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"ABSTRAKPembagian harta pailit milik debitor pailit yang dilakukan oleh kurator harusdilakukan dengan menimbang kedudukan kreditor pailit. Kedudukan kreditor inidapat menjadikan seorang kreditor memiliki hak untuk didahulukan ataspembayaran utang oleh debitor dibandingkan dengan kreditor lainnya. Kreditorpreferen sebagai kreditor dengan hak istimewa berada diatas kreditor separatis dankonkuren. Tetapi hal ini tidak sejalan dengan pemberesan harta pailit PT.Industries Badja Garuda (dalam pailit). Utang pajak milik debitor pailitdiklasifikasikan menjadi utang pajak yang bersifat preferen dan utang pajak yangbersifat konkuren. Pokok permasalahan yang akan dibahas yaitu bagaimanakedudukan utang pajak dalam pemberesan harta pailit dan bagaimanapenyelesaian utang pajak dalam pemberesan harta pailit PT Industries BadjaGaruda. Metode penelitian yang digunakan adalah yuridis normatif dengantipologi penelitian preskriptif. Jenis data yang digunakan yaitu data sekunder.Dari penelitian ini dapat disimpulkan bahwa kedudukan utang pajak dalamkepailitan menjadi pihak yang didahulukan pelunasannya daripada kreditorlainnya. Hal ini ditentukan dalam Undang-Undang. Meskipun utang pajak sebagaikreditor preferen memiliki hak untuk didahulukan, kreditor separatis pemegangjaminan tetap memiliki hak atas jaminan yang dimilikinya. Pelunasan utang pajakdalam kasus ini harus memperhatikan ketentuan mengenai daluwarsa utang pajak.Untuk mencegah tidak dilunasinya utang pajak oleh wajib pajak maka seharusnyakantor pajak bertindak lebih tegas agar tagihan pajak yang tidak terbayar tidakmenumpuk.

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ABSTRACTThe settlement of bankruptcy property of debtor, which is conducted by thecurator in charge, must be done by considering the position of their creditors. Theposition of creditors can make some creditor have preference rights for the debtpayment compared to other creditors. Creditor with preference rights must get thedebt repayment first compared to the other creditors. But this regulation is notapplied in tax debt repayment related to bankruptcy property settlement in PT.Industries Badja Garuda (in Bankrupt process). Tax debt in this case, getsclassified into tax debt with preference rights and tax debt with concurrent rights.The main issues in this study are how the position of tax debt in bankruptcyproperty settlement and how the settlement of tax debt in bankruptcy propertysettlement PT Industries Badja Garuda? This study uses juridical normative withprescriptive research. This study uses secondary data. From the research can beconcluded that the position of tax debt repayment in bankruptcy becomes thepriority creditors in the bankruptcy property settlement compared to the othercreditors. This is stated in the constitution. Even though tax debt as creditor getsthe preference right by the law, creditor with separatist rights still have the right toclaim their debt guarantee. Tax debt repayment in this case should considering theexpiration clause in taxation. To prevent the taxpayer neglecting their duty, taxoffice in charge should act more assertive so the tax debt will not accumulate"

