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"Milka Casanegra denotes that "Tax Administration is Tax Policy". It means tax administration dictates tax policy (Brooks). The developed as well as developing countries have the same challenges in improving tax compliance to increase their revenue capacity; and for that purpose tax reform will be a mantra of tax modernization. The objective of tax reform is different between developing countries and developed countries. For the latest, beside to respond the increased market economy the tax reform is aimed to improve the number of taxpayers.

Tax reform in Indonesia launched in 1983 characterized by the application 'of the self assessment system in its tax regime. Citing the Gillis's, Gunadi says that the tax reform in Indonesia is phenomenal and monumental because it not only has the clear goals for improving tax administration and facilitating taxpayers compliance but also will be the road to create the tax voluntary compliance in the future. Directorate General .of Tax (DGT) as the tax authority in Indonesia envisages being a public service model that operates the world class tax system and management. Achieving that vision, DGT formulated-the-Medium-term-Tax Reform Policy (3-5 years) in 2001 which, amongst other, placed the attention on taxpayer service programs, i.e. The Tax Service Improvement Program and The Development of Excellent Service Program. In short, these programs focused on accessibility improvement for the taxpayers to report, update, pay, consult, get assistance, and gain information about tax. This will be achieved by the development of the office automation, creation of advanced multimedia access, and improvement of the service capacity of their human resources.

The interesting question is to which extend those taxpayers service programs.have made impact on taxpayers compliance? The central focus of this thesis tries to answer this issue. However, due to the complexity of the compliance matter, this study has several limitations such as (i) the unit analysis is narrowed only to one local tax office (Kantor Pelayanan Pajak1KPP), (ii) the respondents are limited only for the corporate-type taxpayers, (iii) the data used is cross-section instead of time series, and (iv) the model excludes other important determinants that reflect the enforcement approaches such as tax audit, effectiveness of sanction, and tax automation as well.

The theories used to construct the research model are (i) Theory of Tax Compliance, (ii) Theory of Service Quality, and (iii) other contemporary study in the public administration. Research conducted by Price Waterhouse which measured the impact of IRS's Taxpayers Assistance Program to the level of tax compliance in 1989 concluded that the program plays significant role in improving taxpayers compliance. Studying several researches that developed the tax compliance measurements, this study adopts the Adam Forest's qualitative indicators, i.e. both (i) the occurrence of overstating the cost, and (ii) the occurrence of concealing the income by taxpayers. The measurements of service quality used in this study are combination of the service quality indicators developed by Parasuraman and the service quality principles remarked by David Osborne.

The methodology employed in this study is social research. Data collected by using questionnaire instruments, and treated as quantitative (interval). Beside descriptive analysis, this study also uses statistical analysis (multivariate analysis) to conclude the degree of causal-effect between the quality service in the programs and the compliance. All data processing uses SPSS release 10.

The study concludes that (i) there is correlation between the tax service quality in the programs and the level of taxpayers compliance. However, the regression model shows that the service quality variables are not strongly able (only 25,61%) to explain the degree of compliance as reflected in the low value of determination coefficient (R2), (ii) the model expresses that there are three service quality measurements which have significant influence to the tax compliance, i.e. (a) the physical appearance of tax-office building, (b) the fairness of tax officers in servicing, and (c) the simple implementation of service procedures. The low R2 mentioned above reflects the weakness of Taxpayers Service Program in affecting taxpayers compliance. However, as argued by Gill, the tax reform demands a comprehensive tax policy instruments. Taxpayers service is only a part of strategy to raise tax compliance beside other vast activities such as tax campaign, tax education, etc. Meanwhile, another strategy is aimed to eradicate the noncompliance taxpayers by enforcement activities e.g.: tax auditing, sanction fostering, administration automation, etc. Therefore, this study suggests the further study might take into account those important activities in the analysis model in order to obtain the clearer picture on how to increase taxpayers compliance."

