Jurnal Mahasiswa Perpajakan
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ANALISIS PERHITUNGAN, PEMOTONGAN, PELAPORAN, dan PENYETORAN PAJAK PENGHASILAN (PPh) PASAL 21 ATAS KARYAWAN TETAP (Studi Kasus Pada PT. Sarah Ratu Samudera)
Get PDFPT. Sarah Ratu Samudera is a company that concern on forwading sector in Surabaya. PT. Sarah Ratu Samudera withholding Income Tax Article 21 every month over the employee. Problems experienced by the company often incorrectly calculating and reporting and late payment of Income Tax Article 21 payable. This research was conducted in PT. Sarah Ratu Samudera Surabaya. This study was conducted to see how the calculation mechanism, withholding, payment and reporting of Income Tax Article 21 above the regular employees using withholding tax system. The study was conducted by using descriptive methods and data collection technique using documentation and interviews. Calculation of Income Tax Article 21 PT. Sarah Sarah Samudera for income received on a regular full-time employees is correct, but PT. Sarah Ratu Samudera does not count the number of Income tax Article 21 for irregular income received by employees in, named THR. Mistakes made by the company in calculating Income Tax Article 21 payable in August and December 2013 will result the amount of taxes paid and reported not as it should be. Article 21 are paid and reported smaller. Keywords: Withholding of Income tax Article 21, Payment, Reportin
PENGARUH PAJAK ATAS KATEGORI LAPANGAN USAHA REAL ESTAT DAN PAJAK ATAS KATEGORI LAPANGAN USAHA PERDAGANGAN BESAR DAN ECERAN; REPARASI DAN PERAWATAN MOBIL DAN SEPEDA MOTOR TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BADUNG SELATAN
Get PDFReal Estate Sector Category and Tax on Wholesale and Retail Trade Business Sector Category; Car and Motorcycle Repair and Maintenance on Tax Revenue on Pratama Tax Office South Badung has the potential to provide a huge tax contributions on tax revenues at Pratama Tax Office South Badung. The purpose of the research to determine the significance of the tax effects of the two categories of the business sector to tax revenues on Pratama Tax Office South Badung. The design of the research is an explanatory quantitative approach. The results of this study indicate that: First, there is influence collectively (simultaneous) both independent variable that is tax on Real Estate Sector Category and Tax on Wholesale and Retail Trade Business Sector Category: Car and Motorcycle Repair and Maintenance. Second,there is a significant influence on each independent variable on the dependent variable which is receiving tax. Third,independent variable tax on real estate business category has a strong influence on tax revenue compared to the other independent variables. Keywords: Real Estate, Wholesale, Retail, Repair, Maintenance, Car, Motorcycle and tax revenu
PENGARUH PERSEPSI DAN MOTIVASI TERHADAP MINAT MAHASISWA PROGRAM STUDI PERPAJAKAN UNTUK BERKARIR DI BIDANG PERPAJAKAN (Studi pada mahasiswa Fakultas Ilmu Administrasi Universitas Brawijaya)
Get PDFThe income from tax sectors have the largest portion of state revenue, because the target of tax revenue also increase each year. The numbers of taxpayers are bigger than the number of tax officials, it needs to increase additional number of tax officials, both are from government or company. The additional of tax officials must be balanced with a professional attitude of tax official candidates, then the function of tax officials can be realized well. The purpose of this research is to understand the influence of simultaneously and partial of perception also motivation toward students’s interest of taxation department to have career in taxation field (study on students of the Faculty of Administrative Science of Brawijaya University). Kind of this research is descriptive research with quantitative method. The population in this research from taxation class students of 2010 till 2013. Technique sampling was using non-probability technique sampling and proportional stratified random sampling, with 90 people as respondent. Analysis method was using multiple linear regression analysis and descriptive statistic. Based on the results of simultaneous test, there were simultaneous influences between perception and motivation variables for students’s interest of taxation to have career in taxation field. The results of t test, there were partial influences on perception and motivation variables for students’s interest of taxation to have career in taxation field. Suggestions for the Faculty are to provide training of tax software programs, for examples zahir and e-SPT application. Suggestions for students are trying to know their capabilities and interests, and always following all of taxation training programs, in order to give another skill in taxation field. Keywords: Perception, Motivation, Interest, Taxation Caree
