Hasil Pencarian  ::  Simpan CSV :: Kembali

Abstrak :
ABSTRAK
Penelitian ini membahas tentang Tinjauan Yuridis Mengenai Kepastian Hukum Penyesuaian Kontrak Karya Pertambangan Terhadap UU No 4 Tahun 2009 Tentang Pertambangan Mineral dan Batubara UU Pertambangan Minerba Penelitian ini dilakukan sehubungan dengan adanya aturan di dalam ketentuan peralihan UU Pertambangan Minerba yang mewajibkan penyesuaian ketentuan di dalam Kontrak Karya KK terhadap UU Pertambangan Minerba Tujuan dari penelitian ini adalah mengetahui gambaran mengenai pengaturan penyesuaian KK serta permasalahan di dalam pelaksanaannya selain juga untuk mengetahui mengenai kepastian hukum terkait pelaksanaan penyesuaian KK terhadap UU Pertambangan Minerba Untuk itu penelitian ini menggunakan metode penelitian hukum yuridis normatif dengan menggunakan sumber daya sekunder yang dianalisis menggunakan analisis data kualitatif Hasil dari penelitian menunjukkan bahwa pelaksanaan penyesuaian KK terhadap UU Pertambangan Minerba masih memiliki sejumlah masalah dan kendala yang berasal dari belum adanya pengaturan yang mengatur secara komprehensif dan tumpang tindih pengaturan sehingga pengaturan yang ada belum menjamin kepastian hukum dalam proses penyesuaian kontrak karya tersebut Dengan demikian pemerintah bersama sama dengan para pemangku kepentingan stakeholders yang terkait perlu segera melengkapi serta memperbaiki pengaturan yang ada pada saat ini demi menjamin adanya kepastian hukum dalam proses penyesuaian KK terhadap UU Pertambangan Minerba

---

ABSTRACT
This Research discusses the legal analysis of legal certainty behind the Contract of Works CoW adjustment to Law No 4 of 2009 Concerning Mineral and Coal Mining Law No 4 2009 This research is conducted due to the clause of transitional provisions in the Law No 4 2009 which requires adjustment of provisions in the CoW to the Law No 4 2009 The purpose of this research is to determine an overview of the framework in CoW adjustment regulations and issues in its implementation as well as to find out about the legal certainty regarding its conduct pertaining to the Law No 4 2009 To that end this research uses juridical normative legal research method by utilizing analyzed secondary source and qualitative data As the result this research showed that the implementation of the adjustment the CoW to the Law No 4 2009 still contains a number of problems and constraints stemming from the lack and overlapping regulations Therefore the regulations has yet to ensure legal certainty in the process of adjustment of the CoW Thus the government together with the stakeholders needs to complete and improve existing regulations in order to ensure legal certainty in the process of adjustment of the CoW to the Law 4 2009

Abstrak :
Penelitian dilakukan untuk mengetahui respon dinamis transaksi berjalan apabila defisit anggaran meningkat tiba-tiba melalui jalur nilai tukar dan suku bunga menggunakan data Indonesia periode 2000Q1-2013Q4 dengan model Struktural Vektor Autoregression (SVAR). Penelitian juga ingin mengetahui dampaknya terhadap PDB riil. Berdasarkan Impulse Response Function (IRF) diperoleh hasil bahwa respon transaksi berjalan atas shock defisit anggaran tidak kuat, perubahan berada pada kisaran 0,04%-0,07%. Tidak ditemukan Twin Deficits Hyphotesys dalam perekonomian Indonesia pada periode tersebut. Respon suku bunga naik dan kecil serta memerlukan tiga periode untuk memperoleh apresiasi nilai tukar. Respon PDB terhadap peningkatan defisit anggaran negatif. Berdasarkan Forecast Error Decomposition Variance (FEDV) diperoleh hasil bahwa perubahan transaksi berjalan sangat dipengaruhi pertumbuhan PDB. Pengaruh shock defisit anggaran terhadap perubahan transaksi berjalan relatif kecil.

