scholarly journals PENERAPAN PP NO. 46 TAHUN 2013 PADA UMKM DI JAKARTA

2019 ◽  
Vol 6 (1) ◽  
pp. 119
Author(s):  
Wahyuni Lestari
Keyword(s):  
Sampling Method ◽  
Likert Scale ◽  
Assessment System ◽  
The Self ◽  
Primary Data ◽  
Self Assessment ◽  
Highly Effective ◽  
Medium Enterprise ◽  
Convenience Sampling

<em><span lang="IN">The purpose of this study is to</span><span> explain that the application of PP No. 46 of 2013 to Small Medium Enterprise in Jakarta has been effective</span><span lang="IN">. </span><span>This study uses primary data which obtained by distributing questionnaires and measured by using Likert Scale. The sample used in this study was Small Medium Enterprise in Jakarta especially West Jakarta, using convenience sampling method. The result of this study is the application of PP No. 46 of 2013 to Small Medium Enterprise in Jakarta with highly effective results are indicators of character deduction and/or collection, subject to VAT Tax, taxpayer obligations in the self assessment system, the depositing and reporting time.  The indicators with effective results are tax subject, tax object and installment of WHT article 25. Meanwhile the indicators with less effective results are tariffs, compensation for losses and the timing of applying the PP No. 46 of 2013</span></em>

scholarly journals Pelayanan Fiskus, Pelayanan Perpajakan dan Kepatuhan Wajib Pajak Orang Pribadi di Kabupaten Semarang

2018 ◽  
Vol 7 (2) ◽  
pp. 118
Author(s):  
Andi Wijayanto
Keyword(s):  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Subjective Norms ◽  
Assessment System ◽  
The Self ◽  
Research Approach ◽  
Self Assessment ◽  
Future Studies

This study was conducted to analyze the performance of the service of tax authorities, Taxation Services and Tax Compliance of taxpayers and the influence tax authorities Services and Taxation Services to the personal taxpayer compliance in Semarang District. The study using a survey research approach. The population in this study were all individual taxpayers in the district of Semarang. Sampling method using judgment sampling with a sample of 100 taxpayers. Methods of data collection using questionnaires, interviews, and documentation. Data analysis using multiple linear regression analysis. The study concluded that: (a) variable of tax authorities service had no significant effect on the variable Taxpayer Compliance; (b) Taxation Services has positive and significant effect on Taxpayer Compliance; (c) variable service of tax authorities and Taxation Services simultaneously have significant effect on Taxpayer Compliance. The research suggestions: (a) taxation socialization should be increased so that all taxpayers know that they have choices and ease to report SPT; (b) Tax Officer must more Proactive and communicative to the taxpayers; (c) rewards and punishments apply to the taxpayer in accordance with the legislation in force; (d) variable service of tax authorities and Taxation Service has simultaneously contributed influences on taxpayer compliance is relatively small at only 16.7 percent. It is therefore recommended for future studies to examine several other factors, such as the understanding of the self-assessment system, education level, income level, tax penalties, or because of attitudes, subjective norms, and perceived behavioral control.Penelitian ini dilakukan dengan tujuan untuk menganalisis kinerja Pelayanan Fiskus, Pelayanan Perpajakan dan Kepatuhan Wajib Pajak serta pengaruh Pelayanan Fiskus dan Pelayanan Perpajakan Wajib Pajak terhadap kepatuhan Wajib Pajak Orang Pribadi di Kabupaten Semarang. Penelitian menggunakan pendekatan survey. Populasi dalam penelitian ini adalah seluruh WP Orang Pribadi (OP) di Kabupaten Semarang. Metode penarikan sampel dilakukan dengan teknik judgement Sampling dengan jumlah sampel 100 WP. Metode pengumpulan data menggunakan Kuesioner, Wawancara, dan Dokumentasi. Analisis menggunakan analisis regresi linier berganda. Penelitian menyimpulkan bahwa: (a) Pelayanan Fiskus tidak berpengaruh signifikan terhadap variabel Kepatuhan WP; (b) Pelayanan Perpajakan berpengaruh positif dan signifikan terhadap variabel Kepatuhan WP; (c) Variabel Pelayanan Fiskus dan Pelayanan Perpajakan secara simultan berpengaruh signifikan terhadap Kepatuhan WP. Saran-saran penelitian: (a) Sosialisasi media penyampaian SPT dan penyuluhan perpajakan harus ditingkatkan agar semua WP mengetahui bahwa mereka memiliki pilihan-pilihan dan kemudahan dalam menyampaikan SPT; (b) Petugas Pajak harus Lebih Proaktif dan Komunikatif kepada para WP; (c) menerapkan reward dan punishment kepada WP sesuai dengan peraturan perundang-undangan yang berlaku; (d) Variabel Pelayanan Fiskus dan Pelayanan Perpajakan secara simultan memiliki kontribusi pengaruh terhadap kepatuhan WP yang terbilang kecil yaitu hanya 16,7 persen. Oleh karena itu bagi penelitian selanjutnya disarankan untuk meneliti beberapa faktor lain, misalnya adalah pemahaman terhadap sistem self assessment, tingkat pendidikan, tingkat penghasilan, sanksi perpajakan, atau karena faktor sikap, norma subyektif, dan kontrol perilaku yang dipersepsikan.

