Jurnal Mahasiswa Perpajakan
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PENGARUH PERSEPSI WAJIB PAJAK ORANG PRIBADI TERHADAP PELAKSANAAN SELF ASSESSMENT SYSTEM (Studi Kasus Pada Wajib Pajak Orang Pribadi Di Kantor Pelayanan Pajak Pratama Batu)
Get PDFTax has an dominant role at the state revenue,Income that derived from tax was much bigger than income that derived from non tax revenues and grant. One of them is the reform of taxation by using self assesment sytem. Research about The Influence of Individual Tax Payers Perception towards Self Assement System. Population in this research is individual taxpayers which is registered at KPP Pratama Batu at period 2014 which has total 19.837 individual tax payers. Sample that used in this research is 100 respondents which is conducted by using random sampling method.This research uses explanatory research with quantitative approach. The independent variable (X) of this research is individual taxpayers perception which contain of five (5) indicator and ten (10) item, while self assesment system as the dependent variable (Y) which contain of four (4) indicator and ten (10) item. The Data analysis technique used for this research is multiple linear analysis and descriptive analysis. Based on the T test result was found that individual tax payers perception has significance affects on Self Assesmnet System implementation. Keywords: Individual Taxpayers Perception, Self Assesment System Implementation ABSTRAK Pajak mempunyai peran dominan dalam penerimaan Negara, penerimaan yang berasal dari pajak lebih besar dibandingkan penerimaan dari PNBP maupun hibah, Penerimaan Negara digunakan untuk membiayai pengeluaran rutin dan pembangunan nasional. Salah satunya dengan reformasi perpajakan dengan menggunakan self assessment system. Penelitian tentang Pengaruh Persepsi Wajib Pajak Orang Pribadi Terhadap Pelaksanaan Self Assessment System. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Batu tahun 2014 yaitu sebanyak 19.837 Wajib Pajak Orang Pribadi. Sampel yang digunakan dalam penelitian ini adalah sebanyak 100 responden. Pengambilan sampel Wajib Pajak dilakukan dengan menggunakan metode random sampling. Jenis penelitian yang digunakan dalam penelitian ini adalah explanatory research dengan menggunakan pendekatatan kuantitatif. Variabel bebas (X) dalam penelitian ini adalah Persepsi Wajib Pajak Orang Pribadi dengan lima indikator dan sepuluh item didalamnya, sedangkan variablel terikat (Y) dalam penelitian ini adalah pelaksanaan Self Assessment System dengan empat indikator dan sepuluh item didalamnya. Analisis data yang digunakan dalam penelitian ini menggunakan analisis deskriptif dan analisis linier sederhana. Hasil uji f menunjukan bahwa Persepsi wajib orang pribadi berpengaruh signifikan terhadap pelaksanaan Self Assessment System. Kata kunci : Persepsi Wajib Pajak, Pelaksanaan Self Assessment Syste
PENGARUH PENGETAHUAN PAJAK DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK BADAN DI KANTOR PELAYANAN PAJAK PRATAMA JEMBER)
No full textThe Directorate General of Taxation takes strategic steps in the effort to increase the state revenue, which is known as tax reform. Tax reform includes the renewal of tax legislations, the renewal of tax system, and to direct to tax compliance of tax payers in tax payment. The low tax compliance can be influenced by several factors, including lack of knowledge of tax and low quality of service of tax authorities. Kantor Pelayanan Pajak (Tax Service Office) Pratama Jember is one of the tax offices that have been implementing the systems of administration, service and have a good work situation, which exist throughout JemberRegency. This is a great potential to increase tax revenues in accordance with the targets to be achieved. This research is an explanatory research with quantitative approach. This research was intended to determine the effect of knowledge of tax and quality of service of tax authorities on tax compliance either simultaneously or partially. The results showed that knowledge of tax and quality of service of tax authorities had a significant effect on tax compliance either simultaneously or partially. Keywords: knowledge of tax, quality of service of tax