---

The study was conducted to determine the dynamic effects of budget deficits distubances on current account deficit through interest rate and exchange rate using data of Indonesia in 2000Q1-2013Q4 with Structural Vector Autoregression model. The impact on real GDP also to be learned. Result of Impulse Response Function (IRF) is that the effects of shock on current account deficit is not strong, the range are between 0.04% and 0.07%. Twin Deficits Hyphotesys is not found in the Indonesia?s economy during this period. Response of interest rates is increasing and not strong. There is need three-periods to get exchange rate appreciation. Response of GDP is negative. Using Forecast Error Variance Decomposition (FEDV) is obtained that the current account changes greatly influenced by GDP.

Abstrak :
[ABSTRAK
Penelitian ini bertujuan untuk menganalisis konvergensi produktivitas tenaga kerja industri besar dan sedang sektor manufaktur dengan data panel untuk dua puluh enam propinsi di Indonesia dari tahun 1987 sampai dengan tahun 2012. Untuk mengestimasi konvergensi penelitian ini menggunakan interval waktu tiga tahun dan lima tahun. Hasil Penelitian memperlihatkan bahwa konvergensi-β non-kondisional dan kondisional eksis pada industri besar dan sedang sektor manufaktur di Indonesia. Untuk Konvergensi-β non kondisional kecepatan konvergensi adalah 4,66 persen (periode tiga tahun) dan 6,83 persen (periode lima tahun) dengan halfway life selama 14,87 tahun (periode tiga tahun) dan 10,15 (periode lima tahun). Untuk Konvergensi-β non kondisional kecepatan konvergensi adalah 21,34 persen (periode tiga tahun) dan 27,16 persen (periode lima tahun) dengan halfway life selama 3,25 tahun (periode tiga tahun) dan 2,55 (periode lima tahun).

---

ABSTRACT
"This study aims to analyze the convergence of labor productivity of large and" "medium industrial manufacturing sector with panel data for twenty-six provinces in Indonesia from 1988 until 2012. Result shows that β-convergence of non- conditional and conditional exist in large and medium industrial manufacturing sector in Indonesia. For non-conditional β-convergence speed of convergence is" "4.66 per cent (three-year period) and 6.83 percent (five-year period) to halfway life for 14.87 years (three-year period) and 10.15 years (five-year period). For conditional β-convergence speed of convergence is 21.34 percent (three-year period) and 27.16 percent (five-year period) with halfway life for 3.25 years (three- year period) and 2.55 years (five-year period).";"This study aims to analyze the convergence of labor productivity of large and" "medium industrial manufacturing sector with panel data for twenty-six provinces in Indonesia from 1988 until 2012. Result shows that β-convergence of non- conditional and conditional exist in large and medium industrial manufacturing sector in Indonesia. For non-conditional β-convergence speed of convergence is" "4.66 per cent (three-year period) and 6.83 percent (five-year period) to halfway life for 14.87 years (three-year period) and 10.15 years (five-year period). For conditional β-convergence speed of convergence is 21.34 percent (three-year period) and 27.16 percent (five-year period) with halfway life for 3.25 years (three- year period) and 2.55 years (five-year period).", "This study aims to analyze the convergence of labor productivity of large and" "medium industrial manufacturing sector with panel data for twenty-six provinces in Indonesia from 1988 until 2012. Result shows that β-convergence of non- conditional and conditional exist in large and medium industrial manufacturing sector in Indonesia. For non-conditional β-convergence speed of convergence is" "4.66 per cent (three-year period) and 6.83 percent (five-year period) to halfway life for 14.87 years (three-year period) and 10.15 years (five-year period). For conditional β-convergence speed of convergence is 21.34 percent (three-year period) and 27.16 percent (five-year period) with halfway life for 3.25 years (three- year period) and 2.55 years (five-year period)."]

