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"Azas-azas perpajakan merupakan dasar untuk pelaksanaan kebijakan pajak. Dalam rangka meningkatkan pertumbuhan, pemerataan pembangunan dan investasi di suatu negara, maka pemungutan pajak sebaiknya didasarkan pada azas-azas sebagaimana diungkapkan oleh Adam Smith dalam bukunya The Wealth on Nations (1776) yaitu : Equity, Certainty, Convenience, Economy. Mengacu pada azas-azas perpajakan, pengenaan pajak atas tanah terhadap masyarakat wajib pajak berkaitan dengan hak pribadi atas kepemilikan tanah di mana ia wajib memenuhi kewajiban pajak atas tanah yang dimilikinya. Oleh karena itu kebijakan pajak atas tanah dan setiap ketentuan pengenaan pajak perpajakan harus memperhatikan aspek keadilan serta jaminan atas kepastian hukum dalam pengenaan pajak. Yang menjadi masalah adalah kebijakan pengenaan pajak sebagai penunjang kegiatan ekonomi dan pembangunan telah berkembang sejalan dengan perkembangan ekonomi dan pembangunan, tetapi masih belum sepenuhnya mendorong peran aktif masyarakat dalam keikut sertaannya pada pembiayaan pembangunan melalui kewajiban pajak. Kerangka pemikirannya bertitik tolak dari masih ditemuinya masalah-masalah yang menghambat kepatuhan wajib pajak dalam memenuhi kewajiban pajaknya. Oleh karena itu dirasa perlu menganalisis azas-azas perpajakan yang menjadi dasar pengenaan pajak atas tanah dan mencari faktor-faktor penyebabnya. Dengan demikian, dapat ditemukan faktor-faktor yang menghambat dan dapat dicari jalan keluar untuk mengatasinya. Tujuan penelitian adalah untuk menganalisis mengapa wajib pajak tidak mematuhi kewajiban pajaknya. Apakah pelaksanaan kebijakan-kebijakan pajak atas tanah telah sesuai dengan azas-azas perpajakan. Metode penelitian yang digunakan adalah metode deskriptif analisis mencakup analisis teoritis melalui studi kepustakaan dan pendapat beberapa pakar perpajakan. Dari hasil penelitian dianalisis bahwa pelaksanaan kebijakan pajak atas tanah belum sepenuhnya mencerminkan azas-azas perpajakan yang sepatutnya menjadi dasar kebijakan pajak yang akan dituangkan dalam perundang-undangan pajak. Kesimpulannya bahwa hal tersebut merupakan salah satu penyebab wajib pajak tidak mematuhi kewajiban pajaknya. Sebagai jalan keluar, Pemerintah telah mengeluarkan beberapa kebijakan pajak untuk mengatasinya walaupun belum sepenuhnya dapat menghilangkan masalah yang ada. Sebagai saran perlu masih diperlukan peninjauan kembali ketentuan pajak atas tanah agar pengenaannya sesuai dengan azas-azas perpajakan. "

"Untuk menggali penerimaan pajak dari sektor usaha jasa konstruksi maka pemerintah mengeluarkan Peraturan Pemerintah tentang Pajak Penghasilan Atas Penghasilan Dari. Usaha Jasa Konstruksi dan Jasa Konsultan. Mengacu pada sasaran pembaharuan sistem perpajakan nasional, maka setiap ketentuan perpajakan harus memperhatikan aspek keadilan serta jaminan atas kepastian hukum dalam pemungutan pajak. Tujuan penelitian adalah untuk menganalisis apakah ketentuan tersebut telah tepat ditinjau dad azas-azas perpajakan yang baik terutama aspek keadilan dalam pembebanan pajak, kepastian hukum, kesederhanaan pemungutan, serta kekuatan dan keabsahan dasar hukum pemungutan pajak. Metode penelitian yang digunakan adalah