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Instruksi Presiden Republik Indonesia Nomor 3 Tahun 2003 tentang Kebijakan dan Strategi Nasional Pengembangan e-Government, menegaskan bahwa teknologi informasi dan komunikasi dalam proses pemerintahan (e-Government) akan meningkatkan efisiensi, efektifitas, transparansi, dan akuntabilitas penyelenggaraan pemerintahan. Proses Pemerintahan akan menghasilkan dokumen-dokumen yang kemudian disimpan sebagai arsip. Beberapa ketentuan yang mengatur mengenai kearsipan dan dokumentasi (hukum kearsipan dan dokumentasi) yakni Undang-Undang Nomor 7 tahun 1971 tentang Ketentuan Pokok Kearsipan, Undang-Undang Tentang Dokumen Perusahaan Nomor 8 tahun 1997 dan Peraturan Pemerintah Nomor 88 tahun 1999 Tentang Tata Cara Pengalihan Dokumen Perusahaan Ke Dalam Mikrofilm atau Media Lainnya dan Legalisasi. Ketentuan-ketentuan tersebut menjadi dasar penggunaan Dokumen Elektronik (E-Doc) dimana secara teknis E-Doc hanya dapat dibaca dan dimodifikasi oleh pihak-pihak yang berkepentingan, sehingga aspek pengamanan atas suatu dokumen menjadi sesuatu yang mendasar. Undang-Undang tentang Jabatan Notaris Nomor 30 tahun 2004 dalam pasal 1 angka 13 memberikan definisi mengenai protokol yakni kumpulan dokumen yang merupakan arsip negara yang harus disimpan dan dipelihara oleh Notaris. Implementasi E-Doc dalam kegiatan kenotariatan dapat menjadi suatu solusi atas permasalahan klasik yakni peningkatan efisiensi dan efektifitas terlebih dalam era globalisasi. Penelitian ini dilakukan menggunakan metode pendekatan yuridis normatif analisis yang menitikberatkan pada? data kepustakaan khususnya peraturan dan literatur-literatur yang berkaitan dengan Tanda tanqan Elektronik dan Hukum Kearsipan dan dokumentasi. Data diperoleh melalui studi kepustakaan untuk kemudian dianalisis secara normatif kualitatif untuk memperoleh kejelasan masalah yang hendak dibahas.

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Perkawinan menurut Kompilasi Hukum Islam adalah pernikahan, yaitu akad yang sangat kuat untuk mentaati perintah Allah dan melaksanakannya merupakan ibadah, yang bertujuan untuk mewujudkan kehidupan rumah tangga sakinah, mawaddah dan rahmah. Untuk melaksanakannya harus memenuhi rukun dan syarat, menurut Hukum Perkawinan Islam. Selain rukun dan syarat ada juga larangan-larangan dalam perkawinan. Untuk melaksanakan perkawinan tidak boleh melanggar larangan tersebut. Salah satu larangan itu adalah tidak boleh adanya hubungan keluarga dalam perkawinan, ini sesuai dengan Pasal 8 huruf (a) Undang-Undang Perkawinan dan Pasal 39 Kompilasi Hukunm Islami Dalam kasus Putusan Pengadilan Agama Wates Nomor 200/Pdt.G/2004/PA.Wt dilakukan pembatalan perkawinan. Pembatalan ini karena adanya hubungan keluarga antara suami isteri. Dengan adanya pembatalan perkawinan ini tentu akan timbul permasalahan. Dalam tesis ini, penulis mengangkat permasalahan mengenai akibat hukum permohonan pembatalan perkawinan dari pihak suami terhadap kedudukan anak dan status hukum hubungan suami isteri yang telah dinyatakan batal. Untuk dapat mencari jawaban permasalahan ini, penulis menggunakan metode penelitian kepustakaan yang hersifat yuridis-normatif, yaitu dengan meneliti bahan pustaka atau, data sekunder. Untuk memperoleh bahan hukum primer menggunakan Peraturan Perundang-Undangan dan Putusan Pengadilan Agama Wates tentang Pembatalan Perkawinan. Untuk memperoleh bahan hukum sekunder menggunakan literatur-literatur, serta untuk memperoleh bahan hukum tertier menggunakan kamus. Berdasarkan penelitian yang dilakukan di temukan bahwa Kedudukan anak tetap mempunyai hubungan hukum dengan kedua orang tuanya dan tetap dianggap sebagai anak sah, keputusan pembatalan perkawinan tidak berlaku surut terhadap anak-anak yang dilahirkan dari perkawinan tersebut, ini sesuai dengan ketentuan Pasal 28 ayat 2 huruf (a) Undang-Undang Perkawinan dan Pasal 75 huruf (b) Kompilasi Hukum Islam. Sedangkan status hukum hubungan suami isteri yang dinyatakan batal, perkawinannya tersebut dianggap tidak pernah terjadi, ini berdasarkan ketentuan Pasal 28 ayat 1 Undang-Undang Perkawinan. Jadi keputusan Pengadilan Agama Wates sesuai dengan peraturan yang berlaku dan Hukum Islam.

