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"This study is aimed at reviewing the Bureaucracy Concept of Weber that influencing the Performance of Regional Tax Office XVII DTP. This study belongs to causal research, where dependent variable ( Y ) relates or is influenced by independent variable ( X ). The research population is the whole of employees of Regional Tax office XVII DTP, totally 922 people. From the population, chosen the research samples about 100 people, approximately 10 % -15 % from total population, based on Slovin and Arikunto Argument. In this research applied or used the Cluster Sampling as the Sampling Techniques. The data gathering method applied is by Questionnaire distribution, which has been well proven for its validity and reliability. The collected data then analyzed by using statistical parametric analysis ( correlation coefficient, determination coefficient, regression, and t-Test ).From the result of statistical parametric analysis, it's found that the concept of Bureaucracy has a significant and positive influence toward the Performance of Regional Tax Office XVII DTP. Based on the result 'of the research, we can conclude that there is a significant and positive influence between Weber's concept of Bureaucracy and Performance Concept. Especially, concept of Bureaucracy has a significant and positive influence toward the Performance of Regional Tax Office XVII DTP. We also suggest that the leader of Regional Tax Office XVII DTP has to give a wider authority based on hierarchical system and to be more impersonality to all employees. So, there are no different treatments for the implementation of the rules between all officials."

"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."

"Penerapan Sistem Informasi Perpajakan sebagai suatu sistem informasi manajemen di mana data tentang hak dan kewajiban perpajakan diolah menjadi suatu informasi, dapat dimanfaatkan di Kantor Pelayanan Pajak (KPP) sebagai bahan pengambilan keputusan. Keputusan tersebut dapat meningkatkan produktivitas kerja melalui ekstensifikasi danintensifikasi Wajib Pajak.Penelitian ini meneliti persoalan di atas, dengan pokok permasalahan : menguji dan menganalisis hubungan antara penerapan sistem informasi dengan produktivitas kerja di Kantor Pelayanan Pajak X, menguji dan menganalisis hubungan antara pengambilan keputusan dengan produktivitas kerja di Kantor Pelayanan Pajak X serta menguji danmenganalisis variabel yang memiliki hubungan Iebih kuat dengan produktivitas kerja di Kantor Pelayanan Pajak X.Penelitian ini dilakukan dengan jenis penelitian kuantitatif, dengan teknik survei. Pada penelitian ini survei dilakukan dengan menyebarkan kuesioner pada seluruh pegawai di KPP X. Data yang diperoleh dianalisis dengan metode korelasi - Spearman. Penelitian ini didasari dengan kerangka pikir bahwa penerapan sistem informasi perpajakan dan pengambilan keputusan memiliki hubungan positif dengan produktivitas kerja.Berdasarkan hasil penelitian ini ditemukan bahwa penerapan Sistem lnformasi memiliki hubungan dalam tingkatan sedang dan signifikan dengan produktivitas kerja. Hal ini berarti sistem informasi yang diterapkan di Kantor Pelayanan Pajak X mampu mendorong intensifikasi dan ekstensifikasi perpajakan sehingga meningkatkan produktivitas kerja. Selain itu juga ditemukan bahwa pengambilan keputusan di KantorPelayanan Pajak X memiliki hubungan dalam tingkatan sedang dan signifikan pada Produktivitas Kerja. Hal ini berarti pengambilan keputusan yang dijalankan di Kanter Pelayanan Pajak X mampu meningkatkan produktivitas kerja baik sumber daya manusia maupun organisasi Kantor Pelayanan Pajak X. Di antara dua variabel penerapan Sistem informasi dan pengambilan keputusan ditemukan bahwa pengambilan keputusan memiliki hubungan yang lebih kuat dengan produktivitas kerja, dibandingkan hubungan penerapan sistem informasi dengan produktivitas kerja.Faktor kepemimpinan dan sumber daya manusia yang menjadi pelaku pengambilan keputusan, mampu menjalankan peran dengan efisien dan efektif untuk menunjang produktivitas kerja. Efisiensi dan efektivitas pengambilan keputusan tersebut sedikit lebih besar dibandingkan peran penerapan sistem informasi terhadap produktivitas kerja. Belum besarnya perah sistem informasi tersebut bisa jadi dikarenakan oleh penerapan yang jangka waktunya belum terlalu lama.Sebagai hasil penelitian ini disarankan bahwa untuk peningkatan pemahaman akan produktivitas kerja, perlu dilakukan penelitian lanjutan dengan menguji faktor-faktor di luar penerapan sistem informasi dan pengambilan keputusan. Selain itu berdasarkan hasil penelitian ini, untuk meningkatkan produktivitas kerja adalah hal yang tepat bagi Kantor Pelayanan Pajak X untuk menerapkan sistem informasi perpajakan dan pengambilan keputusan yang efektif. Sebagai Iangkah Ianjut di masa akan datang, maka kedua aspek tersebut perlu mendapat perhatian untuk ditingkatkan agar produktivitas kerja semakin meningkat.