"Peranan penerimaan negara dari sektor perpajakan dari waktu ke waktu semakin menempati peranan yang sangat penting untuk membiayai pengeluaran Negara. Untuk menjamin penerimaan Negara dari sektor perpajakan tersebut diperlukan suatu tindakan penagihan oleh Fiskus. Tindakan penagihan tersebut dapat melalui suatu alat paksa, yang salah satunya adalah Penyanderaan terhadap diri Wajib Pajak yang beritikad tidak baik dalam pemenuhan kewajiban perpajakannya. Pelaksanaan Penyanderaan tersebut menimbulkan permasalahan yang diperdebatkan mengenai kemungkinan terlanggarnya Hak Asasi Manusia Wajib Pajak yang di Sandera, dan kewenangan dari Fiskus sebagai pelaksana dari Penyanderaan. Penyanderaan walaupun merupakan tindakan perampasan kemerdekaan yang memungkinkan dipandang sebagai tindakan pelanggaran Hak Asasi Manusia namun hal tersebut dalam lingkup Hukum Pajak dapat dibenarkan. Pembenaran tindakan Penyanderaan dalam hukum pajak karena pelaksanaan Penyanderaan tersebut untuk melindungi kepentingan negara yang didalamnya terdapat Hak Asasi Manusia seluruh Warga Negara. Pelaksanaan Penyanderaan juga diatur melalui suatu peraturan perundang-undangan. Fiskus pun sebagai pelaksana dari Penyanderaan tersebut memiliki kewenangan yang diberikan oleh Undang-Undang Pajak yang bersifat lex specialis untuk melakukan Penyanderaan atas dasar kekuatan Surat Paksa yang memiliki kekuatan eksekutorial. Penyanderaan merupakan alat paksa yang harus dilaksanakan secara selektif, hati-hati, dan efektif sehingga merupakan alat paksa terakhir yang diambil Fiskus untuk menjamin penerimaan Negara. Tujuan utama dari dilaksanakannya Penyanderaan bukan sebagai hukuman namun agar Wajib Pajak segera membayar pajak terutangnya sehingga memang bukan kuantitasnya yang diutamakan dalam Pelaksanaan Penyanderaan namun kualitasnya berupa deterent effect yang diharapkan. Diharapkan dengan adanya Penyanderaan tersebut Wajib Pajak dapat segera membayar pajak teruangnya dengan segera, sehingga terwujud kesadararan Wajib Pajak akan kewajiban perpajakannya."

"Penelitian ini bertujuan untuk mengetahui hubungan antara evaluasi dan kompensasi kerja pegawai terhadap motivasi pegawai dalam melayani wajib pajak pada Kantor Pelayanan Pajak Jakarta Cempaka Putih. Penelitian ini menggunakan metode survei dengan kuesioner yang telah diuji validitas dan reliabilitasnya. Desain penelitian menggunakan tes korelasi dan melibatkan 100 sampel (responden) yang diambil berdasarkan teknik sensus. Data yang diperoleh dianalisis dengan rumus korelasi Rank Spearman yang perhitungannya dilakukan dengan program SpSS versi 12.Teori yang mendasari adanya hubungan antara evaluasi dan kompensasi kerja dengan motivasi dijelaskan oleh Frederick Herzberg dalam Usmara A, (2006: 35-36), motivasi ditentukan oleh dua faktor yaitu motivator, yang meliputi prestasi, pengakuan atas prestasi, kerja itu sendiri, tanggung jawab dan pertumbuhan atau kemajuan; dan hygiene atau bukan motivator, yang meliputi kebijakan, administrasi perusahaan, pengawasan, hubungan interpersonal, kondisi kerja, gaji, status dan rasa aman. berdasarkan teori dari Neal Jr, (2004:1) ketrampilan kerja dari karyawan ditentukan oleh evaluasi dan kompensasi.Hasil uji korelasi dengan formula Rank Spearman menunjukan adanya hubungan yang cukup dan signifikan antara evaluasi pegawai dengan motivasi pegawai dalam melayani wajib pajak, koefisien korelasi yang didapat 0,676 dan p< 0,05. Hubungan antara kompensasi pegawai dan motivasi pegawai dalam melayani wajib pajak signifikan tapi kurang kuat, koefisien korelasi yang didapat 0,290 dan p< 0,05. Oleh karena itu, perlu diadakan perbaikan dalam sistem evaluasi dan kompensasi pegawai agar motivasi pegawai dalam melayani pegawai semakin meningkat. Dengan cara memberikan sistem evaluasi yang lebih obyektif dan lebih transparan. Sistem kompensasi juga harus dikembangkan dengan jaminan kesehatan dan perumahan yang cukup.

