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"Direktorat Jenderal Pajak (DJP) sebagai salah satu institusi pemerintah di bawah Departemen Keuangan yang mengemban tugas untuk mengamankan penerimaan pajak (negara) dituntut untuk selalu dapat memenuhi pencapaian target penerimaan pajak yang senantiasa meningkat dari tahun ke tahun di tengah tantangan perubahan yang terjadi dalam kehidupan sosial maupun ekonomi di masyarakat. Adanya good governance dan manajemen organisasi yang sehat merupakan prasyarat untuk dapat mencapai keberhasilan dalam melaksanakan tugas DJP secara berkelanjutan, termasuk di dalamnya adalah usaha untuk menjamin proses organisasi yang lebih etis dan transparan.Untuk itu, dalam rangka meningkatkan citra, kerja dan kinerja Direktorat Jenderal Pajak (DJP) menuju ke arah profesionalisme dan menunjang terciptanya Pemerintahan yang baik (good governance), DJP telah melakukan upaya penyatuan arah dan pandangan bagi segenap jajaran DJP yang dapat dipergunakan sebagai pedoman atau acuan dalam melaksanakan tugas baik manajerial maupun operasional. Pedoman tersebut berlaku di seluruh bidang tugas di seluruh unit organisasi DJP secara terpadu yang dinyatakan dalam visi, misi, strategi dan nilai acuan Direktorat Jenderal Pajak yang menjadi pedoman engenai arah yang dituju, beban tanggung jawab, strategi pencapaiannya serta nilai-nilai sikap dan perilaku aparat.Berdasarkan uraian di atas, maka terdapat penyesuaian terhadap sistem dan pelayanan yang baru pada Kanwil DJP Jakarta Khusus dengan menerapkan sistem administarsi perpajakan modern maka sejauh mana pengaruh antara sistem administrasi perpajakan modern terhadap kinerja Direktorat Jenderal Pajak yang dapat mendorong peningkatan kemandirian dan penerimaan pajak. Tujuan penelitian ini untuk menjelaskan dan menguraikan sistem pemungutan pajak dengan menggunakan sistem administrasi perpajakan modern yang profesional dan mengatahui sejauh mana pengaruh antara Sistem Administrasi Perpajakan Modern dengan Kinerja DJP. Sedangkan metode penelitian yang digunakan dalam penulisan tesis ini adalah metode analisis regresi linier, dengan teknik pengumpuian data berupa studi kepustakaan dan studi lapangan. Analisis yang dilakukan bersifat analisis kuantitatif. Dari analisis diketahui terdapat hubungan antara Sistem Administrasi Perpajakan Modern dengan Kinerja Kanwil DJP Jakarta Khusus yaitu sebesar 0,771. Sedangkan besar pengaruh dari Sistem Administrasi Perpajakan Modern terhadap Kinerja Kanwil DJP Jakarta Khusus adalah sebesar 0,595 atau 59,5%. Hal ini menunjukkan bahwa penerapan Sistem Administrasi Perpajakan Modern dapat memberikan kontribusi sebesar 59,5% terhadap Kinerja Kanwil DJP Jakarta Khusus sedangkan sisanya sebesar 30,5% merupakan pengaruh dari faktor lain. Nilai koefisien regresi sebesar 0,716 memberikan arti bahwa penerapan Sistem Administrasi Perpajakan Modern mempunyai pengaruh positif terhadap Kinerja Kanwil DJP Jakarta Khusus. Kesimpulan dari hasil penelitian ini adalah Sistem Administrasi Perpajakan Modern mempunyai hubungan dengan Kinerja Kanwil Direktorat Jenderal Pajak Jakarta Khusus yaitu sebesar 0,771. Hal ini menunjukkan bahwa terdapat hubungan yang cukup kuat antara Sistem Administrasi Perpajakan Modern dengan Kinerja Kanwil DJP Jakarta Khusus.Rekomendasi dalam penelitian ini adalah Kantor Wilayah Direktorat Jenderal Pajak Jakarta Khusus hendaknya melakukan evaluasi terhadap sistem tersebut secara terus menerus sehingga dapat memberikan kontribusi yang lebih besar dalam peningkatan kinerja DJP.

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Directorate General of Tax (DGT) as one of Government institution under Finance Department which has a mandatory task in securing Tax Revenue that generally increases from year to year at the condition of changes challenging that happened at social life or economic in public. Existing good governance and healthy organization management is a pre-condition to reach success in running task of Directorate General of Tax (DGT) continuously, including the effort to guarantee more ethic and transparency of organization process.

