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"Fluktuasi harga migas dan tuntutan akan kemandirian dalam pembiayaan investasi pemerintah telah mempengaruhi pemerintah untuk melakukan reformasi sistem perpajakan sejak tahun 1984 dan penyempurnaannya pada tahun-tahun sesudahnya. Reformasi menyebabkan antara lain penerimaan negara yang bersumber dari pajak migas menjadi turun drastis, porsi pajak pendapatan dan pajak konsumsi domestik sebagai persentase dari total penerimaan pajak dan produk domestik bruto (PDB) naik tetapi porsi pajak impor turun. Tujuan tesis ini adalah (a) untuk menyelidiki apakah ada perbedaan tingkat efisiensi struktur pajak dalam periode sesudah reformasi dibandingkan dengan periode sebelum reformasi perpajakan, dan (b) menentukan besarnya tingkat efisiensi struktur pajak dalam periode sebelum dan sesudah reformasi perpajakan.Model perpajakan berupa sistem persaniaan simultan rekursif dipakai dalam tesis ini. Model ini mampu menjelaskan interaksi di antara PDB, sistem pajak diskresioner, dan penerimaan pajak dan basis pajak. Dari reduced farm dan final form, elastisitas penerimaan pajak terhadap PDB, dan respons penerimaan pajak terhadap tindakan pajak diskresioner dapat dihitung. Parameter-parameter ini berguna untuk mengetahui antara lain (a) efektivitas tindakan pajak diskresioner dalam memobilisasi penerimaan pajak dari sektor swasta ke sektor publik, (b) besarnya tambahan penerimaan pajak yang dapat dimobilisasi dari sektor swasta ke sektor publik dalam sistem perpajakan yang berlaku bila PDB tumbuh dan (e) efektivitas automatic stabilizer dan kebijakan liskal diskresioner untuk mencapai tujuan-tujuan kebijakan ekonomi makro.Temuan empirik yang diperoleh, antara lain, yaitu: (a) koefisien-koefisien respons penerimaan pajak terhadap tindakan pajak diskresioner adalah signifikan secara statistik baik dalam periode sebelum dan sesudah reformasi perpajakan, (b) koefisien-koefsien elastisitas penerimaan pajak terhadap PDB dan respons penerimaan pajak terhadap tindakan pajak diskresioner adalah stabil secara statistik dalam periode sesudah reformasi dibandingkan dengan sebelum reformasi perpajakan, dan (c) elastisitas total penerimaan pajak terhadap PDB adalah positif dan lebih kecil dari satu.Berdasarkan temuan-temuan empirik di atas, hipotesa-hipotesa penelitian ternyata diterima dan sehingga kesimpulan-kesimpulan tesis ini dirumuskan : (a) tingkat efisiensi struktur pajak dalam periode sesudah reformasi tidak berbeda dengan tingkat efisiensi dalam periode sebelum reformasi perpajakan, (b) tingkat efisiensi struktur pajak masih rendah dalam meningkatkan tambahan penerimaan pemerintah dalam sistem perpajakan yang berlaku bila PDB tumbuh baik sebelum maupun sesudah reformasi perpajakan, dan (c) tingkat efisiensi struktur pajak masih rendah dalam mencapai tujuan-tujuan kebijakan ekonomi makro. Dengan kata lain, efektivitas automatic stabilizer dan kebijakan pajak diskresioner masih rendah untuk mencapai tujuan-tujuan kebijakan ekonomi makro.Implikasi yang timbul dari temuan-temuan empirik ini untuk saran kebijakan dan saran untuk penelitian di masa akan datang adalah: (a) peluang untuk meningkatkan tambahan penerimaan pajak dari sektor swasta ke sektor publik masih besar dalam rangka pembiayaan 'pengeluaran pemerintah. Untuk itu, kebijakan intensifikasi pemungutan pajak dan ekstensifikasi objek pajak dan wajib pajak perlu makin ditingkatkan, (b) kebijakan lain adalah untuk mendesain struktur pajak secara lebih baik sehingga efektivitas automatic stabilizer dan kebijakan fiskal diskresioner semakin tinggi untuk mencapai tujuan-tujuan kebijakan ekonomi makro, (c) saran penelitian selanjutnya adalah untuk melihat lebih rinci efektivitas automatic stabilizer dan kebijakan fiskal diskresioner dilihat dari sisi pengeluaran, dan (d) saran penelitian selanjutnya adalah analisis mengenai dampak perubahan PDB dan tindakan pajak diskresioner terhadap variabel-variabel ekonomi makro lainnya. Berkaitan dengan ini, penggunaan model computable general equilibrium sebagai alat analisis menjadi pertimbangan."

