Jurnal Mahasiswa Perpajakan
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PENGARUH PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN FISKUS DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK UMKM DI KANTOR PELAYANAN PAJAK PRATAMA MALANG UTARA)
Get PDFThe low level tax compliance of small medium enterprises taxpayer caused the Government issued Government Regulation No. 46 Year 2013 on Income Tax on income derived by a taxpayer who has a circulation of 4.8 Billion Maximum Effort in 1 year. In addition, factors that may affect tax compliance is the knowledge of the procedures to meet tax obligations and knowledge about the function and role of taxes, on the other factors also affect the quality of service tax authorities on tax compliance. The population in this research are all taxpayers registered small and medium enterprises in the North Malang service tax office until January 2014 in the amount of 3,967 taxpayers and the sample is calculated by Slovin formula in order to obtain 98 respondents. Based on the results of the F test is known that the knowledge of taxation, quality of service tax authorities and tax rates jointly have a significant effect on tax compliance. Meanwhile, based on the results of the t test is known that the knowledge of taxation partially significant effect on tax compliance, quality of service tax authorities partially insignificant effect on tax compliance and tax rates partially affect taxpayer compliance, but has a negative effect. Keywords: tax knowledge, Quality service of tax employee, tax rate, taxpayer complianc
EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN, SURAT PAKSA DAN PENYITAAN DALAM MENGOPTIMALKAN PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA MALANG SELATAN
Get PDFNational revenue from tax sector in recent years is not reaching the target. The government has attempted some measures to maximize tax revenue. One of them is to collect the tax debt from tax payer. Based on Act No. 19 of 2000 about Tax Collection with Letter of Compulsion, tax debt is a base to collet the tax. The objective of research is to understand the effectiveness rate and the contribution rate of tax collection through reprimand letter, compulsion letter and confiscation letter in order to liquidate tax debt. Research method is qualitative. Data analysis tool is using Miles & Huberman’s Data Interactive Model (1984) which includes Data Reduction, Data Display and Conclusion & Verification. Result of data analysis indicates that the effectiveness rate of tax collection with Reprimend Letter is not effective, that Compulsion Letter is quite effective, and Confiscation Letter is not effective. The contribution of tax revenue from tax collection with Reprimand Letter, Compulsion Letter and Confiscation Letter to optimize tax revenue at Tax Office of Pratama in South Malang therefore is very low. Keywords: Tax Debt, SKP, Tax Collection, Compulsion Lette
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PEMUNGUTAN PAJAK DAERAH ( Studi pada Dinas Pendapatan Daerah Kabupaten Tulungagung )
Get PDFLocal tax is contributing the highest revenue to Local Genuine Income (PAD). The government attempts to increase the effectiveness of local tax collection to improve PAD, especially through tax post. There are factors influencing the effectiveness of local tax revenue. The objective of research is to understand the influence of inflation rate, population rate, and Gross Regional Domestic Product (PDRB) on local tax revenue in Tulungangung District in period 2008-2012. Data type is secondary data (time series) for period 2008-2012 obtained from the Official of Local Revenue and the Statistic Bureau (BPS) in Tulungagung District. Literature study is conducted to support data collection. Result of research indicates that the effectiveness of local tax collection in Tulungangung District in period 2008-2012 is entirely very effective. Of all three variables observed, which are inflation rate, population rate and PDRB, one with the most dominant influence on local tax revenue is population rate. Based these results, it may be suggested that the local government of Tulungangung District, especially the Official of Local Revenue of Tulungangung District, in determining local tax shall firstly socialize the importance of tax for the development such that taxpayer will be aware of paying tax in exchange for their welfare. Keywords: Local Tax, Inflation Rate, Population Rate and PDR