metode .deskriptif analitis mencakup analisis teoritis melalui studi kepustakaan dan pendapat beberapa pakar perpajakan serta analisis empiris atas kasus-kasus di lapangan. Dari hasil penelitian diperoleh kesimpulan bahwa Peraturan Pemerintah yang mengenakan PPh Final atas penghasilan dari usaha jasa konstruksi kurang mencerminkan azas keadilan, baik keadilan horizontal yang menekankan bahwa semua orang yang mempunyai penghasilan sama harus membayar pajak dalam jumlah sama maupun keadilan vertikal yang mewajibkan pajak yang semakin besar selaras dengan semakin besarnya kemampuan yang bersangkutan untuk membayar pajak. Selain itu terdapat beberapa hal yang menyangkut ketidakpastian termasuk pengertian jasa konstruksi sehingga menimbulkan perbedaan interpretasi dalam pelaksanaannya. Di sisi lain, Peraturan Pemerintah tersebut telah mempunyai landasan hukum yang sah yaitu Undangundang (UU). Yang menjadi permasalahan adalah terlalu luasnya wewenang yang diberikan oleh UU sehingga dengan Peraturan Pemerintah dapat diatur tarif pajak tersendiri atas segala jenis penghasilan yang berbeda dari ketentuan UU itu sendiri. Hal ini menyimpang dari Undang-undang Dasar 1945 yang menetapkan bahwa segala pajak harus berdasarkan UU. Menerapkan kembali tarif umum yang progresif dan tidak final lebih mencerminkan keadilan. Akuntansi Keuangan sangat memudahkan penetapan penghasilan neto usaha jasa konstruksi sehingga secara teknis pembukuan tidak terdapat masalah. Selanjutnya perlu ditinjau kembali ketentuan dalam UU yang memberi wewenang terlalu besar kepada Peraturan Pemerintah untuk mengatur tersendiri perlakuan PPh atas jenis-jenis penghasilan tertentu."

"Based on statutes and regulation above the enactment of local taxation were decentralization pattern, even though both the system are use the same time. The local regulation have function as legal base for imposition the local tax, to fulfill the formal and materiil standard that have been determined by law and regulation upon him."

"Era globalisasi melanda dunia, termasuk Indonesia, menyebabkan tidak dapat lagi membendung masuknya perusahaan konstruksi asing yang secara langsung menangani proyek-proyek konstruksi di Indonesia. Pengerjaan proyek konstruksi yang ditangani secara langsung oleh perusahaan kontruksi asing ini dapat menimbulkan Bentuk Usaha Tetap (BUT). Pajak atas penghasilan WP Badan BUT usaha jasa konstruksi cukup besar jumlahnya dan masih dapat ditingkatkan penerimaannya. Peningkatan penerimaan pajak atas penghasilan WP Badan BUT usaha jasa konstruksi secara optimal meliputi juga peraturan perpajakan yang memenuhi azas-azas perpajakan. Peraturan perpajakan yang balk adalah peraturan yang memenuhi azas-azas perpajakan. Menurut Adam Smith terdapat 4 azas-azas perpajakan, yaitu equity (keadilan), certainty (kepastian hukum), convenience of payment, dan economy in collection. Pokok permasalahan yang akan ditulis dalam tesis adalah berkenaan dengan pemenuhan azas-azas perpajakan keadilan dan kepastian hukum dalam peraturan perpajakan yang berlaku terhadap pengenaan pajak atas penghasilan WP Badan BUT usaha jasa konstruksi.Tipe penelitian yang digunakan dalam tesis ini adalah deskriftif analitis, dan jenis penelitian yang digunakan dalam