Jurnal Mahasiswa Perpajakan
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ANALISIS PERUBAHAN PENGHASILAN TIDAK KENA PAJAK (PTKP) TERHADAP TINGKAT PERTUMBUHAN JUMLAH WAJIB PAJAK ORANG PRIBADI DAN PENERIMAAN PAJAK PENGHASILAN (STUDI PADA KPP PRATAMA MALANG SELATAN DAN KPP PRATAMA BANYUWANGI PERIODE 2009–2013)
Get PDFOne of the efforts that had been made by Indonesia Taxation Authority in order to create fairness in term of the taxation of the personal tax income (WPOP) was the introduction of the non-taxable income (PTKP). This study aims to analyze the changes of the Ministry of Finance’s regulation Number PMK-162/PMK.011/2012 concerning the PTKP adjustment toward the growth of the number of the personal taxpayer (WPOP) and the income tax revenue (PPh) on KPP Pratama Malang Selatan and KPP Pratama Banyuwangi.This study used the descriptive qualitative approach. The data analysis on this study used the descriptive statistics, comparison analysis and trend analysis. The result of the analysis shows that the rate of growth of the number of taxpayers is not affected by the change of PTKP, the income tax revenue section 21 in KPP Pratama Malang is affected by the change of PTKP, in contrast in KPP Pratama Banyuwangi, the income tax revenue section 21 is not affected by change of PTKP. However the income tax revenue of the tax income 25/29 is not affected by change of PTKP in both KPP. Keywords: Non-taxable income, taxpayer, personal tax incom
EFEK PAJAK HOTEL DAN PAJAK RESTORAN SEBAGAI SUMBER PENDAPATAN PAJAK DAERAH KOTA BATU (Studi Pada Dinas Pendapatan Daerah Kota Batu)
Get PDFThis study uses explanatory research with quantitative approach. The population in this research is all data of monthly time series revenue of hotel tax and restaurant tax. The selection of the samples is based on the monthly time series data in the period of January 2010 – December 2012, which are 36 samples. The data was obtained from Local Revenue Office of Batu City. The analysis of the data employs double linear statistic regression by using SPSS 19.0 program. The determination coefficient value (R2) of 0.018 means that free variables of hotel tax and restaurant tax explains bound variables of local tax revenue of 81.8% while the rest (18.2%) is explained by other unstudied variables. The result of simultaneous test (F Test) shows that hotel tax and restaurant tax have simultaneously significant effects on local tax revenue. Meanwhile, the result of partial test (t Test) shows that hotel tax and restaurant tax variables have significant effects on local tax revenue. It is also evidence that restaurant tax has the most dominant effect because it has the biggest beta coefficient value and t count. Based on these results, it is suggested that Local Revenue Office of Batu City pay more attention to hotel tax and restaurant tax revenue so that it can increase the revenue and the office should also tighten the administration sanctions for the taxpayers performing tax violation because these sanctions are more effective in decreasing hotel tax and restaurant tax arrears Keyword: Hotel and Restaurant Tax Batu City, Local Tax Revenue, Hotel Tax Revenue, Restoran Tax Revenu
PENGARUH FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MELAKUKAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (STUDI PADA WAJIB PAJAK PBB-P2 KECAMATAN JOMBANG KABUPATEN JOMBANG)
Get PDFThis study aimed to clarify the effect of variable SPPT, Knowledge Taxpayer, Quality of Service, Taxpayer Awareness, and Tax Penalties on Taxpayer Compliance. Emperial Studies at Taxpayers Jombang District, Jombang Regency. The method used in this research is explanatory research method, using a questionnaire as data collection tool that is distributed to 116 Taxpayers in Jombang District, Jombang Regency. Statistical method used multiple regression analysis. The result showed that the factors of SPPT, knowledge Taxpayer, Quality of Service, Taxpayer Awareness and Tax Penalties has positive and significant influence both simultaneously and partially. Keyword: SPPT, Knowledge Taxpayer, Quality of Service, Taxpayer Awareness, Tax Penalties, Taxpayer Complianc
EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PPH NON MIGAS DAN PPN TERHADAP PENERIMAAN PAJAK TAHUN 2011 – 2013 (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA SURABAYA RUNGKUT)
