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"Penelitian ini dilakukan untuk mengetahui praktik edukasi perpajakan yang dilakukan terhadap Wajib Pajak badan asing yang terdaftar di KPP Badan dan Orang Asing dan kesesuaiannya dengan pedoman dan ketentuan peraturan perundang-undangan. Penelitian ini menggunakan pendekatan kualitatif dengan pengumpulan data melalui wawancara dan kajian pedoman dan ketentuan peraturan perundang-undangan sehingga penelitian dapat memberikan gambaran terkait praktik edukasi perpajakan terhadap Wajib Pajak badan asing yang terdaftar di KPP Badan dan Orang Asing. Objek penelitian adalah praktik edukasi perpajakan di KPP Badan dan Orang Asing yang dilakukan selama tahun 2019. Hasil dari penelitian ini menunjukkan bahwa praktik edukasi perpajakan terhadap Wajib Pajak Kantor Perwakilan Perusahaan Asing dan Bentuk Usaha Tetap, baik dari segi metode edukasi, teknik edukasi, materi edukasi, pemberi materi edukasi, maupun sarana pendukung, secara umum telah sesuai dengan pedoman dan ketentuan peraturan perundang-undangan. Sedikit perbedaan yang ditemukan pada praktik edukasi perpajakan adalah bentuk upaya penyesuaian yang dilakukan KPP Badan dan Orang Asing dalam menghadapi tantangan berupa uniknya karakteristik Wajib Pajak badan asing yang merupakan Subjek Pajak Luar Negeri yang perlakuan perpajakannya dipersamakan dengan subjek pajak badan serta beban kerja tambahan dalam bentuk penyelesaian administrasi pembebasan dan restitusi PPN dan/atau PPnBM bagi Perwakilan Negara Asing dan Organisasi Internasional.

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This study was conducted to determine the practice of tax education implemented on foreign corporate taxpayers registered in Foreign Corporate and Individual Tax Service Office and their compliance with the rules and regulations. This study uses a qualitative approach by collecting data through interviews and reviewing the guidelines and provisions of the laws and regulations so that the research can provide an overview related to the practice of tax education for foreign corporate taxpayers who are registered in Foreign Corporate and Individual Tax Service Office. The object of the research is the practice of taxation education in Foreign Corporate and Individual Tax Service Office conducted during 2019. The results of this study indicate that the practice of taxation education for Taxpayers of Representative Office of Foreign Companies and Permanent Establishments, whether in terms of educational methods, educational techniques, educational materials, providers of educational material, and supporting facilities, are generally in accordance with the guidelines and provisions of the legislation. The slight difference found in the practice of taxation education is a form of adjustment efforts made by Foreign Corporate and Individual Tax Service Office for overcoming challenges faced in the form of the matchless characteristics of foreign corporate taxpayers who are Foreign Tax Subjects whose tax treatment is equivalent to corporate tax subject and additional workload in the form of settling the administration of exemption and refund of VAT and/or Sales Tax on Luxury Goods which are granted for Representatives of Foreign Countries and determined International Organizations."

"Penelitian ini dilakukan untuk mengetahui praktik edukasi perpajakan yang dilakukan terhadap Wajib Pajak badan asing yang terdaftar di KPP Badan dan Orang Asing dan kesesuaiannya dengan pedoman dan ketentuan peraturan perundang-undangan. Penelitian ini menggunakan pendekatan kualitatif dengan pengumpulan data melalui wawancara dan kajian pedoman dan ketentuan peraturan perundang-undangan sehingga penelitian dapat memberikan gambaran terkait praktik edukasi perpajakan terhadap Wajib Pajak badan asing yang terdaftar di KPP Badan dan Orang Asing. Objek penelitian adalah praktik edukasi perpajakan di KPP Badan dan Orang Asing yangdilakukan selama tahun 2019. Hasil dari penelitian ini menunjukkan bahwa praktik edukasi perpajakan terhadap Wajib Pajak Kantor Perwakilan Perusahaan Asing danBentuk Usaha Tetap, baik dari segi metode edukasi, teknik edukasi, materi edukasi, pemberi materi edukasi, maupun sarana pendukung, secara umum telah sesuai dengan pedoman dan ketentuan peraturan perundang-undangan. Sedikit perbedaan yang ditemukan pada praktik edukasi perpajakan adalah bentuk upaya penyesuaian yangdilakukan KPP Badan dan Orang Asing dalam menghadapi tantangan berupa uniknya karakteristik Wajib Pajak badan asing yang merupakan Subjek Pajak Luar Negeri yang perlakuan perpajakannya dipersamakan dengan subjek pajak badan serta beban kerja tambahan dalam bentuk penyelesaian administrasi pembebasan dan restitusi PPNdan/atau PPnBM bagi Perwakilan Negara Asing dan Organisasi Internasional.

