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Abstrak :
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)

Abstrak :
Sistem perpajakan Indonesia mengalami perubahan pada tahun 1984 dari sistem Official Assesment menjadi sistem Self Assesment. Dengan sistem Self Assesment pemerintah memberikan kepercayaan penuh kepada wajib pajak untuk menghitung, menyetor, dan melaporkan sendiri kewajiban perpajakannya. Pemerintah dalam hal ini, Direktorat Jenderal Pajak, sesuai dengan fungsinya berkewajiban melaksanakan pembinaa.i, pelayanan, pengawasan, dan penerapan sanksi perpajakan terhadap pelaksanaan kewajiban perpajakan wajib pajak berdasarkan ketentuan yang digariskan dalam peraturan perundang-undangan pajak. Namun dalam perkembangannya dari tahun ke tahun tunggakan pajak yang belum lunas tidak berkurang, tetapi justru bertambah sehingga hal tersebut harus dilakukan tindakan antisipasi agar tunggakan pajak tersebut dapat dikurangi. Penagihan pajak masih belum efektif dilaksanakan tanpa adanya peraturan yang bersifat memaksa. Surat teguran, surat peringatan atau surat lain yang sejenis telah diterbitkan apabila pcnanggung pajak tidak melunasi utang pajaknya sampai dengan tanggal jatuh tempo, tetapi kenyataannya seringkali kurang mendapat perhatian oleh wajib pajak. Segala tindakan penagihan pajak sebagai upaya pelunasan tunggakan pajak baik pajak-pajak pusat maupun pajak-pajak daerah haruslah dilakukan berdasarkan peraturan perundang-undangan yang berlaku. Masalah yang timbul adalah untuk mengetahui surat teguran dan surat paksa yang diterbitkan berpengaruh signifikan terhadap pelaksanaan pembayaran tunggakan pajak oleh wajib pajak dan apakah faktor penerbitan surat paksa berpengaruh dominan terhadap pelaksanaan pembayaran tunggakan pajak oleh wajib pajak. Tujuan penelitian ini untuk menganalisis surat teguran dan surat paksa yang diterbitkan memiliki pengaruh yang signifikan terhadap pelaksanaan pembayaran tunggakan pajak oleh wajib pajak dan apakah faktor penerbitan surat paksa memiliki pengaruh yang dominan terhadap pelaksanaan pembayaran tunggakan pajak oleh wajib pajak. Metode yang digunakan dalam penelitian ini adalah metode penelitian pengujian hipotesis atau penelitian penjelasan (explanatory research). Penelitian ini dimaksudkan untuk mengetahui dan menguji bagaimana hubungan dan sejauhmana pengaruh dari variable-variabel surat teguran dan surat paksa terhadap variabel pelaksanaan pembayaran tunggakan pajak oleh wajib pajak. Teknik pengumpulan data menggunakan penelitian kepustakaan dan penelitian lapangan terhadap data yang meliputi laporan dan proses penagihan pajak yang dilakukan oleh Kantor Pelayanan Pajak Jakarta Setia Budi Satu. Kesimpulan dari penelitian ini antara lain : surat teguran dan surat paksa yang dikirimkan kepada wajib pajak mempunyai pengaruh signifikan terhadap pelunasan tunggakan pajak oleh wajib pajak, secara umum kesadaran wajib pajak di wilayah KPP Setiabudi Satu masih rendah, terbukti setiap tahun wajib pajak menunggak relatif tinggi. Saran yang diberikan adalah selalu melakukan evaluasi terhadap efektifitas poly tagihan yang telah diterapkan, sehingga dapat ditemukan rumusan model penagihan yang strategis dan dapat menekan angka wajib pajak penunggak dari tahun ke tahun; serta untuk mempengaruhi kesadaran pajak para wajib pajak selain pelayanan prima perpajakan juga penyuluhan melalui pendidikan pajak.

