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"An Overview on The Returning of Payment Excess of Value Added Tax Arranged in Article 17C Law Number 16 The Year 2000 About Ordinary Implementation and Ethic of TaxationNowadays, the effort to increase tax acceptance is an urgent one. It is caused either by the uncertainty of oil and gas acceptance or the difficulty and the risk to get foreign loan. The tendency triggers the government to dig out and to maximize the acceptance from tax sector. One of them is done by the completion of regulation in the field of taxation while keeping in mind with the principles of fairness, Law assurance, legality and simplicity.The implementation of tax reform 2000 still undergoes many handicaps emerging both from the government. Who doesn't often have coordination in preparing the implementation regulation and lazy obliged taxpayers to implement or make use of taxation rules, which have been established smie they are often in a disadvantageous position. The handicap also takes place in the implementation of article 17C about Ordinary Implementation and Ethic of Taxation especially in the completion process of restitution of value added tax since in one side the government is willing to give a quick service in the restitution process but in the implementation regulation which have been released.The goal of this thesis writing is to know factors which affect the effectives of policy in giving the facility of returning the excess preliminary of value added tax as set in article 17C about Ordinary Implementation and Ethic of Taxation and further to analyze factors in order to be able to overcome the emerging problems.The research method done in this thesis writing is analytical descriptive method with data collecting technique is library research and field research through serious interview by using interview guideline to related persons and questionnaire distribution to 42 obedient obliged taxpayers which are listed in tax service offices in the area of Kanwil DJP Jakarta Khusus.From the discussion result we've got a conclusion that the handicap of the effectiveness of policy in giving the facility of returning the excess preliminary of valve added tax as established in article 17 C about Ordinary Provision and Taxation Procedure is primarily caused by the requirement or the criteria of obedient established is too heavy and the taxation section is too high if fiscal correction in post audit is found.To implement the facility policy of tax access preliminary returning well, the requirement or criteria in establishing obedient obliged taxpayers should be reoverwied and so should the regulation of administration section impalement in the form of 100% rise as established in article 17 C paragraph 5 about General Provision and Taxation Procedure.Bibliography = 40 references, 8 regulations, 4 scientific works 1 seminar papers (1971 - 2004)"

"Pajak bersifat memaksa dan dapat dipaksakan. Disamping kewajiban, Wajib Pajak juga diberikan hak-hak. Wajib Pajak mempunyai hak yang mendasar yaitu mengajukan Keberatan, Banding dan Gugatan. Gugatan diatur dalam pasal 23 Undang-Undang tentang Ketentuan Umum dan Tata Cara Perpajakan. Untuk petunjuk pelaksanaan diatur dalam Pasal 37 Peraturan Pemerintah Nomor 74 tahun 2011. Hal-hal yang dapat diajukan sebagai Gugatan diatur pada pasal 23 Undang- Undang tentang Ketentuan Umum Perpajakan yang memberikan secara luas kepada Wajib Pajak mengenai hal-hal yang dapat diajukan Gugatan. Sementara dalam PP No. 74 tahun 2011 sebagai Petunjuk Pelaksanaan dari Undang-Undang KUP tersebut dalam Pasal 37 menyebutkan tentang Gugatan yang tidak dapat diajukan atau adanya pembatasan mengenai hal-hal yang bisa diajukan Gugatan. Dengan demikian Undang-Undang sendiri memberikan rumusan yang lebih luas mengenai apa saja yang diajukan sebagai gugatan, tetapi di Peraturan Pemerintah dibatasi hal-hal yang tidak bisa diajukan sebagai Gugatan.

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Taxation is coercive and can be enforced. Besides liability, the taxpayer is also granted rights. Taxpayers have a right fundamental objection is filed, Appeal and Lawsuit. The lawsuit provided for in article 23 of the Law on General Provisions and Tax Procedures. For guidelines set out in Article 37 of Government Regulation No. 74 of 2011. The things that can be submitted as stipulated in Article 23, Claims Act on General Rules of Taxation which gives broadly to taxpayers on matters that may be filed lawsuit. While the PP. 74 in 2011 as the directive implementation in Article 37 mentions the lawsuit can not be filed or the restriction of the things that can be filed lawsuit. Thus the Law itself provides a broadly defined as to what is proposed as a lawsuit, but in limited government regulation of things that can not be filed as a lawsuit. "