authorities, tax compliance ABSTRAK Direktorat Jenderal Pajak menempuh langkah – langkah strategis dalam upaya meningkatkan penerimaan negara yang lebih dikenal dengan pembaharuan perpajakan atau reformasi perpajakan. Pembaharuan perpajakan meliputi pembaharuan perundang – undangan perpajakan, pembaharuan sistem perpajakan, dan untuk mengarahkan pada kepatuhan wajib pajak dalam hal melakukan pembayaran pajak. Rendahnya kepatuhan wajib pajak dapat dipengaruhi oleh beberapa faktor, diantaranya ialah pengetahuan tentang perpajakan dan kualitas pelayanan fiskus yang masih rendah. Kantor Pelayanan Pajak Pratama Jember merupakan salah satu kantor pelayanan pajak yang telah melakukan sistem administrasi, pelayanan, mempunyai situasi kerja yang baik, dan wilayah kerja luas di seluruh Kabupaten Jember. Hal tersebut merupakan potensi yang bagus untuk meningkatkan penerimaan pajak sesuai dengan target yang ingin dicapai. Jenis penelitian ini adalah explanatory research dengan pendekatan kuantitatif. Tujuan penelitian ini adalah untuk mengetahui pengaruh pengetahuan pajak dan kualitas pelayanan fiskus terhadap kepatuhan wajib pajak baik secara simultan maupun parsial. Hasil penelitian menunjukkan bahwa pengetahuan pajak dan kualitas pelayanan fiskus berpengaruh signifikan terhadap kepatuhan wajib pajak secara simultan maupun parsial. Kata Kunci: pengetahuan pajak, kualitas pelayanan fiskus, kepatuhan paja
PENGARUH PENERAPAN MODERNISASIADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Pada Wajib Pajak Orang Pribadi di KPP Pratama Batu)
No full textLarge state revenues are needed for organizing and financing national development. In order to pursue revenue taxation sector which is the largest revenue in the country today, the government establishes a program of renewal through modernization of tax administration. Knowing the effect of the implementation of the modernization of tax administration on tax compliance is the goal of this research. In this study, researchers used a kind of explanatory research. Multiple linear regression analysis is the analysis used in this study. The conclusion from this study is the level of compliance of individual taxpayer on KPP Pratama Batu by the implementation of the modernization of the organizational structure, modernization of organizational procedures, modernization of the organization's strategy, and the modernization of the organizational culture. Keywords: Modernization of tax administration, Taxpayer Compliance Abstrak Penerimaan negara yang besar sangat dibutuhkan untuk penyelenggaraan dan pembiayaan pembangunan nasional. Dalam rangka mengotimalkan penerimaan negara disektor perpajakan yang merupakan penerimaan terbesar dalam negri saat ini, pemerintah membentuk program pembaharuan melalui modernisasi administrasi perpajakan. Mengetahui pengaruh pelaksanaan modernisasi administrasi perpajakan terhadap kepatuhan wajib pajak merupakan tujuan dari penelitian ini. Dalam penelitian ini peneliti menggunakan jenis penelitian explanatory research. Analisis regresi linier berganda merupakan analisis yang digunakan dalam penelitian ini. Kesimpulan dari penelitian ini adalah tingkat kepatuhan wajib pajak orang pribadi di KPP Pratama Batu dipengaruhi oleh pelaksanaan modernisasi struktur organisasi, modernisasi prosedur organisasi, modernisasi strategi organisasi, dan modernisasi budaya organisasi. Kata Kunci: Modernisasi administrasi perpajakan, Kepatuhan Wajib Paja
ANALISIS PENERAPAN KEBIJAKAN EARMARKING UNTUK PAJAK PENERANGAN JALAN (Studi Kasus pada PT PLN (Persero) dan Pemerintah Kabupaten Bojonegoro)
No full textStreet Lighting Tax is one of the Bojonegoro’s regional tax. As we know that the mandate of Law No. 28 of 2009 about Regional Tax and Regional Retribution Article 56 Paragraph (3) explain that the proceeds of street lighting tax allocated for the provision of street lighting. A similar allocation concept has been adopted in Bojonegoro’s Regional Regulation No. 15 of 2010 about Regional Tax Article 40 and Bojonegoro’s Regent Regulation No 15 of 2012 about the basic provisions calculation of the street lighting tax Article 7 Paragraph (2). The research focused on the street lighting tax collection by PT PLN (Persero) Bojonegoro