Jurnal Mahasiswa Perpajakan
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OPTIMALISASI PENERIMAAN PAJAK BUMI DAN BANGUNAN DAN KONTRIBUSINYA TERHADAP PAJAK DAERAH DI KOTA SURAKARTA (STUDI PADA KANTOR DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET KOTA SURAKARTA)
No full textOne prominent source of revenue regional government is local tax. In Surakarta, land and building tax is a local tax with the biggest realization than other local taxes but it still needs an optimization to develop its potentialities .Research method is qualitative. Data collection technique includes interview and documentation. Data analysis involves analyzingrevenue regional government, analyzing land and building tax revenue, calculating and arranging an analytical table of land and building tax contribution, and understanding the constraint against the use of land and building tax revenue to improve local tax income. The result of research is concluded that (1) the contribution of land and building tax to local tax is declining, whereas the effectiveness of land and building tax also declined but remained in a very effective criterion level (2) there are factors constraining land and building tax revenue, but one salient factor is lacking of community awareness to the importance of tax, and (3) the government of Surakarta City has taken several measures, and one of them is giving incentive or reward to taxpayers who always pay land and building tax before deadline. Keywords : optimalization, land and building tax, contribution, local tax ABSTRAK Salah satu pemasukan pendapatan asli daerah yang cukup besar adalah pajak daerah. Di Kota Surakarta, pajak bumi dan bangunan merupakan salah satu jenis pajak daerah yang memiliki realisasi yang terbesar diantara pajak daerah lainya, tetapi masih bisa dioptimalkan bila dilihat dari potensi yang seharusnya bisa diterima. Metode dalam penelitian ini menggunakan metode kualitatif. Proses pengumpulan data dengan tahap wawancara dan dokumentasi. Analisis data yang akan dilakukan dalam penelitian ini yaitu menganalisis penerimaan pendapatan asli daerah, menganalisis penerimaan pajak bumi dan bangunan, menghitung dan menyusun tabel analisis kontribusi pajak bumi dan bangunan, serta mencari kendala dan upaya penerimaan pajak bumi dan bangunan dalam meningkatkan penerimaan pajak bumi dan bangunan. Hasil penelitian menyimpulkan bahwa (1) kontribusi pajak bumi dan bangunan terhadap pajak daerah mengalami penurunan, sedangkan efektivitas pajak bumi dan bangunan juga mengalami penurunan namun tetap dalam tingkat kriteria sangat efektif. (2) beberapa kendala yang dihadapi dalam penerimaan pajak bumi dan bangunan, salah satunya yaitu rendahnya tingkat kesadaran masyarakat. (3) Upaya yang dilakukan pemerintah Kota Surakarta ada beberapa, salah satunya yaitu memberikan insentif berupa reward kepada wajib pajak yang membayar pajak bumi dan bangunan sebelum jatuh tempo. Kata kunci : optimalisasi, pajak bumi dan bangunan, kontribusi, pajak daera
PENGARUH KUALITAS PELAYANAN DAN KINERJA ACCOUNT REPRESENTATIVE TERHADAP KEPATUHAN WAJIB PAJAK (Studi Pada Kantor Pelayanan Pajak Pratama Pare Kab. Kediri)
No full textThe biggest source of national revenue is tax sector, General Directorate of Tax has performed tax reform by changing tax collection in to self assessment system and by establishing Account Representative at the paratama Tax Service Office. Research is aimed to understand the partial and simultaneous influences of Service Quality and Account Representative Performance on Taxpayer Compliance. Type of research is using quantitative approach. The sample used in this research is 100 respondents of personal taxpayers registered at the Pratama Tax Service Office of Pare in Kediri Regency. Data analysis technique includes descriptive analysis and inferential analysis. Result of research indicates that service quality variabel and Account Representative performance variable are simultaneous and partial influence to personal taxpayer compliance. Therefore, it can be named that Account Representative who work at the Tax Service office of Pare in Regency shall maintain and improve their service quality and performance. Keywords : Tax Reform, Tax Collection System, Self Assessment System, Compliance, Personal Taxpayer ABSTRAK: Sumber penerimaan negara terbesar adalah dari sektor pajak, untuk meningkatkan penerimaan tersebut Direktorat Jenderal Pajak melakukan reformasi perpajakan dengan