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"Skripsi ini membahas tentang Analisis Manfaat Kebijakan Pemberian Fasilitas Tarif Bea Masuk User Specific Duty Free Scheme (USDFS) bagi Pengembangan Industri. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Penjualan kendaraan bermotor secara keseluruhan selama tahun 2008 tidak mengalami peningkatan yang signifikan baik secara domestik maupun ekspor. Untuk meningkatkan ekspor Indonesia maka Industri otomotif haruslah meningkatkan kualitas produk yang diekspor sehingga dapat meningkatkan kebutuhan pasar Internasional. Pemerintah kemudian memberikan fasilitas tarif UDSFS dengan dasar pertimbangan yaitu pendapat dari setiap sektor, barang yang dirundingkan tidak diproduksi di Indonesia, tidak bersifat sensitif dan benar-benar digunakan dalam produksi driver sectors. Dengan adanya USDFS yang ditunjang dengan program MIDEC maka kualitas produk dalam negeri, daya saing industri dan ekspor akan meningkat serta semakin terbukanya kesempatan investasi langsung. Hasil penelitian menyarankan bahwa Direktorat Jenderal Bea dan Cukai bersama dengan Departemen Perindustrian bekerjasama dalam pelaksanaan importasi USDFS harus selektif dalam memberikan keputusan bagi industri yang mengajukan fasilitas USDFS. Industri otomotif harus dapat memanfaatkan MIDEC secara maksimal sehingga dapat meningkatkan kualitas produk yang dihasilkan dan Pemerintah harus lebih mensosialisasikan kualitas produk dalam negeri yang tidak kalah dengan produk luar negeri kepada konsumen sehingga dapat mendorong konsumen untuk lebih memilih produk dalam negeri.

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This study is discussing An Analyze of The Advantages Policy of Giving User Specific Duty Free Scheme (USDFS) Tariff Facility to Develop the Automotive Industry. This study is a qualitative study with descriptive design. The Indonesian vehicle?s sales in the 2008 are not having a significant improvement. To increase the Indonesian export, the automotive industry has to improve the product quality to satisfy the international market?s demand. To achieve the target, Indonesian government gives the UDSFS tariff facility. This facility is given by the government with some consideration, first, the goods are not produced in Indonesia, second the goods are not sensitive and the goods are used in drive factor?s production. With the USDFS and MIDEC program, the product?s quality, the industry?s competition as well as export and the opportunity to direct investment are increasing. The result of this research suggest Directorate General of Customs and Excise and Ministry of Industry have to work together to decide which industry can use the USDFS facility. The automotive industry has to be able to use the MIDEC in order to improve the product?s quality and the government should promote the quality of Indonesian product to push the consumption of it."

"Penelitian ini mengenai pengaruh kualitas pelayanan terhadap kepuasan Wajib Pajak (Suatu studi untuk Pajak Kendaraan Bermotor di SAMSAT Kota Depok). Penelitian ini mempunyai tujuan untuk mendeskripsikan tingkat kepuasan Wajib Pajak dalam melaksanakan kewajiban perpajakannya yang diukur dari dimensidimensi kualitas pelayanan dan untuk mengidentifkasi pengaruh kualitas pelayanan terhadap kepuasan Wajib Pajak. Jumlah sampel dalam penelitian ini berdasarkan rumus Baliley yaitu berjumlah 100 respnden.Dari hasil analisis kepuasan Wajib Pajak diperoleh hasil bahwa pelayanan di SAMSAT Kota Depok belum memenuhi harapan Wajib Pajak dan kualitas pelayanan mempunyai pengaruh yang signifikan terhadap kepuasan Wajib Pajak.

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This research is about the influence of service quality to satisfaction taxpayer (a studi for vehicle tax in SAMSAT Depok City). This research has goals to description the level of taxpayers satisfaction will be able to pay their obligation is measured from service quality dimension and identification influence of service quality to satisfaction taxpayer. The total of samples in this research based on Baliley formula are 100 respondents.

As result of analysis fron taxpayers satisfaction, the service has not got a good service to taxpayers. This shown by average taxpayers expectation is more than average taxpayers perceived for the fifth services dimension. And service quality have influence is significant to taxpayer satisfaction."

"Land and building tax is about society. In this tax not only about acceptance but include politics and publics issue. Land and building tax is the central tax which the majority allocation acceptance is used to local government for developing their area. The realization of the revenue of land and building tax in 2003-2007 had increased every year. The amount of the tax had always exceeded the target from the central government of DKI Jakarta. This research based on the new paradigm in tax?s theories, that is ?reducing the tax gap: the illusions of pain free deficit reduction?, who is told by Eric Toder. This research is focused on tax?s internal conditions, which determine the tax potential loss. The factors are nonfilling gap, underreporting gap and underpayment gap.

The method which was used in this research was qualitative method that had the character of descriptive research. It was a method that produced descriptive data, gathered from written and oral information from people and observed acts. This approaching instructs to background and individual intactly. This research is expected to know how to calculate estimated tax gap of land and building tax in the city of DKI Jakarta in 2003-2007, how its problems and how its solutions in order to optimalized acceptance potency.

This research concludes that the tax gap factors were statistically significance influence the total acceptance in land and building tax of DKI Jakarta in 2003-2007. The average estimation of land and building tax potency in DKI Jakarta was Rp.1.378.140.734.645,67 but the real acceptance just Rp.1.171.131.102.370,40 (84,95%). There is tax gap in that acceptance which was Rp.207.009.632.275,27 (15,05%) with composition Rp.15.776.913.158,26 (1,14%) for non-filling gap, Rp.181.525.320867,41 (13,17%) for underreporting gap and Rp.9.707.398.249,60 (0,74%) for underpayment gap. This calculation is just estimation number which is observed by research in the society. This acceptance influence other factors of land and building tax in DKI Jakarta.

Therefore, this research concluded that the tax?s internal and external conditions was very influence in optimalization land and building tax potency by the tax gap management. The researcher recommended that government should used tax potency and acceptance realization in order to optimalized acceptance potency. And renewing the tax payer?s data and the object of this tax and do the sanction execution expressly for people who impinge the taxation regulation."