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Tindakan penagihan pajak merupakan alat untuk memaksa Wajib Pajak membayar utang pajaknya, namun Direktorat Jenderal Pajak tidak dapat melakukan tindakan penagihan pajak seperti penyitaan harta dan pelelangan dalam perkara pailit karena hal tersebut tidak diperkenankan oleh Undang-Undang Kepailitan. Penelitian ini bertujuan untuk mengevaluasi tindakan penagihan pajak berdasarkan successful tax debt management guna meminimalkan tidak tertagihnya utang pajak. Penelitian ini menggunakan metode studi kasus yang dilakukan pada Subdirektorat Penagihan, Kantor Pelayanan Pajak A, Kantor Pelayanan Pajak B, dan Kantor Pelayanan Pajak C. Pengumpulan data melalui wawancara. Hasil penelitian ini menunjukkan bahwa strategi penagihan Wajib Pajak Pailit disusun secara terkoordinasi dan melibatkan beberapa fungsi administrasi yang berkaitan dengan penagihan pajak. Penagihan pajak terhadap Wajib Pajak Pailit tidak memerlukan pendekatan persuasif. Langkah-langkah yang dilakukan oleh Direktorat Jenderal Pajak sebelum melakukan tindakan penagihan dengan upaya paksa telah terstandardisasi. Direktorat Jenderal Pajak menggunakan seperangkat alat penegakan hukum yang terdiri dari sita, cegah, dan sandera dengan tujuan agar Wajib Pajak Pailit melunasi utang pajaknya. Penilaian terhadap apakah utang Wajib Pajak Pailit tidak ekonomis untuk ditagih dilakukan berdasarkan pedoman yang mencakup berbagai faktor. Kendala penagihan pajak terhadap Wajib Pajak Pailit adalah sulit untuk menjual aset Wajib Pajak Pailit.

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Tax collection action is a tool to force taxpayers to pay their tax debts, but the Directorate General of Taxes can not execute tax collection action such as seizure of assets and auctions in a bankrupt case because Bankruptcy Law prohibits it. This study aims to evaluate tax collection actions based on successful tax debt management to minimise uncollectible tax debts. This study uses the case study method conducted at the SubDirectorate of Collection, A Tax Office, B Tax Office, and C Tax Office. Data collection through interviews. The results of this study show that the Tax Collection strategy for Bankrupt Taxpayer is developed in a coordinated and involves several administration functions related to tax collection. In the context of tax debt collection within bankruptcy proceedings, the necessity of persuasive communication with bankrupt taxpayers is deemed nonessential. Standardized procedures are in place within the Directorate General of Taxes prior to resorting to law enforcement measures for debt collection from bankrupt taxpayers. These measures encompass a spectrum of enforcement tactics, including asset confiscation, imposition of travel restrictions (exit bans), and, in extreme circumstances, detainment. The Directorate General of Taxes assesses various criteria to determine the viability of collecting debts from bankrupt taxpayers. The obstacle to collecting tax from bankrupt taxpayers is that it is difficult to sell the bankrupt taxpayers' assets.

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"Skripsi ini dirancang guna menganalisis penerapan actio pauliana berkaitan dengan perkara pada Putusan No. 01/Pdt.Sus/Actio.Pauliana/2014/PN.Niaga.Mks jo. Putusan No. 118K/Pdt.Sus-Pailit/2015 jo. Putusan No. 74PK/Pdt.Sus-Pailit/2016. Herry yang telah dinyatakan pailit, dianggap telah mengalihkan aset sebanyak 16 tanah dan bangunan dengan Sertifikat Hak Milik. Permasalahan yang akan diteliti adalah penerapan hukum formil dan materiil terhadap gugatan actio pauliana utamanya menekankan pada kapasitas mengajukan suatu gugatan oleh Kurator dan juga akibat hukumnya. Kurator dalam perkara a quo mengajukan gugatan dengan berdasarkan Surat Permohonan Kurator kepada Hakim Pengawas No. 398/Kurator-LFSZP/VIII/2013 tertanggal 03 September 2013. Dengan menganalisis pertimbangan hakim dan juga bukti dan keberatan yang diajukan dengan merujuk pada ketentuan perundang-undangan melalui Undang-Undang Nomor 40 Tahun 2007 tentang Kepailitan dan Penundaan Kewajiban Pembayaran Utang, Kurator dalam perkara ini sepatutnya mendapatkan izin dari Hakim Pengawas terlebih dahulu sebelum mengajukan gugatan yang pada umumnya berbentuk surat penetapan. Metode penelitian yang digunakan dalam penelitian ini adalah yuridis normatif dengan tipologi penelitian deskriptif. Penulis memperoleh kesimpulan bahwa dalam putusan a quo ditemukan fakta bahwa Majelis Hakim luput terhadap jangka waktu pengalihan aset dimana terdapat pengalihan aset yang dilakukan dalam jangka waktu lebih dari 1 (satu) tahun, yakni antara Herry dengan Tergugat III melalui AJB No. 192/2011 dan No.193/2011, dimana hal ini tidak sejalan dengan Pasal 42 UUK PKPU. Majelis Hakim juga akan lebih tepat apabila dapat menguraikan mengenai kapasitas Kurator dalam mengajukan gugatan sebagaimana Pasal 69 ayat (5) UUK PKPU.

