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"Masyarakat memerlukan pelayanan publik yang berkualitas untuk membantu proses mereka dalam melancarkan segala urusannya. Oleh sebab itu, pemerintah selaku penyelenggara pelayanan publik terus berusaha untuk meningkatkan kualitas pelayanan publik. Kualitas pelayanan yang baik tentu dapat meningkatkan tingkat kepercayaan masyarakat yang kemudian secara tidak langsung akan berpengaruh meningkatkan kepatuhan pajak. Kepatuhan pajak tersebut berguna bagi keberlangsungan negara karena mayoritas pembangunan nasional di Indonesia menggunakan sumber dana dari perpajakan. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan DJP terhadap tingkat kepercayaan WP. Pendekatan penelitian ini adalah pendekatan kuantitatif dimana peneliti mendapatkan 146 responden melalui penyebaran kuesioner dengan teknik non-probability sampling. Data yang berasal dari jawaban terbuka dan wawancara diolah secara deskriptif guna memperkaya analisis. Penelitian ini memperoleh hasil bahwa kualitas pelayanan DJP berpengaruh terhadap tingkat kepercayaan WPOP DKI Jakarta sebesar 78,3%.

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Every citizen needs a certain quality public services to assist their processes in expediting all their affairs. Therefore, the government as the organizer of public services continues to strive to improve the quality of public services. Good service quality can certainly increase the level of public trust which will then indirectly affect increasing tax compliance. This tax compliance is useful for the sustainability of the country because the majority of national development in Indonesia uses fund source from taxation. This study aims to analyze the effect of DGT service quality on the level of trustworthiness of taxpayers. This research approach is a quantitative approach where researcher got 146 respondents through spreading questionnaires with non-probability sampling technique. Collected data from open-ended answers and interviews were processed descriptively to enrich the analysis. This study obtained the results that DGT's service quality had an effect on the trust level of DKI Jakarta’s individual taxpayers by 78.3%."

"Berdasarkan pada slippery slope framework, kepatuhan Wajib Pajak dibagi menjadi dua jenis, yaitu kepatuhan pajak sukarela dan kepatuhan pajak paksaan. Saat ini, pemerintah berusaha untuk meningkatkan kepatuhan pajak sukarela melalui pemberian kualitas pelayanan yang baik. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan otoritas pajak terhadap kepatuhan Wajib Pajak orang pribadi serta strategi layanan yang ditempuh otoritas pajak untuk meningkatkan kepatuhan Wajib Pajak orang pribadi. Pendekatan penelitian ini adalah pendekatan kuantitatif. Dalam metode kuantitatif, peneliti mengumpulkan data melalui penyebaran kuesioner ke 100 respondendengan teknik pengambilan sampel non-probability sampling dan diolah dengan menggunakan uji statistik deskriptif, uji regresidan uji koefisien determinasi. Dalam metode kualitatif, peneliti mengumpulkan data melalui wawancara dan diolah untuk tujuan triangulasi serta memperkaya analisis terhadap hasil olah data kuantitatif. Penelitian ini memperoleh hasil bahwa kualitas pelayanan otoritas pajak berpengaruh terhadap kepatuhan Wajib Pajak (sebesar 48,1%) di KPP Pratama Pasar Rebo.

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Based on slippery slope framework, tax compliances determined into two types, voluntary tax compliance and enforced tax compliance. Nowadays, government is trying to increase voluntary taxes through the provision of good quality services. This research was conducted in order to analyze the impact of service quality to individual tax compliance and service strategies to increase individual tax compliance. The approach of this research is quantittave approach. In quantitative method, researcher collected data(s) using questionnaires to 100 respondents with non-probability sampling techniques and processed using descriptive statistic, regression, and coefficient of determination test. In qualitative method, researcher collected data(s) using interview then processed for triangulation purpose and enrich the analysis of the quantitative results. The results indicate that service quality have effect on individual tax compliance (48,1%) in KPP Pratama Pasar Rebo."

