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"Untuk pertama kali reformasi PBB ditangani secarakomprehensif di KTT PBB 14-I6 September 2005. KTTini juga membahas pelaksanaan Millennium DevelopmentGoal's yang dicanangkan pada KTT Millennium 2000.KTT menghasilkan dokumen akhir yang dinamakan?2000 World Summit Outcome? mencakup masalah-masalah utama dan langkah-langkah konkrit tentangrefonnasi PBB, al.: reformasi di bidang pembangunan,perdamaian dan keamanan kolektif penggunaan kekuatan,terorisme, pembentukan Peacebuilding Commission,tanggung jawab untuk melindungi penduduk dari genosida("responsibility to protect?), kejahatan perang,pembersihan etnis atau ethnic cleansing dan kejahatanterhadap kemanusiaan, serta reformasi Majelis UmumPBB, Dewan Keamanan, Dewan Ekonomi dan Sosial,pembentukan Dewan HAM, reformasi Sekretariat danamandemen Piagam PBB. Keberhasilan ini tidak dapatmenutup kekcewaan banyak kalangan anggota PBB,termasuk Indonesia. Kekecewaan tersebut disebabkan olehkegagalan KTT dalam menyetujui langkah-langkahreformasi yang penting seperti penambahan keanggotaanDewan Keamanan, komitmen total negara maju untukmencapai target 0.7 % dari GNP untuk ODA, dan langkah-langkah menuju non-proliferasi senjata pemusnah masaldan perlucutan senjata. Namun kegagalan ini tidak lepasdari realita politik di kancah intemasional yang dihadapioleh PBB."

"Penelitian ini bertujuan untuk mengetahui pengaruh kebijakan pengalihan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2) dan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) terhadap penerimaan PBB dan BPHTB Kabupaten/Kota di Indonesia. Analisis dilakukan dengan menggunakan data panel fixed effect selama periode 2006-2019. Hasil penelitian menunjukkan, kebijakan pengalihan PBB P2 tidak berpengaruh signifikan meningkatkan penerimaan PBB Kabupaten/Kota sedangkan kebijakan pengalihan BPHTB berpengaruh signifikan meningkatkan penerimaan BPHTB Kabupaten/Kota di Indonesia. Variabel kontrol yang turut mempengaruhi penerimaan PBB dan BPHTB yaitu PDRB per Kapita, Kepadatan Penduduk, dan Kemiskinan. Selain itu, daerah penghasil Sumber Daya Alam Migas dan Panas Bumi terbukti mendapatkan penerimaan PBB yang lebih tinggi dibandingkan daerah bukan penghasil. Daerah Pemekaran Wilayah juga terbukti mendapatkan penerimaan PBB dan BPHTB yang lebih tinggi dibandingkan daerah yang tidak mengalami pemekaran wilayah.

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This study aims to determine the effect of the devolution of Rural and Urban Land and Building Tax (PBB P2) and Land and Building Rights Acquisition Fees (BPHTB) on the Revenues of PBB and BPHTB of District and City in Indonesia. The analysis was carried out using fixed effect panel data for the period 2006-2019. The results showed that the P2 PBB devolution had no significant effect on increasing District/City PBB revenues, while the BPHTB devolution had a significant effect on increasing District/City BPHTB revenues in Indonesia. Control variables that also affect PBB and BPHTB revenues are GDP per Capita, Population Density, and Poverty. In addition, regions producing Oil and Gas and Geothermal Natural Resources are proven to receive higher PBB revenues than non-producing regions. Regions with regional expansion have also been shown to receive higher PBB and BPHTB revenues than regions that did not experience regional expansion."

"Land and building tax is about society. In this tax not only about acceptance but include politics and publics issue. Land and building tax is the central tax which the majority allocation acceptance is used to local government for developing their area. The realization of the revenue of land and building tax in 2003-2007 had increased every year. The amount of the tax had always exceeded the target from the central government of DKI Jakarta. This research based on the new paradigm in tax?s theories, that is ?reducing the tax gap: the illusions of pain free deficit reduction?, who is told by Eric Toder. This research is focused on tax?s internal conditions, which determine the tax potential loss. The factors are nonfilling gap, underreporting gap and underpayment gap.

The method which was used in this research was qualitative method that had the character of descriptive research. It was a method that produced descriptive data, gathered from written and oral information from people and observed acts. This approaching instructs to background and individual intactly. This research is expected to know how to calculate estimated tax gap of land and building tax in the city of DKI Jakarta in 2003-2007, how its problems and how its solutions in order to optimalized acceptance potency.

This research concludes that the tax gap factors were statistically significance influence the total acceptance in land and building tax of DKI Jakarta in 2003-2007. The average estimation of land and building tax potency in DKI Jakarta was Rp.1.378.140.734.645,67 but the real acceptance just Rp.1.171.131.102.370,40 (84,95%). There is tax gap in that acceptance which was Rp.207.009.632.275,27 (15,05%) with composition Rp.15.776.913.158,26 (1,14%) for non-filling gap, Rp.181.525.320867,41 (13,17%) for underreporting gap and Rp.9.707.398.249,60 (0,74%) for underpayment gap. This calculation is just estimation number which is observed by research in the society. This acceptance influence other factors of land and building tax in DKI Jakarta.

Therefore, this research concluded that the tax?s internal and external conditions was very influence in optimalization land and building tax potency by the tax gap management. The researcher recommended that government should used tax potency and acceptance realization in order to optimalized acceptance potency. And renewing the tax payer?s data and the object of this tax and do the sanction execution expressly for people who impinge the taxation regulation."