Jurnal Mahasiswa Perpajakan
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EVALUASI ATAS PENYELESAIAN KEBERATAN DALAM UPAYA MENYELESAIKAN SENGKETA DI BIDANG PERPAJAKAN (Studi Kasus Pada Kantor Wilayah DJP Jawa Timur III)
Full text linkThis research based on the objection from the Taxpayer because of there is differences opinion, misperception of regulation, the dereliction of Taxpayer and the length of time the issuance of the Objection Decision Letter. Based on the research, it can give briefly understanding that the objection of tax cases which had done by Directorate General of Taxation East Java III is properly correct with the procedure. Reviewers Objection must investigate formal requirement before then doing investigate based on material requirements such as calling Taxpayer, borrowing books, note, data, and information owned by Taxpayer that related to the content of dispute. Not only that but also Reviewers Objection must invite Taxpayer to get acceptance whether Taxpayer will accept or not from the research that conducted by Reviewers Objection before giving decision for twelve (12) month. From the conclusion, that should be evaluated is to anticipate the new Reviewers Objection that previously had ever served as Reviewers Objection that requires more time when complete a case of objections tax and need increasing for Reviewers Objection quantity. Keyword: Taxpayer, Objection Decision Letter, Reviewers Objection
ANALISIS PENGARUH PERSEPSI KEGUNAAN, PERSEPSI KEMUDAHAN, DAN SIKAP PENGGUNAAN TERHADAP MINAT PERILAKU PENGGUNAAN BILLING SYSTEM (STUDI PADA WAJIB PAJAK KANTOR PELAYANAN PAJAK PRATAMA MALANG UTARA)
Full text linkThis research uses TAM as a basic model of hyphothesis. The variable which are use in this research is perceived usefulness, perceived ease of use, attitude towards, and behavioral intention. The goal is to know perceived usefulness, perceived ease of use, and attitudes towards the use of the taxpayer’s interest to use the Billing System . This research uses descriptive method quantitative approach. Data collection is done using random sampling techniques. The data used are primary data obtained by using a questionnare. The subject of this research is the taxpayer listed on KPP Pratama North Malang. The sample used in this research amounted 100 respondents and data analysis using SPSS program version 21.0. The result of this research indicates that all the hypothesis are accepted. The first hypothesis shows that Perceived ease of use significantly influential to perceived usefulness. The second hyphotesis shows that perceived usefulness significantly influential to attitude towards. The third hyphotesis shows that perceived ease of use significantly influential to attitude towards. The fourth hypothesis shows that attitude towards significantly influential to behavior intention. The fifth hyphotesis shows that perceived usefulness significantly influential to behavioral intention. Keywords: Billing System, Technology Acceptance Model (TAM), Perceived Usefulness, Perceived Ease of Use, Attitude Toward, Behavioral, Intentio
PENGARUH SOSIALISASI, MOTIVASI, DAN PEMAHAMAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA PENGUSAHA KENA PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA MALANG UTARA)
Full text linkThis research aims to analyze and explain the influence effect of socialization, motivation, and taxpayer understanding toward taxpayer compliance. This study occurred form the effort that done by Directorate General Taxes wich is conducting the reformation of administrative system in Value Added Tax (VAT). That reformation is tagged by rising regulation in PER-10/PJ/2013 and PER-11/PJ/2013, wich is started on June 2013 that the responsibility to collect and report monthly tax return must be used e-SPT. This research used explanatory research method wich is showed the casual relation between the variables by hypothesis tested. The population of this research is amounted to 1.051 taxpayer that sample determined by using slovin formula wich is amounted to 100 taxpayer. Sample is taken by using simple random sampling technique and data collection method is collected by speading questionnaire. Analysis used multiple linear regression. Based on the result of this analysis is known that socialization variable and taxpayer understanding has a positively and significantly influence toward taxpayer compliance, meanwhile motivation variabel has positively influence unfortunately it hasn’t significantly influence toward taxpayer compliance. Keywords: Socialization, Motivation, Taxpayer Understanding, and Taxpayer Complianc