"Program sosialisasi pajak merupakan sebuah program yang diberikan oleh Direktorat Jenderal Pajak dalam rangka meningkatan pemahaman hak dan kewajiban perpajakan masyarakat. Tujuan dari penelitian ini adalah untuk mengevaluasi program sosialisasi pajak yang sudah dilakukan selama ini, terutama pada Kantor Wilayah Jakarta Pusat dengan menggunakan enam kategori evaluasi Dunn, yaitu efektifitas, efisiensi, kecukupan, pemerataan, responsivitas, dan ketepatan. Penelitian ini menggunakan pendekatan kuantitatif, serta untuk teknik pengumpulan datanya menggunakan survey dan wawancara mendalam. Hasil menunjukkan program sosialisasi pajak sudah berjalan dengan baik dari sisi efektifitas, responsivitas, dan ketepatan, hanya saja kekurangannya adalah masih belum efisien, masih belum cukup memecahkan masalah kepatuhan dan juga belum meratanya penyebaran dari program ini.

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Tax socialization program is one of efforts provided by Directorate General of Taxation to increase knowledge about right and obligation of taxation in society. The aim of this study is to evaluate tax socialization program which has been held all these time, especially in Central Jakarta Regional Office by using six Dunn’s evaluation categories, such as effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. This study uses quantitative approach, and collecting data methods use survey and in-depth interview. The results shows that tax socialization program goes well in effectiveness, adequacy, responsiveness, and accuracy, but this program wasn’t efficienct, not enough to solve the problem of compliance and not distributed well to all of taxpayers."

"Kepatuhan pajak adalah perilaku kompleks yang berdasarkan hasil-hasil riset telah terbukti adanya beberapa faktor yang bisa mendorong dan menahan wajib pajak dari memenuhi kewajiban pajak mereka. Namun upaya Indonesia dalam menangani masalah ketidak-patuhan selama ini sangat terbatas pada reformasi administrasi perpajakan dan pencegahan secara hukum, tanpa mengindahkan interaksi antara moral pajak, legitimasi politik, dan pertukaran fiskal yang baik secara gabungan maupun independen mempengaruhi perilaku kepatuhan pajak. Gagasan pajak sebagai bentuk kontrak sosial antara wajib pajak dan pemerintah yang berwenang semakin diterima oleh masyarakat luas dan dengan demikian perlu adannya upaya untuk menelusuri persepsi legitimasi politik dan pertukaran fiskal dari persepsi wajib pajak di Indonesia.Penelitian kuantitatif ini dilakukan dengan populasi sampel wajib pajak dalam satu kantor pelayanan pajak yang tingkat ketidak-patuhan formal salah satu tertinggi di Jakarta. Responden memiliki moral pajak cukup tinggi meskipun mereka kurang puas dengan pemerintah atau lembaga publik serta dengan barang dan jasa publik. Perilaku kepatuhan responden dan moral pajak bervariasi tergantung pada indikator yang diukur. Persepsi pada perilaku kepatuhan orang lain berbanding terbalik dengan perilaku kepatuhan responden. Penerimaan terhadap perilaku ketidakpatuhan adalah prediktor yang lumayan akurat untuk menentukan kepatuhan responden yang sebenarnya.Dampak dari legitimasi politik dan pertukaran fiskal pada kepatuhan formal bervariasi tergantung pada item yang diukur. Persepsi tentang korupsi dan keterwakilan tidak mempengaruhi perilaku kepatuhan, sementara tingkat kepercayaan pada pemerintah dan kemampuan pemerintah untuk mengelola pengeluaran penerimaan pajak berdampak positif kepatuhan formal. Dalam kategori pertukaran fiskal, wajib pajak yang patuh lebih kritis dalam menilai 'manfaat' yang mereka terima di seluruh wilayah diukur yaitu: kesehatan, pendidikan, infrastruktur, penanganan kejahatan dan korupsi.