Abstrak :
Tindakan hukum berupa pengalihan asset oleh Debitur Pailit dapat dimintakan pembatalan kepada pengadilan. Pembatalan tersebut disebut Actio Pauliana yang diatur dalam Pasal 41 sampai dengan Pasal 50 Undang-undang Nomor 37 Tahun 2004. Namun demikian pada prakteknya tidak mudah untuk memintakan pembatalan terhadap perbuatan hukum Debitor kepada pengadilan. Dari beberapa pengajuan hanya Actio Pauliana pleh kurator, sampai saat ini, hanya segelintir yang dikabulkan oleh hakim. Adanya beberapa putusan Actio Pauliana menyatakan Pengadilan Niaga tidak berwenang memeriksa perkara Actio Pauliana dengan alasan kewenangannya merupakan Pengadilan Negeri.

---

Legal action in the form of transfer of assets by Debtor Bankruptcy may be requested cancellation to the court. Cancellation is called actio Pauliana provided for in Article 41 through Article 50 of Law No. 37 of 2004. However, in practice it is not easy to request cancellation of the debtor to the court legal action. From some of the submissions only actio Pauliana pleh curator, to date, only a handful have been granted by the judge. The existence of several decisions of the Commercial Court declared actio Pauliana unauthorized actio Pauliana examine cases on the grounds its authority is the District Court.

Abstrak :
Tujuan akhir tesis ini adalah mengidentifikasi penyebab rendahnya jumlah realisasi KPR Sarasuna bersubsidi sebagai instrumen pemilikan Rusunami oleh masyarakat sasaran di perkotaan. Penelitian ini adalah penelitian kuantitatif dengan metode survey dan wawancara terstruktur terhadap pakar yang terlibat langsung dalam berjalannya instrumen ini. Hasil penelitian ini menunjukkan penyebab rendahnya penyerapan Rusunami oleh masyarakat sasaran diantaranya adalah: Housing Finance System yang ada masih belum mantap/maksimal, adanya kenaikan harga terbawah Rusunami di pasaran, dan budaya masyarakat yang masih terbiasa tinggal di landed house walaupun di pinggiran kota. ......Trough this research, we would like to identify cause of low level absorption KPR Sarasuna Bersubsidi instrument for Rusunami by target community. This research is a quantitative study with survey and deep interview against the expert who was directly involved in walking this instrument. Results of this research determined the cause of low level the Rusunami absorption by the target community are Housing Finance System was not yet stable/maximal, the existence of the Rusunami price increase in the market and the community's culture that still familiar with landed house although in suburban.

Abstrak :
Tesis ini membahas struktur mikro pasar valuta asing menggunakan data transaksi harian perdagangan mata uang Dolar Amerika Serikat (USD) terhadap Rupiah (IDR) selama periode Agustus sampai Oktober 2008. Komponen struktur mikro pasar valuta asing mencakup frekuensi dan volume perdagangan serta pergerakan harga, lmplikasi variabel struktur rnikro pasar pada rnanajemen risiko direfleksikan dalam perbandingan volatilitas komponen tersebut saat pasar dalam kondisi normal dan tidak normal melalui pendekatan Valut at Risk (VaR). Hasil penelitian menunjukkan bahwa (I) volume perdagangan cenderung tinggi pada pembukaan dan penutupan pasar dan membentuk pola U-shaped, (2) volume perdagangan tinggi pada hari Selasa dan pada hari-hari berikutnya cenderung menurun hingga Jumat (3) volatilitas pada pasar tidak normal 4 sampai 5 kali dari pasar normal dan tidak berpola U-shaped, (4) pengendali pasar selama periode observasi didominasi oleh bank asing dan bank pemerintah.

---

This study focus on the microstructure of foreign exchange markets using a daily transaction data set from American Dollar (USD) against Indonesian Rupiah (IDR) in periods of August to October 2008. The microstructure of foreign exchange markets variables are trading frequency and volume behavior, and price changes. The implication of these variables to market risk management is reflected on its volatility comparison between normal markets and abnormal markets using Value at Risk approach. The results show that (l) a U-shaped pattern in volume during trading day, that is, volume is highest at the beginning and the end ofthe trading day (2) the trading volume is different within and across days. This research provide of an inverted U-shaped in volume across days. Tuesday has the lowest volume, and on the next days until Friday, volume tends decrease, (3) the volatility of abnormal markets is 4 to 5 times than normal markets. The market makers are relatively denominated by foreign banks and goverment banks.

