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"KPP Pratama Jakarta Kelapa Gading pada pelaksanaan program pengampunan pajak 2016-2017 menempati posisi ke-delapan secara nasional dalam perolehan uang tebusan. Dalam skripsi ini membahas pelaksanaan program tersebut di KPP Pratama Jakarta Kelapa Gading. Penelitian menggunakan pendekatan studi kasus. Data yang digunakan dalam penelitian ini bersifat kuantitatif dan kualitatif.Hasil penelitian menunjukan sebanyak 11.690 Wajib Pajak mengikuti program ini dengan jumlah uang tebusan Rp.1,792 triliun; upaya yang dilakukan untuk menyukseskan program ini adalah sosialisasi dengan berbagai media; dan langkah-langkah yang dilakukan pasca program adalah pengawasan dan penegakkan hukum yang lebih ketat.Penelitian ini menyarankan agar meningkatkan pengawasan terhadap Wajib Pajak setelah periode program pengampunan pajak berakhir dengan memanfaatkan basis data hasil program pengampunan pajak.

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KPP Pratama Jakarta Kelapa Gading on the implementation of tax amnesty program in 2016 2017 occupies the eighth position nationally in the revenue collection of tax amnesty program. In this research discuss the implementation of the program in KPP Pratama Jakarta Kelapa Gading. The study used case study approach. The data used in this research is quantitative and qualitative.

The results showed as many as 11,690 taxpayers participated in this program with Rp.1.792 trillion revenue collected the efforts made to succeed the program are socialization with various media and the steps taken after the program are stricter supervision and enforcement.

This study suggests that improving the enforcement effort to the taxpayer after the tax amnesty period ends by utilizing the tax amnesty database. "

"Penelitian ini menganalisis efektivitas Program Pengampunan Pajak berdasarkan pencapaian tujuan Pengampunan Pajak sesuai dengan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak. Metode kualitatif triangulasi melalui studi dokumentasi, observasi dan didukung dengan hasil wawancara digunakan untuk menilai efektivitas pelaksanaan program pengampunan pajak dalam mencapai tujuannya. Hasil dari penelitian ini menunjukkan, tidak semua tujuan pengampunan pajak dapat tercapai khususnya dalam jangka pendek, pencapaian tujuan dalam jangka panjang memerlukan konsistensi pemerintah untuk melaksanakan ketentuan perpajakan yang berlaku.

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This study analyzes the effectiveness of the Tax Amnesty Program based on achievement of Tax Amnesty s purpose in accordance with Law Number 11 Year 2016 on Tax Amnesty. Qualitative methods of triangulation through documentation studies, observations and supported by in depth interviews are used to assess the effectiveness of tax amnesty program in achieving its objectives. The results of this study show that not all tax amnesty s objective can be achieved especially in the short term, achievement of goals in the long term requires the consistency of government to implement the applicable taxation provisions."