scholarly journals Tax Knowledge Among University Teachers In Pokhara

2018 ◽  
Vol 10 (1) ◽  
pp. 69-77
Author(s):  
Resam Lal Poudel
Keyword(s):  
Marital Status ◽  
Sampling Method ◽  
Assessment System ◽  
Self Assessment ◽  
University Teachers ◽  
Business Studies ◽  
Related Information ◽  
Significant Difference ◽  
Convenience Sampling ◽  
And Gender

Tax knowledge is the major factor contributing to raise revenue for the country. The objective of this study is to investigate the level of tax knowledge of university teachers. Questionnaire has been administered including five point likert scale classifying different items of tax knowledge from 193 university teachers in Pokhara employing convenience sampling method. The results suggestes that tax knowledge has a significant impact, even though the level of tax knowledge varies significantly among respondents. The result indicates that more attention should be given to deliver tax related information in order to increase tax knowledge among university teachers. Relating to tax knowledge, results reveals that there is no significant difference on the basis of marital status, type of college and gender. The results of this study can inform policymakers on the extent to which tax knowledge is important in a self assessment system and in what ways it can affect compliance.The Journal of Nepalese Business Studies Vol. X No. 1 December 2017, page: 69-77

scholarly journals PERSEPSI NASABAH TERHADAP PENERAPAN PRINSIP 5C DALAM PENYALURAN KREDIT USAHA RAKYAT (KUR) OLEH PT. BANK RAKYAT INDONESIA (PERSERO), TBK UNIT TOMBATU, MINAHASA TENGGARA

2016 ◽  
Vol 12 (2A) ◽  
pp. 303
Author(s):  
Maria Marlyn Monulandi ◽  
Joachim N.K. Dumais ◽  
Lyndon R.J. Pangemanan
Keyword(s):  
Sampling Method ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Likert Scale ◽  
Primary Data ◽  
Customer Perception ◽  
Research Results ◽  
The Future ◽  
Convenience Sampling ◽  
Good Interpretation

This study aims to describe the perception of consumers towards the implementation of the principle of 5C in loans of business credit (KUR) by Bank Rakyat Indonesia Tombatu Unit. Customer perception is the process of customers in selecting; managing and interpreting information received and furthermore will response to that information. 5C Principle are Character, Capacity, Capital, Condition, and Collateral. This study was conducted from March to June 2016. The implementation of research at PT. Bank Rakyat Indonesia (Persero) Tbk Tombatu Unit Southeast Minahasa Regency. The data used is primary data that interviewing the relevant customer and other customers using questionnaires, and secondary data obtained by dochmenting the data written by the BRI Tombatu Unit. The sampling method was convenience sampling method, where researchers have the freedom to choose any consumer who met as a sample. The number of respondents in this study was 75 respondents, namely the debtor / BRI customers Tombatu Unit. Analysis of the data used is descriptive analysis and Likert scale to describe the perception of consumers towards the implementation of the principle of 5C in lending business credit (KUR) by Bank Rakyat Indonesia. The research results showed that the perception of consumers towards the implementation of the principle of 5C is good with a good interpretation that is 77.68% and that means customers lonsider application of the 5C principle to all customers is good, because then the loan funds can be returned, and on one side of the BRI as lender / credit will be able to advance its business and other side, BRI customers can apply for a loan back to a time in the future.

scholarly journals PENGARUH SELF ASSESSMENT SYSTEM, MONEY ETHICS, DAN TEKNOLOGI DAN INFORMASI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK BADAN MENGENAI TAX EVASION (STUDI KASUS PADA KPP PRATAMA LANGSA)

