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"[Pelaksanaan sistem perpajakan di Indonesia berhadapan dengan terbatasnya sumber daya manusia padahal beban kerjanya sangat berat. Hal ini juga terkait denganpemungutan pajak restoran di DKI Jakarta, beban kerja tersebut semakin bertambah sejalan dengan semakin berkembangnya keberadaan restoran di DKI Jakarta. Dengan adanya ketidakseimbangan antara jumlah wajib pajak yang harus dilayani dengan jumlah petugas wajib pajak dikhawatirkan akan terjadi kebocoran serta kecurangan dalam pembayaran dan pelaporan pajak restoran. Upaya yangdilakukan pemerintah untuk mengatasinya adalah dengan menerapkan sistem pajak online pada pembayaran dan pelaporan pajak restoran di DKI Jakarta. Penelitianini bertujuan untuk menganalisis efektifitas sistem online pada pembayaran dan pelaporan pajak restoran di DKI Jakarta. Penelitian ini menggunakan pendekatan kuantitatif, metode pengumpulan data kualitatif dan jenis penelitian deskriptif. Hasil penelitian menyimpulkan bahwa pelaksanaan system online pada pembayaran dan pelaporan pajak restoran di DKI Jakarta menurut indikator pengukur yang digunakan peneliti berdasarkan teori Campbell, yaitu adanya keberhasilan program, keberhasilan sasaran, tingkat output dan input yang efektif dan pencapaian tujuan secara menyeluruh sudah efektif.

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Implementation of the tax system in Indonesia dealing with limited human resources when their work is very hard.. It is also related to restaurant tax in DKI Jakarta, the work is increasing in line with the growing of restaurants in DKI Jakarta. With an imbalance between the number of taxpayers who should be served by the number of taxpayers officers, it would cause concern to leakage and fraud in payment and restaurants tax reporting. The government's efforts is to implement an online system in payments and restaurants tax reporting in Jakarta. The purpose of this study is to analyze the effectiveness of the online system on payment and restaurants tax reporting in DKI Jakarta. This study uses a quantitative approach, qualitative data collection methods and descriptive research. The results of this study conclude that the implementation of an online system in payment and restaurants tax reporting in DKI Jakarta according to indicators based on Campbell's theory, namely the success of the program, the success of the target, the level of output and input which is effective and goal attainment has been effective.;Implementation of the tax system in Indonesia dealing with limited human resources

when their work is very hard.. It is also related to restaurant tax in DKI Jakarta,

the work is increasing in line with the growing of restaurants in DKI Jakarta. With

an imbalance between the number of taxpayers who should be served by the number

of taxpayers officers, it would cause concern to leakage and fraud in payment and

restaurants tax reporting. The government's efforts is to implement an online system

in payments and restaurants tax reporting in Jakarta. The purpose of this study is

to analyze the effectiveness of the online system on payment and restaurants tax

reporting in DKI Jakarta. This study uses a quantitative approach, qualitative data

collection methods and descriptive research. The results of this study conclude that

the implementation of an online system in payment and restaurants tax reporting in

DKI Jakarta according to indicators based on Campbell's theory, namely the

success of the program, the success of the target, the level of output and input which

is effective and goal attainment has been effective;Implementation of the tax system in Indonesia dealing with limited human resources

when their work is very hard.. It is also related to restaurant tax in DKI Jakarta,

the work is increasing in line with the growing of restaurants in DKI Jakarta. With

an imbalance between the number of taxpayers who should be served by the number

of taxpayers officers, it would cause concern to leakage and fraud in payment and

restaurants tax reporting. The government's efforts is to implement an online system

in payments and restaurants tax reporting in Jakarta. The purpose of this study is

to analyze the effectiveness of the online system on payment and restaurants tax

reporting in DKI Jakarta. This study uses a quantitative approach, qualitative data

collection methods and descriptive research. The results of this study conclude that

the implementation of an online system in payment and restaurants tax reporting in

DKI Jakarta according to indicators based on Campbell's theory, namely the

success of the program, the success of the target, the level of output and input which

is effective and goal attainment has been effective, Implementation of the tax system in Indonesia dealing with limited human resources

when their work is very hard.. It is also related to restaurant tax in DKI Jakarta,

the work is increasing in line with the growing of restaurants in DKI Jakarta. With

an imbalance between the number of taxpayers who should be served by the number

of taxpayers officers, it would cause concern to leakage and fraud in payment and

restaurants tax reporting. The government's efforts is to implement an online system

in payments and restaurants tax reporting in Jakarta. The purpose of this study is

to analyze the effectiveness of the online system on payment and restaurants tax

reporting in DKI Jakarta. This study uses a quantitative approach, qualitative data

collection methods and descriptive research. The results of this study conclude that

the implementation of an online system in payment and restaurants tax reporting in