Abstrak :
[ABSTRAK
Tujuan penelitian ini untuk mengetahui reproduksi BahasaKramaInggil melalui Kursus Pambiwara Keraton Surakarta dalam upaya Keraton mempertahankan legitimasi kekuasaan atas kebudayaan Jawa berkaitan dengan fungsi Kraton yang beralih sebagai pemangku adat.Penelitian inimenggunakan jenis penelitian kualitatif yaitu studi kasus.Teori yang digunakan adalah Teori Pierre Bourdieu yang menjelaskan bahasa sebagai kuasa simbolik terkait dengan strategi bertahan agen di dalam arena dengan memanfaatkan modal (sosial, kultural, ekonomi, simbolik) yang dimiliki. Hasil penelitian menunjukkan, Keraton mendirikan Kursus Pambiwara, sebagai strategi untuk mereproduksi kembali simbol-simbol kebudayaan yang mereka miliki, terutama penggunaan Bahasa Krama Inggil untuk dapat mempertahankan legitimasi Keraton atas kebudayaan Jawasebagai warisan tertuaKerajaan Mataram.

---

ABSTRACT
This study aims to investigate KramaInggil language reproduction through courses of pambiwarakeratonsurakarta, as an effort by keraton to maintain power legitimacy on javanese culture, in relation to keraton's function that has been shifted into culture functionary. It is a qualitative study, a case study specifically. The theory used in this study is a theory by Pierre Bourdieu, which explains language as a symbolic power related to agent's survival strategy in the arena by utilizing possesedcapital. This study shows that keraton has established a course of pambiwara as a strategy to reproduce cultural symbols that it has, particularly the use of KramaInggil language to maintain keraton's power legitimacy on javanese culture as the oldest heritage of Mataram monarchy.;This study aims to investigate KramaInggil language reproduction through courses of pambiwarakeratonsurakarta, as an effort by keraton to maintain power legitimacy on javanese culture, in relation to keraton's function that has been shifted into culture functionary. It is a qualitative study, a case study specifically. The theory used in this study is a theory by Pierre Bourdieu, which explains language as a symbolic power related to agent's survival strategy in the arena by utilizing possesedcapital. This study shows that keraton has established a course of pambiwara as a strategy to reproduce cultural symbols that it has, particularly the use of KramaInggil language to maintain keraton's power legitimacy on javanese culture as the oldest heritage of Mataram monarchy.;This study aims to investigate KramaInggil language reproduction through courses of pambiwarakeratonsurakarta, as an effort by keraton to maintain power legitimacy on javanese culture, in relation to keraton's function that has been shifted into culture functionary. It is a qualitative study, a case study specifically. The theory used in this study is a theory by Pierre Bourdieu, which explains language as a symbolic power related to agent's survival strategy in the arena by utilizing possesedcapital. This study shows that keraton has established a course of pambiwara as a strategy to reproduce cultural symbols that it has, particularly the use of KramaInggil language to maintain keraton's power legitimacy on javanese culture as the oldest heritage of Mataram monarchy., This study aims to investigate KramaInggil language reproduction through courses of pambiwarakeratonsurakarta, as an effort by keraton to maintain power legitimacy on javanese culture, in relation to keraton's function that has been shifted into culture functionary. It is a qualitative study, a case study specifically. The theory used in this study is a theory by Pierre Bourdieu, which explains language as a symbolic power related to agent's survival strategy in the arena by utilizing possesedcapital. This study shows that keraton has established a course of pambiwara as a strategy to reproduce cultural symbols that it has, particularly the use of KramaInggil language to maintain keraton's power legitimacy on javanese culture as the oldest heritage of Mataram monarchy.]

