Jurnal Mahasiswa Perpajakan
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PENGARUH PEMAHAMAN ATAS MEKANISME PEMBAYARAN PAJAK, PERSEPSI TARIF PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Studi Pada Wajib Pajak Yang Terdaftar di KPP Pratama Batu)
Full text linkThe government of Indonesia is currently developing in the various area, therefore the government of Indonesia requires surplus funds. One of the income countries that give the greatest contribution come from tax sector. Some factors that could increase the obedience of taxpayer particularly in UMKM sector is taxpayer understanding, perception of tax rate and tax sanction. This study use explanatory research method with quantitative approach. The sampling of this study use accidental sampling with the samples to 98 respondents. Analysis of data in this study use desriptive statistic and multiple linear regression analysis with statistic software version 22. The result of this study show that the understanding of tax payment mechanism, perception of tax rate and tax sanction have significant influence either in simultaneous or partially. Keywords : taxpayer compliance, understanding, perception of tax rate, tax sanction, UMKM ABSTRAK Pemerintah Indonesia saat ini sedang melakukan pembangunan di berbagai bidang, oleh karena itu pemerintah memerlukan dana yang cukup banyak. Salah satu penerimaan negara yang memberikan sumbangan terbesar berasal dari sektor pajak. Beberapa faktor yang dapat meningkatkan kepatuhan wajib pajak khususnya sektor UMKM yaitu pemahaman wajib pajak, persepsi tarif pajak dan sanksi pajak. Penelitian ini menggunakan jenis penelitian eksplanatori dengan pendekatan kuantitatif. Pengambilan sampel dalam penelitian ini menggunakan metode accidental sampling dengan sampel sebanyak 98 responden. Teknik analisis data yang digunakan adalah statistik deskriptif dan analisis regresi linear berganda dengan bantuan software statistik SPSS versi 22. Hasil dari penelitian ini menunjukkan bahwa pemahaman atas mekanisme pembayaran pajak, persepsi tarif pajak dan sanksi pajak berpengaruh signifikan baik secara simultan maupun parsial. Kata Kunci : kepatuhan wajib pajak, pemahaman, persepsi tarif pajak, sanksi pajak, UMK
OPTIMALISASI RETRIBUSI PELAYANAN PASAR GUNA PENINGKATAN PAD DI KABUPATEN TULUNGAGUNG
Full text linkThe background to be done of this research is caused by the market service or facilities that provided by the local government they are they are the kios, the los, and the yard in the market that havenot been used optimally and make the revenue of levy isnot optimally yet. The market service or facilities are the kios, the los, and the yard in the market inside and outside. The case study with qualitative approach is choosen to explain and describe the result in this research. The result shows that beside the potential of the kios, the los that havenot been optimized there are still other potential is the pay tat is paid by the taders that isnot entry to the regions cash. Keywords : optimalize, service market levy ABSTRAK Latar belakang dilakukannya penelitian ini disebabkan oleh adanya pelayanan atau fasilitas pasar yang disediakan oleh Pemerintah Daerah berupa kios, los, dan halaman pelataran yang belum dimanfaatkan secara optimal yang mengakibatkan penerimaan retribusi belum optimal. Jenis penelitian studi kasus dengan pendekatan kualitatif dipilih untuk menggambarkan dan mendeskripsikan hasil penelitian ini. Hasil penelitian ini menunjukkan bahwa selain potensi berupa kios, dan los yang belum optimal masih terdapat potensi lain berupa pembayaran yang dibayarkan oleh pedagang yang tidak masuk ke kas daerah. Kata kunci : optimalisasi, retribusi pelayanan pasa
PERSEPSI WAJIB PAJAK TERKAIT KUALITAS PELAYANAN ACCOUNT REPRESENTATIVE (Studi Pada Wajib Pajak Badan Di Kpp Madya Malang)
No full textThis study aims to describe the perception of service quality related to the taxpayer owned by Account Representative at Malang Medium Tax Office. This research uses qualitative method. Data collection is done by interview, direct observation, and document analysis. The research is foccusing in (A) The role of Account Representative at Malang Medium Tax Office, (B) Tax Payer Perceptions of Quality of Service provided by the Account Representative at Malang Medium Tax Office was saw from five dimensions of service quality; reliability, responsiveness, assurance, empathy, tangibles. Based on the research, the quality of service provided by the Account Representative at Malang Medium Tax Office was not satisfying. This is support by the data collect from interview which are conduct from informants in the Malang Medium Tax Office. There is a lack in competency of Account Representative in Malang Medium Tax Office, this would rise doubts in taxpayer so Assurance as the dimension of service quality hasn’t done well. Keywords : Perception, Mentoring, Monitoring, Account Representative, Quality Services. Abstrak Penelitian ini bertujuan mengetahui persepsi Wajib Pajak terkait kualitas pelayanan yang dimiliki Account Representative di KPP Madya Malang. Metode penelitian yang digunakan dalam penelitian ini adalah bersifat kualitatif. Pengumpulan data dilakukan secara wawancara, observasi langsung, dan analisis dokumen. Penelitian ini memiliki fokus penelitian (A) Pelayanan dari Account Representative di KPP Madya Malang, (B) Persepsi Wajib Pajak terkait Kualitas Pelayanan yang diberikan oleh Account