ANALISIS PEMOTONGAN PEMUNGUTAN PAJAK PENGHASILAN (PPh) SEBAGAI PEMENUHAN KEWAJIBAN WAJIB PAJAK PT BADAK NGL BONTANG
Get PDFThe oil and gas sector’s of tax revenue is one of more dominant sector in rather than other taxes. PT Badak NGL is a business entity engaged in the field of oil and gas by applying the process Witholding Tax for a partner company. This research is a descriptive research with a qualitative approach. Business processes are carried out by PT Badak NGL include business processes with shareholders, the Company partners and buyers of processed oil are China, Japan and Taiwan. Delayed that often occur in the payment of taxes due to partners who are late in submitting invoices to PT Badak NGL Bontang. PT Badak NGL Bontang should be more careful about budgeting so that no gap between the taxes paid by fees charged Keywords: Oil and gas sector, WitholdingTa
PENGARUH KUALITAS PELAYANAN, SOSIALISASI PERPAJAKAN DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK KENDARAAN BERMOTOR DI UNIT PELAKSANA TEKNIS DINAS PENDAPATAN PROVINSI JAWA TIMUR MALANG KOTA)
No full textHighly contribution of the local tax in local revenue shows that tax revenues is important. The factor that can be influences the increasing of tax revenue is taxpayers compliance which is the image of taxpayers fulfillment of the tax obligation level. Tax non-compliance can see in the tax arrears. Furthermore the research type is explanatory research which uses quantitative approach, with primary data collection uses a questionnaire that distributed directly to 100 motor vehicle taxpayers who registers at Integrated Service Unit of Revenue Department East Java Province Malang City. Sample is taken by accidental sampling technique. Data analysis for this research uses multiple linear regression analysis. The result of multiple linear regression analysis shows that the service quality, the socialization of taxation and the knowledge of taxation has a significant influence simultaneously and partially on the taxpayer compliance. Keywords: the service quality, the socialization of taxation, the knowledge of taxation, the taxpayer compliance ABSTRAK Tingginya kontribusi pajak daerah dalam Pendapatan Asli Daerah menunjukkan bahwa penerimaan pajak adalah penting. Salah satu faktor yang dapat mempengaruhi peningkatan penerimaan pajak adalah kepatuhan wajib pajak yang merupakan gambaran seberapa jauh tingkatan pemenuhan kewajiban perpajakan wajib pajak yang dapat dipengaruhi berbagai faktor. Ketidakpatuhan wajib pajak dapat dilihat dari tunggakan pajak yang ada. Penelitian ini termasuk dalam explanatory research yang menggunakan pendekatan kuantitatif, dengan data primer yang diperoleh menggunakan kuesioner yang disebarkan kepada 100 wajib pajak kendaraan bermotor yang terdaftar di Unit Pelaksana Teknis Dinas Pendapatan Provinsi Jawa Timur Malang Kota. Pengambilan sampel menggunakan teknik accidental sampling. Analisis data dalam penelitian ini adalah menggunakan analisis regresi linier berganda. Hasil analisis regresi linier berganda menunjukkan bahwa kualitas pelayanan, sosialisasi perpajakan dan pengetahuan perpajakan berpengaruh signifikan baik secara simultan maupun secara parsial terhadap kepatuhan wajib pajak. Kata kunci: kualitas pelayanan, sosialisasi perpajakan, pengetahuan perpajakan, kepatuhan wajib paja
EFEKTIVITAS PENERIMAAN PAJAK DAERAH (Studi Kasus Pajak Hotel dan Pajak Restoran Kota Malang)
