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ABSTRACT This research is focused on identified problem these are : Firstly, what do Changes on Tariff and The Net Deemed Profit towards individual Taxpayers result tax revenue optimally ? Second, what do Changes on Tariff and The Net Deemed Profit toward individual Taxpayers fulfill equality principles and becoming volunteer tax compliance ? Third, what are the things to do for administration improvements and tax policy in resulting tax compliance towards for Taxpayers who used the net deemed profit?.
The framework of theoretical used an hard-to-tax concept with the presumptive taxation concept, self-assessment system, rate structure, and with its implications toward equality in taxation and tax compliance based on administration science.
Research method used qualitative approach. 1l1is research based on interpretation from point of views of the informan from T axpaycrs, Tax Consultants and Tax Officers (Tax Offices) and used interview guidences and triangulation approach as well.
Results of tlus research describes that Changes on Tariff and Tite Net Deemed Profit do not make Taxpayers not to obey tax policy, even though rate structure has been made fairly and Taxpayers still would not apply the net deemed profit today because Taxpayers assumed that the changes in the net deemed profit caused increasing to marginal tax rate and tax burden is still too high for Taxpayers. Generally, appliying the net deemed profit is simple for TaX.paycrs in reporting tax ohligation.
Finally, conclusions in this research that Changes on Tariff and The Net Deemed Profit towards individual T axpaycrs do not result in tax revenue optimally yet. Second, there is not fairness in the change of percentage of the net deemed profit for business income activities. Administrationly, appliying t11e net deemed profit still have 'loopholes' for evanding a tax. Recommendation : as well Directorate of Tax General declines percentage of the net deemed profit, and administrationly the invoces from Taxpayers have to registered in tlte Tax Office as controlling for sales transaction, Taxpayers make monthly sales recapitulation reports in Periodic Tax Retum format and Tax Payment Slip (income tax, article 25) and they will he reported to tax office everymontl1 and this is purpose as administration contmlling for Taxpayers.
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"Direktorat Jendral Pajak telah memulai beberapa langkah reformasi administrasi perpajakan yang menjadi landasan bagi terciptanya administrasi perpajakan modern, efisien, efektif dan dipercaya Wajib Pajak. Dalam penerapan sistem yang baru ini terdapat beberapa perubahan pada Kantor Direktorat Pajak, diantaranya adalah struktur organisasi yang baru yang dirancang berdasarkan fungsi. Sedangkan perubahan dalam pelayanan menyangkut penerapan teknologi informasi juga dilakukan secara signifikan dengan berbagai kemudahan misalnya Wajib Pajak melakukan kewajiban perpajakannya berdasarkan azas-azas perpajakan.Tujuan utama penelitian ini yaitu menjelaskan dan menguraikan bagaimana efektifitas organisasi pada Kantor Pelayanan Pajak Besar Satu dan bagaimana faktor-faktor yang mempengaruhi efektifitas organisasi tersebut. Seberapa besar pengaruhnya terhadap penerimaan pajak pada Kantor Pelayanan Pajak Besar Satu. Secara umum tujuan penelitian ini adalah untuk memperoleh informasi mengenai efektifitas organisasi pada Kantor Pelayanan Pajak Besar Satu menganalisis dan mendeskripsikan efektifitas organisasi serta faktor-faktor yang mempengaruhinya.Penelitian menggunakan metode deskriptif dengan pendekatan kulitatif dan kuantitatif, teknik analisis yang digunakan adalah hubungan korelasi non paramedik spearman?s antara in put dan out put. In putnya adalah faktor ? faktor yang mempengaruhi dan out putnya adalah efektifitas organisasi/penerimaan dan pelayanan. Untuk menjelaskan efektifitas organisasi dan faktor-faktor yang mempengaruhinya maka digunakan teori model 7 ? S Mc Kinsey dengan dimensi structure, strategy, skills, style, system, staff, shared value. Untuk mengetahui tingkat efektifitas organisasi menggunakan teori Steers dengan dimensi pendekatan optimasi tujuan.Berdasarkan hasil penelitian terhadap 57 sampel pegawai di lingkungan Kantor Pelayanan Pajak Besar Satu dapat disimpulkan bahwa faktor-faktor yang berpengaruh terhadap efektifitas organisasi adalah : structure, strategy, skills, style, system, staff, shared value. Setelah dilakukan uji hipótesis dengan menggunakan model uji statistik terbukti bahwa faktor-faktor yang diduga berpengaruh tersebut diterima secara signifikan. Tingkat efektifitas organisasi dengan menggunakan dimensi pencapaian tujuan dapat disimpulkan bahwa Kantor Pelayanan Pajak Besar Satu organisasinya cukup efektif hal ini didasarkan dari beberapa indikator antara lain : dari realisasi dengan target yang telah ditetapkan tiga tahun berturut-turut mencapai target bahkan mengalami surplus yang cukup signifikan, dan biaya penagihan pajak (collection cost) Kantor Pelayanan Pajak Besar Satu sangat efisien. Namun dalam pelayanan wajib pajak masih belum merasa puas terhadap pelayanan yang diberikan oleh KPP Besar Satu.Saran dalam penelitian ini adalah masih terdapat beberapa kekurangan dalam implimentasi tugas-tugas pelayanan yang perlu segera dilakukan pembenahan agar efektifitas organisasi pada KPP Besar Satu dapat ditingkatkan. Indikator menunjukan bahwa hubungan personal seperti keramahan dan pemahaman tentang bisnis, pelayanan dan administrasi perpajakan wajib pajak perlu ditingkatkan.

