Jurnal Mahasiswa Perpajakan
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ANALISIS PENGELOLAAN PIUTANG PAJAK BUMI DAN BANGUNAN PASCA PENGALIHAN PAJAK BUMI DAN BANGUNAN MENJADI PAJAK DAERAH DI KOTA PROBOLINGGO (Studi Pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Kota Probolinggo)
Get PDFThe aim ofthis studyis to determinethe management ofland and building tax credit and inhibiting factors management.The method used is qualitative method with descriptive research, using interview, observation and documentation as a means of data collection. The focus of this researchis a step taken in managing the property tax receivables after the transfer of property tax into a local tax. Methods of data analysis nclude data reduction, data presentation, and inference. The conclusion of this study in general management of land and building tax receivable after transferring in to the local tax has been implemented in accordance with the provisions of the theory. One of the biggest inhibiting factor in managing land and building taxes receivable is the human factor that is the quantity and quality is still lacking. Keywords: Local Tax, Tax Receivable Management, and Property Tax Receivable. ABSTRAK Tujuan dari penelitian ini adalah mengetahui pengelolaan piutang pajak bumi dan bangunan dan faktor-faktor penghambat pengelolaannya.Metode penelitian yang digunakan adalah metode kualitatif dengan jenis penelitian deskriptif, dengan menggunakan wawancara, observasi, dan dokumentasi sebagai alat pengumpulan data.Fokus penelitian ini adalah langkah yang diambil dalam mengelola piutang pajak bumi dan bangunan pasca pengalihan pajak bumi dan bangunan menjadi pajak daerah.Metode analisis data meliputi reduksi data, penyajian data, dan penyimpulan.Kesimpulan yang diperoleh dari penelitian ini secara umum pengelolaan piutang pajak bumi dan bangunan pasca pengalihan menjadi pajak daerah telah dilaksanakan sesuai dengan ketentuan teori – teori yang relevan.Salah satu faktor penghambat yang paling besar dalam mengelola piutang pajak bumi dan bangunan ialah faktor sumber daya manusia yang kuantitas dan kualitasnya masih kurang. Kata Kunci :Local Tax, Pengelolaan Piutang Pajak, dan Piutang Pajak Bumi dan Bangunan
EVALUASI PERENCANAAN PAJAK PERTAMBAHAN NILAI PADA PT. “X” DI KABUPATEN KEDIRI
Get PDFTax is the largest contributor in state revenue which is used to fulfill the country needs and set the government course. Tax from the Taxpayer point of view is defined as one of deduction to their incomes and corporate profits. Especially tax planning for Value Added Tax (VAT) which has some provision in its planning, but it is not needed to use all of the provisions of the planning. One way of VAT planning is by utilizing input tax and output tax and then does the calculation. PT. “X” is one company that uses VAT planning by using two planning methods; first method is by making debit and the second one is by delaying tax payments. In taxation debiting, PT. “X” perform charging by diverting the expired Tax Invoice into the financial statements as an expense of the company, meanwhile delaying payment term means; PT. “X” delays the payment of VAT, so that the company do not have to pay VAT in advance but they can do production first. Keywords : Tax Planning, Evaluation of tax planning, Value Added Tax Planning. ABSTRAK Pajak merupakan penyumbang terbesar dalam penerimaan negara yang digunakan untuk membiayai kebutuhan negara dan mengatur jalannya pemerintahan.Pajak dilihat dari segi Wajib Pajak merupakan salah satu faktor pengurang penghasilan dan laba perusahaan. Perencanaan pajak khususnya Pajak Pertambahan Nilai (PPN) memiliki ketentuan-ketentuan dalam melakukan perencanaan, akan tetapi tidak semua ketentuan perencanaan tersebut digunakan. Perencanaan PPN diantaranya adalah dengan memanfaatkan Pajak Masukan dan Pajak Keluaran yang kemudian dilakukan perhitungan.PT. “X” merupakan salah satu perusahaan yang menggunakan perencanaan PPN dengan menggunakan dua metode perencanaan, yang pertama adalah melakukan pembebanan dan yang kedua dengan melakukan penundaan pembayaran pajak. Dalam pembebanan pajak, PT. “X” melakukan pembebanan dengan cara mengalihkan Faktur Pajak Masukan yang sudah kadaluwarsa kedalam laporan keuangan sebagai beban perusahaan, sementara penundaan pembayaran adalah dimana PT. “X” melakukan penundaan pembayaran PPN, dengan begitu perusahaan tidak harus membayar PPN terlebih dahulu tetapi bisa melakukan produksi terlebih dahulu. Kata Kunci : Perencanaan Pajak, Evaluasi Perencanaan Pajak, Pajak Pertambahan Nilai
PENGARUH KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DAN IMPLIKASINYA PADA KINERJA PENERIMAAN PAJAK (STUDI PADA WAJIB PAJAK ORANG PRIBADI DAN BADAN DI KANTOR PELAYANAN PAJAK PRATAMA TUBAN)