"Tesis ini membahas tentang dampak reformasi perpajakan terhadap efisiensi sistem pemungutan pajak Indonesia. Dengan teknik pengolahan data panel, maka akan diperoleh perubahan-perubahan rasio pajak (tax ratio) untuk tiap jenis pajak (PPh Non Migas, PPN, PBB, Cukai, Bea Masuk, Pajak Ekspor, Pajak Lainnya). Dari hasil pembentukan model ekonometrika diperoleh bahwa reformasi perpajakan tahun 2000 mempunyai dampak paling signifikan dalam peningkatan efisiensi sistem pemungutan pajak Indonesia jika dibandingkan dengan reformasi-reformasi perpajakan tahun 1983 dan 1994. Meskipun reformasi perpajakan berdampak positif terhadap peningkatan efisiensi sistem pemungutan pajak, namun jika dilihat dari pertumbuhan rasio pajak dan penerimaan pajak itu sendiri cenderung mengalami perlambatan. Kondisi ini memberikan indikasi bahwa perlu dilakukan langkahlangkah perbaikan di masa mendatang terkait dengan pelaksanaan reformasi perpajakan tersebut. Untuk mengusulkan strategi-strategi yang perlu dilakukan untuk memperbaiki proses reformasi perpajakan di masa mendatang dilakukan analisis kualitatif deskriptif dengan alat analisis SWOT.

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This thesis discussed about the impact of the tax reforms on the efficiency of the Indonesia tax system. By using data panel method, the change of tax ratio for each kind of tax (PPh Non Migas, PPN, PBB, Cukai, Bea Masuk, Pajak Ekspor and Pajak Lainnya) was able to calculated. From the econometric model, the conclusion was the tax reform 2000 was the most significant to improve the efficiency of the Indonesia tax system. Although the tax reforms can improve the efficiency of the Indonesia tax system but the indication of the slight growth of the tax ratio and tax revenue could be used as a signal for tax authority to make improvement for the next tax reforms. For this purpose, this thesis also discussed how to rebuild the next tax reform by using SWOT analysis to formulate the strategies needed as an improvement."