Area, street lighting tax revenues in district government of Bojonegoro until the implementation and obstacle of earmarking policy in Bojonegoro. The results of this research is the earmarking policy has not been implemented in Bojonegoro. Budget allocation for street lighting is not specific of the source and use of funds. The earmarking policy is not a well-known sound by PT PLN and SKPD’s Bojonegoro included in Dispenda and BPKKD. Beside that, there aren’t regulation yet about the earmarking policy’s implementation. Keywords: tax policy, earmarking, Street Lighting Tax ABSTRAK Pajak Penerangan Jalan adalah salah satu jenis pajak daerah di Kabupaten Bojonegoro. Seperti yang kita ketahui berdasarkan amanat Undang-Undang No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah Pasal 56 ayat (3), menjelaskan bahwa sebagian penerimaan Pajak Penerangan Jalan dialokasikan untuk penyediaan penerangan jalan. Konsep pengalokasian tersebut telah diadopsi dalam Peraturan Daerah Kabupaten Bojonegoro No. 15 Tahun 2010 tentang Pajak Daerah pada Pasal 40 dan Peraturan Bupati Bojonegoro No. 15 Tahun 2012 tentang Ketentuan Dasar Perhitungan Pajak Penerangan Jalan pada Pasal 7 ayat (2). Fokus dalam penelitian ini adalah pemungutan Pajak Penerangan Jalan oleh PT PLN (Persero) Area Bojonegoro, penerimaan Pajak Penerangan Jalan oleh Pemerintah Kabupaten Bojonegoro, penerapan dan hambatan-hambatan penerapan kebijakan earmarking di Kabupaten Bojonegoro. Hasil penelitian menunjukkan bahwa kebijakan earmarking belum diterapkan di Kabupaten Bojonegoro. Alasannya, pengalokasian anggaran untuk penerangan jalan di Kabupaten Bojonegoro belum bersifat spesifik baik dari sumber dana maupun penggunaannya. Kebijakan earmarking belum diketahui dengan jelas oleh PT PLN maupun beberapa SKPD di Bojonegoro seperti pada Dispenda dan BPKKD. Di samping itu juga belum ada peraturan pelaksana tentang kebijakan earmarking di Kabupaten Bojonegoro. Kata kunci: kebijakan pajak, earmarking, Pajak Penerangan Jala
PEGARUH PELAYANAN PRIMA PERPAJAKAN DAN PENERAPAN SELF ASESSMENT SYSTEM TERHADAP KEPUASAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK ORANG PRIBADI KANTOR PELAYANAN PAJAK PRATAMA BATU)
No full textSatisfaction is one of the human needs that must be fulfilled. examples of satisfaction is the response of someone like sad, disappointed or excited over something that has been obtained. Taxpayer satisfaction can be obtained by providing excellent service to the community, excellent service is to provide the best service and is able to meet any expectations and desires of the community. Form of service to the community of the DJP them from the tax collection system, in which Indonesia adheres to self assessment system to provide confidence to the taxpayers to make tax obligations, including counting and taking into account the amount of taxes, paying the tax, and the reported amount of taxes owed. Some services performed innovation to society should be able to achieve the satisfaction of the taxpayer, if the taxpayer's satisfaction can be achieved, then loyalty to the tax office will be met so that the taxpayers will be happy to make any tax obligation and purpose of the DJP will be fulfilled, researchon KPP Batu for having improved servicesby opening the service receipts tax return reporting period every month, and his study focused on individual taxpayers because the benefits of the application of the self-assessment system will be felt directly by individual taxpayers. Keywords : Excellent Service, self asessment System, Taxpayer satisfaction ABSTRAK Kepuasan adalah salah satu kebutuhan manusia yang harus dipenuhi. contoh kepuasan adalah respon dari seseorang seperti sedih, kecewa atau gembira atas sesuatu yang telah diperoleh. Kepuasan wajib pajak dapat diperoleh dengan memberikan pelayanan prima kepada masyarakat, yaitu degan memberikan pelayanan yang terbaik dan mampu memenuhi harapan dan keinginan masyarakat. Bentuk pelayanan kepada masyarakat dari DJP yaitu dari sistem pemungutan pajak, dimana Indonesia menganut sistem self assessment untuk memberikan keyakinan kepada wajib pajak untuk memenuhi setiap kewajiban pajak, termasuk menghitung dan memperhitungkan jumlah pajak, membayar pajak, dan