The COVID-19 pandemic that peaked in July 2020 has severely hit business actors in Indonesia, including Micro, Small and Medium Enterprises (MSMEs), which are business actors who dominate the economic cycle in this country as well as tax contributors. Many MSMEs have experienced a decline in sales, not even a few have gone bankrupt. The Directorate General of Taxes (DJP) is also thinking about the survival of MSMEs by issuing tax incentives for MSMEs. The implementation is not in line with the DJP's expectations because one of them is the lack of supervision from tax officers at the Tax Service Office, which are very inadequate in number. This phenomenon is raised in this study. The purpose of this study was to determine how optimal the supervision carried out by the DJP in the success of this program. The method used is descriptive qualitative. Data collection techniques by conducting observations, interviews with selected informants and documentation. The results showed that the supervision of this program did not run as expected. Many MSMEs do not take advantage of this incentive program, while those who follow it are not accompanied by compliance to report the realization of the program in accordance with existing regulations due to the complexity of the available applications and their lack of tax knowledge.
{"title":"PENGAWAS AN PEMBERIAN INSENTIF PAJAK PENGHASILAN FINAL BAGI PELAKU UMKM SAAT PANDEMI COVID-19 DI KANTOR PELAYANAN PAJAK PRATAMA BEKASI BARAT","authors":"Diana Prihadini, Krishantoro Krishantoro, Raka Aulia Diantoro, Dwikora Harjo, Dani Milleano","doi":"10.31334/jupasi.v3i2.2066","DOIUrl":"https://doi.org/10.31334/jupasi.v3i2.2066","url":null,"abstract":"The COVID-19 pandemic that peaked in July 2020 has severely hit business actors in Indonesia, including Micro, Small and Medium Enterprises (MSMEs), which are business actors who dominate the economic cycle in this country as well as tax contributors. Many MSMEs have experienced a decline in sales, not even a few have gone bankrupt. The Directorate General of Taxes (DJP) is also thinking about the survival of MSMEs by issuing tax incentives for MSMEs. The implementation is not in line with the DJP's expectations because one of them is the lack of supervision from tax officers at the Tax Service Office, which are very inadequate in number. This phenomenon is raised in this study. The purpose of this study was to determine how optimal the supervision carried out by the DJP in the success of this program. The method used is descriptive qualitative. Data collection techniques by conducting observations, interviews with selected informants and documentation. The results showed that the supervision of this program did not run as expected. Many MSMEs do not take advantage of this incentive program, while those who follow it are not accompanied by compliance to report the realization of the program in accordance with existing regulations due to the complexity of the available applications and their lack of tax knowledge.","PeriodicalId":202749,"journal":{"name":"Jurnal Pajak Vokasi (JUPASI)","volume":"92 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124325207","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-09-30DOI: 10.31334/jupasi.v3i1.1940
Adin Dahuri, Dwikora Harjo, Christy Balancia
This study is conducted to analyze the strategy for increasing Bekasi City Restaurant Tax Revenue in 2020 during the Covid-19 pancemic at Revenue Agency of Bekasi City. The result of this study indicates that the strategy formulation and implementation in the Restaurant Tax revenue in its application did not rum well, especially during the Covid-19 pandemic. Indeed in 2018 t0 2019 there was an increment by 3.94% but in the following period tthere was a decrement by 7.7%. Kotten theory applied in the study that consisting of four classification strategies : organizational strategy, program strategy resources support strategy and institutional strategy. A qualitative approach with a descriptive method used in this study. Observation, documentation and interview were used as data collection. The result of this study indicates that the strategy for increasing Bekasi City Restaurant Tax revenue in 2020 did not run well. It was shown in the failure in target achievement that contributed by large number of taxpayers who did not realize of SIPDAH program due to unsufficient of socialization effors
