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"Penelitian ini bertujuan mengetahui bagaimana hubungan corporate governance dan reformasi perpajakan terhadap ABTD. ABTD merupakan proxy untuk mendeteksi manajemen laba dan manajemen pajak. Penelitian ini menggunakan 113 sampel dari seluruh perusahaan yang terdaftar di BEI kecuali perusahaan yang bergerak di industri pertambangan, pertanian, keuangan, dan konstruksi. Penilaian corporate governance menggunakan Asean CG Scorecards.Hasil penelitian menemukan bahwa (1) perusahaan melakukan manajemen pajak sekaligus manajemen laba pada saat penurunan tariff PPh Badan (2) manajemen pajak yang dilakukan perusahaan dipengaruhi oleh besarnya fasilitas perpajakan (3) manajemen laba yang dilakukan perusahaan dipengaruhi oleh kondisi perusahaan mengalami kerugian atau memperoleh laba (4) peran dewan komisaris dan direksi yang secara efektif dapat meminimalkan beban pajak perusahaan.

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This research aimed to analyze corporate governance and tax reform towards ABTD. ABTD is a proxy for detection earning management and tax management. This research use 113 sample from all listed company in BEI, except mining, agriculture, financial, and construction. Measurement of corporate governance performance is based on Asean CG Scorecards.Output of this research are: (1) company tax management alongside earning management during decreasing company income tax rate in Indonesia, (2) tax management by company depends on tax facility(3) earning management by company depends on financial condition of company, either they are in profit or loss (4) proactive approach by board of commissioner and board of director might be able to minimize company tax expense."

"Abstrak Many complaints submitted to tax authorities have an impact on taxpayer compliance in carrying out their obligations, while also creating opportunities for non compliance in applicable tax regulations. This study aims to determine how much influence tax reforms have on the performance of tax service officers and its implications for taxpayer compliance according to taxpayer perceptions. The data collection instrument used in this study is a questionnaire administered to 372 corporate taxpayer respondents at the Pratama Kelapa Gading Tax Office using the convenience sampling method. The analytical tool used is the Structural Equation Model (SEM) using the LISREL (Linear Structural Relationship) program. The results of this study show that according to the taxpayers perception, tax reform has a significant influence on tax service performance, tax service performance has a significant influence on taxpayer compliance and tax reform has a significant influence on tax compliance."

"ABSTRAKTesis ini membahas mengenai urgensi diberikan kebijakan pegampunan pajak tax amnesty tahun 2016 di Indonesia sebagai momentum reformasi perpajakan dan menganalisa kondisi reformasi yang telah berjalan pada periode pertama tahun 2016, serta menganalisa sistem pajak yang diberikan untuk mencapai kepatuhan pajak yang lebih baik. Hasil yang didapat atas penelitian ini adalah pemerintah sudah tepat memberikan kebijakan pengampunan pajak tahun 2016 dengan beberapa alasan yang mendukung seperti rendahnya tingkat kepatuhan pajak yang berkesinambungan, serta akan dicanangkannya Automatic Exchange of Information pada tahun 2017 dan Indonesia sudah menjadi bagian anggota G-20. Atas kondisi itulah perlunya reformasi perpajakan menuju sistem perpajakan yang lebih berkeadilan serta perluasan basis data perpajakan yang lebih valid, komprehensif, dan terintegrasi. Kebutuhan-kebutuhan dalam mencapai kepatuhan pajak yang lebih baik tidak hanya didukung oleh salah satu pihak saja, namun peran serta antara otoritas pajak dan kesadaran wajib pajak itu sendiri untuk mendukung kegiatan pelayanan, pengawasan, intensifikasi penerimaan pajak maupun ekstensifikasi.

