Jurnal Mahasiswa Perpajakan
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ANALISIS EFEKTIFITAS RETRIBUSI PELAYANAN PASAR TANJUNG DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KOTA MOJOKERTO (STUDI PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET KOTA MOJOKERTO)
Full text linkThe Objective of research is to understand the effectiveness, the contribution, and the growth rate of Service Retribution of Tanjung Market on Local Genuine Income of Mojokerto City. The role of local retribution has the greatest role compared to other sources of Local Genuine Income in Mojokerto City. Service Retribution of Tanjung Market has never achieved the target in budget year of 2009-2012. Indeed, Service Retribution of Tanjung Market does not give contribution to the target, or it is still less than what has been targeted. Therefore, Local Genuine Income of Mojokerto City may be less than the excepted income. Intensification and extensification are recommended. It is also suggested that structures and infrastructures shall be improved, the counseling program must be given on the collector officer to develop transparency, and the retribution payers are encouraged to be more regular and discipline in meeting the obligation. Keywords: The Effectiveness of Service Retribution of Tanjung Market, Contribution, Growth Rat
PENGARUH KUALITAS PELAYANAN PERPAJAKAN TERHADAP KEPUASAN WAJIB PAJAK, KEPATUHAN WAJIB PAJAK DAN PENERIMAAN PAJAK (STUDI PADA KANTOR PELAYANAN PAJAK MADYA MALANG)
Full text linkThe purpose of this research is to know how to influence the quality of service taxation against the satisfaction of the Taxpayers and compliance of the Taxpayers, as well as to know the influence of the satisfaction of the Taxpayers and compliance of the Taxpayers against tax revenues. One of the reformation that have been done by Directorate General of Tax is to change the system and the tax collection mechanism of the official assessment becomes self assessment system. The decision was implemented on the 1st January 1984 with the enacment of law No. 6 of 1983 on General Provision and Taxation Procedures (KUP). To support this system in order to run smoothly, then the required quality of service is excellent. Keyword: Self Assessment System, Dimension of Service Quality, Quality of Taxation Service, Satisfaction of the Taxpayers, Compliance of the Taxpayers, Tax Revenue
EVALUASI KEBIJAKAN PENGAWASAN PELEKATAN PITA CUKAI PADA MINUMAN MENGANDUNG ETIL ALKOHOL (MMEA) BUATAN DALAM NEGERI (Studi pada Kantor Pengawasan dan Pelayanan (KPPBC) Tipe Madya Cukai Malang)
Full text linkThe domestic affairs Ethyl Alcohol Beverage production shows increasingly, makes Malang Office of Monitoring and Service Tax Excise Madya Cukai Type run faster for monitoring. The goal of this research is to know and evaluate the implementation of stamp excise agglutinative monitoring policy of domestic affairs Ethyl Alcohol Beverage, especially in Group B and Group C. Its analyzis based on William N. Dunn criteria model, those are effectiveness, eficiency, sufficiency, justicy, responsivity, and accuracy. This research also tries to explain and eveluate the supporting factors and the obstacle of its policy implementation. This is qualitative descriptive research. The primary datas by interviewing staff of Malang Office of Monitoring and Service Tax Excise Madya Cukai Type, Ethyl Alcohol Beverage producer and distributor, and also its consumers. Secondary datas come from some relevant documents. The research result shows that some of the criterias are done, like effectiveness, justicy, and responsivity. While the efficiency, sufficiency, and accuracy are not included. The supporting factors like from its good qualification employees, external aid, government support, and society support. The obstacles have a tendency from the minimum employees to do the task, and about low awarness of society or consumer. Keywords: Monitoring Policy, Stamp Excise Agglutinating, Domestic Affairs Ethyl Alcohol Beverag
