scholarly journals PENGARUH EFEKTIVITAS PENERAPAN e-FILING DAN MODERNISASI SISTEM PERPAJAKAN INDONESIA TERHADAP EFEKTIVITAS PEMROSESAN DATA PERPAJAKAN

2019 ◽  
Vol 12 (1) ◽  
Author(s):  
Yohanes Mardinata Rusli
Keyword(s):  
Data Processing ◽  
Significant Positive Effect ◽  
Tax System ◽  
Filing System ◽  
Tax Returns ◽  
Directorate General ◽  
The Republic ◽  
The Government ◽  
To Come ◽  
Positive Effect

<p><strong><em>ABSTRACT:</em></strong><em> The tax e-filing system is a method of reporting tax returns that are carried out electronically or online through the Directorate General of Tax's website (DGT Online), or through other official e-Filing channels that have been determined by the government through laws and government regulations. the existence of an e-filing system online system then you do not spend the time necessary to come to the tax office to wait in the process of tax payment This study aims to determine the effect of the effectiveness of the implementation of tax e-filing and the modernization of the Indonesian tax system on the effectiveness of tax data processing for individual taxpayers in area of the Bunda Mulia University. This study uses quantitative analytical research methods, where data is obtained through the distribution of questionnaires to individual taxpayers in the Bunda Mulia educational foundation environment in Jakarta.</em> <em>The amount of respondents who used a total of 120 respondents. The questionnaire data obtained was processed using Statistical Product and Service Solutions (SPSS) software version 24.</em> <em>The results of this study indicate: (i) The effectiveness of the application of e-filing systems carried out by DGT assessed by taxpayers has a significant positive effect on the effectiveness of tax data processing. (ii) The modernization of the Indonesian Tax System that is consistently carried out by the DGT in the eyes of a taxpayer's perception has a significant positive effect on the effectiveness of tax data processing. This research contributes to assist and support the implementation of e-filing systems organized by the Ministry of Finance of the Republic of Indonesia, especially the Directorate General of Taxes (DGT). In addition, the use of information technology in taxation is expected to improve services to taxpayers, both from quality and time so that it is more effective.</em></p><p><strong><em> </em></strong></p><p><strong><em>Keyword</em></strong><em> : </em><em>e-filing system, modernization of taxation system, taxation data processing, Indonesian taxation.<strong></strong></em></p><p><strong> </strong></p><p class="Default"><strong>ABSTRAK:</strong> Sistem <em>e-filing</em> pajak merupakan cara pelaporan Surat Pemberitahuan (SPT) pajak yang dilakukan secara elektronik atau online melalui website Direktorat Jenderal Pajak (DJP Online), maupun melalui saluran e-Filing resmi lainnya yang sudah ditetapkan oleh pemerintah melaui undang-undang maupun peraturan pemerintah. Dengan sistem <em>e-filing</em> ini sudah menganut sistem online, maka anda tidak perlu repot lagi datang ke kantor pajak untuk mengantre dalam proses pembayaran pajak. Penelitian ini bertujuan untuk mengetahui pengaruh antara efektivitas penerapan <em>e-filing</em> perpajakan dan modernisasi sistem perpajakan Indonesia terhadap efektivitas pemrosesan data perpajakan bagi wajib pajak orang pribadi di lingkungan yayasan pendidikan Bunda Mulia. Penelitian ini menggunakan metode penelitian analitis kuantitatif, dimana data diperoleh melalui penyebaran kuisioner kepada wajib pajak orang pribadi pada lingkungan yayasan pendidikan Bunda Mulia di Jakarta. Jumlah responden yang digunakan sebanyak 120 responden. Data kuesioner yang diperoleh tersebut diolah dengan dengan menggunakan software <em>Statistical Product and Service Solutions</em> (SPSS) versi 24. Hasil penelitian ini menunjukkan adanya: (i) Efektivitas penerapan sistem <em>e-filing</em> yang dijalankan oleh pihak DJP yang dinilai oleh Wajib Pajak yang bekerja di Yayasan Bunda Mulia di dalam menjalankan kewajiban perpajakannya berpengaruh positif secara signifikan terhadap efektivitas pemrosesan data perpajakan. (ii) Modernisasi Sistem Perpajakan Indonesia yang dijalankan dengan konsisten oleh Pihak DJP dimata persepsi seorang Wajib Pajak berpengaruh positif secara signifikan terhadap efektivitas pemrosesan data perpajakan. Penelitian ini memiliki kontribusi di dalam membantu dan mendukung program penyelenggaraan sistem <em>e-filing</em> yang diselenggarakan oleh Kementerian Keuangan Republik Indonesia, khusunya Direktorat Jenderal Pajak (DJP). Selain itu, penggunaan teknologi informasi dalam perpajakan diharapkan meningkatkan pelayanan terhadap Wajib Pajak, baik dari kualitas maupun waktu sehingga lebih efektif.</p><p><strong> </strong></p><p><strong>Kata Kunci: </strong>sistem <em>e-filing</em>, modernisasi sistem perpajakan, pemrosesan data perpajakan, perpajakan Indoneia.</p>

