Jurnal Mahasiswa Perpajakan
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PENGARUH PENGETAHUAN, KESADARAN, DAN KEPUASAN WAJIB PAJAK TERHADAP KEBERHASILAN PENERIMAAN PAJAK BUMI DAN BANGUNAN PEDESAAN/PERKOTAAN (Studi Pada Wajib Pajak Pbb-P2 Di Kecamatan Talun Kabupaten Blitar)
No full textThere are four main element of taxation success: Tax Law, Tax Administration, Tax Policy and Tax Payer. Tax payer is the uncontrollable element for fiscus because each other have any character which is determine for increasing success the tax revenue especially land and building tax rural-urban village (PBB-P2). This research aims to test empirically and describe the effect of taxpayer’s knowledge, taxpayer’s consciousness, and taxpayer’s satisfaction towards the success of revenue from PBB-P2 and also to find the dominant variable. The type of research used is quantitative approach.The research is conducted by survey method to the taxpayers from land and building tax rural-urban sectors (PBB-P2) at Talun district of Blitar regency, which is obtained in proportional sampling. Data collection method used questionnaires, and further data are analyzed using multiple regression analysis. The results of this research prove that each variables consist of taxpayer’s knowledge, taxpayer’s consciouseness, taxpayer’s satisfaction have a positive and significant impact on the success of tax revenue from PBB-P2, both partial and collective. Variable taxpayer’s satisfaction provides the greatest influence/dominant because it has the greatest value of beta. Keywords: Taxpayer’s Knowledge, Taxpayaer’s Consciciousness, Taxpayer’s Satisfaction, TheSuccess of Revenue from Land and Building Tax Rural-Urban Sectors (PBB-P2) ABSTRAK Ada empat elemen penting dalam keberhasilan perpajakan yaitu hukum pajak, administrasi pajak, kebijakan pajak, dan wajib pajak. Wajib pajak adalah elemen yang relatif tidak terkontrol bagi fiskus karena setiap wajib pajak memiliki karakteristik yang berbeda-beda yang dapat menentukan keberhasilan penerimaan pajak khususnya PBB-P2. Penelitian ini bertujuan untuk menguji dan menjelaskan Pengaruh Pengetahuan, Kesadaran dan Kepuasan Wajib Pajak Terhadap Keberhasilan Penerimaan Pajak Bumi dan Bangunan Pedesaaan/Perkotaan dan mengetahui variabel dominan. Penelitian ini menggunakan pendekatan kuantitatif. Penelitian ini menggunakan metode survey kepada wajib pajak PBB-P2 di Kecamatan Talun Kabupaten Blitar dengan teknik pengambilan sampel proporsional. Alat pengumpul data adalah kuesioner, selanjutnya data dianalisa menggunakan regresi linier berganda. Hasil penelitian menghasilkan bahwa masing-masing variabel yang terdiri dari Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, dan Kepuasan Wajib Pajak mempunyai pengaruh positif signifikan terhadap Variabel Keberhasilan Penerimaan Pajak Bumi dan Bangunan Pedesaan/Perkotaan secara parsial dan bersama-sama. Variabel Kepuasan Wajib Pajak mempunyai pengaruh terbesar/dominan karena mempunyai nilai beta paling besar. Kata Kunci: Pengetahuan, Kesadaran, Kepuasan Wajib Pajak, Keberhasilan Penerimaan PBB-P
STRATEGI PENINGKATAN PENERIMAAN PAJAK RESTORAN DALAM MENINGKATKAN PENERIMAAN PAJAK DAERAH KOTA MALANG (Studi Kasus Pada Dinas Pendapatan Daerah Kota Malang)
No full textRegional tax is local revenue which is levied by government of Malang according to Malang Regional Regulation number 16 in 2010 about regional taxes. Regional tax in Malang City is the biggest contributor of the total amount of regional revenue. One of the biggest potential taxes revenue is from restaurant taxes by quantity of taxpayers in a number of 549 in 2014. This study uses descriptive research type with qualitative approach. The result of this study are Dispenda’s strategy in increasing restaurant tax revenue is by intensification and extension program. Intensification program includes Dispenda’s quality service improvement, monitoring acceptance restaurant tax, and e-tax. Extension program includes restaurant tax revenue target improvement, socialization towards taxpayers, field implementation unit (UPL), and relationship to related parties as an effort of restaurant tax revenue improvement. Keywords: Strategy, Strategy in Increasing Restaurant Tax Revenue. Abstrak Pajak daerah merupakan penerimaan daerah yang dipungut oleh pemerintah Kota malang sesuai dengan Peraturan Daerah Kota Malang Nomor 16 tahun 2010 tentang pajak daerah. Pajak daerah di Kota Malang merupakan penyumbang terbesar dari total peneriman daerah. Salah satu penerimaan pajak yang sangat besar potensinya adalah pajak restoran dengan jumlah wajib pajak sebesar 549 di tahun 2014. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kualitatif. Hasil penelitian adalah strategi Dispenda dalam meningkatkan penerimaan pajak restoran adalah dengan program intensifikasi dan program ekstensifikasi. Program intensifikasi meliputi perbaikan kualitas pelayanan Dispenda, pengawasan penerimaan pajak restoran, E-Tax. Progam ekstensifikasi meliputi peningkatan target penerimaan pajak restoran, sosialisasi kepada wajib pajak, Unit Pelaksana Lapangan (UPL), kerja sama dengan pihak-pihak terkait sebagai upaya peningkatan penerimaan pajak restoran. Kata Kunci: Strategi, Strategi Peningkatan Penerimaan Pajak Restora
PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA MALANG)
No full textCountry development or which is commonly known as national development that is basically done by all people and central government as well as local government altogether. In that process, government needs funds to finance national cost which is gradually increasing. It is gained by utilizing all natural resources which come from its own country without having to depend on other countries. This means that the national cost has to be financed from national income, which in this case comes from tax revenue. The objective of this research is to measure the effect of taxpayer awareness variable, knowledge of tax, and tax penalty towards taxpayer compliance. This research uses explanatory research method. The sample of this research is taken by using insidental sampling technique. Data collection method is done by spreading questionnaire to 100 vehicle taxpayers in Malang. In analyzing the data, this research uses descriptive analysis and multiple linear regression analysis method. The result of multiple linear regression analysis shows that the awareness of taxpayer, knowledge of tax, and tax penalty are influential towards taxpayer compliance. Keywords: Taxpayer, Tax Revenue, Vehicle, Compliance ABSTRAK Pembangunan negara atau lebih dikenal dengan pembangunan nasional pada dasarnya dilakukan serentak oleh seluruh masyarakat dan tentunya pemerintah baik pemerintah pusat maupun pemerintah daerah. Dalam proses pembangunan tersebut pemerintah memerlukan dana untuk membiayai pembelanjaan negara yang semakin lama semakin bertambah besar. Penerimaan negara tersebut dapat diperoleh dari segenap potensi sumber daya yang berasal dari dalam negeri tanpa harus bergantung dengan bantuan atau pinjaman luar negeri. Hal ini berarti bahwa semua pembelanjaan negara harus dibiayai dari pendapatan negara, dalam hal ini adalah penerimaan pajak. Tujuan dalam penelitian ini adalah untuk mengetahui sejauh mana pengaruh variabel kesadaran wajib pajak, pengetahuan pajak dan sanksi pajak terhadap kepatuhan wajib pajak. Metode yang digunakan dalam penelitian ini adalah explanatory research. Pengambilan sampel dalam penelitian ini menggunakan teknik insidental sampling. Metode pengumpulan data dilakukan dengan menyebarkan kuisioner kepada 100 orang wajib pajak kendaraan bermotor di Kota Malang. Teknik analisis data yang digunakan yaitu analisis statistik deskriptif dan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa variabel kesadaran wajib pajak, pengetahuan pajak, dan sanksi pajak mempunyai pengaruh yang signifikan terhadap kepatuhan wajib pajak kendaraan bermotor di Kota Malang. Kata Kunci: Wajib Pajak, Penerimaan Pajak, Kendaraan Bermotor, Kepatuha
ANALISIS PENERAPAN LAYANAN PENDAFTARAN NOMOR POKOK WAJIB PAJAK ORANG PRIBADI SECARA E-REGISTRATION (Studi Pada Kantor Pelayanan Pajak Pratama Surabaya Wonocolo)