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The Directorate General of Taxes has taken some measures to reform the tax administration which will become a basis in establishing a modern, efficient, effective and reliable tax administration. In applying this new system, some changes have been made at the Tax Directorate Office, such as the function-based organizational structure. In addition, an improvement of the services has been done by applying the information technology which will facilitate tax payers in fulfilling their tax obligations based on the tax principles.

The main objective of this research is to describe and elaborate how the effectiveness of organization at the Large Tax Office I and what factors affecting such effectiveness of the organization as well as what its effects to the tax collection at the Large Tax Office I. In general, this research is aimed at identifying the effectiveness of the organization at the Large Tax Office I by analyzing the effectiveness of the organization and elaborating its affecting factors.

This research applies a descriptive method under the qualitative and quantitative approaches. The analysis is conducted by studying the correlation between the inputs and outputs under the non-paramedic Spearman. These inputs comprise of the affecting factors, while the output is the effectiveness of the organization/tax collection and services. To describe the effectiveness of the organization and its affecting factors, it is applied the model 7 ? S Mc Kinsey?s model under the structure, strategy, skills, style, system, staff and shared value. Meanwhile, in order to identify the effectiveness of the organization, the Steer?s theory under the objective optimization approach dimension is applied.

Based on the results of the research to 57 samples comprising of the employees at the Large Tax Office I, it can be concluded that the factors which affect the effectiveness of the organization include the structure, strategy, skills, style, system, staff and shared value. Upon the application of the test of the hypothesis by the statistic test model, it is evidenced that the affecting factors are significantly acceptable. With regard to the effectiveness of the organization by using the objective achievement dimension, it can be concluded that the organization of the Large Tax Office I is adequately effective on the basis of the some indicators. These among others include the target specified within three consecutive years has been realized and even shows an significant surplus, and the collection cost has been efficient. However, taxpayers have not yet been satisfied with the services provided by the Large Tax Office I.

In this research, it is suggested that some weaknesses in the implementation of the service obligations shall be enhanced in order that the effectiveness of the organization at the Large Tax Office I can be improved. The indicators show that the personal relations such as hospitality and understanding of the business, services and administration of taxes shall be also improved."

