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Abstrak :
ABSTRAK
Tax-related disputes with the Directorate General of Tax can be settled through the institution of objection, correction of tax assessment and administrative sanction reduction. The institution of objection, for the tax payer has been used within the scope of creating the agreement between the duties and rights of a taxpayer in looking for justice as the motivation of the performance of his/her tax obligation. The role of the institution of objection for the Directorate General of Tax sometimes creates dualism between the realization of tax collection by observing the rights of the tax payer. While tax disputes are inevitable in the interaction between the Taxpayers and the Directorate General of Tax, in the task of securing the state revenue in tax sector. In a line with the increased trends of appealing with the Tax court, this can be an indicator that the institution of objection has not satisfied the taxpayers who bring their tax disputes for settlement. The settlement by the institution of objection at the Directorate General of Tax instance has not given the desired results, therefore must be appealed. So has not The Southern Jakarta Regional Office of Directorate General of Taxes, the increase has been quantitatively and qualitatively filed in the institution of objection as the effort of settling the tax dispute. From the trend of the dossier of objection cases filed within the last two (2) years, the objection with respect to Value Added Tax have dominated the dossiers of objection filed with The Southern Jakarta Regional Office of Directorate General of Taxes. From the entered 636 dossiers of objection, 468 of them have been objection related to Value Added Tax while 96.3% have been rejected by various reasons and major parts of them are being appealed. This research depicts anything that may be the causes of the rejection after the formal and material examination of the dossier of objection by the examiner. In addition to the problems that may arise to the rejection of the objection. This research applies descriptively qualitative method as the approach expected to give comprehensive understanding regarding the institution of objection and the consequences of the implementation of the institution in the settlement of the tax disputes. By case studies in The Southern Jakarta Regional Office of Directorate General of Taxes , one can comprehensively find the roles of the taxpayers in empowering the institution of objection to satisfy the rights of the taxpayer. From this research, depiction may be taken that formal and material examinations have been conducted, however the rejection has still dominated total dossier of objection filed The Southern of Jakarta Regional Office of Directorate General of Taxes. The reasons for the rejection have been based on the examiner is not in agreement with the Taxpayer due to the lack of supporting proper evidences grounding the arguments of the objection. In addition, there have been also examiners who had no nerve to make any decisions since the disputed matters are not regulated in the tax regulation or due to many interpretation of the implementation of the laws. Here, the Directorate General of Tax sometimes prioritizes its interest as an institution authorized to collect or withhold taxes. Not all implementation of the tax regulations in the field can be easily exercises by the taxpayers, can?t it. When such matter arises from the assessment that exceeds the ability of the taxpayer to pay, the taxpayer will take advantages of the institution of objection. Should the Directorate General of Tax reject the objection, the Taxpayer will surely appeal. Appeal requirements and procedures require the taxpayers to be more patient pending the decision of the Tax Court that burdening their financial condition, by the advance payment of the assessed amount of the disputed tax. After the taxpayers win the case at the Tax Court instance, the interest, as the laws may grant, will not immediately be enjoyable by the Taxpayers. Even the Tax Service Office will wait for the demand from the taxpayer regarding the interest. This indicates that not all decision of Tax Court is performed by the Directorate General of Tax. Weak supervision and control of the management may reflect the nonresponsiveness of the Directorate General of Tax toward the rights of taxpayers. Therefore, the Author recommends, that the institution of objection should be managed beyond the Directorate General of Tax to empower this institution proportionally and objectively to distance it from the influence of the duties of the Directorate General of Tax, raising public funds through tax. In addition to the more standardized operational procedures to provide legal certainty, in preceding the objection at the Directorate General of Tax, another recommendation is that the examiners should be filled with more competent human resources on the basis of knowledge on the tax regulations and the more complex development of business sector. So should the interest, better coordination between the Tax Court and the Directorate General of Tax is required, in the form of decision, of payment, of interest incorporated in the appellate decision granting the appeal of the taxpayers, therefore can be enforced entirely without ignoring a standard mechanism in a standard operational procedure.