Full text linkThis research aims to know and describe the process of implementation and the result of implementation individual taxpayer identification number registration service with e-registration that is done by pratama surabaya tax service office.The kind of research that was used a descriptive. The results of the research have been process of implementation individual taxpayer identification number registration service through e-registration by pratama surabaya tax service office has been good and match with SE-20/PJ/2013. It is proved with increasing the taxpayer and the user electronic registration service with e-registration each years with the contribution realization increase each years. Obstacles that arose from the implementation of this program are user’s are depended to the system and connecting of internet, the number of human resources and the level of understanding about taxpayer while supporter factor come from surabaya government, the citizens awareness and time efficiency that is nedeed. Keyword : Taxpayer Identification Number Registration, E-Registration Abstrak Penelitian ini bertujuan untuk mengetahui dan menggambarkan proses penerapan dan hasil penerapan layanan pendaftaran nomor pokok wajib pajak orang pribadi secara e-registration pada kantor pelayanan pajak pratama surabaya wonocolo. Jenis penelitian yang digunakan adalah penelitian deskriptif. Hasil penelitian menemukan bahwa proses penerapan layanan pendaftaran nomor pokok wajib pajak orang pribadi secara e-registration yang diterapkan oleh kantor pelayanan pajak pratama surabaya Wonocolo telah berjalan dengan baik dan sesuai dengan ketentuan SE-20/PJ/2013. Terbukti dengan meningkatnya jumlah wajib pajak terdaftar dan pengguna layanan e-registration dari tahun ke tahun dengan tingkat kontribusi dari tahun ke tahun yang terus membaik. Hambatan yang muncul adalah ketergantungan sistem dan koneksi internet, jumlah sumber daya manusia, dan tingkat pemahaman wajib pajak. Sedangkan faktor pendukung dari penerapan layanan ini adalah dukungan pemerintah Kota Surabaya, kesadaran masyarakat dan efisiensi waktu. Kata Kunci : Nomor Pokok Wajib Pajak, E-Registratio
PERAN DINAS PENDAPATAN DAERAH KOTA BATU DALAM UPAYA PENINGKATAN PAJAK HIBURAN
No full textRegional autonomy gives freedom to local government to arrange their own territory, which it is related to the financing of local governments through tax revenue. In the process local government gives the authorize of entertainment tax revenue to Local Revenue Offices to levy entertainment tax revenue. The purpose of this research is to know the role from Local Revenue Offices of Batu, East Java in the effort to in terms of entertainment tax increase in extensification and intensification. Local Revenue Offices of Batu, East Java is improve the entertainment tax revenue through intensification and extensification entertainment tax on voting generally runs well though with some of the obstacles in the process of voting. This research used descriptive research methods with qualitative approaches. Keywords: Department of Revenue, Batu city, Entertainment Tax, extensification and intensification Abstrak Otonomi daerah memberikan kebebasan kepada pemerintah daerah untuk mengatur daerahnya, salah satunya berkaitan dengan pembiayaan pemerintah daerah melalui penerimaan pajak hiburan. Dalam proses penerimaan pajak hiburan pemerintah daerah memberikan kewenangan kepada Dinas Pendapatan Daerah untuk memungut hasil penerimaan pajak hiburan. Tujuan penelitian ini adalah untuk mengetahui peran Dinas Pendapatan Daerah Kota Batu dalam upaya peningkatan pajak hiburan dari segi ekstensifikasi dan intensifikasi. Upaya yang dilakukan Dinas Pendapatan Kota Batu dalam rangka meningkatkan penerimaan pajak hiburan melalui intensifikasi dan ekstensifikasi pemungutan pajak hiburan pada umumnya berjalan dengan baik meski dengan beberapa hambatan dalam proses pemungutan. Penelitian ini menggunakan metode penelitian deskriptif dengan pendekatan kualitatif. Kata Kunci: Peran, Dinas Pendapatan Daerah, Kota Batu, Pajak Hiburan, ekstensifikasi dan intensifikas
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL BAGI PENERIMAAN PENDAPATAN ASLI DAERAH DI KABUPATEN MALANG (Studi pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Daerah Kabupaten Malang)
