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"Zakat has an important position In Islam. It becomes religion obligation as well as a function for increasing the prosperity of social life. Through zakat, income of people which has more economic's ability is distributed to the people who have a right to earn. As a result, it creates the equal condition of income, wealth, and social justice in society.For Moslem paying zakat is a must. But in Islam, besides zakat, there are another duties in the wealth which have to pay for. One of them is the obligation for paying income tax as a proof of people's obedience to the leaders and the participation in the development. This condition makes the moslem have to suffer double obligation. In order to minimize an obligation Indonesian government carried out the policy which counted zakat as the nett income deduction regarding the income tax. Different with Indonesia, in Malaysia zakat that had been paid by Moslem can deduct tax obligation as a tax credit of individual income tax. One interesting thing from it's difference is, implementation of this policy does not cause decreasing of tax revenue but increase the revenue both zakat and tax instead.This research studied the possibility of zakat policy implementation as a tax credit of individual income tax in Indonesia based on Malaysia's implementation. It tried to describe the comparation between tax and zakat management in Malaysia and Indonesia, some justification of policy implementation in Indonesia, and the obstacle of policy. This research used qualitative approach with descriptive analysis. Besides, this research can be classified into pure and cross sectional research. The data is collected by field research through depth interview with informans and literatures from articles, books, rules, and other sources.The result of this research shows the possibility of implementation this policy in Indonesia with some justifications. First, this policy can support the government's duty to increase citizen prosperity. Second, it can increase zakat and tax revenue. Third, it can dissappear double obligation burden. Although, there are some obstacles that must be faced to implemente this policy, such as structure of zakat collecting organization, the absence of penalty in zakat law, political will of government, self-internal factor, interreligious problem, and other administration problems."

"The Implementation of local autonomy in Indonesia means that the government has authority, rights and obligation to regulate their house hold themselves as well as their finance based on the regulation. Bekasi, as the Buffer city of Jakarta, which has also applied the local autonomy. One of The income?s resources for local government finance is local earnings, which is included local tax. In Bekasi the advertising tax has given contribution enough as the local earnings. By the end of 1999, The Pattern of the license of advertisement board wold be held by One-roof services, before that, it was held by the Board of Sanitation,Gardening and Funeral in Bekasi City. This research has analyzed and compared the tax compliance cost as an effect of the changes of the Administrative license which has been taken care by the Board of Sanitation,Gardening and Funeral in Bekasi City and The SPSA. The tax compliance would be analyzed by two Fiskuses, which were the representatives of government aparatures or The SPSA and The advertising of tax payer.On this research, researcher has used qualitative approach on the comparative tax compliance cost analysis. This research has implemented the descriptive methods, to describe the condition of the object of research derived from the actual facts. The technique of primary data collection was done by in depth interview toward main informants that obviously involved in the administration of license for advertising, which were the staff of SPSA and also toward supporting informants (advertising tax payer). Whereas the secondary data was obtained through literature study by examining various literature to derive comprehensive description on the object of research. Data analysis was done in qualitative way, based on the result of the field findings as the primary and the secondary data.From the analysis result, the changes of the administration?s license has given some effects to the tax compliance cost and advertising tax payer. The aspect of tax compliance cost from advertising tax payer?s point of view,which were the direct money cost, time cost and psychic cost became relatively lower than before. The factors which were affected the tax compliance cost and made it lower than before, were the strategic and reachable location, the efficient of the administration and also the comforts that was given by the clear procedures and the accuracy of the finishing license which was only 12 work days for maximum. On the other hand, the tax compliance cost which was connected by the fiskuses such as the administrative cost and the enforcement cost, has not been looked yet about the difference of the things that could be lower or higher, which was connected by the pattern of the advertisement administration's license. These things were caused by the SPSA itself, which has still been as the transition of the ideal pattern which will be held in the year of 2009. Because of that reason, the SPSA has not had the separable cost yet, which has been connected by the tax compliance cost that the changes could be analyzed."