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This study was conducted to determine the practice of tax education implemented on

foreign corporate taxpayers registered in Foreign Corporate and Individual Tax Service

Office and their compliance with the rules and regulations. This study uses a qualitative

approach by collecting data through interviews and reviewing the guidelines and

provisions of the laws and regulations so that the research can provide an overview

related to the practice of tax education for foreign corporate taxpayers who are

registered in Foreign Corporate and Individual Tax Service Office. The object of the

research is the practice of taxation education in Foreign Corporate and Individual Tax Service Office conducted during 2019. The results of this study indicate that the practice of taxation education for Taxpayers of Representative Office of Foreign Companies and Permanent Establishments, whether in terms of educational methods, educational techniques, educational materials, providers of educational material, and supporting facilities, are generally in accordance with the guidelines and provisions of the legislation. The slight difference found in the practice of taxation education is a form of adjustment efforts made by Foreign Corporate and Individual Tax Service Office for overcoming challenges faced in the form of the matchless characteristics of foreign

corporate taxpayers who are Foreign Tax Subjects whose tax treatment is equivalent to corporate tax subject and additional workload in the form of settling the administration of exemption and refund of VAT and/or Sales Tax on Luxury Goods which are granted

for Representatives of Foreign Countries and determined International Organizations."

"ABSTRAKKegiatan ekonomi dunia di era globalisasi saat ini membawa dampak pada transaksi lintas negara atas sumber daya serta modal baik melalui partisipasi langsung maupun tidak langsung. Dari transaksi-transaksi kegiatan usaha antar negara tersebut berpotensi menimbulkan Bentuk Usaha Tetap.Bentuk usaha tetap (BUT) merupakan suatu bentuk usaha yang digunakan oleh wajib pajak luar negeri untuk mewakili kegiatan atau kepentingannya di suatu negara (sumber) Konsep BUT dalam model persetujuan penghindaran pajak berganda (P3B) dimaksudkan untuk menenlukan hak pemajakan negara sumber agar dapat mengenakan pajak atas laba usaha yang diterima atau diperoleh oleh subjek pajak dari negara lainnya.Permasalahan dalam menentukan keberadaan suatu BUT atau dapat disebut dengan identifikasi BUT menjadi hal yang sangat penting terutama bagi negara sumber, karena dapat mencegah hilangnya potensi penerimaan pajak yang ditimbulkan dari transaksi kegiatan usaha intemasional.Kendala-kendala yang dihadapi dalam melakukan identifikasi BUT adalah terbalasnya data dan infomasi yang dimiliki Direktorat Jenderal Pajak (DIP) dan kurangnya kerjasama antar instansi, sehingga link data dan informasi dari instansi lain ke DIP belum terwujud. Selain itu pemahaman tentang perpajakan internasional terutarna mengenai BUT dan Tax Treaty dari para pegawai pajak maupun pihak wajib pajak juga menjadi kendala tersendiri.Pada sistem administrasi perpajakan modem (SAPM), terdapat Account Representative (AR) dibawah koordinasi Kepala Seksi Pengawasan dan Konsultasi. Keberadaan AR akan mempermudah komunikasi antara pihak kantor pajak dengan wajib pajak. AR bertanggung jawab dan berwenang memberikan pelayanan secara langsung, edukasi, asistensi, mendorong dan mengawasi pemenuhan hak dan kewajiban wajib pajak. Dalam menjalankan fungsi pengawasan, AR harus dapat melakukan analisa data dan informasi wajib pajak baik dari segi jenis usahanya (nature of business) maupun penerapan suatu peraturan perpajakan kaitannya dengan identifikasi BUT.Terciptanya suatu kerjasama antar instansi seperi Imigrasi, BKPM dan juga Departemen Luar Negeri yang dapat memberikan dukungan data dan informasi yang selalu up to date dan dapat diakses langsung oleh DIP akan sangat mendukung pelaksanaan identifikasi BUT atas transaksi internasional. Disamping itu, peningkatan kemampuan analisa kegiatan usaha wajib pajak dan peningkatan pemahaman perpajakan internasional dari parat pajak periu ditingkatkan dengan melakukan pendidikan dan pelatihan yang rutin dan berkesinambungan.Jadi bersinerginya antara data dan infomaasi yang lengkap atas transaksi intemasional dengan kemampuan analisa serta pamahaman mengenai BUT yang dikemas dalam SAPM akan sangat mendukung identifikasi BUT secara cepat yang pada akhirnya dapat mencegah hilangnya potensi penerimaan pajak dari transaksi internasional.

