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Abstrak :
The relation between taxation system and tax dispute constitutes an unpreventable phenomenon, there is an opinion saying that with more taxation disputes (objections) indicates the weakness of taxation system mainly Tax Laws and without support by good Tax Administration. The submission of tax objection constitutes a reflection of dissatisfaction from Tax Payer against the stipulation of tax that must be carried out by Tax Payers as their obligation. That based on the existing data there are still sufficiently high figure of submission of tax objection, so that the writer has assumption that there are still many Tax Payers that have negative perception against the implementation of tax imposition. In this investigation, the measurement of perception of Tax Payers against the implementation of tax imposition is taken from Four Maxims Theory from Adam Smith i.e., equality, certainty, convenience of payment and economy of collection. While perception of Tax Payer itself will cause a kind of behavior, where the variable of behavior is measured based on the level of submission of objection. The result of investigation shows that four principles of Four Maxims Theory provide influence to Tax Payers for submitting tax objection. Or in other word, the application of the whole Four Maxims Theory continually will provide influence to the level of submission of objection. Based on the above fact, the writer can make conclusion that if Government really applies this Four Maxims Theory in the implementation of tax imposition, it will provide positive influence to the perception of Tax Payers which means will cause smooth process of tax imposition in Indonesia so that ultimately will provide influence against State's income that is used to implement development program in our Country.

Abstrak :
Rendahnya tingkat kepatuhan perpajakan menjadi masalah serius di beberapa Negara berkembang. Keberhasilan berjalannya sistem self assessment, sangat terpengaruh oleh tinggi rendahnya kesadaran masyarakat terhadap pajak Jika suatu tingkat kepatuhan pajak di suatu negara relatif rendah, yang harus dilakukan pertama kali oleh pemerintah adalah mencari tahu mengapa hal tersebut terjadi. Mencari akar permasalahan yang sebenarnya jauh lebih baik daripada menggalakkan penagihan, tetapi tidak mengimbanginya dengan pelayanan yang memuaskan. Pelayanan seharusnya tidak boleh lagi dilakukan "ala kadar"nya karena akan membentuk citra yang kurang baik, yang pada akhimya akan merugikan pemerintah jika image tersebut ternyata membentuk sikap "tax phobia". Masyarakat sebagai pembayar pajak berhak mendapat Iayanan yang cepat, bersih dan memuaskan. Kualitas pelayanan mempunyai dimensi reliabilitas (Reliability), daya tanggap (Responsiveness), jaminan (Assurance), empati (Empathy) dan bukti fisik (Tangibles). Peningkatan kualitas pelayanan perlu dilakukan secara terus menerus dalam rangka menjaga kepuasan Wajib Pajak. Demikian halnya dengan Kantor Pelayanan Pajak (KPP) Bogor, sebagai kantor pelayanan publik yang berhubungan langsung dengan masyarakat tidak terlepas dari masalah pelayanan. Penelitian mempunyai tujuan untuk mendeskripsikan tingkat kepuasaan Wajib Pajak dalam melaksanakan kewajiban perpajakannya yang diukur dari dirnensidimensi kualitas pelayanan dan untuk mengidentifikasi pengaruh Kepuasan Wajib Pajak atas Pelayanan Kantor Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak. Jumlah sampel dalam penelitian ini, berdasarkan rumus Slovin berjumlah 393 orang. Sedangkan jumlah responden yang mengisi dan mengembalikan kuesioner penelitian ini berjumlah 186 orang. Menurut Sekaran, umumnya tingkat pengembalian kuesioner adalah rendah. Tingkat pengembalian sebesar 30 % dapat dipertimbangkan untuk diterima. Di dalam penelitian ini jumlah responden yang mengembalikan kuesioner sebanyak 186 prang (47,33%). Dengan tingkat pengernbalian kuesioner sebesar 47,33% maka jumlah responden dalam penelitian ini dapat diterima. Sedangkan untuk menentukan anggota sampel penulis menggunakan Convenience Sampling. Kepuasan Wajib Pajak yang ada di Kantor Pelayanan Pajak Bogor dibentuk oleh kelima dimensi pelayanan yaitu Reliabilitas, Daya Tanggap, Jaminan, Empati dan Bukti Fisik. Dari hasil analisis kepuasan Wajib Pajak diperoleh basil, Pelayanan yang ada pada Kantor Pelayanan Pajak Bogor belum memenuhi harapan Wajib Pajak. Hal ini terlihat dari rata-rata harapan Wajib Pajak lebih besar dari rata-rata yang dirasakan Wajib Pajak untuk kelima dimensi kepuasan. Dari kelima dimensi Kepuasan Wajib Pajak, dimensi Empati mempunyai korelasi terbesar terhadap Kepatuhan Wajib pajak dan dimensi Reliabilitas mempunyai korelasi terkeeil terhadap Kepatuhan Wajib Pajak. Dengan demikian Kepuasan Wajib Pajak secara keseluruhan mempunyai pengaruh yang signifikan terhadap Kepatuhan Wajib Pajak.