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The research aim to explain the relationship between job evaluation with officer motivation in serving the taxpayer at Kantor Pelayanan Pajak Jakarta Cempaka Putih and to explain the relationship between compensation with employees motivation in serving the taxpayer at Kantor Pelayanan Pajak Jakarta Cempaka Putih. This research use survey method with quesionnaiore which have been tested by validity and realibility test. Design research using correlational by entangling 100 samples which are choosen by census technique. Datas analyzed with Rank Spearman formula which operated by SpSS version of 12.The teory which support the relationship between job evaluation and compensation to employees motivation is explained by Frederick Herzber in Usmara A (2006: 35-36), motivation is generated by two factors, the first factor is motivators, including: self achievement, confession of the achievement, job itself, responsibility dan development potention; and hygiene or contra motivator, including: policy, organizational administration, observation, interpersonal relation, condition of job/activity, salary, security and status. Pursuant to theory from Neal Jr, ( 2004:1) motivation of employees determined by compensation and evaluation.Result of correlation test with Rank Spearman formula indicates the existence of significant and moderate relationship between job evaluation and officer motivation in serving the taxpayer, the correlation coefficient is 0. 676 and P<0.05. The relationship between compensation and officer motivation in serving is signifikan but less strong, the correlation coefficient is 0. 290 and P<0.05..Therefore, the evaluation and compensation system is required to be better performed so that the officer motivation in serving the taxpayer can be progressively increasing. It can be reached by developing an objective and more transparent evaluation system. Compensation system also have to be developed with health guarantee and good housing compensation."

"Laporan magang ini mengevaluasi kesesuaian proses perhitungan pajak penghasilan dan pengisian surat pemberitahuan pajak penghasilan badan yaitu formulir SPT 1771 yang dilakukan oleh KKP ABC atas KJPP DEF dengan peraturan perpajakan yang berlaku di Indonesia terutama ketentuan dalam Peraturan Direktur Jenderal Pajak Nomor PER-02/PJ/2019 dan Undang Undang Pajak Penghasilan. Secara umum, hasil evaluasi menunjukan kesesuaian atas proses yang dilakukan dengan peraturan yang berlaku. Namun, kekurangan yang ditemukan dalam prosedurnya adalah tidak diberikannya laporan keuangan yang sudah diaudit dari pihak klien sebagai basis perhitungan dan adanya bagian pada kolom identitas di formulir SPT yang tidak diisi. Hal yang dapat diperbaiki oleh KKP ABC adalah memastikan bahwa laporan keuangan yang sudah diaudit dapat tersedia sebelum melakukan prosedur penghitungan dan pengisian formulir SPT 1771 sehingga angka yang digunakan dapat mencerminkan keadaan finansial klien dengan akurat dan menghindari kebutuhan pembetulan di kemudian hari.

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This internship report evaluates the suitability of the income tax calculation process and filling out the corporate income tax form, namely the SPT 1771 form, carried out by KKP ABC on KJPP DEF with the tax regulations applicable in Indonesia, especially the provisions in the Director General of Taxes Regulation Number PER-02/PJ/2019 and the Income Tax Act. In general, the evaluation results show compliance with the processes carried out with applicable regulations. However, deficiencies found in the procedure were the failure to provide an audited financial report from the client as a basis for calculations and a section in the identity column on the SPT form that was not filled in. To further improve the process, KKP ABC needs to ensure that audited financial reports are available before carrying out the calculation procedure and filling out the SPT 1771 form so that the numbers used can accurately reflect the client's financial situation and avoid the need for corrections later."

