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"In APBN Year 2002-2003 tax income gave 70%-80% contribution for state income, which Income tax gave the biggest contribution about 50%. Therefore to improve tax income from income taxes in the future, to be needed by the improvement of taxpayer compliance. According to the above statement, hence factors influencing the compliance of taxpayer in filling corporate income tax return is an interesting issue to be researched.Corporate income tax return filling arranged in Act of Republic of Indonesia No. 16 year 2000 (KUP) concerning: tax return, Bookkeeping, Inspection and Sanction. And Act of Republic Of Indonesia No. 17 year 2000 (income tax) about * calculation in tax liability. And guide of execution of admission filling of corporate income tax return Decision of DIP No. KEP-185IPJ./2003. The fundamental of problems is how far tax payer comprehend Law and Regulation of Taxation including the ability of conducting fiscal correction of financial statement base on calculation taxes amount owed to be filed in tax return, and what kind of effort which have been conducted by DJP to push voluntary compliance creation (compliance voluntary) of taxpayer in filling tax return.In developing theoretical framework, research taken is library a research. The knowledge and ability of Taxpayer in comprehending and laws application and Regulation of Taxation is the main variable which influence compliance of 'Taxpayer in filling tax return. Counseling and also inspection is an important matter for DIP so that tax payer feel to be observed and will request to fulfill accountability of responsibility in filling tax return using Self Assessment system.Research type used is qualitative with analytical descriptive. Method data collecting is "quota sampling" to be held an interview with by using guidance of interview at tax payer, tax consultant, even at Functionary of DJP which related to admission the filling of corporate income tax return. The result of the Research analyzed and reported in tabular, composition and descriptive.Research result shows the existence of high impact between knowledge and ability of Taxpayer to comprehend and laws application and Regulation of Taxation, to the compliance of in filling income tax return. Role of inspection and counseling by DJP have a big impact in realizing compliance of level of tax payer in filling income tax return. Policy of giving the predicate of "Obedient tax payer" by DJP, to motivate obedient tax payer so that, this program not yet so drawn for most tax payer because do not influence tariff of tax payment.Analysis to research finding show that: Formal compliance of tax payer in submitting income tax return in KPP Bekasi is only 30% from amount of income tax return which enlist, and among which have submitted income tax return the 64% is zero tax return. For the measurement of accuracy calculation in tax liability in tax return seen from ability of tax payer in conducting fiscal correction to financial statement only 25% from tax payer the research, consist of " Obedient tax payer" and " Regular tax payer submit tax return", and this tax payer there no correction of tax officer after checked_ From this finding result earn requested that there is still lower mount compliance of tax payer in filling corporate income return. Added again with limitation of DJP Resources in conducting inspection to corporate income tax return, hence tax potency owed by which not yet dug by in KPP Bekasi is still high.Conclusion, that knowledge and ability of tax payer for the application of Law and Regulation of Taxation influence compliance of tax payer in filling seen corporate income tax return of result inspection of tax officer to tax return submitted by tax payer most unable to fulfill the laws and regulation of Taxation. Strive counseling of DJP to socialize Law and Regulation of Taxation there are, but not yet reached entire/all levels of taxpayer. And activity of inspection by DJP still limited and prioritized to overpaid tax return, condition of this also give opportunity for tax payer which tend to avoid Tax, to submit underpaid tax return in order not to be object of inspection. To improve compliance of tax payer in filling tax return repair there must be from both parties, first tax payer have to improve the knowledge of comprehending rule of legislation of Tax to fill corporate income tax return. Both of DJP as Stakeholders running role to improve acceptance of Tax better progressively fraternize in giving counseling but coherent in executing inspection by totally to all tax payer, therefore shall DJP conduct inspection pursuant to data of DJP alone is not pursuant to restitution, and in management and inspection of corporate income tax return use information technology system like sketch which have in format by DJP, so that tax payer feel to be observed and asked the accurate is calculation of and accountable and also responsible in filling tax return using the system of self assessment."

"Sistem perpajakan Indonesia mengalami perubahan yang berarti pada tahun 1984, yaitu digantinya sistem Official Assesment dengan sistem Self Assesment. Kelebihan sistem Self Assesment adalah pemberian kepercayaan penuh pada wajib pajak untuk menghitung, menyetor dan melaporkan sendiri kewajiban perpajakannya. Pihak pemerintah menjalankan fungsi pengawasan saja dengan pemeriksaan sebagai law Enforcement. Masalah yang timbul adalah mengapa setelah sistem ini berlaku hampir 18 tahun perilaku wajib pajak dalam menjalankan kewajibannya masih rendah?, hal ini tercermin dari banyaknya Surat Tagihan Pajak (STP) yang diterbitkan kantor pajak. Tujuan penelitian ini untuk menganalisis tingkat pemahaman dan kemauan wajib pajak dalam melaksanakan kewajiban perpajakan khususnya Pajak Penghasilan Badan, dan apa yang menjadi hambatan fiskus dalam melaksanakan fungsi pengawasannya.Dalam melakukan penelitian, dipergunakan Studi Lapangan dengan menggunakan kuesioner. Kesimpulan dari penelitian ini antara lain: wajib pajak yang pernah menerima STP memiliki pemahaman dan kemauan menjalankan kewajiban perpajakan yang lebih rendah daripada wajib pajak yang belum pernah menerima STP, optimalisasi Pengawasan Pembayaran Masa akan berjalan dengan baik jika faktor eksternal (antara lain kerjasama antar seksi di KPP) dan internal (antara lain sikap mental dari petugas pajak) diminimalisir bahkan dieliminir. Saran yang diberikan adalah perlu dibuat aturan pajak terutama perhitungan angsuran PPh Pasal 25 yang lebih sederhana, serta diadakan pembinaan dan pengawasan yang baik pada pegawai pajak."

