Jurnal Mahasiswa Perpajakan
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PENERAPAN STRATEGI PERENCANAAN PAJAK ( TAX PLANNING ) DALAM UPAYA PENGHEMATAN PAJAK PENGHASILAN (Studi pada PT. BPR Tulus Puji Rejeki, Kediri)
Get PDFThis research is about tax planning strategies of PT. BPR Tulus Puji Rejeki.in order to save income Tax and save the other taxes that should be paid. This research used the descriptive-qualitative to describe method by revealed the condition of profit and financial lost report in that the company based on fact. Then it processed into data which it would be analized so taht produced conclusion. PT BPR Tulus Puji Rejeki engaged in the business services set by Bank Indonesia and had a special tax treatment.This study proved that, tax planning can optimal profit after tax by using different method for depresiasi. PT BPR Tulus Puji Rejeki used the decline methode before, however the reseacher used the straight line method and it could prove can be save tax Rp. 20.777.963. Then reseacher used the gross up method to calculate PPh 21 for employee could save tax PPh 21 Rp. 8.219.600. The tax planning for PT BPR Tulus Puji Rejeki could save tax in 2013 Rp. 8.059.049. Keyword: Income Tax, Tax Planning, Tax Saving
EVALUASI PELAKSANAAN PENGAWASAN PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) ATAS KEGIATAN MEMBANGUN SENDIRI (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Batu)
Get PDFThe Potency of Value Added Tax (VAT) of Buliding by Self Effort in Batu is big enough seen from enhancement of Batu City investment on 2013so it is necessary to evaluate the Admission control to increase VAT acceptance on Building by Self Effort in Pratama Tax Office Batu. The purpose of this study is to find out the plot of admission control based on Building by Self Effort in Pratama Tax Office and to find out the evaluation of acceptance admission control based on Building by Self Effort in Pratama Tax Office. First to analyzing VAT admission control of VAT of Building bySelf Effort and Second to analyzing the acceptance based on Building by self effort. The design on this study is descriptive qualitative. The result of the study indicate that the VAT supervision on Building by Self Effort is approriate to minister of finance regualtion No. 163/PMK/03/2012. VAT admission on Building by Self Effort on 2011-2013 has small contribution which is under 10%. Therefore, Pratama Tax Office Batu should maximize the supervision to increase the acceptance. Keywords : Value Added Tax, Value Added Tax of Building By Self Effort, Admission Control, Acceptance on Building by Self Effor
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK DALAM MERESPON SURAT HIMBAUAN TERHADAP KEPATUHAN PENYAMPAIAN SURAT PEMBERITAHUAN (SPT) TAHUNAN (Studi Pada Kantor Pelayanan Pajak Pratama Batu)
Get PDFA kind of law enforcement in taxation is the appeal of tax payment to induce the submission of tax annual report (SPT). Letter of Appeal is a letter released by Tax Service Office based on internal investigation to ask for clarification from Taxpayers about the estimation of failure to obey tax affair pursuant to predetermined tax regulations”. The objective of research is to understand the influence of variables of Sanction, Taxpayers Awareness, Service, and Supervision on the Obedience to Submit Tax Annual Report. Research method is explanatory research which attempts to show a causal relationship between research variables through hypothesis testing. Based on the result of Multiple Linear Regression analysis, it is indicated that the variables of Taxpayers Awareness, Service and Supervision have positive and significant influence on the Obedience to Submit Tax Annual Report. It may be suggested that predetermined tax regulations must be obeyed and highly attended by taxpayers. Keywords: Sanction, Taxpayers Awareness, Service, Supervision, and The Obedience to Submit Tax Annual Repor
ANALISIS PENGEMBANGAN KANTOR PELAYANAN, PENYULUHAN DAN KONSULTASI PERPAJAKAN (KP2KP) MENJADI KANTOR PELAYANAN PAJAK (KPP) PRATAMA DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK (Studi pada Kantor Pelayanan, Penyuluhan dan Konsultasi Perpajakan Kabupaten Sumenep