EFEKTIVITAS PENAGIHAN PAJAK AKTIF DENGAN SURAT TEGURAN DAN SURAT PAKSA DALAM UPAYA OPTIMALISASI PENERIMAAN PAJAK (STUDI KASUS PADA KANTOR PELAYANAN PAJAK MADYA MALANG)
Get PDFThe purposes of this research are to determine the effectiveness of active tax collection on the Reprimand Letter and Forced Letter and their contribution towards optimize the tax revenues at Kantor Pelayanan Pajak Madya Malang. Those were conducted on the basis of the presence of the tax which is still owed to the state as shown in the realization of the State Budget fluctuating in three years period from 2011 to 2013. Those are also apparent in tax revenue at Kantor Pelayanan Pajak Madya Malang which doesn’t reach the set targets yet. Therefore, the state gives responsibility to the tax authorities to act as a law enforcement agent in the field of taxation, include a tax collection action. With the act of tax collection, especially active tax collection, it is expected that the taxpayer or tax insurer pay of the tax debt, so that the optimal tax revenue can be achieved. As a first step is to implement an active tax collection, Tax Bailiffs convey the Reprimand Letter that can be followed by Forced Letter for increasing taxpayer compliances. Keyword: Effectiveness, Active Tax Collection, Reprimand Letter, Force Letter, Tax Revenu
PENGARUH SURAT TAGIHAN PAJAK DAERAH TERHADAP KEPATUHAN WAJIB PAJAK RESTORAN (STUDI PADA KOTA BATU JAWA TIMUR)
Get PDFThe purpose of this research is to find out how the influence of surat tagihan pajak daerah (STP) daerah (local tax bills) on tax restaurant compliance. This researh is done because of the high rate of local tax bills that have been published by Dinas Pendapatan Daerah Kota Batu (Department of Revenue of Batu) during 2012-2014. The local tax bills is used by Departement of Revenue of Batu to impose tax arrears along with administrative sanctions. This research uses multivariate linear regression method, t-test and F test with significance level of 5%. The results of this research indicates in partial tax bills have no sigificant effect to the tax restaurant compliance but sanction of administrative shows significant effect to the tax compliance. Besides that, in simultaneous tax bills analysis and sanction of administrative shows significantly and positively influence on tax restaurant compliance. Key words : local tax bills, tax bills, sanction of administrative, compliance, tax compliance of restaurant ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh surat tagihan pajak daerah terhadap kepatuhan wajib pajak restoran. Penelitian ini dilakukan karena tingginya tingkat surat tagihan pajak daerah yang telah diterbitkan oleh Dinas Pendapatan Daerah Kota Batu selama kurun waktu 2012-2014. Surat Tagihan Pajak Daerah ini digunakan oleh Dinas Pendapatan Daerah Kota Batu untuk menagih tunggakan pajak beserta sanksi administrasi. Metode penelitian yang digunakan dalam penelitian ini adalah regresi linier berganda, uji-t dan uji-F dengan tingkat signifikansi 5%. Hasil dari penelitian ini menunjukkan secara parsial variabel surat tagihan tidak memiliki pengaruh signifikan terhadap kepatuhan wajib pajak restoran, sebaliknya secara parsial sanksi admnistrasi memiliki pengaruh signifikan terhadap kepatuhan wajib pajak restoran. Hasil berbeda ditunjukkan jika dilakukan uji-F, karena secara simultan variabel surat tagihan dan sanksi administrasi berpengaruh secara siginifikan dan positif. Kata kunci: surat tagihan pajak daerah, surat tagihan, sanksi administrasi, kepatuhan, kepatuhan wajib pajak restoran
PENGARUH TINGKAT INFLASI, TINGKAT SUKU BUNGA SERTIFIKAT BANK INDONESIA, DAN NILAI TUKAR KURS TERHADAP PENERIMAAN PAJAK PENGHASILAN (Studi Pada Penerimaan Pajak Penghasilan Dalam Kurun Waktu 2005-2014)