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Tax compliance is a multi-faceted behaviour, previous studies have recognised and proven there are factors which entices and hold taxpayers back from fulfilling their tax obligations. However Indonesia's effort in tackling noncompliance issue has been limited on tax administration reform and deterrence factors. Meanwhile the interaction between tax morale, political legitimacy, and fiscal exchange which compoundingly (or individually) affect a person tax compliance behaviour have not been given much attention to. The notion of tax as a form social contract between taxpayer and governing authority is more wellreceived and thus it is necessary to address the issue of political legitimacy and fiscal exchange from Indonesia's taxpayers perception.This quantitative study has come to conclusion that sample population of taxpayers in one tax service office with highest non-compliant rate have moderately high tax morale even though they are dissatisfied with government or public institution as well as with the public goods and services. Respondents' compliance behaviour and tax morale vary depending on the tax morale indicators measured. The perception on other people's compliance behaviour inversely proportional to the respondents' compliance behaviour; acceptance on noncompliance behaviour however is a better predictor for how the respondents' actual compliance behaviour are.The impact of political legitimacy and fiscal exchange on formal compliance vary depending on each particular items. Perception on corruption and representativeness does not seem to impact compliance behaviour Meanwhile confidence level in government and government's ability to manage tax revenue expenditure does positively impact formal compliance. In fiscal exchange category, the result suggests that compliant taxpayers are more critical in judging the 'benefits' they receive across the measured area which are: healthcare, education, infrastructure, handling of crime and corruption."

"Milka Casanegra denotes that "Tax Administration is Tax Policy". It means tax administration dictates tax policy (Brooks). The developed as well as developing countries have the same challenges in improving tax compliance to increase their revenue capacity; and for that purpose tax reform will be a mantra of tax modernization. The objective of tax reform is different between developing countries and developed countries. For the latest, beside to respond the increased market economy the tax reform is aimed to improve the number of taxpayers.

Tax reform in Indonesia launched in 1983 characterized by the application 'of the self assessment system in its tax regime. Citing the Gillis's, Gunadi says that the tax reform in Indonesia is phenomenal and monumental because it not only has the clear goals for improving tax administration and facilitating taxpayers compliance but also will be the road to create the tax voluntary compliance in the future. Directorate General .of Tax (DGT) as the tax authority in Indonesia envisages being a public service model that operates the world class tax system and management. Achieving that vision, DGT formulated-the-Medium-term-Tax Reform Policy (3-5 years) in 2001 which, amongst other, placed the attention on taxpayer service programs, i.e. The Tax Service Improvement Program and The Development of Excellent Service Program. In short, these programs focused on accessibility improvement for the taxpayers to report, update, pay, consult, get assistance, and gain information about tax. This will be achieved by the development of the office automation, creation of advanced multimedia access, and improvement of the service capacity of their human resources.

The interesting question is to which extend those taxpayers service programs.have made impact on taxpayers compliance? The central focus of this thesis tries to answer this issue. However, due to the complexity of the compliance matter, this study has several limitations such as (i) the unit analysis is narrowed only to one local tax office (Kantor Pelayanan Pajak1KPP), (ii) the respondents are limited only for the corporate-type taxpayers, (iii) the data used is cross-section instead of time series, and (iv) the model excludes other important determinants that reflect the enforcement approaches such as tax audit, effectiveness of sanction, and tax automation as well.

The theories used to construct the research model are (i) Theory of Tax Compliance, (ii) Theory of Service Quality, and (iii) other contemporary study in the public administration. Research conducted by Price Waterhouse which measured the impact of IRS's Taxpayers Assistance Program to the level of tax compliance in 1989 concluded that the program plays significant role in improving taxpayers compliance. Studying several researches that developed the tax compliance measurements, this study adopts the Adam Forest's qualitative indicators, i.e. both (i) the occurrence of overstating the cost, and (ii) the occurrence of concealing the income by taxpayers. The measurements of service quality used in this study are combination of the service quality indicators developed by Parasuraman and the service quality principles remarked by David Osborne.

The methodology employed in this study is social research. Data collected by using questionnaire instruments, and treated as quantitative (interval). Beside descriptive analysis, this study also uses statistical analysis (multivariate analysis) to conclude the degree of causal-effect between the quality service in the programs and the compliance. All data processing uses SPSS release 10.

