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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 :
Endless Economic crisis knock over Indonesia since 1997 causing many companies cannot pay for the obligation and the creditor proposed it to be a bankrupt in Commercial Justice. This Condition for Tax General Directorate (DJP) become separate problems, because to the number of Taxpayers which is bankrupt cause DJP losing of Taxpayer and un-billed for tax debt. In bankrupt case there is interesting matter needing careful attention that is existence of different interpretation of Judge of Commercial Justice to the domiciling of tax debt. At the case of PT. ABC Judge of Commercial Justice treat tax debt is equal to commercial debt, whereas at case of PT. XYZ, Judge of Commercial Justice differentiate tax debt of commercial debt so that, it has to pay ahead then the rest of estate divided for the creditor of other commercial. Therefore problem which raised in this research is how domiciling Taxation rule in penalty system in Indonesia and whether there is correlation of synergy between Taxation rule with rights rule and bankrupt bill for debt including tax payable and what effort able to be conducted to harmonize taxation rule with Bankrupt rule. Research method used is descriptive with qualitative approach. From research result obtained result of tax rule that has to domicile as lex specialis in Indonesia law for problem related to tax, while civil law and other public law as lex generalis. But in Bankrupt rule, bankrupt problem is lex specialis, so that has to domicile which is equal strength. So that whether DJP and Commercial Justice stay with rule of each rule which cause UUK (bankrupt rule) with Taxation rule cannot synergize in solution of tax debt for company's bankrupt. Position relating to lex specialis, hence both, that is taxation rule and bankrupt rule is less synergy, this matter seen in case of PT. ABC and PT. XYZ. Judge of Commercial Justice handling the case in different interpretation. In case of PT. ABC Judge of Commercial justice overrule tax and only focusing at Bankrupt rule in order to be billed for tax payable DJP must conduct an effort to many levels of Cassation Appellate Court.While case of PT. XYZ Judge of Commercial Justice overrules the problem of tax from bankrupt problem because tax arranged in Taxation rule, it means that Judge of Commercial Justice pay attention at Taxation rule as lex specialis. The above mentioned can be avoided by adding coherent rule in bankrupt rule that tax has to be differentiated with civil debt and is not in bankrupt scope. In order to have legal force which is jurisprudence remain from Appellate Court decision in case of cassation taxation area was presumably packed into recorrection of other trading law. For example bankrupt problem, Bankrupt rule consist of 308 section only mentioning word " taxation" that is section 113 Sentence (1) letter b, expressing that must be done verification tax debt, without expressing that tax is not civil debt. This matter not explained in explanation of section 113 UUK (bankrupt rule) so that just arise different interpretations or understanding. By equalizing DJP with other creditor make DJP must be at one's feet of bankrupt mechanism, in fact, clearly tax debt is not civil debt so that there must be coherent in UUK that DJP is not creditor and tax debt is not civil debt but obligation of political. In order to conduct activity of collection at once and at the same time Taxpayer showing bankrupt marking, hence DJP need information from Commercial Justice if there is Taxpayer which is processing by application of its bankrupt. It can be made by a kind of MoU (Memorandum of Understanding) between DJP with Commercial Justice to obtain information quickly if there is bankrupt case. Then resources of DJP out of condition to finish tax collection at Taxpayer which is bankrupt, hence activity of collection tax can be more intensive again.

