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Abstrak :
Tesis ini membahas faktor-faktor apa saja yang mempengaruhi pencapaian target penerimaan pajak yang dibebankan kepada Kantor Pelayanan Pajak Pratama di Kantor Wilayah Direktorat Jenderal Pajak Jakarta Pusat pada tahun 2006-2008. Penelitian ini menggunakan metodologi regresi berganda data panel (pooling data regression) pada ilmu Ekonometrika dengan variabel bebas Penerimaan Pajak Tahun Sebelumnya, rasio SDM (Account Representative, Fungsional Pemeriksa Pajak dan Pegawai Pelaksana) dengan jumlah WP efektif, rasio realisasi Sumber Dana (Prosentase Realisasi Anggaran Belanja/DIPA) dengan SDM, dan Tingkat Kepatuhan Administrasi Wajib Pajak (Orang Pribadi dan Badan). Hasil penelitian ini menyarankan agar pimpinan di Direktorat Jenderal Pajak sebagai pelaksana kebijakan publik lebih memperhatikan alokasi SDM dan meningkatkan kualitasnya; mengawasi pelaksanaan anggaran agar lebih efektif dan efisien; dan meningkatkan tingkat Kepatuhan Administrasi Wajib Pajak, yang keseluruhannya merupakan bagian dari peningkatan mutu Reformasi Perpajakan. ......The focus of this study is determine factors to reach the target of tax revenue at Pratama Tax Offices (study at Kanwil DJP Jakarta Pusat years of 2006-2008). This research is using pooling data multiple linear regression from econometrics with independent / explanatory variables : tax revenue (1 year ago), ratio of human resources (Account Representative, Tax Auditor, and Officer) with taxpayers, ratio office budget (realization percentage of DIPA) with human resources, and Administrative Tax Compliance of Tax Payers (person and board/corporation). Results of this research to suggest manager of Directorat General of Taxes as a public policy maker, put more attention for allocation and quality of human resources; to supervise budgeting process in order that be effective and efficient; and to ascend the tax compliance of tax payers, all of this in order to achieve the better quality of tax reform.

Abstrak :
Tesis ini membahas tentang penerapan sistem administrasi perpajakan modem di Kantor Pelayanan Pajak (KPP) Pratama Jakarta Sawah Besar Dua. Setelah modernisasi diterapkan, ingin dilihat bagaimana persepsi wajib pajak terhadap penerapan (implementasi) modernisasi tersebut serta bagaimana dengan kepatuhan wajib pajak itu sendiri setelah sistem administrasi perpajakan modern diterapkan. Komponen utama yang dapat dilihat dari penerapan sistem administrasi perpajakan modern adalah dengan adanya perubahan struktur organisasi dari berdasarkan jenis pajak menjadi berdasarkan fungsi, adanya jabatan AR (Account Representatives), pemanfaatan teknologi informasi terkini (on-line payment, e-reg, e-NPWP, e-filling, e-SPT), dan adanya tempat pelayanan terpadu yang merupakan gabungan tempat pelayanan Pajak Bumi dan Bangunan (PBB) dan Pajak Penghasilan serta Pajak Pertambahan Nilai (PPN). Jenis penelitian yang digunakan adalah analisis deskripsi sehingga tidak dimaksudkan untuk menguji hipotesis tertentu, tetapi hanya menggambarkan apa adanya tentang suatu variabel. Pendekatan yang digunakan adalah kualitatif sehingga hasil penelitiannya bersifat unik dan tidak dimaksudkan untuk digeneralisasikan. Data yang dipergunakan adalah hasil kuesioner yang dibagikan kepada responden yang telah ditentukan serta hasil wawancara mendalam yang tak berstruktur serta dari data pembayaran dan pelaporan terhadap responden yang sama. Hasil penelitian menunjukan bahwa dengan adanya perubahan struktur organisasi dimana sebelumnya berdasarkan jenis pajak menjadi berdasarkan fungsi, adanya jabatan AR (Account Representatives), serta adanya tempat pelayanan terpadu yang merupakan gabungan tempat pelayanan Pajak Bumi dan Bangunan (PBB) dan Pajak Penghasilan serta Pajak Pertambahan Nilai (PPN) sangat menguntungkan dan bermanfaat bagi wajib pajak serta memudahkan bagi wajib pajak dalam melaksanakan hak dan kewajiban perpajakannya. Sedangkan terhadap pemanfaatan teknologi informasi terkini (on-line payment, e-reg, e-NPWP, e-filling, e-SPT) ternyata kurang begitu bermanfaat bagi wajib pajak, hal ini karena wajib pajak masih senang dengan kondisi sebelum kantor pajak dimodernisasi dimana masih sebagian besar dilakukan secara manual. ......This Thesis studied the implementation of modern tax administration system in KPP Pratama Jakarta Sawah Besar Dua. The objective of this study were to know tax payers perception and how it influenced their compliance after the system was being implemented. The main factors which can be seen after the implementation of modern tax administration system were the changed of organization structure, the existence of account representative, the used of the latest information technology (such as on-line payment, e-reg, e-NPWP, e-filing, e-spt), and the existence of integraled Services for all kind of taxes. Descriftif analysis method was used in this reseach, therefore this study purpose was only to deseribe about a variable, not to proved certain kind of variable. Kualitative approach was implemented that the result of this research is unique and wasn’t intent to be generalized. The data which used for this reseach was the result of the quesioner from selected tax payer respondens, unstructure intensive interviewed, and also from their tax payment and reports record. The result of this research showed that with the changed of organization structure, the existence of account representative, and the existence of integrated Services are advantageous for the tax payers. On the other hand, the used of the latest information technology are less advantageous because the tax payers found it more comfortable with a manual previous system when most of the Services were usually done.