{"title":"Analsis Strategi Peningkatan Penerimaan Pajak Restoran Kota Bekasi Tahun 2020 Di Masa Pandemi Covid-19 (Studi Kasus Pada Badan Pendapatan Daerah Kota Bekasi Di Masa Pandemi Covid-19)","authors":"Adin Dahuri, Dwikora Harjo, Christy Balancia","doi":"10.31334/jupasi.v3i1.1940","DOIUrl":"https://doi.org/10.31334/jupasi.v3i1.1940","url":null,"abstract":"This study is conducted to analyze the strategy for increasing Bekasi City Restaurant Tax Revenue in 2020 during the Covid-19 pancemic at Revenue Agency of Bekasi City. The result of this study indicates that the strategy formulation and implementation in the Restaurant Tax revenue in its application did not rum well, especially during the Covid-19 pandemic. Indeed in 2018 t0 2019 there was an increment by 3.94% but in the following period tthere was a decrement by 7.7%. Kotten theory applied in the study that consisting of four classification strategies : organizational strategy, program strategy resources support strategy and institutional strategy. A qualitative approach with a descriptive method used in this study. Observation, documentation and interview were used as data collection. The result of this study indicates that the strategy for increasing Bekasi City Restaurant Tax revenue in 2020 did not run well. It was shown in the failure in target achievement that contributed by large number of taxpayers who did not realize of SIPDAH program due to unsufficient of socialization effors","PeriodicalId":202749,"journal":{"name":"Jurnal Pajak Vokasi (JUPASI)","volume":"125 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116848853","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-01DOI: 10.31334/JUPASI.V2I2.1432
I. Susanto, Indah Setyowati
This study aims to examine the effect of Net Profit Margin, Return On Asset, on Financial Distress that are calculated using the Altman Z-score. The population in this study is the coal mining companies listed on the Indonesia Stock Exchange period 2014 – 2018. Sampling in this study uses the Purposive Random Sampling method in order to obtain a sample of 30 samples from 6 companies. This research uses a quantitive approach to the type of collaborative research. The data used in the form of company financial statement obtained from the Indonesia Stock Exchange. The data is then analyzed using multiple linier regression methods with SPSS version 26 . The results of the analysis show that partially Net Profit Margin has a negative effect and significant on the Financial Distre. This is evidenced through the t test, where t count is smaller than t table (-1,738 < 2,0518) and Return On Asset has a positive and significant effect on Financial Distress. This is evidenced through the t test, where t count is bigger than t table and is (4,633 > 2,11991). Simultaneously, Net Profit Margin, Return On Asset has a significant effect on the Financial Distress this is indicated by the significance of the F test value of 0,000 smaller than 0,05..
本研究旨在检验净利润率、资产收益率对财务困境的影响，这些影响是使用Altman Z-score计算的。本研究的人口是2014 - 2018年期间在印度尼西亚证券交易所上市的煤矿公司。本研究的抽样采用有目的随机抽样的方法，从6家公司中获得30个样本。本研究采用定量方法进行合作研究。数据采用公司财务报表的形式，从印尼证券交易所获得。然后使用SPSS version 26对数据进行多元线性回归分析。分析结果表明，部分净利润率对财务收益具有显著的负向影响。通过t检验证明，t计数小于t表(-1,738 < 2,0518)，资产收益率对财务困境具有显著的正向影响。通过t检验可以证明这一点，t计数大于t表，为(4,633 > 2,11991)。同时，净利润率，资产收益率对财务困境有显著影响，这是由F检验值0,000小于0,05的显著性表明。
{"title":"Pengaruh Net Profit Margin dan Return On Asset Terhadap Financial Distress Perusahaan Sektor Pertambangan Batubara yang Terdaftar di Bei Periode 2014 – 2018","authors":"I. Susanto, Indah Setyowati","doi":"10.31334/JUPASI.V2I2.1432","DOIUrl":"https://doi.org/10.31334/JUPASI.V2I2.1432","url":null,"abstract":"This study aims to examine the effect of Net Profit Margin, Return On Asset, on Financial Distress that are calculated using the Altman Z-score. The population in this study is the coal mining companies listed on the Indonesia Stock Exchange period 2014 – 2018. Sampling in this study uses the Purposive Random Sampling method in order to obtain a sample of 30 samples from 6 companies. This research uses a quantitive approach to the type of collaborative research. The data used in the form of company financial statement obtained from the Indonesia Stock Exchange. The data is then analyzed using multiple linier regression methods with SPSS version 26 . The results of the analysis show that partially Net Profit Margin has a negative effect and significant on the Financial Distre. This is evidenced through the t test, where t count is smaller than t table (-1,738 < 2,0518) and Return On Asset has a positive and significant effect on Financial Distress. This is evidenced through the t test, where t count is bigger than t table and is (4,633 > 2,11991). Simultaneously, Net Profit Margin, Return On Asset has a significant effect on the Financial Distress this is indicated by the significance of the F test value of 0,000 smaller than 0,05..","PeriodicalId":202749,"journal":{"name":"Jurnal Pajak Vokasi (JUPASI)","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134427685","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-01DOI: 10.31334/jupasi.v2i2.1433
M. A. Nurul Hayat