melaporkan sejumlah pajak terutang. Beberapainovasi dalam bidag pelayanan untuk masyarakat dilakukan agar dapat mencapai kepuasan wajib pajak, jika kepuasan wajib pajak dapat dicapai, maka loyalitas kepada kantor pajak akan terpenuhi sehingga wajib pajak akan dengan senang hati untuk memenuhi setiap kewajiban perpajakan dan tujuan DJP akan terpenuhi, penelitian ini dilakukan di KPP Pratama Batu karena melakukan inovasi dalam bidang pelayanan yaitu dengan meningkatkan pelayanan penerimaan pelaporan SPT Masa disetiap bulannya dan penelitian inidifokuskan pada wajib pajak orang pribadi karena manfaat dari penerapan sistem self assessment akan lebih dirasakan secara langsung oleh wajib pajakorang pribadi. Kata Kunci : Pelayanan Prima, Self Asessment Sistem, Kepuasan Wajib Paja
ANALISIS KEPATUHAN BENDAHARA PEMERINTAH DALAM PELAPORAN SURAT PEMBERITAHUAN PAJAK PERTAMBAHAN NILAI (Studi pada Kantor Pelayanan Pajak Pratama Banyuwangi)
No full textTreasurer Government as tax collectors have an obligation to report on a tax return Tax Office where registered treasurer in accordance with the provisions of the tax, government treasury negligence in fulfilling the provisions of the tax would reduce state revenues from the tax sector. The aim of the study is to determine taxpayer compliance in reporting SPT treasurer VAT and analyze whether reporting SPT Value Added Tax in accordance with tax regulations. The study is conducted at the Tax Office (KPP) Primary Banyuwangi. This study is qualitative, with descriptive analysis method, data collection techniques with interviews and documentation. The results show the level of compliance in the reporting of SPT treasurer VAT is still low, and not in accordance with Law No. 16 of 2009 Article 4 paragraph (1) which states that the SPT must be filled with true, complete, and clear so as not to give rise to administrative sanctions the form of interest and penalties. Keyword : SPT collector, taxpayer treasurer, Value Added Tax ABSTRAK Bendahara Pemerintah selaku pemungut pajak memiliki kewajiban melaporkan SPT pada Kantor Pelayanan Pajak tempat bendahara terdaftar sesuai dengan ketentuan perpajakan, kelalaian bendahara pemerintah dalam memenuhi ketentuan perpajakan akan mengurangi penerimaan negara dari sektor pajak. Tujuan dari penelitian adalah untuk mengetahui kepatuhan Wajib Pajak bendahara dalam pelaporan SPT Pajak Pertambahan Nilai dan menganalisis apakah pelaporan SPT Pajak Pertambahan Nilai telah sesuai dengan ketentuan perpajakan. Penelitian dilakukan pada Kantor Pelayanan Pajak (KPP) Pratama Banyuwangi. Penelitian ini merupakan penelitian kualiatif dengan metode analisis deskriptif, teknik pengumpulan data dengan wawancara dan dokumentasi. Hasil penelitian menunjukkan tingkat kepatuhan bendahara dalam pelaporan SPT Pajak Pertambahan Nilai masih rendah, dan belum sesuai dengan Undang-Undang Nomor 16 Tahun 2009 Pasal 4 ayat (1) yang menyebutkan bahwa SPT harus diisi dengan benar, lengkap, dan jelas agar tidak menimbulkan sanksi administrasi berupa bunga maupun denda. Kata Kunci : SPT Pemungut, Wajib Pajak Bendahara, Pajak Pertambahan Nila
PENGARUH KARAKTERISTIK PERUSAHAAN, KONEKSI POLITIK DAN REFORMASI PERPAJAKAN TERHADAP PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK TAHUN 2008-2012)
Get PDFTax is another source of domestic revenue which contributed approximately 70% of the state budget. In order to increase tax revenue, it is necessary precautions to minimize tax avoidance efforts undertaken by the taxpayer. This research aims to examine the influence of firm characteristic consisting of leverage and capital intensity, political connection and tax reform to tax avoidance simultaneously and partial. The type of research used is explanatory research. The sampel method used was purposive sampling. Secondary data obtained from financial statements manufactured corporation and listing on the Indonesian Stock Exchange during the year 2008 until 2012. Multiple regression analysis was conducted using SPSS version 21.00 for windows. The test result showed that the variable leverage, capital intensity, political connection and tax reform take effect simultaneously against tax avoidance. From the result of the analysis of partially known that variable leverage and political connection influential significantly to tax avoidance, while the capital intensity and tax reform did not affect significantly to tax avoidance. Keyword: Tax Avoidance, Leverage, Capital Intensity, Political Connection, Tax Refor