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Otonomi Daerah sejak Tahun 200 l diterapkan, dengan perubahan paradigma Pembangunan yang ditujukan kepada penguatan sumber daya Iokal, demokratisasi dan kemandirian masyarakat Kebijakan ini temyata menimbulkan berbagai permasalahan diseputar penerapannya. Salah satu permasalahan tersebut adalah mengenai Tarik Menarik Kewenangan Di Bidang Perizinan antara Dinas Kehutanan Propinsi dan Kabupaten di Provinsi Kalimantan Tengah. Tulisan ini merupakan analisa sederhana dari basil penehtian mengenat permsalahan tersebut dengan mengidentifikasi wujud, penyebab dan beberapa implikasi tarik menarik kewenangan tersebut dan pemecahan pennasalahan tersebut melalul rekomendasi. Dengan menggunakan metode kua1itatif deskriptif. Tulisan ini mencoba menggambarkan secara singkat dari hasil temuan penelitian antata lain mengenai wujudnya ada1ah Tumpang tindih kewenangan, keridakjelasan kewenangan dan adanya campur tangan Pemerintah Propinsi kepada urusan rumah tangga Kabupaten. Adapun Penyebab dari permasalahan ini antara lain, beragamnya pemahaman desentrahsasi pada semua tingkat Pemerintah, tidak adanya kesesuaian antara regulasi otonomi daerah dan teknis serta tidak adanya konsitiasi kelernbagaan daerah mengenai kewenangan tersebut. Berdasarkan kondisi empirik: yang terjadi di lapangan friksi mengenai pengaturan kewenangan itu juga dipicu dari kepentingan masing masing itu tentu saja dari keinginan baik (good will) kedua pihak yang bertikai dan di mediasi oleh pemerintah pusat. Bagian akhir tesis menyampaikan pula anallsa sederhana mengenai Good Forestry Governance yang dapat bersinergi dengan Otonomi daerah itu sendiri. Merupakan sumbang pemikiran bagi daerah terhadap berbagai konflik kepentingan yang terjadi sepanjang penerapan otonomi daerah.