"Skripsi ini membahas implikasi pengenaan kebijakan diferensiasi tarif pajak penghasilan bagi karyawan yang tidak mempunyai NPWP. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil dari penelitian ini memperlihatkan pemerintah dalam mengeluarkan kebijakan diferensiasi tarif pajak penghasilan tidak didasari teori yang kuat. Hukum materiil dengan hukum formal bercampur karena unsur sanksi yang seharusnya terdapat dalam Undang-undang KUP, terdapat dalam tarif Undang-undang Pajak Penghasilan. Pemberlakuan diferensiasi tarif pajak penghasilan bertentangan dengan prinsip ability to pay. Bagi karyawan yang mempunyai penghasilan yang sama besarnya mendapat perlakuan yang berbeda. Hal ini menimbulkan ketidak adilan horizontal. Hendaknya dalam menaikkan penerimaan negara pemerintah hendaknya mengeluarkan kebijakan dengan tidak mengorbankan keadilan bagi masyarakat.

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The focus of this study is implication of outcome differential tariff income tax policy for employee who don't have Tax Payer Number. This research is qualitative research with descriptive design. The result of this research showed that the goverment policy on Differential tariff income tax didn't have strong theory based. Material law with formal law is mixed because there is penalty element that should have been included in general rule tax law in fact included in income tax law.

The aplication of differential tariff is against with the ability to pay principle. For employee who has same income get different treatment. This situation makes horizontal disequity. In raising country income government should made new policy which don't sacrifice people's equity."

"Hadirnya Undang-Undang Nomor 36 Tahun 2008 merupakan perubahan baru bagi Wajib Pajak khususnya Wajib Pajak badan. Salah satu perubahan yang terdapat dalam undang-undang tersebut adalah pemberian fasilitas pengurangan tarif Pajak Penghasilan (PPh) bagi Wajib Pajak badan Usaha Mikro Kecil Menengah (UMKM). Pengurangan tarif tersebut dikarenakan adanya perubahan tarif pada Pasal 17 yaitu tarif umum PPh bagi Wajib Pajak badan. Kebijakan tersebut sangat menarik, karena fasilitas yang diberikan kepada Wajib Pajak berdasarkan peredaran bruto. Peredaran bruto yang dimiliki oleh sebuah UMKM dapat mempengaruhi pajak yang terhutang. Penelitian ini bertujuan untuk menganalisis kebijakan pengurangan tarif PPh badan melalui Pasal 31E Undang-Undang Nomor 36 Tahun 2008 ditinjau dari sisi keadilan pemungutan pajak. Konsep utama yang digunakan dalam penelitian ini adalah konsep fasilitas atau insentif pajak dan konsep keadilan. Metode penelitian yang digunakan yaitu melalui pendekatan kuantitatif dengan analisis data kualitatif. Data kualitatif diperoleh melalui studi literatur dan wawancara mendalam. Berdasarkan penelitian yang dilakukan maka dihasilkan kesimpulan bahwa kebijakan yang dikeluarkan oleh pemerintah melalui Pasal 31E Undang-Undang Nomor 36 Tahun 2008, tidak mencerminkan keadilan baik dari segi keadilan horizontal maupun keadilan vertikal. Dalam mencapai suatu keadilan sebaiknya perumus kebijakan memberikan batasan fasilitas tersebut berdasarkan Penghasilan Kena Pajak dan bukan peredaran bruto.

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The presence of Tax Laws No. 36/2008 is a new change for taxpayers, especially company taxpayers. One of the changes in the law is the reduction policy of taxon-revenue of micro-small-intermediate company taxpayer. The reduction is given due to the change of rate in the Article 17, which is general tax-on-revenue rate of company taxpayers. The policy is so interesting because the facility given to taxpayer is based on bruto circulation. Bruto circulation of a micro-smallintermediate company can influence the tax liability. This research aims to analyze the reduction policy of tax-on-revenue of micro-small-intermediate company taxpayer through Article 31E of Tax Laws No.36/2008 observed from equity principle in taxation. The main concepts used in this research are concept of facility or tax incentive and concept of equity principles. Research method used in quantitive approach with qualitative data analysis. Qualitative data is obtained from literature study and in-depth interview. The result is that the policy issued by the government through Article 31E in Tax Laws No.36/2008 does not reflect equity, both from horizontal and vertical equity principle. In achieving equity, the policy maker should give limitations of the facility, based on taxable revenue instead of bruto circulation."

