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Abstrak :
ABSTRAK
Self assessment merupakan metode pemungutan pajak yang diterapkan pada sistem perpajakan Indonesia. Pajak Bumi dan Bangunan (PBB) belum sepenuhnya menganut sistem ini karena Wajib Pajak (WP) belum mempunyai hak untuk menentukan harga jual tanah yang dimilikinya. Hak WP hanya sampai pada penentuan luas, letak, bentuk dan lokasi tanahnya saja, sementara Pemerintah yang menentukan harga jual tanah itu berdasar pada ketentuan yang dibuat berdasarkan penelitian dan dugaan. Penulis berpendapat bahwa dalam hal penentuan NJOP, UU Nomor 12 Tahun 1985 dan UU Nomor 12 Tahun 1994 masih menggunakan sistem campuran antara "self' dan ?official assessment".

Penelitian ditujukan untuk membuktikan adanya jalan keluar terhadap kesulitan pemerintah dalam mempercayakan penentuan NJOP kepada Wajib Pajak dengan cara pengedaran questionaire kepada KPPBB dilima wilayah Kotamadya di Daerah Khusus Ibukota JakartaRaya. Data Wajib Pajak diambil dari Surat Keberatan yang diajukan Wajib Pajak kepada KPPBB dan telah dijawab aleh KPPBB.

Hasil penelitian menunjukkan bahwa surat keberatan yang diterima KPPBB sangatlah sedikit sehingga dapat disimpulkan bahwa penentuan NJOP oleh pemerintah telah adil dan secara umum dapat diterima oleh Wajib Pajak, bahkan terbuka kemungkinan untuk meningkatkan pendapatan pemerintah dari sektor PBB ini. Selain itu ditemukan data tentang adanya hubungan antara banyaknya Surat Keberatan dengan penghasilan, pendidikan, pekerjaan, umur dan aksebilitas tanah Wajib Pajak.

Penulis menyarankan agar pemerintah dalam hal ini BAPPEDA, Dinas Pekerjaan Umum dan Dinas Pendapatan Daerah bersama Wajib Pajak dan penilal independen menuntukan kebijakan nilai tanah sebagai acuan untuk NJOP tanah. Perlu adanya konsistensi dalam program daerah pengembangan perumahan agar tidak terjadi tumpang tindih kebijakan antar instansi. Penentuan NJOP dengan melibatkan pihakpihak yang terkait akan menimbulkan rasa adil bagi semua pihak dan tidak menimbulkan banyaknya Surat Keberatan yang mempengaruhi kinerja KPPBB.

Abstrak :
Indonesia sebagai Negara keempat dengan jumlah penduduk terbesar di dunia memiliki masalah dalam pemenuhan kebutuhan rumah tinggal untuk masyaratnya. Untuk mendukung pemenuhan kebutuhan atas rumah tinggal Pemerintah mengeluarkan Peraturan Pemerintah nomor 34 tahun 2016. Dimana dalam Peraturan tersebut Pemerintah pemangkas tarif PPh final dari 5 persen menjadi 2,5 persen dan menambah objek pajak dari hanya atas peralihan hak bertambah juga atas Perjanjian Pengikatan Jual Beli (PPJB). Tujuan penelitian ini untuk melihat dasar pengenaan pajak terhadap PPh final atas PPJB , dimana PPJB mungkin batal sebelum Akad Jual Beli (AJB) sehingga dapat menimbulkan implikasi dari sisi perpajakan. Metode yang digunakan dalam penelitian ini berupa pendekatan kualitatif dengan jenis penelitian deskriptif. Hasil penelitian menyimpulkan bahwa dasar pengenaan pajak terhadap PPh final atas PPJB, yaitu atas penghasilan. Selanjutnya implikasi yang timbul bila PPJB batal dilakukan berupa munculnya pemindahbukuan pajak dan meningkatnya risk of doing business. Saran dari peneliti yaitu pembuatan kebiajakan pajak yang dilakukan oleh pemerintah agar lebih luas cakupannya, tidak hanya bertitik berat pada penjual merupakan developer, namun juga bila penjual merupakan perorangan dimana peralihan hak bukan usaha utamanya. ......Indonesia as the fourth country with the largest population in the world has a problem in meeting the needs of housing for its people. In answering these problems the Government launched a one million house program, which intends to encourage housing development more massively so that people are easier to own a house. To support the program the Government issued Government Regulation number 34 of 2016. Where in this Regulation the Government cuts the final income tax rate from 5 percent to 2.5 percent and adds the tax object from only the increase in right of entitlements also to the Land and/or Building Sale and Purchase Agreement (PPJB). The purpose of this study is to see the tax base on final income taxe on PPJB, where PPJB may be canceled before the increase in right of entitlements (AJB) so that it can have taxation implications. The method used in this study is a qualitative approach with descriptive research types. The results of the study concluded that the basis for imposing tax on final PPhB on PPJB, is income base. Furthermore, there will be implications that arise if PPJB is canceled in the form of the emergence of tax transfer and increased risk of doing business. Suggestions from researchers are the making of tax policies carried out by the government so that they are broader in scope, not only focusing on sellers as developers, but also if the seller is an individual whose rights are not the main business.

Abstrak :
Government funding target from tax sector is increasing year by year, making the Directorate General of Taxes (DGT) do more effort to fulfill the given target. In 2001 the DGT brought out blue print of administration tax reform for middle time, which one of the program is increasing voluntary tax compliance. The program is done through socialization activities, education and taxes service development.

This research accentuated to socialization activities as an effort to give tax knowledge. Doing voluntary tax compliance could be success but from self-assessment system activities. One of socialization types is to give knowledge of taxes.

Chief of the DGT Poernomo to chief consulting of taxes office in meeting at Jakarta said, "...under self assessment system task of the DGT was to give socialization, servicing and controlling which is advance by socialization. Without tax basic knowledge tax payer could have difficulties to fulfill tax obligation. Socialization needs facilities such as family, school, social society, occupation and mass media.

The socialization through mass media could be called as publication. Publication is from latin language that means bringing government information to public. Publication is part of mass communication. Socialization and publication are information bringing, so this research conducts the communication to explain how to do socialization. Communication explains such as how to bring good information, using media, etc.

Voluntary tax compliance as Salamun said started from counting, collecting, paying and reporting. There are 3 main feature approaches to increase voluntary tax compliance (1) classical approach, (2) soft approach, and (3) other approach. Socialization is one type of soft approaches.

The aim of this research is to know how the influence of socialization by DGT through tax payer compliance at DTO of Jakarta Kemayoran. The population at DTO of Jakarta Kemayoran is 18.510 tax payers. Sample comes from Yamane method is 392 tax payers, dividing into 165 corporate tax payers and 227 individual tax payers. Sampling technique uses accidental sampling. Data is analyzed by Product Moment Correlation.

The result points out that the influence of socialization through compliance is 10,4% for corporate tax payers and 8,3% for individual tax payers. Interview with the chief, managers and having internal data DTO of Jakarta Kemayoran points out that audit and collection are giving 11% influence, the rest could be the other factors.

Socialization can be a continuing process for that DGT much more effective if do day by day and involving participation of public central person , religious group, district government, Non Government Organization (NGO), university and other parties which conform in blue print administration reform at 2001.