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Frequency which happened in relative short-time in the regulation of luxury goods classification and tariff on implementing Tax on Luxury Goods (PPnBM) Collection shows existing effort maximally from the Directorate General of Tax to determine luxury goods classification which will be imposition of Tax on Luxury Goods (PPnBM) in the certain tariff so that the objective of Tax on Luxury Goods (PPnBM) imposition can be reached optimally, in accordance with consideration that each alteration of government regulation: in context to give more law certainty and justice". The happen of development of Tax on Luxury Goods (PPnBM) collection objective as mentioned in the explanation memory of Article 5 Regulation of Value Added Tax (PPN) 1984 that probably it can be contradiction each other in the implementation. Therefore in the development have happened several alterations of classification for taxable goods which classified luxury also tariff level developing of Tax on Luxury Goods (PPnBM) which purposed to fulfill the objective of Tax on Luxury Goods (PPnBM) collection. If be monitoring the alteration of taxable goods classification which classified luxury that is purposed to the objective of accepting achievement so can cause the characteristic movement of goods which mentioned Luxury. Based on the detail explanation as mentioned above so basic problems can be formulated such the following questions: a. Is the Taxable Goods (BKP) classification which classified luxury at the present excluded Tax on Luxury Goods (PPnBM) imposition to the goods which known by characteristic not in the luxury goods ? b. Is the classification selectively on items of luxury Taxable Goods (BKP) and Tax on Luxury Goods tariff as the way to determine optimal achievement of accepting objective and other objectives which covering the justice creation in Value Added Tax (PPN) burden (Regressive Effect Reduction of Value Added Tax (PPN) burden), and the control of Consumptive Pattern on Taxable Goods which classified luxury ? c. Is the alteration of Taxable Goods classification which classified luxury mentioned will be administration burden ? and, is better not doing the system change of tax imposition in the relation to cover the weakness of regressive Value Added Tax (PPN) ? The objective of this written is as the research to purpose for answering several questions as follow : 1) Is the Taxable Goods (BKP) classification which classified luxury at the present excluded Tax on Luxury Goods (PPnBM) imposition to the goods which known by characteristic not in the luxury goods?. 2) Is the classification selectively on items of luxury Taxable Goods (BKP) and Tax on Luxury Goods tariff as the way to determine optimal achievement of accepting objective and other objectives which covering the justice creation in Value Added Tax (PPN) burden (Regressive Effect Reduction of Value Added Tax (PPN) burden), and the control of Consumptive Pattern on Taxable Goods which classified luxury? 3) Is the alteration of Taxable Goods classification which classified luxury mentioned will be administration burden ? and, is better not doing the system change of tax imposition in the relation to' cover the weakness of regressive Value Added Tax (PPN) ? Through this research, wished to able to get the existing significant practice and academic as follow : 1. Significant Practice, as the input to government in order to the administration of sales tax collection system on taxable goods which classified luxury mentioned is more appropriate with its collection objective and not difference from characteristic of taxable goods which classified luxury. 2. Significant academic, collecting the empirical data which can give the contribution to department of academic administration knowledge, especially to administration of tax policy in order that can be more developing and be used for further research. This research uses the method of qualitative analysis description to be able to answer the objective of this research. The result of this research shows that regulation regarding to Taxable goods classification which classified luxury still contain that there is taxable goods known by characteristic not as luxury goods. Regulation of luxury goods classification tends changing to follow the value of money development and public economic so that it will be the permanent burden administration. Optimal objective achievement of Tax on Luxury Goods (PPnBM) imposition is reached by harmony achievement on each objective of Tax on Luxury Goods imposition so not just priority to the side of accepting achievement only. Optimum point can not determine because no exact measurement of each objective variable mentioned.

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Tax revenue is the biggest source of domestic fund resulted from national productivity for the self-financing of development, government programs, income distribution and indeed a boosting device of investment. Indonesian tax ratio of only 13,6% from GDP indicates a great deal of tax revenue potential. Income tax giving the largest tax contribution of IDR133.967 trillion or 49% of overall tax revenue shows the fact that taxing from taxpayers income is surely a great prospect and will keep on increasing. Taxing on capital income namely tax on interest, rent, dividend, and royalty, is flourishing nowadays due to the fact that lots of spare fund from the community are invested in financial instruments such as in money market, stock, property or direct investment. Self assessment system should be followed with a wide range of controlling function and tax audit to enhance taxpayers acknowledgment and awareness in calculating and reporting their owned tax return fairly and accurately. There is a drive in taxpayers' mind to undertake ways in the effort to reduce their tax compulsion or to avoid being taxable through such a way in the vein of related party transaction occurred in a unfair priced transaction conflicting the arm length transaction. in the end, tax is reduced and country's revenue is gone. The ultimate challenge is on how the tax officers would be able to detect, investigate and make corrections to such transactions supported by the regulating laws that cover the issue so that development fund can be saved and taxpayers become more compliant. Directorate General of Tax itself does have the standard for auditing related-party transaction, but in the field, failures happen to tax such transactions. Globally, the main issue of the thesis is that though taxpayers are given the trust to determine their owned tax obligation, still mistakes and fraud exist in the expense of country's revenue. The ongoing tax audit fails to detect and to put right capital income transactions in related-party scheme. There are triggering factors why such cases take place and the impacts are downbeat especially to the tax generating process. Theoretical framework of the thesis is the ground concept of controlling. Controlling is a process to observe and make sure that prior plan is achieved. Without a sound control, the national budget will hardly be fulfilled and overall tax system will not function as designed. The monitoring of taxpayer compliance is a part of national tax system. The foundation of tax audit is the prevailing conflict of interest between taxpayer and tax officer in calculating the tax payable and as a consequence of self-assessment model applied. Research methods include the research type namely analytical descriptive type using field data to be approached by theoretical and lawful comparability, and compiling data technique that covers library research and field research. Library research is conducted through the search of ground theory, literatures, and set of laws, as the field research covers the search of tax audit report, findings of related cases using purposive sampling method, and field interview with the tax auditors and supervisors in charge. The finding is that there is a tendency in tax audit to miss detecting and correcting capital income transaction involving related-party taxpayers. Such phenomenon has strong reasons and causes destructive impacts. The research conclusions are, firstly: there are triggering factors to those undetectable capital income transactions involving related-party taxpayers, namely: overlooking such transactions by tax officers, inadequate audit time allotment, no specified regulations ruling the issue, unfortunate use of jurisprudence, lack of convincing compatible data, downside of tax officers audit capability, lack of detailed supervision, and no vigorous commitment to implement harsh penalty to the delinquents. Secondly, undetectable capital income transactions involving related party taxpayers causes quite severe impacts, especially to the loss of tax potential revenue, else are the misuse of jurisprudence as referral, the spread of tax avoiding spirit in form of tax planning, and ungovernable tax law enforcement due to the lack of thorough control and harsh penalty. Suggested solution to the problem is by eliminating or .at least reducing the triggering factors of the undetectable capital income transactions involving related-party taxpayers, by: implementing the assessing technique of tax audit and the use of pre-analysis to detect such scheme, allotting much more effective time to the tax audit process, improving ruling regulations, compiling and providing strong compatible data, enhancing officers capability, performing much better control and review, and erecting harsher penalty.