Representative di KPP Madya Malang di lihat dari 5 dimensi kualitas pelayanan Keandalan (reliability), Daya Tanggap (responsiveness), Jaminan (assurance), Empati (emphaty), Bukti Langsung (tangibles). Berdasarkan hasil penelitian yang telah dilakukan, kualitas pelayanan yang diberikan oleh Account Representative di KPP Madya Malang menurut persepsi Wajib Pajak belum terlaksana dengan maksimal. Hal tersebut dibuktikan dari hasil wawancara yang didapat dari para informan di KPP Madya Malang. Terdapat kurangnya kompetensi yang dimiliki Account Representativepada KPP Madya Malang, menimbulkan adanya keragu-raguan pada diri Wajib Pajak sehingga Jaminan (Assurance) sebagai dimensi kualitas pelayanan kurang berjalan dengan maksimal. Kata Kunci : Persepsi, Konsultasi, Pengawasan, Account Representative, Kualitas Pelayana
PERENCANAAN PAJAK PADA PT ‘X’ DALAM UPAYA MEMINIMALISIR PAJAK PENGHASILAN BADAN YANG HARUS DI BAYAR (STUDI KASUS PADA PT ‘X’)
No full textThis research is done on basically different interests in tax payments between taxpayers and the government. For taxpayers, paying taxes are one of the burden of profit because it will reduce the amount received .While for the government , the payment of income tax will be used to a country development. So that taxpayers will try to the best possible in order to minimize taxes. There are many ways the company do in reducing the number of taxes starting from the legal and illegal. The most famous of illegal ways are make financial reports more than one , which will be used to internal company , for determining the amount of tax owed, and to banking transaction. Tax planning is one of way of legal minimize taxes owed .The principle of tax planning is to harness the cracks of the law that profitable. Because any legislation proved that every rules could not include all desired. The data which showed by the researcher tell that, the income tax owed by ‘X’ Company could be minimized with various ways. If ‘X’ Company use tax planning based on the recommendation of the researcher, then ‘X’ Company can minimize 8,27 % of the income tax. Keyowords: Tax planning, company tax income, employee tax income, commercial financial report, fiscal financial report
Pengaruh Penerapan e-SPT Terhadap Kepatuhan Wajib Pajak Badan Dalam Melaporkan SPT (Studi Kasus Pada KPP Madya Malang)
Full text linkDirektorat Jenderal Pajak (DJP) has sought to reform the administrative system of modern taxation. One of the implementations is e-SPT in order to provide ease of service for taxpayers in their tax reporting. Implementation of e-SPT system is expected to increase the level of taxpayer compliance in reporting SPT. The purpose of this study was to determine. The purpose of this study was to determine the effect of the implementation of e-SPT consisting of usefulness, ease of use and facilitating conditions toward corporate taxpayer compliance to report e-SPT simultaneously and partially as well as the most dominant influence. This research was conducted in March 2014 in KPP Madya Malang, by spreading questionnaires to corporate taxpayers who use e-SPT system. Sample was taken by purposive sampling method and there are 93 respondents. The answer is measured with a Likert scale. The data obtained were analyzed using multiple regression, t test and F test. Results of analysis showed that variable usefulness, ease of use and facilitating conditions simultaneously and partially have a significant effect toward corporate taxpayer compliance in reporting e-SPT. Keywords: e-SPT Application, Usefulness, Ease of Use And Facilitating Conditions And Corporate Taxpayer Compliance In Reporting SP
THE EVALUATION OF TAX PLANNING ON INCOME TAX ARTICLE 21 BY USING GROSS-UP METHOD IN FORM OF CORPORATE TAX SAVINGS (STUDY AT PT. PG KEBON AGUNG MALANG PERIOD OF 2009-2012)
Full text linkThis research is aimed to evaluate tax planning on income tax article 21 by using gross up method that done by PT. PG Kebon Agung in period of 2009-2012 in order to achieve corporate tax savings. This research used descriptive research with case study approach by using quantitative data. This research used a secondary data which is collected from corporate’s profile, corporate policy related employee benefit, income statement and fiscal reconciliation. All of information that can support this research which is taken by documentation method. The result of this research are: (1) Tax Planning that done by PT PG Kebon Agung has been treat by using gross up in properly correct based on rules and regulation so that corporate allocate tax allowance cost as form tax planning cost in the amount of IDR 275.796.836 or 1,23% during 2009-2012 efficiently and effectively and it can minimize corporate tax payable in form of corporate tax savings in the amount of IDR 781.996.470 or 2,807% during 2009-2012 effectively. (2) The feasibility of tax planning program is also shows positive coefficient which is NPV > 0 amounted to IDR 1.809.624.700 and PVI > 1 which is amounted to number 2,62. It means that tax planning program that done by program PT PG Kebon Agung is feasible to do. Keywords: Tax Planning, Income Tax article 21, Gross up Method, Evaluatio
PENANGANAN DAN PENGAWASAN PERPAJAKAN DALAM RANGKA INTENSIFIKASI DI BIDANG E-COMMERCE (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA MALANG SELATAN)