Abstrak :
ABSTRAK
Tesis ini membahas tentang kapasitas administrasi lembaga otoritas pajak di Indonesia dan Vietnam dalam menjalankan tugas dan fungsinya yaitu memungut pajak. Penelitian ini menggunakan pendekatan postpositivis dengan metode kualitatif. Teknik pengumpulan data dilakukan dengan wawancara dan data sekunder yang dilengkapi dengan artikel, jurnal, media lain yang terkait dengan penelitian ini. Hasil dari penelitian ini adalah bahwa dalam rangka mencapai kebutuhan publik dan penerimaan pajak, otoritas pajak di Indonesia dan Vietnam masih kurang memadai dan diperlukan peningkatan kapasitas dalam mengatur kelembagaan, pengembangan sumber daya manusia dan pengembagan teknologi informasi yang membantu dan memudahkan wajib pajak maupun fiskus menjalankan hak dan kewajiban perpajakannya.

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ABSTRACT
This thesis discusses the administrative capacity of Tax Authorities Institute in Indonesia and Vietnam to perform their duties and function in accordance to fulfill the needs of public. This study is using postpositivsm approach and qualitative method. Data was collected through interviews and secondary data with articles, journals, and other media related to this study. The results from this study is that in order to meet the expectation of public and target for tax revenue, tax authorities in Indonesia and Vietnam inadequate and should increase their capacity in managing the institution, human resource and development of information technology provides the facilities and simplification to taxpayers and tax officer related to their rights and obligation to pay tax.

Abstrak :
Direktorat Jenderal Pajak telah memulai beberapa langkah reformasi administrasi perpajakan yang menjadi landasan bagi tcrciptanya administrasi perpajakan yang modern, efisien, efektif dan dipercaya Wajib Pajak. Dalam penerapan sistem yang baru ini terdapat beberapa perubahan, diantaranya dalam struktur organisasi dan pelayanan. Struktur organisasi yang baru dirancang berdasarkan fungsi bukan jenis pajak. Sedangkan perubahan dalam pelayanan menyangkut penerapan teknologi informasi, misalnya dalam hal Wajib Pajak melakukan pelaporan kewajiban perpajakan. Wajib pajak KPP BUMN terdiri dari seluruh Badan Usaha Milik Negara (BUMN), termasuk anak perusahaan yang penyertaan modal baik langsung maupun tidak langsung dari BUMN Iebih dari 50% (Keputusan Dircktur Jenderal Pajak No. KEP/PJ/2004 tanggal 29 Maret 2004). Penerimaan KPP BUMN cukup signifikan kontribusinya bagi penerimaan Kanwil DJP Jakarta Khusus maupun penerimaan nasional. Pada tahun anggaran 2003, KPP BUMN telah menyumbang sebesar Rp. 26.50 triliun (52,13%) dari Pencrimaan Kanwil DJP Jakarta Khusus yang mencapai Rp. 50.83 Triliun atau sebesar 10.92% dari realisasi penerimaan nasional yang mencapai Rp. 242,6 triliun. Sedangkan untuk tahun 2004 realisasi penerimaan KPP BUMN adalah sebesar Rp. 30,65 Triliun atau 59,80% dari realisasi penerimaan Kanwil DJP Jakarta Khusus, atau sekitar 10,91% dari penerimaan pajak nasional sebesar Rp. 230,8 Triliun. Berdasarkan uraian di atas, maka terdapat penyesuaian terhadap sistem dan organisasi yang baru dalam sistem administarsi perpajakan modern dan sejauhmana efektivitas dan efisiensi pemungutan pajak yang dilaksanakan oleh KPP BUMN serta faktor-faktor apa yang dapat mendorong peningkatan efektivitas dan efisiensi pemungutan pajak. Tujuan penelitian ini yaitu menjelaskan dan menguraikan sistem pemungutan pajak dengan menggunakan sistem administrasi perpajakan modern dan mengetahui sejauhmana efektivitas dan efisiensi pemungutan pajak serta menjelaskan faktor-faktor yang dapat mendorong efektivitas dan efisiensi pemungutan 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. Dari analisis diketahui pada tahun 2003, pertumbuhan penerimaan pajak oleh Direktorat Jenderal Pajak juga diikuti oleh penerimaan KPP BUMN. dan memberikan kontribusi yang cukup besar tiap tahunnya. Pada tahun 2003 kontribusi penerimaan pajak terhadap penerimaan dalam negeri sebesar 71% dan pada tahun