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Implementation of Tax information System as a management information system where data concerning tax rights and obligations processed as an information, can be used in KPP to support decision making. The decision can increase productivity through tax intensification and extensification.

This research figures out above situation, with problems: testing and analysing corelation between implementation of information system with productivity KPP X, testing and analysing corelation between decision making with productivity in KPP X and also test and analyse variable with stronger relation with productivity in KPP X.

This research is conducted with quantitative research type, with technique of survey. This research conducted survey by distributing questionaire for all officers in KPP X. Data obtained in this research analysed with correlation method - Spearman. This research is constituted with framework that implementation of tax information system and decision making have positive relation with productivity.

Based on the result of this research is found that implementation of Tax information System have significant relation with productivity. This is caused implementation of Tax information System in KPP X can push tax intensification and extensification that increase productivity. Besides it is also found that decision making in KPP X have significant relation with Productivity. This means decision making in KPP X can improve work productivity of human resource and office organization in KPP X. Among two variables, implementation of tax information system and decision making, found that decision making have stronger relation with productivity, compared to relation implementation of information system with productivity.

Leadership factor and human resource becoming perpetrator of decision making, can run role efficiently and effective to support productivity. Efficiency and effectiveness of decision making has a little stronger relation than role of implementation tax information system to productivity. This is caused by the fact that information system is just implemented.

As the result of this research is suggested that to improve understanding of productivity, need to conduct similar research by testing another factors than implementation of information system and decision making. Besides, the result of this research, suggest that to improve productivity in KPP X is correct to apply tax information system and effective decision making. In the future, both aspects required attention to improve productivity."

"Penelitian ini dimaksudkan untuk menjawab pokok permasalahan mengenai Bagaimanakah penerapan sanksi pidana oleh Direktorat Jenderal Pajak dalam melakukan penegakan hukum terhadap wajib pajak yang melakukan tindak pidana di bidang perpajakan, apakah sanksi pidana perpajakan bersifat shock therapy dan apakah implikasi sanksi tersebut kepada kepatuhan Wajib Pajak.Metode yang digunakan dalam melakukan penelitian ini adalah melalui pendekatan kualitatif. Penelitian ini dilakukan berdasarkan hasil wawancara dengan para informan yang terkait dengan sanksi pidana ini antara Iain dari Wajib Pajak, Konsultan Pajak dan Fiskus yang mewakiii pemerintah.Hasil dari penelitian ini menjelaskan mengenai sanksi pidana yang berlaku di Indonesia ini penerapannya masih sangat Iambat atau belum optimal dan pada dasarnya Wajib Pajak sebenamya takut dengan sanksi pidana perpajakan apabila diberlakukannya sanksi pidana ini secara tegas. Pengaruh sanksi pidana terhadap kepatuhan yaitu apabila dilihat dari hasil analisa pnelitian tidak memberikan pengaruh yang signifikan.Kesimpuian dari hasil dalam penelitian ini adalah bahwa Direktorat Jenderal Pajak tidak konsisten dalam menerapkan sanksi pidana ini, hal ini disebabkan oleh DJP sendiri lebih menitikberatkan kepada Sanksi Administrasi, selain itu rnasih terdapat hambatan juga di kurang profesionalnya aparat pajaknya itu sendiri, koordinasi yang lemah antar lembaga yang menangani tindak pidana pajak dan juga administrasi pajak serta sistem informasi yang belum baik di Direktorat Jenderal Pajak.