"ABSTRAKA tax reform was made by the Government of Indonesia in 1984. However, inefficiency seem to be still prevalent in the Indonesian tax system. Comparison with other countries during the period 1991 to 1994, for example, indicates that the Indonesia tax ratio is in a lower position. This thesis is intended to study the effect of the 1984 tax reform on the efficiency of the Indonesian tax system. The level of taxation model calculates the tax ratio needed when the rate of economic growth has been determined. This model basically uses the Harrod models on economic growth as a starting point and modifies it by including tax variables. Tax capacity model correlates selected macro economic variables to the tax variables to obtain the optimum capacity of collecting tax. The tax elasticity model correlates tax elasticity with other selected economic variables. The important thing in this model is the effort to separate the growth of the tax into automatic and discretionary one. Optimization model has basically the same features with the tax capacity model, i.e., to find out the optimum tax function using certain selected variables. In the optimization model, however, objectives and constraints which are not considered in the tax capacity model are included. The general equilibrium model includes the tax variables into the economic general equilibrium model. The econometric model developed in this thesis is basically a tax capacity type of model. The efficiency of tax system in this study is developed using the concept of optimum "input-process-output" relationship. Output is the optimum tax collection. Input will be represented by selected economic variables. Taxes are assessed on economic activities. These activities will be reported in the macroeconomic information system where those selected economic variables are part of them. In addition to input-output relationship, the growth of taxes may also be affected by a discretionary variables (process factor). The discretionary variables, include, among others, tax policy, tax administration, tax personnel and environment. In this econometric tax modeling, the discretionary variables will be represented by a dummy variables representing tax reform. The approach used in this study will be, first, to develop a simultaneous econometric model. The improvement on the Indonesia tax system will be tested using the model above through its dummy variable. The selected economic variables will be classified into group of activities which consist of: (1) aggregate demand; (2) balance of payment; (3) monetary; (4) government budget and; (5) aggregate supply. Variables Y (Gross domestic product), C (Consumption), I (Investment), X (Export), M (Import) and GR (Government Revenue) are selected from the aggregate demand. The balance of the payment group will be represented by X (Export) and M (Import). The monetary and government budget are represented by M2 (supply of money which indicates the economy's liquidity) and the government revenue. The aggregate supply will be represented by Y (Gross Domestic Product), number of employment (N) and Investment (I). Description of symbols in the equations could be found in the main chapters of this thesis. In addition to the econometric model, a non statistical analysis will also be made to support the statistical evaluation. The analysis comprises of qualitative, quantitative and correlative analysis. The qualitative analysis compares the substance of the new law against the old one. It is concluded, based on this analysis, that tax paid by the taxpayers may not decrease, although less tariff was introduced under the new law. This statement applies both for income as well as value added taxes. This conclusion has the implication that the increase in the government tax revenues will be dependent upon tax administration and law enforcement. Besides, the taxpayers' awareness and compliance will also play a role in the growth of tax revenue. The quantitative analysis focuses on the growth and structural changes of tax revenue. There are two variables evaluated i.e., the tax revenue itself and the number of taxpayers. The average annual growth rate of tax revenue per taxpayer is 5.7% for income tax and 57.5% for value added tax. 61% of the growth rate of income tax is primarily due to the increase in the member of taxpayers while the remaining 39% is due to increase in the volume of activities. The value added tax has the reverse situation. The growth rate of value added tax is primarily due to increase in volume of activities (91 %) and the remainder is caused by the increase of taxpayers. Based on this analysis certain preliminary findings could be drawn: (1) value added tax collection is more efficient than the income tax or; (2) the effective tax rate of value added tax is higher than the income tax. The growth analysis indicates that the value added tax grew faster than income tax. The annual growth rate of income tax were 30% and 23.5% respectively for 10 years before and after tax reform. On the other hand, the percentages for value added tax were 24% ten years before tax reform and 37.5% ten years after that. The consequences of the different growth rate above were the changes in the structure of tax revenue. Direct taxes as a proportion to total tax revenue decreased from 41% during the period of 10 years before tax reform to 40% ten years after that. The proportion of income tax also decreased from 37.5% to 36.5% during the same period. Value added tax, on the other hand, has a different situation. The proportion of value added tax to total tax revenue has been increasing from 19% during 10 years before tax reform to 35.5% ten years after that. Meanwhile, the proportion of indirect taxes to total revenue increased from 59% to 60% during the same period. The correlative analysis was done by relating tax revenue with selected economic variables i.e., Gross Domestic Product (Y), Export (X), Import (M), and supply of money (MD). Three types of taxes were evaluated i.e., income tax, value added tax and total tax revenue. Two method of analysis were used i.e., ratio analysis and point of elasticity. The conclusions reached based on the above analysis are: a. The increment of value added tax revenue due to tax reform was higher than the increment of income tax. b. Tax reform causes tax structure more regressive. c. Tax reform seems to increase the efficiency of the Indonesia tax system. The above conclusion is supported by data such as the fact that ratio of income tax to gross domestic product has increased from 2.54% ten years before tax reform into 3.31% ten years later. The percentages for value added tax were 1.32% before tax reform and 3.23% ten years later. The point elasticity of income tax t0 gross domestic