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ABSTRACTThe global economic transactions has been leading to the exchange of goods and services and movements of capital, technology and person. Those international transactions may cause the existence of a permanent establishment of an enterprise of one country in another country.The permanent establishment generally is a place of business through which an enterprise of one country carries on its business in another country. The main concept of a permanent establishment is to determine the right of a source country to tax the proiits of an enterprise ofthe other country.The identification of a permanent establishment plays an important role in a source country since the source country shall only tax the profits of an enterprise if it derives from a permanent establishment. Otherwise, the potential tax revenue fiom the international transactions may be lost.There are several obstacles in determination of a permanent establishment, namely a lack of data and information and a lack of coordination between department especially data link from the Directorate General of Taxes to and from other department, and also the limitation of the taxpayer?s and tax official?s knowledge of international taxation.In a Modem Tax Administration System (SAPM) there is an Account Representative (AR) who is responsible and authorized to provide services, consultation, assistance for taxpayer and to supervise a taxpayer in term of taxpayer's right and obligation, The existence of AR hopefully may make the taxpayer easy to communicate to the tax oflice since the function of AR is a liaison officer of taxpayer in the tax office.In their function as a supervisory, an AR is required to have better knowledge of nature of business of taxpayer, and to analyze the consequence of taxation of every single transaction the taxpayer made. Finally AR could identify the existence of permanent establishment from the taxpayer?s transaction.It is suggested to create the coordination between government agencies such as Immigration, Investment Coordinate Board and Foreign Affair Ministry to support data and information which will be very useful in identifying the existence of permanent establishment. Such exchange of infomation should always be update and the DGT should have the direct access to the information. Moreover, the capability of AR in international taxation and analyses of tax payer?s nature of business should be increased by providing them regular and continue training.In conclusion, the synergy between the availability data and information of international transaction and the ability of tax officer to analyze the taxation of international transaction in Modern Tax Administration System may support the accurate determination of a permanent establishment, and finally may prevent the lost of tax revenue from international transaction."

"Era reformasi menuntut pemerintahan yang transparan, kredibel dan akuntabel sebagai perwujudan dari hal tersebut pemerintah diharapkan mampu memberikan pelayanan yang terbaik kepada masyarakat. Sebagai salah satu instansi pemerintah dibawah Departemen Keuangan, Direktorat Jenderal Pajak (DJP) menyadari pentingnya peningkatan kualitas layanan. Hal ini tercermin dalam visi Direktorat Jenderal Pajak yaitu: "Menjadi model pelayanan masyarakat yang menyelenggarakan sistem dan manajemen perpajakan kelas dunia yang dipercaya dan dibanggakan masyarakat." Kantor Pelayanan Pajak Penanaman Modal Asing Satu (KPP PMA Satu) sebagai salah instansi vertikal di bawah Direktorat Jenderal Pajak berusaha dan turut andil dalam mewujudkan visi dan misi DJ P. Untuk mencapai visi dan misi yang telah ditetapkan oleh Direktorat Jenderal Pajak, sudah selayaknya DJP memantau secara konsisten tingkat kepuasan Wajib Pajak atas layanan yang diberikan.Tujuan penelitian ini adalah mengetahui kualitas layanan KPP PMA Satu menurut persepsi Wajib Pajak, mengetahui tingkat kepuasan Wajib Pajak terhadap kualitas layanan KPP PMA Satu dan mengidentifikasi dan menganalisis faktor-faktor (dimensi-dimensi) yang mempengaruhi kualitas layanan KPP PMA Satu.Penilaian kualitas layanan KPP PMA Satu dengan mengembangkan dan menggunakan konsep dan terori Service Quality (Servqual) yang dikembangkan oleh Parasuraman dkk., yaitu: Tangible, Reliability, Responsiveness, Assurances dan Empathy. Layanan pajak merupakan salah satu layanan publik yang tidak berorientasi pada laba dan asumsi yang dipakai pada penelitian ini, KPP PMA Satu merupakan layanan publik tanpa ada pesaing.Dalam penelitian ini dilakukan terhadap 80 responden (Wajib Pajak) dengan menggunakan dengan menggunakan teknik sampel acak sederhana (simple random sampling) dan metode pengumpulan data yaitu observasi, kuesioner, wawancara dan studi kepustakaan.Kuesioner ditujukan untuk mengukur tingkat kepuasan Wajib Pajak, yaitu dengan membandingkan harapan dan persepsi Wajib Pajak. Sebelum dilakukan perhitungan servqual dilakukan uji validitas data dan uji reliabilitas data. Analisis data dan perhitungan servqual dengan menggunakan analisis statistik deskriptif.Hasil penelitian menunjukan tidak ada satupun dimensi layanan yang memperoleh mean skor tingkat kepuasan lebih dari atau sama dengan 4 ( O ). Hal ini menandakan bahwa layanan KPP PMA Satu belum memenuhi harapan dari Wajib Pajaknya. Oleh karena itu, KPP PMA Satu masih harus berusaha terus-menerus untuk meningkatkan kualitas layanan pada setiap dimensi layanan. Faktor-faktor (dimensi) yang paling panting atau berpengaruh terhadap kualitas Iayanan KPP PMA Satu adalah (a) Wajib Pajak mendapatkan kepastian hukum dalam melaksanakan kewajiban perpajakan (dimensi Reliability) (b) Pegawai cepat tanggap dalam menangani keluhan Wajib Pajak (dimensi Responsiveness) dan (c) Pegawai menjaga kerahasiaan informasi dan data Wajib Pajak (dimensi Assurances). Nilai standar deviasi yang besar pada statistik deskriptif kinerja menandakan belum standarnya layanan yang diberikan oleh KPP PMA Satu kepada Wajib Pajaknya.Agar kualitas layanan KPP PMA Satu dapat ditingkatkan, maka disarankan KPP PMA Satu lebih memfokuskan dan memperhatikan Iayanan pada dimensi Reliability yang berkaitan dengan kepastian hukum karena hal tersebut merupakan unsur utama yang diinginkan oleh Wajib Pajak yang membawa image yang baik bagi KPP PMA Satu. Secara keseluruhan kualitas layanan KPP PMA Satu masih jauh dari harapan para Wajib Pajak, terutama untuk dimensi Reliabilty dan Responsiveness, Perlu komitmen para pegawai KPP PMA Satu untuk memberikan pelayanan prima dan mewujudkan visi dan misi Direktorat Jenderal Pajak dan perbaikan budaya organisasi KPP PMA Satu agar lebih kondusif dalam memberikan layanan kepada Wajib Pajak antara lain memperpendek jarak kekuasaan, tleksibel dan luwes dalam memberikan layanan. Untuk meningkatkan motivasi kerja para pegawai, perlu Direktorat Jenderal Pajak mengeluarkan kebijakan mengenai penghargaan (reward) dan hukuman (punishment) kepada para pegawai.KPP PMA Satu diharapkan meningkatkan layanan kepada Wajib Pajak dengan cara konsisten menerapkan aturan perpajakan yang berlaku terhadap semua Wajib Pajak, mengirimkan para pegawai untuk dididik dan dilatih baik dalam intern Direktorat Jenderal Pajak maupun di Iuar Direktorat Jenderal Pajak agar dapat menguasai aturan perpajakan, bahasa asing, teknik-teknik komunikasi yang baik dan efektif dan paham kegiatan industri Wajib Pajak, mengefektifkan sistem layanan on-line untuk mempercepat proses layanan dan mempermudah dan menyederhanakan sistem dan prosedur layanan agar mudah dimengerti oleh Wajib Pajak. KPP PMA Satu diharapkan mengoptimalkan pelaksanaan standar pelayanan yang telah diterapkan oleh Direktorat Jenderal Pajak sehingga layanan yang dirasakan oleh Wajib Pajak sama (fair).