"Salah satu ketentuan tentang transfer pricing di Indonesia diatur oleh PER-32/PJ/2011. Dalam Pasal 3 ketentuan tersebut dijelaskan bahwa Wajib Pajak yang memiliki transaksi dengan pihak-pihak yang mempunyai hubungan istimewa dan jumlahnya melebihi 10 miliar Rupiah dalam satu tahun pajak diwajibkan untuk menerapkan prinsip kewajaran dan kelaziman usaha. Salah satu langkah dalam menerapkan prinsip tersebut adalah melakukan dokumentasi setiap langkah-langkah untuk menentukan harga wajar atau laba wajar. Dokumentasi tersebut dikenal sebagai transfer pricing documentation. PT C Indonesia adalah Wajib Pajak yang memiliki hubungan istimewa dengan perusahaan induknya yakni C Corporation Jepang. PT C Indonesia memiliki sejumlah transaksi dengan total melebihi 10 miliar Rupiah dengan C Corporation Jepang. Salah satu dari transaksi tersebut adalah transaksi pembayaran royalti atas pemakaian harta tidak berwujud. Berdasarkan fakta tersebut, PT Indonesia wajib membuat transfer pricing documentation atas pembayaran royalti yang dibayarkan untuk membuktikan bahwa transaksi yang dilakukan memenuhi prinsip kewajaran dan kelaziman usaha. Penelitian ini membahas penerapan ketentuan transfer pricing documentation atas transaksi pembayaran royalti yang dilakukan oleh PT C Indonesia dan hambatan-hambatan yang dialami dalam penerapannya. Pendekatan yang digunakan adalah pendekatan kualitatif dengan jenis penelitian deskriptif. Hasil penelitian menunjukkan PT C Indonesia dalam penerapan transfer pricing documentation atas transaksi pembayaran royalti telah menjelaskan bahwa royalti yang dibayarkan memenuhi prinsip kewajaran dan kelaziman usaha dengan terpenuhinya tiga syarat pembuktian yakni pembuktian keberadaan harta tidak berwujud (existence), pembuktian manfaat ekonomis (economical benefit) dan pembuktian royalti yang dibayarkan menggunakan harga wajar (benchmark).

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One of the provisions on transfer pricing in Indonesia is organized by PER-32/PJ/2011. Article 3 of the regulation explains that any taxpayer who has transactions that exceed 10 billion rupiah in a tax year are required to apply the arm?s length principle. Step one in applying these principles is to document any steps to determine a reasonable price or a reasonable profit. That documentation is known as transfer pricing documentation. PT C Indonesia is the taxpayer who has an afiliate with C Corporation of Japan. PT C Indonesia has a number of transactions with an amount exceeding 10 billion to C Corporation of Japan. One of these transactions are royalty payments for the use of intangible assets. Based on these facts, PT Indonesia shall make transfer pricing documentation for the payment of royalties to prove that transactions apply the arm?s length principle.

This study discusses application of transfer pricing documentation, provisions on royalty payments transactions conducted by PT C Indonesia, and constraints experienced in its application. The approach used is a qualitative approach with descriptive research.

The results of PT C Indonesia in the application of transfer pricing documentation on a royalty payment transaction shows that the royalties apply the the arm?s length principle with the fulfillment of three conditions: proving the existence of intangible assets, proving the economic benefits, and proof the royalties used reasonable price (benchmark)."