mengubah sistem pemungutan pajak menjadi self assessment system dan pembentukan Account Representetive di Kantor Pelayanan Pajak Pratama. Tujuan penelitian ini adalah untuk mengetahui pengaruh secara parsial dan simultan variabel kualitas pelayanan dan kinerja Account Representative terhadap Kepatuhan wajib pajak. Penelitian ini menggunakan pendekatan kuantitatif, sampel yang digunakan sebanyak 100 responden wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Pare Kab.Kediri. analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif dan analisis inferensial. Hasil dari penelitian ini menunjukan bahwa variabel kualitas pelayanan dan kinerja Account Representative berpengaruh secara simultan dan parsial terhadap Kepatuhan Wajib Pajak Orang Pribadi. Dengan demikian Account Representative yang ada di Kantor Pelayanan Pajak Pratama Pare Kab. Kediri mampu mempertahankan dan meningkatkan kualitas pelayanan dan kinerjanya. Kata Kunci : Reformasi Perpajakan, Sistem Pemungutan Pajak, Self Assessment System, Kepatuhan, Wajib Pajak Orang Pribad
PENGARUH PERAN ACCOUNT REPRESENTATIVE DAN FASILITAS PELAYANAN TERHADAP MORAL PERPAJAKAN DAN KEPATUHAN PAJAK (STUDI PADA WAJIB PAJAK BADAN DI KPP MADYA MALANG)
No full textTax compliance is the main factor in increasing state revenues through tax sector. There are several factors that affect of tax compliance, but in this research the factors are chosen more to the psychological aspects of the taxpayer, because if the taxpayer constantly threatened with a law which would entrap them, then the taxpayer will be increasingly challenged to get through. Besides imposed on individual taxpayers and permanent establishments, taxes in Indonesia are also imposed on the corporate taxpayer. KPP Madya Malang is one of KPP that serves tax administration of the corporate taxpayer. For the sake of testing tax compliance of psychological aspects of taxpayer who registered in the KPP Madya Malang, the variable of Role of Account Representative and Facility Services, used as independent variable in this research, while Tax Morale is the intervening variable. The result of this research stated that directly variable of Role of Account Representative and Facility Services significantly affect to the variable of Tax Morale, and variable of Role of Account Representative, Facility Services and Tax Morale significantly affect to the variable of Tax Compliance. While inderectly variable of Role of Account Representative and Facility Service also affect to the Tax Compliance through variable of Tax Morale. Keywords: Role of Account Representative, Facility Services, Tax Morale, Tax Compliance. ABSTRAK Kepatuhan pajak merupakan faktor utama dalam meningkatkan pendapatan negara melalui sektor pajak. Terdapat beberapa faktor yang memengaruhi kepatuhan pajak, namun dalam penelitian ini faktor-faktor yang dipilih lebih kepada aspek psikologi wajib pajak, karena jika wajib pajak terus-menerus diancam dengan menggunakan hukum yang akan menjeratnya, maka wajib pajak akan semakin tertantang untuk menembusnya. Selain dikenakan terhadap wajib pajak orang pribadi dan bentuk usaha tetap, pajak di Indonesia juga dikenakan atas wajib pajak berbentuk badan. KPP Madya Malang merupakan salah satu KPP yang melayani administrasi perpajakan dari wajib pajak berbentuk badan. Demi menguji kepatuhan pajak dari aspek psikologi wajib pajak yang terdaftar di KPP Madya Malang, maka variabel Peran Account Representative dan Fasilitas Pelayanan kemudian digunakan sebagai variabel independen dalam penelitian ini, sedangkan variabel Moral Perpajakan adalah variabel intervening-nya. Hasil dari penelitian ini menyatakan bahwa secara langsung variabel Peran Account Representative dan Fasilitas Pelayanan berpengaruh secara signifikan terhadap Moral Perpajakan, dan variabel Peran Account Representative, Fasilitas Pelayanan, dan Moral Perpajakan berpengaruh secara signifikan terhadap Kepatuhan Pajak. Sementara secara tidak langsung variabel Peran Account Representativedan variabel Fasilitas Pelayanan juga berpengaruh terhadap Kepatuhan Pajak melalui Moral Perpajakan. Kata Kunci: Peran Account Representative, Fasilitas Pelayanan, Moral Perpajakan, Kepatuhan Pajak
PENGARUH KUALITAS JASA KONSULTAN PAJAK DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK PENGGUNA JASA KANTOR KONSULTAN PAJAK DONI BUDIONO)
