25 research outputs found
Persepsi Masyarakat terhadap Bisnis Waralaba Minimarket di Dusun Prayan Kulon, Soropadan, Sleman
Get PDFPenelitian ini bertujuan untuk mendeskripsikan keragaman persepsi masyarakat terhadap bisnis waralaba minimarket di Dusun Prayan Kulon, Soropadan, Sleman. Penelitian ini menggunakan pendekatan kualitatif yang memfokuskan pada analisis keragaman persepsi masyarakat terhadap bisnis waralaba minimarket melalui survey lapangan yang dilakukan dengan metode analisis deskriptif kualitatif yaitu observasi, wawancara secara mendalam dan penelaahan dokumen untuk mendapatkan informasi di lapangan.Hasil kajian diperoleh dari berbagai informasi yang berasal dari narasumber di lapangan. Terdapat penolakan dari warga terhadap pembangunan bisnis waralaba minimarket di wilayah tersebut yang disebabkan oleh: (1) Komunikasi dan Sosialisasi yang kurang baik, (2) Masalah Perizinan, (3) Kekhawatiran terjadi persaingan USAha terhadap warung tradisional. Perlu sinergi dari berbagai stakeholder seperti pemerintah daerah, Perusahaan minimarket, dinas terkait, dan masyarakat agar tercipta situasi yang saling menguntungkan. Perusahaan minimarket sebaiknya menyertakan partisipasi masyarakat dalam hal pemberdayaan sumberdaya manusia
PERSEPSI MASYARAKAT TERHADAP BISNIS WARALABA MINIMARKET DI DUSUN PRAYAN KULON, SOROPADAN, SLEMAN
No full textThe growth of franchised minimarkets in the village of Prayan Kulon,
Soropadan, Sleman, generates a variety of perception from many people residing in
the area. The purpose of this research is to describe the variety of popular perceptions
on franchised minimarket business. This research using qualitative approaches which
is focused on the analysis of popular perceptions on franchised minimarkets. The
research was conducted through field survey using qualitative descriptive analysis
methods, including observation, in-depth interview, and document assessment, in
order to obtain information on the field.
The study summarized, much information can be taken from respondents in
the field. Many villagers are not pleasant with the spread of franchised minimarkets
in the area. Their resentment is caused by: (1) poor communication and
understandings, (2) licensing problems, (3) widespread concern of unhealthy
competition with traditional warungs. To address those issues, local villagers try to
halt construction projects for future minimarkets by: (1) persuasive approach, (2)
street protests, (3) new laws creation, (4) social sanctions. Although the growth is
high, the presence of minimarket doesn�t affect pre-established warungs (traditional
store) because the latter already have loyal customers. Aside from popular
resentment, some villagers don�t care much with the presence of minimarket in the
area.
It needs cooperation between the stakeholders, including local government,
minimarket franchisors, government institutions, and people in order to create mutual
relationship. Minimarket franchisors should include local villagers in their business
Analysis of The Implementation of Obligations on Income Tax Article 21 at Perum Perumnas Sentraland Office for The Fiscal Year 2022
No full textIncome Tax Article 21 is a tax on income based on work, services, or activities in the name or in the form of everything received or obtained by domestic individual taxpayers. Based on the description above, the author intends and is interested in conducting an analysis bound to the implementation of obligations on Income Tax Article 21 at Perum Perumnas Sentraland Office..
This study aims to determine the implementation of Article 21 Income Tax obligations carried out by Perum Perumnas Sentraland Office in accordance with the regulation of the Director General of Taxes No.PER-16/PJ/2016 concerning technical guidelines for withholding, depositing, and reporting income tax article 21 and / or income tax article 26 in connection with work, services and activities of private persons, to find out the obstacles and efforts to overcome existing obstacles.
In this study, the author used a descriptive method with a qualitative approach. Descriptive aims to provide a history or picture that fits someone's perspective, or something else to the author.
