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should be paid become bigger and carried out within a period of one year after the enactment of law No. 28 of 2007.
b. Obligation of Taxpayer
The obligation of taxation as a state obligation, should be put in terms of the interests of the state. Interest of the state is closely related
to the purpose and function of the obligation to pay taxes and other provisions supporting the tax payment order.
Table 2.1 The Obligation of Taxpayer
No Analysis
Explanation 1
Taxpayer Register to obtain a Taxpayer Identification
Number NPWP. 2
Taxpayer Calculate, deposit and report tax payable,
including obligation of collectors and tax cutter 3
Annual Notification
Fill out an notification letterSPT clearly, completely and signed.
4 Bookkeeping
Organize the bookkeeping or records Saving accounts for 5 years
5 Debt Payer
Bore range due to the payment of VAT or tax debt, meaning we responsible to pay debt
payable even though it behalf of our company
6 etc.
Source: Mardiasmo 2009:54
C. Modernization System of Taxation Administration
1. Definition of Administration
According to the Dictionary of Indonesian 2005: The Administration is 1 efforts and activities include goal setting as well as
the determination of ways of organizing the construction of the organization; 2 efforts and activities related to implementation of policies
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to achieve the objectives; 3 activities related to organizing the
government; 4 office and administrative activities.
According to Trecker ’s opinion Rapina: 2011, administration is a
process which is dynamic and sustainable, which is driven in order to achieve the goal by utilizing people and material through coordination and
cooperation. According to Liang Gie, administration means as a chain of
activity done by a group of people in a cooperation to achieve an objective.
Another meaning of administration is all of activities having same substance, which is the existence of certain activity and people doing
cooperation to achieve previous decided objectives. From several meaning above, it can be concluded that the meaning
of administration is all of chain of activities done by two or more people to achieve an objective by using certain facility and being able to achieve
decided targets.
2. Administration of Taxation
According to Sophar Lumbantoruan 1997: 582 in Sri Rahayu and Ita 2009: 121, administration of taxation is all ways or procedures of the
imposition and collection of taxes about role of taxation administration. While according to Pandiangan 2008 in Sri Rahayu and Ita
2009: 121, stated that the administration of taxation is attempted to realize the rules of taxation, and the state revenue as mandated in APBN.
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According to Gunadi 2009,Administration of taxation is ordered to be dynamic in an effort to increase the effective implementation of
taxation policy. Feasibility criteria of administration demands the new tax system to minimize administrative costs and compliance as well as make
administration of taxation as part of the tax policy.” The two main tasks of
reformation of taxation according to the Chaizi Nasucha is to achieve high effectiveness, that the ability to achieve a high level of compliance and
efficiency with the ability to make the lowest administrative cost per unit tax receipt. The effectiveness and efficiency sometimes create a
contradiction so that it is necessary the coordination, special measurement to increase the effectiveness and efficiency of taxation administration. In
improving the effectiveness, it is used measurement: 1 voluntary tax compliance, 2 the principles of self-assessment, 3 provide information
to the taxpayer, 4 speed in finding the problems associated with the notification letterSPT and payment, 5 improvement in supervision and
control, 6 the appropriate sanctions. In improving the efficiency of tax administration, in particular, can be stimulated by: 1 provision of special
units for large companies; 2 an increase in taxation for small taxpayer,
3 the use of banking services for tax levy, etc. 3.
Reform of the Taxation Rules
One of the first reform of taxation part one is the reform in the field of taxation law. The result is the validation of Law No. 28 of 2007 about
the General Provisions and Taxation Procedures Law and Law No. 36 of