"Penelitian ini bertujuan untuk mengetahui hubungan karakteristik pekerjaan dan motivasi berprestasi dengan kinerja aparatur Kantor Pelayanan Pajak Pratama Kelapa Gading. Karakteristik pekerjaan merupakan dimensi inti pekerjaan yang berisi sifat-sifat tugas yang bersifat khusus yang ada di dalam suatu pekerjaan yang meliputi aspek: variasi keterampilan, identitas tugas, signifikansi tugas, otonomi, dan umpan balik. Motivasi berprestasi adalah dorongan, keinginan dan tingkat kesediaan seseorang untuk mengeluarkan upaya dalam rangka mencapai prestasi terbaik ditinjau dari rasa tanggung jawabnya, pertimbangan terhadap resiko, umpan balik, inovatif, waktu penyelesaian tugas dan keinginan menjadi yang terbaik. Sementara kinerja adalah penilaian diri terhadap prestasi kerja yang diperlihatkan oleh seseorang dalam melaksanakan tugas atau pekerjaan untuk mencapai tujuan, ditinjau dari aspek-aspek: kecepatan, kualitas, layanan, nilai, keterampilan interpersonal, mental untuk sukses, terbuka untuk berubah, kreativitas, keterampilan berkomunikasi, inisiatif, perencanaan dan organisasi.Penelitian menggunakan pendekatan kuantitatif dan jenis penelitian survei. Jumlah sampel penelitian sebanyak 90 orang yang pengambilannya dilakukan dengan teknik sensus. Data dikumpulkan dengan menggunakan kuesioner yang telah diuji validitas dan reliabilitasnya. Data yang diperoleh selanjutnya dianalisis dengan menggunakan korelasi Spearman Rank dan t-test yang dihitung dengan program SPSS versi 13.0.Hasil penelitian menunjukkan bahwa karakteristik pekerjaan perpajakan memiliki hubungan positif dan signifikan dengan kinerja aparatur Kantor Pelayanan Pajak Pratama Kelapa Gading. Hasil ini bermakna bahwa semakin baik atau sesuai karakteristik pekerjaan perpajakan maka semakin tinggi kinerja aparatur; sebaliknya semakin buruk atau tidak sesuai karakteristik pekerjaan perpajakan maka semakin rendah kinerja aparatur. Motivasi berprestasi juga memiliki hubungan positif dan signifikan dengan kinerja aparatur Kantor Pelayanan Pajak Pratama Kelapa Gading. Hasil ini memberikan arti bahwa semakin tinggi motivasi berprestasi maka semakin tinggi kinerja aparatur; sebaliknya semakin rendah motivasi berprestasi, maka semakin rendah kinerja aparatur.Dengan merujuk pada hasil penelitian tersebut, maka karakteristik pekerjaan perlu dipelihara atau bahkan ditingkatkan dengan cara memberikan otoritas penuh kepada aparatur untuk melaksanakan tugas atau pekerjaan sepanjang tidak merugikan aparatur bersangkutan, organisasi dan pihak lain. Pemberian otoritas dapat memberikan stimulus kepada aparatur untuk mengembangkan kreativitasnya, dan aparatur juga harus lebih bersikap fleksibel dan pandai mengatur emosi dalam menyikapi kondisi kerja. Motivasi berprestasi aparatur perlu ditingkatkan dengan cara menyediakan lingkungan dan kondisi kerja serta budaya organisasi yang memungkinkan aparatur dapat mengartikulasikan rasa tanggung jawab, pertimbangan terhadap resiko, umpan balik, inovatif, waktu penyelesaian tugas dan keinginannya menjadi yang terbaik.

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This research is aimed at identifying the correlation between the characteristics of the work and achievement motivation of the staff at the Kelapa Gading Tax Office. The characteristics of the work is a core dimension of the work comprising of specific duties covering such aspects as skill variation, duty identity, duty significance, autonomy and feedback. Achievement motivation means a courage, eagerness and willingness of an individual to exert his best efforts in order to get the best achievement based on his sense of accountability; risk assessment, feedback, innovation, duty completion timeframe and enthusiasm to be the best. Meanwhile, the performance means assessment on the working achievement as achieved by an individual in performing his duties or work in order to achieve the objective, viewed from such aspects as speed, quality, service, value, interpersonal skills, mentality for success, openness to the change, creativity, communication skills, initiatives, planning and organization.

This research applies the quantitative approach and survey model. The number of the samples are 90 persons selected by a census technique. The data are collected by using questionnaires whose validity and reliability have been tested. The collected data are further analyzed by using the Spearman Rank correlation and t-test calculated by using SPSS version 13.0 program.

The results of the research indicate that the characteristics of the tax work has a positive and significant correlation to the performance of the staff at the Kelapa Gading Tax Office. It means that the better or more relevant the characteristics of the tax work is, the better performance of the staff will be achieved; on the contrary, the more worse or irrelevant the characteristics of the tax work is, the more worse the performance of the staff. The achievement motivation has also a positive and significant correlation to the performance of the staff at the Kelapa Gading Tax Office. This means that the higher the achievement motivation is, the better performance of the staff will be achieved; on the contrary, the lower the achievement motivation is, the more worse the performance of the staff will be.