Tax amnesty is a government policy program that provides an opportunity for taxpayers to pay their tax arrears without administrative sanctions in order to improve taxpayer compliance and state revenue. Given the importance of tax forgiveness programs in the implementation of government policies, especially in the implementation of self assessment system, it is interesting to examine how the implementation of tax capability is done by the Directorate General of Taxes in this case in the Tax Office Pratama Jakarta Penjaringan. In the preparation of this study, the authors use a quantitative approach, namely research that emphasizes the analysis on numerical data or numbers obtained by statistical methods and conducted on inferential research or in the framework of hypothesis testing so obtained the significance of the relationship between variables studied. The purpose of this study is to determine the implementation of tax pardons conducted by KPP Pratama Jakarta Penjaringan, ease of tax administration and changes in taxpayer compliance increase. The conclusion of research, that the implementation of tax amnesty and the ease of tax administration conducted by KPP Penjaringan in the period 2015-2017 have a strong influence on taxpayer compliance. The coefficient of determination (adjusted R2) shows the variable of Tax Amnesty (X1) and Ease of Tax Administration (X2) can explain or explain Personal Taxpayer Compliance KPP Pratama Jakarta Penjaringan (Y) of 28%. KPP is advised to improve tax administration system, service to Taxpayer, tax law enforcement and tax rate and intensive socialization to taxpayer about good tax administration knowledge.
税收特赦是一项政府政策，为纳税人提供一个不受行政制裁的机会来支付拖欠的税款，以提高纳税人的合规性和国家收入。鉴于税收减免计划在政府政策实施中的重要性，特别是在自我评估系统的实施中，研究税务总局如何在雅加达Penjaringan税务局实施税收能力是很有趣的。在本研究的准备过程中，作者采用了定量方法，即强调对数值数据或统计方法得到的数字进行分析，并进行推理研究或在假设检验的框架下进行研究，从而得出所研究变量之间关系的显著性。本研究的目的是确定实施税收赦免的KPP Pratama Jakarta Penjaringan，税收管理的便利性和纳税人合规增加的变化。研究的结论是，2015-2017年期间由KPP Penjaringan进行的税收特赦和税收管理便利性的实施对纳税人的合规性有很强的影响。决定系数(调整后的R2)显示，税收特赦(X1)和税收管理便利(X2)变量可以解释或解释个人纳税人合规KPP Pratama Jakarta Penjaringan (Y)为28%。建议KPP从完善税收征管制度、完善对纳税人的服务、完善税收执法和税率、加强对纳税人的税收征管知识社会化等方面着手。
{"title":"Pengaruh Pengampunan Pajak dan Kemudahan Administrasi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Jakarta Penjaringan","authors":"M. A. Nurul Hayat","doi":"10.31334/jupasi.v2i2.1433","DOIUrl":"https://doi.org/10.31334/jupasi.v2i2.1433","url":null,"abstract":"Tax amnesty is a government policy program that provides an opportunity for taxpayers to pay their tax arrears without administrative sanctions in order to improve taxpayer compliance and state revenue. Given the importance of tax forgiveness programs in the implementation of government policies, especially in the implementation of self assessment system, it is interesting to examine how the implementation of tax capability is done by the Directorate General of Taxes in this case in the Tax Office Pratama Jakarta Penjaringan. In the preparation of this study, the authors use a quantitative approach, namely research that emphasizes the analysis on numerical data or numbers obtained by statistical methods and conducted on inferential research or in the framework of hypothesis testing so obtained the significance of the relationship between variables studied. The purpose of this study is to determine the implementation of tax pardons conducted by KPP Pratama Jakarta Penjaringan, ease of tax administration and changes in taxpayer compliance increase. The conclusion of research, that the implementation of tax amnesty and the ease of tax administration conducted by KPP Penjaringan in the period 2015-2017 have a strong influence on taxpayer compliance. The coefficient of determination (adjusted R2) shows the variable of Tax Amnesty (X1) and Ease of Tax Administration (X2) can explain or explain Personal Taxpayer Compliance KPP Pratama Jakarta Penjaringan (Y) of 28%. KPP is advised to improve tax administration system, service to Taxpayer, tax law enforcement and tax rate and intensive socialization to taxpayer about good tax administration knowledge.","PeriodicalId":202749,"journal":{"name":"Jurnal Pajak Vokasi (JUPASI)","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121914184","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-01DOI: 10.31334/JUPASI.V2I2.1431.G749
Dewi Agustya Ningrum, Nora Vista Arafah, Darno Darno, W. Purnamasari