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Indonesia Taxing System has changed in 1984 from Official Assessment System to Self Assessment system. Because of Self Assessment system government give a full of trust to tax obligator , in order to account, to pay and to report herself/himself taxing obligation. In this case, the government, especially Directorate General of Tax, as suitable with its function obligate to execute, to guide, to serve, to monitor and the application of taxing sanction to taxing obligation execution of tax obligator based on decided regulation in tax laws regulation. Unfortunately in its development year to year , delay payment of tax is not decrease yet, but it is increasing so such matter must be done anticipation action in order to decrease of delay payment of tax. The addiction of tax is still not effective yet , because it is done without enforcement regulation. Admission letter, remaining letter or other same kind of letter have been published if tax obligator is not pay of its tax yet to the date line of the payment, but in the fact it is not often have paid attention by the tax obligator. All of action for tax addiction as the effort of the payment of addiction of tax both government taxes and local government taxes must be done based on valid laws regulation The problem that arise is in order to know of admission letter and enforcement letter that be published have a significant influent payment execution of delay payment of tax by tax obligator or is the publishing of enforcement letter factor have dominant influent payment execution of delay payment of tax by tax obligator The purpose of this research is in order to analyze the admission letter and enforcement letter that be published have significant execution of delay payment of tax by tax obligator. Method that be used in this research hypothesis testing research method and exploration research) , This research meant in order to know and to test how the connection and how far the influence of admission letter and enforcement letter variables to execution of delay payment of tax by tax obligator. Data collection technique uses dictum research and field research to data that consist of report and tax addiction process that be done by Tax Service Office Jakarta Setia Budi Satu The conclusion of this research namely: admission letter and enforcement letter that be sent to tax obligator have a significant influence to the payment of tax addiction by tax obligator., in general consciousness of tax obligator in KPP Jakarta Setia Budi Satu territory is still low, it is proved every year, tax obligator delay the payment high relatively The advice that given is always evaluate to addiction pattern effectively that have been applied, so it can be found strategic addiction model formula and can push the numeric of addiction of tax obligator year to year and also to influence consciousness of tax for tax obligator beside taxing primary service and also illumination through tax education.

Abstrak :
Perencanaan Kota telah melihat pergeseran paradigmatik menuju desain yang lebih melekat secara lokal dan menekankan identitas. Dalam pergeseran tersebut, beberapa hal esensial yang mengandung jati diri perlu dijaga agar transformasi kota mengarah pada citra yang baik. Untuk memperkuat citra dan identitas kota, perencanaan membutuhkan memori perkotaan (urban memory). Memori perkotaan diperlukan agar kota berkembang dalam perencanaan yang tepat dengan tidak meninggalkan jati dirinya. Kota dengan ruang urban di dalamnya memiliki hubungan yang mendalam dengan orang-orang yang tinggal di dalamnya, serta dengan pengalaman dan kenangan yang sebenarnya. Dalam kaitannya dengan perencanaan kota, ruang membutuhkan memori dan pengalaman untuk berkembang menjadi suatu tempat. Dalam hal ini, Muntilan adalah kota kecil yang menghubungkan Yogyakarta dan Semarang, sebagai ibu kota provinsi. Kota ini menjadi istimewa karena Muntilan memiliki ingatan yang kuat tentang sejarah perkembangan kota tersebut. Muntilan melestarikan aspek lokalitas, seperti kondisi alamnya, warisan masyarakat Jawa asli, dan keragaman agama (dengan nilai dan dogmanya). Karena kekhususannya tersebut, tesis ini akan mengidentifikasi memori perkotaan di Muntilan dengan mengumpulkan peta kognitif yang dibuat oleh warga untuk merepresentasikan ingatan mereka tentang kota mereka, untuk dijadikan panduan dalam konseptual perancangan kota. Sebuah peta kognitif diusulkan sebagai metode alternatif perencanaan dengan partisipasi masyarakat lokal untuk menentukan memori esensial yang diungkapkan oleh masyarakat di kota. Berdasarkan analisis peta kognitif responden, penulis merekomendasikan konseptual perencanaan Kota Muntilan, terutama bagi mereka yang menganggap memori sebagai pembentuk identitas kota. ......Urban Planning has seen paradigmatic shifts towards more locally embedded design and emphasizes identity. In the shift, some essential things, which contain identity, should be maintained, so that the urban transformation leads to a good image. In order to strengthen the image and identity of the city, planning requires urban memories. Urban memories are necessary for the cities to develop in proper planning by not leaving their true identity. A city, with urban spaces in it, has an in-depth relationship with people who inhabit within, and also with the actual experiences and memories. In its relation to urban planning, space requires memory and experience to develop into a place. In this case, Muntilan is a small city connecting Yogyakarta and Semarang, as the capital of each province. This city becomes special since Muntilan has a strong memory regarding the historical development of the city. Muntilan preserves locality aspects, such as its natural condition, the heritages of native Javanese society, and the diversity of religions (with their values and dogmas). Due to its specialty, this thesis will identify urban memory in Muntilan by collecting of cognitive maps made by citizens to represent their memories about their city. A cognitive map is proposed as an alternative method of planning with local communities participatory to determine the essential memory expressed by people in the city. Based on the analysis of respondents' cognitive maps, author have recommended the conceptual urban design of Muntilan, especially for those who consider urban memory as forming Muntilan's identity.