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"Penelitian ini bertujuan untuk menganalisis potensi pajak hiburan, kendala, dan upaya optimalisasi pajak hiburan yang ada di Provinsi DKI Jakarta. Penelitian ini merupakan penelitian kualitatif. Penilaian potensi pajak hiburan dengan menggunakan Kriteria Davey menunjukkan hasil bahwa pajak hiburan di Jakarta pada tahun 2008 adalah pajak yang potensial untuk meningkatkan penerimaan daerah. Sedangkan untuk tahun 2009 kurang potensial untuk meningkatkan penerimaan daerah. Tahun 2010 menunjukkan hasil bahwa penerimaan pajak hiburan potensial untuk meningkatkan penerimaan daerah. Sedangkan tahun 2011 tidak potensial untuk meningkatkan penerimaan daerah. Peneliti menyarankan agar Dinas Pelayanan Pajak melakukan koordinasi yang lebih baik dengan pihak terkait khususnya Dinas Pariwisata dan BPKD, mengintensifkan sosialisasi online system kepada wajib pajak, menerapkan mekanisme penagihan aktif, mengintensifkan pemeriksaan pajak hiburan, dan meningkatkan pelayanan kepada masyarakat.

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This study aimed to analyze the potential of entertainment tax, constraints and efforts to optimizing entertainment tax in Jakarta. This study is a qualitative research. Assessment of potential entertainment tax by using the criteria that disclosed by Davey, shows that entertainment tax in 2008 was a potential tax for local revenue in DKI Jakarta. Whereas in 2009 was less potential to increase the local revenue. In 2010, shows that the entertainment tax is potential to increase the local revenue. On the other hand, entertainment tax in 2011 was not potential. Researcher suggested that the Dinas Pelayanan Pajak to have a better coordination with the parties concerned, especially the Dinas Pariwisata and BPKD, intensifying socialization online system for taxpayers, implements active billing mechanism, intensifying the entertainment tax audit, and improve service to the public."

"Penelitian ini membahas pengawasan pemungutan pajak daerah yang dilakukan oleh Pemerintah Provinsi DKI Jakarta melalui sistem online atas Pajak Hotel, Pajak Restoran, dan Pajak Hiburan. Penelitian ini bertujuan untuk menganalisis manfaat dan kendala penerapan sistem online Pajak Hotel, Pajak Restoran, dan Pajak Hiburan di Provinsi DKI Jakarta. Pendekatan yang digunakan adalah pendekatan studi kasus. Penelitian ini menyimpulkan bahwa sistem online pajak telah memberikan manfaat, terutama meminimilisasi biaya administrasi pajak dan efisiensi dalam pengawasan pemungutan pajak. Kendala yang dihadapi dalam penerapan sistem online adalah belum kooperatifnya wajib pajak dan beragamnya tipe alat transaksi di tempat usaha wajib pajak yang menyebabkan target jumlah objek Pajak Hotel, Pajak Restoran, dan Pajak Hiburan yang menggunakan sistem online pajak belum tercapai. Rekomendasi dari penelitian ini adalah agar Pemerintah Provinsi DKI Jakarta khususnya Dinas Pelayanan Pajak mengupayakan kesesuaian alat sistem online dengan alat transaksi di tempat usaha wajib pajak, melakukan lebih banyak penyuluhan kepada wajib pajak, serta menambah bank untuk bekerjasama dalam penerapan sistem online pajak.

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This study discusses regional tax collection monitoring of Hotel Tax, Restaurant Tax, and Entertainment Tax through the online system conducted by Provincial Government of DKI Jakarta. This study is intended to analyze the benefits and constraints of the implementation of the online system of Hotel Tax, Restaurant Tax, and Entertainment Tax in DKI Jakarta. The approach used is a case study approach. This study concludes that the online system has provided benefits especially tax costs minimilized and efficiency in the monitoring of tax collection. Constraints encountered in the implementation of the online system such as taxpayers uncooperative and various types of transaction tools in taxpayer's place of business that causes the target number of taxpayers use tax online system has not been achieved. Recommendations from this study is the Provincial Government of DKI Jakarta, particularly the Dinas Pelayanan Pajak, compliance efforts online system tools with transaction tool in a taxpayers place of business, doing more outreach to taxpayers, as well as add a bank to cooperate in the implementation of tax online system."