For the purpose, in the way of raising image, working and suspecting create good governance, DGT has done the effort of way unity and view to DGT staff which can be used as guidance in running the task either management operational at all types of task in all unit of DGT organization in integrity as mentioned at vision, mission, strategy and value of tax General Directorate as a guidance about way of destination, portion of responsibility, achieving strategy and value of attitude and aptitude of staff.

Based on the above description, there will be adjustment to system and new service at DGT District Office Specific Jakarta by applying modern an administration system, therefore, how far is the influence between modern an administration system to work-perform Directorate General of Tax which is above support raising of independence and tax revenue.

The aim of this research is to explain and analyze tax-connecting system by using modern tax administration system professionally and knowing how far is the influence between modern tax systems to work-perform of DGT. While research method used in writing this thesis is linear regression analysis method, through data collecting technique of bibliography study and field study. And analysis character is quantitative analysis.

From the analysis, it is known that there is correlation of Modern Tax Administration System with work-perform of DGT District Office Specific Jakarta of 0.771. While influence value from Modern Tax Administration System to work-perform of DGT district Office is 0.595 or 59.5%. In this case shows that Modern Tax Administration system application could give contribution of 59.5% to work-perform of DGT District Office while the rest of 30.5% is the influence of other factor. Regression Coefficient value is 0.716 shows that Modern Tax Administration System has positive influence to work-perform of DGT District Office specific Jakarta. The summary of this research is that Modern Tax Administration System has correlation with work-perform of DGT District Office of 0.771 shows that here is a quite strong correlation of Modern Tax Administration System with work-perform of DGT District Office Specific Jakarta.

Recommendation in this research is DGT District Office Specific Jakarta should do the evaluation to the system continuously to be able giving more bigger contribution in increasing work-perform of OCT."

"DJP melakukan reformasi administrasi perpajakan untuk meningkatkan pelayanan perpajakan, antara lain melalui pembentukan KPP WP Besar (Large Taxpayer Office, LTO), KPP Madya (Medium Taxpayer Ojice, MT O) dan KPP Pratama (Small Taxpayer Office, STO). Penelitian ini dilakukan di KPP Madya Jakarta Pusat dengan responden para Wajib Pajak yang diambil secara acak. Data dari kuesioner dianalisis untuk mengetahui pengaruh modernisasi administrasi perpajakan terhadap tingkat kepatuhan Wajib Pajak dan persepsi Wajib Pajak atas pelaksanaan modernisasi administrasi perpajakan, menggunakan uji beda yang dilanjutkan dengan analisis diskriminan. Hasii uji beda menunjukkan bahwa modernisasi administrasi perpajakan mempunyai pengaruh signifikan terhadap pola kepatuhan wajib pajak sebelum dan sesudah modernisasi dilaksanakan, sedangkan hasil analisis diskriminan menunjukkan adanya perbedaan persepsi antar kelompok Wajib Pajak di KPP Madya Jakarta Pusat atas pemisahan fungsi pemeriksaan dengan keberatan dan penambahan fasilitas TPT.

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The Directorate General of Tax has reformed the tax administration in order to ir/rorove services in the taxation by among others, Forming Large Taxpayer Office (LTO), Medium Taxpayer Office (MTO), and Small Taxpayer Office (STO). This study is conducted at the Tax Service Office for Medium Companies in the Central Jakarta, whose respondents are any tax payers taken at random. Data resulted from the questioners is then analyzed in order to find out the effect between tax administrative reform to the tax payer compliance and analyzed if tax payer perception by using Sign Test, and continued with Analysis of Discriminant. The results of Sign Test show that reforming the tax administrative will significantly affectly the tax payer compliance before and after reforming. The results of analysis discriminant show that there was difference perception between two group of tax payer at the Medium Taxpayer Office at Central Jakarta for separated function between tax audit and objection, and added facilitation on TPT."