Abstrak :
[ABSTRAK
Tesis ini memfokuskan diri pada bagaimana penegasan identitas diri komunitas lokal Sentani yang dieskpresikan di dalam ritual pembayaran harta kepala pada festival danau Sentani.

Para pelaku komunitas lokal Sentani menggunakan ritual dalam rangka menegosiasikan dan menyiasati penegasan kembali identitas diri mereka dan komunitasnya dalam menghadapi pelaku dan kelompok lain.

Ritual pembayaran harta kepala dalam festival danau Sentani mengalami beberapa perubahan dibandingkan ritual pembayaran harta kepala yang dilakukan di luar festival, karena para pelaku komunitas Sentani berhadapan dengan kekuatan dari luar diri mereka, seperti negara dan pasar global, sehingga mereka harus menegosiasikan, menyiasati dan menegaskan ekspresi identitas diri mereka sesuai dengan peluang yang ada.

Kepentingan pasar lebih berperan dominan atas kepentingan kelompok lokal Sentani. Pasar memiliki kemampuan mendikte atau menentukan unsur-unsur prosesi ritual yang harus melakukan penyesuaian dengan kepentingan pasar yang lebih luas.

---

ABSTRACT
This thesis is focused on the personal identity affirmation of local community Sentani, which expressed in the ritual of head rendering on Sentani lake festival. The doer of community local are using the ritual in order to negotiate and to deal with the reaffirmation of their personal identity and their community in facing the other doer and groups.

The head rendering ritual in Sentani lake festival has been changed a lot compared to the head rendering out of festival because the doer of the ceremony have to dealing with forces outside themselves, such as countries and global markets, so they have to negotiate, deal with and affirm the expression of their personal identity according to the existing opportunities.

The interest of the markets play more dominant role of the local community Sentani. The market has the ability to dictate or the determine the elements of ritual procession which should make the adjustments to the interest of the broader market;This thesis is focused on the personal identity affirmation of local community Sentani, which expressed in the ritual of head rendering on Sentani lake festival. The doer of community local are using the ritual in order to negotiate and to deal with the reaffirmation of their personal identity and their community in facing the other doer and groups. The head rendering ritual in Sentani lake festival has been changed a lot compared to the head rendering out of festival because the doer of the ceremony have to dealing with forces outside themselves, such as countries and global markets, so they have to negotiate, deal with and affirm the expression of their personal identity according to the existing opportunities. The interest of the markets play more dominant role of the local community Sentani. The market has the ability to dictate or the determine the elements of ritual procession which should make the adjustments to the interest of the broader market, This thesis is focused on the personal identity affirmation of local community Sentani, which expressed in the ritual of head rendering on Sentani lake festival. The doer of community local are using the ritual in order to negotiate and to deal with the reaffirmation of their personal identity and their community in facing the other doer and groups. The head rendering ritual in Sentani lake festival has been changed a lot compared to the head rendering out of festival because the doer of the ceremony have to dealing with forces outside themselves, such as countries and global markets, so they have to negotiate, deal with and affirm the expression of their personal identity according to the existing opportunities. The interest of the markets play more dominant role of the local community Sentani. The market has the ability to dictate or the determine the elements of ritual procession which should make the adjustments to the interest of the broader market]

Abstrak :
[ABSTRAK
Perilaku ketidakpatuhan wajib pajak sudah menjadi permasalahan utama bertahun-tahun di berbagai negara berkembang termasuk Indonesia. Permasalahan ini menimbulkan dampak yang besar untuk pembangunan di Indonesia, terutama karena pajak menjadi bagian terbesar dalam penerimaan negara. Penelitian ini dilakukan dengan melihat permasalahan ketidakpatuhan tersebut sebagai latar belakang penelitian serta mencari tahu faktor-faktor yang menentukan kepatuhan wajib pajak badan dalam memenuhi kewajiban perpajakan.