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Era of Reformation urges transparent, credible and accountable government, so as the form of that government is wished to be able to provide an excellent service to society. As one of government institution under Department of Finance, Directorate General of Taxes realizes the importance of service quality. This thing is explained in vision of Directorate General of Taxes that 'to be a public model that performs a world class tax system and management, trustworthy, and becoming a pride to the public'. Tax Service Office for Foreign Investment One as one of the office under Directorate General of Taxes tries to realize vision and mission of Directorate General of Taxes. To reach that vision and mission, Directorate General of Taxes monitors Taxpayer's satisfaction level.

The purpose of this research is to know the service quality of Tax Service Office for Foreign Investment One according to taxpayer's opinion, to know Taxpayer's satisfaction level upon service quality of Tax Service Office for Foreign Investment One and to identify as well as to analyze the factors which influence the service quality of Tax Service Office for Foreign Investment One.

The value determination of the service quality of Tax Service Office for Foreign Investment One with developing and using concept and theory of Service Quality (Servqual) which is created by Parasuraman and others i.e.: Tangible, Reliability, Responsiveness, Assurances, and Emphaty. Tax service is one of public service that not orients to profit and assumes which is used in this research, Tax Service Office for Foreign Investment One's service is public service without competitors.

This research is conducted to 80 (eigthy) respondences (Taxpayers) with use simple random sampling and data collecting method that observation, questioners, interview, and library study The questioners purpose is to measure Taxpayer's satisfaction level, with comparing taxpayers hope and opinion. Before servqual calculating, data validity test and data reliability test had done first. Analyze of data and servqual calculating use descriptive statistic analyze.

The research result indicates that there is no one service dimension, which obtain mean score of service quality exceed or same 0 (>=Q). This research marks that Tax Service Office for Foreign Investment One's quality does not fulfill the wish of taxpayers. So Tax Service Office for Foreign Investment One still to improve service quality in every dimensions of service. The important factors upon Tax Service Office for Foreign Investment One's service quality are (a) Taxpayers get law certainty to fulfill the tax obligations (Reliability dimension) (b) The official can solve complaints from taxpayers immediately (Responsiveness dimension) and (c) The official can save information secret and taxpayer's data (Assurances dimension). The great deviation of standard values in descriptive statistic of performance marks the Tax Service Office for Foreign Investment One's service does not fulfill standard yet.

In order the service quality of Tax Service Office for Foreign Investment One can be increased, so we suggest Tax Service Office for Foreign Investment One to make a focus and cares a service in reliability dimension which connects to law certainty because that thing is the main point which is wished by taxpayer. Generally the quality of Tax Service Office for Foreign Investment One does not fulfill the wish of taxpayer, especially in Reliability and Responsiveness dimension. The officials of Tax Service Office for Foreign Investment One should have a commitment to provide an excellent service and to realize vision and mission of Directorate General of Taxes in order to be more conducive to provide an excellent service to taxpayers with reducing power range, flexible and smooth in providing service. To improve working motivation of officials, Directorate General of Taxes creates a policy about a reward or punishment.

Tax Service Office for Foreign Investment One is wished to increase the service to taxpayer consistently with implementing taxation rules to all taxpayers, send the officials to be trained both in internal of Directorate General of Taxes and external of Directorate General of Taxes in order to know taxation rules, foreign languages, communication technics, on line system of service. Tax Service Office for Foreign Investment One is wished to make optimal service procedures, which implemented by Directorate General of Taxes in order taxpayer, can feel the service taxpayer."