The study concludes that (i) there is correlation between the tax service quality in the programs and the level of taxpayers compliance. However, the regression model shows that the service quality variables are not strongly able (only 25,61%) to explain the degree of compliance as reflected in the low value of determination coefficient (R2), (ii) the model expresses that there are three service quality measurements which have significant influence to the tax compliance, i.e. (a) the physical appearance of tax-office building, (b) the fairness of tax officers in servicing, and (c) the simple implementation of service procedures. The low R2 mentioned above reflects the weakness of Taxpayers Service Program in affecting taxpayers compliance. However, as argued by Gill, the tax reform demands a comprehensive tax policy instruments. Taxpayers service is only a part of strategy to raise tax compliance beside other vast activities such as tax campaign, tax education, etc. Meanwhile, another strategy is aimed to eradicate the noncompliance taxpayers by enforcement activities e.g.: tax auditing, sanction fostering, administration automation, etc. Therefore, this study suggests the further study might take into account those important activities in the analysis model in order to obtain the clearer picture on how to increase taxpayers compliance."

"ABSTRAKTerdapat beberapa faktor yang dapat mempengaruhi kepatuhan pajak, salah satunya adalah religiusitas. Sebagai negara yang berlandaskan pada Pancasila, Indonesia memegang erat nilai Ketuhanan. Di dalam ajaran agama Kristen Protestan diajarkan kepada pengikutnya untuk membayar pajak kepada pemerintah. Penelitian ini bertujuan untuk meneliti pengaruh religiusitas terhadap kepatuhan pajak wajib pajak orang pribadi yang beragama Kristen Protestan dengan studi kasus pada Gereja X dan Gereja Y di Kota Bekasi. Pendekatan penelitian yang digunakan adalah kuantitatif dengan teknik pengumpulan data campuran yaitu kuantitatif dan kualitatif. Sampel yang digunakan sebanyak 100 orang dengan teknik penarikan sampel berupa purposive sampling. Hasil uji regresi linear menunjukkan bahwa religiusitas memiliki pengaruh positif terhadap kepatuhan pajak wajib pajak orang pribadi beragama Kristen Protestan di Gereja X dan Gereja Y, Kota Bekasi.

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ABSTRACTThere are several factors that may influence tax compliance, one of them is religiosity. Pancasila as the foundation of Indonesia holds firm the value of divinity. Christianity teach their followers to pay taxes to government. This study aims to examine the effect of religiosity on tax compliance of Christian individual tax payer with case study at X and Y Church in Bekasi City. This research approach is quantitative, and the data collection technique is mix method. The sample that used in this research is 100 respondents with purposive sampling technique. The results of linear regression test show that religiosity influence the tax compliance of Christian individual tax payer at X and Y Church, Bekasi City."

"Skripsi ini membahas mengenai faktor-faktor yang memengaruhi kepatuhan wajib pajak hotel atas rumah kos selama tahun 2010 pada Suku Dinas Pelayanan Pajak I Kota Administrasi Jakarta Pusat. Permasalahan yang diangkat dalam skripsi ini adalah faktor-faktor apa sajakah yang memengaruhi kepatuhan wajib pajak hotel atas rumah kos selama tahun 2010 di Suku Dinas Pelayanan Pajak I Jakarta Pusat, mengingat pajak ini merupakan jenis pajak baru dan kepatuhannya rendah. Penelitian ini menggunakan pendekatan kualitatif. Hasil penelitian ini menunjukkan bahwa ada beberapa faktor yang memengaruhi kepatuhan para wajib pajak tersebut Faktor utamanya yakni kondisi ekonomi para pengusaha rumah kos serta sosialisasi yang kurang dan tidak merata.

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This undergraduate thesis focuses on the factors that influence the compliance of taxpayers of hotel tax of boarding house during the year 2010 in Suku Dinas Pajak I Jakarta Pusat. The issue that is discussed in this undergraduate thesis is factors that influence the compliance of hotel tax of boarding house taxpayers during the year 2010 on Suku Dinas Pajak I Jakarta Pusat, noticing that this tax is a newly-applied tax and has a low level of compliance.

This research uses qualitative method. The result of this research shows that there are a few factors that influence the compliance of those taxpayers. The main factors are the economic condition and the insufficient socialization related to those boarding house?s owners."