"Salah satu tujuan dari modernisasi administrasi perpajakan adalah untuk meningkatkan kepatuhan wajib pajak. Modernisasi yang dilakukan oleh Direktorat Jenderal Pajak tersebut meliputi aspek sumber daya manusia, teknologi informasi , dan struktur organisasi.Implementasinya adalah dengan membentuk kantor pajak modern yang salah satunya adalah Kantor Pelayanan Pajak Pratama Jakarta Menteng Satu. Sehubungan dengan hal tersebut, maka penelitian ini bertujuan untuk mengetahui persepsi dari beberapa wajib pajak tentang modernisasi administrasi perpajakan dan pengaruhnya terhadap kepatuhan formal di Kantor Pelayanan Pajak Pratama Jakarta Menteng Satu.Penelitian ini menggunakan survei dengan melibatkan 98 wajib pajak yang diambil secara acak sederhana. Data modernisasi administrasi pajak melalui kuesioner, sedangkan data kepatuhan formal wajib pajak dikumpulkan dengan studi dokumentasi. Data dianalisis dengan menggunakan analisis deskriptif dan analisis statistik terdiri dari korelasi, koefisien determinasi, uji t dan regresi.Hasil penelitian menunjukkan bahwa wajib pajak secara umum berpendapat baik tentang pelaksanaan modernisasi administrasi perpajakan yang meliputi aspek sumber daya manusia, teknologi informasi, dan struktur organisasi. Sementara terkait dengan indikator kepatuhan formal, secara umum wajib pajak patuh dalam melaksanakan kewajiban pelaporan pajak, yaitu pelaporan SPT Masa PPh 21, SPT Masa PPh 25, SPT Tahunan PPh 25/29 dan SPT Tahunan PPh 21. Sementara untuk pelaporan SPT Masa PPN wajib pajak cenderung tidak patuh. Dalam hal pembayaran pajak, wajib pajak patuh dalam membayar PPh 21 masa, PPh 21 tahunan, dan PPh 25/29 tahunan, sedangkan untuk pembayaran PPh 25 masa dan PPN masa wajib pajak cenderung tidak patuh.Berdasarkan pengujian hipotesis diketahui bahwa modernisasi administrasi perpajakan memiliki pengaruh positif dan signifikan terhadap kepatuhan formal wajib pajak di Kantor Pelayanan Pajak Pratama Jakarta Menteng Satu. Temuan ini memberikan makna bahwa semakin baik implementasi modernisasi administrasi perpajakan, maka semakin tinggi kepatuhan formal wajib pajak. Indikator sumber daya manusia merupakan indikator yang memiliki pengaruh dominan terhadap kepatuhan formal wajib pajak, diikuti teknologi informasi dan struktur organisasi. Modernisasi perlu dilanjutkan dan ditingkatkan pelaksanaannya dengan mengintensifkan dan menyempurnakan secara menyeluruh aspek modernisasi administrasi perpajakan. Aspek yang perlu dibenahi adalah sistem pendaftaran wajib pajak dengan e-register. Sedangkan untuk indikator kepatuhan, perlu diberi pengawasan lebih terhadap pelaporan SPT masa PPN, pembayaran masa PPN, dan pembayaran masa PPh 25.

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One of the goals of the tax administration modernization is to improve taxpayers? compliance. The modernization performed by the Directorate General of Tax includes human resources, information technology, and organizational structure aspects. It is implemented by establishing modern tax offices, which among others are Jakarta Menteng One Small Tax Office. In regard with the matter, this research is aimed to identify the perception of several taxpayers regarding the modernization of the tax administration and its impact on formal compliance at the Small Tax Office of Jakarta Menteng One.This research utilizes survey by involving 98 taxpayers, which were selected in a simple random basis. Data regarding tax administration modernization were obtained through questionnaire, whereas data regarding taxpayers? formal compliance are collected through documentary study. The data were analyzed using descriptive analysis and statistical analysis, which consists of correlation, determination coefficient, t-test and regression analysis.The research result demonstrates that in general, taxpayer have positive perception regarding the implementation of the tax administration odernization, which consists of the human resources, information technology, and organizational structure aspects. Meanwhile, in relation with formal compliance indicators, taxpayers, in general are compliant in performing their tax reporting obligation, namely the submittal of the Periodic Tax Return of Income Tax Article 21 (SPT Masa PPh 21), Periodic Tax Return of Income Tax Article 25 (SPT Masa PPh 25), Annual Tax Return of Income Tax Article 25/29 (SPT Tahunan PPh 25/29) and Annual Tax Return of Income Tax Article 21 (SPT Tahunan PPh 21). Unfortunately, taxpayer showed noncompliance in terms of the submittal of Periodic Tax Return of Value Added Tax. In terms of tax payment, taxpayers are compliant in paying their Periodic Income Tax Article 21 (PPh 21 Masa), Annual Income Tax Article 21 (PPh 21 tahunan), and Annual Income Tax Article 25/29 (PPh 25/29 tahunan), but they tends to be non-compliant in terms of the payment of Periodic Income Tax Article 25 (PPh 25 masa) and Periodic Value Added Tax (PPN masa).Based on the hypothetical test, it is identified that the tax administration modernization has given positive and significant impact on taxpayers? formal compliance at the Small Tax Office of Jakarta Menteng One. This finding confirms that the better the implementation of the tax administration modernization is, the higher the taxpayers? formal compliance. Human resources is the indicator that has dominant impact on taxpayers? formal compliance, followed by the information technology and the organizational structure The modernization need to be resumed, and the performance shall be improved through overall intensification and improvement of the entire aspects of the tax administration modernization. Aspect to improve are taxpayer register system using e-register. Meanwhile, in regards of formal compliance indicators, closer supervision need to be given on the reporting of the Periodic Tax Return of the Value Added Tax (SPT Masa PPN), the payment of the Periodic Value Added Tax (PPN Masa), and the payment of Periodic Income Tax Article 25 (PPh 25 Masa)."