PENGARUH APLIKASI SISTEM MANAJEMEN INFORMASI OBJEK PAJAK (SISMIOP) TERHADAP TINGKAT KUALITAS PELAYANAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) (Studi pada Dinas Pendapatan, Pengelola Keuangan dan Aset Daerah Kabupaten Situbondo)
No full textService quality is the expected leading capacity in fulfilling the necessities of communities by providing service that is ideally demanded by communities. Rural and Urban Land Building Tax (PBB-P2) service quality is influenced by some factors, one of them is the application of Tax Object Information Management System (SISMIOP). Indeed, SISMIOP is a computer based-system that is used to manage the data of the object and subject of PBB-P2. The objective of research is to understand the perception of tax payers on PBB-P2 service quality at The Official of Income, Financial Management and Local Asset (DPPKAD) of Situbondo Regency, and to recognize and to obtain the evidence of the influence of SISMIOP application on PBB-P2 service quality at DPPKAD of Situbondo Regency. Research method is explanatory research with a quantitative approach. Data analysis involves two techniques, respectively descriptive and inferential data analyses in the form of simple linear regression analysis. Result of research indicates that PBB-P2 service quality at DPPKAD of Situbondo Regency is good and satisfying perceived by the perception of taxpayers. Based on the result of t test show that SISMIOP is significantly influencing service quality rate. Keywords: Tax Object Information Management System, Service Quality ABSTRAK Kualitas pelayanan merupakan tingkat keunggulan yang diharapkan dalam memenuhi kebutuhan masyarakat, yang diperoleh dengan cara memberi pelayanan yang ideal sesuai harapan masyarakat. Kualitas pelayanan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dipengaruhi oleh beberapa faktor salah satunya adalah aplikasi Sistem Manajemen Informasi Objek Pajak (SISMIOP). SISMIOP adalah sebuah sistem berbasis komputer yang digunakan untuk mengelola data objek dan subjek PBB-P2. Tujuan penelitian ini adalah untuk mengetahui persepsi wajib pajak terhadap kualitas pelayanan PBB-P2 di Dinas Pendapatan, Pengelola Keuangan dan Aset Daerah (DPPKAD) Kabupaten Situbondo, serta mengetahui dan memperoleh bukti adanya pengaruh aplikasi SISMIOP terhadap tingkat kualitas pelayanan PBB-P2 di DPPKAD Kabupaten Situbondo. Metode yang digunakan dalam penelitian ini adalah explanatory research dengan pendekatan kuantitatif. Analisis data dalam penelitian ini terbagi menjadi dua yaitu analisis data deskriptif serta analisis data inferensial berupa analisis regresi linear sederhana. Hasil penelitian ini menunjukkan kualitas pelayanan PBB-P2 di DPPKAD Kabupaten Situbondo adalah baik dan memuaskan berdasarkan persepsi wajib pajak. Berdasarkan hasil Uji t menunjukkan aplikasi SISMIOP berpengaruh secara signifikan terhadap tingkat kualitas pelayanan. Kata Kunci: Sistem Manajemen Informasi Objek Pajak, Kualitas Pelayana
ANALISIS DAMPAK KENAIKAN PENGHASILAN TIDAK KENA PAJAK (PTKP) TERHADAP PERTUMBUHANPENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) SEKTOR DAGANG TAHUN 2012-2013 (Studi Pada Kantor Pelayanan Pajak Pratama (KPP) Batu)
No full textThis research’s aims is about knowing the impact of the Income increasing that is not Tax Imposed (PTKP) against the growth of acceptance of the value added tax (VAT) and the trade sector from the year 2012-2013 in KPP Pratama Batu. Research data are obtained from the results of the interviews and documentation from the respondent in KPP Pratama Batu and the Office of the Central Bureau of Statistics in Batu City. Invreasing PTKP has been increased purchasing power, and it has not been realized in Batu City. It is happened is because the price of the goods produced is increasing along with the rise in the price of fuel oil in middle-2013. The number of trading business by 2013 on the wane compared in 2012, because the entrepreneur decided to close her business due to not being able to cover the cost of production. The profit reduction resulted in a decline in the trade sector also VAT remitted by Employers Taxable registered in KPP Pratama Batu. Keywords: Income Not Taxable (PTKP), Acceptance Of Tax, Value