Abstrak :
Pajak bersifat memaksa dan dapat dipaksakan. Disamping kewajiban, Wajib Pajak juga diberikan hak-hak. Wajib Pajak mempunyai hak yang mendasar yaitu mengajukan Keberatan, Banding dan Gugatan. Gugatan diatur dalam pasal 23 Undang-Undang tentang Ketentuan Umum dan Tata Cara Perpajakan. Untuk petunjuk pelaksanaan diatur dalam Pasal 37 Peraturan Pemerintah Nomor 74 tahun 2011. Hal-hal yang dapat diajukan sebagai Gugatan diatur pada pasal 23 Undang- Undang tentang Ketentuan Umum Perpajakan yang memberikan secara luas kepada Wajib Pajak mengenai hal-hal yang dapat diajukan Gugatan. Sementara dalam PP No. 74 tahun 2011 sebagai Petunjuk Pelaksanaan dari Undang-Undang KUP tersebut dalam Pasal 37 menyebutkan tentang Gugatan yang tidak dapat diajukan atau adanya pembatasan mengenai hal-hal yang bisa diajukan Gugatan. Dengan demikian Undang-Undang sendiri memberikan rumusan yang lebih luas mengenai apa saja yang diajukan sebagai gugatan, tetapi di Peraturan Pemerintah dibatasi hal-hal yang tidak bisa diajukan sebagai Gugatan. ...... Taxation is coercive and can be enforced. Besides liability, the taxpayer is also granted rights. Taxpayers have a right fundamental objection is filed, Appeal and Lawsuit. The lawsuit provided for in article 23 of the Law on General Provisions and Tax Procedures. For guidelines set out in Article 37 of Government Regulation No. 74 of 2011. The things that can be submitted as stipulated in Article 23, Claims Act on General Rules of Taxation which gives broadly to taxpayers on matters that may be filed lawsuit. While the PP. 74 in 2011 as the directive implementation in Article 37 mentions the lawsuit can not be filed or the restriction of the things that can be filed lawsuit. Thus the Law itself provides a broadly defined as to what is proposed as a lawsuit, but in limited government regulation of things that can not be filed as a lawsuit.

Abstrak :
Taxation connects closely with accounting. Books of account form compulsory information for taxpayers who complete annual income tax returns in full and correctly and serves as evidence if tax officers conduct any inspection for the purpose of testing compliance with tax obligations. The amount of income which is arrived at according to the taxpayer's books of account on the basis of financial accounting will differ from that arrived at on the basis of tax regulations. The author of this thesis attempts to describe the reasons for the need to apply FINANCIAL ACCOUNTING STANDARD STATEMENT No. 46 to commercial financial statements and the basic differences between financial statements for commercial and fiscal purposes, In addition, the author attempts to analyze the problems which arise in connection with the application above for the purpose of arriving at the amount of income tax taxpayers should pay, describe the efforts which are made by the Directorate General of Taxation to deal with the different ways the statement above is applied and discuss to what extent such efforts have been capable of achieving the goals concerned. Based upon the theories postulated by economists and tax experts, the statement above contains three permitted methods to allocate income tax charges of a firm for a particular time period: deferred method, asset-liability method and net-of-tax method. The three methods are currently applied in financial statements. The research for this thesis employs an analytical descriptive method for which data is gathered through libraries where books, regulations, scientific media are found, and in-depth interviews with the relevant parties, namely tax authorities, tax consultants and public accountants. From discussions a conclusion is made that from the point of view of an accountant, accounts apply several methods to allocate revenues so that income tax charges are matched with the relevant revenues. The matching method may be applied directly and indirectly through the deferment of revenue recognition periods. In direct matching, income taxation is allocated by employing the net-oftax method. In matching through the deferment of revenue recognition periods, deferred method and liability methods are used. FINANCIAL ACCOUNTING STANDARD STATEMENT No. 46 which is issued by the Indonesian Society of Accountants employs the liability method which is also known as the asset liability method. The method has been selected upon considering its advantages and disadvantages. A direct benefit which a firm enjoys through the application of the statement is found in the preparation of its financial statement: this financial statement may serve as both a tax return which is known as a special tax return for tax interests which differ from those for commercial financial statements. A financial statement which is prepared on the basis of Statement No. 46 above helps the Directorate General of Taxation in the application of the self-assessment system for tax calculations and reporting. Such a financial statement clearly reveals any temporary and permanent differences and their impact on current and subsequent years. This represents the basic concept of the self-assessment method which requires taxpayers to reveal in full their tax charges and tax charges outstanding. In practice, financial statements which are prepared under Statement No. 46 contain recognized tax charges in detail by tax type, recognized tax liabilities as at the date of the balance sheet in question and any excess tax payments which may be refunded or re-compensated. Such financial statements also separate revenues which are not subject to withholding taxation. Annual tax returns are used to help detect the level of compliance by taxpayers with their tax liabilities. Through the self-assessment method above, taxpayers are entrusted with the calculation, depositing and reporting of their own tax obligations. In order to arrive at their tax-liable income, taxpayers must maintain good accounting records. Notwithstanding the fact that it has been optional to apply them since January 1, 1995, as set out in paragraph 77 of FINANCIAL ACCOUNTING STANDARD STATEMENT No. 16, deferred taxes are new to Indonesia and, therefore, unusual to it. Statement No. 46 above which has been issued by the Indonesian Society of Accountants refers to the asset-liability or balance sheet approach. It is expected that the application of this statement will produce accurate financial statements so that any taxation outstanding will be accurate as well. In order to deal with the problems associated with the application of Statement No. 46, it is recommended that the Society above in conjunction with the Directorate General of Taxation make public the ways fiscal financial statements are prepared and presented in accordance with Statement No. 46 due to the fact that such financial statements reflect more openness on the part of taxpayers with respect to the calculation and payment of any income taxation outstanding and comply with the principles of the self-assessment method. In addition, tax officers shall be provided with training courses on income tax accounting so that disputes may be reduced.

