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

"Instansi yang berwenang untuk memungut Pajak Daerah di wilayah DKI Jakarta Dinas Pendapatan Daerah Propinsi DKI Jakarta. Pajak hiburan adalah merupakan salah satu Pajak Daerah yang cukup potensial untuk dapat meningkatkan Penerimaan Asli Daerah, namun dilihat dari perkembangan penerimaannya Pajak Hiburan belum dicapai secara optimal, sehingga masih perlu diadakan intensifikasi pemungutan Pajak Hiburan.Sehubungan dengan latar belakang tersebut di atas, maka pokok masalah yang akan diteliti berkaitan dengan bagaimana penerapan system pemungutan Pajak Hiburan di Propinsi DKI Jakarta dan apa saja faktorfaktor yang terkait dalam penerapan sistem pemungutan Pajak Hiburan.Metode yang digunakan adalah metode penelitian deskriptif. Adapun data yang digunakan adalah data primer dan data sekunder dimana dalam data primer diperoleh langsung dari objek yang akan diteliti yaitu pejabat dari Suku Dinas Pendapatan Daerah Kotamadya Jakarta Barat melalui wawancara secara langsung. Sedangkan data sekunder diperoleh dari Dinas Pendapatan Daerah, Biro Pusat Statistik dan dari hasil mempelajari buku-buku ilmiah, artikel, peraturan perundang-undangan serta literatur dengan tujuan untuk memperoleh data yang berhubungan dengan penelitian ini.Dari hasil penelitian, didapat suatu kesimpulan bahwa penerapan sistem pemungutan Pajak Hiburan di Suku Dinas Pendapatan Daerah Kotamadya Jakarta Barat belum dilaksanakan dengan baik. Hal ini disebabkan selain kurangnya petugas juga adanya ketidakjelasan tugas dan pembagian kewenangan antara Balai Dinas Pendapatan Daerah, Suku Dinas Pendapatan Daerah Kotamadya, dan Seksi Dinas Pendapatan Daerah Kecarnatan, akibat dari kurangnya sosialisasi mengenai peraturan perundang-undangan yang mengatur pembagian kewenangan tersebut.Dari hasil penelitian ini diharapkan dapat memberi masukan bagi Suku Dinas Pendapatan Daerah Kotamadya Jakarta Barat untuk dapat meningkatkan penerimaan pajak yang optimal."

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

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

"Dalam usaha pengamanan penerimaan negara dari sektor pajak pemerintah menetapkan suatu Peraturan Pemerintah tentang PEMBAYARAN PAJAK PENGHASILAN ATAS PENGHASILAN DARI PENGALIHAN HAK ATAS TANAH DAN ATAU BANGUNAN.Dalam kenyataannya kebijakan perpajakan ini tidak saja bersubstansi sebagai kebijakan pelaksanaan dari Undang-undang Pajak Penghasilan tetapi lebih bersubstansi sebagai kebijakan yang memperkenalkan suatu pengenaan pajak penghasilan yang berbeda dari konsep dasarnya. Persoalannya ialah apakah pengenaan pajak seperti yang ditetapkan oleh kebijakan perpajakan dimaksud merupakan pengenaan pajak penghasilan yang memenuhi prinsip-prinsip keadilan.Teori dasar perpajakan mendeskripsikan bahwa sistem pajak adil apabila pajak yang dirancang mencerminkan prinsip prinsip keadilan horizontal maupun keadilan vertikal, artinya bahwa pajak yang adil adalah pajak yang dipungut berdasarkan basis dasar pengenaan pajak dan basis struktur tarif yang ditentukan secara tepat. Dalam sistem pajak penghasilan prinsip keadilan horizontal dirumuskan oleh pengertian penghasilan kena pajak sedang prinsip keadilan vertikal dirumuskan oleh struktur tarif progresif yang bermakna bahwa bagi yang berpenghasilan yang lebih besar akan mempunyai kewajiban untuk membayar pajak yang lebih besar.Metodologi yang digunakan dalam penelitian ini adalah metodologi penelitian kualitatif berdasarkan pendekatan positivistik dengan metoda analisis teoritis dan analisis empiris terhadap kasus nyata mengenai pengenaan pajak yang dipungut berdasarkan kebijakan perpajakan yang diteliti.Telaah teoritis mendeskripsikan bahwa pajak penghasilan yang didefinisikan oleh kebijakan perpajakan dimaksud tidak mencerminkan pajak penghasilan yang adil. Analisis empiris juga mendeskripsikan bahwa pajak penghasilan yang dipungut berdasarkan kebijakan perpajakan ini tidak adil berdasarkan kenyataan yang memperlihatkan kecenderungan beban pajak yang lebih besar dibandingkan beban pajak yang seharusnya. Pajak yang didefinisikan dalam kebijakan perpajakan ini lebih mengarah sebagai rancangan bagi suatu jenis pajak yang lain."

