Jurnal Mahasiswa Perpajakan
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PENGARUH SURAT TEGURAN, SURAT PAKSA, DAN SANKSI ADMINISTRASI TERHADAP PEMBAYARAN TUNGGAKAN PAJAK (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA SINGOSARI)
No full textThis research was conducted to examine effect of the warning letter, the letter forced, and administrative sanctions against the payment of tax arrears. The research method was used by quantitative methods. The sample used was 7.326 letters and sanctions issued by the tax office pratama singosari from January 2011 to December of 2014, by taking a sample of 48 samples. Analysis of study data using multiple linear regression analysis, the results of this study indicate that the letter of reprimand, forced letter, and administrative sanctions significant effect on the payment of tax arrears, but the dominant influence on the payment of tax arrears was administrative sanctions. Keywords: Warning Letter, Letter Forced, administrative sanctions, Tax Payment Arrears. ABSTRAK Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh surat teguran, surat paksa, dan sanksi administrasi terhadap pembayaran tunggakan pajak. metode penelitian yang digunakan dengan metode kuantitatif. Sampel yang digunakan adalah 7.326 surat dan sanksi yang diterbitkan kantor pelayanan pajak pratama singosari dari bulan januari 2011 sampai dengan bulan desember 2014, dengan pengambilan sampel sebanyak 48 sampel. Analisis data penelitian ini menggunakan analisis regresi linear berganda, hasil penelitian ini menunjukkan bahwa surat teguran, surat paksa, dan sanksi administrasi berpengaruh signifikan terhadap pembayaran tunggakan pajak, akan tetapi yang dominan mempengaruhi pembayaran tunggakan pajak adalah sanksi administrasi. Kata kunci: Surat Teguran, Surat Paksa, Sanksi Administrasi, Pembayaran Tunggakan Pajak
ANALISIS PENERAPAN ELEKTRONIK NOMOR FAKTUR SEBAGAI UPAYA UNTUK MENCEGAH PENERBITAN FAKTUR PAJAK FIKTIF (SUATU STUDI PADA KANTOR PELAYANAN PAJAK WAJIB PAJAK BESAR TIGA)
No full textThis research aims to know implementation of electronic invoice number on Kantor Pelayanan Pajak Wajib Pajak Besar Tiga and obstacle-alternative ways to overcome the implementation of electronic invoice number in order to prevent the publication of fictive tax invoices. The results of the research have been conducted by researcher that found Kantor Pelayanan Pajak Wajib Pajak Besar Tiga were running well to implement this program, it was proved by the significant result in terms of preventing the publication of fictive tax invoices made by either publishers or the users of fictive tax invoices. Obstacles that arose from the implemention of this program were: Users’ were depended to the system and connection of internet, Taxpayers still had to come to the tax office, and the level of understanding and negligence of the taxpayers even though alternative ways to overcome the obstacles that arose from the implementation of this program were: improving the quality of information network. System accelerate the transition electronic invoice number to the electronic tax invoice, and kept account instillation as habits and a good transfer knowledge between employees. The research suggests that are to improve the system and human resource development must be carried out. Keywords: Tax Invoice Fictive, Electronic Invoice Number, Publisher Abstrak Penelitian ini bertujuan untuk mengetahui implementasi penerapan elektronik nomor pada Kantor Pelayanan Pajak Wajib Pajak Besar Tiga dan hambatan serta alternatif cara mengatasi hambatan penerapan elektronik nomor faktur dalam rangka mencegah penerbitan faktur pajak fiktif. Peneliti menemukan bahwa Kantor Pelayanan Pajak Wajib Pajak Besar Tiga sudah menerapkan program ini dengan baik, hal ini terbukti melalui hasil yang signifikan dalam rangka mencegah peredaran faktur pajak fiktif baik dari sisi pengguna maupun penerbit faktur pajak fiktif. Hambatan yang muncul dalam menerapkan program ini diantaranya : ketergantungan sistem dan koneksi jaringan internet, Wajib Pajak yang masih harus datang ke Kantor Pelayanan Pajak, dan tingkat pemahaman serta kelalaian Wajib Pajak sedangkan alternatif cara untuk mengatasi hambatan yang muncul diantaranya : meningkatkan kualitas sistem informasi, percepatan masa transisi elektronik nomor faktur menuju elektronik faktur, dan menanamkan budaya mencatat serta proses pembelajaran yang baik antar pegawai. Peneliti memberi rekomendasi kepada Kantor Pelayanan Pajak Wajib Pajak Besar Tiga dalam hal perbaikan sistem dan peningkatan sumber daya manusia mutlak dilakukan. Kata Kunci: Faktur Pajak Fiktif, Elektronik Nomor Faktur, Penerbi
IMPLEMENTASI ATAS DESENTRALISASI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) (Studi Kasus pada Dinas Pendapatan Daerah Kota Madiun dan Kantor Pelayanan Pajak Pratama Madiun)
