Jurnal Mahasiswa Perpajakan
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PENGARUH PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Madya Malang)
No full textThe objective of this research is to determine the influence of tax audit to tax revenue by the tax audit in order to decrease taxpayer cheating for their obligation ini paying the tax. Data collected throught questionnaire that have been tested for its validity and realibility. This research is conducted at the Tax Office (KPP) Madya Malang. The numbers of tax officers contributed for the research samples are 37 tax officers from the Tax Office (KPP) Madya Malang. The Sampling method uses in the study is convinince sampling, whereas rhe data processing method uses in a simple regression analysis. The result shows that the tax audit proved a significant effect on tax revenue. However, the effect of the tax audit on Income Tax Overpayment (SPTLB) will reduce tax revenues in KPP Madya Malang, because of the restitution which is the return of an overpayment by WP. Key Words : Tax audit, Income Tax Overpayment, and tax revenue. ABSTRAK Tujuan penelitian ini untuk mengetahui pengaruh pemeriksaan pajak terhadap penerimaan pajak melalui pemeriksaan pajak yang merupakan upaya untuk meminimalisir kecurangan yang dilakukan oleh Wajib Pajak dalam melaksanakan kewajiban perpajakannya. Pengumpulan data dilakukan melalui penyebaran kuesioner yang telah diuji validitas dan realibilitasnya. Penelitian ini dilakukan pada Kantor Pelayanan Pajak (KPP) Madya Malang. Jumlah Pegawai yang menjadi sampel penelitian ini adalah 37 pegawai pajak dari Kantor Pelayanan Pajak (KPP) Madya Malang. Metode penentuan sampel yang digunakan dalam penelitian adalah convenience sampling, sedangkan metode pegolahan data yang digunakan adalah analisis regresi sederhana. Hasil penelitian menunjukkan bahwa pemeriksaan pajak terbukti berpengaruh secara signifikan terhadap penerimaan pajak. Namun, dalam hal ini pengaruh pemeriksaan pajak atas SPTLB akan mengurangi penerimaan pajak di KPP Madya Malang, karena adanya restitusi yaitu pengembalian kelebihan pembayaran pajak oleh Wajib Pajak. Kata Kunci : Pemeriksaan pajak, Surat Pemberitahuan Pajak Lebih Bayar, dan penerimaan paja
ANALISIS PROSEDUR PEMUNGUTAN PAJAK AIR TANAH PEMBANGKIT LISTRIK TENAGA UAP PEMBANGKIT JAWA BALI (PLTU PJB) PAITON
No full textThe realization of groundwater tax revenue of PLTU PJB Paiton has contributed significantly to realization of groundwater tax revenue of Situbondo. However, the realization of groundwater tax revenue of PLTU PJB Paiton still showed fluctuations each month. The fluctuations are caused by the ineffectiveness of groundwater tax collection procedures implemented by the Department of Revenue, Financial Management and Asset of Situbondo (DPPKAD). The results of this research showed that the groundwater tax collection procedure of PLTU PJB Paiton has been implemented according to the law than the others taxpayers of groundwater in Situbondo. The realization of groundwater tax revenue of PLTU PJB Paiton have good contribution to the groundwater tax revenue of Situbondo with the average contribution during 2011 to 2014 was 66.39%. The implementation of the groundwater tax collection procedure of PLTU PJB Paiton is supported by many factors such are human resources, the facilities and infrastructures, water gauge, information systems, internal and external control, and dutifully taxpayers. Meanwhile, the obstacle factor is DPPKAD of Situbondo does not have a specific standard operating procedures (SOP) which would govern the groundwater tax collection procedure of PLTU PJB Paiton or the other taxpayers. Keywords: The procedure of tax collection, tax groundwater. ABSTRAK Realisasi penerimaan Pajak Air Tanah PLTU PJB Paiton telah memberikan kontribusi yang besar terhadap realisasi penerimaan Pajak Air Tanah Kabupaten Situbondo. Namun demikian, realisasi penerimaan Pajak Air Tanah PLTU PJB Paiton pada setiap bulannya masih menunjukkan fluktuasi. Fluktuasi tersebut disebabkan karena tidak berjalannya prosedur pemungutan Pajak Air Tanah yang dilaksanakan oleh DPPKAD Kabupaten Situbondo secara maksimal. Hasil penelitian ini menunjukkan bahwa prosedur pemungutan Pajak Air Tanah PLTU PJB Paiton telah dilaksanakan sesuai dengan undang-undang dibandingkan dengan WP Air Tanah lainnya di Kabupaten Situbondo. Pemungutan Pajak Air Tanah PLTU PJB Paiton memberikan kontribusi yang sangat baik terhadap realisasi penerimaan Pajak Air Tanah Kabupaten Situbondo dengan rata-rata kontribusi selama tahun 2011 hingga tahun 2014 adalah 66,39%. Pelaksanaan pemungutan Pajak Air Tanah PLTU PJB Paiton didukung oleh berbagai faktor yaitu faktor SDM, sarana dan prasarana, alat pengukur penggunaan air, sistem informasi, pengawasan internal dan eksternal serta patuhnya WP. Sementara itu faktor yang menghambat prosedur pemungutan Pajak Air Tanah PLTU PJB Paiton adalah tidak terdapatnya SOP secara khusus yang mengatur prosedur pemungutan tersebut. Kata Kunci: Prosedur Pemungutan Pajak, Pajak Air Tana