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ABSTRACTThis thesis addresses the urgency of releasing the Indonesian tax amnesty policy during the year 2016 to promote tax reform momentum and analyzes the reform conditions that occurred during the first period of the year 2016. It also proposes a tax system to achieve better tax compliance. The results obtained from the Government 39 s research indicates the appropriateness of the tax amnesty policy in 2016. Reasons supporting the policy include low ongoing levels of tax compliance, and the need to declare in the Automatic Exchange of Information in the year 2017 as Indonesia has become a member of the G 20. Tax reform is critical in order to achieve a more equitable tax system and to create a tax base with a more valid, comprehensive, and integrated system. Achieving a better level of tax compliance is not only supported by one party, but also reflects the tax authorities 39 and tax payers 39 desire to support the Ministry in the implementation of good governance, supervision, intensification and extensification of tax receipt measures to expand the tax base. "

"Penelitian ini membahas mengenai aspek behavioral finance utamanya pengaruh yang ditimbulkan oleh usia dan jenis kelamin terhadap preferensi risiko investor di Indonesia. Lebih lanjut, penelitian ini juga membahas mengenai pengaruh preferensi risiko terhadap pemilihan investasi saham berbasis dividen saat telah berlakunya fasilitas pembebasan pajak atas dividen pada level investor di Indonesia serta efek moderasi awareness investor dari fasilitas pembebasan pajak tersebut. Dengan menggunakan data dari 321 responden, didapatkan hasil atas pengaruh usia terhadap preferensi risiko yang bervariasi namun, condong semakin bertambah usia investor semakin tinggi pula preferensi risikonya. Hal ini bertolak belakang dengan stigma dan kebanyakan hasil penelitian sebelumnya. Untuk jenis kelamin ditemukan laki-laki memiliki preferensi risiko lebih tinggi daripada perempuan. Sementara itu, orang dengan preferensi risiko tinggi akan tetap cenderung memilih saham yang menghasilkan dividen karena memperlakukan dividen sebagai short-term return dan awareness akan fasilitas pembebasan pajak atas dividen tersebut menguatkan hubungan preferensi risiko terhadap pemilihan investasi saham berbasis dividen karena mampu memberikan insentif tersendiri.

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This research discusses aspects of behavioral finance, especially the influence that age and gender have on investors' risk preferences in Indonesia. Furthermore, this research also discusses the influence of risk preferences on the choice of dividend-based stock investment when the tax exemption facility for dividends has been implemented at the investor level in Indonesia as well as the moderating effect of investor awareness of this tax exemption facility. Using data from 321 respondents, results were obtained regarding the influence of age on risk preferences which varied, however, the older an investor tends to be, the higher their risk preferences. This is contrary to stigma and most previous research results. For gender, it was found that men had a higher risk preference than women. Meanwhile, people with high-risk preferences will still tend to choose shares that produce dividends because they treat dividends as short-term returns and awareness of the tax exemption facility for dividends strengthens the relationship between risk preferences and the choice of dividend-based stock investments because they are able to provide their own incentives."

"In July 2013, Indonesia implemented the presumptive tax regime on micro, small and medium enterprises (MSMEs) by assigning Government Regulation No.46/2013. This regulation simplified the tax administration and provides tax cuts to MSMEs to help them grow and encourage voluntary tax compliance, which eventually will increase their contribution to state revenue. This thesis provides an analysis of the implementation of this new tax regime by comparing related literature on practices of this tax regime in many countries with the recent conditions in Indonesia after this regulation was applied. It seems that the new tax regime encourages voluntary tax compliance and stimulates the contribution of MSMEs to state revenue. However, some challenges, such as different definitions, lack of tax knowledge, impartiality to business losses, and the indication of tax avoidance must be overcome by the government by improving policies that favor MSMEs.

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Sejak bulan Juli 2013, Indonesia menerapkan sistem pajak presumsi pada usaha mikro, kecil, dan menengah (UMKM) dengan menetapkan Peraturan Pemerintah No.46/2013. Ketentuan ini menyederhanakan administrasi pajak dan memberikan pemotongan pajak kepada UMKM untuk membantu mereka tumbuh dan mendorong kepatuhan pajak sukarela, yang pada akhirnya akan meningkatkan kontribusinya terhadap pendapatan negara. Tesis ini memberikan analisis implementasi sistem pajak baru ini dengan membandingkan literatur terkait praktik-praktik rezim pajak ini di banyak negara dengan kondisi terkini di Indonesia setelah peraturan ini diterapkan. Secara umum, rezim pajak yang baru berhasil mendorong kepatuhan pajak sukarela dan merangsang kontribusi UMKM terhadap pendapatan negara. Namun, beberapa tantangan, seperti definisi yang berbeda, kurangnya pengetahuan perpajakan ketidakberpihakan terhadap kerugian bisnis, dan indikasi penghindaran pajak, harus diatasi oleh pemerintah dengan merumuskan kebijakan yang dapat mendukung UMKM."