No full textLocal taxes revenue are one source of local revenue for financing development. The implementation of local taxes revenue based on regulation owned. Hotel and restaurant taxes are type of local taxes revenue. The purpose of this research are to find the extent of efectiveness and growth rate of the hotel, restaurant taxes in Malang City, and the cotribution given from hotel and restaurant taxes against taxes of the regions and local revenue. This research uses descriptive research. The result of this research showes the average effectiveness of hotel tax amounted 146,01% with growth rate average 45,87%. The average effectiveness of restaurant tax amounted 111,83% with growth rate average 19,31% for 2011-2014. Based on that, Department of local revenue in Malang City should make a calculation of potential taxes to optimized the tax target and revenue in Malang city. Keyword : Hotel and Restaurant Tax, New Public Service, Effectiveness, Growth Rate ABSTRAK Pajak daerah merupakan salah satu sumber Pendapatan Asli Daerah (PAD) dalam membiayai pembangunan daerah. Pelaksanaan pemungutan pajak daerah berdasarkan peraturan daerah yang dimiliki masing-masing daerah. Pajak hotel dan pajak restoran merupakan jenis dari pajak daerah.Tujuan penelitian ini untuk mengetahui efektivitas dan laju pertumbuhan pajak hotel dan pajak restoran serta kontribusi yang diberikan pajak hotel dan pajak restoran terhadap pajak daerah dan pedapatan asli daerah. Metode penelitian yang digunakan adalah metode deskriptif dengan data kualitatif yang berasal dari laporan target dan realisasi penerimaan pajak daerah tahun anggaran 2011-2014 serta laporan penerimaan pendapatan asli daerah tahun anggaran 2011-2014 dari Dinas Pendapatan Daerah Kota Malang. Hasil penelitian ini menunjukkan bahwa rata-rata efektivitas pajak hotel 146,01%. Rata-rata efektivitas pajak restoran 111,83%. Dinas Pendapatan Daerah Kota Malang seharusnya melakukan perhitungan potensi untuk dapat mengoptimalkan target yang ditetapkan. Kata Kunci : Pelayanan Publik, Efektivitas, Laju Pertumbuhan, Pajak Hotel, Pajak Restora
INTENSIFIKASI PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (Studi Pada Dinas Pendapatan Daerah Kota Batu)
No full textResearch type is qualitative descriptive approach. Data source derives from primary and secondary data.Result of research indicates that the implementation of intensification by Local Income Official of Batu City is consisting of several activities such as: the increase of human resource knowledge, the conduct of supervision, and the socialization. This implementation is influenced by the supporting and constraining factors. The supporting factors are: the presence of law based for the implementation of BPHTB collection, the availability of structure and infrastructure supporting the implementation of BPHTB collection, and the field officers who understand the region of Batu City. However, several factors are constraining the implementation of intensification of BPHTB collection, such as tax payers who request for relieve and reduction of the indebted tax and the lower NJOP rate. The contribution of BPHTB to PAD from year to year has been increasing. This increase cannot be separated from the effort of Local Income Official of Batu City to implement the intensification of BPHTB collection which then impacts the realization of BPHTB revenue that exceeds the predetermined target, and therefore, it will influence toward the increasing contribution of BPHTB to PAD of Batu City. Keywords: PAD, BPHTB, Intensification ABSTRAK Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kualitatif. Sumber data yang digunakan berasal dari data primer dan data sekunder. Hasil penelitian yang diperoleh menunjukkan bahwa pelaksanaan intensifikasi yang dilakukan oleh Dinas Pendapatan Daerah Kota Batu terdiri dari peningkatan pengetahuan Sumber Daya Manusia, pelaksanaan pengawasan, dan Sosialisasi. Sementara pada implementasinya terdapat faktor pendukung dan penghambat yang mempengaruhi. Faktor pendukung tersebut terdiri dari adanya landasan hukum dalam pelaksanaan pemungutan BPHTB, tersedianya sarana dan prasarana yang menunjang pelaksanaan pemungutan BPHTB, petugas peneliti lapangan yang sudah paham wilayah Kota Batu. Di sisi lain juga terdapat faktor penghambat yang mempengaruhi pelaksanaan intensifikasi pemungutan BPHTB, diantaranya adalah : wajib pajak berusaha meringankan dan memperkecil jumlah pajak yang terutang, dan rendahnya nilai NJOP. Kontribusi BPHTB terhadap PAD dari tahun ke tahun telah menunjukkan peningkatan. Peningkatan tersebut tidak terlepas dari upaya dari Dispenda Kota Batu dalam melaksanakan upaya intensifikasi pemungutan BPHTB yang berdampak pada realisasi penerimaan BPHTB yang melebihi target yang telah ditentukan yang juga berdampak pada meningkatnya kontribusi BPHTB terhadap PAD Kota Batu. Kata kunci: PAD, BPHTB, Intensifikas
