Institut STIAMI Online Journal System (Sekolah Tinggi Ilmu Administrasi Mandala Indonesia)
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Pelayanan Pembayaran Pajak Kendaraan Bermotor Melalui Samsat Outlet Dalam Rangka Memudahkan Pembayaran Pajak Kendaraan Bermotor Di Samsat Outlet Plaza Metropolitan Tambun Kabupaten Bekasi
Get PDFThe study aimed to investigate and analyze motor-vehicle tax payment service through Samsat Outlet to facilitate motor-vehicle tax payment at Samsat Outlet of Plaza Metropolitan Tambun, to investigate the obstacles faced by the officers of Samsat Outlet in enhancing the service quality of Samsat Outlet of Plaza Metropolitan Tambun Bekasi regency, and to investigate the efforts done by the officers of Samsat Outlet of Plaza Metropolitan Tambun Bekasi Regency in enhancing the service quality. The study implemented qualitative research method. The study was conducted at Samsat Outlet of Plaza Metropolitan Tambun. The data collection was done by literary study, observation, interview, and documentation technique. The result of the study showed that the motor-vehicle tax payment service through Samsat Outlet was good, but it did not run optimally. The implementation of motor-vehicle tax payment through Samsat Outlet facilitated taxpayers in arranging their taxation payments, but there were some obstacles coming from internal and external factors, one of them was lack of human resources or tax authorities in giving service to taxpayers, inadequate facilities and infrastructures, low awareness of people in paying motor- vehicle tax, long and stacked queue that extended the waiting time
Analisis Pemungutan Pajak Air Permukaan Dalam Rangka Meningkatkan Pendapatan Asli Daerah Pada Bapenda Cikokol Tahun 2019-2021
Get PDFThe purpose of this study was to analyze of surface water tax collection in order to increase Regional Original Income (Pendapatan Asli Daerah - PAD), analyze the obstacles faced in implementing the surface water tax collection in to PAD, and analyze solutions in overcoming obstacles to the implementation of surface water tax collection in order to increase PAD in Tangerang Regional Revenue Agency 2019-2021. This study used a qualitative methodology. The researcher used primary and secondary data to investigate the specified problem. The data were collected through the interview method, literature/library method, and observation. This study used a descriptive method of data analysis, i.e. the interaction model. Based on the results of the study, it can be concluded that the contribution of surface water tax to regional revenue was as local tax revenue, with a contribution of 87% in 2019, 106% in 2020, and 100.7% in 2021. The obstacle faced in collecting surface water tax is the lack of socialization by the Regional Revenue Agency to taxpayers regarding the rules and sanctions of surface water tax. The solution to the obstacles that occur is by providing periodic socialization, either directly to taxpayers, or through print media and social medi
Pengaruh Program E-Samsat Dan Samsat Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Daerah Jakarta Pusat
Get PDFThis study aims to determine the effect of the e-Samsat and Mobile Samsat programs on taxpayer compliance in the Central Jakarta area. The research was conducted using quantitative methods at the Central Jakarta Samsat Office. The sample used in this study consisted of 105 respondents who were calculated based on the Hair formula with accidental sampling technique. Data were collected using a questionnaire and processed using SPSS Statistic 25. The results of this study indicate that the e-Samsat program has a positive effect on taxpayer compliance with a value of 3.064 and a significance value of 0.003. Mobile Samsat also has a significant effect on taxpayer compliance with a value of 8.573 and a significance value of 0.000. The results of the analysis of the coefficient of determination show that the e-Samsat and Mobile Samsat variables simultaneously have a positive and significant effect on Motor Vehicle Taxpayer Compliance in the Central Jakarta Region, with an R Square value of 0.488 or 48.8%, while the remaining 52.2% is the effect of other variables not examined in this study
Pengaruh Brand Awareness, Brand Loyalty, Dan Lini Produk Terhadap Keputusan Pembelian Merchandise Enhypen Di Toko Kpopconnection Jakarta Selatan
Get PDFThe greater the influence of K-wave in Indonesia, the greater the demand for products originating from South Korea. One such demand is on merchandise of K-pop idol groups. This study aims to determine and analyze the effect of brand awareness, brand loyalty, and product lines on purchase decisions both partially and simultaneously. The research method used was a quantitative method with data collection techniques in the form of questionnaire distribution. The population in this study were consumers who made purchases at the KpopConnection store in South Jakarta. The research sample consisted of 120 respondents who were selected using a non-probability sampling technique, i.e. incidental sampling, with the Slovin formula. The data obtained were then analyzed using linear regression technique with the help of SPSS version 25. The results of this study indicate that partially brand awareness affects purchase decisions by 59.8%, brand loyalty affects purchase decisions by 67.8%, and product lines affect purchase decisions by 59.5%; simultaneously brand awareness, brand loyalty, and product lines influence purchase decisions by 75.1%, with the remaining percentage being the influence of other factors outside this study
Peningkatan Kesadaran Masyarakat terhadap Konservasi Laguna Segara Anakan melalui Sistem Vertikal dan Horizontal Aquaponik
Get PDFThe lagoon conservation in Segara Anakan is developed to reduce tidal flooding, abrasion, water pollution and tsunami disaster. Vertical and horizontal akuaponik system aims to reduce impact of water permanent inundation in mangrove conservation area. The socialization of mangrove conservation aimed to teach and give information of mangrove conservation, rehabilitation model using vertical and horizontal aquaponic and the planning bioploc in mangrove area. This activity used the focus group discussion and demonstration plot. The results of this activity were socialization of socio-economic factors to support mangrove and coastal management, Oceanographic factors of mangrove and coastal management, Mangrove rehabilitation using aquaponic vertical and horizontal systems, Improvement of water quality in catfish cultivation with biofloc system, the conservation of mangrove ecosystem, and analysis of main stakeholder to support lagoon conservation
Peningkatan Pemahaman Entrepreneurship Siswa-Siswi Yayasan Pondok Pesantren Depok melalui Pelatihan Business Model Canvas, Digital Marketing, dan Business Plan Proposal
Get PDFThe purpose of community service activities that will be carried out is to foster an entrepreneurial spirit and increase knowledge about the business model canvas, design thinking, business plan proposal, digital marketing, and marketplace. Community Service Activities will be held at the SMK Yayasan Pondok Pesantren Depok. The target participants are students of SMK Yayasan Pondok Pesantren Depok. The problem faced by the school is the lack of training activities in schools related to entrepreneurship. The solutions offered to partners are providing training to partners on building an entrepreneurial spirit, training on digital marketing and marketplace. The method used in this PKM activity is the method of socialization / counseling, discussion, simulation, and application. The results of community service activities that have been carried out are that students of the SMK Yayasan Pondok Pesantren Depok have knowledge and are able to business model canvas, design thinking, business plan proposal, digital marketing, and marketplace.