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Low tax compliance is a matter of serious concern in many developing countries. The success of the self assessment system, depend on high and low of consciousness of people to tax. If level of tax compliance in one state is relative low, the first it is done by government is looking for solution why it happens. To looking for of the root problem which the better than incite the pressing a claim but not equal with satisfaction for servicing. The servicing is not done with careless because it will form the bad image, and at the last will inflicted a loss upon the government if the image will form "tax-phobia". The people as the taxpayers reserve the right, quickly service, clear, and satisfied. Dimension of service quality are reliability, responsiveness, assurances, empathy, and tangibles. Raising the service quality must do continuous to keep the taxpayers satisfaction. Thus, in Bogor of Tax Office Service, as the public service office has direct relationship with the taxpayers are not apart from the service problem. This research has goals to description the level of taxpayers satisfaction will be able to pay their obligation is measured from service quality dimension and identification influence of taxpayers satisfaction on services to taxpayers compliance, The total of samples in this research based on Slovin formula is 393 respondents. But, the totals of respondents who fill and return the questionnaires are 186 respondents. Base on Sekaran's opinion that the return rate of questionnaires is typically low. A 30% of response rate is considered to accept. In this research the total of respondents who return the questionnaires are 186 (47,33%), so the total of respondents in this research can be accepted. While to determine of samples, the researcher used the convenience sampling. Taxpayers satisfaction in Bogor of Tax Office Service is composed from fives dimension of services which are reliability, responsiveness, assurances, empathy, and Tangibles. As result of analysis from taxpayer?s satisfaction, the servicing in Bogor of Tax Office Services has not got good services to taxpayers. This is shown by average taxpayers expectation is more than average taxpayers perceived for the fifth services dimension. From fifth dimension of services, the empathy dimension has greater correlation to taxpayer?s compliance and the reliability dimension has smallest correlation to taxpayer?s compliance. So, taxpayer?s satisfaction has influence very significant to taxpayer?s compliance.

Abstrak :
With the changes of the lax collection system from an official assessment system to a self assessment system in 1996, the inspection of the tax obligation of the tax payer become important in order to test the compliance and enforcement of tax regulations. In an effort to support the system and make good taxation procedures in the Great Jakarta, the implimentation of the self assessment system will entrust tax payers to count, calculate, pay and report the amount of tax due according to the taxation regulations. The statistical variables of this research consists of dependen and independen variables. The random variable is the frequency of tax inspection and the non-free variable is the compliance of the hotel as a tax payer with 4 (four) compliance dimensions being the self assessment system, book keeping, inspection and mass deposit. The research took place in South Jakarta Suku Dinas Pendapatan. The method used in this reascarch was the survey of 34 samples of hotel tax payer listed in South Jakarta Suku Dinas Pendapatan_ The tools used in this research to compiles the data was a questionaire given to hotel tax payers with 16 questions. The method of data analysis used to analise the relationship between the random and order variables is of the corellation of the simple regression linear formula, corellation coeffecience and hipotesis test (t-test) at a significant rate a = 5%. The results of this research shows that correlations using simple linear regression analysis, corellation co-efficience and t-tests, describe that inspection has given a positive influence to the compliance of hotel tax payers in implementing tax regulation of self assesment system, book keeping, inspection and mass deposit. Based on this research and to improve the compliance of hotel tax payers in implementing the tax regulations, it is recommend to South Jakarta Suku Dinas Pendapatan to improve the frequency of inspection especially to tax payers who have not been inspected before and increase the number of inspectors and improve the quality of the tax inspector in order to maximize their capabilities.

Abstrak :
Dalam penulisan karya akhir ini penulis juga membahas perlakuan Pajak Penghasilan atas manfaat dan pembayaran dari perusahaan asuransi jiwa. Mengacu pada sasaran sistem perpajakan maka setiap ketentuan perpajakan harus memperhatikan prinsip keadilan dan netralitas (jaminan atas kepastian hukum dalam pemungutan pajak). Metode penelitian yang digunakan adalah metode diskriptif analitis mencakup analisis teoritis melalui studi kepustakaan dan pendapat beberapa pakar perpajakan serta analisis empiris atas kasus-kasus dilapangan melakukan penelitian di Asuransi Bumi Asih Jaya. Analisis yang didapat bahwa ketentuan perpajakan atas manfaat asuransi jiwa yang tersebut dalam Surat Edaran Dirjen Pajak Nomor SE-09/PJ.42/1997 tanggal 23 Juli 1997 bertentangan dengan Undang-undang Pajak Penghasilan Peraturan Pemerintah yang mengenakan Pajak Penghasilan Final terhadap penerima manfaat asuransi jiwa, dan pajak penghasilan atas pembayaran bagian laba dari perusahaan asuransi jiwa kepada para pemegang polis adalah kurang mencerminkan azas keadilan, baik keadilan horizontal maupun keadilan vertikal.

Abstrak :
Skripsi ini merupakan penelitian yang dilakukan untuk menganalisa dampak liberalisasi perdagangan dan kebijakan pajak ekspor terhadap performa ekspor UMKM di Indonesia. Sampel data yang digunakan adalah tahun 2000 hingga tahun 2011 dengan individu yang terdiri 15 sektor industri berdasarkan klasifikasi dua digit ISIC rev. 1968 menggunakan model Fixed Effect. Dalam penelitian ini ditemukan bahwa penurunan hambatan tarif yang dilakukan di era liberalisasi perdagangan tidak memberikan pengaruh terhadap performa ekspor UMKM Indonesia selama tahun penelitian sehingga kebijakan hambatan tarif tidak menjadi prioritas. Dampak nyata akan lebih terasa apabila dilakukan peningkatan pajak ekspor. ...... This thesis is one of the few studies conducted to analyze the impact of trade liberalization on export performance of MSMEs in the Indonesian. The sample data is used from 2000 to 2011 with individuals who comprise 15 industry classifications ISIC rev. 1968 with Fixed Effect model. It was found that reduction in tariff barriers in the era of trade liberalization do not give effect to the export performance of Indonesian MSMEs. The real impact will be felt through the increasing of export taxes.