"Mencari sumber-sumber dana yang baru atau jenis pajak baru dalam masa reformasi ini sangat sulit dilaksanakan, pungutan baru harus disesuaikan dengan peningkatan pelayanan bagi masyarakat tidak membenani masyarakat pada umumnya dan dunia usaha pada khususnya.Cara yang paling aman adalah dengan mengoptimalkan pungutan pajak yang telah ada dan melaksanakan Tri Dharma Perpajakan secara optimal. Salah satu pungutan yang telah ada khususnya untuk Pajak Daerah adalah Pajak Hotel dan Restoran. Pajak Hotel dan Restoran merupakan satu pungutan pajak yang sangat potensil sehubungan dengan makin majunya usaha di DKI Jakarta, khususnya di Suku Dinas Wilayah Jakarta Pusat. Dimana derah ini merupakan daerah perkantoran dan bisnis yang telah berkembang pesat dikawasan Jakarta Pusat, maka untuk meningkatkan penerimaan dalam sektor ini sangat dibutuhkan suatu administrasi pemungutan perpajakan yang handal.Berdasarkan uraian tersebut, maka pokok-pokok permasalahan dalam tesis ini adalah bagaimana pelaksanaan pemungutan Pajak Hotel dan Restoran (PHR) di Suku Dinas Pendapatan Daerah Kodya Jakarta Pusat dan sejauhmana efektivitas pemungutan Pajak Hotel dan Restoran (PHR) di Sudin Pendapatan Daerah Kodya Jakarta Pusat.Tujuan Penulisan tesis ini adalah menjelaskan pelaksanaan pemungutan Pajak Hotel dan Restoran (PHR), menggambarkan dan menganalisis efektifitas pelaksanaan pemungutan Pajak Hotel dan Restoran di Suku Dinas Pendapatan Daerah Kodya Jakarta Pusat.Metodologi penelitian yang digunakan dalam penulisan tesis ini adalah metode deskriptif analisis, dengan teknik pengumpulan data berupa studi kepustakaan dan studi lapangan serta wawancara mendalam dengan pihak-pihak terkait. Analisis yang dilakukan bersifat analisis kualitatif.Berdasarkan analisis yang dilakukan dapat dikatakan bahwa indeks upaya pencapaian realisasi penerimaan pajak terhadap potensi Pajak Hotel dan Restoran pada Suku Dinas Pendapatan Daerah Kodya Jakarta Pusat selama 5 (tahun) mengalami peningkatan yang cukup signifikan, kecuali pada tahun 2000 yang sedikit mengalami penurunan. Indeks upaya pencapaian realisasi penerimaan terhadap potensi pajak tertinggi terjadi pada tahun 2002 yaitu sebesar 0.57 dan terendah terjadi pada tahun 2000 yaitu sebesar 0.24. Apabila dirata-ratakan indeks upaya pencapaian realisasi penerimaan terhadap potensi pajak pada Suku Dinas Pendapatan Daerah Kodya Jakarta Pusat selama 5 (lima) tahun adalah sebesar 0.32 atau 32%.Secara umum dapat ditarik kesimpulan bahwa Realisasi penerimaaan Pajak Hotel dan Restoran pada Suku Dinas Pendapatan Daerah Kodya Jakarta Pusat dari tahun ketahun selalu melebihi dari rencana penerimaan dan rencana penerimaan selalu meningkat. Angka pertumbuhan TPI memperlihatkan bahwa efektivitas pemungutan Pajak Hotel dan Restoran pada Suku Dinas Pendapatan Daerah Kodya Jakarta Pusat berjalan secara efektif.Adapun saran yang dianjurkan adalah tercapainya rencana penerimaan Pajak Hotel dan Restoran yang dapat dilihat dari tingkat rasio TPI harus dipertahankan dan lebih ditingkatkan. Penambahan kuantitas dan kualitas pemeriksa Pajak Hotel dan Restoran di Suku Dinas Pendapatan Daerah Kodya Jakarta Pusat sangat dibutuhkan sekali mengingat jumlah Wajib Pajak dan Potensi Pajak yang cukup besar pada wilayah Jakarta Pusat."