No full textThis research is conducted based on low number of tax servants to help taxpayers in fulfilling their tax obligations. This condition gives impact to some of taxpayers in using the tax consultant service. Taxpayers expect that the tax consultants are able to help in resolving tax problems that are being undertaken by the taxpayer. Those taxpayers expectation requires the tax consultant to have a good quality services to improve taxpayer compliance. Another factor affecting tax compliance is the tax knowledge of the taxpayer. The type of research conducted in this study is an explanatory research by using quantitative approach and using questionnaires as data collection methods. The populations in this study are the whole taxpayers who use the tax consultant services. The samples involved in this study are 43 respondents. Based on the F test result, it is noted that the quality of tax consultant’s service quality and tax knowledge is jointly having a significant effect on taxpayer compliance. While based on the results of t-test is noted that the quality of tax consulting service quality. And tax knowledge is a partially having significant effect on taxpayer compliance. Tax Knowledge has a dominant influence on tax compliance. Keywords: tax consultants service quality, tax knowledge, taxpayer complianc
EVALUASI PELAYANAN PRIMA DALAM PERPAJAKAN (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA MALANG UTARA DAN MALANG SELATAN)
Get PDFExcellent serviceisone of the goalsofmodernizationinDirektorat Jenderal Pajak environment. In order togivethe best servicefromthe taxpayeris expected tobe amotivationforeachtax office tofixthe service. Excellent service isthe best servicein accordancewith the standardsheld byeach organization. Pratamatax service officeas aspearheadinthe taxserviceshouldpay attention tomattersrelating toexcellent service such as ability, attitude, appearance, attention, actionandresponsibility. The purposeofthis reasearchis to describe howthe service providedby the pratama tax service officeandevaluate theimplementation ofexcellent servicepratamatax servicesoffice.this study aims to describe and evaluate the excellent service in taxation based on each office in Pratama Tax Service Office of North Malang and Pratama Tax Service Office of South Malang. The method for this study is descriptive research with quantitative approach using a questionnaire survey to taxpayers that registerd in each tax office. The results showed, each pratama tax officehasexcellent serviceindicatorscriteria thatused in this reaserch. Responsibility indicatoristhe highest averagevalue ofwhich is4.440; 4.240; 4.270foreachitem. The lowest averagevalue oftheindicatoris Attentionin the third question item, the score is 3.680. Tosimplify monitoring the implementation ofexcellent serviceeachtax services officeservicespratamacreatea road map, toidentifygapsthatmakeeach oftheseofficeshave not yet reachedthewholeexcellent servicethenintervene them andfix it Keywords:Excellent Service, Pratama Tax Service Office, Evaluat
ANALISIS KESIAPAN ADMINISTRASI PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (STUDI PADA DINAS PENDAPATAN, PENGELOLAAN KEUANGAN DAN ASSET KABUPATEN MALANG)
Get PDFLaw no. 28 year 2009 on regional taxes and retribution assign transferred to the region of tax land and property rural and urban sectors (PBB P2). Because of this Local Governments should prepare all aspects needed to manage the PBB P2. The purpose of this study was to analyze preparedness the Department of Revenue, Management, Finance and Asset (DPPKA) Malang Regency in implementing PBB P2. This study uses descriptive qualitative approach. Research focus is on the administration of the PBB P2 and duties and responsibilities of implementing PBB P2 on DPPKA Malang regency. This study uses data collection techniques such as interviews and documentation. Selected research instruments researchers is interview guides and form of document recording. Researcher used data analysis techniques with a model of Miles and Huberman.The conclusion of this study is DPPKA Malang regency ready to manage the PBB P2 although there are still some deficiencies that will continue to be evaluated and repaired. Suggestions a can be submitted researcher is to give impetus to Malang regent to take A 0.3% rate, increase cooperation at Bank account opening, move rooms Bidang Pendapatan II, send field officers Bidang Pendapatan II for valuation and separating task objection and appeal. Keywords: Local Governments, Prepare Adminitration, tax land and property rural and urban sector