Get PDFNon-oil and Gas Tax receipts and VAT is the largest contributor of tax revenue sector under the respective working areas in KPP Pratama Surabaya Rungkut. The purpose of this research is to know the tax receipts from Non-oil and Gas Tax receipts and VAT in KPP Pratama Surabaya Rungkut and as well as to know and analyze the effectiveness and contribution of the receipts of Non-oil and Gas Tax receipts and VAT in KPP Pratama Surabaya Rungkut tax revenue year 2011 – 2013. The research method used is descriptive percentage with a qualitative approach. The data used are secondary data from the period 2011 until 2013. The result of this research are for the year 2011 to 2013 level of effectiveness of Non-oil and Gas income tax receipts amounting to 83,71 percent, 92,79 percent and 78,19 percent of the target that have beeen set previously, while the Non-oil and Gas income tax revenue during the year have a pretty good contribution to total tax revenue in KPP Pratama Surabaya Rungkut. The level of effectiveness of each VAT receipts amounting to the 113,98 percent, 95,37 percent and 81,60 percent with acceptance during the year had an excellent contribution to the total tax revenue. Recommendations addressed to the relevant agencies in this case KPP Pratama Surabaya Rungkut, is in doing the targeting of non-oil revenues from income tax and VAT in order to adjust the target setting by observing the realization of the previous year received so that the effectiveness of a good reception from the non-oil income tax and VAT can improved and did not decrease the effectiveness of the reception continues - as a result of targets being set too high.Keywords : Realization of acceptance, Non-oil and Gas Tax, VAT, Effectiveness, Contribution
Analisis Pemberian Insentif Pemungutan Pajak Bumi dan Bangunan Sektor Pedesaan dan Perkotaan Setelah Menjadi Pajak Daerah (Studi Pada Dinas Pendapatan Daerah Kabupaten Tulungagung)
Get PDFThe delegation is conducted or modified based on fiscal decentralization. Act No. 8 of 2009 about Local Tax and Local Retribution is the indication of new era for the management of PBB P-2. A mandatory tenet in this Act is to delegate the management of PBB P-2 to local government. The consequence of PBB P-2 localization is that the local is not anymore accepting donation from central government, and therefore, the fee of the collection task, which is that 9 % of the proceed is given by central government to the collecting officer, is not anymore prevailed.Research type is descriptive with qualitative approach. Result of this research indicates that the impact of PBB P-2 localization into local tax is evident through the change of the collecting fee into 5 % col lection incentive. The nominal of collection incentive is indeed smaller than collecting fee. Incentive treatment is aimed to give a reward, as additional income, to the collection officers for their performance. Incentive treatment may also be useful as stimulant or motivation for the tax collector officers to improve their performance and al so to increase the revenue.Keywords: Collection Incentive, Collector Officer, PBB P-
STRATEGI PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) MELALUI PAJAK DAERAH DI KOTA MALANG (STUDI PADA DINAS PENDAPATAN DAERAH KOTA MALANG)
Get PDFGood local tax management made maximum acceptance of local tax. UU No. 23 year 2014 about local tax and local retribution is the main reference for local tax management in indonesia. the goal of this research is to find supported and resisted factor that affect the local tax income in Malang city from local tax sector and to find the strategy to increase local tax income as an local income In malang city. This research use descriptive method with qualitative approach. The result of this research show that workplan of DISPENDA Malang city was work well. Supported factor that can increase local tax income in malang city are two things, first the supporting infrastructures and second good information system. resisted factor is the weakness of taxpayer discipline and different quality of Human resource in DISPENDA Malang City. Strategy that used by DISPENDA to increase local tax income is from Intensification and extension program. Intensification program include tax rate adjustment, supervision enhancement and controlling local tax payment, Human resource development and income target planing. extension program include field survey, coordination and cooperate with related institution and do some socialization. SWOT Strategy annualize is to optimize Intensification and extension strategy , Build UPTD, boost socialization , and Skill development in DISPENDA. supervision enhancement and evaluation to DISPENDA apparatus, change of Local Rule, and do instance training to DISPENDA apparatus especially in Technology and information. Keyword: Local tax optimization, Intensification and extension of local tax, SWOT analyze