2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Razif Razif ◽  
Alqonitur Rasyidah
Keyword(s):  
Tax Evasion ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Assessment System ◽  
The Self ◽  
Primary Data ◽  
Analysis Method ◽  
Self Assessment ◽  
Ethics And Technology ◽  
Statistical Program

This study aims to determine and analyze the influence of self-assessment system, money ethics, and technology and tax information on corporate taxpayer perception of tax evasion in KPP Pratama Langsa. The data used in this study is the primary data. The sample of this study is taken using purposive sampling. The sample in this research is 45 taxpayer of the construction agency registered in KPP Pratama Langsa. Data analysis method used is multiple linear regression analysis and processed using statistical program SPSS 22.0. The results showed that the self-assessment system has a negative and significant effect on corporate taxpayer perception of tax evasion, money ethics and technology and taxation information have a positive and significant effect on the corporate taxpayer perception of tax evasion in KPP Pratama Langsa.

scholarly journals DAMPAK PENERAPAN TRANSAKSI E-COMMERCE MELALUI PEMUNGUTAN PAJAK PENGHASILAN (PPh)

2021 ◽  
Vol 16 (1) ◽  
pp. 29
Author(s):  
Neneng Sri Suprihatin ◽  
Mukhlisah Afriyanti
Keyword(s):  
Income Tax ◽  
Sampling Method ◽  
Assessment System ◽  
The Self ◽  
Self Assessment ◽  
Tax Collection ◽  
Business People ◽  
Observation Methods ◽  
System Method ◽  
The Government

 .This study aims to analyze the implementation of income tax collection (PPh) on e-commerce transactions at KPP Pratama Pandeglang. as well as what obstacles are experienced in implementing Taxation on e-commerce transactions. The study was conducted using descriptive qualitative methods. The population of the study was 180,896, and 60 samples were taken, using the purposive sampling method. Data collected by questionnaire and observation methods, analyzed in detail. The results of the study can be concluded that: 1) Tax collection uses the Self Assessment System method, 2) Constraints in e-commerce tax collection are the e-commerce business people who have not been maximized, socialization has not been done thoroughly and e-commerce transactions that are difficult in the detection of a form of business which has its own problem, namely the difficulty of the government to establish clear and fair tax regulations.

scholarly journals Effect of Service Quality, Satisfaction and Awareness on Taxpayer Compliance with Financial Conditions as Moderating Variables at the Tax Service Office (KPP) Pratama Deli Serdang

2021 ◽  
Vol 8 (7) ◽  
pp. 267-271
Author(s):  
Evita Sari Sinaga ◽  
Endang Sulistya Rini ◽  
Beby Karina Fawzeea Sembiring
Keyword(s):  
Service Quality ◽  
Assessment System ◽  
The Self ◽  
Self Report ◽  
Primary Data ◽  
Self Assessment ◽  
Moderating Variables ◽  
Financial Condition ◽  
Financial Conditions

The self-assessment system that applies in Indonesia gives full confidence to taxpayers to calculate, calculate, pay, and self-report the amount of tax owed, while the tax authorities are only tasked with providing services, supervision, and guidance to taxpayers. In essence, the taxpayer knows more about how much income is earned, so the amount of tax that must be paid can be calculated by the taxpayer himself. The purpose of this study was to determine and analyze the effect of service quality, satisfaction and awareness on taxpayer compliance with financial conditions as moderating variables at the tax service office (KPP) Pratama Deli Serdang. The data used are primary data obtained directly from respondents, amounting to 300 people. This study uses the moderated regression analyze (MRA) method with the help of the SPSS program. The results showed that service quality, satisfaction and awareness partially had a positive and significant effect on taxpayer compliance. Financial conditions have a negative and significant effect on taxpayer compliance. Financial conditions moderates the effect of satisfaction on service quality is negative and significant. Financial conditions moderating the effect of satisfaction on taxpayer compliance is negative and significant. Financial condition moderates the effect of awareness on taxpayer compliance is positive and significant. Keywords: Service Quality, Satisfaction, Awareness, Taxpayer Compliance, Financial Conditions.

scholarly journals Pengaruh Kinerja Account Representative, Self Assessment System, dan Pemeriksaan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak

2017 ◽  
Vol 12 (1) ◽  
pp. 77
Author(s):  
Suyanto . ◽  
Andri Setiawan
Keyword(s):  
Assessment System ◽  
Primary Data ◽  
Self Assessment ◽  
Analysis Technique ◽  
Tax Audit ◽  
Research Findings ◽  
Regression Techniques ◽  
Convenience Sampling ◽  
The Individual ◽  
Positive Effect