In the implementation of the calculation of Article 21 income tax carried out by Perum Perumnas Sentaland Office in terms of, the Basis for Imposition of Tax, Non-Taxable Income, Income Tax Rate, Withholding Obligations, and procedures for calculating article 21 income tax have been carried out properly and in accordance with the regulation of the Directorate General of Taxes No.PER-16 / PJ / 2016. In the Deposit and Reporting of Article 21 Income Tax carried out by sPerum Perumnas Sentraland Office has a delay problem, this is because the Deposit is carried out by the head office, where the head office makes delays in terms of depositing and reporting.91 PagesKertas Karya Diplom
Contribution of Hotel Tax to Regional Taxes and Regional Original Income of Dairi Regency Periode 2019-2023 (Study at Regional Income Board of Dairi Regency)
No full textRegional Taxes are source of Regional original Income (PAD) which are able to make a large contribution to regional revenues, so that they can facilitate government administration and regional development. Hotel tax is also one of the regional taxes and also contributes to Original Regional Income in Dairi Regency. Efforts to explore regional sources of income also experience many obstacles, both in terms of limited funding sources and in terms of administrative management. Hotel tax collection and collection is also not optimal. Based on the description above, the author is interested in writing this Final Assignment Report entitled "Contribution of Hotel Tax to Regional Taxes and Regional Income in Dairi Regency 2019-2023"
This writing aims to determine the target and realization of hotel tax revenue in Dairi Regency, to describe how much hotel tax contributes to regional taxes and local revenue, to analyze obstacles in hotel tax collection and to analyze the government's efforts to increase hotel taxes in Dairi Regency.
This writing uses a qualitative descriptive method. Descriptive research is research in which data is obtained and compiled and then analyzed based on relevant theories so that conclusions can be drawn.
From the research results, it can be seen that the contribution of hotel tax to regional taxes and revenue original income is still very low. This is because the actual amount of hotel tax revenue is small and there are obstacles in collecting hotel tax, due to taxpayers' lack of awareness of paying taxes.112 PagesKertas Karya Diplom
PERSEPSI MASYARAKAT TERHADAP BISNIS WARALABA MINIMARKET DI DUSUN PRAYAN KULON, SOROPADAN, SLEMAN
Get PDFPenelitian ini bertujuan untuk mendeskripsikan keragaman persepsi masyarakat terhadap bisnis waralaba minimarket di Dusun Prayan Kulon, Soropadan, Sleman. Penelitian ini menggunakan pendekatan kualitatif yang memfokuskan pada analisis keragaman persepsi masyarakat terhadap bisnis waralaba minimarket melalui survey lapangan yang dilakukan dengan metode analisis deskriptif kualitatif yaitu observasi, wawancara secara mendalam dan penelaahan dokumen untuk mendapatkan informasi di lapangan.Hasil kajian diperoleh dari berbagai informasi yang berasal dari narasumber di lapangan. Terdapat penolakan dari warga terhadap pembangunan bisnis waralaba minimarket di wilayah tersebut yang disebabkan oleh: (1) Komunikasi dan Sosialisasi yang kurang baik, (2) Masalah Perizinan, (3) Kekhawatiran terjadi persaingan usaha terhadap warung tradisional. Perlu sinergi dari berbagai stakeholder seperti pemerintah daerah, perusahaan minimarket, dinas terkait, dan masyarakat agar tercipta situasi yang saling menguntungkan. Perusahaan minimarket sebaiknya menyertakan partisipasi masyarakat dalam hal pemberdayaan sumberdaya manusia
Analisis Penerimaan Pajak Bumi dan Bangunan Sektor Perdesaan dan Perkotaan (PBB P2) dan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) Terhadap Pendapatan Asli Daerah (PAD) Di Kota Medan Tahun 2015 – 2019
No full textOne of the revenue received from Medan City comes from the regional tax sector, especially the Land and Building Tax in the Rural and Urban Sector and Fees for Acquiring Rights on Land and Buildings but in reality the realization of these two taxes is very low so that almost every year it does not always reach the target that has been set.
This study aims to determine the target and realization of revenue, to know the contribution, to know the obstacles faced, and to find out the right strategy in the field of Land and Building Tax and Fees for Acquiring the Right to Land and Buildings in increasing Regional Original Income.