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This thesis is created to analyze the implementation of actio pauliana related to case in Decision No.01/Pdt.Sus/Actio.Pauliana/2014/PN.Niaga.Mks jo. Decision No.118K/Pdt.Sus-Pailit/2015 o.DecisionNo.74PK/Pdt.Sus-Pailit/2016. Herry, who has been declared bankrupt, is deemed to have transferred assets, namely 16 lands and buildings with Freehold Titles. The issue to be examined is the application of formal and material law to actio pauliana lawsuit, mainly focusing on the capacity to file a lawsuit by the Bankruptcy Receiver and the legal consequence. The Bankrupty Receiver in this case filed a lawsuit based on the Bankruptcy Receiver’s Request Letter to the Supervisory Judge No. 398/Kurator-LFSZP/VIII/2013 dated September 3, 2013. By analyzing the judge's considerations and also the evidence and objections submitted by referring to the provisions of the legislation through Law Number 40 of 2007 concerning Bankruptcy and Postponement of Debt Payment Obligations, the Bankrupty Receiver in this case should obtain permission from the Supervisory Judge before filing a lawsuit, which generally takes the form of a determination letter. The research method used in this study is normative juridical with a descriptive research typology. The author concludes that in this decision, it was found that the Panel of Judges overlooked the timeframe for asset transfer, where there was a transfer of assets made within a period of more than 1 (one) year, between Herry and Defendant III through AJB No. 192/2011 and No.193/2011, which is not in line with Article 42 of the Law on Bankruptcy and Postponement of Debt Payment Obligations. The Panel of Judges would also be more appropriate if they could elaborate on the capacity of the Bankrupty Receiver in filing a lawsuit as stipulated in Article 69 paragraph (5) of the Law on Bankruptcy and Postponement of Debt Payment Obligations.

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"Adanya ketentuan mengenai daluwarsa penagihan pajak dapat mengakibatkan hilangnya hak mendahulu utang pajak. Penelitian ini mengidentifikasi kedudukan hak mendahulu utang pajak dengan adanya kreditor preferen lain dalam hal terjadinya kepailitan dan pengaruh daluwarsa penagihan pajak terhadap hak mendahulu utang pajak dalam kepailitan. Penulisan skripsi ini menggunakan metode penelitian yuridis normatif yang dilakukan terhadap hukum positif mengenai kepailitan dan perpajakan di Indonesia. Dalam menggunakan metode penelitian yang dilakukan dalam penulisan skripsi ini, dapat diketahui bahwa utang pajak berkedudukan sebagai kreditor preferen yang mendapatkan pelunasan setelah biaya kepailitan dan imbalan jasa kurator serta utang upah buruh. Di samping itu, hak mendahulu utang pajak dipengaruhi oleh daluwarsa penagihan pajak yang dapat mengakibatkan hak mendahulu utang pajak tidak dapat diterapkan apabila hak untuk melakukan penagihan pajak daluwarsa. Namun, adanya ketentuan mengenai penangguhan daluwarsa hak mendahulu utang pajak memungkinkan utang pajak mendapatkan pelunasannya sebagai kreditor konkuren. Hal tersebut menunjukkan bahwa pada dasarnya hak untuk melakukan penagihan pajak menjadi dasar didapatkannya pelunasan utang pajak. Berdasarkan hal tersebut, Direktorat Jenderal Pajak harus memperbaiki peraturan-peraturan maupun kebijakan-kebijakan yang berkaitan dengan penagihan pajak dalam kepailitan sedangkan Jurusita Pajak harus melakukan kegiatan penagihan pajak yang paling efektif guna dilunasinya utang pajak dalam terjadinya kepailitan.