Get PDFSumenep Regency applies Services, Counseling and Taxation Consultation Office system, while in Pamekasan Regency applies Taxation Services Office system. This study are aimed to describe the internal and external factors that support the development of services, counseling and taxation consultation office of Sumenep Regency into the Pratama taxation services office to increase tax compliance. The study used qualitative method with descriptive research. In addition, used data reduction, data presentation and inference methods are used in order to analyze the data. The study focused on the internal factor, such as human resources, behavioral / managerial decisions, and organizational structure, and the external factor, such as demographic characteristics, technology development and market changes that affect the development of Services, Counseling and Taxation Consultation Office of Sumenep Regency into the Pratama Taxation Services Office to increase tax compliance. This development is analyzed based on direct money cost and time cost. This study found that both internal and external factor can support the development of Services, Counseling and Taxation Consultation Office into the Pratama Taxation Services Office. Then, it can be concluded that if Sumenep Regency applies the Pratama Taxation System, the tax compliance will increase. Keywords : Development Of Services, Counseling, Taxation Consultatio
IMPLEMENTASI TUNJANGAN PAJAK PENGHASILAN PASAL 21 KARYAWAN (Studi pada PT Pembangkit Jawa Bali Services di Sidoarjo)
No full textIncome Tax Benefit Implementation of Article 21 Employees (Study At PT Generating Java Bali Services Sidoarjo). There are three ways of imposing the income tax under Article 21 Employees who can be done by the employer or the company income tax under Article 21 by employees. Income Tax Article 21 by the company or employer, and Income Tax Article 21 is supported by the company or employer which is implemented the methods that researchers want to see how the application of the provision of Article 21 of the Income Tax Benefit Employees (Gross Up Method) is in conformity with the laws or regulations, and need to see the factors that affect the application of both factors that supporting or inhibiting. It is known that one of the companies that have used the method of administration of income tax benefit of Article 21 on the employee or employees are PT Generating Java, Bali Services. This growing company choose the method to withholding income tax article 21 employees. Applying the methods of granting benefits companies must pay attention to regulations and laws that govern them. This research uses descriptive research with a qualitative approach. Keywords: Income tax Article 21, Gross Up Method, Implementation. Abstrak Implementasi Tunjangan Pajak Penghasilan Pasal 21 Karyawan (Studi Pada PT Pembangkit Jawa Bali Services Sidoarjo). Terdapat tiga cara pemotongan dalam Pajak Penghasilan Pasal 21 Karyawan yang dapat dilakukan-oleh pemberi kerja atau perusahaan yakni Pajak Penghasilan Pasal 21 yang ditanggung karyawan, Pajak Penghasilan Pasal 21 ditanggung perusahaan atau pemberi kerja, dan Pajak Penghasilan Pasal 21 ditunjang oleh perusahaan atau pemberi kerja. Sehubungan dengan adanya metode tersebut peneliti ingin melihat bagaimana penerapan pemberian Tunjangan Pajak Penghasilan Pasal 21 Karyawan sudah sesuai dengan undang-undang atau peraturan sejenisnya, serta ingin melihat faktor-faktor yang mempengaruhi penerapan tersebut baik faktor yang mendukung maupun yang menghambat. Diketahui bahwa salah satu perusahaan yang telah menggunakan metode pemberian tunjangan Pajak Penghasilan Pasal 21 pada karyawan atau pegawainya adalah PT Pembangkit Jawa Bali Services. Perusahaan yang sedang berkembang ini memilih-metode tersebut untuk pemotongan Pajak penghasilan Pasal 21 karyawannya. Untuk menerapkan metode pemberian Tunjangan perusahaan harus memperhatikan peraturan yang berlaku dan undang-undang yang mengaturnya. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kualitatif. Kata Kunci : Pajak penghasilan Pasal 21, Metode Gross Up, Implementasi