With reference to the above stated results of the research, the characteristics of the work shall be well maintained or improved by way of granting a full authority to the staff in performing their duties or works to the extent that such authority shall not harm the concerned staff, his organization and other parties. The granting of such authority can stimulate the staff to develop his creativity and act more flexibly as well as to be able to manage their emotion in responding to the working conditions. The achievement motivation of the staff shall be improved by way of providing working climate and conditions as well as organizational culture which enable them to articulate their sense of accountability, risk assessment, feedback, innovation, duty completion timeframe and enthusiasm to be the best."

"Penelitian ini ditujukan untuk menganalisis dan mengevaluasi Program Pengampunan Pajak terkait dengan efektivitas dan kesulitan yang dihadapi selama periode berlangsung di tahun 2016 dan 2017. Analisis dilakukan dengan melihat efektivitas tujuan Program Pengampunan Pajak di antaranya perluasan basis data perpajakan yang valid, komprehensif, dan terintegrasi, pengalihan harta luar negeri, dan peningkatan penerimaan pajak. Selain itu penelitian ini pula melihat tujuan utama Direktorat Jenderal Pajak secara umum, yaitu peningkatan kepatuhan Wajib Pajak.Indikator efektivitas masing-masing tujuan tersebut tidak terbatas pada ketentuan peraturan perpajakan melainkan teori yang berlaku secara umum. Penggunaan pendekatan kualitatif dengan teknik pengumpulan data observasi, dokumentasi, wawancara, dan forum group discussion akan digunakan untuk melihat efektivitas dari masing-masing tujuan Pengampunan Pajak yang sekaligus menjadi rumusan masalah penelitian pelaksanaan Pengampunan Pajak.Berdasarkan hasil penelitian, tidak semua tujuan pengampunan pajak dapat tercapai khususnya dalam jangka pendek. Di KPP Pratama Bogor, Pengampunan Pajak hanya efektif dalam meningkatkan penerimaan pajak dan kepatuhan pembayaran Wajib Pajak. Sedangkan untuk pencapaian tujuan dalam jangka panjang memerlukan konsistensi pemerintah untuk melaksanakan ketentuan perpajakan yang berlaku.

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This research wants to analyze and evaluate the Tax Amnesty Program related to the effectiveness and difficulties encountered during the period taking place in 2016 and 2017. The analysis is done by looking at the effectiveness of the purpose of the Tax Amnesty Program including the extension of a valid, comprehensive, and integrated tax database, foreign assets, and increased tax revenues. In addition, this study also sees the main purpose of the General Directorate of Taxes in general, namely the improvement of taxpayer compliance.

Indicators of the effectiveness of each of these objectives are not limited to the provisions of the tax regulations but generally accepted theories. The use of qualitative approaches with observation data collection techniques, documentation, interviews, and group discussion forums will be used to see the effectiveness of each Tax Amnesty goal as well as the formulation of research problems for the implementation of Tax Remissions.

Based on the research results, not all Tax Amnesty objectives can be achieved especially in the short term. In KPP Pratama Bogor, Tax Amnesty is only effective in increasing tax revenue and taxpayer compliance payments. As for the achievement of objectives in the long term requires the consistency of government to implement the applicable taxation provisions."