"Perjalanan pelaksanaan reformasi perpajakan di Indonesia tidak hanya terjadi pada tahun 1985 tetapi juga dilanjutkan dengan reformasi perpajakan dalam bidang organisasi Direktorat Jenderal Pajak. Pada dasarnya reformasi administrasi perpajakan yang dilakukan oleh Direktorat Jenderal Pajak pada tahun 1985, 1994, 1997 dan 2000 ternyata belum mengubah struktur organisasi yang lebih ramping tetapi hanya melakukan penambahan seksi dan sub seksi. Kelemahan administrasi perpajakan tersebut disebabkan oleh belum optimalnya upaya reformasi administrasi yang dilakukan khususnya berkaitan dengan reformasi struktur, prosedur, strategi dan budaya sehingga reformasi administrasi yang dilakukan selama ini masih terfokus pada reformasi administrasi dari aspek reorganisasi dengan memperbesar struktur organisasi, memperbanyak jumlah pegawai dan memperbesar jalur prosedur. Untuk menindaklanjuti hal tersebut di atas, pada awal tahun 2002 Direktorat Jenderal Pajak membentuk Kantor Wilayah dan Kantor Pelayanan Pajak (KPP) Wajib Pajak Besar (Large Taxpayer Office) yang merupakan prototype Kantor Wilayah dan KPP yang modern di masa mendatang. Hal ini menjadi pokok permasalahan dalam penelitian yang dilakukan oleh penulis.Tujuan penelitian ini yaitu menjelaskan dan menguraikan peran sistem administrasi perpajakan modern pada Kantor Pelayanan Pajak Wajib Pajak Besar Satu dalam upaya meningkatkan kepatuhan Wajib Pajak. Metodologi penelitian yang digunakan dalam penulisan tesis ini adalah metode deskriptif analisis, dengan teknik pengumpulan data berupa studi kepustakaan dan studi lapangan. Analisis yang dilakukan bersifat analisis kualitatif dan kuantitatif. Dari analisis diketahui pada tahun 2004 telah ditetapkan 9 (sembilan) Wajib Pajak patuh yang berhak memperoleh pengembalian pajak melalui penerbitan Surat Keputusan Pengembalian Pendahuluan Kelebihan Pajak. SPPP Selesai yang telah dilaksanakan oleh KPP Wajib Pajak Besar Satu sebanyak 200 atau sebesar 61,7% dibandingkan dengan SPT yang masuk. Persentase SPPP yang terbit dengan SPPP yang selesai sebanyak 82,6% (200 berbanding 242). Hal ini cukup efektif mengingat penyelesaiannya sangat besar yaitu di atas 70%. Petugas Pemeriksa Pajak atau Fiscal dapat menyelesaikan maksimal 15 SPPP dalam satu tahunnya. Hal ini mengindikasikan bahwa setiap bulannya minimal setiap Petugas Pemeriksa Pajak dapat menyelesaikan 1 laporan hasil pemeriksaan pajak. Hasil tambahan penerimaan dari pemeriksaan terhadap kepatuhan Wajib Pajak KPP Wajib Pajak Besar Satu Tahun 2003 adalah sebesar 9,2% dibandingkan dengan total penerimaan pajak.Kesimpulan dari hasil penelitian ini adalah Pelaksanaan sistem administrasi perpajakan modern mempunyai keunggulan dan perbedaan yang sangat besar. Adanya pemisahan fungsi yang jelas antara fungsi pelayanan, pengawasan, pemeriksaan, keberatan dan pembinaan.Saran dalam penelitian ini adalah dengan adanya penyesuaian terhadap struktur dan fungsi organisasi pada KPP Wajib Pajak Besar Satu, peran sistem administrasi perpajakan modern perlu ditingkatkan lebih optimal tanpa melupakan aspek penegakan hukum disertai dengan peningkatan sumber daya pemeriksa baik dari segi kuantitas dan kualitas.

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Tax reform application period in Indonesia is not only held in 1985 but also continued by tax reform in organization section of tax directorate general. Basically, tax administration reform executed by Tax Directorate General in 1985, 1994, 1997 and 2000, in fact, it has not been changed to make simpler of organization structure but just adding sections and sub sections. Those tax administration weaknesses because of not optimizing effort of administration reform execution, especially relating to structure reform, procedure, strategy and culture, there for administration reform recently still focusing on administration reform from reorganization aspects and enlarging organization, structure, enlarging quantity of employees, and enlarging procedure line.

To follow the up at beginning of year 2002 tax directorate general formed district office tax service office (ISO) of large taxpayer office as prototype of modem district office and tax service office (TSO) in the future. It becomes a prime case in the research, which is being done by the author. The aim of research is explaining and analyzing the role of modern tax administration system at large taxpayer office one in the way of improving taxpayer compliance.

Research methodology used in writing the thesis is analysis descriptive method, by data collecting technique through bibliography study and field study. Analysis characteristics are qualitative and quantitative analysis.