Kemudian, factor-faktor tersebut akan dibagi menjadi dua aspek; aspek karakter perusahaan dan aspek perilaku perusahaan. Selanjutnya, data berasal dari Kantor Pelayanan Pajak Pratama Jakarta Duren Sawit sebagai data sekunder dan data survey yang didasarkan pada persepsi wajib pajak badan sebagai data primer. Perbedaan data penelitian akan di bawa ke dalam dua analisa utama, yaitu regresi logistic dan regresi berganda.

Hasil penelitian menunjukkan bahwa pelaporan pajak tahun sebelumnya dan persepsi korupsi mempengaruhi kepatuhan wajib pajak secara signifikan, sementara faktor-faktor lainnya tidak mempunyai pengaruh secara keseluruhan. Hal ini secara menyeluruh menyimpulkan bahwa semua factor-faktor kepatuhan adalah satu kesatuan yang harus dijadikan bahan pertimbangan untuk mengurangi perilaku ketidakpatuhan dari wajib pajak, dimana persepsi korupsi adalah faktor utama yang seharusnya menjadi kebijakan penting bagi pemerintah.

---

ABSTRACT
For years, the noncompliance behaviour of taxpayers has been the main problem in many developing countries like Indonesia. It makes a significant effect to the country?s development, since tax takes the biggest part of the government?s revenue. This study is conducted by seeing this phenomenon as a background, and it is aimed at determining the factors that are likely to have correlation with the compliance. It focuses on the corporate taxpayers behaviour, which is divided based on two aspects; the business characteristics aspect and tax attitudinal aspect. The data sources derive from the Duren Sawit STO, and survey data are based on the taxpayer perception using six-point Likert Scale. Then, it will apply two different analyses; first, the logistic regression and second, the multiple regressions.

It is shown that the previous tax income return from the taxpayers and the corruption perception influence the compliance significantly, while the other factors are mostly ignored. Overall, it implies that all factors must be brought together as a consideration to reduce noncompliance behavior with fighting corruption as the key element that should be a main policy by the government;For years, the noncompliance behaviour of taxpayers has been the main problem in many developing countries like Indonesia. It makes a significant effect to the country?s development, since tax takes the biggest part of the government?s revenue. This study is conducted by seeing this phenomenon as a background, and it is aimed at determining the factors that are likely to have correlation with the compliance. It focuses on the corporate taxpayers behaviour, which is divided based on two aspects; the business characteristics aspect and tax attitudinal aspect. The data sources derive from the Duren Sawit STO, and survey data are based on the taxpayer perception using six-point Likert Scale. Then, it will apply two different analyses; first, the logistic regression and second, the multiple regressions. It is shown that the previous tax income return from the taxpayers and the corruption perception influence the compliance significantly, while the other factors are mostly ignored. Overall, it implies that all factors must be brought together as a consideration to reduce noncompliance behavior with fighting corruption as the key element that should be a main policy by the government;For years, the noncompliance behaviour of taxpayers has been the main problem in many developing countries like Indonesia. It makes a significant effect to the country?s development, since tax takes the biggest part of the government?s revenue. This study is conducted by seeing this phenomenon as a background, and it is aimed at determining the factors that are likely to have correlation with the compliance. It focuses on the corporate taxpayers behaviour, which is divided based on two aspects; the business characteristics aspect and tax attitudinal aspect. The data sources derive from the Duren Sawit STO, and survey data are based on the taxpayer perception using six-point Likert Scale. Then, it will apply two different analyses; first, the logistic regression and second, the multiple regressions. It is shown that the previous tax income return from the taxpayers and the corruption perception influence the compliance significantly, while the other factors are mostly ignored. Overall, it implies that all factors must be brought together as a consideration to reduce noncompliance behavior with fighting corruption as the key element that should be a main policy by the government.;For years, the noncompliance behaviour of taxpayers has been the main problem in many developing countries like Indonesia. It makes a significant effect to the country?s development, since tax takes the biggest part of the government?s revenue. This study is conducted by seeing this phenomenon as a background, and it is aimed at determining the factors that are likely to have correlation with the compliance. It focuses on the corporate taxpayers behaviour, which is divided based on two aspects; the business characteristics aspect and tax attitudinal aspect. The data sources derive from the Duren Sawit STO, and survey data are based on the taxpayer perception using six-point Likert Scale. Then, it will apply two different analyses; first, the logistic regression and second, the multiple regressions. It is shown that the previous tax income return from the taxpayers and the corruption perception influence the compliance significantly, while the other factors are mostly ignored. Overall, it implies that all factors must be brought together as a consideration to reduce noncompliance behavior with fighting corruption as the key element that should be a main policy by the government, For years, the noncompliance behaviour of taxpayers has been the main problem in many developing countries like Indonesia. It makes a significant effect to the country?s development, since tax takes the biggest part of the government?s revenue. This study is conducted by seeing this phenomenon as a background, and it is aimed at determining the factors that are likely to have correlation with the compliance. It focuses on the corporate taxpayers behaviour, which is divided based on two aspects; the business characteristics aspect and tax attitudinal aspect. The data sources derive from the Duren Sawit STO, and survey data are based on the taxpayer perception using six-point Likert Scale. Then, it will apply two different analyses; first, the logistic regression and second, the multiple regressions. It is shown that the previous tax income return from the taxpayers and the corruption perception influence the compliance significantly, while the other factors are mostly ignored. Overall, it implies that all factors must be brought together as a consideration to reduce noncompliance behavior with fighting corruption as the key element that should be a main policy by the government]