"Tesis ini membahas kebijakan pemanfaatan daftar harta kekayaan Wajib Pajak Orang Pribadi (WPOP) sebagai pembanding terhadap pemenuhan kewajiban perpajakan WPOP. Penelitian ini dilakukan di KPP Pratama Jakarta Kelapa Gading. Diasumsikan bahwa penghasilan wajib pajak yang besar dapat menambah harta wajib pajak tersebut. Artinya, wajib pajak yang mempunyai harta yang banyak identik dengan penghasilan yang besar. Penghasilan yang besar seharusnya membayar pajak yang besar juga. Harapan bila diketahui jumlah nilai harta terutama WPOP akan dapat mengoptimalkan penerimaan negara dari sektor pajak. Permasalahan tentang kebijakan kewajiban dilampirkannya daftar harta sebagai sarana intensifikasi pajak di KPP Pratama Jakarta Kelapa Gading. Penelitian ini adalah penelitian kualitatif dengan jenis eksplanatif dan eksploratif. Hasil penelitian bahwa alasan diwajibkannya kepada WPOP untuk melampirkan/mengisi daftar harta dalam SPT Tahunan PPh Orang Pribadi adalah pertama sebagai bahan pembanding atas kewajiban pajak terhutang. Kedua, sebagai bahan rujukan untuk perubahan peraturan perpajakan. Hasil penelitian lainnya ternyata pemanfaatan daftar harta sebagai bahan pembanding atas kewajiban perpajakan WPOP di KPP Pratama Jakarta Kelapa Gading belum dilaksanakan secara optimal. Di sisi lain kesadaran WPOP dalam melampirkan/mengisi daftar harta dalam SPT Tahunan PPh Orang Pribadi masih rendah. Perlakuan WPOP yang tidak melampirkan/mengisi daftar harta di KPP Pratama Jakarta Kelapa Gading juga belum optimal jika dilihat dari data jumlah surat himbauan yang diterbitkan. Kompleksitas permasalahan pelaporan daftar harta WPOP berkaitan dengan pemanfaatan daftar harta sebagai sarana intensifikasi pajak. Surat himbauan atau dengan cara lain sebaiknya dimanfaatkan oleh Direktorat Jenderal Pajak terhadap WPOP yang tidak melaksanakan kewajibannya sesuai peraturan perpajakan yang berlaku. Penyediaan sarana dan prasarana pada Direktorat Jenderal Pajak yang memadai, termasuk adanya data yang riil dan akurat serta aparat pajak yang memiliki integritas dan wawasan yang tinggi, yang dapat menunjang kinerja secara efektif dan efisien dalam penggalian potensi penerimaan pajak khususnya terhadap Wajib Pajak Orang Pribadi.

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This thesis discuses about the Exploiting of List of Property of Individual Person of Tax Payer Policy as the comparison upon the fulfillment of tax obligation of Individual Person of Tax Payer. This research is conducted in the KPP Pratama Jakarta Kelapa Gading. It is assumed that the income of tax payer who has lots of property identically with the great deal of income. Great deal of income is supposed to pay great deal of tax too. It is expected that if it is known the total value of the property especially the Individual Person of Tax Payer will be able to maximize the income of the state from the tax sector. The problems in regard to obligation policy by attached list of properties as the tax intensification medium in the KPP Pratama Jakarta Kelapa Gading. This research is qualitative one by the type of explanative and explorative.

The result of the research is that the reason for the Individual Person of Tax Payer obliged to attach/to fill in list of property in Annual SPT PPh of Individual Person are firstly as the comparison material on the payable tax obligation. Second, as the reference material for the changes of tax regulations. The other result of the research is in fact that the exploiting of list of property as the comparison material on the tax obligation Individual Personal of Tax Payer in the KPP Pratama Jakarta Kelapa Gading not yet conducted maximally. In the other side, the awareness of Individual Person of Tax Payer in attaching/filling in list of property in Annual SPT PPh of Individual Person is still low. The attitude of Individual Person of Tax Payer who does not attach/fill in list of property in the KPP Pratama Jakarta Kelapa Gading also not yet maximally seen from the data of the number of urge letters issued.

Complexity of report problems of list of property of Individual Person of Tax Payer relate with the exploiting of list of property as the medium of tax intensification. The urge letter or by other ways are better to used by Directorate General of Tax upon the Individual Person of Tax Payer in other words who do not do their duties in according to the effect tax regulation. The preparation of propriety medium and means in Directorate General of Tax, include the availability of real and accurate data and the tax officers who have high integrity and views, which are able to support the performance effectively and efficiently in digging the potency of tax acceptance especially upon the Individual Person of Tax Payer."