PENGARUH EFEKTIFITAS PENYULUHAN, PENERAPAN APLIKASI SISTEM ELEKTRONIK PERPAJAKAN DAN PEMERIKSAAN PAJAK TERHADAP TINGKAT KEPATUHAN PEMENUHAN KEWAJIBAN PERPAJAKAN (STUDI PADA KPP PRATAMA SURABAYA WONOCOLO)
Full text linkTax is one example of acceptability come from in-country that are very important to finance national development and have a very large role in filling the State Treasury.The purpose of this research was to know influence significant simultaneously or partial variable tax information, the application of application electronic system of taxation and examination taxes on compliance rate fulfillment of an obligation taxation. This research use the kind of research explanatory research with the approach quantitative. A method of analysis used is descriptive analysis and inferential analysis. The population is the Taxpayer listed on the KPP Pratama Surabaya Wonocolo, with samples taken of100 respondents.The results of this research show that the independent variables tax information, electronic system of taxation, and examination taxes, influential simultaneously and partial against dependent variable namely compliance rate fulfillment of an obligation taxation.Tax Information is the most dominant factor in influencing the compliance rate fulfillment of an obligation taxation in KPP Pratama Surabaya Wonocolo. DJP have to evaluate the procedure to electronic system of taxation for giving better service. Key Word : Tax Information, Electronic System of Taxation, Examination, and Compliance Rate Fulfillment of an Obligation Taxation
ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN (Studi Pada Dinas Pendapatan, Pengelolaan Keuangan dan Aset Kota Probolinggo)
Full text linkLand and Building Tax Transitional Rural and Urban throughout the Regency/ City Government conducted begin no later than January 1, 2014. Probolinggo city is one of cities that implemented tax on land and building be the Local Taxes in 2013. Law No. 28 of 2009 on Regional Taxes and Levies Tax on Land and Building mandates previously Tax Center is now a local tax. The method used is descriptive research. The results indicate the effectiveness of land and building tax collection in Probolinggo City less effective because for 6 years from 2008-2013 have not reached the predetermined income target. Low income receipt in 2010 amounted to 72.12% with less effective criteria. While the highest income realization in 2013 amounted 83.48% with criteria quite effective. The increasing of land and building tax income in 2013 due the transition of land and building tax into Local Taxes. In the other hand, taxes socialization from fiscus increase tax compliance. In an effort to improve the land and building tax income in Probolinggo city need to repeat data collection on Land and Building Tax Objects by adjusting the market price and the current economy. Keyword: Regional Taxes, Land and Building Tax Transition, and Land and Building Ta
PEMUNGUTAN PAJAK REKLAME DAN KONTRIBUSINYA TERHADAP PENERIMAAN PAJAK DAERAH (STUDI KASUS PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET (DPPKA) KABUPATEN MALANG)
No full textLocal government must seek the sources of revenue to finance its local development. One of local revenue sources was local tax. Several kinds of tax may be collected to improve local tax revenue. Billboard tax is a local tax with great potential to improve local tax revenue and also to provide great contribution to local tax revenue. The objectives of research are to understand growth rate of billboard tax and local tax, and to recognize the contribution of billboard tax to local tax in Malang District. The result of this research will be expected to provide beneficial and advantages for Local Government especially The Office of Income, Financial Management and Asset. Data based on the billboard tax and local tax revenues for 5 years period of 2009 to 2013. Keyword: Billboard tax, Contribution, Local Tax Revenu
PENGARUH PELATIHAN TEKNIS PERPAJAKAN, AKUNTABILITAS DAN PERENCANAAN PEMERIKSAAN PAJAK TERHADAP KINERJA PEMERIKSA PAJAK (STUDI PADA PEMERIKSA PAJAK DI KANTOR PELAYANAN PAJAK MADYA KOTA MALANG)