No full textIncome tax is one of the tax types of that are managed by the Direktorat Jenderal Pajak. The meaning of the income tax is based on income from the corporate taxpayers or private person taxpayers who was acquired during the tax period of one year. Income tax is one the type that has contributed significantly to the financial income countries. This research is according to macro-economic conditions such as inflation rate, interest rate certificates of Bank Indonesia, and the exchange rate began the period 2005 to 2014. Source of the data used in this research are secondary data. This type of research used in this research is the explanation (explanatory research). The Data analysis technique used for this research is multiple linear analysis with the dependent variable income tax revenue and the independent variable is the inflation rate, the interest rate of Bank Indonesia certificates, and the exchange rate. Analysis using F test was showed that the independent variables have a simultaneous effect on the dependent variable. Based on the T test with 5% is found that the variable rate of inflation, interest rate of Bank Indonesia certificates, and the exchange rate has a partial effect on income tax revenue. Keywords : Inflation Rate, Interest Rate Certificate of Bank Indonesia, Exchange Rate, and Income Tax Abstrak Pajak penghasilan merupakan salah satu jenis pajak yang dikelola oleh Direktorat Jenderal Pajak. Pengertian dari pajak penghasilan adalah pajak yang dikenakan atas penghasilan baik wajib pajak badan maupun orang pribadi yang diperolehnya selama satu tahun masa pajak. Pajak penghasilan adalah salah satu jenis pajak yang memiliki sumbangsih yang cukup besar terhadap pemasukan keuangan negara. Penelitian ini dilakukan pada kondisi ekonomi makro antara lain inflasi, suku bunga sertifikat Bank Indonesia, dan nilai tukar kurs dari tahun 2005 sampai dengan tahun 2014. Jenis data yang digunakan merupakan data sekunder. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian penjelasan. Teknik analisis data yang digunakan adalah analisis linear berganda dengan variabel dependen penerimaan pajak penghasilan dan variabel independen adalah tingkat inflasi, tingkat suku bunga sertifikat Bank Indonesia, dan nilai tukar kurs. Analisis dengan menggunakan hasil uji F didapatkan bahwa variabel-variabel independen mempunyai pengaruh secara, bersama terhadap variabel dependen. Berdasarkan uji T dengan α sebesar 5% didapatkan bahwa tingkat inflasi, tingkat suku bunga sertifikat Bank Indonesia, dan nilai tukar kurs memiliki pengaruh secara sendiri terhadap penerimaan pajak penghasilan. Kata Kunci : Tingkat Inflasi, Tingkat Suku Bunga Sertifikat Bank Indonesia, Nilai Tukar Kurs dan Pajak Penghasila
PENGARUH KEPATUHAN WAJIB PAJAK BADAN DAN PENERBITAN SURAT KETETAPAN PAJAK BADAN TERHADAP PENERIMAAN PAJAK PENGHASILAN PASAL 25 BADAN (Studi Pada Kantor Pelayanan Pajak Pratama Batu Pada Tahun 2010-2014)
No full textCompliance is a taxpayer has a willingness to meet their tax obligations in accordance with the applicable rules and the application of sanctions or the threat of legal or administrative. Highly taxpayer compliancing will make obedient taxpayers in submitting his tax return. Return period that has been reported by the taxpayer are sometimes not appropriate or unappropriate, that the Tax Office (KPP) local examination which will generate Tax Assessment Letter (SKP). Population of this study is the total number of corporate taxpayers in 2010-2014 is equal. This study uses multiple linear regression analysis. Results of the study, the level of tax compliance and issuance of tax assessment is silmutan significant effect on income tax revenue Article 25 about “badan”. Partially, the variable levels of taxpayer compliance significant influence, while the issuance of tax assessment variables are not significant. Keywords : Taxpayers , Taxpayer Compliance , Issuance of Tax Assessment , Tax Income Agency Tax Article 25 ABSTRAK Kepatuhan merupakan wajib pajak mempunyai kesediaan untuk memenuhi kewajiban pajaknya sesuai dengan aturan-aturan yang berlaku ataupun ancaman dan penerapan sanksi baik hukum maupun administrasi. Dengan kepatuhan wajib pajak yang tinggi, maka akan membuat wajib pajak patuh dalam penyampaikan SPT nya. SPT Masa yang telah dilaporkan oleh Wajib Pajak terkadang tidak sesuai atau salah, sehingga Kantor Pelayanan Pajak (KPP) setempat melakukan pemeriksaan yang nantinya akan menghasilkan Surat Ketetapan Pajak (SKP). Populasi dari penelitian ini adalah seluruh jumlah wajib pajak badan pada tahun 2010-2014. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian, Kepatuhan Wajib Pajak dan penerbitan Surat Ketetapan Pajak secara silmutan berpengaruh signifikan terhadap penerimaan PPh pasal 25 badan. Namun secara parsial, variabel tingkat kepatuhan Wajib Pajak berpengaruh secara signifikan, sedangkan variabel penerbitan Surat Ketetapan Pajak tidak berpengaruh secara signifikan. Kata Kunci : Wajib Pajak Badan, Kepatuhan Wajib Pajak, Penerbitan Surat Ketetapan Pajak , Pajak Penghasilan Pasal 25 Bada