"Penelitian ini membahas mengenai proses pendaftaran wajib pajak orang pribadi yang diajukan melalui aplikasi e-registration di KPP Pratama Jakarta Setiabudi Dua. Tujuan dari penelitian ini adalah untuk menganalisis efektivitas penerapan aplikasi e-registration dan hambatan yang dihadapi dalam menerapkan program ini. Penelitian ini menggunakan pendekatan kualtitatif, sedangkan teknik pengumpulan data dilakukan dengan menggunakan studi lapangan dan studi kepustakaan.Hasil penelitian menunjukan bahwa penerapan aplikasi e-registration di KPP Setiabudi Dua tidak efektif untuk meningkatkan pelayanan dan memungkinkan wajib pajak untuk terhubung dengan Direktorat Jenderal Pajak secara online. Hal ini dipengaruhi oleh teknologi dalam aplikasi e-registration yang belum dapat menampung dokumen persyaratan dalam jumlah yang besar serta tidak diterapkannya pengiriman kartu NPWP dan SKT ke alamat wajib pajak. Hambatan yang timbul dalam penerapan aplikasi e-registration berkaitan dengan kurangnya sosialisasi penggunaan aplikasi e-registration dan rendahnya pemahaman wajib pajak yang menggunakan aplikasi e-registration.

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This research discusses the taxpayer registration process submitted through e registration application in Setiabudi Dua Tax Service Offices. The purpose of this research is to analyze the effectiveness of e-registration application implementation and obstacles faced in implementing this program.This research uses qualitative approach, while data collection technique is done by using field study and literature study The results showed that the application of e-registration in Setiabudi Dua Tax Service Offices is not effective to improve service and allow taxpayers to connect with the Directorate General of Taxes online. This is influenced by the technology in the e-registration application that has not been able to accommodate the document requirements in large numbers and the implementation of the delivery of NPWP and SKT card to the address of the taxpayer. The obstacles that arise in the application of e-registration is related to the lack of application socialization e registration and low understanding of taxpayers using the e-registration application."