tesis ini adalah penelitian kualitatif. Penulis akan menguraikan mengenai pengertian-pengertian pajak penghasilan atas BUT usaha jasa konstruksi serta perlakuan pengenaan pajak penghasilan atas BUT usaha jasa konstruksi, dan akan diuraikan pendapat para ahli berkenaan dengan pengenaan pajak penghasilan atas BUT usaha jasa konstruksi. Sesudah mendeskripsikan berbagai hal yang relevan, selanjutnya penulis akan melakukan analisis atas data-data guna memecahkan pokok permasalahan yang diperoleh dalam penelitian. Pengumpulan data utama dilakukan melalui wawancara mendalam dengan pejabat Direktorat Jenderal Pajak yang merumuskan kebijakan perpajakan, Konsultan Pajak, dan WP Badan BUT usaha jasa konstruksi. Penulis juga menggunakan questionnaire sebagai pecengkap data utama. Ketentuan perpajakan yang mengatur tentang pengenaan pajak penghasilan atas penghasilan WP Badan BUT usaha jasa konstruksi yang berlaku mulai 01 Januari 1984 s.d. sekarang dapat dibagi dalam 3 periode; yaitu periode pertama mulai 01 Januari 1984 s.d. 31 Desember 1996 dikenakan ketentuan PPh Non-Final, periode kedua mulai 01 Januari 1997 s.d. 31 Desember 2000 dikenakan PPh Final, dan periode ketiga mulai 01 Januari 2001 s.d. sekarang dikenakan PPh Non-Final dengan tidak mengakui kompensasi kerugian terhadap penghasilan kena pajak 2001 dan seterusnya.Hasil penelitian menyimpulkan bahwa peraturan perpajakan yang berlaku dalam menghitung pajak atas penghasilan WP Badan BUT usaha jasa konstruksi dalam periode 01 Januari 1984 s.d. 31 Desember 1996 memenuhi azas keadilan dan kepastian hukum; periode 01 Januari 1997 s.d. 31 Desember 2000 memenuhi sebagian azas keadilan dan tidak memenuhi azas kepastian hukum; dan periode 01 Januari 2001 s.d. sekarang memenuhi sebagian azas keadilan dan tidak memenuhi azas kepastian hukum. Berdasarkan kesimpulan tersebut, penulis menyarankan sebagai berikut :1. mempertahankan definisi penghasilan yang terdapat dalam pasal 4 ayat (1) UU PPh Nomor 7 tahun 1983, Nomor 7 tahun 1991, Nomor 10 tahun 1994, dan Nomor 17 tahun 2000;2. membatalkan diberlakukannya ketentuan perpajakan PPh Final, yaitu Pasal 4 ayat (2) UU PPh Nomor 7 tahun 1983, Nomor 7 tahun 1991, Nomor 10 tahun 1994, dan Nomor 17 tahun 2000; Peraturan Pemerintah Nomor 73 tahun 1996 tanggal 20 Desember 1996 tentang Pajak Penghasilan atas Penghasilan dari Usaha Jasa Konstruksi dan Jasa Konsultan; dan peraturan pelaksanaannya Keputusan Menteri Keuangan Nomor : 7041KMKIKMK.0411996 tanggal 26 Desember 1996 tentang Pajak Penghasilan atas Penghasilan dari Usaha Jasa Konstruksi dan Jasa Konsultan, dan Surat Edaran Direktur Jenderal Pajak Nomor : SE-421PJ.0411996 tanggai 31 Desember 1996 tentang Pajak Penghasilan atas Penghasilan dari Usaha Jasa Konstruksi dan Jasa Konsultan; dan digantikan dengan ketentuan perpajakan PPh Final ;3. meninjau kembali (inencabut) pasal 5 Keputusan Menteri Keuangan Nomor :5591KMK.0412000 yang menyatakan kerugian fiskal tidak bolehdikompensasikan dengan penghasilan kena pajak mulai masa 01 Januari2001 dan seterusnya; dan4. Keputusan Direktur Jenderal Pajak Nomor : KEP-961PJ.12001 tanggal 07 Pebruari 2001 yang berlaku mulai 07 Pebruari 2001, dalam rangka memenuhi kepastian hukum, agar diberlakukan mulai 01 Januari 2001.

