1,720,988 research outputs found
Implementasi Kebijakan Insentif Ppn Atas Penyerahan Jasa Sewa Ruangan Atau Bangunan Kepada Pedagang Eceran Yang Ditanggung Pemerintah (Pada KPP Pratama Jakarta Cempaka Putih) Tahun 2021
Full text linkDuring the COVID-19 pandemic, many taxable entrepreneurs (PKPs) engaged in retail experienced a very drastic decline in turnover and even went bankrupt. Therefore, the government issued a rental VAT incentive policy aimed at taxable entrepreneurs in the retail sector or retail traders. The policy aims to ease financial expenditures and prevent taxable entrepreneurs from stopping their business. The purpose of this study is to determine the implementation of the rental VAT incentive policy which aims to encourage PKPs to continue to pay taxes during the COVID-19 pandemic, which is not yet known when it will end. This study used a qualitative descriptive method, where in collecting data the author conducted interviews, observations, and documentation using Edward III\u27s theory which contains 4 indicators, namely communication, resources, disposition, and bureaucratic structure. The results of this study indicate that the VAT incentive policy has been implemented quite well, and has succeeded in helping PKPs’ finance. However, the campaign carried out by the Primary Tax Office of Cempaka Putih is still not very effective because it only uses electronic media such as WhatsApp and Gmail. As a result, there are still PKPs who are confused about how to utilize the rental VAT incentive policy
Pengaruh Insentif Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Samsat Jakarta Timur Tahun 2023
Full text linkThis study examines the influence of Tax Incentives and Tax Penalties on the Compliance of Motor Vehicle Taxpayers in the One-Stop Administration System in East Jakarta in 2023. Tax Incentives aim to eliminate penalties for late payments, while Tax Penalties are intended to prevent violations of Tax Regulations. The objective of this research is to analyze the impact of Tax Incentives and Tax Penalties on Taxpayer Compliance. The method used is a quantitative approach. The population in this study consists of 1,151,709 motor vehicle tax object owners in the One-Stop Administration System in East Jakarta, with a sample size of 100 respondents determined using the Slovin formula. Data was collected through questionnaires and analyzed using Instrument Tests, Classical Assumption Tests, and Hypothesis Testing with Multiple Linear Regression Analysis. The results show that the Tax Incentives variable (X1) has a significant effect of 19.6% on Taxpayer Compliance (Y), the Tax Penalties variable (X2) has a significant effect of 13.8% on Taxpayer Compliance (Y), and simultaneously, Tax Incentives (X1) and Tax Penalties (X2) have a significant effect of 26.8% on Taxpayer Compliance (Y)
SWOT Analysis of Indonesian Tax Administration Innovation in the Digitalization Era
Full text linkWith the innovation in tax administration services in Indonesia in the digitalization era, it is hoped that it can increase taxpayer compliance and is expected to continuously have a positive effect on state revenues. The purpose of this study is to analyze what are the strengths, weaknesses, opportunities and threats in the implementation of tax administration innovations in Indonesia in the Digitalization Era. The research method used is qualitative with a descriptive approach. The results of the study show that the strengths and opportunities that can be utilized are the reliability of human resources that have been fulfilled, as evidenced by the satisfaction index of DGT service users reaching a scale of 4.1. Technology that can still be developed is also a strength. The high participation of taxpayers in following the innovation policy of tax administration is a very big opportunity with the number of manual SPT users recorded which has decreased by 88.8% in the last five years. Weaknesses and threats encountered are the lack of maintenance on the server where server downs often occur during the deadline for reporting SPT. Taxpayers also admitted that they had not fully received directions on how to operate the new tax administration system. Taxpayers need to adapt to the digitalization that is being carried out. So it is the government's duty to pay extra attention to the understanding of taxpayers in the application of the digital tax administration system
Analisis Implementasi Kebijakan Insentif Pajak Penghasilan Pasal 21 Ditanggung Pemerintah Dalam Rangka Pemulihan Ekonomi Pada KPP Pratama Jakarta Koja Tahun 2021
Full text linkThe research was motivated by the impact of the Covid-19 pandemic that first appeared in Indonesia in early 2020 on economic growth. To overcome the impact of the pandemic, the Indonesian government issued a government-borne article-21 income tax incentive policy to restore the situation for people affected by the pandemic. This study aims to analyze the implementation of the article-21 income tax incentive policy in an effort for economy recovery at the Primary Tax Office of Koja, Jakarta in 2021. The study was compiled using a qualitative descriptive method. Data sources consist of primary data, namely the results of interviews, and secondary data, namely documentation data. The results of the study show that the implementation of the government-borne article-21 income tax incentive policy at the Primary Tax Office of Koja, Jakarta in 2021 has begun in the post-covid-19 economic recovery stage. The result is that tax revenues continue to increase but the government continues to provide tax incentives. Only taxpayers who meet the criteria are entitled to take advantage of incentives. The campaign continues to be carried out through social media, but based on the results of interviews, there are several inhibiting factors, such as the delivery of the campaign which is not detailed enough, limiting tax withholding agent understanding, and the lack of readiness of tax officials. Efforts that need to be made are to optimize campaigns for tax withholding agent and improve the capacity of human resources in the tax office