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The existence of a provision concerning the expiration of tax collection may result in the loss of preceding right of the tax debt. The existence of a provision concerning the expiry of tax collection may result in the loss of the preceding right of the tax debt. This study identifies the preceding position of tax debt with the presence of other preferred creditors in the event of bankruptcy and the effect of the expiry of tax collection on the preceding right of tax debt in bankruptcy. This thesis approaches the Indonesian positive law regarding bankruptcy and taxation through a normative juridicial research method.

In using the research method undertaken in the writing of this thesis, it can be seen that tax debt stands as a preferred creditor who gets repayment after the cost of bankruptcy and remuneration of curator services and laborer wage debts. In addition, the preceding right of tax debt is affected by tax collection expiration which may result in the preceding right of tax debt unenforcable. However, the provision concerning the postponement of the expiration of the preceding right of the tax debt allows the tax debt to get its repayment as a concurrent creditor.

This shows that basically the right to collect taxes on the basis of the acquisition of tax debt. Based on this, the Directorate General of Taxation should improve the rules and policies relating to tax collection in bankruptcy whereas the Tax Administration should conduct the most effective tax collection activities for the settlement of tax debt in the event of bankruptcy."

"Adanya ketentuan mengenai daluwarsa penagihan pajak dapat mengakibatkan hilangnya hak mendahulu utang pajak. Penelitian ini mengidentifikasi kedudukan hak mendahulu utang pajak dengan adanya kreditor preferen lain dalam hal terjadinya kepailitan dan pengaruh daluwarsa penagihan pajak terhadap hak mendahulu utang pajak dalam kepailitan. Penulisan skripsi ini menggunakan metode penelitian yuridis normatif yang dilakukan terhadap hukum positif mengenai kepailitan dan perpajakan di Indonesia. Dalam menggunakan metode penelitian yang dilakukan dalam penulisan skripsi ini, dapat diketahui bahwa utang pajak berkedudukan sebagai kreditor preferen yang mendapatkan pelunasan setelah biaya kepailitan dan imbalan jasa kurator serta utang upah buruh. Di samping itu, hak mendahulu utang pajak dipengaruhi oleh daluwarsa penagihan pajak yang dapat mengakibatkan hak mendahulu utang pajak tidak dapat diterapkan apabila hak untuk melakukan penagihan pajak daluwarsa. Namun, adanya ketentuan mengenai penangguhan daluwarsa hak mendahulu utang pajak memungkinkan utang pajak mendapatkan pelunasannya sebagai kreditor konkuren. Hal tersebut menunjukkan bahwa pada dasarnya hak untuk melakukan penagihan pajak menjadi dasar didapatkannya pelunasan utang pajak. Berdasarkan hal tersebut, Direktorat Jenderal Pajak harus memperbaiki peraturan-peraturan maupun kebijakan-kebijakan yang berkaitan dengan penagihan pajak dalam kepailitan sedangkan Jurusita Pajak harus melakukan kegiatan penagihan pajak yang paling efektif guna dilunasinya utang pajak dalam terjadinya kepailitan.

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The existence of a provision concerning the expiration of tax collection may result in the loss of preceding right of the tax debt. The existence of a provision concerning the expiry of tax collection may result in the loss of the preceding right of the tax debt. This study identifies the preceding position of tax debt with the presence of other preferred creditors in the event of bankruptcy and the effect of the expiry of tax collection on the preceding right of tax debt in bankruptcy. This thesis approaches the Indonesian positive law regarding bankruptcy and taxation through a normative juridicial research method. In using the research method undertaken in the writing of this thesis, it can be seen that tax debt stands as a preferred creditor who gets repayment after the cost of bankruptcy and remuneration of curator services and laborer wage debts. In addition, the preceding right of tax debt is affected by tax collection expiration which may result in the preceding right of tax debt unenforcable. However, the provision concerning the postponement of the expiration of the preceding right of the tax debt allows the tax debt to get its repayment as a concurrent creditor. This shows that basically the right to collect taxes on the basis of the acquisition of tax debt. Based on this, the Directorate General of Taxation should improve the rules and policies relating to tax collection in bankruptcy whereas the Tax Administration should conduct the most effective tax collection activities for the settlement of tax debt in the event of bankruptcy. "