"Tujuan dari penelitian ini adalah untuk mengetahui hubungan antara faktor-faktor yang mempengaruhi keikutsertaan Wajib Pajak pada Program Pengampunan Pajak. Responden dalam penelitian ini adalah Wajib Pajak yang terdaftar pada KPP Pratama Jakarta Setiabudi Empat dengan kategori Wajib Pajak yang mempunyai tunggakan pajak, sedang diperiksa dan memiliki status SPT Lebih Bayar sampai dengan berakhirnya Program Pengampunan Pajak. Faktor-faktor dibatasi pada fasilitas yang diberikan dan implikasi sebagai konsekuensi keikutsertaan pada Program Pengampunan Pajak yang tertuang dalam Undang-Undang No 11 Tahun 2016 tentang Pengampunan Pajak yaitu antara lain: penghapusan sanksi administrasi, penghentian pemeriksaan/adanya fasilitas tidak diperiksa, dan dihapuskannya hak kompensasi/restitusi. Hasil penelitian menyatakan bahwa dua faktor yaitu penghapusan sanksi administrasi dan faktor tidak diakuinya hak kompensasi/restitusi tidak berpengaruh terhadap keputusan keikutsertaan.Sementara faktor penghentian pemeriksaan dan fasilitas tidak diperiksa mempunyai pengaruh signifikan terhadap keikutsertaan.

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The purpose of this study is to determine the relationship between the factors that affect the taxpayer 39 s participation in the Tax Amnesty program. Respondent in this research is Taxpayer registered at Jakarta Setiabudi Four Tax Office with category of Taxpayer who have tax arrears, is being audited and has status of Over Payment tax report until the end of Tax Amnesty program. Factors are limited to the facilities provided and the implications as a consequence of participation in the Tax Amnesty program contained in Law No. 11 of 2016 on Tax Amnesty are among others the abolition of administrative penalties, termination of audited and facilities not audited in the future, and abolition of compensation rights restitution. The result of the research stated that two factors, namely the elimination of administrative sanction and the non recognition of the right of compensation restitution have no effect on the participation decision. While termination of audit process and facility not audited have significant influence on participation."

"Skripsi ini menganalisis efektivitas penerapan peraturan 208/PMK.03/2009 dan PER- 32/PJ/2010 mengenai angsuran PPh Pasal 25 Wajib Pajak Orang Pribadi Pengusaha Tertentu di KPP Pratama Jakarta Kelapa Gading yang mencakup efektivitas bagi Kantor Pelayanan Pajak yang diukur dari pencapaian ekstensifikasi dan intensifikasi dan Bagi Wajib Pajak yang diukur dari pencapaian asas keadilan dan kemudahan. Hasil yang ditemukan adalah sudah tercapainya pelaksanaan ekstensifikasi karena pengaruh perluasan definisi WP OPPT, tetapi peraturan ini tidak berhasil untuk meningkatkan jumlah WP OPPT baru secara rill dan signifikan, karena penambahan rill WP OPPT baru lebih dipengaruhi oleh kegiatan penyisiran, bukan karena adanya peraturan baru. Selain itu, didapatkan hasil bahwa peraturan ini akan menaikan total penerimaan pajak dari WP OPPT, walaupun penerimaan angsuran bulannya akan mengalami penurunan karena adanya penurunan tarif dari 2% menjadi 0.75%. Sedangkan pencapaian asas keadilan dan kemudahan bagi Wajib Pajak sudah tercapai dari adanya perluasan definisi, akan tetapi, perubahan besar tarif akan menyebabkan kurang bayar yang sangat tinggi yang akan memberatkan Wajib Pajak di akhir tahun yang mencerminkan ketidakadillan bagi wajib pajak dan perubahan sifat tarif tidak mengambarkan kemudahan administrasi pajak karena Wajib Pajak harus melakukan perhitungan kembali diakhir tahun. Disisi lain, ketidakwajaran besar angsuran PPh Pasal 25 dengan SPT terutang dikarenakan penetapan tarif yang bersifat flat terhadap seluruh tingkat pendapatan Wajib Pajak. Ketidakadilan ini akan meningkatkan ketidakpatuhan Wajib Pajak.