Full text linkThe globalization era has very board impact on the development of human activities, including business and trade. The correct development in trading activity is the use of electronic media for sellers to offer products and for buyers to purchase them. This phenomenon is called as e-commerce. This study to describe and analyse the efforts of Taxation Office in Malang (Kantor Pelayanan Pajak Pratama Malang Selatan) in handling and supervising e-commerce taxation. This study found that Directorat General of Taxation (Direktorat Jenderal Pajak) has classified several models of e-commerce, that helps the officers to manage the taxation aspect. This study also found some such as the low compliance level of difficulties tax payers to report their activities and the lack of supporting taxation system and regulationon e-commerce. Keywords: e-commerce, handling and supervision, taxation
Efektivitas Intensifikasi Pemungutan Pajak Bumi Dan Bangunan Perdesaan dan Perkotaan (PBB-P2) serta Kontribusinya Terhadap Pendapatan Asli Daerah (PAD) Kota Surabaya
Full text linkThe enactment of the law No. 28 of 2009 about Local Taxes and Retribution, makes tax collection of Tax Property of Rural and Urban Sectors (PBB-P2) is under the authority of the Local Government. Therefore, it needs a specific to raise the realization of the target of tax revenues, especially about the PBB-P2. This condition will encourage Local Governments to further explore the potential of PAD revenue from PBB-P2 sector in the region. This research used a descriptive study with qualitative approach. The results of this study identified that the collection of PBB-P2 conducted by the DPPK of Surabaya covers only urban areas, since there is no rural area in Surabaya. Several intensification efforts of the collection Urban PBB included, maintaining and repairing of the data base, strengthening the process collection, improving supervision to tax, increasing administrative efficiency, coordinating with relevant agencies, socializing, and utilizing mobile car for PBB payments. The effectiveness of the collection of Urban PBB intensification that has been implemented by the DPPK of Surabaya showed the criteria "Adquately Effective". Urban PBB contributions from 2011 to 2013 indicating that the contribution of Urban PBB acceptance toward the realization of PAD Surabaya included in the criteria “Medium”. Keywords: Effectiveness, Intensification, PBB-P2, PA
ANALISIS KEWAJIBAN PELAPORAN SPT TAHUNAN PPh ORANG PRIBADI DAN KONTRIBUSI TERHADAP PENERIMAAN PPh (STUDI PADA WAJIB PAJAK PENSIUNAN DI KPP PRATAMA MALANG UTARA)
Full text linkDirectorate General Of Taxation has conducted intensification and extensification of tax as measure to raise the number of tax ratio in Indonesia. The Government started combing the retirees to increase tax revenues. This study aimed to identify and explain the effectiveness of the annual income tax return for individual taxpayer retirees and the contribution toward to income tax revenue. The research is qualitative research. Data collection techniques used interview method, documentation and triangulation. Data analysis tool is Miles and Huberman interactive model The result of this study show percentage of the effectiveness of reporting annual tax return individual tax income for retirees taxpayers was 63,33% so that the rate effectiveness of retired taxpayers said “enough effective” if counted based on scale of measurement the effectiveness. The contribution income tax of retired taxpayers has the contribution was still “less” result of contribution criteria is which only reached average 0,73%. Keywords: SPT the individual income tax, Retired Taxpayer, Income Tax
ANALISIS PENERIMAAN PAJAK HOTEL, PAJAK RESTORAN, PAJAK HIBURAN SEBAGAI SUMBER PENDAPATAN ASLI DAERAH (Studi Pada Dinas Pendapatan Daerah Kota Malang)
Full text linkThe Local Genuine Income (PAD) is a source of local income which may consist of local tax, local retribution, separated local wealth management, and others. Hotel Tax, Restaurant Tax and Entertainment Tax are local tax components. Hotel, restaurant and entertainment are a potential sector for the improvement of local revenue. The objective of research is to understand the contribution, effectiveness and growth rates of hotel, restaurant and entertainment taxes to local tax and Local Genuine Income. It is expected that research will provide benefit and input for the local government of Malang City, especially to the Official of Local Income. Research method is descriptive. Data are secondary which obtain from The Report of Target and Realization of Local Income Revenue from the Period 2006-2013 made by The Official of Local Income. The Result of research indicates that hotel, restaurant and entertainment taxes in Malang City have quite great potential compared to other tax types. It is consistent to research objective which is to analyze and to explain the contribution, effectiveness and growth rates of hotel, restaurant and entertainment taxes to Local Genuine Income. The average contribution rate of hotel tax to Local Genuine Income is 5.81%, while those of restaurant tax and entertainment tax are 10.36 % and 1.77 %. The average effectiveness rate of hotel tax is 106.94 %, while those of restaurant tax and entertainment tax are 105.31 % and 113.74 %. The growth rates of hotel, restaurant and entertainment taxes are 22.77 %, 11.11 % and 21.54 %. Keywords: Local Genuine Income, Local Tax, Hotel Tax, Entertainment Tax, Restaurant Tax, Contribution, Effectiveness, Growth Rat