Abstrak :
Penelitian ini bertujuan untuk mengetahui sejumlah faktor yang mempengaruhi motivasi kerja pegawai dalam melayani wajib pajak pada Kantor Pelayanan Pajak Pratama Jakarta Menteng Satu. Faktor-faktor yang diteliti yaitu kompensasi, budaya organisasi dan penilaian kinerja. Ketiga faktor tersebut merupakan variabel yang dinilai potensial dalam mempengaruhi motivasi kerja pegawai. Metode penelitian yang digunakan adalah metode survei korelasional dengan melibatkan sampel sebanyak 98 orang yang diambil dengan teknik sensus. Pengumpulan data dilakukan dengan kuesioner yang telah diuji validitas dan reliabilitasnya. Analisis data menggunakan statistik inferensial, meliputi koefisien korelasi, koefisien determinasi, uj t, uji F dan regresi yang perhitungannya dilakukan dengan menggunakan program SPSS versi 13.0. Hasil penelitian ini menunjukkan bahwa kompensasi, budaya organisasi, dan penilaian kinerja baik secara sendiri-sendiri maupun bersama-sama berpengaruh signifikan terhadap motivasi kerja pegawai dalam melayani wajib pajak pada Kantor Pelayanan Pajak Pratama Jakarta Menteng Satu. Hal ini berarti bahwa semakin tinggi kompensasi, semakin baik budaya organisasi dan semakin baik penilaian kinerja, maka semakin tinggi motivasi kerja; sebaliknya semakin rendah kompensasi, semakin buruk budaya organisasi dan semakin buruk penilaian kinerja, maka semakin rendah motivasi kerja pegawai. Dengan demikian dapat disimpulkan bahwa kompensasi, budaya organisasi, dan penilaian kinerja merupakan faktor yang secara signifikan mempengaruhi tinggi rendahnya motivasi kerja pegawai. Berdasarkan hasil penelitian ini maka kompensasi, budaya organisasi dan penilaian kinerja perlu diperbaiki dalam upaya meningkatkan motivasi kerja pegawai. Perbaikan kompensasi dapat dilakukan dengan mempertimbangkan aspek-aspek kebutuhan aktual pegawai dalam memberikan kompensasi dalam bentuk insentif dan tunjangan khusus, seperti dalam bentuk tunjangan kendaraan dan perumahan. Budaya organisasi dapat diperbaiki dengan berusaha mengimplementasikan nilai-nilai budaya organisasi yang selama ini terbukti dapat memotivasi pegawai dalam bekerja dan berusaha mengakomodasi nilai nilai budaya baru yang dipandang lebih menjanjikan motivasi kerja seraya meninggalkan nilai-nilai budaya organisasi tidak mendukung terbangunnya motivasi kerja. Sementara untuk penilaian kinerja dapat dilakukan dengan cara menyempurnakan kriteria penilaian kinerja secara terus menerus dan berkesinambungan yang menjamin obyektivitas dengan mangakomodir aspirasi pegawai. ...... The objective of this research is to identify some factors which affect the working motivation of employees in serving taxpayers at Jakarta Menteng Satu Tax Office. Factors which are analyzed include compensation, organizational culture and performance assessment. These three factors are variables which are considered potential in affecting the employee?s working motivation. The research method applied is the correlational survey method which involve samples of 98 persons which were taken by a census technique. The data collection was done by using questionnaires whose validity and reliability have been tested. The analysis of data applies the inferential statistic, including the correlation coefficient, determination coefficient, t-test, F-test and regression and uses the SPSS version 13.0. The results of the research indicate that the compensation, organizational culture and performance assessment, either individually or collectively, have significant effect to the working motivation of the employees in serving taxpayers at Jakarta Menteng Satu Tax Office. It means that the higher the compensation, better organizational culture and the performance assessment, the higher the working motivation will be. On the other hand, the lower the compensation, the worse organizational culture and performance assessment, the lower the working motivation will be. It can be therefore concluded that the compensation, organizational culture and performance assessment are factors which significantly affect the working motivation of the employees. Based on the results of the research, the compensation, organizational culture and performance assessment need to be improved in an effort to increase the working motivation of the employees. Compensation improvement can be done by considering the actual needs of employees in providing the compensation in the form of incentive and special allowances such as transport and housing allowances. The organizational culture can be improved by implementing the organization?s cultural values which have been proved to be able to motivate employees at work and accommodating the new cultural values which are believed to be able to improve their working motivation and at the same time, removing the organization?s cultural values which have failed to improve the working motivation of the employees. Meanwhile, the performance assessment can be done by improving the performance assessment criteria on a sustainable basis by accommodating the aspiration of employees which promotes the objectivity.