From the analysis is known that in 2004, the LTD One has determined 9 golden Taxpayers who are given an exclusive right to claim tax refund without prior audit by the issuance of Decision Letter on Prepayment of Refund. Completed SPPP, which has done by large taxpayer office one, is 2000 or equal to 61,7% compared with in coming SPT. SPPP percentage issued with SPPP completed is 82,6% (200 compared with 242). It is quite effective reminding that is a very big finalization to reach above 70% tax audit officer or Fiscal could finish maximum 15 SPPP in each year. It identifies that each month of each tax audit office could finish minimum I report of tax audit result. Revenue additional result from auditing to tax payer compliance at large taxpayer office one in 2003 is 9,2% compared with total of tax revenue.

The summary of research is about implementing modem tax administration system has very big superiorities and differences. There are very clear function separations among service function, controlling, auditing, complaining and developing.

Suggestion in the research one by adjusting to structure and organization function to tax service office of large tax payer office one, role of modem taxpayer administration system need to improve more optimum without eliminating law. Upholding aspects as long with audit human resources improvement, withes at quantity and quality side."

"Kepatuhan wajib pajak dalam membayar pajak masih jauh dari harapan. Hal ini terbukti dari tingkat tax ratioyang masih rendah, yaitu sebesar 10.3%. Untuk itu, pemerintah melakukan reformasi perpajakan untuk perbaikan dan perubahan mendasar dalam penggunaan tekonologi dan informasi, serta memperbaiki kualitas sumber daya manusia dalam rangka meningkatkan kepatuhan wajib pajak. Di samping itu, pemerintah juga menggalakkan beberapa program lain, seperti peningkatan kualitas pelayanan, sosialisasi pajak, dan pemberian sanksi bagi WP yang melanggar aturan perpajakan. Dengan adanya berbagai program pemerintah tersebut, penulis ingin mengetahui program mana sajakah yang berpengaruh secara signifikan dalam meningkatkan kepatuhan wajib pajak. Dengan demikian, program tersebut dapat menjadi fokus utama dalam menangani permasalahan perpajakan, khususnya dalam rangka peningkatan kepatuhan wajib pajak. Penelitian ini dilakukan untuk menganalisis pengaruh modernisasi sistem administrasi perpajakan, kualitas pelayanan, sosialisasi pajak, pengetahuan mengenai pajak, dan sanksi perpajakan terhadap kepatuhan wajib pajak. Penelitian kuantitatif dilakukan pada 107wajib pajak se-Jabodetabek dengan menggunakan kuesioner yang telah diuji validitas dan reliabilitasnya. Responden penelitian ini didominasi oleh laki-laki, dengan sebagian besar termasuk dalam kelompok usia remaja. Pendidikan terakhir responden didominasi oleh Sarjana dengan pekerjaan sebagai karyawan. Domisili responden terbanyak di Jakarta. Modernisasi sistem administrasi perpajakan, kualitas pelayanan, sosialisasi pajak, pengetahuan mengenai pajak, dan sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, baik sendiri maupun secara simultan. Modernisasi sistem administrasi perpajakan, kualitas pelayanan, sosialisasi pajak, pengetahuan mengenai pajak, dan sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak.

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Taxpayers compliance is still far from expectations. This is proven by the tax ratio that is still low, which is 10.3%. To that end, the government has carried out tax reforms for fundamental improvements and changes in the use of technology and information, as well as improving the quality of human resources in order to increase the needs of taxpayers. In addition, the government also promotes several other programs, such as improving the quality of tax services, tax sosialization, and sanctions for taxpayers who require taxation rules. With the various government programs, the authors want to know which programs are important in increasing taxpayer obligations. Thus, the program can become the main focus in taxation settlement, specifically in the framework of increasing the taxpayers compliance. The aim of this research is to analyze the effect of the modernization of the tax administration system, service quality, tax socialization, tax knowledge, and tax sanction on taxpayer compliance. Quantitative research is conducted on 107 Jabodetabek taxpayers using a questionnaire that has been tested for validity and reliability. The respondents of this study were dominated by men, with most of them in the adolescent age group. The last education of the respondents was dominated by Bachelor with employment as an employee. Most of the respondents are in Jakarta. Modernization of the tax administration system, service quality, tax socialization, tax knowledge, and tax sanctions have a positive and significant effect on taxpayer compliance. Modernization of the tax administration system, service quality, tax socialization, tax knowledge, and tax are positive and significant to the taxpayers compliance.