PT Nastek Mustika Abadi is a company that provides construction services in the field of services such as manufacturing iron machines or factory machinery, making electrical installations and building assets such as buildings, tunnels and roads, Based on its characteristics this business is a long-term business, due to contract activities that generally occur completed in different accounting periods as part of the Company's Financial Report. The methods and data analysis techniques made in this study, namely descriptive analysis, are studies that only collect, compile, clarify and interpret data so that they get a clear picture of the problem being studied. The type of data used in the observation is in the form of quantitative data, namely data in the form of numbers or nominal that are in the financial statements of a service company in the city of Surabaya.Service income that has been made an invoice is recognized to be the gross bill of the employer, in recording the company's activities that are not quite in sync with PSAK No. 34 and using the percentage completion method so that capital turnover is faster than using the completed contract method. Construction cooperation agreement with the client, based on the agreed work contract. In measuring the value of income in companies, it has been synchronized by PSAK, which is measured at fair value. This value will be presented in the company's financial statements. The accounting treatment for construction contracts at PT Nastek Mustika Abadi, uses PSAK No. 34 as the basis. The accounting treatment of construction contracts at PT Nastek Mustika Abadi is quite appropriate but the journal made by the company is not appropriate with PSAK No. 34 at PT Nastek Mustika Abadi, revenue from sales is recognized when providing goods and services to customers. The company uses the percentage settlement method to recognize revenue from contractor services. So it can be concluded that the recording of the right journal in accordance with PSAK No. 34.
{"title":"Evaluasi Pengakuan Pendapatan Jasa Kontrak Konstruksi Menurut PSAK No. 34 pada PT. Nastek Mustika Abadi","authors":"Dewi Agustya Ningrum, Nora Vista Arafah, Darno Darno, W. Purnamasari","doi":"10.31334/JUPASI.V2I2.1431.G749","DOIUrl":"https://doi.org/10.31334/JUPASI.V2I2.1431.G749","url":null,"abstract":"PT Nastek Mustika Abadi is a company that provides construction services in the field of services such as manufacturing iron machines or factory machinery, making electrical installations and building assets such as buildings, tunnels and roads, Based on its characteristics this business is a long-term business, due to contract activities that generally occur completed in different accounting periods as part of the Company's Financial Report. The methods and data analysis techniques made in this study, namely descriptive analysis, are studies that only collect, compile, clarify and interpret data so that they get a clear picture of the problem being studied. The type of data used in the observation is in the form of quantitative data, namely data in the form of numbers or nominal that are in the financial statements of a service company in the city of Surabaya.Service income that has been made an invoice is recognized to be the gross bill of the employer, in recording the company's activities that are not quite in sync with PSAK No. 34 and using the percentage completion method so that capital turnover is faster than using the completed contract method. Construction cooperation agreement with the client, based on the agreed work contract. In measuring the value of income in companies, it has been synchronized by PSAK, which is measured at fair value. This value will be presented in the company's financial statements. The accounting treatment for construction contracts at PT Nastek Mustika Abadi, uses PSAK No. 34 as the basis. The accounting treatment of construction contracts at PT Nastek Mustika Abadi is quite appropriate but the journal made by the company is not appropriate with PSAK No. 34 at PT Nastek Mustika Abadi, revenue from sales is recognized when providing goods and services to customers. The company uses the percentage settlement method to recognize revenue from contractor services. So it can be concluded that the recording of the right journal in accordance with PSAK No. 34. ","PeriodicalId":202749,"journal":{"name":"Jurnal Pajak Vokasi (JUPASI)","volume":"313 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132543270","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-01DOI: 10.31334/JUPASI.V2I2.1430
Notika Rahmi, Selvi Selvi
This study aims to analyze the collection of plastic excise as an effort to reduce plastic waste in Indonesia. This research is a qualitative research by observing, interviewing and analyzing the documents. The results of the study indicate that the proposed plastic excise tariff of 200 Rupiahs per bag is still considered too low so that researchers consider it will not have a significant impact on reducing plastic consumption in Indonesia. In addition, commitment from the government, employers and the wider community is needed to support this plastic excise tax policy.