DKI Jakarta according to indicators based on Campbell's theory, namely the

success of the program, the success of the target, the level of output and input which

is effective and goal attainment has been effective]"

"Tesis ini membahas kebijakan pemanfaatan daftar harta kekayaan Wajib Pajak Orang Pribadi (WPOP) sebagai pembanding terhadap pemenuhan kewajiban perpajakan WPOP. Penelitian ini dilakukan di KPP Pratama Jakarta Kelapa Gading. Diasumsikan bahwa penghasilan wajib pajak yang besar dapat menambah harta wajib pajak tersebut. Artinya, wajib pajak yang mempunyai harta yang banyak identik dengan penghasilan yang besar. Penghasilan yang besar seharusnya membayar pajak yang besar juga. Harapan bila diketahui jumlah nilai harta terutama WPOP akan dapat mengoptimalkan penerimaan negara dari sektor pajak. Permasalahan tentang kebijakan kewajiban dilampirkannya daftar harta sebagai sarana intensifikasi pajak di KPP Pratama Jakarta Kelapa Gading. Penelitian ini adalah penelitian kualitatif dengan jenis eksplanatif dan eksploratif. Hasil penelitian bahwa alasan diwajibkannya kepada WPOP untuk melampirkan/mengisi daftar harta dalam SPT Tahunan PPh Orang Pribadi adalah pertama sebagai bahan pembanding atas kewajiban pajak terhutang. Kedua, sebagai bahan rujukan untuk perubahan peraturan perpajakan. Hasil penelitian lainnya ternyata pemanfaatan daftar harta sebagai bahan pembanding atas kewajiban perpajakan WPOP di KPP Pratama Jakarta Kelapa Gading belum dilaksanakan secara optimal. Di sisi lain kesadaran WPOP dalam melampirkan/mengisi daftar harta dalam SPT Tahunan PPh Orang Pribadi masih rendah. Perlakuan WPOP yang tidak melampirkan/mengisi daftar harta di KPP Pratama Jakarta Kelapa Gading juga belum optimal jika dilihat dari data jumlah surat himbauan yang diterbitkan. Kompleksitas permasalahan pelaporan daftar harta WPOP berkaitan dengan pemanfaatan daftar harta sebagai sarana intensifikasi pajak. Surat himbauan atau dengan cara lain sebaiknya dimanfaatkan oleh Direktorat Jenderal Pajak terhadap WPOP yang tidak melaksanakan kewajibannya sesuai peraturan perpajakan yang berlaku. Penyediaan sarana dan prasarana pada Direktorat Jenderal Pajak yang memadai, termasuk adanya data yang riil dan akurat serta aparat pajak yang memiliki integritas dan wawasan yang tinggi, yang dapat menunjang kinerja secara efektif dan efisien dalam penggalian potensi penerimaan pajak khususnya terhadap Wajib Pajak Orang Pribadi.

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This thesis discuses about the Exploiting of List of Property of Individual Person of Tax Payer Policy as the comparison upon the fulfillment of tax obligation of Individual Person of Tax Payer. This research is conducted in the KPP Pratama Jakarta Kelapa Gading. It is assumed that the income of tax payer who has lots of property identically with the great deal of income. Great deal of income is supposed to pay great deal of tax too. It is expected that if it is known the total value of the property especially the Individual Person of Tax Payer will be able to maximize the income of the state from the tax sector. The problems in regard to obligation policy by attached list of properties as the tax intensification medium in the KPP Pratama Jakarta Kelapa Gading. This research is qualitative one by the type of explanative and explorative.

The result of the research is that the reason for the Individual Person of Tax Payer obliged to attach/to fill in list of property in Annual SPT PPh of Individual Person are firstly as the comparison material on the payable tax obligation. Second, as the reference material for the changes of tax regulations. The other result of the research is in fact that the exploiting of list of property as the comparison material on the tax obligation Individual Personal of Tax Payer in the KPP Pratama Jakarta Kelapa Gading not yet conducted maximally. In the other side, the awareness of Individual Person of Tax Payer in attaching/filling in list of property in Annual SPT PPh of Individual Person is still low. The attitude of Individual Person of Tax Payer who does not attach/fill in list of property in the KPP Pratama Jakarta Kelapa Gading also not yet maximally seen from the data of the number of urge letters issued.

Complexity of report problems of list of property of Individual Person of Tax Payer relate with the exploiting of list of property as the medium of tax intensification. The urge letter or by other ways are better to used by Directorate General of Tax upon the Individual Person of Tax Payer in other words who do not do their duties in according to the effect tax regulation. The preparation of propriety medium and means in Directorate General of Tax, include the availability of real and accurate data and the tax officers who have high integrity and views, which are able to support the performance effectively and efficiently in digging the potency of tax acceptance especially upon the Individual Person of Tax Payer."