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Globalization knock over world, including Indonesia, causing cannot against barricade entry of the foreign construction company which is directly handle project of construction in Indonesia. Workmanship of project of construction handled directly by company of this foreign construction can generate Permanent Establishment. Tax on Permanent Establishment Construction Services Company's income is big enough and it still can be raised. The raises of acceptance of income tax on Permanent Establishment Construction Services Company?s income cover also regulation of taxation fulfilling taxation principality. According to Adam Smith of there are 4 taxation principality, that is equity, certainty, convenience of payment, and economy in collection. Fundamental Problems to be written in this thesis is the accomplishment of principality of taxation of equity and certainty of law in regulation of taxation for calculating income tax on Permanent Establishment Construction Services Company's income.

Type of research used in this thesis Is analytical descriptive, and type of research used in this thesis is qualitative research. Writer will elaborate to hit congeniality of income lax on Permanent Establishment Construction Services Company's income and also treatment of imposition of income tax Permanent Establishment Construction Services Company's income, and will be described the opinion of all expert with reference to imposition of income tax Permanent Establishment Construction Services Company's income. Hereafter describe of relevant matters, hereinafter the writer will do analysis data that utilized to solve fundamental of problems obtained in research. Primary data is collected through circumstantial interview with functionary on Tax General Directorate that foal mutating taxation policy, Tax Consultant, and Permanent Establishment Construction Services Company. Writer also use questionnaire as supplementary of primary data. Taxation rule arranging about imposition of income tax on Permanent Establishment Construction Services Company's income start 01 Januari 1984 s.d. now can divided into 3 period : the first period start 01 January 1984 s.d. 31 December 1996 imposed by Non-Final Income Tax, second period start 01 January 1997 s.d. 31 December 2000 is imposed by Final Income Tax, and third period start 01 January 2001 s.d. is now imposed by Non-Final Income Tax with exception cannot loss compensate the loss to taxable income at 2001 and so on.

Result of research conclude that taxation regulation for calculating income tax on Permanent Establishment Construction Services Company's income in period 01 January 1984 until 31 December 1996 is fulfilling equity and certainty principality; period 01 Januari 1997 until 31 December 2000 menu of some of justice principality and do not fulfill rule of certainty principality; and period 01 Januari 2001 until now menu of some of equity principality and do not fulfill certainty principality. Pursuant to the conclusion, writer suggests the following:

1. maintaining definition of Income which is there are in Article 4 (1) UU Income Tax Number 7 year 1983, Number 7 Year 1991, Number 10 year 1994, and Number 17 year 2000;

2. canceling the rule of taxation Final Income Tax, that is Governmental Regulation ()i number 73 year 1996 date of 20 December 1996 about Income Tax on Permanent Establishment Construction Services, and number : 7041KMKIKMK.0411996 date of 26 December 1996 about Income Tax on Permanent Establishment Construction Services Company's income, and Handbill of Tax General Director number : SE-421PJ.0411996 date 31 December 1995 about Income Tax on Permanent Establishment Construction Services Company's income; and replaced with ruie of taxation of Non Final Income Tax ;

3. revising ( abstracting ) aril clie 5 Finance Ministr ial Decree number : 559/KMK.04120G0 expressing fiscal loss may not compensated with taxable income in periode 01 Januari 2001 and so on ; and

4. Tax General Director Decision number : KEF-961PJ.12001 date 07 Pthruari 2001 going into effect to start 07 :'ebruari 2001, in order to fulfilling rule of law, is in order to gone into effect to by start 01 Januari 2001."