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This paper analyzes the effectiveness of the application of regulation regarding installment PER-32/PJ/2010 208/PMK.03/2009 about PPh Article 25 Employers individual taxpayer in KPP Pratama Jakarta Kelapa Gading that comprises the effectiveness for the tax office measured from the achievement of extensification and intensification and for taxpayers who measured by achievement of fairness and easiness. The results found are already achieving the implementation of the extension due to influence of the expanded definition of WP OPPT, but its inefective in increasing the number of WP OPPT, because the increasing figures of WP OPPT more affected by combing activities, not because of the new regulations. In addition, the results showed that this regulation would raise the total tax revenue from WP OPPT, although monthly installment receipts will decline due to lower rates from 2% to 0.75%. While the achievement of pronciples of fairness and easiness for taxpayers have been achieved from the extension of definition, however, major changes in tarrifs will raise number of underpayment rate which will burden the taxpayer at the end of the year, thus also reflects unfairness for the taxpayer. The changing nature of the tariff does not reflects easiness of tax administration because the taxpayer must do re-calculate their tax at the end of the year. On the other hand, there is a primness difference between PPh Article 25 installments with SPT payable amount due to flat tariffs on all levels of income taxpayers. This unfairness will increase taxpayer noncompliance."

"Menteri Keuangan mempertimbangkan pemberian insentif pajak masih berlangsung karena pandemi Covid-19 belum berakhir dan membawa dampak terhadap perekonomian sehingga masih perlu adanya insentif perpajakan berupa pengurangan angsuran PPh Pasal 25 dan pembebasan PPh Pasal 22 impor dalam rangka optimalisasi pemulihan ekonomi nasional. Penelitian ini bertujuan mengevaluasi kebijakan insentif pajak covid-19 berupa pengurangan angsuran PPh Pasal 25 dan pembebasan PPh Pasal 22 Impor berdasarkan The Four Maxims dan implementasi kebijakan kedua insentif ini di KPP Pratama Jakarta Kelapa Gading. Metode dalam penelitian ini adalah mixed method research menggabungkan pendekatan kuantitatif dan kualitatif. Data dalam penelitian ini diperoleh dari kuesioner untuk mengukur persepsi Wajib Pajak terhadap kebijakan insentif pajak Covid-19 PPh Pasal 25 dan PPh Pasal 22 Impor dan wawancara kepada petugas fiskus dan Wajib Pajak. Hasil dari penelitian menunjukkan bahwa persepsi Wajib Pajak terhadap kebijakan insentif pajak pengurangan angsuran PPh Pasal 25 dan pembebasan PPh Pasal 22 Impor telah memenuhi asas pemungutan pajak The Four Maxims, serta tercapainya sasaran yang ingin dicapai pemerintah, Wajib Pajak yang berpartisipasi dalam kedua insentif ini tidak mengalami kesulitan dalam menjalankan kewajibannya, fiskus telah melaksanakan tugas, tanggung jawabnya sesuai dengan peraturan yang berlaku, dan tercapainya kepuasan Wajib Pajak yang berpartisipasi dalam kebijakan kedua kebijakan insentif ini.

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The Minister of Finance considers that the provision of tax incentives is still ongoing because the Covid-19 pandemic has not ended and has had an impact on the economy so that there is still a need for tax incentives in the form of reducing Article 25 installments and exempting Import Income Tax Article 22 to optimize national economic recovery. This study aims to evaluate the Covid-19 tax incentive policy in the form of reducing installments of Income Tax Article 25 and exemption of Article 22 Import Income Tax based on The Four Maxims and the implementation of these two incentive policies at Jakarta Kelapa Gading Tax Office. The method in this study is mixed method research combining quantitative and qualitative approaches. The data in this study were obtained from a questionnaire to measure taxpayers' perceptions of the Covid-19 tax incentive policy on Income Tax Article 25 and Import Income Tax Article 22 and interviews with tax authorities and taxpayers. The results of the study indicate that the taxpayer's perception of the tax incentive policy of reducing installments of Income Tax Article 25 and exemption of Import Income Tax Article 22 on imports has fulfilled the principles of tax collection The Four Maxims, as well as achieving the goals of be achieved by the government, taxpayers who participate in these two incentives do not experience difficulties in carrying out their obligations, the tax authorities have carried out their duties and responsibilities by applicable regulations, and the satisfaction of taxpayers participating in these two incentive policies has been achieved."