product has increased from 1.12 to 1.42 during the same period. The related numbers for value added tax are 0.08 and 2.35, respectively. The statistical test performed, using time series data of 1973174 to 1993194, concluded that the model is not fit to be used for estimation. Revision to the model, using logarithmic form, come up with the new one as follows: (1) In Typph = 5,75 - 1,25 In Y-0,11 In I.2 + 0,54 In X + 0,40 In MD (0,00) (0,00) (0,01) (0,00) (0,00) Calculated F: 0,00 Adj. R-Squared: 0,79 (2) In TYPPN = 0,36 In 1.2 + 0,38 In X - 0,82 In M + 0,14 In MD - 0,25 TR (0,00) (0,00) (0,00) (0,01) (0,07) Calculated F: 0,00 Adj. R-Squared: 0,87 (3) In TYOT = 4,56 - 0,80 In Y + 0,55 In X (0.00) (0,00) (0,00) Calculated F: 0,00 Adj. R-Squared: 0,76 (4) In C 0,90 In Y (0,00) Calculated F: NIA Adj. R-Squared: 0,96 (5) In I = -3,33 + 1,18 In Y (0,00) (0,00) Calculated F: 0,00 Adj. R-Squared: 0,99 (6) In X = 0,80 In MIGAS (0,00) Calculated F: N/A Adj. R-Squared: 0,87 (7) In M = 0,88 In Y (0,00) Calculated F: NIA Adj. R-Squared: 0,96 (8) In MD = -9,21 - 0,45 In r + 2,07 In Y (0,00) (0,01) (0,00) Calculated F: 0,00 Adj. R. Squared: 0,95 (9) In GR = 2,42 + 0,93 In FA (0,00) (0,00) Calculated F: 0,00 Adj. R-Squared: 0,99 (10) In Y = 0,17 In N + 0,82 In I (0,00) (0,00) Calculated F: 0,00 Adj. R-Squared: 0,99 It should be noted that with such revision, the type of the model has been changed from tax capacity to tax elasticity model. Significant results were obtained for all equation in the model during the statistical test using Seemingly Unrelated Regression (SUR). Interpretation of the coefficients of the tax equations in the revised model concludes that: a. Income tax has a negative elasticity relationship with gross domestic product (Y) and Investment two years lag (L2). Elasticities between income tax and export (X) and supply of money (MD) are positiive. b. Value added tax has a negative relationship with import (I) and tax reform (TR). Positive elasticity was obtained between value added tax and two years lag investment (L2), export (X) and supply of money (MD). c. Other taxes has a negative elasticity relationship with gross domestic product (Y) and a positive relationship with export (X). The implication of the above results can be summarized below: a. Tax reform has an effect on the collection of income tax. The growth of this tax was basically due to automatic growth instead of discretionary one. Meanwhile, although tax reform has an effect on the collection of value added tax, the effect was negative, meaning that tax reform did not improve the efficiency of the tax system. b. The growth of income tax did not have a relationship with the growth of gross domestic product and two years lag of investment. This is an abnormal situation which could be interpreted that the efficiency of the income tax collection can still be improved. The positive relationship between the growth of income tax and export and supply of money is deemed to be appropriate. c. Value added tax grew negatively if it is related to the growth of import. Additionally, this model indicates that the growth of value added tax does not have any relationship with the growth of gross domestic product. These two phenomena seem to be abnormal. It could be an indication that the efficiency of the value added tax collection can still be improved. The positive relation between values added tax and export, two years lag investment and supply of money is deemed to be appropriate. d. Other tax has a negative relation with the growth of gross domestic product. Efficiency improvement is still probable with this kind of tax. Positive relationship with export is deemed to be appropriate. This study comes up with certain recommendations as follows: 1. The efficiency of income and value added tax collection can still be improved. Improvement should be made on tax administration, law enforcement and certainty and clarity on rules and regulation. 2. The policy on final withholding on income tax should be implemented prudently. This policy may cause the tax system more regressive. The tax object selected should be focused on those related to individual taxpayers rather than corporate taxpayers. Additionally, the final tax withholding should be assessed on the lower income group representing the mass taxpayers. 3. Tax model should be used in the projection of tax revenue. By doing this, more justification could be provided when determining. the target for tax revenue. Additionally, this model could be used as a tool for analyzing the effects of any policies issued by the Government relating to the variables (sectors) included in the model. Preferably the tax model should be combined with the general equilibrium model of the Indonesian macro economy. 4. Tax reform has been proven as being able to increase tax revenue. It is recommended that similar reforms could be made on other taxes and non tax revenue. Attention should be made on non tax revenue, because there is a great potential to develop revenue from this sector. Pricing of the Government services should be reconsidered. At present the pricing of such services does not consider the cost of providing it mainly because it is assumed that the cost would be recovered through taxes. In the context of globalization, however, reconsideration of government services pricing is a must. By doing this, the efficiency of the whole economy may be increased. It should be noted, however, that a cross subsidy concept should also be considered in the pricing process. 5. This study also indicates that the structure of tax revenue is becoming more and more regressive. Attention should be made on income tax. Tax collection efficiency should be improved. The tax payers awareness and compliance program should be focused on this tax. The extensification program should always be continued. Meanwhile, tax rules and regulation should always be kept updated. Law enforcement should be focused on middle class individual (corporate) tax payers. 6. This study also conclude that the tax reform does not have a significant impact to the efficiency of income tax collection system. The learning period needed to reach optimum condition need to be extended. It is therefore recommended that fundamental changes should be avoided. Efforts should continually be made on the improvement of the present system, both internally and externally. The internal improvement includes updating of rules and regulations, computerization of data system and procedures and staff development. External improvement includes, extensification program, law enforcement and integration with other supporting systems such as legal and accounting. We hope that this study will benefit the readers and stimulate other more comprehensive studies to be made."