"This writing is aimed to describe how is the role of Account Representative (AR) in increasing tax servicing and the Taxpayer compliance after the implementation of Modem Taxation Administration System (SAPM). In this research is explained background/basic thinking of SAPM implementation at Foreign Investment Tax Office Four, for realizing the highest level of voluntary compliance, the conviction level against high taxation administration and high productivity of taxation agency. The implementation of Modem Taxation Administration System was started with the change of organization structure and taxation information system technology. Organization structure was designed based on the functions of covering servicing, inspection, supervision, collecting, objection functions, based on tax type as determined before. The most prominent change element is the establishment of Account Representative position (AR) who is responsible for servicing and supervising Taxpayer compliance. AR becomes connector between tax office and Taxpayer who is responsible for submitting taxation information effectively and professionally.

In this thesis writing is used descriptive method with qualitative and quantitative approaches, a method to uncover conditions and factual problem happened in this time. Based on said method, the research in this writing would be focused to analyze the role of AR in increasing servicing and Taxpayer compliance at Foreign Investment Tax Office Four after SAPM implementation.

The research result indicated that the role of AR in SAPM implementation at Foreign Investment Tax Office Four is very dominant and influence servicing to Taxpayer. With the existence of AR as Liaison Officer between Tax Office and Taxpayer in creating servicing and inspection functions against tax compliance becoming more effective. Even though there is some settlement of Taxpayer application out of time, but based on research, the said delay is largely caused by the lack of Taxpayer understanding level concerning the order, procedure and formal completeness which should be provided when requesting application to Foreign Investment Tax Office Four.

The role of AR in increasing Taxpayer compliance in submitting annual SPT 2004 with SPT electronic application is not optimal yet. Based on this research, many obstacles were faced by AR in executing socialization and e-SPT training against Taxpayer causing the level of Taxpayer to use e-SPT application is still low.

In order that SAPM can be done optimally for increasing tax servicing and Taxpayer compliance in submitting annual SPT at Foreign Investment Tax Office Four, can be done various efforts, with increasing the role of Account Representative (AR) in inspecting and giving taxation information to Taxpayer, maximizing the application of Sl-DJP with conducting the completing of the available system in this time, as well reconstruction and increase Human Resources quality in Foreign Investment Tax Office Four followed by the increase of moral quality in the event of developing awareness for increasing servicing to Taxpayer. With awarding good servicing to Taxpayer is expected can increase also the voluntary Taxpayer compliance, so that Foreign Investment Tax Office Four can maximize duties in the event of state income from tax sector."

