Pengaruh Efektifitas Penyusunan dan Penggunaan Daftar Wajib Pajak (Master File) , Struktur Organisasi dan Prosedur Perpajakan dalam Administrasi Perpajakan terhadap Penerimaan Pajak di Kantor Wilayah Direktorat Jendral Pajak Jakarta I

Abstract

Tax is one source of revenue that is essential for the administration and development. Tax revenues are used to finance the construction of which is useful for the common good. The governments commitment to not rely on foreign debt and oil revenues make tax revenue as the backbone of the government to finance its activities. The governments efforts to increase tax revenue is one done through reform of the tax system, particularly the modern tax administration. But this has not succeeded optimally, is seen where tax revenues are still far from the expected tax potential. So that no indication is still not optimal level of effectiveness of the preparation and use of a list of taxpayers (master file), organizational structure and taxation procedures performed in DJP Jakarta I. Thus the purpose of this study was to determine whether the effectiveness of the preparation and use of a list of taxpayers (master files), organizational structure and procedures of taxation effect on tax revenue either partially or simultaneously. Based on the results of the study showed that the effectiveness of the preparation and use of a list of taxpayers (master file), organizational structure and procedures of taxation can be said to have been effective, but not optimal so that needs to be improved further. Then based on test results that the preparation and use of a list of taxpayers (master file), organizational structure and procedures of taxation influence simultaneously to tax revenues amounted to 79.77% and 20.23% influenced by other factors. Partially, each influential of 35.67%, 26.35% and 17.75%. Keywords: preparation and use of taxpayer list; structural organization; procedures taxation in modern tax administratio