"ABSTRAKPenelitian ini bertujuan untuk menganalisis tren dari perkembangan yang terjadi terhadap penerapan transparansi perpajakan berupa pertukaran informasi. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui studi pustaka dan studi lapangan yang dilakukan dengan wawancara mendalam terhadap narasumber yakni pihak Direktorat Jenderal Pajak, Konsultan Pajak, dan Akademisi. Hasil penelitian menunjukkan tren yang terjadi di dalam rezim perpajakan telah mengarah kepada era keterbukaan informasi dalam bentuk transparansi perpajakan namun, beberapa kendala ditemukan yakni Sumber Daya Manusia belum kompeten, infrastruktur belum memadai, belum adanya sistem audit terhadap informasi yang dipertukarkan, dan kerahasiaan perbankan. Selain itu, masih minimnya perlindungan terhadap hak-hak Wajib Pajak. Kata Kunci:Hak wajib pajak; negara berkembang; transparansi perpajakan.

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ABSTRACTThis study aims to analyze trend of the development in the implementation of the transparency of taxation in the form of exchange of information. This study uses a qualitative approach with data collection through library and field study conducted depth interviews with informants namely the Directorate General of Taxation, Tax Consultants, and Academics. The results indicate a trend occurring in the tax regime has led to the era of transparency of information in the form of taxation, but some obstacles found that Human Resources is not incompetent, inadequate infrastructure, the lack of an audit of the system information exchanged, and bank secrecy. In addition, they still lack the protection of the rights of taxpayers. Keywords Developing country taxation transparency taxpayer rsquo s right."

"An employee stock option issued as a form of compensation. Employee stock option are mostly offered to management as part of their executive compensation package. They are also offered to lower staff. Employee stock options (ESOP) are issued as a private contract between the employer and employee. Depending on the vesting schedule and the maturity of the options, the employee may elect to exercise the options at whatever stock price was used as the strike price. At that point, the employee may sell the stock or hold on to it in the hope of further price appreciation. There are a variety of differences in the tax treatment of ESOP having to do with their use as compensation. The fact that the benefits from employee stock option are tax at different times in different countries is a difficulties. Also, same country may tax different parts of the benefits at different times. Based on this problem, the writer is attracted to make a research on the Income Tax Treatment Analysis on Employee Stock Option.The point of this analysis is to find when the income tax should be taxable on the benefit from the ESOP, clasiffy the benefit derived from the ESOP and analyze the international tax issue arising from ESOP. The research approach used is qualitative and the method used is descriptive. It means that the research purpose is to describe and analyze the Income Tax Treatment on Employee Stock Option. The analysis will focus on the tax treatment from the employee point of view. The data collected through in-depth interview between the researcher and the informant considered related to this research.After the research completed, there is three conclusions of this research. First, it is concluded that the Income Tax will be taxable when the stock acquired by the option is sold. This treatment is used based on the realization of income principle. Second, the classification of benefit from ESOP treated as employment income in total or split into employment income and capital gain. And the third, a variety of differences in the tax treatment of ESOP can caused the conflict in international taxation which make double taxation and double non taxation between countries. The double taxation and double non taxation can be minimized through the credit and exemption method provided by countries."