This research uses descriptive method. The author collects data by asking for data and information needed at the Regional Tax and Retribution Management Agency and interviewing staff in the field of Land and Building Tax and Land and Building Acquisition Fees to obtain the information needed by the author in the preparation of the Final Project.
From the results of the study, it turns out that the realization of land and building tax revenue in 2015-2019 did not reach the target set and the realization of the acquisition of land and building title fees in Medan City from 2015-2019 also did not reach the target except in 2017. The average percentage- the average revenue from land and building tax for 5 years is 85.28% and the average proportion of receipts for land and building rights acquisition fees for 5 years is 84.26%.Salah satu penerimaan Pendapatan Asli Daerah Kota Medan berasal dari sektor pajak daerah terutama Pajak Bumi dan Bangunan Sektor Perdesaan dan Perkotaan dan Bea Perolehan Hak atas Tanah dan Bangunan tetapi pada kenyataannya realisasi dari kedua pajak ini sangat rendah sehingga hampir setiap tahunnya selalu tidak mencapai target yang telah ditetapkan.
Penelitian ini bertujuan untuk mengetahui target dan realisasi penerimaan, mengetahui kontribusi, mengetahui kendala-kendala yang dihadapi, serta untuk mengetahui upaya yang tepat pada bidang Pajak Bumi dan Bangunan dan Bea Perolehan Hak atas Tanah dan Bangunan dalam peningkatan Pendapatan Asli Daerah.
Penelitian ini menggunakan metode deskriptif penulis mengumpulkan data dengan meminta data/informasi yang dibutuhkan pada Badan Pengelola Pajak dan Retribusi Daerah serta mewawancarai staff bidang Pajak Bumi dan Bangunan dan Bea Perolehan Hak atas Tanah dan bangunan untuk mendapatkan informasi yang dibutuhkan penulis dalam penyusunan Tugas Akhir.
Dari Hasil Penelitian ternyata realisasi penerimaan Pajak Bumi dan Bangunan tahun 2015-2019 tidak mencapai target yang telah ditetapkan dan realisasi penerimaan Bea Perolehan Hak atas Tanah dan Bangunan di Kota Medan dari tahun 2015-2019 juga tidak mencapai target kecuali pada tahun 2017. Persentase rata-rata penerimaan Pajak Bumi dan Bangunan selama 5 tahun sebesar 85.28 % dan persentase rata-rata penerimaan Bea Perolehan Hak atas Tanah dan Bangunan selama 5 tahun sebesar 84.26 %.80 HalamanKertas Karya Diplom
Analysis of The Implementation of Self Assessment in Increasing Value Added Tax Revenue (In 2019 – 2022) (Study at Low Tax Office of Medan Polonia)
No full textValue Added Tax (VAT) is a type of tax which is a consumption tax on goods and services within the customs area which is imposed in stages on each production and distribution line. VAT is charged to individual taxpayers and corporate taxpayers who use products or services. Therefore, VAT has a strategic and significant role in state revenues. Departing from this background, the author then wants to discuss it in his final assignment with the title "Analysis of the Implementation of Self Assessment in Increasing Value Added Tax Revenue (In 2019 - 2022) (Study at Medan Polonia Pratama Tax Service Office)".
This research aims to determine the application of the self-assessment system in increasing value added tax revenue at Low Tax Office of Medan Polonia and to find out what are the supporting and inhibiting factors for implementing the self-assessment system in increasing value added tax revenue at Low Tax Office of Medan Polonia.
This research uses a phenomenological approach which is a study of knowledge that comes from the researcher's way of interpreting a research object, namely the application of a self-assessment system to value added tax revenues (case study at of Low Tax Office of Medan Polonia).