Abstrak :
Sebagian besar pembangunan nasional ditunjang oleh sumber pendapatan dalam negeri yang berasal dari pendapatan pajak. Oleh karena itu diperlukan adanya kesadaran membayar pajak atas penghasilan yang diterima wajib pajak perorangan maupun perusahaan sebagai wajib pajak badan. Untuk meningkatkan kesadaran wajib pajak dalam membayar pajak secara jujur dan bertanggung jawab harus disertai dengan peningkatan pelayanan yang baik. Tidak dipungkiri bahwa masih ada perusahaan yang menganggap pajak sebagai biaya yang dapat merugikan ataupun mengurangkan jumlah pendapatan perusahaannya. Untuk mengantisipasi hal tersebut, dapat dilakukan suatu tindakan manajemen pajak secara legal. Manajemen pajak ditujukan untuk upaya meminimalkan pajak, pada umumnya manajemen pajak adalah suatu tindakan atau pemikiran yang merujuk kepada proses merekayasa usaha dan transaksi wajib pajak sedemikian rupa sehingga utang pajaknya berada dalam jumlah minimal dengan memanfaatkan kelemahan-kelemahan (loopholes) tanpa melanggar ketentuan perpajakan yang ada untuk tujuan mengurangi beban pengeluaran perusahaan yang tidak lebih dari jumlah yang seharusnya. Dengan demikian wajib pajak dapat meminimalkan pajak yang terutangnya tanpa harus melanggar undang-undang perpajakan yang ada. Dalam hal ini manajemen dalam perusahaan berusaha agar bagaimana caranya melakukan penghematan atau pengurangan pajak secara lawfull dan sensible. Usaha penghematan pajak ini dapat dilakukan antara lain dengan cara penggelapan pajak (tax evasion) dan penghindaran pajak (tax avoidance). Penggelapan pajak merupakan pengurangan pajak yang dilakukan dengan jalan melanggar peraturan perpajakan, seperti memberikan data keuangan yang palsu atau menyembunyikan data. Sedangkan penghindaran pajak merupakan usaha untuk mengurangi pajak yang terutang, namun tetap mematuhi ketentuan-ketentuan peraturan perpajakan, seperti memanfaatkan perkecualian-perkecualian ataupun potongan-potongan yang diperkenankan maupun memanfaatkan hal-hal yang belum diatur dalam Undang-undang perpajakan yang berlaku (lawfull dan sensible). Rekayasa angka laba masih menjadi kontroversi, sebagian orang mempertanyakan etika dibalik perilaku manajemen laba, apakah etis atau tidak etis. Sementara disisi lain ada yang berpendapat bahwa sejauh yang dilakukan manajer keuangan itu tidak bertentangan dengan standar akuntansi yang berlaku, maka dapat dikatakan manajemen laba sah dan bukan suatu hal yang salah. Penelitian ini bertujuan untuk mengungkap pengaruh rekayasa akrual dalam meminimalkan pajak. Untuk sampai pada tujuan ini digunakan desain penelitian regresi dan korelasi dengan melibatkan 22 perusahaan perbankan di Bursa Efek Jakarta periode 2001-2005. Pengumpulan data dilakukan dengan menggunakan laporan keuangan kemudian dibuat tabulasi untuk memudahkan dalam pengelompokan antar variabel. Data yang diperoleh selanjutnya dianalisis dengan menggunakan formula statistika, yakni uji korelasi, regresi sederhana (uji-t) dan uji regresi berganda (uji-f) yang perhitungannya dilakukan dengan menggunakan bantuan program SPSS versi 12. Hasil pengujian secara parsial menunjukan bahwa variabel perubahan depresiasi memiliki pengaruh negatif dan signifikan terhadap rekayasa akrual dengan nilai koefisien regresi ? 0,499 dan nilai koefisien determinasi r² 0,80. Hasil ini menunjukan bahwa perubahan depresiasi berpengaruh negatif terhadap rekayasa akrual, atau dengan kata lain setiap kenaikan depresiasi akan mengakibatkan penurunan nilai total akrual. Metode depresiasi yang dianut dalam perpajakan kita adalah metode straight line dan double declining balance. Pajak bukan salah satu-satunya alasan bagi perusahaan untuk merekayasa laba. Ada faktor-faktor lain yang menjadi insentif bagi perusahaan untuk merekayasa laba, seperti keinginan untuk mendapatkan pinjaman, keinginan untuk mendapatkan harga pasar saham yang wajar. Perusahaan tidak memiliki kebebasan penuh untuk memilih kebijakan akuntansi guna menurunkan laba. Pemilihan kebijakan akuntansi, terutama pemilihan kebijakan akuntansi untuk pelaporan penyusunan laporang keuangan fiskal, sangat dipengaruhi oleh Peraturan Perpajakan. Sebagai contoh, dalam penyusunan laporan keuangan fiskal, perusahaan hanya diijinkan untuk menggunakan metode rata-rata dan LIFO dalam menilai persediaan. Jadi, keterbatasan kebijakan yang dapat dipilih barangkali mengakibatkan tidak banyak perusahaan yang dapat memanfaatkan momen penurunan tarif pajak untuk meminimalkan pajak yang harus dibayar.