{"title":"Pemungutan Cukai Plastik Sebagai Upaya Pengurangan Sampah Plastik","authors":"Notika Rahmi, Selvi Selvi","doi":"10.31334/JUPASI.V2I2.1430","DOIUrl":"https://doi.org/10.31334/JUPASI.V2I2.1430","url":null,"abstract":"This study aims to analyze the collection of plastic excise as an effort to reduce plastic waste in Indonesia. This research is a qualitative research by observing, interviewing and analyzing the documents. The results of the study indicate that the proposed plastic excise tariff of 200 Rupiahs per bag is still considered too low so that researchers consider it will not have a significant impact on reducing plastic consumption in Indonesia. In addition, commitment from the government, employers and the wider community is needed to support this plastic excise tax policy.","PeriodicalId":202749,"journal":{"name":"Jurnal Pajak Vokasi (JUPASI)","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129808454","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-03-31DOI: 10.31334/JUPASI.V1I2.815
Adriani Adriani, Alief Ramdan
The particular phenomenon faced is the implementation of the self-assessment system in Indonesia which is expected to increase public awareness and honesty as taxpayers to self-calculate the amount of tax payable and not payable. But it turns out that there are still many taxpayers who are not compliant in paying their taxes. The purpose of this study was to analyze tax audit in increasing corporate taxpayer compliance, and to analyze the driving and inhibiting entities of tax audit in increasing corporate taxpayer compliance. This study used the theory from Prof. Dr. Safri Nurmantu, M.Sc. The research approach used in this study was descriptive qualitative by conducting observations, interviews, and documentation since this study generated the conclusion in the form of describing the data in detail and the data were not in the form of numbers.The results of the study showed that the tax audit in increasing corporate taxpayer compliance at Pratama Tax Office Tanah Abang I Jakarta hadgone well, it can be seen that in the audit conducted by the Tax Office the level of taxpayer compliance had increased.The obstacles of the tax audit at Pratama Tax office Tanah Abang I Jakarta were in the form of the indications or triggers for taxation non-compliance such as invoices, financial reports or data from the regional office and the taxpayers themselves who were less cooperative.For these reasons, the researcher hopes that taxpayers can be more cooperative by participating in the audit process.The particular phenomenon faced is the implementation of the self-assessment system in Indonesia which is expected to increase public awareness and honesty as taxpayers to self-calculate the amount of tax payable and not payable. But it turns out that there are still many taxpayers who are not compliant in paying their taxes. The purpose of this study was to analyze tax audit in increasing corporate taxpayer compliance, and to analyze the driving and inhibiting entities of tax audit in increasing corporate taxpayer compliance. This study used the theory from Prof. Dr. Safri Nurmantu, M.Sc. The research approach used in this study was descriptive qualitative by conducting observations, interviews, and documentation since this study generated the conclusion in the form of describing the data in detail and the data were not in the form of numbers.The results of the study showed that the tax audit in increasing corporate taxpayer compliance at Pratama Tax Office Tanah Abang I Jakarta hadgone well, it can be seen that in the audit conducted by the Tax Office the level of taxpayer compliance had increased.The obstacles of the tax audit at Pratama Tax office Tanah Abang I Jakarta were in the form of the indications or triggers for taxation non-compliance such as invoices, financial reports or data from the regional office and the taxpayers themselves who were less cooperative.For these reasons, the researcher hopes that taxpayers can be more cooperative by participating in