The research results show that the implementation of the self-assessment system at KPP Pratama Medan Polonia can be considered ineffective in increasing value added tax revenues. Supporting factors for implementing the self-assessment system in increasing value added tax revenues are optimal socialization, adequate human resources of Low Tax Office of Medan Polonia who can accompany and guide the public in implementing the self-assessment system, as well as high taxpayer awareness of their obligations. . On the other hand, the inhibiting factors in implementing a self-assessment system in increasing value added tax revenues are the limitations of taxpayers in operating the tax application system, networks that are always busy and the quality of taxpayers' human resources.97 PagesKertas Karya Diplom
Procedures for Confiscating and Auctioning Taxpayers' Items in Actions for Collecting Tax at Low Tax Office of Medan Timur
No full textPublic awareness in order to fulfil its commitments is a highly anticipated condition, especially in Indonesia. Where there are still problems of taxation so that through the collection of taxable goods it is necessary to process the collection whether it has been applied properly or not. Starting from this background, the author would then like to discuss it in the final assignment under the title “Procedure for acquiring and selling of goods liable to the taxpayer in the event of an act of tax clearance at Low Tax Office of Medan Timur”
This research aims to find out the procedures for the collection of taxable goods at Low Tax Office of Medan Timur” to know the procedure for auctioning taxable items at Low Tax Office of Medan Timur”, to find the trigger factor for the taxable property which caused the occurrence of the collecting of Taxable Goods at Low Tax Office of Medan Timur”
This research uses qualitative descriptive methods used to analyze data by describing or describing data that has been collected as it is.
In the procedure of withdrawal at Low Tax Office of Medan Timur, using the form of an order to carry out a collection is in accordance with those regulated by the Act No. 19 of 2000 or the latest basic provisions of tax invoicing regulated in the PP No. 50 of 2022. For the auction, not carried out by the Low Tax Office of Medan Timur, the auctions are conducted by the Directorate-General of State Property. In this case at Low Tax Office of Medan Timur delivered the goods to be auctioned at the Directorate General of State Wealth.89 HalamanKertas Karya Diplom
Implementasi Layanan Inovasi Samsat Keliling dalam Upaya Meningkatkan Pelayanan Pembayaran Pajak Kendaraan Bermotor (Studi pada UPPD Samsat Medan Selatan)
No full textMotor vehicle tax is a tax imposed on ownership of motorized vehicles and is one of the regional revenues. The author observes the number of vehicles operating in the city of Medan, therefore government services are needed so that people pay their motorized vehicle taxes. One of the means of government service efforts is the One-Stop One-Stop Administrative System Joint Office (SAMSAT).
This study aims to find out about the implementation of mobile samsat innovation services in an effort to improve motor vehicle tax payment services at the south field samsat office, to find out the obstacles experienced by taxpayers while using the mobile samsat system in paying motor vehicle taxes, to find out the solutions taken by the mobile samsat implementer in anticipating existing obstacles.
The research method used in this study is qualitative research, namely research that has a descriptive basis to understand a phenomenon more deeply and uses field data and uses existing theories as support. This study uses primary data in the form of observations and interviews with employees of UPPD SAMSAT Medan Selatan and taxpayers, as well as secondary data in the form of data obtained from UPPD SAMSAT Medan Selatan.
The results obtained after conducting research are known that the Implementation of Mobile Samsat Innovation Services in an Effort to Improve Motor Vehicle Tax Payment Services at the South Medan Samsat Office has been very effective because it is seen from the amount of motor vehicle tax receipts through the mobile Samsat for the last three years, namely 2018-2020 continued to increase, namely for 2018-2019 as much as 7.31% and in 2019-2020 there was a surge in the acceptance rate of 67.63%.Pajak kendaraan bermotor merupakan pajak yang dikenai atas kepemilikan kendaraaan bermotor dan merupakan salah satu penerimaan daerah. Penulis mengamati banyaknya kendaraan yang beroperasi di kota Medan maka dari itu pelayanan pemerintah sangat diperlukan agar masyarakat membayar pajak kendaraan bermotornya. Salah satu sarana upaya pelayanan pemeritanah yaitu Kantor Bersama Sistem Administrasi Manunggal Satu Atap (SAMSAT).
Penelitian ini bertujuan untuk mengetahui tentang implementasi layanan inovasi samsat keliling dalam upaya meningkatkan pelayanan pembayaran pajak kendaraan bermotor pada kantor samsat medan selatan, untuk mengetahui kendala yang dialami oleh wajib pajak selama menggunakan sistem samsat keliling dalam membayar pajak kendaraan bermotor, untuk mengetahui solusi yang diambil oleh pihak pelaksana samsat keliling dalam mengantisipasi kendala yang ada.