"ABSTRAKKegiatan ekonomi dunia di era globalisasi saat ini membawa dampak pada transaksi lintas negara atas sumber daya serta modal baik melalui partisipasi langsung maupun tidak langsung. Dari transaksi-transaksi kegiatan usaha antar negara tersebut berpotensi menimbulkan Bentuk Usaha Tetap.Bentuk usaha tetap (BUT) merupakan suatu bentuk usaha yang digunakan oleh wajib pajak luar negeri untuk mewakili kegiatan atau kepentingannya di suatu negara (sumber) Konsep BUT dalam model persetujuan penghindaran pajak berganda (P3B) dimaksudkan untuk menenlukan hak pemajakan negara sumber agar dapat mengenakan pajak atas laba usaha yang diterima atau diperoleh oleh subjek pajak dari negara lainnya.Permasalahan dalam menentukan keberadaan suatu BUT atau dapat disebut dengan identifikasi BUT menjadi hal yang sangat penting terutama bagi negara sumber, karena dapat mencegah hilangnya potensi penerimaan pajak yang ditimbulkan dari transaksi kegiatan usaha intemasional.Kendala-kendala yang dihadapi dalam melakukan identifikasi BUT adalah terbalasnya data dan infomasi yang dimiliki Direktorat Jenderal Pajak (DIP) dan kurangnya kerjasama antar instansi, sehingga link data dan informasi dari instansi lain ke DIP belum terwujud. Selain itu pemahaman tentang perpajakan internasional terutarna mengenai BUT dan Tax Treaty dari para pegawai pajak maupun pihak wajib pajak juga menjadi kendala tersendiri.Pada sistem administrasi perpajakan modem (SAPM), terdapat Account Representative (AR) dibawah koordinasi Kepala Seksi Pengawasan dan Konsultasi. Keberadaan AR akan mempermudah komunikasi antara pihak kantor pajak dengan wajib pajak. AR bertanggung jawab dan berwenang memberikan pelayanan secara langsung, edukasi, asistensi, mendorong dan mengawasi pemenuhan hak dan kewajiban wajib pajak. Dalam menjalankan fungsi pengawasan, AR harus dapat melakukan analisa data dan informasi wajib pajak baik dari segi jenis usahanya (nature of business) maupun penerapan suatu peraturan perpajakan kaitannya dengan identifikasi BUT.Terciptanya suatu kerjasama antar instansi seperi Imigrasi, BKPM dan juga Departemen Luar Negeri yang dapat memberikan dukungan data dan informasi yang selalu up to date dan dapat diakses langsung oleh DIP akan sangat mendukung pelaksanaan identifikasi BUT atas transaksi internasional. Disamping itu, peningkatan kemampuan analisa kegiatan usaha wajib pajak dan peningkatan pemahaman perpajakan internasional dari parat pajak periu ditingkatkan dengan melakukan pendidikan dan pelatihan yang rutin dan berkesinambungan.Jadi bersinerginya antara data dan infomaasi yang lengkap atas transaksi intemasional dengan kemampuan analisa serta pamahaman mengenai BUT yang dikemas dalam SAPM akan sangat mendukung identifikasi BUT secara cepat yang pada akhirnya dapat mencegah hilangnya potensi penerimaan pajak dari transaksi internasional.

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ABSTRACTThe global economic transactions has been leading to the exchange of goods and services and movements of capital, technology and person. Those international transactions may cause the existence of a permanent establishment of an enterprise of one country in another country.The permanent establishment generally is a place of business through which an enterprise of one country carries on its business in another country. The main concept of a permanent establishment is to determine the right of a source country to tax the proiits of an enterprise ofthe other country.The identification of a permanent establishment plays an important role in a source country since the source country shall only tax the profits of an enterprise if it derives from a permanent establishment. Otherwise, the potential tax revenue fiom the international transactions may be lost.There are several obstacles in determination of a permanent establishment, namely a lack of data and information and a lack of coordination between department especially data link from the Directorate General of Taxes to and from other department, and also the limitation of the taxpayer?s and tax official?s knowledge of international taxation.In a Modem Tax Administration System (SAPM) there is an Account Representative (AR) who is responsible and authorized to provide services, consultation, assistance for taxpayer and to supervise a taxpayer in term of taxpayer's right and obligation, The existence of AR hopefully may make the taxpayer easy to communicate to the tax oflice since the function of AR is a liaison officer of taxpayer in the tax office.In their function as a supervisory, an AR is required to have better knowledge of nature of business of taxpayer, and to analyze the consequence of taxation of every single transaction the taxpayer made. Finally AR could identify the existence of permanent establishment from the taxpayer?s transaction.It is suggested to create the coordination between government agencies such as Immigration, Investment Coordinate Board and Foreign Affair Ministry to support data and information which will be very useful in identifying the existence of permanent establishment. Such exchange of infomation should always be update and the DGT should have the direct access to the information. Moreover, the capability of AR in international taxation and analyses of tax payer?s nature of business should be increased by providing them regular and continue training.In conclusion, the synergy between the availability data and information of international transaction and the ability of tax officer to analyze the taxation of international transaction in Modern Tax Administration System may support the accurate determination of a permanent establishment, and finally may prevent the lost of tax revenue from international transaction."