"This study aims to analyze the impact of modernization of taxation system and amendment of income tax law on the components of the book-tax conformity accruals, whether there are any differences in the earnings persistence of book-tax conformity accruals (which have higher tax conformity) and book-only accruals (which have lower tax conformity). This study also demonstrates whether the market anomalies occur on those accruals component in the context of taxation in Indonesia. By using 1.729 observations over the years of 2002-2014, this study shows that strategy in book-tax conformity accruals is generally income increasing, while strategy in book-only accruals is income decreasing. The company?s policy on accrual components has different characteristics before and after the implementation of this phase. Governance improvement of taxation authority can increase corporate book-tax conformity accruals. However, when corporate is facing changes in tax laws such as simplification and lower tax rate, they decrease book-tax conformity accruals. Therefore, discretionary book-tax conformity accruals are mispriced by market."

"ABSTRAKA tax reform was made by the Government of Indonesia in 1984. However, inefficiency seem to be still prevalent in the Indonesian tax system. Comparison with other countries during the period 1991 to 1994, for example, indicates that the Indonesia tax ratio is in a lower position. This thesis is intended to study the effect of the 1984 tax reform on the efficiency of the Indonesian tax system. The level of taxation model calculates the tax ratio needed when the rate of economic growth has been determined. This model basically uses the Harrod models on economic growth as a starting point and modifies it by including tax variables. Tax capacity model correlates selected macro economic variables to the tax variables to obtain the optimum capacity of collecting tax. The tax elasticity model correlates tax elasticity with other selected economic variables. The important thing in this model is the effort to separate the growth of the tax into automatic and discretionary one. Optimization model has basically the same features with the tax capacity model, i.e., to find out the optimum tax function using certain selected variables. In the optimization model, however, objectives and constraints which are not considered in the tax capacity model are included. The general equilibrium model includes the tax variables into the economic general equilibrium model. The econometric model developed in this thesis is basically a tax capacity type of model. The efficiency of tax system in this study is developed using the concept of optimum "input-process-output" relationship. Output is the optimum tax collection. Input will be represented by selected economic variables. Taxes are assessed on economic activities. These activities will be reported in the macroeconomic information system where those selected economic variables are part of them. In addition to input-output relationship, the growth of taxes may also be affected by a discretionary variables (process factor). The discretionary variables, include, among others, tax policy, tax administration, tax personnel and environment. In this econometric tax modeling, the discretionary variables will be represented by a dummy variables representing tax reform. The approach used in this study will be, first, to develop a simultaneous econometric model. The improvement on the Indonesia tax system will be tested using the model above through its dummy variable. The selected economic variables will be classified into group of activities which consist of: (1) aggregate demand; (2) balance of payment; (3) monetary; (4) government budget and; (5) aggregate supply. Variables Y (Gross domestic product), C (Consumption), I (Investment), X (Export), M (Import) and GR (Government Revenue) are selected from the aggregate demand. The balance of the payment group will be represented by X (Export) and M (Import). The monetary and government budget are represented by M2 (supply of money which indicates the economy's liquidity) and the government revenue. The aggregate supply will be represented by Y (Gross Domestic Product), number of employment (N) and Investment (I). Description of symbols in the equations could be found in the main chapters of this thesis. In addition to the econometric model, a non statistical analysis will also be made to support the statistical evaluation. The analysis comprises of qualitative, quantitative and correlative analysis. The qualitative analysis compares the substance of the new law against the old one. It is concluded, based on this analysis, that tax paid by the taxpayers may not decrease, although less tariff was introduced under the new law. This statement applies both for income as well as value added taxes. This conclusion has the implication that the increase