2008 and publicly implemented in January 1, 2009.

28 The definition of administrative reform is extensive due to the wide range of activities involved in it. Since 2002, Directorate General of Taxes DJP has launched the change program or the reform of the administration of taxation which is briefly referred to the modernization. The soul of the program is the implementation of good governance, namely the application of the tax administration system that is transparent and accountable, by using the technology information system which is reliable and up-to-date. According to Liberti Pandiangan 2008: 64 modernization of carried out taxation is part of a grand design of comprehensive tax reform. As being targeted since 2002, that tax reform in a comprehensive manner is made into three main areas which is directly touch the pillar of taxation, namely: 1 Administration field, which is through the modernization of tax administration Through the modernization of the taxation administration, it is expected to create the pillars of good and strong national taxation management as a good and sustainable fundamental of state revenue. In this case, the management of taxation is basically not avoid to the views, opinions, or critics from various external parties. The Directorate General of Taxes try to be transparent and make it as input in setting up and building a good and modern taxation management system. 29 2 Regulation field, by making amendments to the Taxation Law From taxation law aspects, it keeps try to create and develop juridical formality and material of taxation. It can be done by making adjustment and regulation regarding to the current developments in life of society, state, or economic activity. The reason is a rule, basically, should be able to follow and being followed by the life of society, state, and stakeholders. If not, then the regulation could be a barrier even contradictory, so that the achievement of the targets can be incompatible with what is expected. 3 Supervision field, creating bank of data of the national taxation In the field of supervision, it is built a national data bank of taxation as an effort to revitalize the implementation of self-assessment system with the official assessment in the calculation and determination of the magnitude of the tax payable, as provided for in the taxation law. In addition, the construction of data bank of national taxation is also aimed to undertake extensification and intensification activities of taxation. Through the activities of extensification, based on data and information that it is ordered for people who has been qualified to register as a Taxpayer to obtain a Tax Identification Number. For personal subject, the limit is for those who have obtained the above nontaxable income either already married or not married. After the society know this appeal, and apparently people have not enrolled themselves as Taxpayer correlating with self-assessment