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Most of national development is supported by domestic revenue sources coming from tax revenues. Therefore it requires the awareness to pay tax upon the income received by individual tax payers and company as entity taxpayers. In order to improve the awareness of taxpayers in paying their tax honestly and responsibly it should be accompanied with good services. It is undeniable that there are still some companies considering taxes as the costs which may adversely affect or reduce their company revenues. In order to anticipate the matter, tax management measures can be taken legally. Tax management is addressed for the efforts to minimize taxes, generally the tax management is a measure or thought refer to business manipulation process and taxpayer transaction such so that their tax debts are in minimal amount by taking advantages of loopholes without violating available tax provisions in order to reduce company costs which may not exceed the exact amount. So the taxpayers may minimize indebted tax without breaching the existing taxation regulation. In this case management in the company seeks how to conduct to efficiency or tax reduction in lawful and sensible manner. These tax reduction efforts can be conducted among them with tax evasion and tax avoidance. Tax evasion is a tax reduction conducted by breaching the taxation regulation, such as providing fake financial data or concealing data. While tax avoidance is an effort to reduce indebted tax, but still complies with taxation regulations such taking advantage from the exemptions or reductions allowed or taking advantages of the things governed in applicable taxation law (lawful and sensible). Profit number manipulation still a controversy, some people question ethic behind the profit management behavior, whether it is ethical or unethical. While on the contrary, there is an opinion as far what the financial managers do is not in violation with applicable accounting standards, then it can be said that the profit management is lawful and not wrong matter. This research aims to reveal accrual manipulation impact in minimizing taxes. In order to achieve this purpose it uses regression research design and correlation by involving 22 banking companies at Jakarta Stock Exchange of 2001-2005 period. Data collection conducted by using financial statement then tabulation made to facilitate the grouping among the variables. Further the obtained data to be analyzed by using statistics formula, namely correlation test, simple regression (t test) and multiple regression test (f test) which its calculation conducted by means of SPSS program version 12. The partial testing results indicate that the depreciation change variable has negative and significant impact toward accrual manipulation with regression coefficient value ? 0,499 and determination coefficient value r2 0,080. This result indicates that depreciation change has negative impact toward accrual manipulation, or in other words each depreciation increase will result in reduction in actual total value. Depreciation method adopted in our taxation are straight line and double declining balance methods. The advantage from depreciation method as an operational cost so the depreciation cost will have high impact toward net profit before tax/earning before tax (EBT). The amount of EBT will impact the obligation to pay taxes. Tax is not the only reason for company to manipulate profit. There are other factors becoming an incentive for a company to manipulate profit, such as intention to obtain loan, a whish to obtain reasonable market price. A company which does no have full freedom to choose accounting in order to reduce profit. The selection of accounting policy, primarily accounting policy selection for reporting and arranging fiscal report, highly influenced by Taxation Regulation. For example, in making fiscal statement, the company only allowed to use average method and LIFO in assessing stock. So, the policy limitation which can be selected probably result in not many companies which can take advantages moment of tax rate reduction minimize tax which should be paid.