"In addition to being individual persons, medical doctors form part of hospital personnel who are given particular income, commonly called as honorarium, by the hospitals concerned. Tax regulations classify this honorarium into income earned on specific services, which is subject to separate rules under Director General of Taxation Decree number KEP-545/PJ/2000 regarding the Guidelines for the Withholding, Deposit and Reporting of Art. 21 and Art 26 Income Taxes in connection with individual persons' occupations, services and activities.

The research concerned the issue on whether the process of the collection of the Art 21 Income Tax on the honorariums given to medical doctors who practice at hospitals fulfills good collection practices and the problems associated with such collection in the completion of individual persons' annual tax returns.

The author has employed analytical and descriptive qualitative research method as he would likc to obtain a comprehensive and in-depth picture on the issue and problems above through data gathering and thorough interviews with the related parties: hospitals, medical doctors who practice there, Indonesian Medical Association, the Director General of Medical Services and officials at the Directorate General of Taxation as regulators.

Based upon the interviews with the hospitals, doctors and officials above, it is found that hospitals collect Art. 21 Income Tax on the basis of the decree above such that the doctors concerned have made overpayments. As a farther result, it is deemed necessary for the Directorate General of Taxation to review such overpayments with an aim to test the doctors' tax compliance.

Based on the results of the analysis into the issue on whether tax collection principles are fulfilled, the author concludes that not all the provisions of the decree above meet these principles due to the fact that the provisions lack the principles of vertical and horizontal equality such that medical doctors are given privileges over other personal taxpayers. With respect to the principles of certainty, the provisions lack the certainty regarding the amount of taxes outstanding while there is certainty regarding tax subjects, objects and convenience. With respect to efficiency, or microeconomics, no detailed measurement can be found while the relevant macroeconomic measurements have been found. With respect to convenience, good collection principles have been met given taxes on medical doctors' honorariums is withheld at a convenient time, at the time of their receipt by the doctors concerned from hospitals.

Hence, it is deemed necessary to improve the decree above so that all the principles of good tax collection will be met by means of determining an equal percentage of net income to and using the same net subtracted as used in Director General of Taxation Decree number KEP-5361P3/2000 and the progressive rates in accordance with Article 17 of the Income Tax Law. In addition, the government needs to raise the awareness of medical doctors of their tax obligations through such manners as more supervision on tax officials, better coordination with the related government department, in this matter the Department of Health and correct and sustained dissemination of tax regulations."

"Tesis ini bertujuan untuk mengetahui persiapan dan kendala yang dihadapi Pemerintah Kabupaten Magelang dalam menghadapi pendaerahan Pajak Bumi dan Bangunan, kemudian melakukan evaluasi pemungutan Pajak Bumi dan Bangunan sebelum pendaerahan Pajak Bumi dan Bangunan. Evaluasi pemungutan PBB ini dilakukan melalui penilaian berdasarkan kriteria pemungutan pajak yang baik yaitu kriteria keadilan, kecukupan, elastisitas, efisiensi biaya, efisiensi ekonomi, kemudahan administrasi, dukungan politik, kecocokan sebagai pajak daerah, kepastian, kenyamanan serta kesederhanaan.Hasilnya adalah bahwa pelaksanaan pemungutan Pajak Bumi dan Bangunan di Kabupaten Magelang telah sesuai berdasarkan kriteria pemungutan pajak yang baik, tetapi perlu perbaikan dan peningkatan pada kriteria kepastian. Berdasarkan hasil penelitian ini direkomendasikan beberapa kebijakan yang dapat diterapkan oleh Pemerintah Kabupaten Magelang guna mengoptimalkan realisasi Pajak Bumi dan Bangunan sehingga dapat meningkatkan Pendapatan Asli Daerah (PAD).

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This thesis aims to determine the preparation and constraints faced by the Government of Magelang Regency in the face of Desentralized Land and Property Tax, then do evaluation of Land and Property Tax collection before Decentralized Land and Property Tax implimented. This evaluation is done through an assessment based on the criterias of a good tax collection : fairness, adequacy, elasticity, cost efficiency, economic efficiency, ease of administration, political support, suitability as a local tax, assurance, comfort and simplicity.

The result is that the implementation of the Land and Property Tax collections in Magelang District has appropriate based on the criterias of a good tax collection, but need a refinement in the certainty criteria. Based on the results of this study recommended several policies that can be applied by Government of Magelang Regency in order to optimize the realization of the Land and Property Tax so as to increase a local revenues."