in the government tax revenues will be dependent upon tax administration and law enforcement. Besides, the taxpayers' awareness and compliance will also play a role in the growth of tax revenue. The quantitative analysis focuses on the growth and structural changes of tax revenue. There are two variables evaluated i.e., the tax revenue itself and the number of taxpayers. The average annual growth rate of tax revenue per taxpayer is 5.7% for income tax and 57.5% for value added tax. 61% of the growth rate of income tax is primarily due to the increase in the member of taxpayers while the remaining 39% is due to increase in the volume of activities. The value added tax has the reverse situation. The growth rate of value added tax is primarily due to increase in volume of activities (91 %) and the remainder is caused by the increase of taxpayers. Based on this analysis certain preliminary findings could be drawn: (1) value added tax collection is more efficient than the income tax or; (2) the effective tax rate of value added tax is higher than the income tax. The growth analysis indicates that the value added tax grew faster than income tax. The annual growth rate of income tax were 30% and 23.5% respectively for 10 years before and after tax reform. On the other hand, the percentages for value added tax were 24% ten years before tax reform and 37.5% ten years after that. The consequences of the different growth rate above were the changes in the structure of tax revenue. Direct taxes as a proportion to total tax revenue decreased from 41% during the period of 10 years before tax reform to 40% ten years after that. The proportion of income tax also decreased from 37.5% to 36.5% during the same period. Value added tax, on the other hand, has a different situation. The proportion of value added tax to total tax revenue has been increasing from 19% during 10 years before tax reform to 35.5% ten years after that. Meanwhile, the proportion of indirect taxes to total revenue increased from 59% to 60% during the same period. The correlative analysis was done by relating tax revenue with selected economic variables i.e., Gross Domestic Product (Y), Export (X), Import (M), and supply of money (MD). Three types of taxes were evaluated i.e., income tax, value added tax and total tax revenue. Two method of analysis were used i.e., ratio analysis and point of elasticity. The conclusions reached based on the above analysis are: a. The increment of value added tax revenue due to tax reform was higher than the increment of income tax. b. Tax reform causes tax structure more regressive. c. Tax reform seems to increase the efficiency of the Indonesia tax system. The above conclusion is supported by data such as the fact that ratio of income tax to gross domestic product has increased from 2.54% ten years before tax reform into 3.31% ten years later. The percentages for value added tax were 1.32% before tax reform and 3.23% ten years later. The point elasticity of income tax t0 gross domestic product has increased from 1.12 to 1.42 during the same period. The related numbers for value added tax are 0.08 and 2.35, respectively. The statistical test performed, using time series data of 1973174 to 1993194, concluded that the model is not fit to be used for estimation. Revision to the model, using logarithmic form, come up with the new one as follows: (1) In Typph = 5,75 - 1,25 In Y-0,11 In I.2 + 0,54 In X + 0,40 In MD (0,00) (0,00) (0,01) (0,00) (0,00) Calculated F: 0,00 Adj. R-Squared: 0,79 (2) In TYPPN = 0,36 In 1.2 + 0,38 In X - 0,82 In M + 0,14 In MD - 0,25 TR (0,00) (0,00) (0,00) (0,01) (0,07) Calculated F: 0,00 Adj. R-Squared: 0,87 (3) In TYOT = 4,56 - 0,80 In Y + 0,55 In X (0.00) (0,00) (0,00) Calculated F: 0,00 Adj. R-Squared: 0,76 (4) In C 0,90 In Y (0,00) Calculated F: NIA Adj. R-Squared: 0,96 (5) In I = -3,33 + 1,18 In Y (0,00) (0,00) Calculated F: 0,00 Adj. R-Squared: 0,99 (6) In X = 0,80 In MIGAS (0,00) Calculated F: N/A Adj. R-Squared: 0,87 (7) In M = 0,88 In Y (0,00) Calculated F: NIA Adj. R-Squared: 0,96 (8) In MD = -9,21 - 0,45 In r + 2,07 In Y (0,00) (0,01) (0,00) Calculated F: 0,00 Adj. R. Squared: 0,95 (9) In GR = 2,42 + 0,93 In FA (0,00) (0,00) Calculated F: 0,00 Adj. R-Squared: 0,99 (10) In Y = 0,17 In N + 0,82 In I (0,00) (0,00) Calculated F: 0,00 Adj. R-Squared: 0,99 It should be noted that with such revision, the type of the model has been changed from tax capacity to tax elasticity model. Significant results were obtained for all equation in the model during the statistical test using Seemingly Unrelated Regression (SUR). Interpretation of the coefficients of the tax equations in the revised model concludes that: a. Income tax has a negative elasticity relationship with gross domestic product (Y) and Investment two years lag (L2). Elasticities between income tax and export (X) and supply of money (MD) are positiive. b. Value