No full textThe application of self assessment system that requires tax payers for reporting, deposit, counting and take into account their own taxes. Tax compliance should be the main thing in application of self assessment system, but tax payers prefer to avoid their obligation. The importance of audit has been done by self assessment system. The performance of a tax auditor is one of the important activities for auditing. This research aims to analyse and explain the influence of taxation technical training, accountability, and taxation audit plan toward the tax auditor performance. The purposes of this research give briefly understanding for analyzing and expalaining the influence of taxation techinal training, accountability, taxation audit plan Toward The Tax Auditor Performance. This research uses explanatory research with quantitative approach. The sample of this research is taken by using saturated sampling technique. Data collection method is done by spreading questionnaire to fiscus especially 37 tax auditor who handling audit tax in Tax Office Madya Malang. The result of this research show that the variable taxation techinal training, accountability, taxation audit plan has influence toward tax auditor performance. Keywords : Self Assessment System, Tax Compliance, Audit, Tax Auditor Performance. ABSTRAK Penerapan sistem self assessment system yang mewajibkan Wajib Pajak untuk melaporkan, menyetor, menghitung serta memperhitungkan pajaknya sendiri. Kepatuhan pajak seharusnya menjadi hal utama dalam proses jalannya sistem self assessment system, tetapi Wajib Pajak cenderung menghindari kewajiban perpajakannya. Hal tersebut membuat pentingnya pemeriksaan untuk dilakukan. Kinerja Pemeriksa Pajak merupakan salah satu hal yang penting diperhatikan dalam melakukan kegiatan pemeriksaan. Penelitian ini bertujuan untuk menganalisis dan menjelaskan pengaruh pelatihan teknis perpajakan, akuntabilitas , dan perencanaan pemeriksaan pajak terhadap kinerja pemeriksa pajak. Jenis penelitian ini adalah penelitian explanatori dengan pendekatan kuantitatif. Pengambilan sampel pada penelitian ini menggunakan teknik sampel jenuh. Metode pengumpulan data dilakukan dengan menyebarkan kuisioner kepada fiskus, khususnya 37 Pemeriksa Pajak yang menangani pemeriksaan pajak di wilayah kerja KPP Madya Malang. Teknik analisis data yang digunakan yaitu analisis statistik deskriptif dan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa variabel pelatihan teknis perpajakan, akuntabilitas, perencanaan pemeriksaan pajak mempunyai pengaruh yang signifikan terhadap kinerja pemeriksa pajak. Kata Kunci : Self Assessment System, Kepatuhan Pajak, Audit, Kinerja Pemeriksa Pajak
PENGARUH FUNGSI ACCOUNT REPRESENTATIVE (AR) TERHADAP KEPATUHAN (Studi pada Wajib Pajak Badan di Kantor Pelayanan Pajak Madya Malang)
No full textThe purpose of this study is to find out and define the effect of counseling, consultation and supervision together or partially against the Corporate Taxpayer obedience, as well as to identify and explain the dominant variable that affecting the Corporate Taxpayer obedience. The analysis of the data in this study is using multiple linear regression analysis with the help of SPSS version 21 software. Based on the results of the F-test, it was found out that counseling, consultation, and supervision together give significant effect tothe Corporate Taxpayer obedience. While based on the T-test, it was found out that thepartial counseling give significant effect tothe tax compliance, the partial consulting give significant effect on Corporate Taxpayer obedience and the partial supervision give significant effect toCorporate Taxpayer obedience. Based on the t-test it was also found out that the supervision variable becomes the dominant variable in influencing Corporate Taxpayer obedience in KPP Madya Malang agency. Key words: Counseling, Consultation, Supervision, Corporate Taxpayer Obedience. ABSTRAK Tujuan penelitian ini adalah untuk mengetahui dan menjelaskan pengaruh penyuluhan, konsultasi dan pengawasan secara bersama-sama maupun secara parsial terhadap kepatuhan Wajib Pajak Badan, serta untuk mengetahui dan menjelaskan variabel dominan yang mempengaruhi kepatuahn Wajib Pajak Badan. Analisis data dalam penelitian ini menggunakan analisis regresi linear berganda dengan bantuan software SPSS versi 21. Berdasarkan hasil uji F diketahui bahwa penyuluhan, konsultasi dan pengawasan secara bersama-sama berpengaruh signifikan terhadap kepatuhan Wajib Pajak badan. Sedangkan berdasarkan hasil uji t diketahui bahwa penyuluhan secara parsial berpengaruh signifikan terhadap kepatuhan Wajib Pajak badan, konsultasi secara parsial berpengaruh signifikan terhadap kepatuhan Wajib Pajak badan dan pengawasan secara parsial berpengaruh signifikan terhadap kepatuhan Wajib Pajak badan. Berdasarkan uji t diketahui pula bahwa variabel pengawasan menjadi variabel dominan dalam mempengaruhi kepatuhan Wajib Pajak badan di KPP Madya Malang. Kata Kunci: Penyuluhan, Kosultasi, Pengawasan, Kepatuhan Wajib Pajak Badan