"ABSTRAKSistem Administrasi Perpajakan Modern (SAPM) yang dilaksanakan oleh Direktorat Jenderal Pajak, bertujuan untuk memberikan pelayanan prima kepada Wajib Pajak. Salah satu implementasi SAPM adalah penunjukkan staf pendukung pelayanan, yaitu Account Representative (AR). Dalam melaksanakan tugasnya, AR harus selalu memperhatikan kinerja layanan kepada Wajib Pajak. Kinerja layanan yang balk akan tercermin dari kepuasan Wajib Pajak. Pengukuran kinerja layanan perlu dllakukan untuk mengetahui apakah layanan yang diberikan sudah memuaskan atau masih perlu ditingkatkan. Oleh karena itu, studi ini dilakukan untuk menjawab permasalahan tersebut. Studi ini mengambil lokasi di KPP Madya Tangerang. Hal ini dilakukan dengan alasan sebagai betikut, di KPP Tangerang, belum pernah ada evaluasi mengenai kinerja AR melalui survei kepada Wajib Pajak. Padahal, peran inl telah dlperkenalkan sejak tahun 2006. Kualitas layanan AR diukur melalui lima dimensi yaitu: (1) tangible; (2) reliability; (3) responsiveness; (4) assurance; dan (5) empahty. Wajib Pajak diminta memberikan penilaian mengenai kinerja AR dalam memenuhi aspek pelayanan yang terdapat di setiap dimensi Selaln itu, Wajib Pajak juga diminta untuk memberikan persepsi mengenai tingkat kepentlngan setiap aspek pelayanan tersebut. Skala penilaian menggunakan skala Likert 1-4. ini memetakan pola kesesuaian antara kinerja dan tingkat kepentingan Diagram Importance-Performance Analysis. Setiap aspek layanan akan mempunyai posisi relatlf terhadap sumbu tengah X dan Y yang..."

"ABSTRAKTujuan dari penelitian ini adalah untuk menguji secara empiris faktor penentuperilaku ketidakpatuhan pajak wajib pajak badan di Indonesia. Faktor penentuperilaku ketidakpatuhan meliputi biaya kepatuhan pajak, karakteristik wajib pajak,dan aspek sikap pajak. Data yang yang digunakan berasal dari survei yangdiperoleh atas tanggapan 145 wajib pajak badan. Data yang diperoleh kemudiandianalisis dengan menggunakan model regresi linear berganda. Hasil pengujianmenunjukkan bahwa persepsi kewajaran dan biaya psikologis pajak berpengaruhsignifikan terhadap ketiga jenis perilaku ketidakpatuhan yang meliputipengurangan pendapatan, penambahan beban dan ketidakpatuhan secarakeseluruhan. Sebaliknya, ukuran perusahaan, sektor usaha, kewajiban pajak dankompleksitas pajak tidak berpengaruh signifikan terhadap perilaku ketidakpatuhanwajib pajak badan. Faktor lainnya seperti biaya kepatuhan pajak, umurperusahaan, tarif pajak dan penghindaran sanksi pajak berpengaruh signifikansetidaknya satu dari ketiga jenis perilaku ketidakpatuhan

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ABSTRACTThe purpose of this study is to empirically examine the determinants of tax noncompliancebehavior of corporate taxpayers in Indonesia. The determinants factorof tax non-compliance behavior includes tax compliance costs, the characteristicsof the taxpayer and the tax attitudinal aspect. The data used were collected from asurvey obtained from 145 responses corporate taxpayers. Data were analyzedusing linear multiple regression models. The test results show that tax law fairnessand tax psychological cost have significant relationship on with three types ofnon-compliance behaviours which includes under-reporting of income, overreportingof expenses and overall non-compliance. Nonetheless, business size,business sector, tax liabilities and tax complexity have insignificant relationshipwith non-compliance behaviours. Other factors such as the tax compliance cost,business age, tax rate structure and tax detterence sanction have significantinfluence at least one types of non-compliance behavior."