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"Establishment of modern tax office is part of efforts to increase tax revenues through increase in publics' trust to the tax administration system. Meanwhile tax audit is carried to identify whether the Taxpayer has performed their taxes obligation according to legislation. This research will test the effect of establishment of modern tax office. The test is to identify whether the effect of both independent variables are carried out jointly or partially. This research adopted survey method, carried out by disseminating questionnaires to three respondent groups namely: Taxpayer, tax consultant and tax officer. Sampling method used was non-probability sampling, namely incidental sampling technique. Data gained were analyzed by using double regression. Data analysis already carried out indicates that there is significant effect of variable of establishment of modem tax office and tax audit on tax revenues attainment program, both jointly and partially. Comparison of both independent variables of this research indicates that the establishment of modern tax office has greater effect than the tax audit.

Based on this research finding, it is recommended that in the subsequent research, test should be made other variables that may affect variables of tax revenues attainment program. Other variables presumably having effect are among others: macro economic situation, socialization by the Directorate General of Taxes, perception to benefit of paying taxes etc. Based on this research finding, it is also recommended that in application at field, it is necessary to pay greater attention to aspects of increase in tax audit effectiveness. This recommendation is based on the research revealing that tax audit's contribution is not yet as great as that provided by the establishment of modern tax office. There should be greater attention to tax audit aspect, to increase compliance of the Taxpayer in performing their taxes obligation. Increase in compliance of Taxpayers will provide more optimum implementation of tax revenues attainment program."

"Penelitian ini bertujuan untuk mengetahui pengaruh dari inclusive leadership, dan job crafting terhadap work engagement, sekaligus menguji peran mediasi person-job fit. Data yang digunakan dalam penelitian ini adalah data primer yang dikumpulkan melalui survei secara online dari 376 pegawai Direktorat Jenderal Pajak, Kementerian Keuangan, yang berkantor di provinsi DKI Jakarta. Data tersebut dianalisis secara kuantitatif menggunakan Structural Equation Modeling (SEM) dengan perangkat lunak Lisrel untuk mengetahui hubungan antarvariabel. Dari hasil penelitian ini dibuktikan bahwa pengaruh positif inclusive leadership terhadap work engagement, dan job crafting terhadap work engagement. Selain itu, dibuktikan juga pengaruh positif person-job fit terhadap work engagement, pengaruh positif inclusive leadership terhadap person-job fit, serta pengaruh positif job crafting terhadap person-job fit. Sedangkan dalam analisis peran mediasi, ditemukan bahwa person-job fit memediasi secara parsial hubungan antara inclusive leadership terhadap work engagement. Selain itu, dibuktikan juga person-job fit memediasi secara parsial hubungan antara job crafting terhadap work engagement. Hasil penelitian ini adalah untuk membangun perhatian organisasi terkait penciptaan work engagement guna menghadapi perubahan organisasi terutama terkait pembaruan sistem inti administrasi perpajakan. Namun dalam penelitian ini memiliki keterbatasan berupa responden belum tersebar secara proporsional, sehingga penelitian selanjutnya dapat menambah responden untuk mencapai proporsionalitas data serta melakukan penelitian dengan mix method untuk mendapatkan hasil yang komprehensif.

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This study aims to determine the effect of inclusive leadership and job crafting on work engagement, as well as examine the mediating role of person-job fit. The data used in this study is primary data collected through an online survey of 376 employees of the Directorate General of Taxes, Ministry of Finance, whose offices are in DKI Jakarta province. The data were analyzed quantitatively using Structural Equation Modeling (SEM) with Lisrel software to determine the relationship between variables. From the results of this study it is proven that the positive influence of inclusive leadership on work engagement, and job crafting on work engagement. In addition, it is also proven that the positive effect of person-job fit on work engagement, the positive effect of inclusive leadership on person-job fit, and the positive effect of job crafting on person-job fit. Meanwhile, in the mediation role analysis, it was found that person-job fit partially mediates the relationship between inclusive leadership and work engagement. In addition, it is also proven that person-job fit partially mediates the relationship between job crafting and work engagement. The results of this study are to build organizational attention regarding the creation of work engagement in order to deal with organizational changes, especially related to updating the core tax administration system. However, this study has limitations in the form of respondents not being proportionally dispersed, so that further research can add more respondents to achieve proportionality of the data and conduct research using a mixed method to obtain comprehensive results."