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Penelitian ini dimaksudkan untuk menjawab pokok permasalahan mengenai Bagaimanakah penerapan sanksi pidana oleh Direktorat Jenderal Pajak dalam melakukan penegakan hukum terhadap wajib pajak yang melakukan tindak pidana di bidang perpajakan, apakah sanksi pidana perpajakan bersifat shock therapy dan apakah implikasi sanksi tersebut kepada kepatuhan Wajib Pajak.

Metode yang digunakan dalam melakukan penelitian ini adalah melalui pendekatan kualitatif. Penelitian ini dilakukan berdasarkan hasil wawancara dengan para informan yang terkait dengan sanksi pidana ini antara Iain dari Wajib Pajak, Konsultan Pajak dan Fiskus yang mewakiii pemerintah.

Hasil dari penelitian ini menjelaskan mengenai sanksi pidana yang berlaku di Indonesia ini penerapannya masih sangat Iambat atau belum optimal dan pada dasarnya Wajib Pajak sebenamya takut dengan sanksi pidana perpajakan apabila diberlakukannya sanksi pidana ini secara tegas. Pengaruh sanksi pidana terhadap kepatuhan yaitu apabila dilihat dari hasil analisa pnelitian tidak memberikan pengaruh yang signifikan.

Kesimpuian dari hasil dalam penelitian ini adalah bahwa Direktorat Jenderal Pajak tidak konsisten dalam menerapkan sanksi pidana ini, hal ini disebabkan oleh DJP sendiri lebih menitikberatkan kepada Sanksi Administrasi, selain itu rnasih terdapat hambatan juga di kurang profesionalnya aparat pajaknya itu sendiri, koordinasi yang lemah antar lembaga yang menangani tindak pidana pajak dan juga administrasi pajak serta sistem informasi yang belum baik di Direktorat Jenderal Pajak.

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This research is meant to respond to the substance of problem regarding implementation of criminal sanction made by the General Directorate of Taxation in preserving law upon taxpayer committing felony in taxation, whether the sanction meant as shock therapy and what is the implication of the sanction toward taxpayer compliance.

Method used in this research is qualitative approach. The research is made based on interviews with informer related to criminal sanction such as taxpayers, tax consultants, and Fiskus representing government.

The result of the research explained the criminal sanction applied in Indonesia and its implementation which is still very dawdling and not optimal, whereas the taxpayer in fact is atiaid of the criminal sanction related. The influence of criminal sanction toward tax-compliance showed by research result illustrated no significant influence.

The research concludes that the General Directorate of Taxation is not consistent in implementing the sanction. This is caused where DIP itself tend to focused on administration sanction as well as other obstacles in the lack of professionalism of tax enforcement units, weak coordination between tax-related-institution and tax administration and information system that is not solid yet.