EVALUASI PENETAPAN FORMULASI KEBIJAKAN PAJAK HIBURAN DALAM UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA BATU
Get PDFThis research aims to know the background of the Batu City Government in making policies entertainment. Tax rate is increasing in the Regional Regulation No. 6 of 2010 and decreased in the tax rate entertainment in Regional Regulation No. 2 of 2012 also analyzing the impact of the posed to the entertainment tax revenue in Batu. Another objective of this research is to determine the factors supporting and entertainment in the process of tax collection in Batu. The results of this study are revenues from entertainment tax Batu running optimally with the enactment of the Regional Regulation No. 2 of 2012 compared with the Regional Regulation No. 6 of 2010. The researchers also find a discrepancy between the formulation of the Government of Batu City with applicable laws, namely the absence of a Standard Operating Procedure (SOP) and an academic paper in the process of establishing local regulations on entertainment tax. Factors supporting the entertainment tax collection in Batu are the awareness of the taxpayer in paying taxes and a beautiful geographic of Batu. While the factors inhibiting the entertainment tax collection in Batu is presence of actors who commit fraud in the payment of taxes and infrastructure conditions Batu inadequate. Keywords: Policy Public Formulation, Entertainment Ta
PENGARUH KEBIJAKAN TARIF CUKAI HASIL TEMBAKAU DAN FASILITAS PENUNDAAN TERHADAP PUNGUTAN CUKAI ROKOK (STUDI PADA PERUSAHAAN ROKOK YANG TERDAFTAR DI KPPBC TMC KEDIRI)
No full textOne of good that is imposed by excise is the processed tobacco. As known as the impact goods toward excise and efforts to increase revenue of cigarettes, the government set tobacco excise tariff policy. Tobacco excise tariff always increases so the impact on the selling price, purchasing power and the financial companies. Seeing that, the government seeks to maintain clearance from the company contribution with credits that is called postponement. Excise payment that companies do called revenues of cigarette. This research uses explanatory research with time series data. This study conducted on cigarette companies listed at KPPBC TMC Kediri. Based on some characteristics, so there are two sample that is Gudang Garam, Tbk and MPS HM. Sampoerna Tbk. The result of this research shows excise tariff policy and postponement facility had influence and significant on revenues of cigarette excise simultancously. Excise tariff policy do not influence on revenues of cigarette, while postponement facility was influence and significant on revenues of cigarette. Keywords: excise, tobacco processed, excise tariff policy, postponement, revenues of cigarette ABSTRAK Salah satu barang yang dikenakan cukai yakni atas hasil olahan tembakau. Mengingat dampak yang ditimbulkan dari barang kena cukai serta upaya meningkatkan penerimaan cukai, maka pemerintah menetapkan kebijakan tarif cukai hasil tembakau. Tarif cukai hasil tembakau selalu mengalami peningkatan sehingga berdampak pada harga jual, daya beli konsumen serta keuangan perusahaan. Melihat akan hal tersebut, pemerintah berupaya menjaga kontribusi cukai dari perusahaan dengan penangguhan pembayaran yang disebut penundaan. Pembayaran atas besaran cukai yang dilakukan oleh perusahaan selanjutnya disebut pungutan cukai. Jenis penelitian ini adalah kuantitatif eksplanatif, dengan data time series. Penelitian ini dilakukan pada perusahaan rokok yang terdaftar di KPPBC TMC Kediri. Populasi dalam penelitian ini adalah seluruh perusahan rokok yang terdaftar dan mendapat penundaan di KPPBC TMC Kediri. Berdasarkan beberapa karakteristik pemilihan sampel, maka diperoleh dua sampel yakni PT Gudang Garam, Tbk dan MPS HM. Sampoerna Tbk. Hasil dari penelitian ini bahwa secara simultan kebijakan tarif cukai dan fasilitas penundaan berpengaruh terhadap pungutan cukai. Secara parsial kebijakan tarif cukai tidak berpengaruh terhadap pungutan cukai, sedangkan penundaan berpengaruh signifikan terhadap pungutan cukai. Kata kunci: cukai, hasil tembakau, kebijakan tarif cukai, penundaan, pungutan cuka
ANALISIS EFEKTIVITAS PENERIMAAN PAJAK HOTEL SEBAGAI PENINGKATAN PENDAPATAN ASLI DAERAH (Studi Pada Penerimaan Pajak Hotel di Kota Batu)