"Pemerintah di berbagai negara berupaya meningkatkan efisiensi administrasi perpajakan, guna mengurangi biaya menghimpun penerimaan pajak. Tujuan penelitian ini adalah menghitung biaya administratif pajak dan rasionya di Indonesia. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data studi dokumentasi dan wawancara mendalam kepada pegawai DJP dan akademisi. Hasil penelitian ini menujukkan bahwa. Hasil perhitungan menunjukkan bahwa biaya administratif pajak mengalami tren kenaikan jumlah nominalnya pada masa reformasi pajak jilid II, meskipun pada tahun 2012 mengalami penurunan. Rasio biaya administratif pajak pada tahun masa reformasi pajak jilid II mengalami tren penurunan, meskipun sempat terjadi peningkatan rasio pada tahun 2011.

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Governments tend to increase the efficiency in administering tax, which to decrease the cost of collecting tax. The purpose of this research is to measure the administrative costs of tax and its ratio. This research uses descriptive qualitative method and gathers data and information through existing statistics study and semi-structured interview from DGT officers and experts.

The result of this research shows that Indonesia’s administrative costs of tax are increased from 2009 to 2011, then decreased at 2012. The trend of administrative costs of tax ratio are decreased through these years, although it was increased at 2011."

"Penelitian ini bertujuan untuk mengetahui pengaruh dari inclusive leadership, dan job crafting terhadap work engagement, sekaligus menguji peran mediasi person-job fit. Data yang digunakan dalam penelitian ini adalah data primer yang dikumpulkan melalui survei secara online dari 376 pegawai Direktorat Jenderal Pajak, Kementerian Keuangan, yang berkantor di provinsi DKI Jakarta. Data tersebut dianalisis secara kuantitatif menggunakan Structural Equation Modeling (SEM) dengan perangkat lunak Lisrel untuk mengetahui hubungan antarvariabel. Dari hasil penelitian ini dibuktikan bahwa pengaruh positif inclusive leadership terhadap work engagement, dan job crafting terhadap work engagement. Selain itu, dibuktikan juga pengaruh positif person-job fit terhadap work engagement, pengaruh positif inclusive leadership terhadap person-job fit, serta pengaruh positif job crafting terhadap person-job fit. Sedangkan dalam analisis peran mediasi, ditemukan bahwa person-job fit memediasi secara parsial hubungan antara inclusive leadership terhadap work engagement. Selain itu, dibuktikan juga person-job fit memediasi secara parsial hubungan antara job crafting terhadap work engagement. Hasil penelitian ini adalah untuk membangun perhatian organisasi terkait penciptaan work engagement guna menghadapi perubahan organisasi terutama terkait pembaruan sistem inti administrasi perpajakan. Namun dalam penelitian ini memiliki keterbatasan berupa responden belum tersebar secara proporsional, sehingga penelitian selanjutnya dapat menambah responden untuk mencapai proporsionalitas data serta melakukan penelitian dengan mix method untuk mendapatkan hasil yang komprehensif.

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This study aims to determine the effect of inclusive leadership and job crafting on work engagement, as well as examine the mediating role of person-job fit. The data used in this study is primary data collected through an online survey of 376 employees of the Directorate General of Taxes, Ministry of Finance, whose offices are in DKI Jakarta province. The data were analyzed quantitatively using Structural Equation Modeling (SEM) with Lisrel software to determine the relationship between variables. From the results of this study it is proven that the positive influence of inclusive leadership on work engagement, and job crafting on work engagement. In addition, it is also proven that the positive effect of person-job fit on work engagement, the positive effect of inclusive leadership on person-job fit, and the positive effect of job crafting on person-job fit. Meanwhile, in the mediation role analysis, it was found that person-job fit partially mediates the relationship between inclusive leadership and work engagement. In addition, it is also proven that person-job fit partially mediates the relationship between job crafting and work engagement. The results of this study are to build organizational attention regarding the creation of work engagement in order to deal with organizational changes, especially related to updating the core tax administration system. However, this study has limitations in the form of respondents not being proportionally dispersed, so that further research can add more respondents to achieve proportionality of the data and conduct research using a mixed method to obtain comprehensive results."