"Latar belakang masalah dari tesis ini adalah berkenaan dengan pemberian insentif perpajakan sebagai salah satu implementasi fungsi pajak untuk mengatur. Fungsi utama pajak adalah menghasilkan penerimaan negara sebagai penggerak roda pembangunan adapun fungsi lainya pajak adalah fungsi mengatur sebagai instrumen untuk mendorong atau memproteksi sektor - sektor tertentu yang diinginkan pemerintah. Pemberian insentif perpajakan harus dilakukan dengan hati - hati mengingat bila salah sasaran , akan dapat mengamputasi fungsi mengatur pajak itu sendiri . Adapun salah satu implementasi fungsi mengatur Pemerintah tersebut di realisasikan pada awal tahun 2007, melalui PP Nomor 7 /2007, dimana pemerintah memberikan insentif perpajakan dibidang PPN berupa pembebasan PPN untuk komodti primer hasil pertanian. Pada saat yang bersamaan terlihat bahwa tahun 2005 realisasi penerimaan pajak adalah sebesar Rp. 346,8 triliun dan lebih rendah Rp 5,2 triliun dari sasaran yang diharapkan sebesarRp.352 triliun. dan pada tahun 2006 shortfall antara 8,5 triliun hingga 17 triliun atau hanya mencapai 96 sampai dengan 98% dari target yang direncanakan. Keadaan diatas tentunya mengharuskan pemerintah menghitung secara cermat berapa potensial loss penerimaan apabila akan mengeluarkan suatu kebijakan.Pokok permasalahnya dari tesis ini adalah Berapa besar pengaruh pemberian insentif perpajakan berupa dibebaskan dari pengenaan PPN atas penyerahan dan impor produk pertanian yang bersifat strategis terhadap potensi penerimaan PPN dan Faktor - faktor apa yang mendorong sektor pertanian untuk meminta pemberian insentif PPN atas penyerahan dan impor produk pertanian.Metode penelitian dari tesis ini adalah menggunakan tipe penelitian deskriptif analitis. Metoda pengumpulan data terdiri dari studi kepustakaan , buku- buku karya ilmiah dan sumber - sumber lainnya seperti jurnal dan internet. Adapun penghitungan perkiraan potensi pajak yang hilang akibat pemberlakuan PP no. 7 tahun 2007 tersebut menggunakan metoda perhitungan yang pernah dilakukan oleh Stephen V Marks dengan menggunakan tabel - Input Output. Perhitungan besarnya potensi PPN yang hilang dilakukan dengan menghitung selisih antara perhitungan potensi PPN dengan menggunakan tabel input - output dengan kondisi sebelum PP Nomor 7 /2007 dan setelah diterapkan PP no. 7 tahun 2007.Argumentasi yang digunakan agar Produk pertanian mendapat perlakuan dikecualikan dari pengenaan PPN antara lain karena umumnya petani bergerak pada sektor informal dan kebanyakan dari mereka tidak menyelenggarakan pembukuan. Kalaupun mereka telah menyelenggarakan pembukuan pada umumya pembukuan mereka tidak teradministrasi dengan baik. Disamping itu ada persepsi pada masyarakat bahwa pengenaan PPN pada produk pertanian akan menyebabkan harga jual komoditi tersebut menjadi lebih mahal atau dari sisi produsen akan menyebabkan keuntungan menjadi lebih kecil. Disamping itu pengenaan PPN pada produk pertanian adalah suatu hal yang sensitif secara politik.Secara teori sesuai dengan legal character PPN, Pajak ini bersifat netral terhadap pilihan seseorang untuk mengkonsumsi suatu barang/jasa. Adapun permasalahan penyelenggarakan pembukuan yang tidak teradministrasi dengan baik bukan hanya dialami oleh petani tetapi adalah masalah pengusaha kecil pada umumnya. Memberikan fasilitas pembebasan pada produk pertanian pada akhirnya akan menambah beban biaya pada petani. Karena pajak masukan untuk menghasilkan produk tersebut seperti pupuk, petisida, mesin pertanian, makanan ternak, dan pajak masukan lainya tidak dapat dikreditkan dan dibebankan sebagai biaya. Pada akhirnya semua beban pajak masukan tersebut akan menjadi komponen biaya yang akan menaikan harga pokok produk final pertanian. Adapun untuk mengatasi masalah administratif pembukuan PPN kuncinya ada pada mengatur batasan pengusaha kena pajak yang pas yang pas buat penguasaha kecil.Mengingat peranan penerimaan pajak yang semakin dominan dan penting bagi kelangsungan hidup bangsa maka pemberian insentif perpajakan tersebut harus benar - benar dipertimbangkan dengan matang dan hati - hati karena pemberian insentif pajak yang tidak tepat hanya mengurangi penerimaan pajak tetapi saaran utamanya untuk meningkatkan daya saing produk pertanian tidak juga tercapai, penting pula untuk digarisbawahi bahwa potensial loss penerimaan pajak berarti juga akan hilangnya hak rakyat untuk memperoleh barang dan jasa publik yang seharusnya disediakan oleh negara Total potensi penerimaan PPN sebelum diberlakukanya PP No. 7 tahun 2007 adalah sebesar Rp 178,84 Triliun dan setelah diberlakukanya PP tersebut potensi penerimaan PPN menurun menjadi Rp 173,10 triliun atau perkiraan potensi PPN yang hilang karena pemberlakuan PP No. 7 tahun 2007 adalah sebesar Rp 5,74 triliun Angka sebesar ini merupakan 3,21% dari total potensi penerimaan PPN. atau kalau memperhitungkan coverage ratio PPN potensial loss adalah sebesar sebesar Rp 4,40 triliun