"ABSTRAKThis paper aims to analyze the factors affecting taxpayer compliance of individuals who perform free work in KPP Pratama Medan East and East Medan District as the sample. this paper is the result of a study with a single instrumental case study that attempts to dig deeper into one case/phenomenon about the effect of taxation socialization, taxation knowledge and tax sanction on taxpayer compliance of individual who perform free work at KPP Medan Medan East. this study uses primary data source questionnaires derived from the taxpayers of individuals who conduct business activities and free activities registred in KPP Pratama East Medan.The result showed that partially socialization taxation has a negative and not significant effect on taxpayer compliance who do free work partialy knowledge of taxation have a positive and significant effect on taxpayer compliance who do free work. partially the tax sanction has a positive but not significant effect on taxpayer compliance that performs free work. simultaneously variable socialization taxation, knowledge taxation and tax penalties have a positive and significant impact on taxpayer compliance of individuals who perform free work."

"Penelitian ini bertujuan untuk mengetahui pelaksanaan penyidikan pajak di Direktorat Jenderal pajak. Dilatarbelakangi pemikiran bahwa rendahnya tingkat kepatuhan wajib pajak yang disebabkan oleh belum adanya deterent effect sebagai shock terapi dari pelaksanaan proses hukum atas pelaku penyelundupan pajak sebagai upaya penegakan hukum di bidang perpajakan. Penelitian dilakukan untuk mengkaji permasalahan yang ada di Direktorat Jenderal Pajak dan mencari solusi yang terbaik untuk menangani permasalahan tersebut. Dari hasil penelitian terungkap bahwa ternyata kinerja Direktorat Jenderal Pajak khususnya Sub Direktorat Penyidikan sangat rendah yang ditandai dengan tidak pernah dilakukannya penugasan penyidikan selama tahun 1999 dan 2000. Walau memiliki 349 orang tenaga Penyidik Pegawai Negeri Sipil, namun selama tahun 2000, rata-rata penugasan per penyidik hanya 1,3 penugasan, termasuk pemeriksaan khusus, pemeriksaan bukti permulaan dan pengamatan. Disamping itu, pengembangan temuan pemeriksaan belum mendapat perhatian sepenuhnya. Beberapa hal yang menjadi penyebabnya antara lain, rendahnya kualitas sumber daya manusia yang dimiliki, keengganan petugas untuk melaksanakan tugas penyidikan, sistem dan prosedur yang ada sangat rumit dan berbelit-belit dalam melakukan penyidikan, serta peraturan perundang-undangan yang belum mendukung terhadap pelaksanaan penugasan. Sehubungan dengan hal tersebut disarankan untuk memperbaiki kinerja Direktorat Jenderal Pajak dengan cara memberikan pelatihan profesional berkelanjutan, memberikan pendidikan berjenjang, memberikan kesempatan untuk langsung menyerahkan hasil penyidikan kepada Kejaksaan tanpa melalui kepolisian, menyusun ulang Juklak dan Juknis penyidikan agar lebih sederhana, menyusun standarisasi klasifikasi temuan pemeriksaan serta memberikan perhatian lebih besar terhadap pengembangan temuan pemeriksaan yang berindikasi tindak pidana perpajakan."