Abstrak :
[ABSTRAK
Tesis ini menganalisa masalah kepatuhan perpajakan yang dihadapi Indonesia dengan menggunakan 2.383 data Wajib Pajak Orang Pribadi selama tahun pajak 2013 di Duren Sawit, Jakarta Timur. Analisa didasarkan kepada lima variabel independen yang terdiri dari dua variabel faktor demografi yaitu usia dan jenis kelamin dari Wajib Pajak serta tiga variabel independen lainnya yaitu sektor usaha Wajib Pajak dan status penyampaian Surat Pemberitahuan (SPT) Pajak Penghasilan Orang Pribadi tahun pajak 2011 dan tahun pajak 2012. Dibandingkan dengan penelitian sebelumnya, tesis ini menggunakan internal data yang diperoleh langsung dari Direktorat Jenderal Pajak (DJP) Republik Indonesia. Dengan mengkomparasi tiga metode statistik yaitu Metode Probit, Logit, dan Linear Probablity Method (LPM), analisa pada tesis ini dibagi kedalam dua model yang didasarkan pada status penyampaian SPT tahun pajak sebelumnya. Model pertama dengan memasukan variabel status pajak tahun sebelumnya, menyimpulkan bahwa semua variabel independen secara signifikan mempengaruhi tingkat kepatuhan perpajakan Wajib Pajak Orang Pribadi pada tahun berjalan. Sementara, pada model kedua, hanya variabel sektor usaha yang mempengaruhi secara signifikan tingkat kepatuhan perpajakan Wajib Pajak Orang Pribadi pada tahun pajak berjalan. Sehingga dapat disimpulkan bahwa sektor usaha Wajib Pajak mempunyai peran penting dalam hubungannya dengan tingkat kepatuhan perpajakan Wajib Pajak Orang Pribadi di Duren Sawit, Jakarta Timur. ABSTRACT
This paper tries to analyse individual tax compliance problems faced by Indonesia using data of 2.383 taxpayers in fiscal year period 2013 in a district namely Duren Sawit. Moreover, the analysis is based on five explanatory variables consisting in two demographic factors: age level and gender of taxpayers, and three other explanatory variables: service-sector taxpayers, tax return status in 2011, and tax return status in 2012. Compared to previous studies, this research paper uses internal data obtained directly from Directorate General of Taxes (DGT) of Republic of Indonesia while most of prior studies used survey method. By comparing three statistical methods, which are Probit method, Logit method, and Linear Probability Method, the analysis of this paper is divided into two models based on the inclusion and exclusion of the previous tax return status. The first model finds that all explanatory variables are statistically significant in influencing individual tax compliance. However, in the second model, only service-sector variable demonstrates statistical significance in explaining individual tax compliance. In conclusion, sector of taxpayers has a significant correlation to individual tax compliance problems in Indonesia.;This paper tries to analyse individual tax compliance problems faced by Indonesia using data of 2.383 taxpayers in fiscal year period 2013 in a district namely Duren Sawit. Moreover, the analysis is based on five explanatory variables consisting in two demographic factors: age level and gender of taxpayers, and three other explanatory variables: service-sector taxpayers, tax return status in 2011, and tax return status in 2012. Compared to previous studies, this research paper uses internal data obtained directly from Directorate General of Taxes (DGT) of Republic of Indonesia while most of prior studies used survey method. By comparing three statistical methods, which are Probit method, Logit method, and Linear Probability Method, the analysis of this paper is divided into two models based on the inclusion and exclusion of the previous tax return status. The first model finds that all explanatory variables are statistically significant in influencing individual tax compliance. However, in the second model, only service-sector variable demonstrates statistical significance in explaining individual