Added Tax (VAT), Trading ABSTRAK Tujuanpenelitianini adalah untukmengetahuidampak darikenaikan PenghasilanTidak KenaPajak (PTKP) terhadap pertumbuhan penerimaan Pajak Pertambahan Nilai (PPN) Sektor Dagang dari tahun 2012-2013 di KPP Pratama Batu. Data penelitian diperoleh dari hasil wawancara dan dokumentasi dari responden di KPP Pratama Batu dan Kantor Badan Pusat Statistik di Kota Batu. Kenaikan PTKP untuk meningkatkan daya beli, dan itu belum terealisasi di Kota Batu. Hal ini terjadi karena harga barang yang diproduksi meningkat seiring dengan kenaikan harga Bahan Bakar Minyak di pertengahan Tahun 2013. Jumlahusaha perdagangantahun 2013semakin berkurangdibandingkanpada tahun 2012, karena pengusaha memutuskan untuk menutup usahanya karena tidak mampu menutup biaya produksi. Penurunan laba juga mengakibatkan penurunan PPN Sektor Dagang yang disetorkan oleh Pengusaha Kena Pajak yang terdaftar di KPP Pratama Batu. Kata Kunci:Penghasilan Tidak Kena Pajak (PTKP), Penerimaan Pajak, Pajak Pertambahan Nilai (PPN), Dagan
ANALISIS PENYELESAIAN SENGKETA BANDING ATAS KASUS PAJAK PERTAMBAHAN NILAI DI PENGADILAN PAJAK (STUDI KASUS PT OP)
No full textThis study is discussing implementation of tax appeal settlement on Value Added Tax (VAT) Case of PT OP in Tax Court. Tax Appeal occurs because tax audit held by Directorate General of Taxes (DGT) based on tax restitution application filed by PT OP. The purpose of this study is to determine tax appeal settlement on VAT Case of PT OP in Tax Court and the impact of Tax Court’s decision of VAT dispute. The type of this study is descriptive using qualitative approach. Study’s result shows that tax appeal settlement of PT OP is harmonius with applicable current provision. Tax Court’s decision which is fully granting of PT OP’s petition impact to tax payment’s who overpayment plus interest that is awarded to PT OP as reward. The result of this study suggests DGT to not made any adjustment based only on assumptions. Adjustment must be made based on proof which is sufficient and reliable. The study also suggests PT OP to apply VAT’s restitution every Tax Period, to avoid any fine if there is any adjusment in tax audit. Keywords: Tax Appeal, Value Added Tax, Tax Court, Appellant, Settlemen
PENGARUH JUMLAH PENDUDUK DAN JUMLAH INDUSTRI TERHADAP PENERIMAAN PAJAK REKLAME DAN EFEKNYA PADA PENERIMAAN PAJAK DAERAH (Studi Pada Dinas Pendapatan Daerah Kota Malang Periode Tahun 2000-2013)
No full textMalang current developments are very rapidly along with the proliferation of educational facilities, shopping centers, industrial companies and local businesses that grow in various corners of the city of Malang, which in turn requires a billboard media as a means to promote to be known to the public. This situation encourages the Government of Malang to explore the potential of Local Taxes huge billboard in order to increase the Local Tax Revenue. Determine the effect of population and the number of advertisement industry on tax revenue and its effect on local tax revenue is the goal of this research. This study uses secondary data time series 2000-2013 year quarter. This study found 14 for total populations and 56 sampels. This research using path analysis. Results of path analysis in this study shows that the Total Population influence positively and significantly to the Advertising Tax Revenue, Total industry adversely affect the Local Tax Revenue and Tax Revenue Advertising and significant positive effect on the Regional Tax acceptance. Keywords: Population, Total Industry, Tax, Advertisement Tax Revenue, Revenue Local Tax Abstrak Perkembangan Kota Malang saat ini sangat pesat seiring dengan menjamurnya tempat pendidikan, pusat perbelanjaan, perusahaan industri dan bisnis lokal yang tumbuh berkembang di berbagai sudut Kota Malang, yang pada akhirnya membutuhkan media reklame sebagai sarana untuk mempromosikan agar dapat dikenal masyarakat. Keadaan ini mendorong Pemerintah Kota Malang untuk menggali potensi Pajak Daerah yang besar di bidang reklame guna menambah Penerimaan Pajak Daerah. Mengetahui pengaruh jumlah penduduk dan jumlah industri