Jurnal Mahasiswa Perpajakan
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EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB P2) TERHADAP PENINGKATAN PENERIMAAN PENDAPATAN ASLI DAERAH (PAD) (Studi Pada Dinas Pendapatan Dan Pengelolaan Keuangan Kota Surabaya)
Get PDFUU Number 28 year 2009 was born to change the system to collect Land and Building Tax in Village and City urban sector. It has begun as kind of centre tax that run by Directorate General of Taxes, since 2011 it has given to the local region where is the revenue of Land and Building Tax is belong to region totally 100%. Surabaya is one of pilot project where implying the new regulation so that is importantly to know how far the effectiveness of Land and Building Tax revenue in Surabaya. This research used descriptive research. The result of this study showed the average effectiveness of Land and Building Tax revenues which is handled by Directorate General Taxes is upper hand. The average effectiveness of Land and Building Tax revenue is amounted to 86,45% for 2009-2010 with the requirement of interpretation score is effective enough, mean while the average effectiveness of Land and Building Tax revenue in Surabaya is amounted to 76,38% for 2011-2013 with the requirement of interpretation is less effective. The potential of Land and Building Tax in Surabaya is always increase for 2014-2016. Based on that, DPPK Surabaya should work hard to optimize the local revenues come from Land and Building Tax in City sector. Keyword: Land and Building Tax Surabaya, Land and Building Tax in City, Land and Building Tax Decentralise
EVALUASI KEWAJARAN HARGA DAN KESESUAIAN METODE TRANSFER PRICING DENGAN PERDIRJEN PAJAK NOMOR PER-32/PJ/2011 (STUDI KASUS PADA PT. MERTEX INDONESIA)
Get PDFPT. MERTEX using Transactional Net Margin Method as a pricing method in transfer pricing transactions with related parties. Related to this method, needs to be applicated Arm’s Length Principles as defined in PER-32/PJ/2011. This study used a descriptive research with a qualitative approach based on case studies. The results showed that, transfer pricing methods used by PT. MERTEX in accordance with the Arm’s Length Principles and PT. MERTEX has implemented procedures and measures, as stipulated in PER-32/PJ/2011. There are differences between PT. MERTEX and Directorate General of Taxes Auditor in the disclosure of arm’s length price on transfer pricing transaction, so it needs to be continued to the Objection level. Documentation of PT. MERTEX’s transaction with related parties needs to be continued to meet the requirements in applying the Arm’s Length Principles as defined in PER-32/PJ/2011. If PT. MERTEX can show that documents in case of investigation by the Director General of Taxes Auditor, PT. MERTEX have strong evidence to support his argument in applying the arm’s length price/ earnings, thus PT. MERTEX able to resolve their disputes with the Auditor until the Appeals level. Keyword: Transactional Net Margin Method, Transfer Pricing, Related Party, Arm’s Length, PER-32/PJ/201
PENGARUH PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN PAJAK DAN SANKSI PAJAK TERHADAP MOTIVASI WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK
Get PDFTax has an important role in state revenue sources, as the country's largest revenue comes from taxes sector. however tax revenue in Indonesia is still not up to look at the number of individual taxpayers. The Tax Office Primary Singosari are growing every year but in terms of the SPT was still a lot of taxpayers who do not deliver the SPT. It was feared because it is not the taxpayer does not fulfill its obligation to calculate and pay the tax due. This study aims to explain the effect of tax knowledge, quality of service tax and tax penalties to motivate taxpayers to pay taxes. Type of research is explanatory research with quantitative approach. The results of simultaneous analysis showed that the variables of knowledge, quality of service and tax penalties affect the motivation of individual taxpayers in paying taxes. while the partial test results or individual taxes demonstrate knowledge, quality of service tax and tax penalties significantly influence the motivation of individual taxpayers in paying taxes. Expected results of the research can be used as a reference for further research to develop this research by adding a variable that has not been addressed in this study. Keywords : STO Singosari, tax of knowledge, quality of tax service, tax punishment, motivation individual taxpayer in paying taxe