"Tesis ini membahas mengenai hak Wajib Pajak (WP) untuk mengajukan keberatan atas Surat Ketetapan yang diterbitkan DJP sesuai dengan Pasal 25 KUP. Tetapi ayat (7) UU KUP 16/2000 mengatakan, keberatan tidak menghentikan proses penagihan. Persoalan timbul ketika sedang dalam proses keberatan, kemudian ditagih secara paksa, barang-barang milik WP disita, pemblokiran rekening bank milik WP, pencegahan ke luar negeri, penyanderaan dan pelelangan atas barang yang telah disita sebelumnya, ternyata kemudian dalam proses keberatan atau banding WP dinyatakan benar. Oleh karena latar belakang tersebut, maka pokok permasalahan tesis ini adalah apakah Pasal ini telah sesuai dengan asas keadilan dan telah memberikan asas kepastian hukum bagi WP. Permasalahan tersebut dibahas dengan menggunakan tipologi penelitan eksplanatoris, dengan menggunakan metode penelitian kepustakaan dan ditambah dengan informasi dari narasumber yang terkait, sehingga menghasilkan kesimpulan yaitu ternyata Pasal 25 ayat (7) UU No. 16 Tahun 2000 Tentang Ketentuan Umum dan Tata Cara Perpajakan (KUP) tidak mencerminkan asas keadilan dan asas kepastian hukum bagi WP.

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This thesis discusses the right of Taxpayers (WP) to object to an assessment issued by the DJP in accordance with Article 25 KUP. But paragraph (7) of the Act KUP 16/2000 says, mind does not stop the billing process. Problems arise when the object is in the process, then billed by force, belongings confiscated, blocking of bank accounts, abroad prevention, hostage taking and auctions for goods that have been seized earlier, was then in the process of objection or appeal is substantiated Taxpayer. Because of this background, the subject matter of this thesis is whether this article in accordance with the principles of equality and the certainty has given hope to WP. The issues discussed by using the typology of explanatory research, using research literature and supplemented with information from relevant sources, resulting in a conclusion that turns Article 25 paragraph (7) of Law no. 16 Year 2000 on General Provisions and Tax Procedures (KUP) does not reflect the principles of equality and the principle of certainty for WP."

"Dalam perpajakan di Indonesia, dikenal adanya kewajiban perpajakan dan hak perpajakan. Restitusi atau pengembalian kelebihan pembayaran pajak merupakan salah satu hak perpajakan yang dimiliki Wajib Pajak. Dalam restitusi seringkali timbul masalah, terutama mengenai kualitas pelayanannya. Kantor Pajak sebagai salah satu instansi pemerintah, tugasnya adalah memberikan pelayanan umum, khususnya pelayanan umum yang prima. Oleh karena itu, kesesuaian pelaksanaan pengembalian kelebihan pembayaran Pajak Pertambahan Nilai (PPN) dengan standar pelayanan yang telah ditetapkan dalam ketentuan peraturan perundangundangan yang berlaku menjadi suatu hal yang menarik untuk diteliti, terutama di KPP WP Besar I yang didirikan untuk memberikan pelayanan yang lebih profesional kepada Wajib Pajak.Peneliti ingin mendeskripsikan dan menganalisis kesesuaian pelaksanaan pengembalian kelebihan pembayaran PPN yang diajukan oleh pengusaha yang melakukan kegiatan tertentu di KPP WP Besar I. terdapat standar-standar yang dapat dijadikan ukuran suatu pelayanan sudah prima atau belum, yaitu standar alur penyelesaian dokumen dan standar waktu. Selain itu, peneliti juga ingin mencari tahu apa yang menjadi hambatan dan faktor pendukung bagi KPP WP Besar I untuk dapat melakukan pelayanan prima tersebut.Dalam melakukan analisis, peneliti 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 KPP WP Besar I telah mengimplementasikan pelayanan prima dalam pengembalian kelebihan pembayaran PPN yang diajukan oleh pengusaha yang melakukan kegiatan tertentu.

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Taxation obligation and taxation rights are a familiar terms in Indonesia Taxation. One of Taxation Rights that owned by tax payer is VAT Refund. Problems are often occurred in VAT Refund, as a matter of fact, especially its service quality. As a government instance, Tax Office is assigned to provide general services, first rate service in particular. Therefore, the harmonization between implementation of VAT Refund and standards of service which have been ruled in Tax Law, is remarkable to be researched, particularly in Large Tax Office I which was founded for providing professional service for the tax payer.

Researcher want to describe and analyze the harmonization between VAT Refund in LTO I, which is proposed by The entrepreneur with specific activities. There are standards which can be used as a first rate service?s indicator, such as standard completion document procedure and standard of time. Furthermore, researcher want to reveal the existing barrier and supporting factor as well, which LTO I encountered in accomplishing a first rate service.

In order to make analysis of it, researcher was using a quantitative 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 Large Tax Office I has implemented first rate services in VAT Refund, which is proposed by the entrepreneur with specific activities."