"Tesis ini membahas masalah pengaruh perilaku wajib pajak mengenai kebijakan keterbukaan data perbankan untuk kepentingan perpajakan terhadap kepatuhan wajib pajak, dengan menggunakan metode kuantitatif. Kebijakan keterbukaan data perbankan untuk kepentingan perpajakan merupakan salah satu cara untuk meningkatkan kepatuhan wajib pajak. Tujuan tesis ini adalah untuk menganalisis pengaruh pemahaman nasabah perbankan atas rigiditas kebijakan keterbukaan data perbankan untuk kepentingan perpajakan terhadap kepatuhan wajib pajak dan untuk menganalisis pengaruh kesediaan nasabah perbankan untuk bekerjasama/patuh atas kebijakan keterbukaan data perbankan untuk perpajakan terhadap kepatuhan wajib pajak. Hasil penelitian ini menunjukkan bahwa pemahaman nasabah perbankan atas rigiditas kebijakan keterbukaan data perbankan untuk kepentingan perpajakan berpengaruh positif terhadap kepatuhan wajib pajak; kesediaan nasabah perbankan untuk bekerjasama/patuh atas kebijakan keterbukaan data perbankan untuk perpajakan berpengaruh positif terhadap kepatuhan wajib pajak. Pemerintah harus melakukan upaya-upaya peningkatan pemahaman dan kesediaan nasabah untuk bekerjasama/patuh atas kebijakan keterbukaan data perbankan untuk perpajakan agar kebijakan tersebut dalam berjalan efektif dalam meningkatkan kepatuhan wajib pajak Indonesia.

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This thesis discusses about the influence of taxpayer behaviour about bank information disclosure policy for tax purposes to the taxpayer compliance, using quantitative method. bank information disclosure policy for tax purposes is way to increase the taxpayer compliance. The thesis purposes is to analyze the influence of banking customers understanding on the rigidity of bank information disclosure policy for tax purposes to the taxpayer compliance, and the influence of banking customers’s willingness to cooperate/comply with the policy. The thesis results show that the understanding of banking customers upon bank information disclosure policy for tax purposes has positive influence to taxpayer compliance, and the willingness of banking customers to cooperate/comply with the policy has positive influence to taxpayer compliance. The government must make efforts to increase customers’s understanding and willingness to cooperate with the policy, so it can be effective to increase Indonesian tax compliance."

"Skripsi ini membahas hal-hal apa saja yang menjadi fokus utama Dinas Pelayanan Pajak terkait dengan kesiapan pengadministrasian pemungutan Pajak Bumi dan Bangunan beserta upaya apa yang dapat mengoptimalisasikan potensi Pajak Bumi dan Bangunan. Dengan disahkannya Undang-undang No 28 tahun 2009, per 2014 pajak Bumi dan Bangunan akan sepenuhnya ditangani oleh pemerintah daerah.Permasalahan yang ada adalah bagaimana pemerintah daerah mengatur kesiapan-kesiapan administrasi pemungutan tersebut agar potensi pajak dapat tergali lebih dalam oleh pemerintah daerah. Tujuan penulisan ini adalah menjelaskan apa saja yang sedang dipersiapkan pemerintah daerah dalam hal mengadministrasikan Pajak Bumi dan Bangunan. Penelitian ini menggunakan pendekatan kualitatif dimana data bersumber dari wawancara mendalam pada pihak Dinas Pelayanan Pajak serta instansi terkait lainnnya.Berdasarkan hasil penelitian ini disimpulkan bahwa Dinas Pelayanan Pajak tengah mempersiapkan regulasi, sumber daya manusia, sarana dan prasarana, serta keyakinan bahwa Dinas Pelayanan Pajak mampu mengelola Pajak Bumi dan Bangunan. Sedangkan upaya yang dapat dioptimalkan untuk meningkatkan potensi Pajak Bumi dan Bangunan adalah dengan memperluas basis pajak serta penerapan sanksi yang dapat mengurangi tax evasion. ;