IMPLEMENTASI ELEKTRONIK NOMOR SERI FAKTUR PAJAK SEBAGAI UPAYA PERBAIKAN SISTEM ADMINISTRASI PAJAK PERTAMBAHAN NILAI (Studi pada Kantor Pelayanan Pajak Pratama Malang Utara)
Get PDFThis research is conducted according to implementation of E-NOFA at KPP Pratama Malang Utara. The Analysis of Implementation is reviewed by tax invoice serial number publishing mechanism, the ammount of taxable entreprenuer using E-NOFA, the quantity of E-NOFA published, obstacles in implementation of E-NOFA and its problem solving. This research uses descriptive method with qualitative approach. The data sources were collected from interview and secondary data. The result of this research, the implementation of E-NOFA at KPP Pratama Malang utara has had improvement administration system of VAT which can be seen from significant change in numbering serial of tax invoice. Implementation E-NOFA at KPP Pratama Malang utara has some problems which are divided by 2, external problem and internal problem. The effort which can be done by KPP Pratama Malang Utara including preparing about implementation of e-Tax Invoice, can not giving total limit for E-NOFA order, fixing connection and internet network, urges non-taxable entrepreuner for not publishing serial number of tax invoice and actively socialize long time before implementation of new policy Key Word: Tax Invoice, electronic serial number of tax invoice, Taxable Entrepreneur, Value Added Tax, and administration system of VAT ABSTRAK Penelitian ini dilakukan pada implementasi e-NOFA di Kantor Pelayanan Pajak Pratama Malang Utara. Analisis atas implementasi e-NOFA ditinjau dari mekanisme penerbitan nomor seri faktur pajak, jumlah Pengusaha Kena Pajak yang menggunakan e-NOFA, jumlah penerbitan e-NOFA, hambatan dalam pelaksanaan e-NOFA dan upaya yang dilakukan untuk memperbaiki hambatan tersebut. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Sumber data diperoleh dari wawancara dan data sekunder. Hasil dari penelitian ini yaitu implementasi e-NOFA di Kantor Pelayanan Pajak Pratama Malang Utara mengalami perbaikan sistem administrasi Pajak Pertambahan Nilai yang dapat dilihat dari perubahan yang signifikan dalam penomoran seri faktur pajak. Implementasi e-NOFA di Kantor Pelayanan Pajak Pratama Malang Utara mengalami beberapa hambatan yang dibedakan menjadi dua yaitu hambatan internal dan hambatan eksternal. Upaya yang dapat dilakukan Kantor Pelayanan Pajak Pratama Malang Utara yaitu diantaranya dengan mempersiapkan pelaksanaan e-Tax Invoice, tidak membatasi jumlah permintaan e-NOFA, memperbaiki koneksi atau jaringan internet, menghimbau wajib pajak non pengusaha kena pajak untuk tidak menerbitkan nomor seri faktur pajak dan melaksanakan sosialisasi jauh-jauh hari sebelum pelaksanaan peraturan baru. Kata Kunci: Faktur Pajak, Elektronik Nomor Seri Faktur Pajak, Pengusaha Kena Pajak, Pajak Pertambahan Nilai, dan Sistem Administrasi Pajak Pertambahan Nila
KAJIAN ATAS OTONOMI KELEMBAGAAN DIREKTORAT JENDERAL PAJAK (STUDI KASUS ATAS WACANA PEMISAHAN WEWENANG ANTARA DIREKTORAT JENDERAL PAJAK DENGAN KEMENTERIAN KEUANGAN)
Get PDFThe research is based upon the fact that in recent years the target of taxes does not meet the target, responded by various recommendations from related parties and supported by the growing trend in many countries that the tax authority is being transformed to be more autonomous. The purpose of this study is to describe the institutional design that is right for the DGT for the realization of a good internal control system within the body of the Ministry of Finance. Internal Controlling System in the Ministry of Finance is the main focus of the research that is seen from perspective of system of organization, system of authorities and recording procedures, healthiness of the work performance, and the employee performance towards