Abstrak :
[ABSTRAK
Kendala utama yang dirasakan saat ini dalam melaksanakan pembangunan infrastruktur di Indonesia, khususnya berupa jalan tol, adalah sulitnya pelaksanaan pembebasan tanah.Pembebasan tanah yang menjadi tanggung jawab pemerintah,pada banyak kasus, masih sulit mendapatkan kesepakatan nilai pembebasan dengan masyarakat.Masyarakat memiliki persepsi nilai pembebasan yang tinggi, diatas nilai tanah yang dipegang pemerintah dari hasil penilaian oleh penilai profesional. Penelitian ini bermaksud untuk mengetahui faktor-faktor yang mempengaruhi persepsi masyarakat mengenai nilai pembebasan tanah, yang meliputi faktor nilai tanah, kerugian lain yang dipertimbangkan masyarakat untuk juga diganti rugi, dan pengaruh dari beberapa kebijakan pembebasan tanah yang diterapkan pemerintah saat ini.Penelitian ini mengunakan media kuesioner sebagai alat pengumpulan data persetujuan responden terhadap pernyataan-pernyataan yang diberikan mengenai masalah yang diteliti. Responden penelitian ini adalah para petugas pemerintah yang langsung berhubungan dengan masyarakat dalam proses negosiasi nilai. Sebagai pembanding juga diambil responden dari masyarakat pemilik tanah yang akan dibebaskan. Hasil penelitian, baik dengan responden petugas pemerintah maupun masyarakat pemilik tanah,memperlihatkan bahwa terdapat 11 faktor yang mempengaruhi nilai tanah, terdapat 5 jenis kerugian lain yang juga diminta masyarakat untuk diganti rugi dan ada 3 kebijakan pemerintah mengenai pembebasan tanah yang dapat memicu aksi spekulasi masyarakat. Dari penelitian ini juga terlihat bahwa nilai yang ditetapkan oleh pemerintah, tidak menjadi faktor yang mempengaruhi persepsi masyarakat atas nilai tanahnya. Selanjutnya, karena tanah yang dibebaskan masuk dalam pengertian Barang Milik Negara (BMN), maka penelitian ini juga melakukan simulasi untuk mengetahui dampak peningkatan nilai pembebasan tanah dalam mekanisme pemanfaatan Barang Milik Negara berupa Kerjasama Pemanfaatan, yang mensyaratkan kewajiban pembayaran kontribusi tetap dan pembagian keuntungan dari pengelola jalan tol. Hasil simulasi memperlihatkan bahwa kenaikan nilai pembebasan tanah akan menyebabkan turunnya kelayakan jalan tol bagi perusahaan pengelola jalan tol. Untuk itu, pemerintah harus menurunkan, bahkan pada tingkat tertentu harus menghapuskan kewajiban pembayaran kontribusi tetap dan pembagian keuntungan

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ABSTRACT
The main constraint is felt today in implementing infrastructure development in Indonesia, particularly in the form of toll roads, is the difficulty of implementation of land acquisition. Land acquisition which is the responsibility of the government, in many cases, it is still difficult to get a deal value of land acquisition by the public. The public has a perception of high value land acquisition, over the value of land held by the government of the results of the assessment by a professional appraiser. This study intends to determine the factors that influence people's perception of the value of land acquisition, which includes the land value factors, other losses are considered public to also be compensated, and the influence of some land acquisition policies applied by the government today. This study uses media as a means of collecting data questionnaire respondents consent to the statements given regarding the issues examined. Respondents are government officials who directly related to the public in the negotiation process value. For comparison also taken the respondents from land owners. Results of the study, both with government officials and land owners respondents, shows that there are 11 factors that affect the value of the land, there are five other types of losses also prompted people to be compensated and there are 3 government policy on land acquisition that could trigger public speculation. This research also shows that the value set by the government as NJOP and ZNT, do not be a factor influencing the public perception of the value of the land. Furthermore, because the released land included in the definition of State Assets (BMN), this research also perform simulations to determine the impact of the increase in the value of land acquisition in the mechanism of utilization of the State Assets Utilization form of cooperation. This mechanism requires a fixed contribution and profit sharing of the company operating the toll road as a user of the land to the government. Simulations carried out to see the level of financial feasibility of the toll road to the toll road, if the increased value of land acquisition, and what level of contribution of fixed and profit sharing that can be applied to the government in order to remain eligible for the toll road toll road operators. The simulation results showed that the increase in the value of land acquisition will cause a drop in eligibility for the toll road toll road management company. In order to remain eligible for the toll road toll road operating company, then the government should be lowered, even at a certain level should abolish the obligation to pay fixed contributions and profit sharing.;The main constraint is felt today in implementing infrastructure development in Indonesia, particularly in the form of toll