OPTIMALISASI PENERIMAAN RETRIBUSI JASA UMUM DALAM UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN MALANG
No full textThe purpose of this qualitative descriptive study is to know and explain about the public service retribution revenue as one source of Revenue in Malang Regency. It is to analyze the constraints faced in the implementation of the optimalization of the district government revenue, public services, government efforts in Malang Regency in overcoming the obstacles that is existing. Local Genuine Income (PAD) is expected to be a main support to finance local activities. Every local government works hard to improve the local economic, including the improvement of PAD. One relatively great inflow to PAD is coming from retributions. Local retributions are the source of finance for the implementation of local government and local development through which the welfare of peoples will be improved and evenly distributed throughout population. The kind of public service retributions is more variable than that of service business and permit retributions. Higher collection of retributions will increase the revenue accepted by the government. Keyword: Optimalization, Public Service Retribution, Local Genuine Income(PAD
PENGARUH AGRESIVITAS PAJAK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi pada Perusahaan yang Terdaftar dalam Indeks SRI KEHATI Tahun 2011-2013)
No full textThe purpose of this research is to examine the influence of tax aggressiveness to CSR disclosure. Legitimacy theory is used inthis research to explain the research framework in relation to tax aggressiveness and its effect to CSR disclosure. The study is conducted quantitatively by using corporations that become part of indeks SRI KEHATI and listed in The Indonesian Stock Exchange from 2011-2013 as the samples. The independent variable is tax aggressiveness and measured by Book Tax Difference (BTD). The control variables are represented by corporate size (SIZE), Return On Asset (ROA), Leverage (LEV), Capital Intensity (CAPINT), and Market to Book Ratio (MKTBK). Finally the result indicated that the sign of relationship between tax aggressiveness and CSR disclosure is positive but not significant. This may be caused tax aggressiveness now yet regulated in Indonesia. Keyword : Tax Aggressiveness, CSR disclosure, Legitimacy Theory ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh agresivitas pajak terhadap pengungkapan Corporate Social Responsibility (CSR).Teori legitimasi menjelaskan adanya hubungan agresivitas pajak dengan pengungkapan CSR.Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan sampel perusahaan-perusahaan yang menjadi anggota indeks SRI KEHATI dan terdaftar dalam Bursa Efek Indonesia tahun 2011-2013. Variabel independen penelitian ini adalah agresivitas pajak dan menggunakan pengukuran book tax different (BTD). Variabel kontrol yang digunakan diantaranya adalah Ukuran perusahaan (SIZE), Return On Asset (ROA), Leverage (LEV), Capital Intensity (CAPINT), Market to Book Ratio (MKTBK). Hasil penelitian menunjukkan agresivitas pajak tidak berpengaruh secara signifikan terhadap pengungkapan CSR.Hal tersebut menurut dugaan peneliti terjadi karena saat ini belum ada regulasi mengenai agresivitas pajak di Indonesia. Kata Kunci : Agresivitas Pajak, Pengungkapan CSR, Teori Legitimas
ANALISIS DAMPAK IMPLEMENTASI PERATURAN PEMERINTAH NO. 109 TAHUN 2012 TERHADAP PENERIMAAN PAJAK REKLAME (Studi Kasus Tentang Pajak Reklame Rokok Pada Dinas Pendapatan, Pengelola Keuangan Dan Aset Daerah Kabupaten Situbondo)