PENGARUH KUALITAS PELAYANAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (STUDI PADA KANTOR PELAYANAN PAJAK MADYA MALANG)
Get PDFThis study aimed to clarify the effect of service quality consist of variable Tangibles, Reliability, Responsiveness, Assurance, Empath simultaneously and partially on Corporate Taxpayer Compliance Tax Office Madya Malang. The method used in this research is explanatory research method, using a questionnaire as a data collection that is distributed directly to 93 respondents, corporate taxpayer. Data analysis for this study by using multiple linear regression analysis aided by SPSS software version 16. The result of multiple linear regression analysis show that variable Tangibles, Reliability, Responsiveness, Assurance, Empathy has a significant influence simultaneously and partially on corporate taxpayer comlpliance Tax Office Madya Malang. Responsiveness is the most dominant variables influencing corporate taxpayer compliance. Keyword: Sevice Quality, Taxpayer Compliance, Corporate Taxpayer Compliance
ANALISIS PERSEPSI WAJIB PAJAK PEMILIK UMKM TERHADAP PENETAPAN KEBIJAKAN PAJAK PENGHASILAN FINAL SESUAI PERATURAN PEMERINTAH NO. 46 TAHUN 2013 (STUDI PADA KPP PRATAMA MALANG UTARA)
Get PDFAccordingly the presence of Government Regulation 46 Year 2013 about Income Tax on Income for Business Or Received Retrieved Taxpayers Who Owns a Certain Gross Circulation an individual taxpayer or a business owner entity with gross turnover till IDR 4, 8 billion for a year can perform their tax obligations with term 1% as a tariff and the gross turnover as a Tax Base, this study aims to describe the perceptions of SME owners taxpayers about final income tax policy of Government Regulation 46 Year 2013 or better known as SME tax in terms of Adam Smith’s tax principles. The method for this study is descriptive research with quantitative approach using a questionnaire survey to taxpayers that registered owners of SMEs in the Tax Office of North Malang. The results: Taxpayer’s perception about the regulation in terms of convenience principle stated in the interval of 3.75 means agrees category Government Regulation 46 Year 2013 comply this principle. In terms of efficiency principle stated in the interval of 3.98 means agrees category. In terms of certainty principle stated in intervals of 2.44 means disagree category. In terms of equality principle stated in the interval of 2.28 means disagree category. Keywords: Perception, Income Tax, Final Tax, Small and Medium Enterprises (SME), Adam Smith's Tax Principle
INTENSIFIKASI PEMUNGUTAN PAJAK BUMI DAN BANGUNAN DI WILAYAH SINGOSARI (Studi Penelitian pada Unit Pelaksana Teknis Daerah (UPTD) Dinas Pendapatan Singosari)
Get PDFThe Purpose of this study is to describe how the Unit Pelaksana Teknis Daerah (UPTD) distributes information about land tax to societies and to explain how the fiscus provides services related to the societies tax payment. The study also aims to illustrate what activities conducted by the fiscus to gain trust from the tax payers. The study was conducted in January 2014 in the UPTD. It applied street observation and interview to both the fiscus and the tax payer. The finding show that the UPTD intensifies incomes from land tax by using several activities: providing information (penyuluhan), improving administration services (pelayanan), checking documents to examine tax payers compliance (pemeriksaan). Those activities are categorized as psychological aspects, while they also do other activities in legal aspects. The UPTD distributes information about land tax by using baliho, internet and socialization. Service provided by the UPTD include the improvements of quality and capability employees, infrastructure improvements, visiting tax payer’s homes (door to door) and lengthening working days.Keywords: intensification of Land Tax Collection, communication and information transfer, service, the trust of Taxpayer to fiscu