added tax has a negative relationship with import (I) and tax reform (TR). Positive elasticity was obtained between value added tax and two years lag investment (L2), export (X) and supply of money (MD). c. Other taxes has a negative elasticity relationship with gross domestic product (Y) and a positive relationship with export (X). The implication of the above results can be summarized below: a. Tax reform has an effect on the collection of income tax. The growth of this tax was basically due to automatic growth instead of discretionary one. Meanwhile, although tax reform has an effect on the collection of value added tax, the effect was negative, meaning that tax reform did not improve the efficiency of the tax system. b. The growth of income tax did not have a relationship with the growth of gross domestic product and two years lag of investment. This is an abnormal situation which could be interpreted that the efficiency of the income tax collection can still be improved. The positive relationship between the growth of income tax and export and supply of money is deemed to be appropriate. c. Value added tax grew negatively if it is related to the growth of import. Additionally, this model indicates that the growth of value added tax does not have any relationship with the growth of gross domestic product. These two phenomena seem to be abnormal. It could be an indication that the efficiency of the value added tax collection can still be improved. The positive relation between values added tax and export, two years lag investment and supply of money is deemed to be appropriate. d. Other tax has a negative relation with the growth of gross domestic product. Efficiency improvement is still probable with this kind of tax. Positive relationship with export is deemed to be appropriate. This study comes up with certain recommendations as follows: 1. The efficiency of income and value added tax collection can still be improved. Improvement should be made on tax administration, law enforcement and certainty and clarity on rules and regulation. 2. The policy on final withholding on income tax should be implemented prudently. This policy may cause the tax system more regressive. The tax object selected should be focused on those related to individual taxpayers rather than corporate taxpayers. Additionally, the final tax withholding should be assessed on the lower income group representing the mass taxpayers. 3. Tax model should be used in the projection of tax revenue. By doing this, more justification could be provided when determining. the target for tax revenue. Additionally, this model could be used as a tool for analyzing the effects of any policies issued by the Government relating to the variables (sectors) included in the model. Preferably the tax model should be combined with the general equilibrium model of the Indonesian macro economy. 4. Tax reform has been proven as being able to increase tax revenue. It is recommended that similar reforms could be made on other taxes and non tax revenue. Attention should be made on non tax revenue, because there is a great potential to develop revenue from this sector. Pricing of the Government services should be reconsidered. At present the pricing of such services does not consider the cost of providing it mainly because it is assumed that the cost would be recovered through taxes. In the context of globalization, however, reconsideration of government services pricing is a must. By doing this, the efficiency of the whole economy may be increased. It should be noted, however, that a cross subsidy concept should also be considered in the pricing process. 5. This study also indicates that the structure of tax revenue is becoming more and more regressive. Attention should be made on income tax. Tax collection efficiency should be improved. The tax payers awareness and compliance program should be focused on this tax. The extensification program should always be continued. Meanwhile, tax rules and regulation should always be kept updated. Law enforcement should be focused on middle class individual (corporate) tax payers. 6. This study also conclude that the tax reform does not have a significant impact to the efficiency of income tax collection system. The learning period needed to reach optimum condition need to be extended. It is therefore recommended that fundamental changes should be avoided. Efforts should continually be made on the improvement of the present system, both internally and externally. The internal improvement includes updating of rules and regulations, computerization of data system and procedures and staff development. External improvement includes, extensification program, law enforcement and integration with other supporting systems such as legal and accounting. We hope that this study will benefit the readers and stimulate other more comprehensive studies to be made."