"Perkembangan teknologi informasi dan komunikasi membawa perubahan besar pada transaksi perdagangan, dengan adanya internet pada saat ini transaksi perdagangan dapat dilakukan secara online. Salah satu bentuk transaksi yang dilakukan secara online yaitu melalui online marketplace, saat ini banyak pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) yang sudah mulai melakukan usaha perdagangan melalui online marketplace. Pemerintah melihat bahwa perdagangan melalui online marketplace yang dilakukan oleh pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki potensi penerimaan pajak yang besar. Namun, hingga saat ini belum ada peraturan yang secara khusus mengatur mengenai pemungutan pajak atas transaksi yang dilakukan melalui online marketplace, terkhususnya bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Berdasarkan Surat Edaran Direktur Jenderal Pajak Nomor SE-62/PJ/2013 tentang Penegasan Ketentuan Perpajakan Atas Transaksi E-Commerce, menyebutkan bahwa pemungutan pajak pada transaksi melalui online marketplace sama dengan pemungutan pajak pada transaksi secara konvensional. Namun, pada Surat Edaran tersebut belum dijelaskan secara khusus bagaimanakah tahap-tahap pemungutan pajak bagi pelaku usaha yang melakukan transaksi melalui online marketplace apakah diperlukan data pembanding dalam bentuk data pendapatan pelaku usaha dari pihak ketiga (pihak penyedia jasa online marketplace) ataukah tidak. Penilitian ini merupakan penelitian yuridis-normatif, serta pada penelitian ini menguraikan permasalahan pemungutan pajak melalui online marketplace dan melakukan analisa atas permasalahan tersebut. Mengacu pada permasalahan pada pemungutan pajak melalui online marketplace tersebut, maka sebaiknya pemerintah membuat suatu peraturan mengenai pemungutan pajak atas transaksi online marketplace di Indonesia agar penerimaan pajak pada transaksi yang dilakukan melalui online marketplace dapat lebih optimal.

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The development of information and communication technology brings major changes to trade transactions. With the internet, at this time, trading transactions can be done online. One of the forms of transactions carried out online is through an online marketplace. Currently, many Micro, Small, and Medium Enterprises (MSMEs) have started trading businesses through the online marketplace. The government sees that trading through online marketplaces by Micro, Small, and Medium Enterprises (MSMEs) has the potential for large tax revenues. However, until now, no regulation specifically regulates the collection of taxes on transactions made through the online marketplace, especially for Micro, Small, and Medium Enterprises (MSMEs). Based on the Circular Letter of the Director General of Taxes Number SE-62/PJ/2013 concerning Affirmation of Tax Provisions on E-Commerce Transactions, it is stated that tax collection on transactions through online marketplaces is the same as tax collection on conventional transactions. However, in the Circular Letter, it has not been specifically explained how the stages of tax collection for business actors who conduct transactions through the online marketplace, whether comparative data in the form income data is needed from a third party (the online marketplace service provider) or not. This research is juridical-normative, and this research describes the problem of tax collection through the online marketplace and analyzes these problems. Referring to those problems, the government should regulate tax collection on online marketplace transactions in Indonesia so tax revenue on transactions made through online marketplaces can be more optimal."

"Analysis of Seven S on The Effectiveness of Tax Collection by PKB and BBN-KB Unit of South Jakarta This research has an objective to analyze the effectiveness of tax collection by unit of PKB and BBN - KB Samsam office of South Jakarta with Seven S form, They are : strategy, structure, system, style of Leadership, Staff, Skill and Share Value.

Based on the result of conducted result has been known that the Local Income of DKI Province agency which represents the mother of unit organization of PKB and BBN - KB of South Jakarta has had strategic of collection, but the effectiveness of this strategy can not be measured yet because there is not the achievement indicator level of every program policy and the activity which has been arranged in level of collector unit.

Structure of organization has not been effective yet to collect functions run by unit of PKB and BBN-KB, such as the function of inspection was not mirrored in the structure established by Perda No. 4 year 2004 concerning The General Stipulation of Local Tax (KUPD), while the coordinator which has objective to integrate separated units in the management of local tax collection has not been conducted effectively because the tend was just internal coordination till the solution of problem which has inter work unit characteristic in collector unit level was tend to long and almost can not be solved.