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Task and responsibility tax representative and tax authority in fulfilling tax obligation is sometimes alike with tax representative which is represented or the one that authorized. The main problem of research in interrogative sentence form, namely, is : How big is the influence of responsibility between representative and tax authority in fulfilling lax obligation? The objective is to know main problem of research hypothesis, namely : First : Is it predicted that responsibility of representative and tax authority has positive influence in fulfilling tax obligation of tax payer? Second : ls it predicted that there is a significant correlation between representative responsibility and tax authority in fulfilling tax obligation of tax payer?

Tax law or fiscal law is formulated as : A whole of rules that covering government authority to withdraw someone?s wealth and return to public through government cash office, so that, it becomes a part of public law that regulates connection of law between country (government) and people (public) and institutions (of law) that has obligation to pay tax. Obligation is a must to take a certain steps, pay tax, lbr example, and obey the rules to respect other people. Personal responsibility and in-line of tax obedience is able to be meant as an individual obligation in-line on behalf of him/herself in fulfilling the tax obligation according to tax rules and regulation, as a consequency of rights? got to that person individually of subject and object of tax.

Appearance of representative is might be born by an agreement and might be born by regulation Giving authority can be made specific as one purpose only or more and giving authority in general as an arrangement activity only. The representative meant here is covering representative based on regulation as parents or relative according to regulation representing children under their authority.

The research used qualitative method. Qualitative method with analysis descriptive approach covering theoretical analysis and bibliography study. Research population are PT. Jasprim Dinamika Global and Indonesia tax consultant. Research variable are tax representative and tax consultant as independent variable. Tax obligation fulfilling of tax payer as dependent variable. Data collecting technique to test hypothesis by simple regression formula and correlation coefficient and determinant coefficient.

Calculation result of correlation coefficient is 07338. This correlation coefficient calculation value means the responsibility of representative and tax authority in doing tax obligation of tax payer has a strong positive correlation in fulfilling tax obligation of tax payer. Mentioning of having a strong correlation is because of correlation coefficient value is in coefficient interval of 0.60 to 0.1799. Determinant coefficient of this correlation coefficient is KD = r2 x 100 or 53,85%. The size of representative responsibility and tax authority in fulfilling tax obligation of tax payer which is represented and authorized is 53,85%. The rest is influenced by other factors except the responsibility of representative and tax authority. This case is authomatically as a prove of first hypothesis.

Fcounting8 is actually more, if compared with Ftable therefore a whole variable influence is significant. The second hypothesis of this research can be accepted, in another words that there is a significant correlation between representative and tax authority in fulfilling tax obligation of tax payer. This research globally proves that representative and tax authority has a positive influence in fulfilling tax obligation through the using methods.

Tax authority in doing its working always refers to valid tax regulation. Letter of statement from tax consultant which should be sent/reported at every time accepting tax authority from tax payer, should not be per tax item enclosure, but just enough in once enclosing of copied enclosure at the time of accepting authority from tax payer of each tax service office.

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In order to improving awareness and compliance of taxpayers about their rights and obligations, the understanding about justice from a rule of law and regulation looked into to play an important part in improving awareness and taxpayer compliance. Comprehended level of justice of a rule is hence expected by a taxpayer earn more own awareness and compliance about their obligation of taxation. The target of this research is to analyze the level of justice from an imposition of Tax, which is Income Recognition of bank interest payable write-off, evaluated from principle of taxation justice. In this research, a descriptive analysis method was used by through study of bibliography comparing opinion among experts according to their definition, with rule of law and regulation about Recognition of Income for Bank Interest Payable Write-Off. The evaluation use Model System which assessing a policy by comparing input, Process, and Output of law and regulation policy. From the analyze result, pulled conclusion that rule of legislation of Income Tax about Recognition of Income for Bank Interest Payable Write-Off Do Not reflect principle of justice either through Horizontal and also Vertical, because Income Recognition [of] according to rule of legislation do not in line with taxpayer ability, if compared to Income Recognition from business transaction besides Interest Payable Write-Off. Revising rule Article 4 sentence (1) Law of Number 7 Year 1983 about Income Tax as have been altered last with Law of Number 17 Year 2000 related with Recognition of Income for Bank Interest Payable Write-Off would be able to bring constructive benefit, in the effort to improve level of its justice.