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This research is meant to respond to the substance of problem regarding implementation of criminal sanction made by the General Directorate of Taxation in preserving law upon taxpayer committing felony in taxation, whether the sanction meant as shock therapy and what is the implication of the sanction toward taxpayer compliance.

Method used in this research is qualitative approach. The research is made based on interviews with informer related to criminal sanction such as taxpayers, tax consultants, and Fiskus representing government.

The result of the research explained the criminal sanction applied in Indonesia and its implementation which is still very dawdling and not optimal, whereas the taxpayer in fact is atiaid of the criminal sanction related. The influence of criminal sanction toward tax-compliance showed by research result illustrated no significant influence.

The research concludes that the General Directorate of Taxation is not consistent in implementing the sanction. This is caused where DIP itself tend to focused on administration sanction as well as other obstacles in the lack of professionalism of tax enforcement units, weak coordination between tax-related-institution and tax administration and information system that is not solid yet."

"Contract of Work in management treated as lex spesialist derogates lex generalist against other regulations. This particular regulation may legally null a common regulation if the regulation has a same position, including tax law. if there is taxation in the business agreement, the common applied taxation law cannot be as the ground of tax calculation because they have the same position. The taxation policy, which becomes the ground of Contract Of Work influenced by taxation policy which applied at the time the business agreement is signed. That is why the taxation condition consist in the business agreement is different between the first generation in 1968 until seventh generation in 1999 until now.The lex spesialis derogat lex generalis taxation condition consist in the Contract Of Work, causing problems in taxation especially to KPP PMA III the tax services office which serve the mining sector. KPP PMA lll appeal upon the decision which is not conform with tax payer application. Among others is Withholding Tax Tariff beside PDBR : Loss Remedy and Value Added Tax.For data collection and thesis composition, the research type taken is descriptive analytic with qualitative approach, among others through research study at Tax Services Othce PMA lll and interview with 9 information sources, and literature study using tax web site, internet and others literature.The existence of taxation administration policy which reflect the taxation law principles such as legal certainty, legality principle, hierarchy principle and consistency principle, so a certain regulation will not lie on top on another regulation and will not confused the businessman.Certain taxation policy reformations not only oriented at tax revenue, but also reflect neutrality against all interest of local and central govemment, especially the regions in Indonesia are autonomy regions, so it will not resist the investors to invest in indonesia, particularly in mining sector.Backup jurisprudence is needed in a policy formed in legitimately regulation by the House of Representative and that regulation rellect the synchronization between the interest parties among others Directorate General of Tax with Directorate General of Mining and Energy. So there will be no more taxpayer submit an appeal with the same problems in the field."