No full textThis research aimed is to clarify the influence of tax service quality on taxpayers complience and the effect on performance of tax revenue Tax Office Pratama Tuban. This type of research used explanatory research method with quantitative approach. Data collection method is questionnaire and documentation method. The researcher questionnaire distributed directly to 100 respondents, individu and corporate taxpayers. The result of path analysis showed that variable tax service quality has a significant influence partially on the performance of tax revenue, and variable tax service quality has a significant influence partially on taxpayers compliance. Meanwhile, taxpayers compliance do not influence on the performance of tax revenue. Together, however, tax service quality, taxpayers compliance significantly influences the performance of tax revenue. Keywords: The quality of tax service, Compliance taxpayers, and The performance of tax revenue ABSTRAK Penelitian ini bertujuan untuk menjelaskan pengaruh kualitas pelayanan pajak terhadap kepatuhan Wajib Pajak dan implikasinya pada kinerja penerimaan pajak di Kantor Pelayanan Pajak Pratama Tuban. Jenis penelitian yang digunakan pada penelitian ini yaitu jenis penelitian eksplanatori dengan pendekatan kuantitatif. Teknik pengumpulan data dalam penelitian ini yaitu teknik angket dan teknik dokumentasi. Peneliti menyebarkan angket ke 100 responden, yaitu Wajib Pajak orang pribadi dan badan. Berdasarkan hasil analisis jalur menunjukkan bahwa secara parsial variabel kualitas pelayanan pajak berpengaruh terhadap kinerja penerimaan pajak dan juga berpengaruh terhadap kepatuhan Wajib Pajak. Sedangkan kepatuhan Wajib Pajak tidak berpengaruh terhadap kinerja penerimaan pajak. Secara simultan atau bersama kualitas pelayanan pajak berepengaruh terhadap kepatuhan Wajib Pajak dan implikasinya pada kinerja penerimaan pajak. Kata Kunci: Kualitas Pelayanan Pajak, Kepatuhan Wajib Pajak, dan Kinerja Penerimaan Paja
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN WAJIB PAJAK PENGGUNA E-SPT MASA PPN (STUDI PADA WAJIB PAJAK BADAN DI KANTOR PELAYANAN PAJAK MADYA MALANG)
No full textQuality service to the public servant is one important thing. On the KPP Madya Malang quality of service is a major priority. The purpose of this research is to know and explain the influence of variable reliability, responsiveness, assurance, emphaty and tangible together and most dominant influence on the level of satisfaction of users of e-SPT the VAT. The results indicates that all the independent variable of service quality has a simultaneously relation and a significant influence on customer satisfaction as the dependent variable. These results can be seen from F for 10.544 with probability (p) of 0.000 (p <0.05). While partially only variable reliability , and responsiveness that can demonstrate a significant effect of independent variables with the dependent variable. Variable responsiveness be the variable most dominant influence on customer satisfaction. Keywords: Service Quality, Satisfaction, e-SPT the VAT, taxpaye
PENGARUH HIMBAUAN, KONSELING DAN PEMERIKSAAN TERHADAP POTENSI PENERIMAAN PAJAK SEKTOR USAHA REAL ESTAT DALAM ERA SELF ASSESSMENT SYSTEM (STUDI PADA KANTOR PELAYANAN PAJAK PERUSAHAAN MASUK BURSA)
Get PDFThis research aims to analyze and explain the influence effect of appeal, counseling and audit done by fiscus to the potential tax revenues in the real estate sector. This research used explanatory research with quantitative approach. The sample of this research is taken by using purposive sampling technique. The researcher used questionnaire to fiscus especially Account Representative who are handling 36 real estate companies listed in the Indonesia stock exchange. Using descriptive and multiple linear regression, this study showed that appeals and counseling do not influence the pential tax revenues. Meanwhile, the potential tax revenues are influenced by audit significantly. Together, however, appeals, counseling, and audit significantly influence the tax revenues. Keywords: Appeal, Counseling, Audit, Tax Revenu
ANALISIS PENDAPATAN BAGI HASIL PAJAK PROVINSI SEBAGAI UPAYA PENINGKATAN PEMBANGUNAN DAERAH (STUDI PADA DINAS PENDAPATAN DAERAH DAN BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN KEDIRI TAHUN 2008-2013)
Get PDFThe purpose of this research is to know the target, realization and the growth of split profits income of Provincial Taxes in Kediri, and also to know the regional needs addiction level of that acceptance and the contribution of that income for regional development in Kediri from 2008 to 2013. The method of this research is descriptive research. The result of this research shows that the target of provicial taxes split profit income in 2008-2011 and 2013 has been reached, but in 2012 the target can not be reached. From 2008 to 2013, the split profits income of Provincial Taxes in Kediri went up gradually and fell once only in 2012. Regional needs addiction level of that income fluctuate and it’s value was 5,31% in average, from 2008 to 2013. The contribution of that income for Financial Expenditure fluctuate and it’s value was 30,35% in average from 2008 to 2013. Keywords: Provincial Taxes, Split Profits Income of Provincial Taxes, Regional Developmen
EFEKTIVITAS PELAKSANAAN EKSTENSIFIKASI WAJIB PAJAK MELALUI PEMBERIAN NOMOR POKOK WAJIB PAJAK (NPWP) DALAM RANGKA MENINGKATKAN PENERIMAAN PAJAK PENGHASILAN (Studi pada Kantor Pelayanan Pajak Pratama Malang Utara)