Abstrak :
Set of problems in this thesis are, how does strategy of increasing the obedience of personal tax payers to increase income tax revenues at KPP Jakarta Cengkareng, what does strategy that has been using at KPP Jakarta Cengkareng has reached target of tax revenues planning, what constraints that has been facing to increase personal tax payers to reach target of revenues planning at KPP Jakarta Cengkareng. Research in this thesis uses descriptive analysis method with qualitative approach on the study of policy. Technique on data collection is in the form of book and field study and through depth interview with related parties. The research results in a summary, which implies that according to increase personal income tax, KPP Jakarta Cengkareng uses to the front integration strategy, market penetration strategy, market development strategy, and product development strategy. To increase new tax payers, KPP Jakarta Cengkareng uses market development strategy, through extensification activities like canvassing, tax payers operation and information instrument data. To the front integration strategy involve increasing of supervision to tax payers so increase that tax revenues at KPP Jakarta Cengkareng. Along with the application of this strategy, KPP Jakarta Cengkareng uses supervision to tax payers, pressing a claim of tax, and law enforcement. Market penetration strategy is one of strategy that is concentrated various efforts to increase tax payers obedience to increase tax revenues at KPP Jakarta Cengkareng. Meanwhile the application of this strategy uses intensification strategy. Product development strategy aims to increase personal income tax revenues at KPP Jakarta Cengkareng through increase or modify products or services, like giving service and illumination to tax payers_ Based on data, personal income tax revenues planning that can be realized by KPP Jakarta Cengkareng has been succeed because realization of personal income tax revenue in 2005 about 97,6%. According to writer opinion, there are 6 (six) factors to increase personal income tax at KPP Jakarta Cengkareng among others are: revenues planning, tax service office (KPP), procedure, strategy, tax payers, and tax payers obedience. KPP Jakarta Cengkareng faces constraints to optimally personal income tax imposition, consist of number of human resources at KPP Jakarta Cengkareng is not proportional with the area of KPP Jakarta Cengkareng, lack of infrastructure at KPP Jakarta Cengkareng to support operational activities, lack of tax payers awareness and obedience to implement tax regulation, and lack of tax payers data collection. Preferably, KPP Jakarta Cengkareng gives suggestion to Directorate General of Taxation to increase number of human resources at KPP Jakarta Cengkareng with professionals and top human resources to support operation activities in KPP so maximize that revenues KPP Jakarta Cengkareng should be divided into some KPP because, area of KPP Jakarta Cengkareng so wide and KPP can maximize supervision and build to tax payers. Preferably to supervise all tax payers because, according to writer monitoring, KPP Jakarta Cengkareng only supervise to tax payers who has big contribution like determining STP to 100 tax payers and another 100 tax payers. Along with law enforcement, determining STP is conducted to tax payers who hasn't filled taxation obligation as tax regulation. To increase knowledge and comprehension of tax regulation for tax payers and fiscus at KPP Jakarta Cengkareng. To increase knowledge and comprehension in system and procedure of taxation, KPP Jakarta Cengkareng gives illumination to his employee through training, so increase better services to tax payers. Illumination to tax payers is going continue and consistent with direct and indirect methods. Direct method activities to tax payers hasn't reached target because, according to writer monitoring illumination method has been doing at beginning of fiscal year, in third month preferably illumination activities conduct every two months in a year and be conducted in potential public places like shopping center, malls, political district administrative by lurah. It's necessary to modernize all infrastructure that has been available in KPP are minus, like broken printers, out of orders computers, etc, that has hampered activities of fiscus to gives services to tax payers and reach revenues target that has given to KPP Jakarta Cengkareng.