ANALISIS EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT PAKSA DALAM MENINGKATKAN PENERIMAAN PAJAK (Studi pada KPP Pratama Malang Selatan Tahun 2012-2014)
No full textThis research is based on the tax collection action which is one element of law enforcement (enforcement) in the field of taxation that where the purpose of billing itself is to improve taxpayer compliance with the compliance course is expected to secure or even more can improve the reception from the tax sector. Currently it can be seen that the forced tax collection by letter still needs to be improved in order to achieve maximum results. Inspection and collection of taxes is the intensification of tax revenue. The purpose of this study is to determine the effectiveness of the implementation of tax collection and a forced letter to determine the contribution of forced tax collection by letter. The findings in this study is the effectiveness of tax collection forced letter during the period 2012-2014 the average can be categorized less effective and ineffective. The contribution of tax collection forced letter to tax revenues shows that contributions made from the realization of tax collection by using a forced letter is low. Keywords: Law enforcement, forced letter, tax collection, tax audit and tax revenue ABSTRAK Penelitian ini didasari atas tindakan penagihan pajak yang merupakan salah satu elemen dari law enforcement (penegakan hukum) di bidang perpajakan yang dimana tujuan dari penagihan itu sendiri adalah untuk meningkatkan kepatuhan wajib pajak yang tentu saja dengan kepatuhan tersebut diharapkan dapat mengamankan terlebih lagi dapat meningkatkan penerimaan dari sektor pajak. saat ini dapat dilihat bahwa penagihan pajak dengan surat paksa masih perlu ditingkatkan agar mencapai hasil yang maksimal. Pemeriksaan dan penagihan pajak adalah upaya intensifikasi penerimaan pajak. Tujuan dari penelitian ini adalah untuk mengetahui tingkat efektivitas pelaksanaan penagihan dengan surat paksa terhadap penerimaan pajak. Temuan dalam penelitian ini adalah efektivitas penagihan pajak dengan surat paksa selama kurun waktu 2012-2014 rata-rata dapat dikategorikan kurang efektif dan tidak efektif. Kontribusi penagihan pajak dengan surat paksa terhadap penerimaan pajak memperlihatkan bahwa kontribusi yang diberikan dari realisasi penagihan pajak dengan menggunakan surat paksa tergolong rendah. Kata kunci : Law enforcement, surat paksa, penagihan pajak, pemeriksaan pajak dan penerimaan paja
PENGARUH KUALITAS E-TAX TERHADAP KUALITAS PELAYANAN DAN KEPATUHAN WAJIB PAJAK (Studi atas Wajib Pajak Pada Dinas Pendapatan Daerah Kota Malang)
No full textThis research aim is to explaining the quality e-tax influence on the quality of service. The quality of e-tax influence against compliance taxpayers and influence the quality of the service for compliance taxpayers in Dinas Pendapatan Daerah Kota Malang. This is quantitative research,a source of data is collected from primary and secondary data by questionnaire spreading and documentation. Analysis used is descriptive and inferential. The result indicates that the variable quality of e-tax influential significantly on variables service quality the revenue office, evidenced by the value of the coefficients of 0,641 beta and value of a sig of 0,000 (0,000<0,05). Variable e-tax against the quality of obedience is obligatory taxes also affected significantly with a value of as much as the coefficients beta 0,466 and value of sig0,003 ( 0,003 < 0.05 ), in a similar way with a variable service quality the revenue office also affected as much as 0,339 and value of 0,024 sig ( 0,024<0,05). The advice for Dinas Pendapatan Daerah Kota Malang can understand the needsof taxpayers so the service provided will be optimally and more accepted. For taxpayers must abide by tax regulations so as not get the sanctionto be burdensome taxpayers itself. Keyword : e-Tax, The quality of service, Compliance of taxpayer