No full textThe purpose of this research is to know the implementation impact regulation of government No. 109 of 2012 on Securing Material Containing Addictive Subtance Such as Tobacco for Health concerning acceptance advertisement of tax. Type of research is descriptive with qualitative approach. Data are obtained from interview, documentation, and observation by office DPPKAD Regency Situbondo. These results indicate that an increase in PAD Situbondo sizeable during the period 2010-2014 followed by increasing acceptance of advertisment tax Situbondo, but the increase is not accompanied by increased effectiveness and advertisment tax rate of contribution to the Local Taxes and PAD are still low or less, implementation of PP 109 in 2012 only decrease the cigarette billboards, while for advertisment tax revenues from cigarette sector has increased over the period 2011-2014. Based on that DPPKAD Situbondo should be working harder to able to optimize the advertisment tax revenues from advertisment sector potentially larger. Keyword: Situbondo Advertisment Tax District, Analysis Implementation PP 109 in 2012, Cigarette Advertising Tax ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui dampak implementasi Peraturan Pemerintah No. 109 Tahun 2012 tentang Pengamanan Bahan Yang Mengandung Zat Adiktif Berupa Tembakau Bagi Kesehatan terhadap penerimaan Pajak Reklame. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif dengan pendekatan kualitatif. Data yang digunakan untuk penelitian ini berasal dari wawancara, dokumentasi dan observasi yang diperoleh dari kantor DPPKAD Kabupaten Situbondo. Hasil penelitian ini menunjukkan bahwa peningkatan PAD Kabupaten Situbondo yang cukup besar selama periode tahun 2010-2014 diikuti dengan meningkatnya penerimaan Pajak Reklame Kabupaten Situbondo, namun peningkatan tersebut tidak dibarengi dengan meningkatnya efektivitas dan tingkat kontribusi Pajak Reklame terhadap Pajak Daerah dan PAD yang masih rendah atau kurang. Implementasi PP 109 tahun 2012 hanya berdampak pada menurunnya reklame rokok, sedangkan untuk penerimaan Pajak Reklame dari sektor rokok semakin meningkat selama periode tahun 2011-2014. Berdasarkan hal itu DPPKAD Kabupaten Situbondo harus lebih kerja keras lagi untuk dapat mengoptimalkan penerimaan Pajak Reklame dari sektor reklame yang berpotensi lebih besar. Kata Kunci: Pajak Reklame Kabupaten Situbondo, Analisis Implementasi PP 109 tahun 2012, Pajak Reklame Rokok
PENGARUH TINGKAT INFLASI, PENGANGGURAN, DAN PENDAPATAN PER KAPITA REGIONAL TERHADAP PENERIMAAN PAJAK DAN RETRIBUSI DAERAH (Studi Pada Badan Pusat Statistik dan Dinas Pendapatan Daerah Kota Batu Periode Tahun 2004-2013)
No full textThis research is conducted according to macro-economic conditions such as inflation rate, unemployment rate, and percapita income at period 2004 until 2013.This research uses explanatory research with quantitative approach. The data source used in this research come from Central Bureau of Statistics and Local Revenue Department, also come from website which has an official Internet domain. Data type uses in this research is secondary data and use data interpolation method. The Data analysis technique used for this research is multiple linear analysis. The results of the F test is that the independent vaariables have an effect simultaneously or jointly to variable local taxes and retributions. As for the T test showes that the rate of inflation , unemployment , and regional per capita income has partial effect on local tax revenues and retributions. Keywords : Inflation Rate, Unemployment Rate, Percapita Income, and Regional Tax and Regional Retribution ABSTRAK Penelitian ini dilakukan pada kondisi ekonomi makro antara lain tingkat inflasi, pengangguran, dan pendapatan per kapita regional periode 2004 sampai dengan periode 2013. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian penjelasan (explanatory research) dengan pendekatan kuantitatif. Sumber data yang digunakan dalam penelitian ini berasal dari Badan Pusat Statistik, Dinas Pendapatan Daerah Kota Batu, dan juga sumber dari situs website yang memiliki domain resmi dan terpercaya. Jenis data yang digunakan adalah data sekunder dan menggunakan metode interpolasi data. Teknik analisis data yang digunakan adalah analisis linear berganda. Hasil yang diperoleh dari uji F adalah yaitu variabel-variabel independen mempunyai pengaruh secara simultan atau bersama-sama terhadap variabel penerimaan pajak dan retribusi daerah. Sedangkan untuk uji T didapatkan bahwa tingkat inflasi, jumlah pengangguran, dan pendapatan per kapita regional mempunyai pengaruh secara parsial terhadap penerimaan pajak dan retribusi daerah. Kata Kunci : Tingkat Inflasi, Pengangguran, Pendapatan Per Kapita Regional dan Pajak dan Retribusi Daera