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The back ground of this thesis is concerning the tax incentives as one implementation of the tax regulated function. The main function of tax is to generate the state revenue as the wheel turning energy for development, while the other function is the regulated function as an instrument to push or to protect certain sectors the government wanted. The tax incentives must be given with careful thoughts, other wise it will miss its target and eventually will amputate the regulated function of tax it self. One of the implementation of the regulated function of tax is started on the beginning of 2007 through PP No 7/2007, in which the government gave the VAT tax incentives in the form of VAT Exemptions for primer commodity of farming goods. In the same time it was shown that the 2005 tax revenue realization is 346,8 trillion rupiah which is 5,2 trillion lower than the target expected as much as 352 trillion rupiah. In the year 2006 the short fall continued between 8,5 trillion to 17 trillion or only 96 to 98% of the target planned. This condition should make the government carefully count how much is the revenue potential loss when releasing a regulation.The main problem of this thesis is how much the impact of tax incentive in the form of VAT exemption on of strategic farming goods to the VAT potential revenue and what are the factors that supported and blocked the implementation of it.This thesis uses a descriptive analytic method. The data collection consists of the library study, scientific literatures, and other resources such as journals from the internet. The estimation of the lost revenue potential due to the implementation of PP No 7 is calculated using the Stephen V. Marks model based on the Input - Output Table. The estimation of the lost VAT potential is calculated by the different between the VAT potential before and after the implementation of the PP No. 7 /2007.The Argument used to exempt the farming goods from VAT are because most farmers are in informal sectors and they do not used book keeping. Even if they used book keeping, they are usually not administered well enough. Another Argument is that it's the people perspective that the VAT on farming goods will raise the selling price of that commodity and from the producer's side it will lower their profit. Addition to that, the VAT on farming goods is indeed a very sensitive political issue.Theoretically, based on the legal character of the VAT, it is neutral to a person's choice whether to consume a good or service. In the case of good book keeping it does not only happen to farmers but also to other small business in general. The exemptions of farming products will in the end add more burden for farmers. It is because the input tax from fertilizer, pesticides, farming machines, and livestock's foods, and other input tax used for productions are not creditable and will become a cost. In the end all the inputs tax will become cost that will increase the price of the final farming products. The way to overcome the problem of VAT administrative book keeping is on the right setting threshold for small business.Considering the more dominant role of the tax revenue for this country well being, the implementation of tax incentives must be considered in a very mature and careful way because the wrong tax incentives will not only decrease the tax revenue but will also miss its main target, it is very important to note that revenue potential loss will also mean the lost of people's right for the public goods and services that this country's suppose to provide.Total Revenue potential estimation before the implementation of PP No 7 /2007 is178,84 trillion Rupiahs and after the implementation that number is decreased to 173,10trillion or the total potential loss estimation due to the implementation of PP no 7 /2007 is 5,74 trillion rupiahs. It is about 3,21% of the total VAT revenue potential estimation, or considering the VAT coverage ratio, the potential loss is 4,40 trillion rupiahs."

"Penelitian ini bertujuan untuk mengetahui hubungan dan pengaruh sistem informasi perpajakan yang memadai terhadap kepatuhan wajib pajak dan penerimaan pajak.Penelitian ini dilakukan di Lingkungan KPP Badora I, pada bulan Mei 2006 dengan sampel 115 Wajib Pajak Badan yang diambil secara acak dari 910 Wajib Pajak atau +1- 2% dari populasi.Instrumen untuk menjaring data Sistem Informasi Perpajakan (Y1) dan Kepatuhan Wajib Pajak (X1) adalah kuesioner model skala likert sedangkan data penerimaan pajak (Y2) adalah data sekunder yang diperoleh langsung dari KPP Badora 1.Analisis data dilakukan secara kuantitatif dengan dua teknik analisis statistika yang akan digunakan dalam penelitian ini, yaitu Analisis Regresi dan Uji Perbedaan Mann-Whitney. Teknik analisis regresi digunakan untuk mengetahui dan memprediksi pengaruh Sistem Informasi Perpajakan terhadap Kepatuhan Wajib Pajak dan Penerimaan Pajak, sementara Uji Perbedaan Rata-Rata Mann-Whitney digunakan untuk mendeteksi apakah terdapat perbedaan antara tingkat penerimaan Pajak Kantor Pelayanan Pajak Badan dan Orang Asing (KPP Badora 1) antara sebelum digunakannnya sistem komputerisasi dan setelah digunakannya sistem tersebut. Interpretasi hasil analisis data menggunakan signifikansi a 5%.Hasil analisis regresi menunjukkan bahwa terdapat hubungan yang signifikan antara penerapan sistem informasi perpajakan dengan kepatuhan Wajib Pajak yaitu sebesar 0,653. Sedangkan besar pengaruh dari penerapan sistem informasi perpajakan terhadap kepatuhan Wajib Pajak adalah sebesar 42,6%. Persamaan regresi liniernya Y = 25,23 I + 0, 538X.Hasil pengujian Mann-Whitney menunjukkan bahwa tidak terdapat perbedaan yang signifikan antara penerimaan pajak sebelum dan sesudah penerapan sistem informasi perpajakan yang berarti bahwa penerapan sistem informasi perpajakan tidak mempengaruhi secara signifikan terhadap penerimaan pajak.Berdasarkan hasil penelitian ini dapat dinyatakan bahwa pengaruh sistem informasi perpajakan memberikan sumbangan yag berarti terhadap kepatuhan wajib pajak dan penerimaan pajak khususnya di KPP Badora 1Dengan demikian diharapkan bahwa untuk meningkatkan kepatuhan wajib pajak dan penerimaan pajak diperlukan sistem informasi pajak yang baik pula.

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This research aim to know about relation and influence of adequate taxation information system to compliance of taxpayer and tax income.

This research is conducted by in Environment of KPP Badora I, in May 2006 with sampel 115 (one hundred and fifteen) Corporate Taxpayer at random from 910 (nine hundred and ten) Corporate Taxpayer or (+I-) 12% from research population.

