Restrukturisasi organisasi sistem administrasi perpajakan modern (SAPM) dan pengaruhnya terhadap pelayanan kepada wajib pajak di KPP Penanaman Modal Asing : studi tentang implementasi SAPM di KPP PMA Empat = Restructuring of modern taxation administration system organization (SAPM) and its influence against servicing to tax obligatory at Tax Servicing of Foreign Investment Four Office : case study of SAPM implementation in KPP PMA Empat