roads, is the difficulty of implementation of land acquisition. Land acquisition which is the responsibility of the government, in many cases, it is still difficult to get a deal value of land acquisition by the public. The public has a perception of high value land acquisition, over the value of land held by the government of the results of the assessment by a professional appraiser. This study intends to determine the factors that influence people's perception of the value of land acquisition, which includes the land value factors, other losses are considered public to also be compensated, and the influence of some land acquisition policies applied by the government today. This study uses media as a means of collecting data questionnaire respondents consent to the statements given regarding the issues examined. Respondents are government officials who directly related to the public in the negotiation process value. For comparison also taken the respondents from land owners. Results of the study, both with government officials and land owners respondents, shows that there are 11 factors that affect the value of the land, there are five other types of losses also prompted people to be compensated and there are 3 government policy on land acquisition that could trigger public speculation. This research also shows that the value set by the government as NJOP and ZNT, do not be a factor influencing the public perception of the value of the land. Furthermore, because the released land included in the definition of State Assets (BMN), this research also perform simulations to determine the impact of the increase in the value of land acquisition in the mechanism of utilization of the State Assets Utilization form of cooperation. This mechanism requires a fixed contribution and profit sharing of the company operating the toll road as a user of the land to the government. Simulations carried out to see the level of financial feasibility of the toll road to the toll road, if the increased value of land acquisition, and what level of contribution of fixed and profit sharing that can be applied to the government in order to remain eligible for the toll road toll road operators. The simulation results showed that the increase in the value of land acquisition will cause a drop in eligibility for the toll road toll road management company. In order to remain eligible for the toll road toll road operating company, then the government should be lowered, even at a certain level should abolish the obligation to pay fixed contributions and profit sharing., The main constraint is felt today in implementing infrastructure development in Indonesia, particularly in the form of toll roads, is the difficulty of implementation of land acquisition. Land acquisition which is the responsibility of the government, in many cases, it is still difficult to get a deal value of land acquisition by the public. The public has a perception of high value land acquisition, over the value of land held by the government of the results of the assessment by a professional appraiser. This study intends to determine the factors that influence people's perception of the value of land acquisition, which includes the land value factors, other losses are considered public to also be compensated, and the influence of some land acquisition policies applied by the government today. This study uses media as a means of collecting data questionnaire respondents consent to the statements given regarding the issues examined. Respondents are government officials who directly related to the public in the negotiation process value. For comparison also taken the respondents from land owners. Results of the study, both with government officials and land owners respondents, shows that there are 11 factors that affect the value of the land, there are five other types of losses also prompted people to be compensated and there are 3 government policy on land acquisition that could trigger public speculation. This research also shows that the value set by the government as NJOP and ZNT, do not be a factor influencing the public perception of the value of the land. Furthermore, because the released land included in the definition of State Assets (BMN), this research also perform simulations to determine the impact of the increase in the value of land acquisition in the mechanism of utilization of the State Assets Utilization form of cooperation. This mechanism requires a fixed contribution and profit sharing of the company operating the toll road as a user of the land to the government. Simulations carried out to see the level of financial feasibility of the toll road to the toll road, if the increased value of land acquisition, and what level of contribution of fixed and profit sharing that can be applied to the government in order to remain eligible for the toll road toll road operators. The simulation results showed that the increase in the value of land acquisition will cause a drop in eligibility for the toll road toll road management company. In order to remain eligible for the toll road toll road operating company, then the government should be lowered, even at a certain level should abolish the obligation to pay fixed contributions and profit sharing.]