Metode Penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif, yaitu penelitian yang memilki dasar deskriptif untuk memahami suatu fenomena dengan lebih mendalam dan menggunakan data lapangan serta menggunakan teori yang sudah ada sebagai pendukung. Penelitian ini menggunakan data primer berupa observasi dan wawancara dengan pegawai UPPD SAMSAT Medan Selatan dan wajib pajak, serta data sekunder berupa data - data yang di dapatkan dari UPPD SAMSAT Medan Selatan.
Hasil Penelitian yang didapat setelah melakukan penelitian adalah diketahui bahwa Implementasi Layanan Inovasi Samsat Keliling Dalam Upaya Meningkatkan Pelayanan Pembayaran Pajak Kendaraan Bermotor Pada Kantor Samsat Medan Selatan sudah sangat efektif karena dilihat dari jumlah penerimaan pajak kendaraan bermotor melalui samsat keliling untuk tiga tahun terakhir yaitu 2018-2020 terus mengalami peningkatan yaitu untuk tahun 2018-2019 sebanyak 7,31% dan tahun 2019-2020 terjadi lonjakan angka penerimaan sebanyak 67,63%.93 HalamanKertas Karya Diplom
Analisis Faktor-Faktor yang Mempengaruhi Realisasi Penerimaan Retribusi Izin Mendirikan Bangunan Kota Medan 2017-2019 (Studi pada Dinas Penanaman Modal Dan Pelayanan Terpadu Satu Pintu)
No full textDevelopment is one that marks that a city or country is developed, the higher the level of development then more higher the probability that a city is developed. Medan city is one of the largest cities in Indonesia, this is a sign that Medan is a developed city in Indonesia.
But to build a building must be charged a fee or must obtain a building permit first. With the title as one of the largest cities in Indonesia, it is very necessary to know what are the factors that affect the realization of receiving building permits levies in the city of Medan.
In this case, the type of data that is likely to be used is secondary data due to the Covid-19 epidemic, such as books on user fees, journals, electronic books (e-books), news about building permits for Medan city buildings, and sites containing laws regarding levies, especially building permits levies. e author also collects other data from the final project and thesis of the previous year related to building permits fees and charges.
he results of this research indicate that the realization of the revenue of building permit fees (IMB) in the city of Medan has inhibiting factors and supporting factors starting from public knowledge about the IMB to the service office which is a supporting factor for the realization of IMB acceptance for the city of Medan.Pembangunan adalah salah satu yang menandai bahwa sebuah kota atau negara itu maju, semakin tinggi tingkat pembangunan maka semakin tinggi pula kemungkinan bahwa sebuah kota itu maju. Kota Medan adalah salah satu kota terbesar di Indonesia, hal ini merupakan tanda bahwa kota medan sudah termasuk kota yang maju di Indonesia.
Tetapi untuk mendirikan sebuah bangunan harus dipungut biaya atau harus mendapat izin mendirikan bangunan terlebih dahulu. Dengan predikat sebagai salah satu kota terbesar di Indonesia sangat perlu untuk mengetahui apa saja yang menjadi Faktor-Faktor yang mempengaruhi realisasi penerimaan Retribusi Izin Mendirikan Bangunan di kota Medan
Dalam hal ini jenis data yang kemungkinan dipakai adalah data sekunder karena adanya pademi Covid-19, seperti buku tentang retribusi, jurnal, buku elektronik (e-book), berita seputar retribusi izin mendirikan bangunan kota medan, dan situs-situs yang berisikan undang-undang mengenai retribusi khususnya retribusi izin mendirikan bangunan. Penulis juga mengumpulkan data yang lain dari tugas akhir dan skripsi tahun sebelumnya yang berkaitan dengan retribusi dan retribusi izin mendirikan bangunan.
Hasil dari penilitian ini menunjukkan bahwa realisasi penerimaan retribusi izin mendirikan bangunan (IMB) di kota Medan memiliki faktor penghambat dan faktor pendukung mulai dari pengetahuan masyarakat tentang IMB sampai kantor pelayanan yang menjadi faktor pendukung realisasi penerimaan IMB kota Medan.63 HalamanKertas Karya Diplom