"Terdapat dua objek pajak dalam pengenaan Pajak Bumi dan Bangunan yaitu Objek Pajak Umum dan Objek Pajak Khusus. Objek Pajak Khusus adalah objek pajak yang memiliki konstruksi khusus baik ditinjau dari segi material pembentuk maupun keberadaannya memiliki arti yang khusus. Salah satu objek pajak yang memiliki potensi besar untuk dipungut Pajak Bumi dan Bangunan nya adalah Pelabuhan Tanjung Priok. Perbedaan perlakuan mekanisme penghitungan pajak terutang atas objek pajak khusus kemudian menimbulkan kendala bagi otoritas pajak daerah. Oleh karena itu, dibutuhkan strategi khusus oleh Pemerintah Daerah agar pemungutan Pajak Bumi dan Bangunan dapat diserap secara optimal. Penelitian ini menganalisa langkah-langkah yang sudah dilakukan dan yang dapat dilakukan oleh Pemerintah Daerah dalam rangka optimalisasi pemungutan Pajak Bumi dan Bangunan atas objek pajak khusus. Penelitian ini dilakukan dengan pendekatan kualitatif, teknik pengumpulan data studi lapangan dan studi kepustakaan, dan teknik analisis data kualitatif. Hasilnya terdapat beberapa kendala yang dialami oleh Pemerintah Daerah seperti kendala dalam melakukan penilaian, kendala dalam menentukan subjek pajak, kendala dalam pemuktahiran data yang kemudian berdampak pada tingkat kepatuhan pajak dan strategi yang dapat dilakukan oleh Pemerintah Daerah dalam melakukan optimalisasi pemungutan Pajak Bumi dan Bangunan pada Objek Pajak Khusus diantaranya sosialisasi peraturan Pajak Bumi dan Bangunan atas objek pajak khusus, melakukan pemuktahiran data, peningkatan kualitas Sumber Daya Manusia, Penegakan Hukum, dan Meningkatkan koordinasi antar lembaga pemerintah.

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There are two tax objects in the imposition of Land and Building Tax, General and Special Tax Objects. Special Tax Objects are tax objects that have special construction, both in terms of their forming materials and their existence, which have a special meaning. One of the tax objects that have great potential to be levied Property Tax is Tanjung Priok Port. The difference in treatment of the tax calculation mechanism payable on specific tax objects then creates obstacles for local tax authorities. Therefore, a special strategy is needed by the Regional Government so that the collection of Property Tax can be absorbed optimally. This study analyzes the steps that have been taken and that can be taken by the Regional Government in order to optimize the collection of Property Tax on special tax objects. This research was conducted using a qualitative approach, data collection techniques for field studies and literature studies, and qualitative data analysis techniques. The result is that there are several obstacles experienced by the Regional Government such as constraints in conducting assessments, constraints in determining tax subjects, constraints in updating data which then have an impact on the level of tax compliance and strategies that can be carried out by the Regional Government in optimizing the collection of Property Tax on Objects. Special Taxes include disseminating land and building tax regulations on specific tax objects, updating data, improving the quality of human resources, law enforcement, and improving coordination between government agencies."