PENGARUH KUALITAS PELAYANANTERHADAP KEPUASAN PELANGGAN (PENELITIAN WAJIB PAJAK ORANG PRIBADI PADA TAX CENTER FAKULTAS ILMU ADMINISTRASI UNIVERSITAS BRAWIJAYA)
No full textThis research aims are to identify the influence the quality of services between taxation through physical evidence, reliability, responsiveness, confidence and empathy for satisfaction taxpayers simultaneously and partial tax center in The Faculty of Administration Sciences Brawijaya University. The type of research is explanatory research with a quantitative approach .This research conducted in April 2015 in The Faculty of Administration Sciences Brawijaya University by spreading the questionnaire to taxpayers as much as 98 respondents. Analysis data is using descriptive analysis and multiple linear regression analysis. The results of the analysis research shows that simultaneously and partial variable physical evidence, reliability, responsiveness, confidence and empathy influential significantly to the satisfaction of taxpayers. This study provide recommendations to improve the quality of tax center service. So that taxpayers will get their satisfaction in tax center service of The Faculty of Administration Sciences Brawijaya University. Keyword: Service Quality, Customer Satisfaction, Taxpayers Satisfaction ABSTRAK Tujuan dilakukan penelitian adalah untuk mengetahui pengaruh kualitas pelayanan perpajakan melalui variabel bukti fisik, keandalan, daya tanggap, keyakinan dan empati terhadap kepuasan wajib pajak secara simultan dan parsial di Fakultas Administrasi Ilmu Universitas Brawijaya. Jenis penelitian yang digunakan dalam penelitian adalah dengan pendekatan kuantitatif . Penelitian ini dilakukan pada bulan April 2015 di Fakultas Ilmu Administrasi Universitas Brawijaya dengan menyebar kuesioner kepada wajib pajak sebanyak 98 responden. Analisis data yang digunakan adalah menggunakan analisis deskriptif dan analisis linier berganda. Hasil penelitian analisis menunjukkan bahwa secara simultan dan parsial variabel bukti fisik, keandalan, daya tanggap, keyakinan dan empati berpengaruh signifikan terhadap kepuasan wajib pajak. Penelitian ini memberikan rekomendasi untuk meningkatkan dan kualitas pelayanan tax center sehingga wajib pajak merasa puas dalam mendapat pelayanan perpajakan di tax center Fakultas Administrasi Ilmu Universitas Brawijaya. Kata Kunci: Kualitas Pelayanan, Kepuasan Pelanggan, KepuasanWajib Paja
EFEKTIVITAS PENGAJUAN DAN PENYELESAIAN KEBERATAN ATAS SURAT PEMBERITAHUAN PAJAK TERUTANG PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) (Studi Kasus Pada Dinas Pendapatan Kabupaten Madiun)
No full textThe diversion of property tax from the central region to the sub districs calls for an optimal management of sub-districts’ assets. The act on article 28 on Regional Tax and Regional Retribution (PDRD) regulating on the regional tax announced the due date for the diversion of property tax from central region to the sub district is on January 1st, 2014. There are many mistypes, property width miscalculations, and tax payer misinterprations from SPPT of tax payers during amiding process. Many of tax payers submit their objections upon SPPT receiving. The objective of this study are to know the effectiveness of Madiun District’ Department of Revenue in managing the objection based on Standard Operational Procedure (SOP) and Directorate General of Taxation’ regulation no. PER-25 / PJ / 2009 on the procedure of submission and objection settlement in the case of property tax. The result depicts that Madiun’ District Revenue Department has shown an effective and procedural performance in facing the submitted objections from tax payers. It took only 15-20 days to wrap up the documents and the objection decision reult in accordance with SOP. Keywords: Rural and Urban Property Tax, Objection, SPPT, effectiveness. ABSTRAK Pengalihan PBB dari Pusat ke Daerah mengharuskan setiap daerah mengelola aset daerahnya secara optimal. Undang – Undang Nomer 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah (PDRD) yang mengatur tentang pajak daerah menyebutkan bahwa pengalihan PBB dari Pusat ke Daerah paling lambat 1 Januari 2014. Pengalihan PBB