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"The empirical research confirms that organizational culture has its positive impacts on the performance in business administration. The literature, however, revealed that the impact of organization culture in public administration remains limited, most study has been conducted outside Indonesia, and there is a challenge to public administration community to integrate values into structure, process and system of public organization. This dissertation examines to what extent do the organization cultural values impacts on the taxpayers service quality. By applying instrumental and terminal values theorized by Rockeah and Jones and service quality theorized by Zetihaml et al., Bergman and Kelfsjo, and by using quantitive approach which apply factor analysis, the research reveals 9 factors as dominant organization cultural values on Large Taxpayer Regional Office (LTRO) that is taxpayer Service quality, responsive, intelligent, obey to the superordinate, economy, learning, innovative, efficient and pluralism. Based on focus group discussion, the most dominant value is responsive at first level, follows by intelligent, obey to the superordinate, economy, learning, pluralism and taxpayer service quality at the second level and innovative and efficient at the third level. These level of values is regarded as a value system.By applying regression analysis, the research reveal that there is a positive impact between efficient, innovative and responsive on the taxpayer service quality, while a negative impact between obey to the superordinate on taxpayer service quality. As in the focus group discussion the informants confirm that the values system has been used in the climate of organization especially in decision making process and reward punishment system on LTRO, this research concluded that LTRO becomes a value driven organization.Findings of this research is that LTRO as a public organization has integrated values in the system and processes in the organization life, which is a theoretical implication of this research. lt is the advisable that the LTRO will maintain the value system by making it viable, balance, congruence and authenticity."

"Agar iklim investasi di Indonesia meningkat, pemerintah memberikan beberapa insentif untuk sektor ekonomi yang strategis. Salah satunya adalah dengan memberikan insentif berupa pembebasan PPN untuk barang strategis, dalam kasus ini adalah Rusunami. Penelitian ini menganalisa kebijakan pembebasan PPN atas Rusunami dan pengaruhnya bagi penerimaan studi kasus pada KPP Pratama Jakarta Cengkareng. Permasalahan utama dalam tesis ini adalah : pertama, adalah apakah dasar pemikiran atas kebijakan pembebasan PPN atas Rusunami sudah sesuai dengan ketentuan yang berlaku, kedua adalah bagaimana mekanisme dalam pengkreditan pajak masukan yang dilakukan oleh Wajib Pajak, ketiga, bagaimanakah pengaruh pembebasan PPN bagi Penerimaan di KPP Pratama Jakarta Cengkareng. Penelitian ini adalah penelitian qualitatif dengan analisia deskriptif. Pembebasan PPN atas Rusunami telah sesuai dengan ketentuan yang berlaku dan dasar pemikirannya adalah Rusunami termasuk dalam kategori merit goods. Pembebasan PPN menyebabkan terjadinya pajak masukan yang tidak dapat dikreditkan. Dalam kasus ini PT. X dan PT. Y mengkreditkan semua pajak masukannya dalam laporan PPN. Pembebasan PPN memberikan dampak bagi Penerimaan KPP Pratama Jakarta Cengkareng, hal itu memungkinkan bertambah or berkurangnya Penerimaan KPP Pratama Jakarta Cengkareng. Hal itu dapat meningkatkan Penerimaan karena walaupun dibebaskannya PPN tetapi ada pajak-pajak lainnya yang masuk, seperti PPh, PBB, BPHTB. Dan juga bisa menyebabkan berkurangnya Penerimaan ketika PT. X dan PT. Y mengkreditkan pajak masukannya dalm laporan PPN.

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In order to enhance the investment climate in Indonesia, government provide some incentives for strategic economic sector. One of them is by giving the VAT free incentive to the strategic goods, i.e. is Rusunami. This study analysis of Tax Exemption Policy of Value Added Tax for Rusunami takes as a case study at KPP Pratama Jakarta Cengkareng.

The main problems of this study are: first, is the tax exemption policy of Value Added Tax for Rusunami in accordance with applicable regulations, second, how does mechanism in tax credit of input tax, third, how does it influence in the revenue of KPP Pratama Jakarta Cengkareng. This research is a qualitative research with descriptive analysis. The exemption policy of value added tax for Rusunami is in accordance with applicable regulations because Rusunami included in the merit goods category. Exemption of value added taxes on transaction is creating un-deductable tax credit.

In this case, PT. X and PT. Y crediting the input tax in their periodical VAT reports. Exemption of value added taxes influence the revenue of KPP Pratama Jakarta Cengkareng, its may rise or reduce the income of KPP Pratama Jakarta Cengkareng. However, is the long time it will increase revenue because even the value added tax is free, but there are another taxes comes of that, for example Income Tax, Land and Building Tax, Duty on Acquisition of Rights to Land and Building, etc. And it may reduce revenue when PT. X and PT. Y crediting the input tax in their VAT tax reports."