Abstrak :
Tujuan penelitian ini adalah mengkaji batasan dan konsep taxpayers friendly dalam Undang-Undang Nomor 36 Tahun 2008 tentang Perubahan Keempat atas Undang-Undang Nomor 7 tabun 1983 tentang Pajak Penghasilan (selanjutnya disebut UU PPh 2008). Penelitian ini adalah penelitian kualilalif deskriptif karena berpijak pada penjelasan dan argumentasi nonmatematis dan nonstatistik dengan mengadakan klasifikasi, penilaian standar norma, hubungan dan kedudukan suatu unsur dengan unsur lain. UU PPh 2008 memberikan perlakuan yang lebih adil kepada wajib pajak, kesederhanaan dalam penerapan kebijakan pajak penghasilan, kepastian hukum dan netralitas. Selain itu, UU PPh 2008 memberikan banyak insentif, antara lain pernbebasan objek pajak, perluasan biaya pengurang penghasilan bruto, pengurangan dan penyederhanaan tarif dan berbagai stimulus untuk investasi dan dunia usaha. Berdasarkan penelitian, UU PPh 2008 terbukti telah mencerminkan kriteria utama yang terkandung dalam konsep taxpayers friendly, yaltu keseimbangan antara hak dan kewajiban wajib pajak, Kriteria umum adalah keadilan, kesederhanaan, kepastian dan netralitas sedangkan kriteria khususnya dalam UU PPh 2008 adalah pengurangan beban wajib pajak melalui kenaikan Pendapatan Tidak Kena Pajak (PTKP), penerapan reward and punishment yang seimbang dan mendorong pertumbuhan usaha mikro, kecil dan menengah (UMKM). Dengan penerapan konsep taxpayers friendly dalam UU PPh 2008 diharapkan dapat meningkatkan kepatuhan wajib pajak sehingga penerimaan pajak dalam jangka panjang pun juga meningkat. Keberadaan UU PPh 2008 juga diharapkan dapat meningkatkan daya saing Indonesia di antara negara-negara ASEAN dalam hal kebijakan perpajakan atas penghasilan. Penelitian ini menyarankan perlunya edukasi dan sosialisasi UU PPh 2008 dengan terencana dan dikelola dengan baik agar diketahui dan dipahami masyarakat luas dengan tujuan untuk meningkatkan kesadaran dan kepatuhan wajib pajak dalam membayar pajak. Penelitian ini juga menyarankan perlunya kontinuitas pengembangan konsep taxpayers friendly dan implementasinya dalam tiap undang-undang perpajakan Indonesia untuk mengoptimalkan penerimaan pajak dalam jangka panjang. ......

Abstrak :
Sunset Policy merupakan suatu bentuk pengampunan pajak yang diberikan oleh pemerintah melalui Direktorat Jenderal Pajak berupa fasilitas penghapusan sanksi perpajakan dan hanya berlaku di tahun 2008. Konsep dasar yang mengatur sunset policy adalah self assessment system, dengan sistem ini wajib pajak diberi kepercayaan penuh untuk menghitung sendiri kewajiban perpajakannya yang harus dibayar dan disampaikan melalui SPT Pajak Penghasilan berdasarkan Pasal 37A UU Nomor 28 Tahun 2007 dan peraturan terkait lainnya yang mengatur tata cara pelaksanaan sunset policy. Menilik kebijakan sunset policy yang ditinjau dari sudut pandang wajib pajak, penelitian ini bertujuan untuk mengevaluasi pemahaman wajib pajak dan bagaimana mereka menyikapi atas kebijakan sunset policy yang saat ini sedang berlangsung, dan juga guna mengetahui manfaat-manfaat apa saja yang diperoleh wajib pajak atas fasilitas sunset policy serta alasan dan kendala-kendala yang dihadapi wajib pajak yang belum memanfaatkan fasilitas sunset policy padahal masa berlaku sunset policy sudah hampir berakhir. Penelitian ini menggunakan pendekatan kualitatif yang bersifat deskriptif dengan menggambarkan, meringkas berbagai kondisi dan situasi yang ada dan mencoba untuk menjabarkan kondisi konkrit dari objek penelitian yang selanjutnya akan dihasilkan secara deskripsi tentang objek penelitian, yaitu tentang sunset policy yang ditinjau dari sudut pandang wajib pajak dengan studi kasus pada Telkom Group. Pengumpulan data dilakukan melalui kajian kepustakaan dan wawancara dengan menggunakan pedoman wawancara mendalam terhadap beberapa narasumber yang dipilih sesuai prinsip yang berlaku dalam metode kualitatif. Narasumber dalam penelitian ini adalah orang-orang yang terlibat langsung selama proses kebijakan sunset policy, dalam hal ini adalah wajib pajak baik wajib pajak badan dan wajib pajak orang pribadi yang tergabung dalam Telkom Group. Hasil penelitian dan pembahasan penelitian ini menunjukkan bahwa wajib pajak yang tergabung dalam Telkom Group, baik wajib pajak badan maupun wajib pajak orang pribadi telah mengetahui dan memahami program sunset policy melalui berbagai macam media, penyuluhan atau sosialisasi yang dilakukan oleh kantor pajak dan menghadiri seminar pajak tentang sunset policy. Wajib Pajak tersebut cukup cooperatif dalam menyikapi kebijakan sunset policy secara positif