"Pasar modal di Indonesia terus berkembang di tengah berbagai perubahan ekonomi dan politik yang terjadi balk di Iingkungan nasional maupun internasional. Dengan perkembangan tersebut pasar modal di Indonesia dituntut untuk dapat menyesuaikan diri dengan berbagai perubahan yang terjadi guna mendukung terciptanya iklim investasi yang kondusif, salah satunya adalah perangkat peraturan perpajakan khususnya pajak penghasilan.Pajak Penghasilan dlkenakan atas penghasilan, yaitu setiap tambahan kemampuan ekonomis yang diterima atau diperoleh Wajib Pajak dengan nama dan bentuk apapun yang digunakan untuk konsumsi atau menambah kekayaan Wajib Pajak. Penjualan saham dl pasar modal merupakan Salah satu objek pengenaan pajak penghasilan sebagaimana dimaksud dalam Pasal 4 (2) UU PPh.Saat ini sistem pajak penghesilan di Indonesia memberlakukan kebijakan pemungutan PPh Final untuk transaksi penjualan saham di bursa efek yang tarifnya sebesar 0,1 % untuk saham biasa dan 0,5 % untuk saham pendiri. Pemungutan PPh Final bertujuan untuk memberikan kemudahan bagi Wajib Pajak dalam melakukan pemenuhan kewajlban perpajakan. Permasalahan yang teijadi apakah pemilihan kebijakan pemungutan PPh final tersebut menjadi pemilihan kebijakan yang efektif bagi fiskus dalam usaha menghimpun dana masyarakat untuk pembangunan maupun bagi Wajib Pajak dalam pemenuhan kewajian perpajakan. Permasalahan selanjutnya selain tentang efektivitas pemungutan pajak adalah masalah keadilan (equality) yang menjadikan azas dalam pemungutan pajak.Dalam tesis ini penulis mencoba melakukan analisis terhadap permasalahan diatas dengan menggunakan pendekatan kualitatif guna menjelaskan efektivitas pemungutan pajak penghasiIan atas transaksi penjualan saham di bursa efek dan azas keadilan dalam pemungutan pajak. Penulis menggunakan pendekatan pencapaian tujuan, pendekatan sistem, pendekatan konstituensi strategis dan pendekatan nilai-nilai bersaing. dalam mengukur efektivitas. Untuk mengukur keadilan dalam pemungutan pajak penulis menggunakan pendekatan keadilan horizontal dan keadilan vertikal.Informan yang memberikan informasi dalam penulisan tesis ini berasal dari Direktorat Jenderal Pajak, pelaku pasar dan akademisi. Dari penelitian yang dilakukan dapat diambil kesimpuian bahwa kebijakan pemungutan PPh Final atas transaksi penjulan saham di bursa efek merupakan kebijakan yang efektif dalam pemungutan pajak. Efektivitas tersebut tercermin dari kemudahan, kesederhanaan dan faktor economic of collection dalam pemungutan pajak serta kepastian dalam penerimaan pajak. Efektivitas dalam pemungutan pajak tersebut ternyata tidak dibarengi dengan penerapan azas keadilan karena PPh Final yang dipungut tidak mencerminkan tax base penghasilan yang diterima atau diperoleh dari transaksi penjualan saham di bursa efek.

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Capital market in Indonesia is expanding in the middle of various changes in economics and politics that occur surroundings both National and International. Along with the development of capital market in Indonesia is demanded to adjust with various changing to support the creation of condusive investment climate, one thing is tax law, especially in income tax.

Income tax is subject to income, is only realized increase in the tax payers economics well being, whether originating within or without Indonesia, that may be used for consumption or to increase the wealth of such tax payers. Selling of stock in the stock exchange is one of the object to income tax as defined in article 4 of income tax law.

Now, Indonesian income tax system put the policy into effect of final income tax collection upon transaction of stock selling on the stock exchange with rate 0,1 % for common stock and 5% for stock holder. Collection of final income tax intend to facilitate the tax payers to fulfilment his taxation, obligation. The problem that occur, whether the election of final income tax collection policy has become an effective policy for liscus in order to accumulation effort of people's fund to both development and the tax payers to fulfillment his taxation obligation. In addition to the effectiveness of tax collection, the next problem is equality that has become a principle of tax collection.

In this thesis, the writer try to analize all problems above with qualitatif method to explain the effectiveness of tax collection upon transaction of stock selling on the Stock Exchange and equality principle in tax collection. The writer uses: aims achievement approach, System approach, strategic constituency approach, and value competitive approach to measure effectiveness. To measure the equality of tax collection, the writer uses horizontal equality and vertical equity approach.

The informants who has has given informations in this thesis come from Directorate General of Taxation, practitioners, and academicians. The research results in a summary, which implies that find income tax collection policy upon transaction of stock selling on the Stock Exchange facilitate the form of effective policy in tax collection. Effectiveness is reflected from easy, simplicity, and economic of collection factors in tax collection and also certainty in tax revenues. Effectiveness in tax collection that?s not together with equality principle implementation because the collection of final income tax is not reflected the tax base of income that's received or accrued from transaction of Stock selling on the Stock exchange."