Full text linkThis study is conducted to determine the implementation of the collection, as well as the effectiveness of any factors that can determine the effectiveness and contribution of the hotel tax for local taxes and locally generated revenue (PAD). This type of research is descriptive qualitative approach. Source of data used are primary data that do an interview to the billing section of the DPPKA District Malang and secondary data in the form of archives and official documents are owned by the DPPKA Districk Malang. These results indicate that the implementation of tax collection in Malang is in conformity with the existing regulations but still there are taxpayers who do not comply. Effectiveness of the tax revenue of the top hotels in 2011 and the lowest tax revenue in 2014. The average effectiveness of 134.38% belonging to a highly effective criteria. As for the most determining factor is the owner of the hotel as the taxpayer. Contributing the highest hotel tax revenues in 2013 amounted to 1, 37% while the lowest revenues in 2014 amounted to 1.07%, It is proved that the contribution rate of the hotel tax for local taxes is very less. Key word: Effectiveness, Contribution, Hotel Tax, PAD ABSTRAK Penelitian ini dilakukan untuk mengetahui pelaksanaan pemungutan, tingkat efektivitas beserta faktor-faktor saja yang dapat menentukan efektivitas, dan kontribusi pajak hotel bagi pajak daerah dan Pendapatan Asli Daerah (PAD). Jenis penelitian yang digunakan yaitu penelitian deskriptif pendekatan kualitatif. Sumber data yang digunakan adalah data primer yaitu melakukan wawancara kepada seksi penagihan DPPKA Kabupaten Malang dan data sekunder yaitu berupa arsip dan dokumen resmi yang dimiliki DPPKA Kabupaten Malang. Hasil penelitian ini menunjukan bahwa pelaksanaan pemungutan pajak hotel di Kabupaten Malang sudah sesuai dengan peraturan yang ada akan tetapi masih ada wajib pajak yang tidak patuh. Efektivitas penerimaan pajak hotel tertinggi pada tahun 2011 dan terendah pada tahun 2014. Rata-rata efektivitas sebesar 134,38% yang tergolong dalam kriteria sangat efektif. Adapun faktor tersebut yang paling menentukan adalah pemilik hotel sebagai wajib pajak. Kontribusi penerimaan pajak hotel tertinggi pada tahun 2013 sebesar 1,37% sedangkan penerimaan terendah pada tahun 2014 sebesar 1,07%, hal tersebut membuktikan bahwa tingkat kontribusi pajak hotel bagi pajak daeerah sangat kurang. Kata Kunci: Efektivitas, Kontribusi, Pajak Hotel, PA
PENGARUH PEMAHAMAN WAJIB PAJAK TERHADAP PEMUNGUTAN PAJAK HOTEL ATAS RUMAH KOS (Studi Pada Wajib Pajak Terdaftar Di Dinas Pendapatan Daerah Kota Malang)
No full textA good understanding of taxpayers toward the self assessment system, maximum performance result will occur if the taxpayers understood exactly how the system of Self Assessment. The purpose of this study was to determine the effect of allowing a taxpayers understanding of the principle in self assessment indicator system (counting, taking into account, deposit and reporting of tax obligations) to the top of hotel tax impose Boarding House where polling used indicator principles stated by Adam Smith (Principle Efficiency, Convenience of Payment principle, Principle of Certainty and Equality Principle) and determine the factors that influence the level of understanding regarding the collection of taxes Taxpayer House Hotel on Boarding House. Based on the results of t-test, variable understanding of Taxpayers has the Sig. t of 0.000 or Sig t <5% (0.000 <0.05) and t> t table (23.972> 1.668) in partial understanding of the taxpayers a significant effect on the collection of hotel tax on Boarding House. Keywords: Understanding Taxpayers, Tax Collection Hotel on Boarding House ABSTRAK Pemahaman yang baik tentang wajib pajak terhadap sistem self assessment, hasil kinerja maksimum akan terjadi jika wajib pajak memahami persis bagaimana sistem Self Assessment. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pemahaman wajib pajak yang memakai indikator dari prinsip self assessment system (menghitung, memperhitungkan, membayar dan pelaporan kewajiban pajak) terhadap pemungutan pajak hotel atas rumah kos di mana memakai indikator prinsip yang dikemukakan oleh Adam Smith (prinsip efisiensi, prinsip kenyamanan dalam membayar, prinsip kepastian hukum dan prinsip kesetaraan) dan mengetahui faktor-faktor yang mempengaruhi tingkat pemahaman mengenai pemungutan Pajak Hotel atas Rumah Kos. Berdasarkan hasil uji t, pemahaman variabel Wajib Pajak memiliki Sig. t sebesar 0,000 atau Sig t <5% (0,000 <0,05) dan t> t tabel (23,972> 1,668) dimana pemahaman Wajib Pajak berpengaruh signifikan terhadap pemungutan Pajak Hotel atas Rumah Kos. Kata Kunci: Pemahaman Wajib Pajak, Pemungutan Pajak Hotel atas Rumah Ko
Analisis Peningkatan Kepatuhan Wajib Pajak Sebelum dan Sesudah Penerapan Modernisasi Administrasi Perpajakan (Studi Pada Kantor Pelayanan Pajak Pratama se Malang Raya)