dengan mencari tau informasi-informasi khususnya yang berkaitan dengan sunset policy guna memanfaatkan fasilitas sunset policy. Manfaat yang diperoleh wajib pajak atas fasilitas sunset policy adalah memperoleh penghapusan sanksi pajak dan terhindar dari pemeriksaan. Alasan wajib pajak yang tidak berpartisipasi dalam program sunset policy ini dikarenakan telah melaksanakan kewajiban perpajakannya dengan benar berdasarkan self assessment system dan kendala-kendala yang dihadapi wajib pajak yang belum dapat memanfaatkan fasilitas sunset policy adalah dikarenakan keraguan & ketidakpastian wajib pajak terhadap aturan sunset policy, kurangnya informasi yang berkaitan dengan sunset policy karena belum mendapatkan sosialisasi dan juga kesulitan dalam perolehan bukti pendukung yang merupakan salah satu syarat yang harus dilampirkan dalam SPT Pajak Penghasilan dalam rangka sunset policy. Saran yang ditujukan kepada pemerintah selaku pembuat kebijakan sunset policy adalah memaksimalkan sosialisasi sunset policy yang masa berlakunya akan segera berakhir guna memberikan kesempatan bagi masyarakat yang belum memahami sunset policy agar dapat turut berpartisipasi dalam program sunset policy.

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Sunset Policy as a form of tax amnesty given by the government through the Directorate General of Taxation that applicated of facilities and the elimination of tax penalties apply only in the year 2008. The basic concept of the sunset policy is self assessment system, with this system, taxpayers are given full trust to calculate their own tax liabilities that must be paid and reported via SPT Income Tax based on Article 37A Tax Act 28 of 2007 and other related regulations, which set the ways of implementation of the sunset policy. Tracing the sunset policy review from the perspective taxpayers, this study aims to evaluate the understanding of taxpayers and how the reaction of the sunset policy, which is currently in progress, and also to know the benefits of what is compulsory facilitity of the sunset policy and the reasons for and constraints faced by taxpayers who have not been utilizing the facilities the sunset policy on the validity sunset policy has almost ended. This research uses a qualitative approach with a descriptive to describe, summarizes the various conditions and situations that exist and try to spell out concrete conditions of the object that further research will be generated description of the object of research, which is about the sunset policy review from the perspective taxpayers with studies in the case of Telkom Group. Collection of data is done through the study of literature and interviews with the guidelines depth interviews to several key informants selected according to the principles that apply in qualitative methods. Key informants in this research are those who are directly involved during the process of sunset policy, in this case are a corporate taxpayers and individual taxpayers who personally joined in the Telkom Group. Results of research and discussion of this research shows that taxpayers who joined in the Telkom Group, both corporate taxpayers and individual taxpayers had personal knowledge and understanding of the program sunset policy through various media, extension or socialization done by the tax office and attend seminars about sunset policy. Taxpayer is quite cooperatif to the sunset policy with the positive policy of seeking good information, especially related to the sunset policy in order to utilize the facilities the sunset policy. The Benefits of sunset policy to taxpayers on the facility are getting the removal of sanctions and can be avoided from the tax audit. Reasons for taxpayers who do not participate in the program due to the sunset policy has been implementing the tax liabiity correctly based on self-assessment system and the constraints faced by taxpayers who can not utilize the facility is due to the sunset policy of doubt and uncertainty to the tax rules required the sunset policy, the lack of information relating to the sunset policy because not get the socialization and also the difficulties in acquiring evidence supporting one of the conditions that must be attached to the SPT Income Tax in the context of the sunset policy. Suggestions to the government that had make sunset policy is to maximize the sunset policy of socialization that the validity period will be end soon in order to provide opportunities for people who dont understand the sunset policy and they can be participating in the program sunset policy.