"Endless Economic crisis knock over Indonesia since 1997 causing many companies cannot pay for the obligation and the creditor proposed it to be a bankrupt in Commercial Justice. This Condition for Tax General Directorate (DJP) become separate problems, because to the number of Taxpayers which is bankrupt cause DJP losing of Taxpayer and un-billed for tax debt. In bankrupt case there is interesting matter needing careful attention that is existence of different interpretation of Judge of Commercial Justice to the domiciling of tax debt. At the case of PT. ABC Judge of Commercial Justice treat tax debt is equal to commercial debt, whereas at case of PT. XYZ, Judge of Commercial Justice differentiate tax debt of commercial debt so that, it has to pay ahead then the rest of estate divided for the creditor of other commercial. Therefore problem which raised in this research is how domiciling Taxation rule in penalty system in Indonesia and whether there is correlation of synergy between Taxation rule with rights rule and bankrupt bill for debt including tax payable and what effort able to be conducted to harmonize taxation rule with Bankrupt rule. Research method used is descriptive with qualitative approach. From research result obtained result of tax rule that has to domicile as lex specialis in Indonesia law for problem related to tax, while civil law and other public law as lex generalis. But in Bankrupt rule, bankrupt problem is lex specialis, so that has to domicile which is equal strength. So that whether DJP and Commercial Justice stay with rule of each rule which cause UUK (bankrupt rule) with Taxation rule cannot synergize in solution of tax debt for company's bankrupt. Position relating to lex specialis, hence both, that is taxation rule and bankrupt rule is less synergy, this matter seen in case of PT. ABC and PT. XYZ. Judge of Commercial Justice handling the case in different interpretation. In case of PT. ABC Judge of Commercial justice overrule tax and only focusing at Bankrupt rule in order to be billed for tax payable DJP must conduct an effort to many levels of Cassation Appellate Court.While case of PT. XYZ Judge of Commercial Justice overrules the problem of tax from bankrupt problem because tax arranged in Taxation rule, it means that Judge of Commercial Justice pay attention at Taxation rule as lex specialis. The above mentioned can be avoided by adding coherent rule in bankrupt rule that tax has to be differentiated with civil debt and is not in bankrupt scope.In order to have legal force which is jurisprudence remain from Appellate Court decision in case of cassation taxation area was presumably packed into recorrection of other trading law. For example bankrupt problem, Bankrupt rule consist of 308 section only mentioning word " taxation" that is section 113 Sentence (1) letter b, expressing that must be done verification tax debt, without expressing that tax is not civil debt. This matter not explained in explanation of section 113 UUK (bankrupt rule) so that just arise different interpretations or understanding. By equalizing DJP with other creditor make DJP must be at one's feet of bankrupt mechanism, in fact, clearly tax debt is not civil debt so that there must be coherent in UUK that DJP is not creditor and tax debt is not civil debt but obligation of political. In order to conduct activity of collection at once and at the same time Taxpayer showing bankrupt marking, hence DJP need information from Commercial Justice if there is Taxpayer which is processing by application of its bankrupt. It can be made by a kind of MoU (Memorandum of Understanding) between DJP with Commercial Justice to obtain information quickly if there is bankrupt case. Then resources of DJP out of condition to finish tax collection at Taxpayer which is bankrupt, hence activity of collection tax can be more intensive again."

"Penelitian ini bertujuan untuk menentukan faktor-faktor apa saja yang signifikan mempengaruhi efektivitas dan efisiensi administrasi perpajakan terhadap tunggakan pajak di wilayah DJP Jakarta Barat. Model analisis regresi linier berganda digunakan untuk mengetahui faktor-faktor apa saja yang mempengaruhi efektifitas dan efisiensi administrasi perpajakan terhadap tunggakan pajak dan melakukan analisis rasio untuk menetapkan efektifitas dan efisiensinya.Hasil penelitian pada lima model regresi linier berganda membuktikan bahwa ada dua faktor (independen variabel) yang selalu konstan mempengaruhi tunggakan pajak dari tahun 2005 s.d. 2007, yaitu Hasil Pemeriksaan dan Hasil SK Pembetulan/SK Keberatan/Putusan Banding yang selalu memberikan hasil uji t0 yang signifikan (di bawah 5%). Secara keseluruhan dari tahun 2005 s.d. 2007 diketahui bahwa rata-rata pencapaian target adalah sebesar 81%. Hal ini berarti target tidak 100% tercapai sehingga dapat dikatakan bahwa administrasi perpajakan terhadap tunggakan pajak dilaksanakan dengan efektifitas 81%. Efisiensi administrasi perpajakan terhadap tunggakan pajak dikatakan dari tahun 2005 hingga 2007 masih dibawah 1% sehingga dapat dikatakan masih efisien.Berdasarkan hasil penelitian, perbaikan kualitas audit pajak dan etika yang baik sebaiknya ditingkatkan dengan diklat/pendidikan secara berkala. Pada penagihan pajak, strategi pencairan tunggakan pajak harus lebih dicermati, misalnya dengan menekankan pada pencairan tunggakan pajak Wajib Pajak yang memiliki tunggakan besar dan relatif masih baru.