PENGARUH KESADARAN WAJIB PAJAK, SANKSI PAJAK, KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Terhadap Wajib Pajak Parkir Yang Terdaftar Pada Dinas Pendapatan Daerah Kota Malang)
No full textParking tax is the one of local tax which contributed to the local tax cash. The tax collection system is used self assessment system and the payment must be paid every month. Parking taxpayers must have high awareness when paying taxes, so that the arrears do not appear because it can be penaltied taxes. Malang city has a parking tax arrears where it would mean taxpayer awareness is not maximized, second, tax penalties do not make parking taxpayer obedient, third, tax service quality is not maximized because the office location so far from downtown. The purpose of this research is to examine the effect of awareness of the taxpayer, tax penalties, tax service quality on parking taxpayer compliance. The type of this research is explanatory research. The samples are determinded by purposive sampling methode. The samples are 68 rarking taxpayers in Malang City.The analysis methode used in this research is multiple linier regression analysis. The result of this research showes that awareness of taxpayer, tax penalties, tax service quality have positive significant effect partially and simultaneously on parking tax payer compliance in Malang City. Keywords : Local Tax, Self Assessment System, Tax Arrear, Compliance ABSTRAK Pajak parkir merupakan salah satu pajak daerah yang memberikan kontribusi terhadap kas daerah Kota Malang. Sistem pemungutan yang digunakan adalah self assessment system dan pembayaran pajak parkir dilakukan setiap bulan. Wajib pajak parkir harus memiliki kesadaran yang tinggi dalam membayar pajak setiap bulan agar tidak timbul tunggakan pajak karena dapat dikenai sanksi pajak. Kota Malang memiliki data tunggakan pajak parkir dimana hal tersebut berarti kesadaran wajib pajak masih belum maksimal, kedua adanya sanksi pajak tidak membuat wajib pajak patuh, ketiga kualitas pelayanan pajak yang menurut peneliti belum maksimal karena memiliki letak kantor pelayanan yang cukup jauh dari pusat kota. Tujuan dari penelitian ini adalah untuk menguji pengaruh kesadaran wajib pajak, sanksi pajak, kualitas pelayanan pajak terhadap kepatuhan wajib pajak parkir. Jenis penelitian ini adalah penjelasan (explanatory reserch). Teknik pengambilan sampel menggunakan purposive sampling dengan teknik pengumpulan data menggunakan kuesioner. Sampel penelitian ini adalah 68 wajib pajak parkir di Kota Malang. Analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menyatakan bahwa kesadaran wajib pajak, sanksi pajak, kualitas pelayanan pajak berpengaruh signifikan positif secara parsial dan simultan terhadap tingkat kepatuhan wajib pajak parkir Kota Malang. Kata Kunci : Pajak Daerah, Self Assessment System, Tunggakan Pajak, Kepatuha
FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI REGULASI DAERAH TERKAIT PENERIMAAN PAJAK REKLAME (Studi Kasus di Dinas Pendapatan Daerah Kota Malang)
Get PDFThe study is based on the factors that influence the implementation of regulations related areas advertisement tax revenues. The study is also seen how the implementation of regulations related to the area of the advertisement tax revenues. The purpose of this study is to determine how the implementation of regulations related areas advertisement tax receipts, and the factors that influence the implementation in order to optimize the advertisement tax receipts in Malang. This study used a qualitative research method with a descriptive approach. Data collected through interviews, observation, and documentation. Data analysis techniques in this study consisted of data collection, condensation, data presentation, and conclusion by Miles and Huberman’s model (2014:14). The results of this study is that the implementation of regulations related areas advertisement tax receipts in Malang has been effective enough to be analyzed researchers used a Grindle’s model. Factors that influence the