Analisis Efektivitas Dan Kontribusi Pajak Daerah Sebagai Sumber Pendapatan Asli Daerah (Studi Pada Bapenda Dki Jakarta Tahun 2016-2020)
Full text linkThis study aims to determine the level of effectiveness and contribution of local taxes as a source of locally-generated revenue (PAD), the obstacles faced during implementation, and the efforts made to overcome these obstacles. Research data includes primary and secondary data which were analyzed using qualitative descriptive methods. The results of this study indicate that the level of effectiveness of local taxes as a source of PAD is the ˜effective’ category with an average value of 97.19%, and the level of contribution of local taxes as a source of PAD is classified as ˜very good’ with an average value of 85.80%. However, in the realization of this effort, obstacles were found, including the low awareness of taxpayer
ANALISIS PENERAPAN PRINSIP GOOD CORPORATE GOVERNANCE PADA PROSEDUR PEMOTONGAN PPH PASAL 21 ATAS PENGHASILAN PEGAWAI DI PERUM PNRI PUSAT TAHUN 2021
Full text linkThe application of the principles of good corporate governance is very important in a State-Owned Enterprise (BUMN) and it is stated in the Decree of the Minister of BUMN No. Kep-117/M-MBU/2002 concerning the implementation of good corporate governance practices in State-Owned Enterprises. The principle of good corporate governance aims to improve corporate governance while still paying attention to the interests of stakeholders, where taxation is a part of the company that must be managed properly, and one of the interests of the stakeholders is employee tax. The purpose of this study is to analyze the application of the principles of good corporate governance in the implementation of the employee tax policy at the Perum PNRI Pusat, the obstacles that affect the application of the principles of good corporate governance in the implementation of the tax policies for the employees at the Perum PNRI Pusat, and the efforts that must be made to overcome these obstacles. The research method used was descriptive qualitative method. The data used included primary data which was interview and observation data and secondary data obtained from company documents. The results of this study indicate that Perum PNRI has implemented the principles of good corporate governance well, which include transparency, accountability, responsibility, independence, and fairness. This has been stated in the Self-Assessment of Good Corporate Governance report of Perum PNRI, although there are still some aspects that need to be improved in its implementation
Pemungutan Cukai Plastik Sebagai Upaya Pengurangan Sampah Plastik
Full text linkThis study aims to analyze the collection of plastic excise as an effort to reduce plastic waste in Indonesia. This research is a qualitative research by observing, interviewing and analyzing the documents. The results of the study indicate that the proposed plastic excise tariff of 200 Rupiahs per bag is still considered too low so that researchers consider it will not have a significant impact on reducing plastic consumption in Indonesia. In addition, commitment from the government, employers and the wider community is needed to support this plastic excise tax policy
ANALISIS EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT PAKSA DALAM UPAYA MENINGKATKAN PENERIMAAN PAJAK DI KPP PRATAMA JAKARTA SENEN TAHUN 2023
Full text linkThis research was based on the fact that there were still many taxpayers who were disobedient and did not have the ability to pay their tax debts, so that caused high tax arrears which caused low tax revenues. This research aimed to know the level of effectiveness of tax collection by using forced letters in an effort to increase tax revenue at KPP Pratama Senen Jakarta in 2023. The research method used was qualitative with data collection techniques through observation, interviews and documentation. The research results showed that the effectiveness in 2021 it reached 25%, in 2022 it reached 31%, and in 2023 it reached 20%. From the research results, it could be concluded that tax collection by using forced letters in an effort to increase tax revenue at KPP Pratama Senen Jakarta was classified as ineffective. This was because there were still many taxpayers who were negligent and also taxpayers who did not have the ability to pay their tax debts. Efforts that must be made were to increase human resources, as well as carried out continuous socialization to raise the awareness of taxpayers in fulfilling their tax obligations in paying off their tax debts
Analisis Pengawasan Cukai Hasil Tembakau Di Kantor Pengawasan Dan Pelayanan Bea Dan Cukai Tipe Madya Pabean A Jakarta Tahun 2020-2022
Full text linkThe phenomenon of non-tax state revenue (PNBP) from the tobacco sector that has not been optimized makes the Ministry of Finance, Directorate General of Customs and Excise must try to find new solutions and breakthroughs to increase state revenue. Until now, the government continues to optimize the sector. According to Indonesia Law no. 39 of 2007 concerning Amendments to Law no. 11 of 1995 concerning Excise, based on article 1 excise is defined as "State levies imposed on certain goods that have the properties or characteristics stipulated in this law". This study aims to analyze how the level of tobacco excise supervision at KPPBC TMP A Jakarta, what are the inhibiting entities faced by KPPBC TMP A and what are the driving entities that support KPPBC TMP A Jakarta in supervising tobacco excise to maintain smooth state revenue. The research method used is qualitative with descriptive research type. Data sources consist of primary data in the form of interviews and secondary data in the form of documentation data. The results of this study indicate: Supervision of tobacco excise has been maximized but there are several things that need to be improved, among others, namely the number of employees, employee knowledge and compliance with government regulations. It is expected that the supervision of tobacco excise in order to increase PNBP will run optimally
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