Abstrak :
Ketidaksetaraan gender merupakan masalah yang dihadapi dalam pembangunan manusia di Indonesia. Hal ini ditunjukkan dari masih rendahnya angka Indeks Pembangunan Gender (IPG) dibandingkan dengan Indeks Pembangunan Manusia (IPM). Pada tahun 2000, Pemerintah menerbitkan Inpres Nomor 9 Tahun 2000 tentang pengarusutamaan Gender. Dengan strategi pengarusutamaan gender (PUG) diharapkan seluruh komponen pembangunan menjadi sensitif dan responsif terhadap persoalan gender, sehingga akhirnya akan melahirkan kebijakan dan program yang memenuhi kebutuhan-kebutuhan gender perempuan dan laki-laki. Pemerintah sebagai pelayan publik tentu harus berperan besar dalam pemenuhan kebutuhan masyarakat sehingga tercapai masyarakat yang sejahtera. Seiring dengan otonomi daerah, PUG di daerah merupakan suatu langkah yang amat penting mengingat permasalahan gender justru berada dan dirasakan secara langsung dalam kehidupan sehari-hari masyarakat. Provinsi Jawa Timur sebagai daerah yang pada tahun 2004-2009 selalu mendapatkan anugerah Parahita Eka Praya yang menandakan bahwa Provinsi Jawa Timur sudah memperlihatkan kelengkapan ideal pelaksanaan IPG, ternyata IPG nya masih cenderung rendah dibandingkan dengan provinsi lainnya. Untuk itu, tesis ini bertujuan untuk mengetahui seberapa besar pengaruh pengeluaran pendidikan dan kesehatan dari pemerintah dan rumah tangga, serta kredit mikro, kecil dan menengah terhadap pembangunan gender di kabupaten/kota di Provinsi Jawa Timur. Penelitian ini menggunakan data panel dengan estimasi parameter model menggunakan metode efek tetap (MET). Variabel dependen yang digunakan adalah IPG, sedangkan variabel independen adalah proporsi pengeluaran pemerintah untuk bidang pendidikan dan kesehatan terhadap total pengeluaran kabupaten/kota, proporsi rata-rata pengeluaran rumah tangga sebulan untuk pendidikan dan kesehatan terhadap total pengeluaran rumah tangga, dan jumlah kredit mikro, kecil, dan menengah. Dari analisis yang dilakukan menunjukkan bahwa seluruh variabel independen berhubungan positif dan signifikan dengan IPG. Pengeluaran pemerintah untuk pendidikan dan kesehatan menunjukkan kontribusi yang terkecil, sedangkan kredit mikro, kecil, dan menengah menunjukkan kontribusi yang paling besar terhadap IPG. ......Gender unequalities have been a problem for human development in Indonesia. Gender-related Development Index is relatively low than the Human Development Index (HDI). In 2000, government settled Inpres about Gender Mainstreaming (GM). With GM strategy, it is hoped that all component of development become sensitive and responsive gender, and will make public policy and programmes that values the diversity among both women and men needs. Government as public servant have to take a major role on fulfill the basic needs of the people thus achieve prosperous society. As the regional autonomy, GM in regency/city is important considering gender problems are more perceived directly in peoples daily life. The East Java Province as the province that constantly received the endowment of Parahita Eka Praya on 2004- 2009 as an appreciation for the province that shown an ideal completeness of GM implementation evident a relatively low GDI than other province. This study aims to examines how much education and healthcare spending from government and household, and micro credit effects the GDI on east Java Regency/City. This study exercise pooled data and estimate model parameters with fixed effect methods (FEM). The dependen variable is GDI, while the independent variables are the proportion of public spending on education and health care, the proportion of household expenditure on education and health care, and micro credit. The analysis show that all independent variable are related positively and significant to GDI. Public spending on education and health care shows the smallest contribution to GDI, while the highest shown by micro credit.