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSITAS PERILAKU DALAM PENGGUNAAN SISTEM E-FILLING (Studi Kasus Atas Penyampaian Surat Pemberitahuan Pada Pendidik Dan Tenaga Kependidikan Di Fakultas Ilmu Administrasi Universitas Brawijaya)
No full textE-filling system is the modernization of taxation which use information technology that expected to ease the taxpayers in reporting the tax. The behavior intensity of the taxpayers is expected to increase effective of quality and time by using information technology. The purpose of this research is of the factors that influence the behavior intensity in using e-filling system case study of notice letter submission of educator and educator staff at Faculty of Administrative Science, Brawijaya University. The research type using Explanatory Reasearch. Primary data collection in this research used questionnaire and secondary data used record and document. The respondent is the personal taxpayer who reports the period SPT using e-filling in Faculty of Administrative Science Brawijaya University. The sample collection method used in this research is classified proportional random sampling. The data analysis used in this research is multiple linear regression analysis. Keyword : Technologi, Notification letter, E-filling system ABSTRACT Sistem e-filling merupakan modernisasi perpajakan dengan menggunakan teknologi informasi yang diharapkan dapat mempermudah wajib pajak untuk melaporkan pajak. Dengan penggunaan teknologi informasi dalam perpajakan diharapkan dapat meningkatkan intensitas perilaku, baik dari segi kualitas maupun waktu sehingga lebih efektif. Tujuan Penelitian, ialah untuk mengetahui faktor-faktor yang mempengaruhi intensitas perilaku dalam penggunaan sistem e-filling studi kasus atas penyampaian surat pemberitahuan pada pendidik dan tenaga kependidikan di Fakultas Ilmu Administrasi Universitas Brawijaya. Jenis penelitian yang digunakan dalam penelitian ini adalah Explanatory Research. Data yang digunakan dalam penelitian ini adalah data primer dengan menggunakan kuesioner dan data sekunder berupa arsip atau dokumen. Respondennya adalah wajib pajak orang pribadi yang melaporkan SPT menggunakan e-filling di lingkup Fakultas Ilmu Administrasi Universitas Brawijaya. Kata Kunci : Teknologi, Surat pemberitahuan, Sistem e-fillin
ANALISIS POTENSI SUBJEK PAJAK DAN KONTRIBUSI PAJAK ATAS PENGAMBILAN DAN PEMANFAATAN AIR TANAH DI KOTA BATU (Studi Tentang Kontribusi Pajak Atas Pengambilan dan Pemanfaatan Air Tanah Terhadap PAD Pada Dinas Pendapatan Daerah Kota Batu)
No full textThe research used here is descriptive research with qualitative approach. The aim of this research is to know the potency of groundwater tax which has not been recorded yet, to know the contribution of groundwater tax revenue to the revenue of region income in Kota Batu, and to know the implementation of Local Regulation of Groundwater. The data analysis used here is qualitative data analysis. Based on this research, there is groundwater tax subject, especially for hotel and entertainment which have not been recorded in The Regional Income Department of Batu. The contribution of groundwater tax revenue to the revenue of region income is in very poor category. The proper implementation model is implementation model by Edward, included of communication, resources, disposition, and bureaucratic structure. Those four variables of implementation model run well, but the increasing of resources variable, especially for human resources. Keywords: potency, contribution, implementation, groundwater tax, region income. ABSTRAK Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif dengan pendekatan kualitatif. Tujuan penelitian ini adalah untuk mengetahui potensi subjek pajak air tanah yang belum terdata, mengetahui kontribusi penerimaan pajak air tanah terhadap penerimaan Pendapatan Asli Daerah (PAD) Kota Batu, dan mengetahui implementasi Peraturan Daerah tentang Air Tanah. Analisis data yang digunakan dalam penelitian ini adalah analisis data kualitatif. Berdasarkan penelitian ini didapatkan hasil bahwa masih terdapat subjek pajak air tanah khususnya hotel dan hiburan yang belum masuk dalam data Dinas Pendapatan Daerah Kota Batu. Kontribusi penerimaan pajak air tanah terhadap Pendapatan Asli Daerah (PAD) tergolong dalam kategori sangat kurang. Model implementasi yang sesuai adalah model implementasi oleh Edward yang meliputi komunikasi, sumber daya, disposisi, dan struktur birokrasi. Keempat variabel model implementasi berjalan dengan baik, namun perlu adanya peningkatan dalam variabel sumber daya khususnya sumber daya manusia. Kata Kunci: potensi, kontribusi, implementasi, pajak air tanah, Pendapatan Asli Daerah (PAD)