their given authorities; and restructuration of DGT that is seen from the aspect of its design of position, design of suprastructure, design of lateral relations and design of decision making system. Conclusion of the research is that transforming DGT into Lembaga Pemerintah Non-Kementerian (Government Institution Non-Ministry) under the name of Badan Penerimaan Perpajakan (the Body of Taxation Recipient), which directly be controlled by and responsible to the president through coordination of Finance Minister. Keywords: Autonomy, Organization, Tax Administration ABSTRAK Penelitian ini dilatarbelakangi oleh kondisi dimana target pajak yang tak kunjung tercapai dalam beberapa tahun terakhir, kemudian direspon dengan berbagai pandangan rekomendasi dari berbagai pihak terkait dengan perlunya penambahan wewenang pada tubuh DJP, diperkuat dengan adanya tren di negara lain yang mulai mentransformasi otoritas pajaknya ke arah yang lebih otonom. Tujuan dari penelitian ini adalah untuk mendeskripsikan desain kelembagaan yang tepat bagi DJP demi terwujudnya sistem pengendalian internal yang baik dalam tubuh Kementerian Keuangan. Fokus penelitian ini adalah sistem pengendalian internal Kementerian Keuangan dilihat dari sistem organisasi, sistem wewenang dan prosedur pencatatan, pelaksanaan kerja yang sehat, dan karyawan dengan kualitas yang sesuai dengan tanggung jawab; dan restrukturisasi DJP dilihat dari aspek desain dari posisi, desain suprastruktur, desain hubungan lateral, dan desain sistem pengambilan keputusan. Kesimpulan yang diperoleh dari penelitian ini adalah perlu menjadikan DJP berstatus Lembaga Pemerintah Non Kementerian dengan nama Badan Penerimaan Perpajakan, yang berada langsung di bawah dan bertanggung jawab kepada Presiden melalui koordinasi Menteri Keuangan. Kata Kunci: Otonomi, Organisasi, Administrasi Perpajaka
ANALISIS KEPATUHAN WAJIB PAJAK TERHADAP PERATURAN DAERAH KOTA MALANG NOMOR 16 TAHUN 2010 KATEGORI PAJAK RUMAH KOS
Get PDFOne of the Local Revenue (PAD) is a local tax. The amount of local tax rates of each region is different, determined by the Regional Regulation. Malang is one of the areas that impose a tax for entrepreneurs boarding houses more than 10 rooms. Knowing the tax compliance is the goal of this research. In this study researcher receipts descriptive types of qualitative research. Primary data has obtained by the interview to the taxpayers and the Revenue Service employees in Dispenda Malang. The conclusion is the taxpayers who have boarding house business should obey to Malang Regional Regulation No. 16 of 2010, and the Dispenda Malang has implemented regulations correctly. Keywords : Taxes category Boarding House , Local Genuine Income (PAD) , Local Tax, Tax Payers Compliance. ABSTRAK Salah satu Pendapatan Asli Daerah (PAD) adalah pajak daerah. Besarnya tarif pajak daerah masing-masing wilayah berbeda, ditentukan dengan adanya Peraturan Daerah. Kota Malang merupakan salah satu daerah yang mengenakan pajak bagi pengusaha rumah kos lebih dari 10 kamar. Mengetahui kepatuhan wajib pajak adalah tujuan dari penelitian ini. Dalam penelitian ini peeliti meggunakan jenis penelitian deskripstif kualitatif. Data primer didapatkan dari hasil wawancara kepada wajib pajak dan pegawai Dinas Pendapatan Kota Malang dibagian pendapatan dan pajak. Kesimpulan dari penelitian ini adalah wajib pajak dengan usaha rumah kos patuh terhadap Peraturan Daerah Kota Malang Nomor 16 Tahun 2010, dan Dinas Pendapatan Kota Malang telah melaksanakan peraturan dengan benar. Kata Kunci : Pajak Rumah Kos, Peraturan Daerah Kota Malang No.16 Tahun 2010, Kepatuhan Wajib Pajak
PENGARUH RESPONSIVITAS PETUGAS PAJAK TERHADAP KEPUASAN DAN KEPATUHAN WAJIB PAJAK (Studi Pada Wajib Pajak Kantor Pelayanan Pajak Pratama Badung Selatan)