Get PDFThis research were done due to a lot of people has already implemented subjective and abjective requirements for the tax, but they didn’t go to tax office to get the Identity Tax Registration Number. More people who had registered, it would increase the income tax by qualified that all of tax payer doing their tax duty bassed on tax laws. Therefore it is necessary to arrange extensification activities in purpose to increase the income tax revenue also to find out the effectiveness of that activities. The result of this research showed that the activities was very effective to increase the registered taxpayers each year. Concide with increasing the registered taxpayers each year, so the incoming tax realization about to increase from 2009 until 2013 as well. Bassed on the realization of income tax revenue, so the effectivity can be determined by comparing the incoming tax realization between the target of it. The level of income tax in KPP Pratama Malang Utara is effective from 2009 until 2013. Keyword: Income Tax Revenue, registered taxpayers, potencial of taxatio
ANALISIS SISTEM DAN PROSEDUR PENCEGAHAN PENYALAHGUNAAN FAKTUR PAJAK DALAM UPAYA MENINGKATKAN PENGENDALIAN INTERN (Studi kasus pada KPP Pratama Surabaya Gubeng)
Get PDFValue Added Tax (VAT) has a significant and strategic role in the portion of the tax revenues. Tax receipts from the second largest VAT sector therefore income tax revenue. The main issues in the sector of VAT, is the amount of abuse the Tax Invoice. Tax Invoice is proof of payment of VAT on the purchase and delivery of goods and services. Purpose of this study was to analyze the sistem and procedures of the Directorate General of Taxation (DGT), which aims to prevent abuse of the Tax Invoice is set in the PER-24 / PJ/2012 and analyze Control internal Surabaya Gubeng. This study used a qualitative descriptive approach. This study used data collection techniques such as interviews and documentation. The researchers in this study found that the sistems and procedures PER-24/PJ/2012 better sistem to tackle the problem because Fictitious Tax Invoice numbering sistem is controlled directly by the DGT to provide the serial number on the tax invoice to Taxable Person (PFM) which has been re-registered and verified by the DGT making it very difficult to perform misuse Tax Invoice. The conclusion of this study is PER-24/PJ/2012 sistem is a good sistem to prevent abuse of the sistem Tax Invoice because is controlled directly by the DGT and Internal Control, which already meet the elements of the principles of good internal control.Keywords: System Analysis, Prevention, Misuse, Tax Invoice, Internal Contro
STRATEGI PEMERINTAH KOTA MALANG DALAM MENINGKATKAN PENERIMAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (Studi pada Dinas Pendapatan Daerah Kota Malang)
Get PDFThis research is descriptive research with qualitative approach. Data source that used is primary data and secondary data. Primary data is in the form of observation and interview result, while secondary data is in the form of documents of Renstra, Lakip, Renja, and profile book of Dinas Pendapatan Daerah. Data analysis on this research is interactive data analysis model of Miles and Huberman. Strategy undertaken by Dinas Pendapatan Daerah include intensification and extensification strategy. On implement that strategy, Dinas Pendapatan Daerah Kota Malang face some problems, including less obediently Wajib Pajak, less strong foundation law, and there’s desire from Wajib Pajak to do fraud. Keywords : Intensification strategy, extensification strateg
KONTRIBUSI PAJAK HIBURAN DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA MALANG (STUDI KASUS DINAS PENDAPATAN DAERAH KOTA MALANG)
Get PDFMalang which is known as a student city with all it’s inhabitants, have made the number of entertainment as an essential needs for their daily activity. Now, as time goes by, the variety of entertainment venues can be found in Malang City. The local government of Malang City can take advantage of the entertainment sector as one of the local genuine income in view that entertainment is one of the important elements for the daily activity of the citizens of Malang City. The increasing number of entertainment tax payers in the city of Malang then automatically entertainment tax revenues will also get increased, so that later on will affect the contribution of tax revenue in the entertainment sector's local genuine income of Malang. This type of research is descriptive research, using data for fiscal year 2011-2014. The results of this research is that entertainment tax contributions against tax areas in the local genuine income is still very lacking. The average entertainment tax contribution to the local tax of 1,75% while the local genuine income about 1,25%. The level of effectiveness of entertainment tax and local genuine income above 100%, this indicates that the government has been able to carry out the regional financial sector performance the local genuine income very effectively. The local government of Malang City has also done some efforts to improve the entertainment tax, so that it’s contribution to the local genuine income will be greater. Keywords: Entertainment Tax, Local Genuine Income, Contribution, Effectiveness