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This script describes what things are the main focus of the Dinas Pelayanan Pajak relating to the readiness of the administration of property tax collection efforts and what it can optimize the potential of property tax. With the adoption of Law No. 28 of 2009, as of 2014 Property tax will be fully handled by local governments.The problem that exists is how local governments regulate the readiness-readiness of the administration of tax collection so that potential can be tapped more deeply by the local government. The purpose of this paper is to explain what things are prepared in local government in administering property tax. This study uses a qualitative approach where the data comes from in-depth interview on the Dinas Pelayanan Pajak and related agencies lainnnya.Based on the results of this study concluded that the Dinas Pelayanan Pajak is currently preparing the regulations, human resources, facilities and infrastructure, as well as the conviction that the Dinas Pelayanan Pajak is able to manage Property tax. While the effort can be optimized to increase the potential for Property tax is to broaden the tax base and the application of sanctions that could reduce the tax Evasion."

"[ABSTRAKDKI Jakarta memiliki 13 jenis pajak daerah salah satunya pajak restoran Tahun 2014 yang lalu realisasi pajak restoran DKI Jakarta belum mencapai target yang dicanangkan Melihat hal ini Pemerintah Daerah DKI Jakarta dapat melakukan strategi untuk mengoptimalisasi penerimaan pajak restoran yakni melalui ekstensifikasi pajak Penelitian ini akan mengidentifikasi upaya ekstensifikasi pajak restoran terhadap usaha penjualan makanan yang sedang berkembang di Jakarta yaitu food truck Metode yang digunakan dalam penelitian ini adalah metode post positivis Penelitian ini akan menganalisis potensi kelayakan serta faktor penghambat dalam upaya ekstensifikasi pajak restoran terhadap food truck serta pada akhirnya membuktikan bahwa food truck dapat menjadi objek pajak restoran baru dan meningkatkan penerimaan pajak daerah khususnya pajak restoran bagi DKI Jakarta Akan tetapi ada beberapa hambatan seperti belum ada regulasi yang mengatur secara spesifik mengenai food truck dan masalah apabila food truck berpindah lokasi yang harus diselesaikan serta membuat Perda yang mengatur food truck apabila ingin mengoptimalkan ekstensifikasi pajak terhadap food truck.

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ABSTRACTDKI Jakarta has 13 kinds of local tax included restaurant tax In 2014 the realization of restaurant tax did not reach the target that the Local Government appointed DKI Jakarta rsquo s Local Government must do some strategy to manage this situation such as tax extensification This research will see the effort of tax extensfication especially restaurant tax to a food selling business that nowadays being popular in DKI Jakarta food truck The method that used in this research is post positivise method This research will analyzing the potency properness and the resistor in the effort of food tax extensification for food truck In the end this research will prove that food truck can be the new restaurant tax object to increase the income of restaurant tax in DKI Jakarta Somehow DKI Jakarta rsquo s Local Government must solve the problem and make a specific regulation for food truck and put it in the local region regulation to optimize the restaurant tax extensification for food truck , DKI Jakarta has 13 kinds of local tax included restaurant tax In 2014 the realization of restaurant tax did not reach the target that the Local Government appointed DKI Jakarta rsquo s Local Government must do some strategy to manage this situation such as tax extensification This research will see the effort of tax extensfication especially restaurant tax to a food selling business that nowadays being popular in DKI Jakarta food truck The method that used in this research is post positivise method This research will analyzing the potency properness and the resistor in the effort of food tax extensification for food truck In the end this research will prove that food truck can be the new restaurant tax object to increase the income of restaurant tax in DKI Jakarta Somehow DKI Jakarta rsquo s Local Government must solve the problem and make a specific regulation for food truck and put it in the local region regulation to optimize the restaurant tax extensification for food truck ]"