"ABSTRAKTax-related disputes with the Directorate General of Tax can be settled through the institution of objection, correction of tax assessment and administrative sanction reduction. The institution of objection, for the tax payer has been used within the scope of creating the agreement between the duties and rights of a taxpayer in looking for justice as the motivation of the performance of his/her tax obligation. The role of the institution of objection for the Directorate General of Tax sometimes creates dualism between the realization of tax collection by observing the rights of the tax payer. While tax disputes are inevitable in the interaction betweenthe Taxpayers and the Directorate General of Tax, in the task of securing the state revenue in tax sector. In a line with the increased trends of appealing with the Tax court, this can be an indicator that the institution of objection has not satisfied the taxpayers who bringtheir tax disputes for settlement. The settlement by the institution of objection at the Directorate General of Tax instance has not given the desired results, therefore must be appealed. So has not The Southern Jakarta Regional Office of Directorate General of Taxes, the increase has been quantitatively and qualitatively filed in theinstitution of objection as the effort of settling the tax dispute. From the trend of the dossier of objection cases filed within the last two (2) years, the objection with respect to Value Added Tax have dominated the dossiers of objection filed with The Southern Jakarta Regional Office of Directorate General of Taxes. From the entered 636 dossiers of objection, 468 of them have been objection related to Value AddedTax while 96.3% have been rejected by various reasons and major parts of them are being appealed. This research depicts anything that may be the causes of the rejection after the formal and material examination of the dossier of objection by the examiner. In addition to the problems that may arise to the rejection of the objection.This research applies descriptively qualitative method as the approachexpected to give comprehensive understanding regarding the institution of objection and the consequences of the implementation of the institution in the settlement of the tax disputes. By case studies in The Southern Jakarta Regional Office of Directorate General of Taxes , one can comprehensively find the roles of the taxpayers inempowering the institution of objection to satisfy the rights of the taxpayer. From this research, depiction may be taken that formal and material examinations have been conducted, however the rejection has still dominated total dossier of objection filed The Southern of Jakarta Regional Office of Directorate General of Taxes. The reasons for the rejection have been based on the examiner is not in agreement with the Taxpayer due to the lack of supporting proper evidences grounding the arguments of the objection. In addition, there have been also examiners who had no nerve to make any decisions since the disputed matters are not regulated in the tax regulation or due to many interpretation of the implementation of the laws. Here, the Directorate General of Tax sometimes prioritizes its interest as an institution authorized to collect or withhold taxes. Not all implementation of the tax regulations in the field can be easily exercises by the taxpayers, can?t it. When such matter arises from the assessment that exceeds the ability of the taxpayer to pay, the taxpayer will take advantages of the institution of objection.Should the Directorate General of Tax reject the objection, the Taxpayer will surely appeal. Appeal requirements and procedures require the taxpayers to be more patient pending the decision of the Tax Court that burdening their financial condition, by the advance payment of the assessed amount of the disputed tax. After thetaxpayers win the case at the Tax Court instance, the interest, as the laws may grant, will not immediately be enjoyable by the Taxpayers. Even the Tax Service Office will wait for the demand from the taxpayer regarding the interest. This indicates that not all decision of Tax Court is performed by the Directorate General ofTax. Weak supervision and control of the management may reflect the nonresponsiveness of the Directorate General of Tax toward the rights of taxpayers. Therefore, the Author recommends, that the institution of objection should be managed beyond the Directorate General of Tax to empower this institution proportionally and objectively to distance it from the influence of the duties of theDirectorate General of Tax, raising public funds through tax. In addition to the more standardized operational procedures to provide legal certainty, in preceding the objection at the Directorate General of Tax, another recommendation is that the examiners should be filled with more competent human resources on the basis of knowledge on the tax regulations and the more complex development of businesssector. So should the interest, better coordination between the Tax Court and the Directorate General of Tax is required, in the form of decision, of payment, of interest incorporated in the appellate decision granting the appeal of the taxpayers, thereforecan be enforced entirely without ignoring a standard mechanism in a standard operational procedure. "