FAKTOR GAYA KEPEMIMPINAN, MOTIVASI KERJA, PENDIDIKAN DAN PELATIHANSERTA REMUNERASI YANG MEMPENGARUHI KINERJA PEGAWAI PAJAK (Studi pada Pegawai di Kantor Pelayanan Pajak Madya Malang)
No full textThe purpose of this research is to know and explain the influence of the leadership style , working motivation, education training and remuneration against the employee performance tax either simultaneously or partial. This research adopts explanatory research. The respondents of this research are taken from tax employees in Madya Malang Tax Office. The 85 samples are on this research as employees taxes. Slovin is used in this research to collect the data. Collecting data method is questionnaires in this research. The result of this research find that leadership style, work motivation, education training and remuneration both simultaneously and partially influenced tax employee performance. Variable remuneration has been the largest influence on the employee performance taxes in KPP Madya Malang. The conclusion of this research is leadership style, working motivation, education training and remuneratiom affected toward employees’ performance. Key words : Leadership Style, Motivation Work, Education and Training, Remuneration, Performance ABSTRAK Penelitian ini memiliki tujuan untuk mengetahui dan menjelaskan pengaruh gaya kepemimpinan, motivasi kerja, pendidikan dan pelatihan serta remunerasi terhadap kinerja pegawai pajak baik secara bersamaan maupun secara terpisah terhadap kinerja pegawai pajak. Penelitian ini termasuk jenis penelitian explanatory. Sampel yang digunakan pada penelitian ini sebanyak 85 orang Pegawai Pajak. Teknik sampel menggunakan teknik rumus slovin. Metode pengumpulan data pada penelitian ini menggunakan kuesioner. Hasil dari penelitian ini yaitu secara bersama dan terpisah variabel gaya kepemimpinan, motivasi kerja, pendidikan dan pelatihan serta remunerasi berpengaruh terhadap kinerja pegawai pajak. Variabel remunerasi menjadi yang paling besar pengaruhnya terhadap kinerja Pegawai Pajak di KPP Madya Malang. Kesimpulan dari penelitian ini adalah gaya kepemimpinan, motivasi kerja, pendidikan dan pelatihan serta remunerasi mempengaruhi kinerja pegawai pajak di Kantor Pelayanan Pajak Madya Malang Kata kunci : Gaya Kepemimpinan, Motivasi Kerja, Pendidikan dan Pelatihan, Remunerasi, Kinerj
PENGARUH PENERAPAN SISTEM ADMINISTRASI e-REGISTRATION, e-SPT, DAN e-FILING TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK (Studi pada Wajib Pajak di Kantor Pelayanan Pajak Pratama Singosari)
No full textThis study is conducted to determine the effect of the application of modern tax administration system made by the Directorate General of Taxation, namely with the existence of the e-registration, e-SPT, and the e-filing which aims to facilitate taxpayer in register, deposit, and submit the SPT. Research type uses explanatory research using quantitative approach. The location of this research is taken at the Tax Office Primary Singosari. Source of data is taken using primary data sources obtained from questionnaries given to respondents who registered as taxpayers in the Tax Office Pratama Singosari. The scale uses to measure the variables is the Likert scale. This study uses multiple linear regression analysis technique. Simultaneous test result shows the variable application of the administrative system of e-registration, e-SPT, and the e-filing affect the level of tax compliance. Partial test shows the application of the administrative system of e-registration, e-SPT, and the e-filing affect the level of tax compliance of taxpayers. This shows the level of tax compliance arises because of the application of the