No full textThe aimed of this research are to explain direct influence of responsiveness on tax payer satisfaction, describe direct influence of responsiveness on taxpayer compliance and define direct influence of taxpayer satisfaction on taxpayer compliance. This research is designed as an explanatory research with quantitative approach. The variables in this research are responsiveness, taxpayer satisfaction and taxpayer compliance. The subject of this research are tax payers of KPP Pratama Badung Selatan. Total sample in this research are 96 respondents taken with accidental sampling technique and collecting the data using questioner. The data is analyzed by descriptive analysis and path analysis. The result of this research shown that responsiveness has direct influence on tax payer satisfaction, responsiveness has indirect influence on tax payer compliance amd tax payer satisfaction has direct influence on tax payer compliance. Based on the results of this research, KPP Pratama Badung Selatan is suggested to increase their responsiveness in order to increase tax payer satisfaction and the tax payer compliance. Key words : Responsiveness, Tax Payer Satisfaction, Tax Payer Compliance. ABSTRAK Tujuan dari penelitian ini ialah guna menjelaskan pengaruh responsivitas petugas pajak terhadap kepuasan wajib pajak, pengaruh responsivitas petugas pajak terhadap kepatuhan wajib pajak dan pengaruh kepuasan wajib pajak terhadap kepatuhan wajib pajak. Penelitian penjelasan atau explanatory research dengan pendekatan kuantitatif ialah jenis penelitian yang digunakan pada penelitian ini. Wajib pajak pada KPP Pratama Badung Selatan ialah populasi pada penelitian ini. Berdasarkan perhitungan rumus Slovin, maka didapat jumlah sampel sebanyak 96 orang responden yang diambil dengan menggunakan teknik accidental sampling. Kuesioner digunakan sebagai metode pengumpulan data dimana data yang diperoleh kemudian dianalisis dengan menggunakan analisis deskriptif dan analisis jalur (path analysis). Hasil dari penelitian ini diketahui bahwa responsivitas petugas pajak berpengaruh secara signifikan terhadap kepuasan wajib pajak, responsivitas petugas pajak berpengaruh secara tidak signifikan terhadap kepatuhan wajib pajak dan kepuasan wajib pajak berpengaruh secara sigifikan terhadap kepatuhan wajib pajak. KPP Pratama Badung Selatan diharapkan untuk meningkatkan responsivitas petugas pajak untuk meningkatkan kepuasan wajib pajak dan memicu kepatuhan wajib pajak. Kata kunci : Responsivitas, Kepuasan Wajib Pajak, Kepatuhan Wajib Paja
PENGARUH PENDAPATAN PAJAK DAERAH TERHADAP BELANJA DAERAH PADA KABUPATEN/KOTA DI JAWA TIMUR
No full textThis research is about The Influences of Local Taxes Income to the Region Expenditures at the District/City in East Java that has objectives to determine the impact of local taxes against indirect expenditure. Another goal of this research is to determine the impact of local tax revenues against direct expenditure. The type of research that researcher uses is explanatory. Population in this research is the realization of local tax revenues and regional expenditure in 29 districts and 9 cities in East Java using saturated sample which is the whole population. The data collection technique is time series from 2011 until 2013 with a ratio measurement scale. The analysis is simple linear regression analysis. Based on the result of simple analysis linear with 0,05 significance, as such the result of this research concludes that the Local Taxes have a significant positive influence to Indirect Expenditures, in which the significance value is 0,000 < 0,05 or value tcalcularion > ttable is 8,217 < 1,981 and β value is to 0,775. Local Taxes have also significant positive influence to the Direct Expenditures, in which the significance value is 0,000 < 0,05 or tcalculation value > ttabel is 25,854 <1,981 and β amounting to 1,122. Keywords: Local Taxes, Indirect Expenditures, Direct Expenditures ABSTRAK Penelitian tentang Pengaruh Pendapatan Pajak Daerah Terhadap Belanja Daerah Pada Kabupaten/Kota Di Jawa Timur bertujuan untuk mengetahui besarya pengaruh pajak daerah terhadap belanja tidak langsung. Tujuan lain dalam penelitian ini adalah untuk mengetahui besarnya pengaruh pajak daerah terhadap belanja langsung. Jenis penelitian yang peneliti gunakan adalah penelitian explanatory (penjelasan). Populasi dalam penelitian ini adalah realisasi pendapatan pajak daerah dan belanja daerah pada 29 Kabupaten dan 9 Kota di Jawa Timur dengan menggunakan sampel jenuh yakni penggunaan seluruh populasi. Teknik pengumpulan data menggunakan time series dari tahun 2011 sampai dengan 2013 dengan skala pengukuran rasio. Analisis yang digunakan adalah analisis regresi linier sederhana. Berdasarkan hasil analisis regresi linier sederhana dengan signifikansi 0,05 maka hasil penelitian ini menyimpulkan bahwa Pajak Daerah berpengaruh signifikan positif terhadap Belanja Tidak Langsung, dimana nilai signifikansi 0,000 < 0,05 atau nilai thitung> ttabel yaitu 8,217<1,981 dan β sebesar 0,775. Pajak Daerah juga berpengaruh signifikan positif terhadap Belanja Langsung, dimana nilai signifikansi 0,000 < 0,05 atau nilai thitung> ttabel yaitu 25,854<1,981 dan β sebesar 1,122. Kata Kunci: Pajak Daerah, Belanja Tidak Langsung, Belanja Langsun