"Saat ini kebanyakan wajib pajak sudah memahami kegunaan internet dengan berbagai kemudahannya. Inilah yang mendorong penciptaan bentuk pelayanan perpajakan berbasis internet. Terdapat tiga aplikasi sistem informasi berbasis internet yang telah dikembangkan dan diluncurkan Ditjen Pajak sejak tahun 2005, yaitu sistem pendaftaran wajib pajak dengan aplikasi e-regristration, sistem pembayaran pajak dengan e-payment, dan sistem pelaporan pajak dengan aplikasi e-Filing. Terobosan e-system ini tidak lain sebagai bagian dari reformasi perpajakan khususnya administrasi perpajakan. e-Filing adalah penyampaian Surat Pemberitahuan Masa (SPT Masa) atau Surat Pemberitahuan Tahunan (SPT Tahunan) yang berbentuk formulir elektronik dalam media komputer (e-SPT) melalui internet secara online real time. SPT ini berbentuk formulir elektronik yang ditransfer atau disampaikan ke Ditjen Pajak melalui website www.pajak.go.id atau perusahaan Penyedia Jasa Aplikasi (Aplicatian Service Provider atau ASP).Tujuan penelitian ini adalah untuk menganalisis pelaksanaan penerapan e-Filing dalam pelaporan SPT Tahunan PPh Orang Pribadi di KPP Pratama Bogor ditinjau dari asas kepastian hukum dan asas ease of tax administration and compliance; mengetahui hambatan yang dihadapi KPP Pratama Bogor dalam pelaksanaan pelaporan SPT Tahunan SPT PPh Orang Pribadi dengan menggunakan aplikasi e-Filing; serta menjelaskan upaya yang dilakukan KPP Bogor mengatasi hambatan yang dihadapi dalam pelaporan SPT Tahunan PPh Orang Pribadi dengan menggunakan aplikasi e-Filing.Penelitian ini menggunakan pendekatan kualitatif. Hasil penelitian menunjukkan Pelaksanaan e-Filing dalam pelaporan SPT Tahunan PPh Wajib Pajak Orang Pribadi di KPP Pratama Bogor belum ada kepastian hukum, sedangkan ditinjau dari asas ease of administration and compliance dari sisi wajib pajak sangat tercermin dalam kemudahan pelaporan e-Filing tersebut, karena wajib pajak sudah tidak perlu lagi antri dan repot dengan berkas-berkas kertas. Begitu juga dari sisi fiskus, mereka sangat terbantu dengan adanya e-filing, karena sudah tidak perlu lagi melakukan perekaman data SPT, dan lain-lain. Tetapi di satu sisi dengan adanya SPT LB yang pada hakekatnya adalah SPT Nihil justru menambah beban kerja aparat pajak serta seringnya terjadi gangguan dalam akses ke website Ditjen Pajak membuat pelaksanaan e-Filing menjadi terhambat.

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Currently most taxpayers already understand the usefulness of the Internet with various ease. This prompted the creation of an Internet-based form of taxation services. There are three applications of Internet-based information system that has been developed and launched the Directorate General of Taxation since 2005, the taxpayer registration system with the application of e-regristration, payment systems with e-payment of tax, and the tax reporting system with e-Filing. Breakthrough e-system is not another as part of a tax reform tax administration in particular. e-Filing is the delivery of the Notice Period (return period) or Notice of Annual (Annual SPT) in the form of an electronic form in computer media (e-SPT) over the internet in real time online. SPT is shaped electronic form transferred or delivered to the Directorate General of Taxes through the website www.pajak.go.id or Application Service Provider (Aplicatian Service Provider or ASP).The purpose of this study was to analyze the implementation of e-Filing in the reporting of Annual Income Tax Personal in KPP Pratama Bogor in terms of the principle of legal certainty and ease of tax administration and compliance; know the constraints faced in the implementation of reporting SPT by using the e-Filing application; and the efforts of KPP Pratama Bogor overcome obstacles faced in implementation of e-Filing.This study used a qualitative approach. The results indicate the implementation of e-Filing in KPP Pratama Bogor no legal certainty, while in terms of the principle of ease of administration and compliance of the taxpayer is strongly reflected in the ease of reporting the e-Filing, because taxpayers no longer need to queue and hassle with paper files. So also from the tax authorities, they were greatly assisted by the e-filing, because it was no longer perform SPT data recording, and others. But on the one hand with the SPT LB which is essentially nil tax return will increase the burden of work and the tax authorities of frequent interruptions in access to the website of the Directorate General of Taxation makes the implementation of e-Filing to be blocked."