selanjutnya naik menjadi 80% atau naik sebesar 9%. Tingginya efektivitas kinerja pemungutan dapat dilihat dari tingginya kontribusi penerimaan bcrdasarkan self assessment yaitu 97% selama dua tahun. Selama dua tahun yaitu 2003 dan 2004 terjadi kenaikan kontribusi per pegawai. Hal ini mengartikan bahwa efisiensi kinerja petugas pajak KPP BUMN mengalami peningkatan yang cukup baik. Kesimpulan dari hasil penelitian ini adalah bahwa rasio penerimaan perpajakan Indonesia terhadap Produk Domestik Bruto sccara umum mengalami perkembangan dari waktu ke waktu. Dapat disimpulkan bahwa reformasi administrasi perpajakan cukup efektif meningkatkan kinerja penerimaan. Saran dalam penelitian ini adalah peranan reformasi perpajakan sangatlah besar peranannya dalam meningkatkan rasio-rasio perpajakan. Diusulkan untuk meningkatkan anggaran Direktorat Jenderal Pajak khususnya KPP BUMN bagi sumberdaya manusianya untuk meningkatkan motivasi kerja.

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The Directorate General of Taxes had begun a several step reform tax administration that becomes basic for create tax administrative modem system, efficient, effective and believe by taxpayers. By applying the new system, there are some changes, among others are in organization structure and service. The new organization structure is designed based on functions, not type of taxes. The change in service involves among others the application of information technology, such as when taxpayers report their tax obligations. Taxpayers registered in TDO SOE consist of all SOEs, including their subsidiaries with direct or indirect ownership more than 50% (the director General Office's decree number: KEP-67/PJ./2004 dated March 29, 2004). The TDO SOE's tax revenue contributes significantly to Special Region's revenue, as well as to national revenue. In the fiscal year of 2003, TDO SOE contributed as much as Rp. 29, 50 trillion, or equals to 52, 13% of Special Region Office's revenue of 50, 83 trillion or equal to 10, 92% of national revenue of 242, 6 trillion. Meanwhile, for the fiscal year of 2004, the revenue realize for TDO SOE is Rp. 30,65 trillion or 59,80% of special region's revenue realize. or equals to 10,9f% of national revenue of 280,8 trillion. Pursuant to the above mentioned there is has a fixed of a new system and organized in tax administrative modern system and how far effectively and efficiently of collection of by TDO SOE and what factor to push that. The goal of the research is to explain and elaborate on how far the tax administrative modem system influences effectively and efficiently of collection and explain the factor can be push there effectively and efficiently. Research methodology and data collecting method use this research is qualitative research method by using descriptive research, to collect data with research library and field research. Analysis data use a qualitative analysis. It is known from the analysis in the year 2003; growth of tax revenue by the Directorate General of Taxes followed by Tax District Office for State-owned Enterprises and gives a big contribution every year. Fiscal year of 2003, contribute of tax revenue to internal revenue of 71% and the next year grow up to 80% or equals grow up to 9%. The high an effective of activities collection can be sec from high of contributes revenue as self assessment is 97% for two years. For two years in 2003 and 2004 had grown up contribute foe employee. This is means that efficiently of activities tax employee TDO SOE had a good grown up. Conclusion of the result is that ratio of Indonesia tax revenue affect to Gross Domestic Product as generally had developed and administration reform had enough effectively increase revenue performed. Suggestion made from this research is the act of tax reform had great contribution in increase of tax ratios. There is a change to increase tax revenue, so that tax revenue can be realized. To get a highly motivation of work, the Directorate General of Taxes especially TDO SOE suggest increase budget.