"Directorate General of Tax as a public organization has to implement tax administration reform in order to improve the service quality to taxpayer. For that purpose, Foreign Investment For Tax Office has applied Modern Tax Administration System since the year 2004. This research is meant to know how significant is the influence of Moern Tax Administration System at Foreign Investment Four Tax Office to service quality. Modern Tax Administration System is an implementation of the tax adminsitrative reform that is defined as the deliberate use of authority and influence to apply new measures to an administrative system so as to change its structure procedure, strategy, and culture to improve public sector performance. Meanwhile, service quality id defined as a stake holder value regarding the service dimension whch is perceived as positive value acquirement to the degree of satisfaction. It is measured by ten dimensions that is tangibel, reliable, responsiveness, competence, courtesy, credibility, security, acess, communication, and understanding the customers. This research is carried out by using an explanation method which explaining a causal relationship between independent variables and a dependet variable. It uses a quantitative approach. Data is collected with survey by giving questionnaires to all officer of Foreign Investment Four Tax Office. Then the data is analysed with correlation and regression. The result of this analysis indicate that there is a positive strong relationship between Modem Tax Administration System together which consist of organization chart modemization, organizational procedure modernization, organizational strategy modernization, and organizational culture modernization and service quality. All sub variables of the Modern Tax Adrninistration System have significant influences to service quality of Foreign Investment Four Tax Ofiice. The research proposes that Foreign Investment Four Tax Office should improve Modem Tax Administration System higher either organization chart, organizational procedure, organizational strategy, and organizational culture to support the service quality using approaches: making a job description more detail to prevent duplication, making an easier access of getting new regulations from the intemet or intranet, promoting knowledge and skill of the employees through in house training, out bond training, and improving moral and ethics of the employees through ?kultum" and Emotional Spiritual Quotient (ESQ) training."

"Penelitian ini bertujuan untuk mengetahui pengaruh pelayanan terhadap kepatuhan wajib pajak pada Kantor Pelayanan Pajak (KPP) Cikarang Satu. Grand theory yang digunakan untuk variabel pelayanan adalah teori Zeithaml, Parasuraman, & Berry (1990) yang meliputi dimensi: bukti fisik, kehandalan, daya tanggap, jaminan dan empati, sedangkan untuk variabel kepatuhan adalah teori Salamun AT yang mencakup aspek penyetoran dan pelaporan.Penelitian menggunakan pendekatan kuantitatif dan desain korelasional dengan melibatkan 100 sampel yang diambil secara acak sederhana. Pengumpulan data dilakukan dengan penelusuran dokumen dan kuesioner yang telah diuji validitas dan reliabilitasnya. Uji validitas menggunakan rumus korelasi Rank Spearman dan uji reliabilitas menggunakan Spearman Brown. Data yang diperoleh dianalisis dengan menggunakan formula statistika, yakni korelasi Rank Spearman dan t-test yang pengolahannya dilakukan dengan program SPSS versi 12.Hasil analisis deskriptif menunjukkan bahwa pelayanan pada KPP Cikarang Satu tergolong baik, sedangkan kepatuhan wajib pajak relatif kurang. Sementara itu hasil pengujian hipotesis menunjukkan bahwa pelayanan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dengan nilai koefisien korelasi = 0,7.Dengan kondisi seperti itu, maka pelayanan pada KPP Cikarang Satu pertu ditingkatkan dan disempurnakan secara terus menerus yang mencakup semua indikator (bukti fisik, kehandalan, daya tanggap, jaminan dan empati) dengan tekanan pada aspek-aspek yang pelaksanaanya masih belum maksimal, misalnya: pelayanan sejak awal secara profesional kepada wajib pajak dan perhatian aparat pajak secara personal; dan dilakukan penelitian lanjutan dengan pendekatan serupa tetapi dengan obyek penelitian yang berbeda dan jumlah sampel yang lebih besar, sehingga dimungkinkan terjadinya generalisasi yang Iebih luas dan meyakinkan yang pada gilirannya dapat memperkaya dan memperkukuh hasil penelitian ini.