"Dalam Anggaran Penerimaan dan Belanja Negara penerimaan negara dari sektor perpajakan mempunyai andil yang sangat besar seiring dengan meningkatnya kebutuhan pembiayaan pemerintahan dan pembangunan. Sejalan dengan peningkatan penerimaan perpajakan tersebut, saldo tunggakan pajak akhir tahun turut meningkat . Peningkatan saldo tunggakan pajak ini disebabkan oleh ketetapan pajak yang diterbitkan dalam tahun berjalan tapi sampai dengan akhir tahun belum dibayar oleh Wajib Pajak/ Penanggung Pajak. Sehingga menjadi tugas dari Jurusita Pajak sebagai tenaga operasional di lapangan untuk dapat mencairkannya karena adanya standar prestasi kerja. Hal yang sangat wajar, dalam suatu organisasi menetapkan standar prestasi kerja untuk semua bagian dalam organisasi itu. Sehingga dapat memberikan motivasi bagi karyawannya, sekaligus dalam penilaian kinerja organisasi tersebut. Penilaian kinerja menurut llyas (2003--105) penilaian kinerja merupakan suatu proses yang dilakukan untuk menilai pelaksanaan pekerjaan atau unjuk kerja seseorang personal dan memberikan umpan balik bagi kesesuaian dan peningkatan kinerja tim. Hal ini, diperlukan agar dapat dilakukan langkah-langkah perbaikan yang berkelanjutan di masa yang akan datang.Yang menjadi permasalahan adalah untuk mengetahui pengaruh standar prestasi jurusita pajak terhadap pencairan tunggakan pajak dan faktor-faktor apa saja yang mempengaruhi pencairan tunggakan pajak. Sehingga dalam penelitian akan dilakukan analisis bagaimana pengaruh standar prestasi kerja Jurusita Pajak yang meliputi penyampaian Surat Paksa, pelaksanaan penyitaan dan pelaksanaan lelang terhadap pencairan tunggakan pajak. Selain itu, untuk mengetahui bagaimana proses penagihan pajak secara keseluruhan dan faktor-faktor lainnya yang turut mempengaruhi pencairan tunggakan pajak. Metode penelitian yang digunakan adalah menggunakan analisis statistik dengan menggunakan analisa korelasi dan model regresi berganda linear untuk menguji hipotesis yang telah ditentukan sebelumnya dengan memperhatikan variabel bebas dan variabel terikat. Dengan menggunakan program SPSS. Disamping itu, dilakukan pula analisis pencapaian standar prestasi Jurusita Pajak, Analisa pencairan tunggakan tunggakan pajak akibat proses penagihan akitf dan analisa pencapaian target penurunan saldo tunggakan pajak secara kuantitatif. Teknik pengumpulan data menggunakan penelitian kepustakaan dan penelitian lapangan terhadap data yang meliputi laporan dan proses penagihan pajak yang dilakukan oleh Kantor Pelayanan Pajak Penanaman Modal Asing Satu, sebagai saiah satu unit kerja yang berada dalam lingkungan Kantor Wilayah Jakarta Khusus.Kesimpulan yang dapat diambil setelah melakukan pengujian dengan menggunakan. analisa statistika ini, ternyata standar prestasi kerja Jurusita tidak berpengaruh terhadap pencairan tunggakan pajak karena pencapaian hanya 1 %. Sedangkan proses penagihan pajak secara keseluruhan pencapaiannya hanya 19,9 % dari angka tersebut ternyata pengiriman Surat Tegoran mempunyai kontribusi sebesar 15,9 % terhadap pencairan tunggakan pajak. Disamping itu pula faktor lainnya yang turut mempengaruhi pencairan tunggakan pajak adalah jumlah Wajib Pajak yang terdaftar, tingkat kepatuhan Wajib Pajak/Penanggung Pajak cukup tinggi, banyak ketetapan yang diterbitkan serta jumlah personal Jurusita yang bertugas. Untuk pencapaian target penurunan saldo tunggakan pajak umumnya tidak tercapai karena Wajib Pajak/Penangggung pajak hanya membayar sebagian dari utang pajaknya karena sedang dalam proses keberatan atau banding.Saran yang dapat diberikan adalah dalam penentuan standar prestasi Jurusita Pajak seyogyanya berdasarkan masukan dari tiap Kantor Wilayah karena mengetahui kondisi lapangan secara persis, sehingga standar prestasi untuk tiap Kantor Wilayah tidak sama. Perlu ditinjau kembali ada pembatasan jumlah ketetapan/ kohir dalam tiap surat baik Surat Paksa, Penyitaan maupun Lelang. Pencairan tunggakan pajak sebelum dilakukan pengiriman Surat Tegoran sangat tinggi, sehingga perlu ditinjau kembali agar jangka waktu pengiriman Surat Tegoran setelah tanggal jatuh tempo dipercepat . Selain itu perlu dicari pemecahan berdasarkan peraturan yang berlaku agar pengiriman Surat Tegoran tidak terlambat diterima Wajib Pajak/Penanggung Pajak misalnya dengan menggunakan sarana elektronik seperti faksimili dan email. Hal panting lainnya dalam pencapaian standar prestasi Jurusita Pajak perlu adanya kebijakan yang tegas dan tertulis dalam hal reward and punishment disamping memperbariyak pendidikan dan latihan khususnya dalam hal peraturan pajak maupun peraturan lainnya, Bahasa dan teknik komunikasi. Hal ini diperlukan untuk lebih meningkatkan motivasi kerja Jurusita Pajak dan sebagai bahan pengukuran kinerja organisasi dalam pencapaian target pencairan tunggakan pajak.

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In the State Budget, state revenue from taxation sector has an influence in the line of government expenditures and development. As the increasing of taxation revenue, ending balance of tax payable is added too. The increasing of tax payable balance is caused by Notice of Tax Assessment from beginning year until ending year that taxpayer has not paid yet. So, that becomes a duty for tax bailiff as operational official to cash tax debt to reach good performance. Truly, an organization implements working performance standard. The value determination of performance according to Ilyas (2003-105) is a process to evaluate implementation of lob or to show performance of personnel and give feed back for increasing of team performance.

The problem is to know the influences of performances standard of tax bailiff upon cashing of tax payable and what factors that influences cashing of tax payable. So in this research we implement analyze the influence of tax bailiff that sending a warrant, implementation of seizure and auction on cashing of tax debt. Besides, to know the process of cashing of tax debt and the other factors which influence cashing of tax debt The research method is statistic analyze with using correlation analyze and linear double regression model to test hypothesis with caring independent variable and dependent variable. With using SPSS program. Besides, we conduct analyze of tax bailiff performance standard, analyze of cashing of tax debt as the result of process of active collection and analyze of target reaching of tax debt balance reducing. Collection data technique use library research and field research upon data which cover report and tax collection process which is conducted by Tax Service Office for Foreign Investment One under Tax Region Office of Jakarta's Special. This things we must do to make renovation steps in the future continuously.

The conclusion after doing testing with using statistic analyze, performance standard of tax bailiff does not influences cashing of tax debt because the reaching only 1 %. The reaching of tax debt collection process is 19,9 % which covers 15,9 °/G is notification of the warrant. Besides the other factors is the registered taxpayers amount, obedient level of taxpayer, the amount of tax assessment notice and tax bailiff. Generally, reaching target of reducing of tax debt balance is not realize because taxpayer only pay a half of tax debt in objection or appeal process.