This research is aimed to examine the effect of the performance of AR, self- assessment system, and the tax audit of the individual taxpayer compliance. This research was conducted in the Tax Office (KPP) Pratama Yogyakarta. The data used are primary data on the results of questionnaire 104 respondents and data that can be processed as many as 99 questionnaire. The sampling method using a convenience sampling and data analysis technique used is multiple linear regression techniques. This research findings show that performance of AR, self-assessment system, and the tax audit in partially and simultaneous have had a  positive effect on compliance of individual taxpayers

scholarly journals ANALISIS PERILAKU WAJIB PAJAK UMKM TERHADAP PELAKSANAAN PEMUNGUTAN PAJAK DENGAN MENGGUNAKAN SELF ASSESSMENT SYSTEM DI KOTA TOMOHON

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Trianita Putri ◽  
David P. E. Saerang ◽  
Novi S. Budiarso
Keyword(s):  
Assessment System ◽  
The Self ◽  
Self Report ◽  
Primary Data ◽  
Collection System ◽  
Self Assessment ◽  
Tax Laws ◽  
The Government ◽  
The City ◽  
Laws And Regulations

The self assessment system is a tax collection system that gives trust to taxpayers to calculate, pay and self-report the amount of tax that should be owed based on applicable tax laws and regulations. This study aims to (1) know the implementation of the self assessment system in the city of Tomohon (2) to know the knowledge of tax (3) to know the implementation of tax obligations (4) to know the sensitivity and compliance with changes in taxation. This type of research is descriptive qualitative by taking primary data directly through interviews with 10 taxpayer informants in Tomohon city who have met the criteria. The results of the study indicate that the implementation of the self assessment system in Tomohon City has not gone well due to lack of tax knowledge and counseling which is rarely held by the government (tax authorities).

scholarly journals Perilaku UMKM Terhadap Pelaksanaan Pemungutan Pajak UMKM Dengan Menggunakan Self Assessment System

2021 ◽  
Vol 8 (1) ◽  
pp. 51-55
Author(s):  
Eka Dyah Setyaningsih ◽  
Mugi Harsono
Keyword(s):  
Public Awareness ◽  
Assessment System ◽  
The Self ◽  
Primary Data ◽  
Collection System ◽  
Self Assessment ◽  
Tax Collection ◽  
Qualitative Descriptive ◽  
System 2 ◽  
Direct Primary

Abstract - The implementation of MSME tax collection with the Self Assessment System is a tax collection system by calculating, paying and reporting by yourself by giving confidence to taxpayers based on applicable laws and regulations. This study aims to 1) determine the implementation of the implementation of the self-assessment system in Makasar District, East Jakarta; 2) analyzing the understanding of the taxation knowledge of the UMKM taxpayers, 3) analyzing the implementation of the MSME taxpayer obligations 4) analyzing the tax awareness of taxpayers' sensitivity. This type of research is qualitative descriptive by means of direct primary data collection through interviews with 10 taxpayer informants of MSME actors. The results of his research indicate that the implementation of the self-assessment system has not been going well and more intensive assistance is needed. This is due to the lack of public awareness of taxation and lack of understanding of taxation knowledge. There are 4 informants who run the self-assessment system, 2 of which are assisted by tax consultant services and 6 other informants have not implemented the self assetment system properly

PROFITABILITY ANALYSIS OF NORMAL SEASON AND OFF-SEASON MUSKMELON CULTIVATION IN DISTRICT SIALKOT, PAKISTAN

1970 ◽  
pp. 24
Author(s):  
MUHAMMAD TAHIR LATIF, FALAK SHER, MUZZAMMIL HUSSAIN
Keyword(s):  
Sampling Method ◽  
Field Survey ◽  
Market Price ◽  
Primary Data ◽  
Customer Demand ◽  
Net Return ◽  
Profitability Analysis ◽  
Economic Parameters ◽  
Convenience Sampling ◽  
Gross Income

A field survey was conducted during 2016 to estimate the profitability of normal season and off-season muskmelon cultivation in district Sialkot, Pakistan. The primary data was collected from forty farmers with convenience sampling method. Economic parameters like net return and BCR were employed. Off-season muskmelon cultivation was found economically feasible due to additions of yield (17%), gross income (122%), profit (161%) and market price (90%) in comparison to normal season crop. Therefore, it is recommended to cultivate the off-season muskmelon (BCR 3.26) to obtain more profit and fulfill the customer demand in less supply period instead of normal season cultivation (BCR 2.44).

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