所面临的特殊现象是印度尼西亚实施的自我评估制度，该制度有望提高作为纳税人的公众意识和诚实，自行计算应纳税额和不应纳税额。但事实证明，仍有许多纳税人不合规纳税。本研究的目的是分析税务审计在提高企业纳税人合规性中的作用，分析税务审计在提高企业纳税人合规性中的驱动和抑制主体。本研究采用了Safri Nurmantu博士教授的理论。本研究使用的研究方法是描述性定性的，通过进行观察、访谈和文献记录，因为本研究以详细描述数据的形式得出结论，而数据不是以数字的形式。研究结果表明，雅加达Pratama tax Office Tanah Abang I Jakarta在提高企业纳税人合规性方面的税务审计进展顺利，可以看出，在税务局进行的审计中，纳税人的合规性水平有所提高。在雅加达的Tanah Abang税务办公室进行税务审计的障碍是不遵守税务规定的迹象或诱因，例如来自区域办事处的发票、财务报告或数据，以及不太合作的纳税人本身。基于这些原因，研究者希望纳税人可以通过参与审计过程来更加合作。所面临的特殊现象是印度尼西亚实施的自我评估制度，该制度有望提高作为纳税人的公众意识和诚实，自行计算应纳税额和不应纳税额。但事实证明，仍有许多纳税人不合规纳税。本研究的目的是分析税务审计在提高企业纳税人合规性中的作用，分析税务审计在提高企业纳税人合规性中的驱动和抑制主体。本研究采用了Safri Nurmantu博士教授的理论。本研究使用的研究方法是描述性定性的，通过进行观察、访谈和文献记录，因为本研究以详细描述数据的形式得出结论，而数据不是以数字的形式。研究结果表明，雅加达Pratama tax Office Tanah Abang I Jakarta在提高企业纳税人合规性方面的税务审计进展顺利，可以看出，在税务局进行的审计中，纳税人的合规性水平有所提高。在雅加达的Tanah Abang税务办公室进行税务审计的障碍是不遵守税务规定的迹象或诱因，例如来自区域办事处的发票、财务报告或数据，以及不太合作的纳税人本身。基于这些原因，研究者希望纳税人可以通过参与审计过程来更加合作。
{"title":"Analisis Pemeriksaan dalam Meningkatkan Kepatuhan Wajib Pajak Badan di Kantor Pelayanan Pajak Pratama Jakarta Tanah Abang Satu Tahun 2016-2018","authors":"Adriani Adriani, Alief Ramdan","doi":"10.31334/JUPASI.V1I2.815","DOIUrl":"https://doi.org/10.31334/JUPASI.V1I2.815","url":null,"abstract":"The particular phenomenon faced is the implementation of the self-assessment system in Indonesia which is expected to increase public awareness and honesty as taxpayers to self-calculate the amount of tax payable and not payable. But it turns out that there are still many taxpayers who are not compliant in paying their taxes. The purpose of this study was to analyze tax audit in increasing corporate taxpayer compliance, and to analyze the driving and inhibiting entities of tax audit in increasing corporate taxpayer compliance. This study used the theory from Prof. Dr. Safri Nurmantu, M.Sc. The research approach used in this study was descriptive qualitative by conducting observations, interviews, and documentation since this study generated the conclusion in the form of describing the data in detail and the data were not in the form of numbers.The results of the study showed that the tax audit in increasing corporate taxpayer compliance at Pratama Tax Office Tanah Abang I Jakarta hadgone well, it can be seen that in the audit conducted by the Tax Office the level of taxpayer compliance had increased.The obstacles of the tax audit at Pratama Tax office Tanah Abang I Jakarta were in the form of the indications or triggers for taxation non-compliance such as invoices, financial reports or data from the regional office and the taxpayers themselves who were less cooperative.For these reasons, the researcher hopes that taxpayers can be more cooperative by participating in the audit process.The particular phenomenon faced is the implementation of the self-assessment system in Indonesia which is expected to increase public awareness and honesty as taxpayers to self-calculate the amount of tax payable and not payable. But it turns out that there are still many taxpayers who are not compliant in paying their taxes. The purpose of this study was to analyze tax audit in increasing corporate taxpayer compliance, and to analyze the driving and inhibiting entities of tax audit in increasing corporate taxpayer compliance. This study used the theory from Prof. Dr. Safri Nurmantu, M.Sc. The research approach used in this study was descriptive qualitative by conducting observations, interviews, and documentation since this study generated the conclusion in the form of describing the data in detail and the data were not in the form of numbers.The results of the study showed that the tax audit in increasing corporate taxpayer compliance at Pratama Tax Office Tanah Abang I Jakarta hadgone well, it can be seen that in the audit conducted by the Tax Office the level of taxpayer compliance had increased.The obstacles of the tax audit at Pratama Tax office Tanah Abang I Jakarta were in the form of the indications or triggers for taxation non-compliance such as invoices, financial reports or data from the regional office and the taxpayers themselves who were less cooperative.For these reasons, the researcher hopes that taxpayers can be more cooperative by participating in ","PeriodicalId":202749,"journal":{"name":"Jurnal Pajak Vokasi (JUPASI)","volume":"262 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116241346","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-03-31DOI: 10.31334/JUPASI.V1I2.818
A. Rahmat, Johansyah Zaini