No full textMadiun is one of the cities that decentralized Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) at the time of deadline, in January 1, 2014. As we know that DJP’s data are 123 cities that have decentralized PBB-P2 before January 1, 2014. It shows that if a city can prepare well, they can decentralized PBB-P2 before the deadline. This research focused on the implementation, obstacles are happened, and result of decentralization of PBB-P2. The result of this research is Dispenda Kota Madiun has complete provision of Article 5 paragraph (1) in the Joint Regulation of the Minister of Finance and Minister of Home No. 15/PMK.07/2014 and No. 10 of 2014 about The Steps of Preparation and Implementation of PBB-P2. Dispenda Kota Madiun has been ready to manage it, but some tools like plotter and software runtime applications are unvailable. Some of obstacles that occured are not online system in Kelurahan and complaint of Taxpayers about centralization of payments at Perception Bank. Keywords: Implementation, Decentralization, PBB-P
PENGARUH ACCOUNT REPRESENTATIVE (AR) TERHADAP KEPATUHAN WAJIB PAJAK (Studi Pada KPP Pratama Kepanjen)
Get PDFThe government do tax reform, make a “Prima” Services with forming account representative in “KPP Modern”. Account Representative have many function, there are education, mentoring, and controlling which are anticipated have an effect on taxpayer compliance. The purpose of this research is to know the simultan and partial influence of education, mentoring, and Controlling of Account Representative to taxpayer compliance. Types of research used in this study is explanatory research with quantitative approach. Samples used in this study as many as 100 respondents tax payer with questionnaire research instruments. Analysis of the data used in this research using descriptive analysis and multiple linear analysis. The results showed that Education Variables (X1), Mentoring Variable (X2), and Controlling of Account Representative Variable (X3) effected on Personal Tax Payer Compliance. In this study it can be seen also that individually (partial) the third variables involves Education Variables (X1), Mentoring Variable (X2), and Controlling of Account Representative Variable (X3) has a positive influence on Personal Tax Payer Compliance. The dominant variable in the Personal Tax Payer Compliance is controlling variables with the highest Beta 0,262. Keywords: Education, Mentoring, Controlling, Account Representative, Tax Complianc
IMPLEMENTASI ELEKTRONIK NOMOR FAKTUR (E-NOFA) PAJAK DALAM UPAYA MENINGKATKAN PELAPORAN WAJIB PAJAK (STUDI PADA PEGAWAI PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA SURABAYA GENTENG)
Get PDFThe purpose of this research is to know the implementation e-NOFA taxes for the increaseing number of tax payers in reporting taxes. The method that is used in this paper is comparative study, with “t” test. This paper compares dataof tax payers who report taxes reported tax prayer before using e-NOFA and after using e-NOFA. Data are collected by interviewing to tax prayers. The result proofs that the using of e-NOFA bringing of advantages tax employees as they can control tax payers easl. The result of “t” test shows that the using of e-NOFA in terms of tax compliance, overpayment taxes, and nil taxes is better than before, while the result for underpayment taxes generates no difference at all Keywords: Electronic Tax Invoice Number, PER-24/PJ/2012, Tax Invoic
PENGARUH KEPERCAYAAN WAJIB PAJAK PADA ACCOUNT REPRESENTATIVE TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA KANTOR PELAYANAN PAJAK PERUSAHAAN MASUK BURSA EFEK INDONESIA)
Get PDFThe purpose of this research is to know simultan and partial influence of taxpayer’s trust on account representative toward to tax compliance. Taxpayers trust represented by three variables: ability, benevolence and integrity. The method used in this research is explanatory research method, using a questionnaire as a data tool that distributed directly to 93 respondents. Analysis data in this study using descriptive analysis and multiple linear regression analysis aided by SPPS software version 17. The results of this paper indicated thatability variable, benevolence variable and Integrity variablesimultaneously have a significant effect toward taxpayer compliance but partially only ability and benevolence variable has a significant effect toward tax compliance. So that Account representative required to have ability, benevolence and integrity in order to improve tax compliance. Keywords: trust, ability, benevolence, integrity, account representative, tax complianc
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PEMILIK USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) DALAM MEMENUHI KEWAJIBAN PERPAJAKAN (Studi pada Wajib Pajak Pemilik UMKM Di KPP Pratama Malang Selatan)