The suggestion in determination of performance standard of tax bailiff based on in put from every Tax Region Office, so standard of Tax Region Office is not same. We need look back there is the limitation of amount of notice both a warrant, seizure and an auction. Cashing of tax debt before notification of warrant is so high, so we need look back in order the term between sending of a warrant after due date be quick. Besides we should look for a solving based on the valid rules in order sending of warrant is not fate received by taxpayer likes using electronic instruments as example facsimile and email. The importance things in the reaching of performance standard of tax bailiff is creating a policy in reward and punishment besides adding education and training specially both in the taxation rules and other rules, language and communication techniques. This things we must do to improve the motivation of tax bailiff and the measuring of organization performance in target achievement of cashing of tax debt."

"Directorate General of Tax as a public organization has to implement tax administration reform in order to improve the service quality to taxpayer. For that purpose, Foreign Investment For Tax Office has applied Modern Tax Administration System since the year 2004. This research is meant to know how significant is the influence of Moern Tax Administration System at Foreign Investment Four Tax Office to service quality. Modern Tax Administration System is an implementation of the tax adminsitrative reform that is defined as the deliberate use of authority and influence to apply new measures to an administrative system so as to change its structure procedure, strategy, and culture to improve public sector performance. Meanwhile, service quality id defined as a stake holder value regarding the service dimension whch is perceived as positive value acquirement to the degree of satisfaction. It is measured by ten dimensions that is tangibel, reliable, responsiveness, competence, courtesy, credibility, security, acess, communication, and understanding the customers. This research is carried out by using an explanation method which explaining a causal relationship between independent variables and a dependet variable. It uses a quantitative approach. Data is collected with survey by giving questionnaires to all officer of Foreign Investment Four Tax Office. Then the data is analysed with correlation and regression. The result of this analysis indicate that there is a positive strong relationship between Modem Tax Administration System together which consist of organization chart modemization, organizational procedure modernization, organizational strategy modernization, and organizational culture modernization and service quality. All sub variables of the Modern Tax Adrninistration System have significant influences to service quality of Foreign Investment Four Tax Ofiice. The research proposes that Foreign Investment Four Tax Office should improve Modem Tax Administration System higher either organization chart, organizational procedure, organizational strategy, and organizational culture to support the service quality using approaches: making a job description more detail to prevent duplication, making an easier access of getting new regulations from the intemet or intranet, promoting knowledge and skill of the employees through in house training, out bond training, and improving moral and ethics of the employees through ?kultum" and Emotional Spiritual Quotient (ESQ) training."

"Pajak merupakan tumpuan pemerintah dalam menjalankan roda pemerintahan. Dalam sistem pemungutan pajak berdasarkan self assessment system kepatuhan Wajib Pajak merupakan masalah penting bagi administrasi perpajakan suatu negara karena Wajib Pajak memiliki peluang untuk melakukan penghindaran pajak dengan melakukan perencanaan pajak. Tesis ini bertujuan untuk meneliti pengaruh pemahaman aspek-aspek perencanaan pajak terhadap kepatuhan Wajib Pajak. Hasil penelitian menunjukkan bahwa model regresi yang digunakan dapat lolos dari uji asumsi klasik. Penelitian ini berhasil mengidentifikasi bahwa pemahaman aspek-aspek perencanaan pajak yang berupa aspek formal dan material perencanaan pajak mempunyai pengaruh signifikan terhadap kepatuhan wajib pajak.

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Taxes are the foundation of the government in running the government. In the tax collection system based on self-assessment system of tax compliance is an important issue for a country’s tax administration because the taxpayer has the opportunity to make tax evasion with tax planning. This thesis aims to investigate the influence of understanding the aspects of tax planning to tax compliance.

The results showed that the regression model is used to escape from the classical assumption. This study identified that the understanding of aspects of tax planning in the form of formal and material aspects of tax planning has significant influence on taxpayer compliance."

"ABSTRAKKeberhasilan seseorang mencapai keseimbangan antara peran dalam pekerjaan dan kehidupan pribadi (work-life balance) menjadi tujuan utama seseorang bekerja dan menjadi ukuran kepuasan kerjanya. Penelitian ini dilakukan untuk melihat pengaruh work-life balance terhadap kepuasan kerja Account Representative dan pegawai fungsional pemeriksa di KPP Wajib Pajak Besar dan Wajib Pajak Khusus, untuk selanjutnya dapat dijadikan acuan tingkat work-life balance pegawai unit lain di lingkungan DJP di seluruh Indonesia. Responden penelitian ini berjumlah 264 orang yang berasal dari 8 KPP di Jakarta. Metode penelitian menggunakan alat ukur yang diciptakan oleh Fisher, Stanton, Jolton, dan Gavin (2003) dan sudah divalidasi oleh Hayman (2005) yang dirancang untuk menilai tiga dimensi work-life balance, yaitu : Work Interference with Personal Life (WIPL), Personal Life Interference with Work (PLIW), dan Work/Personal Life Enhancement (WPLE). Untuk mengukur kepuasan kerja digunakan kuesioner Job Satisfaction Survey yang dikembangkan oleh Spector (1997). Hasil dari penelitian ini menyatakan bahwa WIPL mempengaruhi kepuasan kerja pada aspek operating conditions, sedangkan PLIW mempengaruhi kepuasan kerja pada aspek operating conditions dan sifat pekerjaan. Sementara WPLE mempengaruhi kepuasan kerja di semua aspek kecuali pada aspek operating conditions. Hal ini menunjukkan bahwa keseimbangan akan tercapai pada saat seseorang dapat mengelola konflik antara pekerjaan dan keluarga, dan mengubahnya menjadi dukungan peran keduanya sehingga dapat meningkatkan kepuasan kerja