tax compliance. In conclusion, sector of taxpayers has a significant correlation to individual tax compliance problems in Indonesia.;This paper tries to analyse individual tax compliance problems faced by Indonesia using data of 2.383 taxpayers in fiscal year period 2013 in a district namely Duren Sawit. Moreover, the analysis is based on five explanatory variables consisting in two demographic factors: age level and gender of taxpayers, and three other explanatory variables: service-sector taxpayers, tax return status in 2011, and tax return status in 2012. Compared to previous studies, this research paper uses internal data obtained directly from Directorate General of Taxes (DGT) of Republic of Indonesia while most of prior studies used survey method. By comparing three statistical methods, which are Probit method, Logit method, and Linear Probability Method, the analysis of this paper is divided into two models based on the inclusion and exclusion of the previous tax return status. The first model finds that all explanatory variables are statistically significant in influencing individual tax compliance. However, in the second model, only service-sector variable demonstrates statistical significance in explaining individual tax compliance. In conclusion, sector of taxpayers has a significant correlation to individual tax compliance problems in Indonesia.;This paper tries to analyse individual tax compliance problems faced by Indonesia using data of 2.383 taxpayers in fiscal year period 2013 in a district namely Duren Sawit. Moreover, the analysis is based on five explanatory variables consisting in two demographic factors: age level and gender of taxpayers, and three other explanatory variables: service-sector taxpayers, tax return status in 2011, and tax return status in 2012. Compared to previous studies, this research paper uses internal data obtained directly from Directorate General of Taxes (DGT) of Republic of Indonesia while most of prior studies used survey method. By comparing three statistical methods, which are Probit method, Logit method, and Linear Probability Method, the analysis of this paper is divided into two models based on the inclusion and exclusion of the previous tax return status. The first model finds that all explanatory variables are statistically significant in influencing individual tax compliance. However, in the second model, only service-sector variable demonstrates statistical significance in explaining individual tax compliance. In conclusion, sector of taxpayers has a significant correlation to individual tax compliance problems in Indonesia., This paper tries to analyse individual tax compliance problems faced by Indonesia using data of 2.383 taxpayers in fiscal year period 2013 in a district namely Duren Sawit. Moreover, the analysis is based on five explanatory variables consisting in two demographic factors: age level and gender of taxpayers, and three other explanatory variables: service-sector taxpayers, tax return status in 2011, and tax return status in 2012. Compared to previous studies, this research paper uses internal data obtained directly from Directorate General of Taxes (DGT) of Republic of Indonesia while most of prior studies used survey method. By comparing three statistical methods, which are Probit method, Logit method, and Linear Probability Method, the analysis of this paper is divided into two models based on the inclusion and exclusion of the previous tax return status. The first model finds that all explanatory variables are statistically significant in influencing individual tax compliance. However, in the second model, only service-sector variable demonstrates statistical significance in explaining individual tax compliance. In conclusion, sector of taxpayers has a significant correlation to individual tax compliance problems in Indonesia.]