ABSTRAK Penelitian ini bertujuan untuk menjelaskan pengaruh kualitas e-Tax terhadap kualitas pelayanan.pengaruh kualitas e-Tax terhadap kepatuhan wajib pajak dan pengaruh kualitas pelayanan terhadap kepatuhan wajib pajak pada Dinas Pendapatan Daerah Kota Malang. Penelitian ini merupakan penelitian kuantitatif, sumber data diperoleh dari data primer dan data sekunder dengan metode menyebarkan kuesioner serta mencatat dokumentasi. Analisis yang digunakan adalah analisis Deskriptif dan Analisis Inferensial. Hasil dari penelitian ini menunjukkan bahwa variabel Kualitas e-Tax berpengaruh secara signifikan terhadap variabel kualitas Pelayanan Dinas Pendapatan, dibuktikan dengan nilai koefisien beta sebesar 0,641 dan nilai sig sebesar 0,000 (0,000<0,05). Variabel Kualitas e-Tax terhadap Kepatuhan Wajib Pajak juga berpengaruh secara signifikan dengan nilai koefisien beta sebesar 0,466 dan nilai sig 0,003 (0,003<0,05), sama halnya dengan variabel kualitas Pelayanan Dinas Pendapatan juga berpengaruh sebesar 0,339 dan nilai sig 0,024 (0,024<0,05). Saran bagi Dinas Pendapatan Daerah Kota Malang agar dapat memahami kebutuhan wajib pajak dalam melakukan pelayanan sehingga pelayanan yang diberikan akan lebih optimal. Bagi wajib pajak juga harus selalu patuh terhadap peraturan perpajakan agar tidak mendapatkan sanksi/denda yang akan memberatkan wajib pajak itu sendiri. Kata Kunci : e-Tax, Kualitas Pelayanan, Kepatuhan Wajib Paja
EFEKTIVITAS KEGIATAN EKSTENSIFIKASI PERPAJAKAN DALAM UPAYA MENINGKATKAN PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI (Studi pada Kantor Pelayanan Pajak Pratama Malang Selatan)
Get PDFCommunity awareness to meet the subjective and objective requirements of self-registration as taxpayer is still low. Number of personal taxpayers listed at KPP Pratama of South Malang has been quite huge. The revenue of Personal Income Tax (PPh OP) must be high if all personal taxpayers are registered their tax obligation based on tax regulation. This research is therefore aimed to measure the effectiveness of extensification activity to increase the revenue of PPh OP. Research type is qualitative. Result of research indicates that extensification activity can increase the number of personal taxpayer from 2011 to 2014. The increasing number of personal taxpayers has been followed by the increasing realization of the revenue from registered PPh OP, but in 2014, the realization of the revenue from the registered PPh OP is reducing due to the effect of Government Regulation No.46/2013 which induces the fact that the realization of PPh OP revenue and its transfer into PPh revenue are considered as final. Extensification activity at KPP Pratama of South Malang is not effective. In 2014, tax extensification activity at KPP Pratama of South Malang is quite effective through Letter of Appeal. Keyword: Taxpayer, New Personal Taxpayer, Registered Personal Taxpayer ABSTRAK Kesadaran masyarakat yang telah memenuhi syarat subjektif dan objektif dalam mendaftarkan diri sebagai wajib pajak masih rendah. Semakin banyak wajib pajak orang pribadi terdaftar di KPP Pratama Malang Selatan maka akan meningkatkan penerimaan Pajak Penghasilan Orang Pribadi (PPh OP) dengan syarat semua wajib pajak orang pribadi terdaftar melakukan kewajiban perpajakan sesuai dengan peraturan perpajakan. Atas dasar itulah dilakukan penelitian yang bertujuan untuk mengukur efektivitas kegiatan ekstensifikasi dalam meningkatkan penerimaan PPh OP. Penelitian yang digunakan adalah penelitian kualitatif. Hasil penelitian ini menunjukkan bahwa kegiatan ekstensifikasi mampu meningkatkan jumlah wajib pajak orang pribadi dari tahun 2011 hingga tahun 2014. Meningkatnya jumlah wajib pajak orang pribadi terdaftar diikuti dengan meningkatnya realisasi penerimaan PPh OP Terdaftar, namun tahun 2014 realisasi penerimaan PPh OP Terdaftar mengalami penurunan dikarenakan berlakunya PP Nomor 46 tahun 2013 menyebabkan realisasi penerimaan PPh OP dialihkan ke penerimaan PPh bersifat final. Kegiatan ekstensifikasi yang dilakukan KPP Pratama Malang Selatan dikatakan masih kurang efektif. Pada tahun 2014 kegiatan ekstensifikasi perpajakan di KPP Pratama Malang Selatan cukup efektif melalui Surat Imbauan. Kata kunci: Wajib Pajak, Wajib Pajak Orang Pribadi Baru, Wajib Pajak Orang Pribadi Terdafta