"Skripsi ini membahas mengenai proses administrasi retribusi pasar yang terdiri dari identifikasi, penetapan/ penilaian, dan pemungutan. Identifikasi subjek dan objek retribusi pasar dilakukan melalui terjun lapangan. Penetapan retribusi pasar berdasarkan Peraturan Daerah Nomor 08 Tahun 2005. Observasi dilakukan ke Pasar Kranji Baru dan Pasar Bintara untuk mengetahui bagaimana pelaksanaan pemungutan retribusi pasar. Dalam melakukan proses administrasi tersebut ditemukan beberapa permasalahan yang menghambat tercapainya tujuan. Permasalahan tersebut berasal dari internal Dinas Perekonomian Rakyat dan eksternal seperti pelanggaran oleh pedagang serta bencana alam. Penelitian ini merupakan penelitian positivis dengan menggunakan jenis penelitian deskriptif. Teori yang digunakan adalah teori administrasi pendapatan daerah oleh James Mcmaster dan Nick Devas. Hasil penelitian yang didapatkan yaitu dalam melakukan proses administrasi retribusi pasar masih tidak sesuai dengan peraturan yang telah ditetapkan. Setelah penelitian selesai dilakukan, menghasilkan rekomendasi kepada pengelola pasar untuk dapat menegakkan hukum bagi para pelanggar baik itu dari petugas maupun kepada para pedagang.

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This thesis discusses about the market charges administrative process which consists of the identification, assessment, and collection. The administrators have identified subject and object of market charges through field research. The assesment of market charges is based on local regulation number 08, 2005. Observations carried out to Kranji Baru market and Bintara market to know how the collection of market charges. In conducting the administrative process was found several problems that hinder the achievement of goals. The problems come from an internal of Department of Citizen?s Economy and an external such as violations by the merchants as well as natural disaster. This study is a positivist research by using descriptive research type. The theory used is the theory of local revenue administration by James McMaster and Nick Devas. The result from this research is in the process of administration is still not in accordance with the regulations. After research is completed, resulting in a recommendation to the market administrator to be able to enforce the law for offenders both of officers and to the merchants."

"Skripsi ini membahas mengenai pemungutan atas pajak penggunaan energi listrik di Kabupaten Bekasi. Permasalahan dalam skripsi ini difokuskan pada bagaimana efektivitas pemungutan pajak penggunaan energi listrik atas listrik yang dihasilkan oleh badan usaha milik swasta PT. X yang dilakukan oleh Dinas Pendapatan, Pengelolaan Keuangan dan Aset Kabupaten Bekasi. Penelitian ini menggunakan pendekatan kuantitatif. Hasil penelitian ini menunjukkan bahwa latar belakang pemerintah Kabupaten Bekasi menerapkan official assessment system atas pajak penggunaan energi listrik yang dihasilkan PT. X karena PT. X belum memiliki kemampuan secara teknis dan administratif untuk menjadi pemungut pajak. Selain itu, bagi perusahaan-perusahaan yang baru berdiri sulit untuk diterapkan self assessment karena diragukan kepatuhannya. Secara keseluruhan, pemungutan pajak penggunaan energi listrik dinilai belum terpenuhi berdasarkan dimensi struktur, sistem, staf dan skill. Hal ini disebabkan oleh ketidakmerataan beban kerja tiap bagian, jumlah pegawai yang berlebih dan latar belakang pendidikan petugas yang tidak sesuai dengan tugas yang diemban, sistem yang belum optimal serta kurangnya pendidikan bagi petugas.

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This paper discusses the collection of taxes on energy use in the district of Jakarta. Problems in this thesis focused on the extent of the effectiveness of tax collection electrical energy usage for electricity generated by privately owned companies PT. X is performed by the Department of Revenue, Finance and Asset Management Bekasi. This study uses a quantitative approach based on the theory of Seven S.

The results of this study indicate that the background Bekasi government official to apply the tax assessment system for the use of electrical energy generated PT. X because of PT. X does not have the technical and administrative skills to become tax collectors. In addition, for companies newly established selfassessment is difficult to apply because of questionable compliance.

Overall, the taxation of electrical energy usage considered have not been met based on the dimensions of structures, systems, staff and skills. This is caused by uneven workload of each section, the excess number of employees and the educational background of the officer who is not in accordance with their mandates, a system that has not been optimal and lack of education for officers."