"Kondisi pandemi Covid-19 menyebabkan aktivitas pemeriksaan pajak sebagai salah satu akivitas kunci dalam menunjang penerimaan negara dari sektor perpajakan tidak dapat dilaksanakan seperti dalam kondisi normal. Penelitian ini bertujuan untuk mengevaluasi kesesuaian pelaksanaan pemeriksaan pajak di masa pandemi Covid-19 dengan aturan perpajakan dan mengevaluasi capaian kebijakan terkait pelaksanaan pemeriksaan yang berlaku di masa pandemi Covid-19 dengan kriteria evaluasi kebijakan publik Dunn (2018) yaitu efektivitas, efisiensi, kecukupan, kesamaan, responsivitas, dan kelayakan. Penelitian ini menggunakan data primer dengan metode kualitatif melalui wawancara dan reviu dokumen. Hasil penelitian menunjukan bahwa pelaksanaan pemeriksaan pajak di masa pandemi Covid-19 pada KPP Pratama Jakarta Cilandak telah dilaksanakan berdasarkan aturan perpajakan dan kebijakan pemeriksaan yang berlaku di masa pandemi Covid-19. Selain itu hasil penelitian menunjukkan bahwa kebijakan terkait pelaksanaan pemeriksaan pajak di masa pandemi Covid-19 di KPP Pratama Jakarta Cilandak telah mengakomodir tercapainya tujuan pemeriksaan secara efektif, efisien, cukup, sama/merata, dan layak. Kebijakan pelaksanaan pemeriksaan pajak di masa pandemi Covid-19 di KPP Pratama Jakarta Cilandak juga mendapatkan respon yang baik dari para pemangku kepentingan.

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The condition of the Covid-19 pandemi has caused tax audit activities as one of the key activities in supporting government revenues from the taxation sector to be unable to be carried out as under normal conditions. This study evaluates the implementation of tax audits during the Covid-19 pandemi with tax regulations and evaluate policies related to the implementation of audits that were in effect during the Covid-19 pandemi with Dunn's (2018) public policy evaluation criteria, that is effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. This study uses primary data with qualitative methods through interviews and document reviews. The results showed that the implementation of tax audits during the Covid-19 pandemi at the Jakarta Cilandak Tax Office had been carried out based on the tax regulations and audit policies that were in effect during the Covid-19 pandemi. In addition, the results of the study show that policies related to the implementation of tax audits during the Covid-19 pandemi at the Jakarta Cilandak Tax Office have accommodated the achievement of audit objectives in an effective, efficient, sufficient, equal, and appropriate. The policy of implementing tax audits during the Covid-19 pandemi at the Jakarta Cilandak Tax Office also received a positive response from stakeholders."

"Tax is one of source of national revenue. Target and realization of national tax revenue increased year by year. Directorate General of Taxes implemented taxpayer extensive activity as an effort to increase tax revenue. In this way, the first result is adding the number of taxpayer, and later will increasing the number of tax revenue significantly.

This research is doing to evaluate the taxpayer extensive activity as an effort to increase tax revenue at Tax Service Office (KPP) Jakarta Kelapa Gading. KPP Jakarta Kelapa Gading is taken as a research object because the increasing target of tax revenue and number of new taxpayer significantly year by year. Also in working area of KPP Jakarta Kelapa Gading could be seen that economic infrastructures and real estates growth rapidly.

The objectives of this research are knowing the procedures of taxpayer extensive activity at KPP Jakarta Kelapa Gading, explaining and analyzing the implementations of taxpayer extensive activity in order to get the certain objectives, explaining the problems that appears in this activity and analyzing the efforts to handle them.

Descriptive analysis method is used in this study. Collecting data is doing by library research and field research by interviewing the competent informant.

This study concluded that taxpayer extensive activity has done according to the rules. The increasing target of new taxpayer and tax revenue from new taxpayer could be reach. But the compliance level of taxpayer is still low because only a few of new taxpayer that paying and reporting tax to KPP Jakarta Kelapa Gading.

In implementation of taxpayer extensive activity in KPP Jakarta Kelapa Gading officials found some problems, but they have done some efforts to handle it. If taxpayer extensive activity could be done as goad as possible and supported by relationship institutes, we hope that the number of new taxpayer could increase followed by increasing tax revenue and tax compliance from the new taxpayers."