This study aimed to analyze the implementation of the zakat policy as a reduction of taxable income of individual taxpayers at the LAZISMU office in Central Jakarta in 2018, and also to analyze the inhibiting entities faced, as well as the driving entities for LAZSIMU office in implementing the zakat policy as a reduction of taxable income of individual taxpayers. This research used a descriptive qualitative approach. The results showed that the implementation of the zakat policy as a reduction of taxable income of individual taxpayers at the LAZISMU office in Central Jakarta in 2018 according to the six factors used by the writer, policy size and objectives, resources, communication between organizations, character of implementing agents, disposition (tendencies/attitudes) of implementers, social, economic and political environments have been fulfilled. However, there are still some obstacles faced by LAZISMU in implementing the zakat policy as a reduction of taxable income, such as size and policy objectives, social and political environmental conditions, and support and participation of taxpayers in supporting this policy. Therefore the government must evaluate and overcome the obstacles in the implementation of the zakat policy as a reduction of taxable income.
{"title":"Analisis Penerapan Perencanaan Pajak (Tax Planning) dalam Upaya Penghematan Beban Pajak Penghasilan Badan pada PT DCM Tahun 2017","authors":"A. Rahmat, Johansyah Zaini","doi":"10.31334/JUPASI.V1I2.818","DOIUrl":"https://doi.org/10.31334/JUPASI.V1I2.818","url":null,"abstract":"This study aimed to analyze the implementation of the zakat policy as a reduction of taxable income of individual taxpayers at the LAZISMU office in Central Jakarta in 2018, and also to analyze the inhibiting entities faced, as well as the driving entities for LAZSIMU office in implementing the zakat policy as a reduction of taxable income of individual taxpayers. This research used a descriptive qualitative approach. The results showed that the implementation of the zakat policy as a reduction of taxable income of individual taxpayers at the LAZISMU office in Central Jakarta in 2018 according to the six factors used by the writer, policy size and objectives, resources, communication between organizations, character of implementing agents, disposition (tendencies/attitudes) of implementers, social, economic and political environments have been fulfilled. However, there are still some obstacles faced by LAZISMU in implementing the zakat policy as a reduction of taxable income, such as size and policy objectives, social and political environmental conditions, and support and participation of taxpayers in supporting this policy. Therefore the government must evaluate and overcome the obstacles in the implementation of the zakat policy as a reduction of taxable income.","PeriodicalId":202749,"journal":{"name":"Jurnal Pajak Vokasi (JUPASI)","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114659863","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-03-31DOI: 10.31334/JUPASI.V1I2.817
A. Saputra
This research aimed to discover whether tax planning implementation carried out at PT DCM could save corporate income tax expense. Qualitative method used as writing method which is method that collect, compile obtained data for subsequently interpreted and analyzed to provide complete information for problems solver. This research result is expected to provide information and suggestion for PT DCM that company could conduct tax planning as tax payment efficiency effort to gain maximum profit, but remain within tax regulation. Summary of this research revealed that tax planning implementation carried out by PT DCM could efficient payable tax expense. And company could save amounted to Rp.387.265.500,- from previous total payable taxThis research aimed to discover whether tax planning implementation carried out at PT DCM could save corporate income tax expense. Qualitative method used as writing method which is method that collect, compile obtained data for subsequently interpreted and analyzed to provide complete information for problems solver. This research result is expected to provide information and suggestion for PT DCM that company could conduct tax planning as tax payment efficiency effort to gain maximum profit, but remain within tax regulation. Summary of this research revealed that tax planning implementation carried out by PT DCM could efficient payable tax expense. And company could save amounted to Rp.387.265.500,- from previous total payable tax.
