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Abstrak :
[ABSTRAK
Penelitian ini bertujuan memberi bukti empiris pengaruh fungsi-fungsi pelayanan, konsultasi, dan pengawasan perpajakan yang dilaksanakan oleh Account Representative, baik secara sendiri maupun simultan, terhadap kepatuhan perpajakan Wajib Pajak. Metode penelitian yang digunakan adalah metode campuran. Penelitian dilaksanakan dengan melakukan survei terhadap Wajib Pajak efektif yang terdaftar, Account Representative, dan pejabat terkait pada KPP Pratama Jakarta Kebayoran Lama. Hasil pengujian menunjukkan bahwa hanya fungsi pelayanan yang berpengaruh positif terhadap kepatuhan perpajakan, sedangkan fungsi konsultasi dan pengawasan tidak. Hasil uji hipotesis secara simultan menunjukkan bahwa ketiga fungsi tersebut berpengaruh positif terhadap kepatuhan perpajakan Wajib Pajak.

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ABSTRACT
This study is conducted to provide empirical evidence about influence of service, consultation, and supervision functions of taxation undertaken by the Account Representative, either individually or simultaneously, to the taxpayer's compliance. The research method used is mixed method. The research is conducted by surveying the taxpayer effectively registered, Account Representative, and relevant officials on KPP Pratama Jakarta Kebayoran Lama. The result shows that only service function which has positive influence on tax compliance, while the consultation and supervision functions do not have influence. Simultaneous hypothesis test results show that these three functions positively effect on tax compliance.;This study is conducted to provide empirical evidence about influence of service, consultation, and supervision functions of taxation undertaken by the Account Representative, either individually or simultaneously, to the taxpayer's compliance. The research method used is mixed method. The research is conducted by surveying the taxpayer effectively registered, Account Representative, and relevant officials on KPP Pratama Jakarta Kebayoran Lama. The result shows that only service function which has positive influence on tax compliance, while the consultation and supervision functions do not have influence. Simultaneous hypothesis test results show that these three functions positively effect on tax compliance.;This study is conducted to provide empirical evidence about influence of service, consultation, and supervision functions of taxation undertaken by the Account Representative, either individually or simultaneously, to the taxpayer's compliance. The research method used is mixed method. The research is conducted by surveying the taxpayer effectively registered, Account Representative, and relevant officials on KPP Pratama Jakarta Kebayoran Lama. The result shows that only service function which has positive influence on tax compliance, while the consultation and supervision functions do not have influence. Simultaneous hypothesis test results show that these three functions positively effect on tax compliance., This study is conducted to provide empirical evidence about influence of service, consultation, and supervision functions of taxation undertaken by the Account Representative, either individually or simultaneously, to the taxpayer's compliance. The research method used is mixed method. The research is conducted by surveying the taxpayer effectively registered, Account Representative, and relevant officials on KPP Pratama Jakarta Kebayoran Lama. The result shows that only service function which has positive influence on tax compliance, while the consultation and supervision functions do not have influence. Simultaneous hypothesis test results show that these three functions positively effect on tax compliance.]

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.]

Abstrak :
ABSTRACT
Penelitian ini dilakukan untuk mengetahui pengaruh pengetahuan pajak, kepercayaan pada pemerintah, dan perbedaan gender terhadap persepsi mahasiswa mengenai kepatuhan perpajakan. Penelitian ini bersifat kuantitatif. Metode analisis pengolahan data yang digunakan dalam penelitian ini adalah regresi linear berganda. Metode pengumpulan data yang dilakukan dalam penelitian ini adalah sumber data primer dengan melakukan penyebaran kuesioner, baik cetak maupun secara online. Sampel yang digunakan dalam penelitian ini adalah 170 mahasiswa program D3 Vokasi, S1 Reguler, dan S1 Ekstensi Universitas Indonesia dari berbagai bidang studi. Hasil analisis kuantitatif menunjukkan bahwa pengetahuan pajak berpengaruh negatif terhadap persepsi mahasiswa atas kepatuhan perpajakan, sedangkan kepercayaan pada pemerintah berpengaruh positif dan perbedaan gender tidak berpengaruh pada persepsi mahasiswa atas kepatuhan perpajakan.

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ABSTRACT
This research aims to know the influence of tax knowledge, trust in government, and gender difference to college student s perception about tax compliance. This research is quantitative. Data analysis method used in this research is multiple linear regression. Method of data collection in this research is primary data source by using questionnaires, either printed or online. The sample used in this research is 170 students of Diploma Program, S1 Reguler, and S1 Extension Porgram of Universitas Indonesia from various fields of studies. The result of quantitative analysis indicates that the tax knowledge has a negative effect on the students perception on tax compliance, while the trust in the government has a positive effect and the gender difference has no effect on the students perception on tax compliance.