PENGARUH SOSIALISASI PERPAJAKAN, PELAYANAN FISKUS, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi pada Wajib Pajak Orang Pribadi di KPP Pratama Ponororgo)
No full textThis research aims to explain and analyze the effect of Tax Socialization, Tax Authority Service and The Sanction against Personal’s Tax Compliance. The type of the research used is quantitative and the method is explanatory research for this aims to identify the effect of certain variable against others on the strictly-controlled condition. There are all taxpayers assessable populations of the research coped in the area of KPP Pratama Ponorogo and 90 respondents are taken out as a sample by using accidental sampling technique. Based on the result analyzed, there is an insignificant effect of the tax socialization resulted against the personal’s tax compliance with the 0,060 significance higher than the 0,05 significance. Additionally, there comes a significant effect of the tax authority service against the personal’s tax compliance with the 0,00 significance smaller than the 0,05 specified value. In the third variable, there is a significant effect of the sanction variable against the personal’s tax compliance with the 0,031 significance smaller than the 0,05 significance. The suggestion proposed on this research is that the revenue officer should improve the service in term of facility, equipment, and qualified human resources. Keywords: Sanction, Tax Authority Service, Tax Socialization, The Personal’s Tax Compliance
EFEKTIVITAS PEMERIKSAAN PAJAK TERHADAP WAJIB PAJAK YANG MELAKUKAN PERLAWANAN PAJAK DITINJAU DARI SISI FISKUS (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA BATU)
Get PDFFor the state taxes are one of the important sources of acceptance that will be used to finance state expenditure. In contrast to the company, the tax is burden would reduce earning after tax. Many attempts were made by the tax payer in an attempt to reduce their tax payment called tax evasion and tax avoidance, until damage of the country. It needs a tax audit function to test compliance and provide a deterrent effect to tax payers who do the tax resistance. The problems that are the object of discussion, that how the level of effectiveness of tax audits to tax payers who make tax resistance at KPP Batu from the side of tax authorities. Research used the qualitative descriptive method. Data collection used are sources of primary data is an interview to the tax authorities, and sources of secondary data are documents required. From the interviews showed that the implementation of the inspection on the KPP Batu has been in accordance with existing regulations. According to the tax authorities KPP Batu, we know that so far tax audits has been effective to tax payer which do the Tax Avoidance and Tax Evasion. This is reinforced by the data obtained from the 2010-2013 in a row shows the effectiveness of 98,97%; 97,94%; 97,06%; 100%. Keywords: effectiveness, tax audits, tax resistanc
IMPLEMENTASI PROSES PEMUNGUTAN PAJAK AIR TANAH DI KOTA MALANG (STUDI PADA DINAS PENDAPATAN KOTA MALANG)
Get PDFThis research aims to know and describe the implementation of ground water tax collecting process in Malang city that conducted by Department of Regional Revenue of Malang City, the obstacles and the efforts undertaken to figure these obstacles. This research is descriptive approach. The focus of this research is the implementation of ground water tax collecting processe, the obstacles and the efforts undertaken to figure these obstacles. Based on the results of research, the implementation of ground water tax collecting process in Malang city has been conducted in accordance with the definition of collection that was found in Law Number 28 Year 2009. But ground water tax collecting processes is not full-implemented to prevailing laws. The obstacles are lack of society’s awareness about their ground water tax obligations, the arrears, water meters have yet to be full-implemented, and ambiguity on commercial household. Efforts to figure obstacles are socialization and direct-approach to the society, collection in the current month, water meters installation and increasing the price basic ground water. Key Word: Ground Water Tax, Tax Collecting, Regional Ta