dari Pusat ke Daerah ini menyebabkan data yang sebelumnya berada di Kantor Pelayanan Pajak Pratama Madiun harus dipindahkan dan dialihkan kepada Dinas Pendapatan Kabupaten Madiun. Pada saat pengalihan ini, banyak SPPT dari Wajib Pajak (WP) yang mengalami kesalahan tulis, salah hitung atas luas tanah dan bangunannya, serta kesalahan penafsiran dari WP. Banyak dari WP yang mengajukan keberatan atas SPPT yang diterima. Tujuan dari penelitian ini adalah untuk mengetahui keefektifan Dinas Pendapatan Kabupaten Madiun dalam menangani masalah keberatan yang didasarkan atas Standart Operational Procedure (SOP) dan Peraturan Direktur Jenderal Pajak Nomor PER-25/PJ/2009 Tentang Tata Cara Pengajuan dan Penyelesaian Keberatan Pajak Bumi dan Bangunan. Hasil penelitian ini menunjukkan bahwa Dinas Pendapatan Kabupaten Madiun sudah efektif dan sesuai prosedur dalam penanganan keberatan yang diajukan. Penyelesaian berkas dan Hasil Keputusan Keberatan diselesaikan dengan jangka waktu sesuai SOP yaitu 15 – 20 hari. Kata kunci : PBB Perdesaan dan Perkotaan, keberatan, SPPT, efektivitas
ANALISIS STRATEGI DINAS PENDAPATAN DAERAH DALAM RANGKA MENINGKATKAN KEPATUHAN WAJIB PAJAK DAERAH (Studi Pada Dinas Pendapatan Daerah kota Batu)
No full textRevenue department of Batu city’s strategy to improve the tax compliance is based on the strategic plan. The strategies which arranged based on the strategic plan are improving the quality of human resources professionally, providing excellent service, approach to the taxpayer through education and socialization activities, and law enforcement measures. The implementation of strategy at Revenue Department of Batu city has several obstacles and problems to increase local tax compliance, they are coordination among employees unfavorable resulting mismatch distribution of the portion of the duties and functions of employees and employee discipline is still lacking, especially in terms of punctuality for work. The weaknesses, strengths, opportunities and constraints obtained by analyzing the environmental researcher Department of Revenue generating alternative strategies. Alternative strategies include the optimization of human resources (HR) and HR management, improve the excellent service based on technology, innovation education and socialization activities, improving law enforcement aggressively. Key words : Tax Compliance, Strategy, Revenue Department, Batu City ABSTRAK Strategi Dinas Pendapatan Daerah kota Batu dalam rangka meningkatkan kepatuhan wajib pajak daerah berdasarkan rencana strategi (renstra). Strategi yang disusun berdasarkan renstra meliputi meningkatkan kualitas sumber daya manusia secara profesional, memberikan pelayanan prima, pendekatan dengan wajib pajak melalui kegiatan penyuluhan dan sosialisasi, serta penegakkan hukum secara tegas. Pelaksanaan strategi Dinas Pendapatan Daerah kota Batu memiliki beberapa kendala yang menonjol dalam rangka meningkatkan kepatuhan wajib pajak daerah yaitu koordinasi antar pegawai Dinas Pendapatan Daerah yang kurang baik sehingga mengakibatkan ketidaksesuaian pembagian porsi tugas pokok dan fungsi (tupoksi) pegawai dan kedisiplinan pegawai yang masih kurang terutama dalam hal ketepatan waktu masuk kerja. Kelemahan, kekuatan, peluang dan hambatan yang diperoleh peneliti dengan menganalisa lingkungan Dinas Pendapatan Daerah menghasilkan alternatif strategi. Alternatif strategi tersebut meliputi optimalisasi sumber daya manusia (SDM) dengan manajemen SDM, meningkatkan pelayanan prima berbasis teknologi, inovasi kegiatan penyuluhan dan sosialisasi, meningkatkan penegakkan hukum secara agresif. Kata Kunci : Kepatuhan Wajib Pajak, Strategi, Dinas Pendapatan Daerah, kota Bat
ANALISIS EFEKTIVITAS DAN KELAYAKAN SISTEM PELAPORAN PAJAK MENGGUNAKAN E-FILING TERHADAP KEPUASAN WAJIB PAJAK (Studi Pada KPP Pratama Malang Utara Periode 2015)