Analisis Efektivitas Pajak Hotel Dalam Upaya Penerimaan Pajak Daerah Kota Bekasi Pada Masa Pandemi Covid-19
Get PDFin this study was the Bekasi BAPENDA office. The results showed that in 2018 and 2019 the hotel tax had decreased so that it could be said to be less effective and in 2020 it had increased so that it could be said to be effective in hotel tax revenue due to the lack of honesty and truthfulness of taxpayers in paying and reporting hotel tax and the lack of registered Taxpayers\u27 awareness and compliance to pay their tax obligations in accordance with applicable regulations. That way the hotel tax never Hotel tax is a tax on services provided by the hotel. The phenomenon in this study was that hotel tax revenue had not reached the target. It was because of the high competition of star hotels with other cities, the lack of hotel visitors, and taxpayers who did not abide to their tax obligations properly and correctly. This study was conducted with the aim of analyzing the effectiveness of hotel taxes in the effort to increase regional tax in Bekasi during the COVID-19 pandemic along with the obstacles and efforts made by the Regional Revenue Agency (BAPENDA). This study used a descriptive qualitative research method. The data collection methods in this study were observation, interviews, and documentation. The study location reached the target, it could be seen from the data that in 2018, only 72.06% of the target was realized, 66.11% in 2019, and 96.77% in 2020. Efforts are being made to the Regional Revenue Agency to be more responsive in resolving problems from taxpayers so that no more obstacles occur related to hotel tax collection
Pengaruh Pemeriksaan Pajak Dan Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak Pada KPP Penanaman Modal Asing Enam Tahun Pajak 2016-2020
Get PDFThis study was conducted to identify the effect of tax audits and taxpayer compliance on tax revenues at the Tax Service Office of Foreign Investment Six for the 2016-2020 tax year. This study used a quantitative approach. The type of data in this study is secondary data obtained from observations of 60-months’ time series data over a 5 year period, namely January 2016 - December 2020. The data was then analyzed using multiple linear regression analysis techniques. The sample selection technique used was a total sampling technique, in which all members of the population, namely 60-months’ time series data, were used as research samples. Data processing was done using SPSS software. The results showed that partially tax audits have a positive and significant effect on tax revenues at the Tax Service Office of Foreign Investment Six, and taxpayer compliance partially has a positive and significant effect on tax revenues at the Tax Service Office of Foreign Investment Six\u27. Simultaneously, tax audits and taxpayer compliance have a significant effect on tax revenues at the Tax Service Office of Foreign Investment Si
Analisis Penerapan Pajak Pertambahan Nilai Atas Transaksi Ekspor Impor Jasa Freight Forwarding Pada Pt. IFB Indonesia Tahun 2021
Get PDFIn general, freight forwarding services are divided into four namely customs services, pure transportation management services, trucking services, and warehousing services. In practice, the forwarder (PT IFB Indonesia) cooperates with third parties. The third parties include transportation companies (land, sea, and air transportation), and loading and unloading companies. The tax law already regulates the application of VAT on freight forwarding services but there is no detailed explanation of its implementation so that forwarders have a little difficulty in calculating the tax base. The problem that arises is the determination of the basis for imposition of taxes on freight forwarding services so that the taxes collected by the forwarder from the consumer/goods owner are in accordance with the applicable regulations. The results of this study show that forwarders have different understandings regarding the application of tax payable, especially VAT, on their business. The author suggests that the government make detailed rules regarding VAT on freight forwarding services and campaign for any new regulations and laws
Analisis Faktor-Faktor Yang Mempengaruhi Wajib Pajak Mengenai Penggelapan Pajak (Tax Evasion)
Get PDFTax is one of the main sources of state revenue and expenditure. The phenomenon is that there are still some taxpayers who try to reduce the amount of tax owed by tax evasion, which is an effort to relieve taxes by violating the law. Meanwhile, this study aims to analyze factors such as the tax system, justice, and discrimination against taxpayers regarding tax evasion. The data obtained comes from questionnaires filled out by 100 individual taxpayers at KPP Pratama Jakarta Pasar Rebo. This study uses a quantitative approach with accidental sampling, the data analysis techniques carried out consist of descriptive statistics, data quality tests, classical assumption tests, hypothesis testing, and multiple linear regression model analysis. The results of this study indicate that the taxation system has a significant effect on tax evasion, this is evidenced by a significance value of 0.021<0.05, while justice and discrimination have no significant effect on tax evasion. This is evidenced by the significance value of justice of 0.082>0.05 and the significance value of discrimination of 0.068>0.05. Simultaneously the taxation system, justice, and discrimination have an effect of 36.1% on tax evasion. While the remaining 63.9% is explained by other variables not examined in this study