"Income Tax Section 21 is lease to the employment income accepted by foreign employees and laboring local employees in the foreign delegation or its branch.

Employment Income in wide divided to become two type of income, that is (1) obtained income as employees in relation work with employer which in referred International Taxation Literature also as "labor income"; in Ordinance Pay As You Earn 1935, this income is referred as fee, and (2) income from free work or self-employed income or professional income.

The research method conducted is base on the qualitative research method with the type of research of analytical descriptive and the collecting method is through interview with the interlocked parties; they are tax officer, tax consultant, and tax payers. This research was also conducted on the on the interlocked documents, they are law of income tax, thesis, tax article, books, and data of tax auditing.

Withholding of Income Tax Section 21 represent program of payment during year applying to employment income. Income which withheld by Income Tax ection 21 represent imposed income or lease representing lease object pursuant to rule law material.

Rule arranging withholding to the production from work is The Law of Income Tax Section 21. As for imposed income tax section 21 is production from referring to work, accepted activity or service or obtained by personal Taxpayer. Income Tax Section 21 arrange only production of personal Taxpayer home affair, while hitting personal Taxpayer abroad arranged by Income Tax Section 26.

At withholding by other party, withholder pays salary or fee to taxpayer and obliged to arrest the amount of tax which debt from amount of paid to the order income of taxpayer and pay for the amount of income tax of the taxpayer to Exchequer.

According to data in Permanent Establishment and Foreigner Tax Office the amount of Tax Wit holder which enough fluctuative from year to year, in meaning amount Taxpayer mobility which high enough. With high mobility level and rely on self assessment system representing one of the factor needed for high compliance from the Taxpayer, also to be able to accept tax with rule of legislation.

Pursuant to result research of writer concerning, level compliance of Taxpayer with reference to existence of obligation of forwarding of Annual Tax Return Income Tax Section 21, there are big percentage enough to the uncompliance of Taxpayer in remit and report Income Tax Section 2las according to real situation and amount which because of intention and also negligence from Taxpayer. To the things hence causing delaying of tax money which step into Exchequer, so that affect also to acceptance of tax.

The level compliance of Taxpayer in submitting Annual Tax Return Income Tax Section 21 from year 2000 up to year 2003 continuing to experience of degradation because Taxpayer incapable of reporting Annual Tax Return Income Tax Section 21 punctually because of unfinished of his financial statement, its time at the same time with forwarding of Annual Tax Return of Income Tax Section 25 and other reason like difficulty of cash-flow, and Taxpayer have nothing like because have do not operate again.

From result of this research, Writer try to analyze causes the happening of uncompliance and try to look for resolving so that Taxpayer progressively growing obedient in done duty taxation. The writer also suggests Tax Office better urge to submit Annual Tax Return before tax year ended so Taxpayer can prepare all calculation of his income tax section 21 with time enough and is not hurried. Annual tax Return which is less payee require to be conducted by a accurate research why happened lacking of payee as payment of Income Tax Section 21 ought to have been done at a period of income accepted by employees."

"Self assessment system gives chance to the taxpayers? to calculate, tpo pay, and to report their tax liabilities by themselves. This system made by Directorate General of Taxes (DGT) as Indonesian tax administrator has three main tasks: servicing, guiding, and controlling. Taxpayers role in fulfilling their obligation is an important key toward voluntary compliance from its assessment system. Servicing is one of strategic step to optimize tax revenue. DGT has the obligation to support and motivate taxpayer?s effort in fulfilling their obligation by giving the best services.

This research describes the correlation between the tax services by the TPT (Integrated Servicing Spot) and Account Representative with taxpayer compliance to report their tax obligation. The tool to measure the tax servicing variable is Tangibles, Reliability, Responsiveness, Assurance, and Emphaty by the Integrated Servicing Spot officer and the Account Representative. Beside that, this servicing effect measures SPT compliance in long and sort term, and other compliance such as bookkeeping and tax cut; and these are the tools to measure taxpayer compliance variable.