Get PDFE-filing is a service provided by Directorate General of Taxation so taxpayers can submit tax returns in real time via Application Service Provider. E-filing is expected to be effective and feasible as a means of electronic tax reporting which can satisfy taxpayers. This study examines the effectiveness and feasibility of e-filing system to personal tax payer satisfaction. The type of research used in this study is explanatory research. The populations in this study are personal tax payers in KPP Pratama Malang Utara who use e-filing in January to February as many as 1.233 taxpayers. The samples used in this study isas many as 92 respondents. The data analysis used in this research is descriptive analysis and multiple linear analysis. The result of simultant test shows that system effectiveness and system feasibility simultaneously affect personal tax payer satisfaction. The result of partial test shows that system effectiveness and system feasibility partially affect personal tax payer satisfaction. The dominant variable which affecting personal tax payer satisfaction is system feasibility variable. Keywords: Effectiveness, Feasibility, System, Tax Reporting, E-filing, Taxpayer Satisfaction Abstrak E-filing merupakan suatu layanan yang disediakan Direktorat Jenderal Pajak agar wajib pajak dapat melaporkan pajak secara real time melalui perusahaan Jasa Penyedia Aplikasi. E-filing diharapkan dapat efektif dan layak sebagai sarana pelaporan pajak secara elektronik yang dapat memuaskan wajib pajak. Penelitian ini bertujuan untuk meneliti hubungan antara efektivitas dan kelayakan sistem e-filing terhadap kepuasan wajib pajak orang pribadi.Jenis penelitian yang digunakan dalam penelitian ini adalah explanatory research.Populasi penelitian ini adalah wajib pajak orang pribadi di KPP Pratama Malang Utara yang menggunakan fasilitas e-filing pada bulan Januari sampai dengan Februari 2015 yaitu sebanyak 1.233 wajib pajak. Sampel yang digunakan dalam penelitian ini sebanyak 92 responden. Analisis data yang digunakan dalam penelitian ini menggunakan analisis deskriptif dan analisis linier berganda. Hasil penelitian menunjukkan bahwa efektivitas sistem dan kelayakan sistem bersama-sama berpengaruh terhadap kepuasan wajib pajak orang pribadi. Efektivitas sistem dan kelayakan sistem juga berpengaruh parsial terhadap kepuasan wajib pajak orang pribadi. Variabel yang dominan mempengaruhi kepuasan wajib pajak orang pribadi adalah variabel kelayakan sistem. Kata Kunci : Efektivitas, Kelayakan, Sistem, Pelaporan Pajak,E-filing, Kepuasan Wajib Paja
ANALISIS MEKANISME PEMUNGUTAN DAN PENERIMAAN PAJAK KENDARAAN BERMOTOR PADA KANTOR SAMSAT ( Studi Kasus Pada Kantor Sistem Administrasi Manunggal di Bawah Satu Atap Lombok Timur )
Get PDFThis type of research used in this research is descriptive research with a qualitative approach. This research intent to know how to regressive performing mechanism vehicle taxes, faced interference in vehicle taxes collection, and deep effort settle aught interference on SAMSAT East Lombok. Subject about problem which is interposed deep observational it arrears problem vehicle taxes on Office with Samsat East Lombok. This research got to be known that mechanism that is utilized in motor vehicle taxes collection on SAMSAT East Lombok corresponded to Governor regulation, but needs service step-up with regard society condition that is at that East Lombok Is more effective and efficient deep regressive motor vehicle taxes. Key Words :Mechanism, Collection, Revenue, Motor Vehicle Tax ABSTRAK Jenis penelitian yang digunakan dalam penelitian ini adalah jenis penelitian deskriptif dengan pendekatan kualitatif. Penelitian ini bertujuan untuk mengetahui bagaimana mekanisme pelaksanaan pemungutan pajak kendaraan, hambatan-hambatan yang dihadapi dalam pemungutan pajak kendaraan, dan upaya-upaya yang dalam mengatasi hambatan-hambatan yang ada pada SAMSAT Lombok Timur. Pokok permasalahan yang dikemukakan dalam penelitian ini adalah masalah penunggakan pajak kendaraan pada Kantor Bersama Samsat Lombok Timur. Dari penelitian ini dapat diketahui bahwa mekanisme yang digunakan dalam pemungutan pajak kendaraan bermotor pada SAMSAT Lombok Timur telah sesuai dengan peraturan Gubernur, namun perlu peningkatan pelayanan dengan mempertimbangkan kondisi masyarakat yang ada di Lombok Timur agar lebih efektif dan efisien dalam pemungutan pajak kendaraan bermotor. Kata Kunci :Mekanisme, Pemungutan, Penerimaan, Pajak Kendaraan Bermoto