has been developed and launched the Directorate General of Taxation since 2005, the taxpayer registration system with the application of e-regristration, payment systems with e-payment of tax, and the tax reporting system with e-Filing. Breakthrough e-system is not another as part of a tax reform tax administration in particular. e-Filing is the delivery of the Notice Period (return period) or Notice of Annual (Annual SPT) in the form of an electronic form in computer media (e-SPT) over the internet in real time online. SPT is shaped electronic form transferred or delivered to the Directorate General of Taxes through the website www.pajak.go.id or Application Service Provider (Aplicatian Service Provider or ASP).The purpose of this study was to analyze the implementation of e-Filing in the reporting of Annual Income Tax Personal in KPP Pratama Bogor in terms of the principle of legal certainty and ease of tax administration and compliance; know the constraints faced in the implementation of reporting SPT by using the e-Filing application; and the efforts of KPP Pratama Bogor overcome obstacles faced in implementation of e-Filing.This study used a qualitative approach. The results indicate the implementation of e-Filing in KPP Pratama Bogor no legal certainty, while in terms of the principle of ease of administration and compliance of the taxpayer is strongly reflected in the ease of reporting the e-Filing, because taxpayers no longer need to queue and hassle with paper files. So also from the tax authorities, they were greatly assisted by the e-filing, because it was no longer perform SPT data recording, and others. But on the one hand with the SPT LB which is essentially nil tax return will increase the burden of work and the tax authorities of frequent interruptions in access to the website of the Directorate General of Taxation makes the implementation of e-Filing to be blocked."

"Skripsi ini membahas mengenai faktor-faktor yang memengaruhi kepatuhan wajib pajak hotel atas rumah kos selama tahun 2010 pada Suku Dinas Pelayanan Pajak I Kota Administrasi Jakarta Pusat. Permasalahan yang diangkat dalam skripsi ini adalah faktor-faktor apa sajakah yang memengaruhi kepatuhan wajib pajak hotel atas rumah kos selama tahun 2010 di Suku Dinas Pelayanan Pajak I Jakarta Pusat, mengingat pajak ini merupakan jenis pajak baru dan kepatuhannya rendah. Penelitian ini menggunakan pendekatan kualitatif. Hasil penelitian ini menunjukkan bahwa ada beberapa faktor yang memengaruhi kepatuhan para wajib pajak tersebut Faktor utamanya yakni kondisi ekonomi para pengusaha rumah kos serta sosialisasi yang kurang dan tidak merata.

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This undergraduate thesis focuses on the factors that influence the compliance of taxpayers of hotel tax of boarding house during the year 2010 in Suku Dinas Pajak I Jakarta Pusat. The issue that is discussed in this undergraduate thesis is factors that influence the compliance of hotel tax of boarding house taxpayers during the year 2010 on Suku Dinas Pajak I Jakarta Pusat, noticing that this tax is a newly-applied tax and has a low level of compliance.

This research uses qualitative method. The result of this research shows that there are a few factors that influence the compliance of those taxpayers. The main factors are the economic condition and the insufficient socialization related to those boarding house?s owners."

"Penelitian ini dilakukan untuk mengetahui pengaruh pengetahuan pajak, kepercayaan pada pemerintah, dan perbedaan gender terhadap persepsi mahasiswa mengenai kepatuhan perpajakan. Penelitian ini bersifat kuantitatif. Metode analisis pengolahan data yang digunakan dalam penelitian ini adalah regresi linear berganda. Metode pengumpulan data yang dilakukan dalam penelitian ini adalah sumber data primer dengan melakukan penyebaran kuesioner, baik cetak maupun secara online. Sampel yang digunakan dalam penelitian ini adalah 170 mahasiswa program D3 Vokasi, S1 Reguler, dan S1 Ekstensi Universitas Indonesia dari berbagai bidang studi. Hasil analisis kuantitatif menunjukkan bahwa pengetahuan pajak berpengaruh negatif terhadap persepsi mahasiswa atas kepatuhan perpajakan, sedangkan kepercayaan pada pemerintah berpengaruh positif dan perbedaan gender tidak berpengaruh pada persepsi mahasiswa atas kepatuhan perpajakan.

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This research aims to know the influence of tax knowledge, trust in government, and gender difference to college student s perception about tax compliance. This research is quantitative. Data analysis method used in this research is multiple linear regression. Method of data collection in this research is primary data source by using questionnaires, either printed or online. The sample used in this research is 170 students of Diploma Program, S1 Reguler, and S1 Extension Porgram of Universitas Indonesia from various fields of studies. The result of quantitative analysis indicates that the tax knowledge has a negative effect on the students perception on tax compliance, while the trust in the government has a positive effect and the gender difference has no effect on the students perception on tax compliance."