ANALISIS PERUMUSAN KEBIJAKAN DAN POTENSI PAJAK MINERAL BUKAN LOGAM DAN BATUAN DALAM UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH (Studi Pada Kabupaten Blora)
Get PDFMany mining issues of nonmetallic mineral and rocks that occur in Blora Regency, as well as the mining sector has not been able to contribute maximally to the original income of Blora from tax sector. One of the many causes of illegal mining and not maximum contribution from the tax sector is the absence of mining regulations. How does the process of policy formulation mining and whether the formulation process of the local government entitles miners, other interested parties and a neutral party to participate. The results of the study showed that the government of Blora regency provide an opportunity to the parties concerned and netral to show their aspirations appropriate with the formulation of a model of democratic. This model requires that every person who has the right to be included as much as possible.The results of this study also indicate that the potential tax Blora owned quite large. Based on the calculation, based on volume, based price, and the tax rate, then in 2012 the tax potential from illegal mining tax is Rp 1,192,225,000. Keywords : Policy Formulation, Tax Non Metallic Minerals and Rocks, Governmen
PENGARUH SANKSI ADMINISTRASI DAN SURAT PAKSA TERHADAP OPTIMALISASI PENCAIRAN TUNGGAKAN PAJAK (Studi pada Kantor Pelayanan Pajak Pratama Singosari)
Get PDFThe trust given by the government to taxpayers in self-assessment system should be able to run well according to the plan. Taxpayers are capable for performing their tax duty well and properly without negligence, deliberateness, and ignorance concerning this duty. In order to minimize these actions, there should be law enforcement in the obedience of the taxpayers. This study is aimed to (1) Know whether the administration charge and distress warrant has significant effects on the optimization of Disbursement of Tax Arrears. (2) Analyze and explain whether the administration charge has partially significant effects on the optimization of Disbursement of Tax Arrears, and (3) Analyze and explain whether the distress warrant has partially significant effects on the optimization of Disbursement of Tax Arrears.The kind of study used in this research is quantitative study, which is used to test hypothesis about the effects of the administration charge and distress warrant on the optimization of Disbursement of Tax Arrears. The population in this study is Taxpayers who receive administration charge and distress warrant and have tax arrears in Small Tax Office Singosari.The result of this study exclaimed that administration charge and distress warrant Variables have simultaneously significant effects on the optimization of Disbursement of Tax Arrears. Partially, administration charge and distress warrant Variables havesignificant effects on the optimization of Disbursement of Tax Arrears. It is suggested for the next researchers to employ other variables that affect the optimization of Disbursement of Tax Arrears, which are taxpayers, awareness, criminal sanctions, and so on to improve the study. Keywords: Administration Charge, Distress Warrant, and Optimization of Disbursement of Tax Arrear
ANALISIS SISTEM DAN PROSEDUR PEMBAYARAN PAJAK PENGHASILAN PASAL 21 PADA PEGAWAI NEGERI SIPIL (Studi pada Rumah Sakit Ngudi Waluyo Wlingi)
No full textThe purpose of this study is to determine the systems and procedures for payment of income tax Article 21 and the obstacles that occur in the process of payment of income tax Article 21 on the Civil Service Ngudi Waluyo Hospital. The research will use qualitative method to describe how a problem that has been identified and limited the extent to which efforts to uncover the problems and circumstances as they are, so that the disclosure of the existing facts. Results of analysis in this study shows that Ngudi Waluyo Wlingi hospital is cutting system that calculation withholding tax, deposit and tax reporting is done by the treasurer. In the income tax payment procedure of Article 21 of the salaries and emoluments accounting and tax payment has been carried out properly, but the treasurer are obstacles in the process of Article 21 of the Income Tax reporting to the STO Blitar and does not make payment of income tax cut proof Article 21. Treasurer Ngudi Waluyo Hospital does report and make proof