terhadap penerimaan pajak reklame dan efeknya pada penerimaan pajak daerah merupakan tujuan penelitian ini. Penelitian ini menggunakan data sekunder runtun waktu kuartal tahun 2000-2013.Penelitian ini terdapat Jumlah populasi sebanyak 14 dan jumlah sampel sebanyak 56. Penelitian ini menggunakan Analisis jalur. Hasil analisis jalur dalam penelitian ini menunjukkan bahwa Jumlah Penduduk berpengaruh secara positif dan signifikan terhadap Penerimaan Pajak Reklame, Jumlah industri berpengaruh secara negatif terhadap Penerimaan Pajak Daerah, dan Penerimaan Pajak Reklame berpengaruh positif dan signifikan terhadap penerimaan Pajak Daerah. Kata Kunci : Jumlah Penduduk, Jumlah Industri, Pajak, Penerimaan Pajak Reklame, Penerimaan Pajak Daerah
PENGARUH PENGENAAN PAJAK PENJUALAN ATAS BARANG MEWAH TERHADAP KEPUTUSAN PEMBELIAN SMARTPHONE (STUDI PADA MAHASISWA PERPAJAKAN FAKULTAS ILMU ADMINISTRASI UNIVERSITAS BRAWIJAYA)
No full textThis research aims is to determine the effect of luxury tax (“PPnBM”) on smartphone purchase decision. Moreover, knowing the ideal rate of luxury tax which can reduce the level of purchases. The subjects of this research are the students of Taxation Administrative Program Faculty of Administrative Sciences Brawijaya University Malang. The approach is used in this research is quantitative explanatory research by using quasi-experimental research one-group pretest-posttest design. The population in this research are students of taxation who are using a smartphone. This research involved 40 participants as sample are obtained by simple random sampling method. This research uses non-parametric statistical as analytical method and the hypothesis test is McNemar. The results showes that: The luxury tax significantly influences purchasing decisions of lower class type smartphones, started at the rate of 20%. The luxury tax significantly influence the purchasing decisions of the middle class type smartphones, starts at the rate of 20%. The luxury tax significantly influences purchasing decisions of upper class type smartphones, started at the rate of 20%. Keywords: luxury tax, smartphone, purchase decision. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh pengenaan PPn BM terhadap keputusan pembelian smartphone. Selain itu, untuk mengetahui tarif PPn BM yang dapat mengurangi pembelian. Subjek penelitian ini adalah Mahasiswa Program Studi Perpajakan Fakultas Ilmu Administrasi Universitas Brawijaya. Pendekatan penelitian yang digunakan yaitu penelitian kuantitatif eksplanasi dengan jenis penelitian kuasi eksperimen model one grup pretest posttest design. Populasi dalam penelitian ini adalah mahasiswa perpajakan yang menggunakan smartphone, sampel sebanyak 40 orang partisipan yang didapatkan dengan metode sampel acak sederhana. Penelitian ini menggunakan metode analisis statistik nonparametris dengan uji hipotesis McNemar. Hasil penelitian menunjukkan bahwa PPn BM berpengaruh signifikan terhadap keputusan pembelian smartphone golongan bawah dimulai pada tarif 20%. PPn BM berpengaruh signifikan terhadap keputusan pembelian smartphone golongan menengah dimulai pada tarif 20%. PPn BM berpengaruh signifikan terhadap keputusan pembelian smartphone golongan atas dimulai pada tarif 20%. Kata Kunci: PPn BM, smartphone, keputusan pembelian
PERAN PERUSAHAAN SWASTA DALAM MENINGKATKAN PENDAPATAN DAERAH (STUDI KASUS PT SAGO PRIMA PRATAMA KABUPATEN NUNUKAN)
No full textThe equalization fund of the District of Nunukan holds an important role in increasing the local revenue, particularly from the Revenue Sharing Fund of not Natural Resources. This research applies descriptive analysis with qualitative approach. The purpose of this research is to describe the research result which about PT SPP can be able to give important role with the local government by giving contribution of local revenue for the local area and prioritizing local people for employment and to know how big the Revenue Sharing Fund from royalties sector. As conculision of this research, PT SPP is able to give a role well as a private companies in managing natural resources owned so as to increase