implementation of local regulations in order to optimize the advertisement tax receipts, covering internal and external factors which consists of enabling and inhibiting factors. Keywords : implementation, implementation of regulatory areas, tax revenues, tax Billboard. ABSTRAK: Penelitian ini didasarkan atas adanya faktor-faktor yang mempengaruhi implementasi regulasi daerah terkait penerimaan pajak reklame. Penelitian ini juga dilihat dari bagaimana implementasi regulasi daerah terkait penerimaan pajak reklame tersebut. Tujuan penelitian ini adalah untuk mengetahui bagaimana implementasi regulasi daerah terkait penerimaan pajak reklame, dan faktor-faktor apa yang mempengaruhi implementasi tersebut dalam rangka mengoptimalkan penerimaan pajak reklame di Kota Malang. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif. Pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi. Teknik analisis data dalam penelitian ini terdiri dari pengumpulan data, kondensasi data, penyajian data, dan penarikan kesimpulan sesuai model Miles dan Huberman (2014:14). Hasil dari penelitian ini adalah bahwa implementasi regulasi daerah terkait penerimaan pajak reklame di Kota Malang sudah cukup efektif dengan dianalisis peneliti menggunakan model Grindle. Faktor-faktor yang mempengaruhi implementasi regulasi daerah dalam rangka mengoptimalkan penerimaan pajak reklame, meliputi faktor internal dan eksternal yang terdiri dari faktor pendukung dan penghambat. Kata Kunci : implementasi, implementasi regulasi daerah, penerimaan pajak, pajak reklame
ANALISIS PENGHITUNGAN, PENCATATAN, DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 ATAS JASA OUTSOURCING (Studi Kasus Pada PT XYZ)
Get PDFResearch about the analysis of Income Tax Article 23 for outsourcing at PT XYZ is aimed to understand and to analyze calculation, registration and reporting of Income Tax Article 23 for Outsourcing Service at PT XYZ to ensure whether the process has been in compliant or deviant with Law No.36/2006 about Income Tax. Result of research indicates that the calculation, registration and reporting of Income Tax Article 23 for outsourcing service at PT XYZ is not yet complying with Law No.36/2006 about Income Tax. The author also has found that the calculation of Income Tax Article 23 for outsourcing service at PT XYZ is not comparable with the determination of DPP taxbase for Income Tax Article 23 for outsourcing service. PT XYZ seems negligent from registering prepaid tax Article 23 such that the company does not submit Annual Income Tax Return to the Tax Service Office. PT XYZ as the provider of outsourcing service that must be subjected to Income Tax Article 23 for outsourcing service shall be proactive problem-solver in the case of mistaken calculation of Income Tax Article 23 for outsourcing service. PT XYZ has performed the registration for Profit-Loss and also prepared Balance Sheet. Keywords: Income Tax, Income Tax Article 23, Outsourcing Service ABSTRAK Penelitian tentang analisis perlakuan Pajak Penghasilan Pasal 23 atas jasa outsourcing pada PT XYZ bertujuan untuk mengetahui dan menganalisis penghitungan, pencatatan, dan pelaporan Pajak Penghasilan Pasal 23 atas jasa outsourcing pada PT XYZ telah sesuai atau tidak sesuai dengan UU PPh Nomor 36 Tahun 2008. Hasil dari penelitian ini yaitu pelaksanaan penghitungan, pencatatan, dan pelaporan PPh Pasal 23 atas jasa outsourcing pada PT XYZ belum berjalan optimal sesuai dengan dengan Undang-Undang No. 7 Tahun 1983 sebagaimana telah beberapa kali diubah terkahir dengan Undang-Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan. Peneliti juga menemukan bahwa penghitungan PPh Pasal 23 atas jasa outsourcing pada PT XYZ belum sesuai dalam menentukan DPP PPh Pasal 23 atas jasa outsourcing, PT XYZ belum mencatat atas prepaid tax pasal 23 sehingga tidak melaporkan SPT PPh Badan ke Kantor Pelayanan Pajak yang terdaftar. PT XYZ sebagai penyedia jasa outsourcing yang wajib dipotong PPh Pasal 23 atas jasa outsourcing harus aktif dalam hal apabila terjadi kekeliruan penghitungan dalam pemotongan PPh Pasal 23 atas jasa outsourcing. PT XYZ harus melaksanakan pencatatan dalam Laba Rugi dan Neraca. Kata Kunci: Pajak Penghasilan, Pajak Penghasilan Pasal 23, Jasa Outsourcin