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The objective of this research is to identify some significant factors influencing tax administration effectiveness and efficiency toward delinquent tax in west Jakarta DGT region. Double linier regression analysis model used to find out factors influencing tax administration effectiveness and efficiency toward tax delinquent and analysis ratio to set its effectiveness and efficiency.The results of five double linier regression models prove two factors (independent variable) that always constantly influence delinquent tax from year 2005 to 2007, such as audit result and decree for revision /decree for objection/appeal that always give significant result (below 5%) of t0 test. Overall from year 2005 to 2007 show that the average of target achievement is 81%. It means that the target can not be achieved 100% so the tax administration toward delinquent tax can be said the effectiveness is 81%. The efficiency of tax administration toward delinquent tax from year 2005 to 2007 still below 1%, so it can be said efficient.Based on the results of the research, the improvement of tax audit quality and ethic should be increase with course/education continually. In tax collection, the strategy of delinquent tax should be prepared carefully. For example, focus on the payment that has large amount delinquent tax and still relatively new."

"Evaluasi layanan Kantor Pelayanan Pajak dilakukan untuk mengetahui kualitas pelayanan restitusi PPN di Kantor Pelayanan Pajak "X" dengan menggunakan pendekatan konsep Service Quality (SERVQUAL) yaitu melalui dimensi tangibles, realibility, responsiveness, assurance dan empathy. Kemudian mengidentifikasi dan menganalisis faktor-faktor yang mempengaruhi kualitas pelayanan yaitu faktor budaya organisasi, struktur organisasi, sumber daya manusia, sistem dan prosedur dan kepemimpinan. Berdasarkan faktor-faktor tersebut dibuat rekomendasi untuk peningkatan kualitas pelayanan Kantor Pelayanan Pajak "X". Metode penelitian yang dipakai adalah deskriptif. Data yang dikumpulkan terdiri dari data primer dan data sekunder. Data primer diperoleh dengan menggunakan kuesioner, wawancara Iangsung terhadap informan dan pengamatan Iangsung (observasi) terhadap kejadian di lapangan. Sedangkan data sekunder diperoleh melalui penelusuran berbagai kepustakaan dan dokumen. Analisis data yang terkumpul dari kuesioner dilakukan dengan menggunakan perhitungan statistik Weight Mean Score (WMS) atau perhitungan nilai rata-rata. Hasil penelitian menunjukkan bahwa Wajib Pajak cukup puas atas pelayanan yang diberikan oleh KPP "X". Hal ini dijelaskan oleh faktor-faktor sebagai berikut: budaya organisasi yang kurang mendukung kreativitas dan inovasi bagi karyawan, struktur organisasi yang terlalu birokratis, perencanaan sumber daya manusia masih terpusat di Ditjen Pajak, sistem dan prosedur yang masih berbelit-belit dan kepemimpinan yang kurang dapat mengoperasionalisasi dan mensosialisasikan visinya. Agar kualitas pelayanan restitusi PPN di KPP "X" dapat ditingkatkan, penulis menyarankan agar Ditjen Pajak memperbaiki sistem dan prosedur restitusi PPN, mengubah orientasi kepemimpinan kepada pencapaian visi pelayanan restitusi PPN yang baik, pendelegasian tugas, wewenang dan tanggung jawab yang lebih besar kepada Kepala Seksi PPN, pengembangan sumber daya manusia dan perubahan budaya organisasi ke arah yang lebih kondusif bagi pelayanan terhadap Wajib Pajak."