system of administration e-registration, e-SPT, and the e-filing are applied at the Tax Office Primary Singosari. Keywords: STO Singosari, Application Administration System e-Registration, e-SPT, e-Filing, Level of Taxpayer Compliance. ABSTRAK Penelitian ini dilakukan untuk mengetahui pengaruh dari penerapan sistem administrasi perpajakan modern yang dibuat oleh Direktorat Jenderal Pajak, yaitu dengan adanya program e-registration, e-SPT, dan e-filing yang bertujuan memudahkan Wajib Pajak dalam mendafatar, menyetor, dan menyampaikan SPT. Jenis penelitian yang digunakan adalah explanatory research dengan menggunakan pendekatan kuantitatif. Lokasi penelitian ini diambil di Kantor Pelayanan Pajak Pratama Singosari. Sumber data yang diambil dalam penelitian ini menggunakan sumber data primer yang diperoleh dari kuesioner yang diberikan kepada responden yang terdaftar sebagai wajib pajak di Kantor Pelayanan Pajak Pratama Singosari. Skala yang digunakan untuk mengukur variabel adalah skala Likert. Penelitian ini menggunakan teknik analisis regresi linier berganda. Hasil pengujian secara simultan menunjukkan variabel penerapan sistem administrasi e-registration, e-SPT, dan e-filing berpengaruh terhadap tingkat kepatuhan wajib pajak. Pengujian secara parsial menunjukkan penerapan sistem administrasi e-registration, e-SPT, dan e-filing berpengaruh terhadap tingkat kepatuhan pajak wajib pajak. Hal ini menunjukkan tingkat kepatuhan wajib pajak timbul karena adanya penerapan sistem administrasi -registration, e-SPT, dan e-filing yang diterapkan di Kantor Pelayanan Pajak Pratama Singosari. Kata Kunci: KPP Pratama Singosari, Penerapan Sistem Administrasi e-Registration,e-SPT,e-Filing, Tingkat Kepatuhan Wajib Pajak
ANALISIS EFEKTIVITAS PENDAPATAN PAJAK REKLAME DAN KONTRIBUSINYA PADA PENDAPATAN PAJAK DAERAH (Studi Pada Dinas Pendapatan Daerah Kota Malang)
Get PDFThe objective of research is to understand the effectiveness of advertisement tax, the contribution of various types of advertisement, and the contribution rate of advertisement tax to local tax income. Rasearch type is descriptive.The reported data are report about target and realization of income from advertisement tax and local tax in period from 2010 to 2014. Result of research indicates that the effectiveness rate of advertisement tax in period from 2010 to 2014 is very high. In average, the effectiveness of advertisement tax is 109,37%. Advertisement type that gives the biggest contribution to income from advertisement tax is billboard. Contribution rate of advertisement tax to local tax income in period from 2010 to 2014 is considered as very low. The contribution of advertisement tax to local tax income is only reaching 8,42%. Governmental effort, especially through the Official of Local Income of Malang City, is by checking the data and conducting field observation over the problematic taxpayers. It is suggested that strict legal sanction shall be given to the deviant taxpayer. Key words : Billboard, Local Genuine Income, Contributions tax ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui efektivitas pajak reklame, mengetahui kontribusi jenis-jenis reklame serta mengetahui besar nilai kontribusi pajak reklame pada pendapatan pajak daerah. Penelitian ini menggunakan jenis penelitian deskriptif. Data yang digunakan berupa laporan target dan realisasi pendapatan pajak reklame dan pendapatan pajak daerah tahun 2010-2014. Hasil penelitian ini yaitu tingkat efektivitas pajak reklame pada tahun 2010-2014 sudah sangat efektif. Rata-rata efektivitas pajak reklame yaitu sebesar 109,37%. Jenis reklame yang paling besar memberikan kontribusi pada pendapatan pajak reklame yaitu jenis reklame papan/billboard. Tingkat kontribusi pajak reklame pada pendapatan pajak daerah pada tahun 2010 hingga tahun 2014 dikatakan sangat kurang. Kontribusi pajak reklame pada pendapatan pajak daerah hanya mencapai rata-rata 8,42%. Upaya yang dilakukan oleh Dinas Pendapatan Daerah Kota Malang adalah lebih melakukan pengecekkan data dan penertiban lapangan secara langsung terutama pada wajib pajak yang bermasalah. Lebih ditegaskan sanksi hukum yang telah berlaku bagi wajib pajak yang melanggar. Kata kunci : Reklame Papan, Pendapatan Asli Daerah, Kontribusi paja