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Abstrak :
ABSTRAK
Studi ini meneliti hubungan antara penggelapan pajak, sebagai salah satu indikator kepatuhan pajak, dan ekspektasi bisnis serta determinan-determinan lainyang potensial. Variabel-variabel yang dipilih dalam hubungannya dengan penggelapan pajak adalah net profit margin, inventory turnover, corporate income, marginal tax rate dan fixed assets ratio. Dari hasil regresi menunjukkan bahwa net profit margin dan inventory turnover yang digunakan sebagai proxy ekspektasi bisnis, memiliki korelasi negatif. Hasil ini sejalan dengan hipotesis awal berdasarkan teori. Sebaliknya, income, fixed assets ratio dan marginal tax rate, yang diharapkan juga mempengaruhi tingkat kepatuhan pajak berdasarkan teori, tidak signifikan secara statistik.

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ABSTRACT
In this research study an investigation was conducted into the relationship between tax evasion as an indicator of tax compliance and business expectations and other possible determinants The following variables were chosen to assess their effect on tax evasion net profit margins inventory turnover corporate income the marginal tax rate and the fixed assets ratio Results reveal that the net profit margin and inventory turnover as proxies for business expectations have a negative relationship these results were expected from the theory On the other hand income the fixed assets ratio and the marginal tax rate which were also expected to affect tax compliance in theory did not have a statistically significant effect on tax evasion

Abstrak :
Tesis ini bertujuan mengevaluasi efektivitas program desentralisasi di Indonesia melalui analisa atas kinerja pajak provinsi. Analisa didasarkan pada model dari Teera yang dimodifikasi sesuai kondisi Indonesia, Model tersebut mengukur kinerja pajak provinsi dari tiga dimensi, yaitu kinerja masa lalu yang diukur dari rasio pajak, kinerja aktual yang diukur dari potensi dasar pajak dan indeks usaha pajak, serta kinerja mendatang yang diukur dari elastisitas pajak. Modifikasi dilakukan dengan cara menggunakan pengeluaran pemerintah sebagai dependent variable dalam regresi dan menmbah variabel yang diapakai dalam regresi dengan variabel yang berpengaruh pada pajak provinsi di Indonesia. ......This study seeks to evaluate the effectiveness of decentralization by analyzing tax performance across the province of Indonesia. This study is based the Teera model, which measures tax performance in three dimensions. Past performance is measured by the tax ratio, current performance is measured by the potential tax base and tax effort index, and future performance is measured by the tax elasticity. This study modifies the Teera model for the provincial level by using the ratio of tax to expenditure as the dependent variable. This study also tries to compromise the Teera model and the real condition of provincial tax performance as the explanatory variables. Those variables reflect provincial capacities in augmenting provincial tax revenue.