"James Tobin, Professor of Economics at Yale, a Nobel Laureate, a great economist and great human being, proposed in the 1970s, after the breakdown of the fixed exchange rate system that a currency transactions tax be imposed in order to slow down speculative movements of currency and give governments greater ability to manage their own domestic monetary and fiscal policy. Since the 70s this proposal has been changed in several ways -to have a two tier tax, to become part of financing for development, to include taxes on sales of international securities, and several other variations. Three important points deserve emphasis. First, with regard to financial crisis prevention, the Tobin tax should be viewed as part of a package of reforms to the international financial architecture. No measure alone can prevent financial crises, and many measures generate synergies so that they work better as a package. A house has doors, windows, floors, and ceilings: a well-designed financial architecture will also have many elements, of which the Tobin tax should be one. Second, James Tobin (1978) initially proposed the Tobin tax in connection with spot market currency transactions. Since then, there has been significant financial innovation in currency markets, including development of more extensive futures markets and derivative instruments. This means the Tobin tax must now be applied to all forms of foreign currency related transactions to avoid evasion. More generally, the Tobin tax should be seen as part of a family of financial market transaction taxes, and many of the arguments for a Tobin tax carry over and support other forms of financial market transaction taxes. Indeed, from a purely technical standpoint, taxing domestic financial market transactions may be the easier place to start since these involve a single jurisdiction, and are therefore harder to evade. Third, not only does the Tobin tax promise to improve international financial stability, it also has significant tax revenue raising capacity. Indonesia have bill that applicable to the currency transaction taxes. The problem is Indonesia can use the Tobin Tax. This research use library research, that analyzing the literatures (pro and contra literature) from the recent economic researchers. Solution of this thesis is Tobin Tax and Currency Transaction Tax can be a useful instrument against speculation. It could also dampen capital flight and therefore contribute to the prevention of financial crisis together with more comprehensive capital controls measures. It could stimulate economic cooperation at the regional level and therefore be a major step toward a new ?developmentalist financial architecture" (I. rabel, 2003b). It could also be useful to developed countries like the US and the EU and finally, it could generate huge revenues for financing development, universal access to social services, and global public goods. Indonesia can apply the Tobin Tax and Currency Transaction Taxes according with UU no 17, psl 4 ayat 2 tahun 2000. Global civil citizenship has been a main driving force to promote the campaign of the Tobin tax. In this regard, for campaigning the Tobin tax in East Asia successfully, consolidation of citizens in East Asian countries, or 'Civil Asia' should be built first. Most powerful NGOs were formerly responsible only to their member states, although a broad spectrum of issues have been brought across inter-state borders."

"This thesis discusses the Tax Revenue Gap Estimation In East Jakarta Middle Tax Payer Office The Study Period Of 2010 to 2015. The study uses micro methods with tax audits. The data used are secondary data from the tax audit in the form of an assessment letter on tax underpayment for fiscal years 2010 2013. The results showed that the magnitude of the tax gap in 2010 amounted to 38.26 with a value of Rp 2,15 Trillion, with the largest tax gap is the education services sector. For the year 2011 amounted to 33.86 with a value of Rp 2,09 Trillion, the tax gap is the largest sector of water supply, waste management and disposal and the recycling of waste and trash cleanup. For the year 2012 amounted to 32.88 with a value of Rp 2,30 Trillion, the tax gap is the largest sector of water supply, waste management and disposal and the recycling of waste and trash cleanup. And for the year 2013 amounted to 21.70 with a value of Rp 2,01 Trillion, the largest tax gap is real estate. Results of the study with paired samples t test showed that there are differences between the tax payments prior to the examination and after examination from 2010 to 2013, so that efforts to achieve the tax targets for 2016 and the years ahead can be done with a tax audit policies.