{"title":"Analisis Penerapan Perencanaan Pajak (Tax Planning) dalam Upaya Penghematan Beban Pajak Penghasilan Badan pada PT DCM Tahun 2017","authors":"A. Saputra","doi":"10.31334/JUPASI.V1I2.817","DOIUrl":"https://doi.org/10.31334/JUPASI.V1I2.817","url":null,"abstract":"This research aimed to discover whether tax planning implementation carried out at PT DCM could save corporate income tax expense. Qualitative method used as writing method which is method that collect, compile obtained data for subsequently interpreted and analyzed to provide complete information for problems solver. This research result is expected to provide information and suggestion for PT DCM that company could conduct tax planning as tax payment efficiency effort to gain maximum profit, but remain within tax regulation. Summary of this research revealed that tax planning implementation carried out by PT DCM could efficient payable tax expense. And company could save amounted to Rp.387.265.500,- from previous total payable taxThis research aimed to discover whether tax planning implementation carried out at PT DCM could save corporate income tax expense. Qualitative method used as writing method which is method that collect, compile obtained data for subsequently interpreted and analyzed to provide complete information for problems solver. This research result is expected to provide information and suggestion for PT DCM that company could conduct tax planning as tax payment efficiency effort to gain maximum profit, but remain within tax regulation. Summary of this research revealed that tax planning implementation carried out by PT DCM could efficient payable tax expense. And company could save amounted to Rp.387.265.500,- from previous total payable tax. ","PeriodicalId":202749,"journal":{"name":"Jurnal Pajak Vokasi (JUPASI)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129038765","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-09-10DOI: 10.31334/JUPASI.V1I1.501
Jiwa Pribadi Agustianto, Krisna Hidajat, Ayu Fitria Andarani
The phenomenon in the research is that there are still many congestion points due to the lack of road construction, lack of infrastructure related to road maintenance, and inadequate transportation modes. This study aims to analyze the Implementation of Earmarking Tax Policy on Vehicle Tax Collection in Bekasi City West Java Province along with the constraints and efforts in implementation. The research method used a qualitative approach with descriptive specificity. The result of the research is the implementation of the Earmarking Tax Policy on the Collection of Motor Vehicle Tax in Bekasi City, West Java Province for the compliance of the implementor in the matter of levying already in accordance with the regulation, but the allocation has not been maximal yet. Functional routine implementers are not yet maximal because there are still few technical issues and separation of funding post / account in the allocation, and no further regulations regarding technical and standard operating procedure (SOP) for earmarking tax funds can not be seen and controlled. The realization of the performance and the desired impact is also not optimal because there are still many congestion points and road structures that are still not good and adequate public transportation for the entire reach of the City of Bekasi.
{"title":"IMPLEMENTASI KEBIJAKAN EARMARKING TAX ATAS PEMUNGUTAN PAJAK KENDARAAN BERMOTOR DI KOTA BEKASI PROVINSI JAWA BARAT","authors":"Jiwa Pribadi Agustianto, Krisna Hidajat, Ayu Fitria Andarani","doi":"10.31334/JUPASI.V1I1.501","DOIUrl":"https://doi.org/10.31334/JUPASI.V1I1.501","url":null,"abstract":"The phenomenon in the research is that there are still many congestion points due to the lack of road construction, lack of infrastructure related to road maintenance, and inadequate transportation modes. This study aims to analyze the Implementation of Earmarking Tax Policy on Vehicle Tax Collection in Bekasi City West Java Province along with the constraints and efforts in implementation. The research method used a qualitative approach with descriptive specificity. The result of the research is the implementation of the Earmarking Tax Policy on the Collection of Motor Vehicle Tax in Bekasi City, West Java Province for the compliance of the implementor in the matter of levying already in accordance with the regulation, but the allocation has not been maximal yet. Functional routine implementers are not yet maximal because there are still few technical issues and separation of funding post / account in the allocation, and no further regulations regarding technical and standard operating procedure (SOP) for earmarking tax funds can not be seen and controlled. The realization of the performance and the desired impact is also not optimal because there are still many congestion points and road structures that are still not good and adequate public transportation for the entire reach of the City of Bekasi.","PeriodicalId":202749,"journal":{"name":"Jurnal Pajak Vokasi (JUPASI)","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130550996","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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