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This research was aimed to analyze the influence of service toward taxpayers' obedience at Kantor Pelayanan Pajak (KPP) Cikarang Satu. Grand theory used for service variable was Zeithaml, Parasuraman, & Berry (1990) which covered several dimensions such as: physical evidence, reliability, responsiveness, assurance, and empathy, whereas theoretical foundation for obedience variable was Salamun AT theory which included several aspects such as: and reporting.Quantitative approach and correlation design were deployed by participating 100 samples obtained from simple random sampling technique. Documents analysis and valid and reliable questionnaires were used to get data. Rank Spearman and Spearman Brown were utilized as validity and reliability testing. Obtained data then were analyzed using Rank Spearman Correlation and f-test with SPSS Ver. 12.Descriptive analysis indicated that service at KPP Cikarang Satu was in good condition, whereas taxpayers' obedience relatively low. Moreover, hypothesis testing showed that there was positive and significant correlation between service and obedience of taxpayers (0.7).Based on this condition, service performance of KPP Cikarang Satu needs improving continuously which covers all indicators such as physical evidence, reliability. responsiveness, assurance, and empathy focused on factors which its implementation not in good condition, for example: early professionally service to taxpayers and the personal attention of tax officers; and it takes further research with similar approach but implemented in different research objects using bigger sample size, so that generalization will be broader which lead to the improvement of this field of research."

"Administrasi pulblik tidak hanya menyediakan palayanan bagi masyarakat, namun juga melakukan pengaturan terhadap masyarakat sebagai konsekwensi dari kenyataan bahwa penyediaan pelayanan bagi anggota masyarakat akan membatasi sebagaian masyarakat yang lainnya. Sehingga, penyediaan pelayanan dan pengaturan masyarakat dalam administrasi public harus saling terkait. Pajak Negara untuk membiayai pengeluarn-pengeluaran bagi kepentingan penyelenggaraan administrasi public tersebut dimana dalam pemungutannya dapat dipaksakan. Dengan demikian, pajak sebagi bagian dari administrasi public mutlak memiliki dasar peraturan perundangan pula.Penelitian ini mensinyalir adanya sejumlah peraturan di bidang perpajakan yang tidak selaras, baik dilihat dari aspek keadilan, kepastian hukum, maupun hierarki perundang-undangan. Jika sinyalemen ini terbukti, peraturan demikian berpotensi menimbulkan ketidakpastian pada wajib pajak dan aparat pelaksana administrasi pajak di lapangan. Ketidakselarasan antar peraturan perpajakan dapat menurunkan tingkat dalam pemungutan pajak, yang pada gilirannya akan membuka potensi bagi terdistorsinya fungsi dan peran penting pajak bagi pembangunan. Kondisi ini sangat berbahaya karena dalam keadaan peraturan yang serba pasti sekalipun, masih dimungkinkan timbulnya penyimpangan dalam tataran pelaksanaan, apalagi manakala penyimpangan itu sudah timbul pada tataran peraturannya.Penelitian ini lebih lanjut akan menganalisis keselarasan antar peraturan perundangan di bidang perpajakan melalui pendekatan hukum dalam administrasi publik. Faktor-faktor yang memungkinkan menimbulkan adanya ketidakselarasan tersebut, kemungkinan dampak yang ditimbulkan, serta solusi yang mungkin diterapkan merupakan hal-hal yang akan dieksplorasi lebih jauh dalam penelitan ini.Berdasarkan analisis terhadap tiga peraturan di bidang perpajakan, yang diperkaya dengan pendapat para informan penelitian, dapat disimpulkan bahwa beberapa peraturan perpajakan paling yang menjadi objek penelitian tidak tiga terbukti telah menyimpang terhadap peraturan perundang-undangan di atasnya dan/atau tidak memenuhi asas-asas hukum dalam pembentukan sebuah peraturan perundang-undangan. Terhadap ketiga peraturan yang terbukti tidak sesuai dengan perundang-undangan dan bertentangan dengan asas-asas hukum tersebut, pemerintah disarankan untuk mencabut atau merevisi peraturan tersebut."