Full text linkThe modernization of tax administration is the product of the existence of tax reform that has been, was being and keep rolling on. The modernization of the tax administration is expected to increase voluntary compliance of Taxpayers since the enactment of the Self Assessment System has been requiring the Taxpayers do their own tax obligations. Taxpayer compliance is a critical issue on which the existence of a voluntary Taxpayer compliance is a major key that can make successful the Self Assessment System. There are two kinds of tax compliance, formal and material. In addition, with the voluntary compliance, can increase high government revenue of the taxation sector. This research was conducted in March 2014 in KPP Pratama Malang Selatan, KPP Pratama Malang Utara, KPP Pratama Singosari, and KPP Pratama Kepanjen, by spreading questionnaires to Taxpayers non employee. Sample was taken by purposive sampling method there were 99 respondents. The answer is measured with a Likert scale. The data obtained were analyzed using Paired samples t test. Results of analysis showed there are increase significant differences in formal compliance, material compliance, and compliance variable before and after implementation of the modernization tax administration. Keywords: Compliance, Formal Compliance, Material Compliance, Modernization of Tax Administration, Paired Sample t Tes
ANALISIS PENERAPAN MEKANISME PENOMORAN FAKTUR PAJAK SEBAGAI UPAYA PENINGKATAN PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi Pada Kantor Pelayanan Pajak Madya Malang)
Full text linkValue Added Tax (VAT) is one kind of tax that becoming main tax for Government. There many kind of case that becoming obstacle to gain VAT Revenue. Most of the cases is using the operandi modus for fictitious tax invoice. As preventive action, Direktorat Jenderal Pajak (DJP) issued new regulations PER-24/PJ/2012. If the Taxpayer had a full right for numbering their tax invoices, then DJP would have a full right to give a number for VAT Invoices. The result of this study showed that the application of numbering tax invoices mechanism in Tax Office Madya Malang is properly correct with the regulation. There are significant result that the amount of National Fictitious Tax invoices and the amount of loss because Fictitious Tax invoices is decrease. Meanwhile, There's still happened Fictitious Tax invoices so that make loss in term of gaining VAT revenue, even tough there's still happened on that case. Fortunately, the amount of Taxpayer who is indicated use Multiple Tax Invoices is decrease . The loss is decrease which is caused tax invoices that multiple indicated make the revenue of VAT Revenue in Tax Office Madya Malang is increase. The target achievement rate of VAT revenues is fluctuated. The contribution is increase after Tax Office used numbering mechanism. Keywords : Numbering Mechanism, Fictitious Tax Invoices, Multiple Tax Invoices, Value Added Ta
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BATU
Full text linkThis research is motivated because the tax administration system modernization efforts undertaken by the Directorate General of Taxation is the current omzet limit changes for the Taxable Enterprises inaugural from Rp 600.000.000,- to Rp 4,8 billion. with a change in that omzet limit, the number of Taxable Enterprises in Indonesia be on the wane. The purpose of this study to investigate the effect of variables modernization of tax administration on tax compliance partially and simultaneousl. This research used in quantitative research and the type of research is explanatory research. This study used a questionnaire as a means of collecting data with a sample of Taxable Enterprises were enrolled in the KPP Pratama Batu with sample method used nonprobability sampling by purposive sampling technique. Result of the research of t-test, it is known that changes in the organizational structure and the implementation of service significantly influence taxpayer compliance. While the development of information technology and the code of conduct employee has no effect and no significant effect on tax compliance. The results of the F test it is known that the independent variables consisting of changes in the organizational structure, implementation services, the development of information technology and the code of ethics of employees significantly affect the dependent variable is tax compliance. Keyword : Modernization, Taxpayer Complianc