local income and help boost the local economy, increase local revenues from equalization fund as a foundation of regional development budgets, which give priority to the employment of local residents to help improve public welfare in the field of economy, increasing production of private companies can support income for the area. Keywords: Role, Equalization Fund, Royalty ABSTRAK Dana perimbangan di Kabupaten Nunukan memegang peran penting dalam meningkatkan pendapatan daerah, khususnya dari sektor Dana Bagi Hasil (DBH) bukan pajak Sumber Daya Alam (SDA). Penelitian ini termasuk dalam penelitian deskriptif dengan pendekatan kualitatif. Tujuan penelitian ini untuk mendeskripsikan tentang peran perusahaan swasta dalam meningkatkan pendapatan daerah dan kontribusi royalti yang dibayarkan PT SPP dalam meningkatkan pendapatan daerah, mengetahui seberapa besar penerimaan DBH bukan pajak dari sektor royalti serta mengetahui keuntungan yang didapatkan dari adanya kerjasama tersebut. Kesimpulan dari penelitian ini PT SPP mampu berperan dengan baik sebagai perusahaan swasta yang melakukan usahanya di Kabupaten Nunukan, peran PT SPP dalam membantu menghidupkan perekonomian lokal, meningkatkan peningkatan pendapatan daerah dari dana perimbangan sebagai pondasi anggaran pembangunan daerah, penyerapan tenaga kerja yang mengutamakan penduduk lokal membantu meningkatkan kesejahteraan masyarakat dibidang perekonomian, peningkatan produksi perusahaan swasta yang dapat membantu pemasukan bagi daerah. Kata Kunci: Peran, Dana Perimbangan, Royalt
PELAKSANAAN PERATURAN PENUNJUKAN BUMN SEBAGAI WAJIB PUNGUT (WAPU) PAJAK PERTAMBAHAN NILAI (PPN) (STUDI PADA PT SEMEN INDONESIA (PERSERO) Tbk)
No full textThe aim of this research is to analyze the implementation of the application of Value Added Tax (VAT) imposition at PT SI and to analyze the compliance in meeting the obligations of the remittance and reporting of Value Added Tax as well as identify obstacles that appear related to the appointment of the returning PT SI as a VAT Taxable Person. The researcher does the analysis using descriptive qualitative methods. The result shows that the changes of government regulation have impacts on company which tax payments become payment more in 2013 and there are no influences on VAT mechanism at PT SI as a VAT enterprise and a VAT Taxable Person, however there is a difference in payment mechanism. In the beginning of appointment as WAPU, the obstacle is the system which do not support the implementation is influential in each employee’s performance. In terms of taxation, PT SI is safe as WAPU BUMN because the VAT that has been collected is deposited to the state treasury at 15th next month. The compliance with the obligation of depositing and reporting in 2012-2013 has been appropiated by Law No. 42 Year 2009 and SE-45/PJ/2012. Keywords: Implementation, BUMN, Value Added Tax ABSTRAK Tujuan dari penelitian ini adalah untuk menganalisis pelaksanaan penerapan pemungutan Pajak Pertambahan Nilai (PPN) pada PT SI dan menganalisis kepatuhan dalam memenuhi kewajiban penyetoran dan pelaporan Pajak Pertambahan Nilai serta mengidentifikasi hambatan-hambatan yang muncul terkait dengan penunjukan kembali PT SI sebagai Pemungut PPN. Peneliti melakukan analisis dengan menggunakan jenis penelitian deskriptif dengan metode kualitatif. Hasil peneletian menunjukkan bahwa dengan perubahan peraturan pemerintah berdampak pada perusahaan dengan pembayaran pajak menjadi Lebih Bayar pada tahun 2013 dan tidak ada pengaruh pada mekanisme PPN di PT SI sebagai Pengusaha Kena Pajak ataupun pemungut PPN, namun terdapat perbedaan pada mekanisme pembayaran. Hambatan di awal penunjukan sebagai WAPU yaitu sistem yang tidak mendukung pelaksanaan tersebut berpengaruh pada kinerja masing-masing karyawan. Dilihat dari segi perpajakan, PT SI aman sebagai WAPU BUMN karena PPN yang telah dipungut di setor ke kas negara pada tanggal 15 bulan berikutnya. Kepatuhan terhadap kewajiban penyetoran dan pelaporan pada tahun 2012-2013 telah sesuai dengan UU No. 42 Tahun 2009 dan SE-45/PJ/2012. Kata Kunci: Pelaksanaan, BUMN, Pajak Pertambahan Nila