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Tesis ini membahas estimasi kesenjangan penerimaan pajak tax gap pada Kantor Pelayanan Pajak Madya Jakarta Timur selama periode penelitian tahun 2010 sampai dengan 2015. Penelitian menggunakan metode mikro dengan tax audit. Data yang digunakan adalah data sekunder hasil tax audit pemeriksaan pajak berupa Surat Ketetapan Pajak Kurang Bayar untuk tahun pajak 2010 ndash; 2013. Hasil penelitian menunjukkan bahwa besarnya tax gap tahun 2010 sebesar 38,26 dengan nilai sebesar Rp 2,15 Trilyun,- dengan tax gap terbesar adalah sektor jasa pendidikan. Untuk tahun 2011 sebesar 33,86 dengan nilai sebesar Rp 2,09 Trilyun,- dengan tax gap terbesar adalah sektor pengadaan air, pengelolaan sampah dan daur ulang pembuangan dan pembersihan limbah dan sampah. Untuk tahun 2012 sebesar 32,88 dengan nilai sebesar Rp 2,30 Trilyun,- dengan tax gap terbesar adalah sektor pengadaan air, pengelolaan sampah dan daur ulang pembuangan dan pembersihan limbah dan sampah. Dan untuk tahun 2013 sebesar 21,70 dengan nilai sebesar Rp 2,01 Trilyun,- dengan tax gap terbesar adalah real estate. Hasil penelitian dengan uji paired sampel t Test menunjukkan bahwa terdapat perbedaan pajak yang harus dibayar antara sebelum pemeriksaan dan sesudah pemeriksaan dari tahun 2010 sampai dengan 2012 kecuali tahun 2013, sehingga upaya pencapaian target pajak untuk tahun 2016 dan tahun kedepannya dapat dilakukan dengan kebijakan pemeriksaan pajak."

"Penelitian ini membahas mengenai kebijakan sistem administrasi pajak dalam program Registrasi Ulang Pengusaha Kena Pajak. Kebijakan ini dilakukan oleh Pemerintah demi meningkatkan penerimaan negara dari sektor Pajak Pertambahan Nilai, dimana dari hasil proses registrasi ulang tersebut dapat diketahui mana saja pengusaha yang sebenarnya merupakan Pengusaha Kena Pajak yang wajib melakukan pemungutan PPN dan mana saja Wajib Pajak yang sudah tidak berkewajiban untuk melakukan pemungutan PPN. Tujuan dari penelitian ini adalah untuk mendeskripsikan latar belakang, implementasi kebijakan, serta faktor-faktor yang menghambat di dalam pelaksanaan kebijakan tersebut. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif deskriptif. Hasil dari penelitian ini diketahui yang menjadi latar belakang dikeluarkannya kebijakan ini adalah karena rendahnya tingkat kepatuhan PKP yang terdaftar, belum optimalnya penerimaan negara dari sektor PPN, serta untuk menguji pemenuhan kewajiban subjektif dan objektif PKP. Implementasi kebijakan ini berjalan cukup baik, walaupun terdapat kendala yang dianggap dapat membuat kebijakan ini berjalan kurang efektif yaitu terkait dengan keterbatasan SDM dari pihak pelaksana. Hasil dari penelitian ini menyarankan agar diadakan peningkatan pelayanan kepada wajib pajak yang mungkin dapat dilakukan melalui penyuluhan-penyuluhan, dan Pemerintah dapat menambah kuantitas SDM yang disertai dengan kualitas yang baik untuk menunjang terlaksananya suatu kebijakan berjalan dengan efektif.

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This study is discussed regarding the policy and tax administration systems in the Re-Registration Program of Taxable Person. This policy was carried out by the government to increase state revenues from the VAT sector, where the results of re-registration process may be known to any entrepreneur who is actually a Taxable Person who shall perform collection of VAT and any taxpayer who is not obliged to do the VAT collection. The purpose of this study was to describe the policy background, policy implementation, and obstacle factors in the implementation of the policy. This study used descriptive-qualitative approach.

The results of this study are known to be the background of this policy issuance is due to the low level of compliance from Taxable Person that registered, non optimal state revenues from the VAT sector, as well as to test the fulfillment of subjective and objective from taxable Person. Implementation of this policy is going smooth, although there are problems that considered to make this policy less effective running related to the limitations of the human resources practicioner. The results of this study suggest that enhancing the service to be held that the taxpayer may be done through counseling, education, and government can increase the quantity of human resources accompanied with good quality to support the implementation of a policy to work effectively."