Get PDFThis research is based on the way of Government in giving facilitation to people regarding the implementation of tax obligation by establishing Government Regulation No. 46 2013. This research is purposed to explain influence variable of tax understanding, controlling, and Socialization significantly influence in taxpayers compliance. Research method that is used is explanatory research with quantitative approach. Data collection method by using questionnaire for 100 MSME owners who are registered in tax office pratama malang selatan. Using descriptive analysis and multiple linear regression helped by SPSS software version 21, this study showed that the variable tax understanding, controlling, and Socialization significantly influence in taxpayers compliance. Keywords: Tax Understanding, Controlling, Socialization, and Taxpayer Complianc
ANALISIS PENGGUNAAN APLIKASI SISTEM INFORMASI DIREKTORAT JENDERAL PAJAK (SIDJP) DAN KINERJA PEGAWAI (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA SURABAYA GUBENG)
Get PDFThe application of SIDJP which is expected to ease the work of employees tax so as to give positive impact on the performance of employees taxes.The purpose of this study was to know and analyzing use application information system directorate general of taxes (SIDJP) who is running current and analyzing performance of employees in Tax Services Office Primary Surabaya Gubeng. This study uses descriptive qualitative approach. Research focus is onthe use of SIDJP applications for officers and employees in the performance of the Tax Services Office Primary Surabaya Gubeng. 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 isuse of application (SIDJP) easy and useful to operate so as to positively impact the performance of the employees but there are weaknesses in the application of SIDJP.The advice recommended isimprove the capacity of SIDJP application, to add the server, bandwidth and improve connectionsand the addition of application SIDJP feature to account representative (AR) in monitoring taxpayers and features to bailiff requisitioning in helping billing process. Keywords: use application (SIDJP), performance of employee
ANALISIS KONTRIBUSI PENERIMAAN PAJAK DAERAH SEBAGAI SALAH SATU SUMBER PENDAPATAN ASLI DAERAH (PAD) KABUPATEN MALANG (STUDI PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET KABUPATEN MALANG)
Get PDFThe purpose of this study are to determine the contribution of each type of local tax revenue (PAD) in Malang, to determine the level of effectiveness achieved for each type of tax in the District of Malang. The development of a nation always needs great costs because fund support is very influential to the developmental activities, especially those conducted by local government to the locality. Malang District has recognized the fact that some sources of Local Genuine Income must be exploited, and one of them is local tax. Huge revenue potential from local tax in Malang District must be developed and managed properly. It is then reasonably important to understand contribution and effectiveness of local tax revenue in Malang District as a source of Local Genuine Income. Therefore, the objective of research is to comprehend contribution and effectiveness of local tax revenue as a source of Local Genuine Income in Malang District. Local tax revenue in three-year period from 2011 to 2013 is then examined. Keyword: Contribution, Local tax, Local Genuine Incom
PENGARUH KUALITAS LAYANAN PETUGAS TEMPAT PELAYANAN TERPADU DAN TINGKAT PEMAHAMAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi pada Wajib Pajak di Wilayah KPP Pratama Surabaya Wonocolo)
Get PDFThis study aims to explain and analyze the influence of the Service Quality of the Integrated Services Place Officers and The Level of Taxpayer Understanding to the Taxpayer Compliance on Regional Taxpayers at Surabaya Wonocolo Pratama Tax Service Office. The method used in this research is explanatory research method, The population in this research are amounted 78.810, and the questionnaire as a data collection that is distribute directly to 100 respondent. Data analysis in this study using multiple linear regression analysis, support by SPSS software version 21. The result of multiple linear regression analysis show that Service Quality of the Integrated Services Place Officers variable and The Level of Taxpayer Understanding variable has a significantly positive influence simultaneously and partially to the Taxpayer Compliance variable on Regional Taxpayers at Surabaya Wonocolo Pratama Tax Service Office. The most dominant variable influencing taxpayer compliance is Service Quality of the Integrated Services Place Officers variable. Keyword: Service Quality of the Integrated Services Place Officers, The Level of Taxpayer Understanding, Taxpayer Compliance