"Since economics crisis that occurred ten years ago has shown positive growth, the investment climate that has been going on in Indonesia is not yet stable consistently. In order to create conducive investment climate the government made the Law of Income Tax No. 17 in 2000 with reduced income tax. Even though the tax is not always being the concerning factor in making a funding decision in a company, however the tax is inevitable.Modigliani and Miller (1963) stated with the tax, a company which adding the debt in its capital structure will maximize its firm value. The advantage of the tax arises as a result of paying the interest. From dividend policy point, the reduced income tax increases the proportion to earnings after tax which is distributed to the shareholder.The purpose of the research is to find the changing affect of corporate income tax rate the company dividend policy and capital structure. This research uses methodology of panel data. The sample characteristic of the research is companies which are registered in Indonesia Stock Exchange and distributed the cash dividend from 1998 to 2005. The result was 23 companies had been chosen from 388 population as research sample.The result has indicated that reduced corporate income tax affects significantly positive to dividend policy but negative to capital structure. When the corporate income tax decreases the total dividend ratio on the earnings after tax increase but the usage level of debt based on the value of the company book equity decrease. The factors which affecting the debt usage level based on the book value equity are assets, non debt tax shield, profibility, and dividend payout ratio in two years. Moreover, the factors which affecting the dividend total ratio on the earnings after tax are non debt tax shield, dividend and dividend payout ratio in one year."

"Pembayaran Pajak Kendaraan Bermotor melalui e-samsat didasari oleh Peraturan Presiden Nomor 5 Tahun 2015 tentang Sistem Administrasi Manunggal Satu Atap. Pemerintah bermaksud untuk meningkatkan kualitas pelayanan kepada masyarakat dengan menyediakan pembayaran PKB secara elektronik. Penelitian ini bertujuan untuk menganalisis bagaimana implementasi pembayaran PKB melalui e-samsat di DKI Jakarta jika ditinjau dari asas kemudahan administrasi. Analisis dilakukan dengan menggunakan teori asas kemudahan administrasi menurut Ibu Haula Rosdiana dan Bapak Edi Slamet Irianto. Penelitian ini diharapkan dapat memberikan manfaat secara akademik maupun dari segi kepentingan praktis. Metode yang digunakan dalam penelitian ini adalah deskriptif post-positivis dengan wawancara mendalam.Hasil dari penelitian ini menunjukan bahwa dari asas certainty, pembayaran PKB melalui e-samsat dapat dikatakan belum memenuhi kepastian. Hal ini dikarenakan belum ada peraturan secara rinci yang khusus mengatur mengenai pembayaran PKB melalui e-samsat. Dari asas convenience of payment, pembayaran PKB melalui e-samsat dapat dikatakan memenuhi asas ini dari sisi kenyamanan membayar. Dari asas efficiency, pembayaran PKB melalui e-samsat dapat dikatakan terpenuhi baik dari sisi petugas pajak maupun Wajib Pajak. Dari asas simplicity, pembayaran PKB melalui e-samsat belum begitu mudah karena masih terdapat banyak kendala yang terjadi di lapangan.

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Motor vehicle tax payment through e samsat is conducted based on Presidential Regulation No 5 Year 2015 concerning One Roof Administration System. Jakarta Government intend to increase the quality of service to the citizens by providing new method of motor vehicle tax payment through electronic system. This research aims to analyze the implementation of motor vehicle tax payment through e samsat based on ease of administration principles. The analysis is supported by theory of Ease of Administration principle stated by Rosdiana and Irianto. This research is hoped to provide some benefits for each academic and practical purpose. The method used in this research is descriptive post positivist, conducted through in depth interview.The results shows that based on certainty principle, tax payment through e samsat has not fulfilled the certainty of procedures due to unavailability of specific regulations regarding tax payment through e samsat. Based on convenience of payment principle, tax payment through e samsat has fulfilled the convenience of payment indicators. Based on efficiency principle, tax payment through e samsat has fulfilled the efficiency criteria both on tax authority rsquo s side and tax payer rsquo s side. Based on simplicity principle, tax payment through e samsat is not simple due to several troubles occurring in the field."