Instrument to get Information System Taxation data ( Y1) and Compliance of Taxpayer (X1) [is] questioner model scale of likert and Income Tax data ( Y2) is second data that obtained from KPP Badora I. Data analysis is done quantitatively with two technique of statistic analysis to be used in this research, that is Analysis of Regression and Test Difference of Mann-Whitney. Regression analysis technique is used to know and prediction of influence of Taxation Information System to Compliance of Taxpayer and Income Tax, whereas Test Difference of Mean of Mann-Whitney used to detect what is there are difference of KPP Badora 1 tax income between before and after using computerize system. Interpretation result of data analysis use significant amount 5%.

Result of Regression analysis indicate that there are significant relation between applying of taxation information system and compliance of Taxpayer that is equal to 0,653. Influence of applying of taxation information system to compliance of Taxpayer [is] equal to 42,6%. Formula of linear regression Y = 25, 231 + 0, 538X.

Examination Result of Mann-Whitney indicate that there are not the significant difference between before and after using taxation information system is meaning that applying of taxation information system do not influence by significant to tax income.

Based on result of this research can be expressed that influence of taxation information system give contribution to compliance of taxpayer and KPP Badora I Tax Income.

Thereby we expected that to increase compliance of taxpayer and tax income needed [by] good tax information system also."

"Penghasilan musisi internasional yang mengadakan konser di Indonesia merupakan potensi penerimaan pajak bagi Pemerintah seiring dengan maraknya aktivitas industri pertunjukkan. Untuk itu diperlukan adanya administrasi pajak yang baik serta penegakan hukum oleh pemerintah. Dalam melakukan analisis, penulis menggunakan pendekatan kualitatif dengan tipe penelitian deskriptif, berdimensi lintas waktu, dan penelitian terapan. Teknik pengumpulan data menggunakan penelitian kepustakaan dan penelitian lapangan, dengan survey yang didukung dengan wawancara mendalam dan observasi.Hasil dari penelitian ini menunjukkan bahwa terdapat beberapa masalah di dalam pemenuhan kewajiban administrasi pajak atas penghasilan musisi internasional yang mengadakan konser di Indonesia. Variasi model kontrak kerjasama antara pemberi kerja dengan manajemen musisi menyebabkan timbulnya kerancuan dalam hal penentuan subjek pemotong pajak. Dalam perhitungan objek pajak PPh Pasal 26, Penulis juga menemukan unsur penambah penghasilan yang terdapat di kontrak kerjasama yang seharusnya dimasukkan dalam perhitungan.

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International musicians income that received from their concerts in Indonesia is potential tax income for the government. Good tax administration and tax law enforcement were needed by the government in the realizations. In order to make analysis of it, author was using a qualitative approach with descriptive studies, and cross sectional research. Technique of data collecting used were library research and field research, while the research was conducted through survey and supported with in depth interview and observation.The result of this research shows that there are several problems in the compliance of tax administration held by the employer of international musicians. Variant of performance contracts model resulted in uncertainty in the deciding who?s the tax withholder that obliged to withhold Article 26 Indonesian Income Tax Regulation of international musicians? income. Author also found that in calculating the tax object of Article 26 Indonesian Income Tax Regulation additional income clauses that listed in Performance Contract are excluded, which it was supposed to be added."

"Skripsi ini membahas tentang kualitas layanan perpajakan Pajak Kendaraan Bermotor yang ada di lingkungan Samsat Kota Bekasi dan telah diukur melalui 5 (lima) dimensi pelayanan yaitu dimensi tangible, dimensi reliability, dimensi responsiveness, dimensi assurance, dimensi empathy. Penelitian ini adalah penelitian kuantitatif dengan desain deskriptif. Hasil penelitian ini menyarankan kepada Samsat Kota Bekasi, bahwa perlu untuk memperbaiki dan meningkatkan kualitas pelayanannya dengan cara memperbaiki indikator ketepatan waktu untuk permohonan Wajib Pajak; memberikan pendidikan dan pelatihan kepada petugas; meningkatkan jumlah personil dan kualitas SDM nya.The focus of this study is about service quality analysis on vehicle taxation in Samsat Kota Bekasi by using 5 (five) parameters of service dimension which are tangible, reliability, responsiveness, assurance, empathy. This research is using the quantitative and descriptive interpretive. The data were collected by using a questioner and some interview. The researcher suggests that Samsat Kota Bekasi should repair and improve their quality service by doing some strategy like: make a time control to taxpayer when they are paying their vehicle taxation, give the employee a training, enlarge the employee and their human resources quality."