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ABSTRACTSuccess in achieving a balance between the role of work and personal life (work-life balance) is the main goal being the size of one's work and work satisfaction . This study was conducted to see the effect of work-life balance on job satisfaction of Account Representative and functional auditor at the Large Tax Office and Large Tax Office Special, to then be used as a reference of work-life balance of employees in other units within the DGT spread throughout Indonesia. This survey respondents totaled 264 individuals from 8 KPP in Jakarta. The research method using a measuring instrument invented by Fisher, Stanton, Jolton, and Gavin (2003) and has been validated by Hayman (2005) designed to assess the three-dimensional work-life balance: Work Interference with Personal Life (WIPL), Personal Life Interference with Work (PLIW), and Work/Personal Life Enhancement (WPLE). To measure job satisfaction, researchers using Job Satisfaction Survey questionnaire developed by Spector (1997). The results of this study stated that WIPL affect job satisfaction in aspects of operating conditions, and PLIW affect job satisfaction in aspects of operating conditions and nature of work, while WPLE affect job satisfaction in all aspects except the operational condition of the organization. This indicates that the balance will be reached when a person can manage the conflict between work and family, and turning them into support roles both in order to increase job satisfaction"

"Penelitian ini dilatarbelakangi oleh ketidakpatuhan yang dilakukan oleh PT X atas kewajiban perpajakannya sebagai Wajib Pajak di KPP PMA Tiga. Terdapat Account Representative (AR) sebagai pelaksana pengawasan kepatuhan Wajib Pajak, serta Kepala Seksi Pengawasan sebagai penanggungjawab pada pengawasan kepatuhan Wajib Pajak di KPP PMA Tiga. Setelah diberikan pengawasan oleh AR, PT X terindikasi tindak pidana di bidang perpajakan berupa penggelapan pajak. Oleh karena itu, tujuan dari penelitian ini adalah untuk menganalisis pengawasan kepatuhan Wajib Pajak atas kasus penggelapan pajak PT X, serta kendala yang dihadapi oleh KPP PMA Tiga. Metode penelitian dilakukan dengan menggunakan pendekatan kualitatif dan teknik analisis data kualitatif. Hasil yang diperoleh melalui wawancara dan studi literatur pada pihak yang terlibat menyatakan bahwa pengawasan kepatuhan WP di KPP PMA Tiga telah sesuai dengan SE-39 Tahun 2015, terdapat perbedaan dari penerapan SE-39 Tahun 2015 dengan SE-05 Tahun 2022 mengenai pengawasan kepatuhan Wajib Pajak, serta terdapat beberapa kendala yang dihadapi dalam melakukan pengawasan terhadap Wajib Pajak di KPP PMA Tiga. Kendala-kendala yang dihadapi dalam pengawasan kepatuhan PT X di KPP PMA Tiga, yaitu kurangnya waktu untuk mempelajari proses bisnis PT X, kurangnya fasilitas yang memadai, dan PT X yang tidak memberikan penjelasan. Hal yang harus dilakukan oleh KPP PMA Tiga dalam menghadapi kendala-kendala tersebut, yaitu mempelajari lebih dalam terkait dengan pedoman pengawasan kepatuhan WP yang sudah diperbaharui, serta memperkerjakan pihak ketiga untuk membantu pekerjaan Account Representative dalam melakukan pengawasan terhadap kepatuhan Wajib Pajak.

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This research is motivated by non-compliance by PT X on its tax obligations as a taxpayer at KPP PMA Tiga. There is an Account Representative (AR) as the implementer of taxpayer compliance supervision, as well as the Head of the Supervision Section as the person in charge of supervising taxpayer compliance at KPP PMA Tiga. After being given supervision by AR, PT X is indicated to be a criminal offense in the field of taxation in the form of tax evasion. Therefore, the purpose of this study is to analyze the supervision of taxpayer compliance in the PT X tax evasion case, as well as the obstacles faced by KPP PMA Tiga. The research method was conducted using a qualitative approach and qualitative data analysis techniques. The results obtained through interviews and literature studies on the parties involved state that the supervision of taxpayer compliance at KPP PMA Tiga is in accordance with SE-39 of 2015, there are differences from the application of SE-39 of 2015 with SE-05 of 2022 regarding the supervision of taxpayer compliance, and there are several obstacles faced in supervising taxpayers at KPP PMA Tiga. The obstacles faced in supervising PT X's compliance at KPP PMA Tiga are the lack of time to study PT X's business processes, the lack of adequate facilities, and PT X not providing explanations. Things that must be done by KPP PMA Tiga in dealing with these obstacles, namely studying more deeply related to the updated taxpayer compliance supervision guidelines, and hiring a third party to assist the Account Representative's work in supervising taxpayer compliance."