No full textBackground of this study are to determine the percentage of hotel tax, hotel tax contributions, efectivenees hotel tax and hotel tax growth rate of the original income. Researchers hope to provide benefits for the city government, especially the Department of Revenue Batu. Based on the results of this study concludes that Contributions are produced with an average percentage of the admission revenue is at 11.42%. Contribution resulting from the average are classified in the ratio from 10.00 to 20.00 group of the less. Effectiveness of hotel tax revenue each year from 2010-2014 to PAD always increased and reached the category of very effective. The rate of growth of hotel tax revenue to the Local Revenue five (5) consecutive years from 2010-2014 has increased very significantly. Keyword: Increased income areas, the effectiveness, contribution of tax hotel revenue generated, and the rate of growth. ABSTRAK Studi latar belakang penelitian ini dilakukan untuk menentukan persentase pajak hotel, kontribusi pajak hotel, pajak hotel dan efectivenees tingkat pertumbuhan pajak hotel dari pendapatan asli. Para peneliti berharap dapat memberikan manfaat bagi pemerintah kota, khususnya Dinas Pendapatan Batu. Berdasarkan hasil penelitian dapat disimpulkan bahwa Kontribusi diproduksi dengan persentase rata-rata pendapatan tiket masuk di 11,42%. Kontribusi yang dihasilkan dari rata-rata diklasifikasikan dalam rasio 10,00-20,00 termasuk dalam kriteria kurang. Efektivitas penerimaan pajak hotel setiap tahun dari 2010-2014 untuk PAD selalu meningkat dan mencapai kategori sangat efektif. Laju pertumbuhan penerimaan pajak hotel ke Pendapatan Daerah lima (5) tahun berturut-turut 2010-2014 mengalami peningkatan yang sangat signifikan. Kata Kunci : Daerah Peningkatan pendapatan, efektivitas, kontribusi pendapatan hotel pajak yang dihasilkan, dan tingkat pertumbuhan
ANALISIS POTENSI ATAS PENERIMAAN PAJAK HOTEL DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH (Studi Pada Dinas Pendapatan Daerah Kota Batu)
No full textThis research aimed is to determine the potential of the hotel tax income in Batu city, effectiveness of hotel tax revenue and hotel tax contributions to the acceptance of local revenue. This study uses a descriptive with a quantitative approach. Data collection techniques are combination from inguided and guided interview also documentation. The results of this study show that: the hotel tax income potential from 2008 until 2013 is very large number and the average percentage of effectiveness hotel tax from 2008 to 2013 amounted to 97.73%, meaning that tax revenue in the Batu city can be said to be effective. The contribution of the hotel tax income as a whole is not fulfilling the target yet because the rate of growth of hotel tax each year was fail. In the hotel tax Income Service of Batu has some problems such as surveillance, compliance, and lack of human resources in the Department of Revenue Batu . Thus , Department of Revenue Batu should add more human resources, who are well trainned and suitable with education background needed, also more socialization. Keywords: Hotel tax in Batu City, Potential, Local Income Abstrak Penelitian ini bertujuan untuk menentukan potensi penerimaan pajak hotel di kota Batu, efektivitas pendapatan pajak hotel dan kontribusi pajak hotel dengan penerimaan pendapatan daerah. Penelitian ini menggunakan deskriptif dengan pendekatan kuantitatif. Teknik pengumpulan data yang digunakan ialah kombinasi dari wawancara bebas dan wawancara terpimpin juga dokumentasi. Hasil penelitian ini menunjukkan bahwa: potensi pendapatan pajak hotel dari tahun 2008 sampai tahun 2013 berjumlah sangat besar dan persentase rata-rata efektivitas pajak hotel 2008-2013 sebesar 97.73%, yang berarti bahwa penerimaan pajak di kota Batu dapat dikatakan efektif. Kontribusi dari penerimaan pajak hotel secara keseluruhan dapat dikatakan kurang karena laju pertumbuhan pajak hotel setiap tahunnya berada dalam kriteria tidak berhasil.Dalam pemungutan pajak hotel Dinas Pendapatan daerah Kota Batu mengalami beberapa kendala antara lain pengawasan, kepatuhan, dan kurangnya sumber daya manusia di Dinas Pendapatan Daerah Kota Batu. Dengan demikian, Dinas Pendapatan Daerah Kota Batu harus menambahkan lebih banyak sumber daya manusia, yang terlatih dengan baik dan cocok dengan latar belakang pendidikan yang dibutuhkan, juga lebih memberikan sosialisasi. Kata Kunci : Pajak Hotel Kota Batu, Potensi, Pendapatan Daera