of payment of income tax cut of Article 21 because no software support for the creation of pieces of evidence and reporting to the KPP Pratama return period Blitar. Based on PMK No. 262 / PMK.03 / 2010 then treasurer of Ngudi Waluyo Wlingi Hospital should need to perform the procedure for payment of income tax article 21 as well. Key word : system and procedure, Income Tax Article 21, Civil Servants. ABSTRAK Tujuan penelitian ini adalah untuk mengetahui sistem dan prosedur pembayaran pajak penghasilan Pasal 21 serta hambatan-hambatan yang terjadi pada proses pembayaran pajak penghasilan Pasal 21 pada Pegawai Negeri Sipil di RSUD Ngudi Waluyo. Penelitian menggunakan metode kualitatif dengan analisis data menggunakan metode interaktif yaitu reduksi data, model data dan penarikan kesimpulan. Hasil analisis dalam penelitian ini menunjukan bahwa RSUD Ngudi Waluyo Wlingi menggunakan sistem pemotongan withholding tax yang penghitungan, penyetoran dan pelaporan pajaknya dilakukan oleh bendahara. Pada prosedur pembayaran PPh Pasal 21 atas gaji dan honorarium penghitungan dan penyetoran pajak sudah dilaksanakan dengan baik dan benar, tetapi bendahara terdapat hambatan dalam proses pelaporan PPh Pasal 21 tersebut kepada KPP Pratama Blitar dan tidak membuat bukti potong pembayaran PPh Pasal 21. Berdasarkan PMK Nomor 262/PMK.03/2010 maka hal tersebut sebaiknya bendahara RSUD Ngudi Waluyo perlu melakukan prosedur pembayaran PPh Pasal 21 dengan baik. Kata kunci : Sistem dan Prosedur, PPh Pasal 21 , Pegawai Negeri Sipil
PENGARUH SELF ESTEEM DAN SELF EFFICACY TERHADAP KINERJA KARYAWAN PADA KANTOR KONSULTAN PAJAK (Studi Pada Karyawan Consulting Division PT Multi Utama Consultindo Jakarta)
No full textNo study examine tax consultant’s performance by psychological side, this is how this research is done. This research is conducted at PT Multi Utama Consultindo Jakarta (PT MUC). This research purposed to know the effect of self esteem and self efficacy toward the employees’ performance. This research is conducted by distributing questionnaires to the consulting division’s employees which consist of 36 employees. The average results of respondents’ answer of self esteem are 4.04, the average of self-efficacy were 3.99, and the average of performance were 4.03. This measurement used Likert scale, 1-5 for negative and 5- 1 for positive items. Simultaneously self esteem and self efficacy affected toward employees’ performance by 56.8%, while the rest of it (43.2%) is explained by other factor. The suggestion in this research for employees of PT MUC, if the employees wants to increase their performance, they can considere to self esteem and self efficacy. Basically every person has self-esteem and self efficacy, but it depends on how they managed it. Related to the suggestion, the employees can improve their self-esteem and self efficacy by considering the factors which are related to self esteem and self efficacy itself. Keywords: Self Esteem, Self Efficacy, Employee’s Performance Abstrak Penelitian ini dilakukan karena belum ada penelitian yang mengambil tema kinerja konsultan pajak dari sisi psikologisnya. Penelitian ini dilakukan pada kantor konsultan pajak, yaitu PT Multi Utama Consultindo Jakarta (PT MUC). Tujuan dari penelitian ini untuk mengetahui pengaruh self esteem dan self efficacy terhadap kinerja karyawan pada PT MUC. Penelitian ini dilakukan dengan menyebarkan kuisioner kepada karyawan consulting divition yang terdiri dari 36 karyawan. Hasil jawaban responden pada variabel self esteem rata-rata sebesar 4,04, rata-rata dari self efficacy sebesar 3,99, dan rata-rata kinerja sebesar 4,03, pengukuran menggunakan skala likert 1-5 pada item negatif dan 5-1 pada item positif. Self esteem dan self efficacy secara simultan berpengaruh signifikan terhadap kinerja karyawan sebesar 56,8%, sedangkan sisanya sebesar 43,2% dijelaskan oleh faktor-faktor lain yang tidak disertakan dalam penelitian ini. Saran yang diberikan bagi karyawan PT MUC yaitu, jika karyawan ingin meningkatkan kinerjanya, dapat memperhatikan self esteem dan self efficacy. Pada dasarnya setiap orang telah memiliki self esteem dan self efficacy, tergantung bagaimana orang tersebut memanfaatkannya. Berdasarkan hal tersebut, karyawan dapat memperbaiki self esteem dan self efficacy yang ada pada dirinya dengan memperhatikan faktor-faktor yang membentuk self esteem dan self efficacy tersebut. Kata Kunci: Self Esteem, Self Efficacy, Kinerja Karyawa