"Penelitian mengenai peranan direktorat jenderal pajak dalam pencapaian target kebijakan 10 juta nomor pokok wajib pajak, melakukan evaluasi implementasi kebijakan langkah-langkah yang ditempuh pemerintah melalui Direktorat Jenderal Pajak sudah tepat untuk mencapai target kebijakan 10 juta Nomor Pokok Wajib Pajak (NPWP) dan Faktor-faktor yang mempengaruhi implementasi kebijakan dalam upaya pencapaian target kebijakan 10 juta Nomor Pokok Wajib Pajak (NPWP). Penelitian ini dilakukan pada Direktorat Jenderal Pajak Pusat.Metode penelitian yang digunakan dalam penelitian ini adalah positivist social science dan metode penelitian kualitatif deskriptif, yang berarti tidak sampai menganalisis hubungan kasualitas antara berbagai aspek yang diteliti dan juga menggunakan teknik pengumpulan data sebagai dasar analisis antara lain Studi Kepustakaan, Observasi / lapangan dan wawancara terhadap nara sumber yang berkompeten. Penelitian juga dilakukakan untuk menganalisis efektifitas implementasi kebijakan tersebut. Analisis tersebut didasarkan atas faktor-faktor yang mempengaruhi efektifitas implementasi kebijakan seperti yang dikemukakan oleh Edwar III (1980:9). Faktor-faktor tersebut adalah communication, resources, dispositions or attitudes and bureaucratic structure.Terkait dengan hal tersebut di atas, penelitian ini dilakukan untuk mendeskripsikan pengaruh komunikasi terhadap efektifitas implementasi kebijakan 10 juta nomor pokok wajib pajak, menguraikan pengaruh sumbersumber yang dimiliki oleh Direktorat jenderal Pajak terhadap efektifitas implementasi kebijakan 10 juta nomor pokok wajib pajak, menguraikan pengaruh disposisi di Direktorat Jenderal Pajak terhadap efektifitas implementasi kebijakan 10 juta nomor pokok wajib pajak serta menguraikan pengaruh struktur birokrasi terhadap efektifitas implementasi kebijakan 10 juta nomor pokok wajib pajak.Hasil penelitian menunjukkan bahwa peranan direktorat jenderal pajak dalam pencapaian target kebijakan 10 juta nomor pokok wajib pajak yang paling berat adalah meningkatkan kesadaran masyarakat terhadap pajak. Faktor-faktor seperti sumber-sumber, disposisi, struktur birokrasi tidak terlalu bebengaruh secara signifikan terhadap efektifitas implementasi kebijakan 10 juta nomor pokok wajib pajak, kecuali faktor komunikasi yang dianggap kurang effektif sehingga tidak sampai terhadap sasaran yang diharapkan. Walaupun dari sisi jumlah, 10 juta NPWP sebenarnya telah tercapai, namun tingkat akurasinya banyak menimbulkan banyak pertanyaan. Oleh karena itu, Direktorat Jenderal Pajak perlu melakukan sosialisasi secara berkelanjutan baik bagi masyarakat yang belum terdaftar maupun yang sudah terdaftar untuk menambah pengetahuan wajib pajak tentang hak dan kewajibannya, perlu disusun suatu sistem informasi tentang data base wajib pajak, sehingga tercipta suatu sistem kebersinambungan atas data-data yang dimiliki dan pemberian previlege khusus bagi Wajib Pajak yang terdaftar.

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This research was talked about policy of directorate-general of taxation on target achievement of 10 million identification of taxpayer number. The research was evaluating of policy implementation, includes the policy that had made by directorate-general of taxation to achieve the goals, and also what were factors impluance on target achievement of 10 million identification of taxpayer number policy. The research object was directorate-general of taxation.Using positivist social science approach and kualitatif deiscription method, which means not to analyze the causality between researched aspect and also doing library research, field observation and interviews with a very competent source to collect the data. The research objective was to analyze the effectiveness of policy implementation of achievement of 10 million identification of taxpayer number policy. This analyze based on four main factors have influenced the effectiveness of policy implementation according Edward III (1980:9). These four main factors are communication, resources, dispositions or attitudes and bureaucratic structure.Related with these factors or variables, the goal of this research, as follows: describing policy implementation of achievement of 10 million identification of taxpayer number policy, describing the influence of the factorupon the effectiveness of policy implementation of achievement of 10 million identification of taxpayer number policy.The result from this research shows that role of directorate-general of taxation on target achievement of 10 million identification of taxpayer number policy, the hardest job was to increase the citizen awareness to the state taxation. Factors such as resources, dispositions or attitudes and bureaucratic structure was not significantly influence to policy implementation of achievement of 10 million identification of taxpayer number policy, except communication aspect was not totally effective to achieve the goals. Even from the number of identification of taxpayer number have been achieved, but there are a lot of question about data accuracy. In accordance with the result of research, directorate-general of taxation, continuity has to socialite to all the citizen of the importance of tax for the country, make the information system abaut data base of taxepayer which should be up date in certain times,and also give privileges for the registered taxpayer."