The style of leadership in management of PKB collection and BBN - KB in Samsat office of South Jakarta was tend to make result oriented, there is the fulfillment of tax income target which have been established by headquarter (Dipenda). Meanwhile the number of employees is enough, but the monotonously work caused the willing to move to other unit in around of Dipenda DKI, especially at the employee who has the high-level of education background (Si above).

The education and training needed by employee to run duties has been enough, but the values developed mainly mentioned in renstra Dipenda period of 2002 until 2006 have not developed suitable with hoped specifically at cooperation and togetherness values.

There is a yap between target and income realization which is stated with negative percentage in year 2002 and year 2003 signing that in the process of conducted tax collection by Unit of PKB and BBN - KB of South Jakarta at this period of time is in obstacles, it means their performance is needed to be improved in order to be effective in conducting good collection management through Seven S Component restructure, they are : Strategy, Structure, System, Style, Staff, Skill and Share Value.

133 Pages, 15 tables + 5 pictures

List of Library : 40 books, 2 articles, 1 discussion, 2 reports, 12 regulations (year 1993 - 2004)."

"Ekosistem digital berhasil mencapai ranah pasar pemerintah. Saat ini, pemerintah mendorong penggunaan marketplace dan ritel daring pengadaan untuk memenuhi kebutuhan Pengadaan Barang dan Jasa Pemerintah (PBJP). Hal ini mendorong pemerintah untuk menerbitkan peraturan mengenai pemungutan pajak oleh marketplace dan ritel daring pengadaan atas transaksi PBJP yang tercantum dalam PMK Nomor 58/PMK.03/2022. Sebagai upaya pemerintah untuk mengamankan penerimaan negara, mempertegas kewajiban pajak yang dilakukan oleh marketplace atau ritel daring pengadaan dan penyedia, serta meningkatkan efesiensi proses PBJP. Tujuan penelitian ini adalah untuk menganalisis implementasi kebijakan pemungutan pajak atas transaksi PBJP melalui marketplace dan ritel daring pengadaan. Metode yang digunakan oleh peneliti adalah post-positivist dengan menggunakan teori implementation as a political and administrative process oleh Grindle (1980). Teknik pengumpulan data dilakukan dengan studi kepustakaan dan wawancara. Hasil penelitian menunjukkan bahwa kebijakan pemungutan pajak atas transaksi PBJP melalui marketplace dan ritel daring pengadaan belum sepenuhnya terlaksana sesuai dengan teori Grindle (1980), yang mana atas content of policy dan context of implementation. Pasalnya, implementasi kebijakan menciptakan resistensi, yakni peningkatan compliance cost bagi pihak marketplace dan ritel daring pengadaan, serta kurang memadainya sumber daya. Selain itu, kurang patuhnya pihak marketplace/ritel daring dalam memenuhi persyaratan DJP dan LKPP. Atas penelitian ini, peneliti memberikan rekomendasi berupa peningkatan pengawasan dan penegasan regulasi baik secara umum proses PBJP maupun perpajakan, sosialisasi yang intensif dan masif dengan berkolaborasi oleh semua pihak, dan reformulasi ketentuan platform fee.

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The digital ecosystem has successfully penetrated the government market. Currently, the government is encouraging the use of online marketplaces and online retails for procurement to meet the needs of goods and services procurement. This has prompted the government to issue regulations regarding tax collection by online marketplaces and online retails for procurement transactions listed in Minister of Finance Regulation No. 58/PMK.03/2022. The government aims to secure state revenues, clarify tax obligations for online marketplaces and online retails, and improve the efficiency of the goods and services procurement process. The objective of this research is to analyze the implementation of tax collection policies on procurement transactions through online marketplaces and online retails. The researcher adopts a post-positivist approach using the theory of implementation as a political and administrative process by Grindle (1980). The data collection technique is conducted thorugh literature review and interviews. The research findings indicate that the tax collection policy on procurement of goods and services through marketplaces and online retailers for procurement is not fully implemented in accordance with Grindle (1980), particularly regarding the content of policy and context of implementation. This is because policy implementation creates resistance, resulting in increased compliance costs for marketplaces and online retailers for procurement, as well as insufficient resources. Additionally, marketplaces and online retailers often demonstrate a lack of compliance in meeting the requirements of the Directorate General of Taxes and the National Public Procurement Agency (LKPP). Based on this research, the researcher recommends enhancing supervision and clarifying regulations both in the goods and services procurement process and taxation, intensive and extensive socialization involving all parties, and reformulating platform fee provisions."