This research uses quantitative approach with descriptive method for data analysis. This research is conduct in Jakarta Pademangan Tax Office. This research use purposive sampling or judgment sampling which is a sample based on criterion that have been formulated before by the researcher. Researcher uses survey method to the active corporate taxpayer in Jakarta Pademangan Tax Office. Based on Solvin formula, 98 samples have been taken. Data ?Processing is conducted by using SPSS (Statistical Package for Social Study) version 13.00 Hypothesis test between the tax services by the TPT (Integrated Servicing Spot) and Account Representative with taxpayer compliance reports their tax obligation variables show that there is a correlation but the correlation is weak. This research generally shows that services by Integrated Servicing Spot officer and the Account Representative are not fully good enough and they are not fully obedient to report their tax obligation (on bookeeing and tax cut). The researcher suggest that tax officer require improving tax services especially by improving the quality of services to the tax payers and the Account Representative must be closer to the taxpayers so that taxpayer can fulfill their obligation much better than they are doing now."

"Perubahan struktur organisasi Kantor Pelayanan Pajak Badan Usaha Milik Negara (KPP BUMN) dengan menerapkan sistem administrasi perpajakan modern yang mengutamakan pelayanan prima untuk memenuhi kebutuhan Wajib Pajak. Pelayanan khusus dari aparat perpajakan yang terpilih dan berkualitas yaitu Account Representative (AR) dengan tujuan terwujudnya good governance dan customer satisfaction.Berawal dari tujuan tersebut diatas , penelitian ini dilakukan untuk menganalisa hubungan antara kepuasan terhadap pelayanan dan kepatuhan Wajib Pajak dengan objek penelitian atas pelaporan Surat Pemberitahuan Tahunan PPh dan penyetoran pajak penghasilan Pasal 29 pada KPP BUMN.Penelitian ini menggunakan metode survei untuk menguji variabel kepuasan yaitu bukti fisik, keandalan , daya tanggap, jaminan dan empati terhadap pelayanan yang tujuannya untuk menumbuhkan kepatuhan sukarela Wajib Pajak.Bahwa hasil penelitian terdapat hubungan yang erat antara kepuasan terhadap pelayanan dengan kepatuhan Wajib Pajak, melalui pengukuran kepatuhan Wajib Pajak memenuhi kewajiban formalnya yaitu penyampaian/pelaporan SPT dan penyetoran pembayaran pajaknya. Menarik diketahui bahwa kepatuhan Wajib Pajak KPP BUMN relatif cukup sekedar pemenuhan kewajiban yang disyaratkan oleh Undang-Undang Perpajakan yang berlaku.Berdasarkan hasil penelitian diatas dibutuhkan tekad dan kerjasama yang erat diantara aparat perpajakan dengan melakukan pembinaan/bimbingan terhadap pemahaman perturan perpajakan dan meningkatkan pengawasan untuk mengurangi kelalaian yang dilakukan Wajib Pajak.

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The alteration of organization structure at State Owned Company of Tax Servicing Office with applying modern taxation administration system prioritizing prime services for fulfilling tax obligatory needs. Special sevices of selected and qualified taxation officers namely Account Representative (AR) with purposing to realize good governance and customer satisfaction.Initialized by the purpose above, this research was conducted to analyze the correlation between sevice satisfaction and taxpayers compliance with research object of Annual Notification Letter PPh and Income tax depositing article 29 at KPP BUMN.This research used survey method for examining satisfaction variable, namely physical evidences, reliance, response, guarantee and empathy on servicing with purposing for increasing taxpayers voluntary compliance.That the result of research was found closed relationship between service satisfaction and tax payers compliance, through examining the compliance of taxpayers for fulfilling a formal obligation, namely submitting/reporting SPT and depositing of tax settlement. It is interested to know that the taxpayers at KPP BUMN is relatively enough only for fulfilling obligation required by the prevailing laws and regulations.Based on the result of research above, it is needed willing and closed cooperation among taxation officers with conducting dissemination/ guidance regarding taxation regulation understanding and increasing supervision for decreasing negligence done by tax payers."

"This research was carried out to research the behavior of the company’s tax compliance especially the big company that was registered in the Large Tax Of ce in Jakarta. The design of this research was the survey research by using the instrument of the questionnaire. The data in the analysis by using Structural Equation Modeling (SEM) with the LISREL program 8,54. This research found proof that was the same as the research beforehand Bradley(1994), Bobek (2003), Lussier (200), Sihaan (2005) and Mustikasari (2007) those are (1) the Perception of the control behavior have positive and signi cant the professional intention to the tax compliance. (2) the professional intention have in uential tax positive and signi cant of the company’s tax compliance, (3) the Perception of the condition for the company’s have positive and signi cant of the company’s tax compliance, (4) the Perception of the company’s facilities have positive and signi cant the company’s tax compliance, (5) the Perception of the Climate Organization have positive and signi cant of the company’s tax compliance. Whereas the variable (6) the perception of the control behavior have not signi cant was directly of the company’s tax compliance."