scholarly journals PENGARUH MUTU PELAYANAN PERPAJAKAN DAN KEPUASAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAKPADA SISTEM E-FILING PERPAJAKAN DI INDONESIA

2018 ◽  
Author(s):  
Yohanes Mardinata Rusli
Keyword(s):  
Significant Relationship ◽  
Tax Compliance ◽  
Filing System ◽  
Directorate General ◽  
Analytical Research ◽  
Ministry Of Finance ◽  
The Republic ◽  
The Individual ◽  
Positive Effect

<p><em>This study is intended to determine the effect of the tax service quality and satisfaction of taxpayers on tax compliance within the individual educational foundation noble mother.</em><em> This study uses quantitative analytical research method, where the data obtained through the distribution of questionnaires to individual taxpayers in the environment of Bunda Mulia education foundation in Jakarta. Data obtained then processed by using software SPSS 23. The results of this study indicate the existence of: (a) positive and significant relationship between the qualities of tax service tax officer (tax) to the taxpayer compliance of individuals; (b) a positive and significant relationship between the satisfactions of individual taxpayers on individual taxpayer compliance.The results represent that the quality of tax services provided by tax officials (tax authorities) have a positive effect on taxpayer compliance of individuals on the system of e-filing taxation in Indonesia. In addition, the level of personal taxpayer satisfaction in the noble education foundation also has a positive and significant impact on the taxpayer compliance of individuals on the tax e-filing system in Indonesia. This research has contributed in assisting and supporting the implementation of e-filing system organized by the Ministry of Finance of the Republic of Indonesia, especially the Directorate General of Taxation.</em></p><p><em> </em></p><p><strong><em>Keywords</em></strong><strong><em>:</em></strong><em> quality of tax service, taxpayers satisfaction, taxpayer compliance, personal taxpayers,e-filing system of Indonesian taxation.</em></p>

scholarly journals ANALISIS TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS UNTUK MEMBAYAR PAJAK

2016 ◽  
Vol 3 (2) ◽  
pp. 97
Author(s):  
Rahayu Utami ◽  
Muzakir Muzakir
Keyword(s):  
Willingness To Pay ◽  
Data Processing ◽  
Legal System ◽  
Tax System ◽  
Processing Methods ◽  
Independent Variables ◽  
The Difference ◽  
The Government ◽  
Positive Effect ◽  
Data Processing Methods

This study aims to analyze how the influence of the tax payer consciousness, knowledge and understanding of tax laws, good perception on the effectiveness of the tax system, and the level of confidence in the government and legal system of the willingness to pay taxes on KPP Kalideres in West Jakarta . Is there a significant and positive effect, or no effect of this study make a previous study as one of the sources of literature and references, but this study has some differences with previous studies. The difference include : population, place, variables, data processing methods, as well as the number of samples used This study uses four independent variables including: (1) Paying taxes consciusness. (2) Knowledge and understanding system of taxtion, indicator: the desire of taxpayers to understand the system perpajkan. (3) a good perception on the effectiveness of the system of taxation. (4) The level of trust in the system of government and law. And the dependent variable is the willingness to pay taxes.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX COMPLIANCE TERHADAP PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI

2019 ◽  
Vol 3 (2) ◽  
pp. 19
Author(s):  
Mela Cyntia Sani ◽  
Khuznatul Zulfa Wafirotin ◽  
Ika Farida Ulfa
Keyword(s):  
Behavioral Control ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Analysis Method ◽  
Online Systems ◽  
Tax Returns ◽  
Directorate General ◽  
The Government

Individual Taxpayers (WPOP) experience problems every year due to difficulties in filling out SPT. The Directorate General of Taxes issued a new policy in providing easy Notification Services (SPT) using online systems namely e-Filling and e-SPT. The policy taken by the government turned out that there were still many obstacles faced by the KPP Pratama Ponorogo Tax Office regarding ponorogo's lack of understanding related to filling out SPT manually or online using e-SPT and e-Felling. So that this certainly can make taxpayers object to the submission of Annual Tax Returns, especially in terms of calculating the tax payable which must be calculated on its own. Data collection is done by using primary data in the form of questionnaires. The samples processed in this study were 100 respondents who were distributed to individual taxpayers registered at KPP Pratama Ponorogo. Data analysis method uses validity test and reliability test, hypothesis testing using multiple linear regression analysis. The results of this study indicate that the awareness of taxpayers, taxpayer intentions, taxpayer attitudes, subjective norms, behavioral control and ease of tax return filling process affect Tax Compliance (tax compliance) submission of Annual Tax Returns. This is because taxpayers know, understand and implement taxation provisions correctly and voluntarily so as to increase taxpayer compliance in fulfilling their obligations and are willing to report taxes with their own awareness.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PELUANG PENCARI KERJA DALAM MENGAKSES INTERNET DI SUMATERA BARAT

2020 ◽  
Vol 2 (4) ◽  
Author(s):  
Hilda Wiranti ◽  
Alpon Satrianto
Keyword(s):  
Logistic Regression ◽  
The Internet ◽  
Analysis Tool ◽  
Significant Positive Effect ◽  
Job Seekers ◽  
West Sumatra ◽  
Negative Effect ◽  
Economic Survey ◽  
The Government ◽  
Positive Effect

Abstract: This study aims to determine (1) the effect of the level of education on the opportunitiesfor job seekers to access the internet in West Sumatra. (2) the influence of gender on job seekers'opportunities to access the internet in West Sumatra. (3) the influence of age on the opportunitiesfor job seekers to access the internet in West Sumatra. (4) the influence of the area of residence onthe opportunities for job seekers to access the internet in West Sumatra. (5) the effect of income onjob search opportunities in accessing the internet in West Sumatra. This type of research isdescriptive - associative. The types and sources of data from the Socio-Economic Survey aresecondary. In this study using data that already exists in a data collection (National Socio-Economic Survey (SUSENAS) in 2018. The analysis tool used is logistic regression analysis, andthe total number of job seekers is 1,641 people. From the results of this study, it is explained that(1) education has a significant positive effect on the opportunities for job seekers to access theinternet in West Sumatra, (2) gender has no significant negative effect on the opportunities for jobseekers to access the internet in West Sumatra. (3) age has no significant positive effect on theopportunities for job seekers to access the internet in West Sumatra (4) the area of residence has apositive and significant effect on the opportunities for job seekers to access the internet in WestSumatra. (5) income has a significant positive effect on the opportunities for job seekers to accessthe internet in West Sumatra. As for the results of the research, so that the government of WestSumatra Province can provide socialization on the use of the internet in looking for work andbecome a consideration for the government in formulating a policy related to job availability forjob seekers in accessing the internet.Keywords: Job seekers, Internet, Logistic Regression.

scholarly journals Passing Off yang Dilakukan Oleh Pihak yang Beritikad Tidak Baik Melalui Pemakaian Nama Perseroan Terbatas

2020 ◽  
Vol 23 (02) ◽  
pp. 100-118
Author(s):  
Kimham Pentakosta ◽  
Elly Hernawati
Keyword(s):  
Government Regulation ◽  
Limited Liability ◽  
Limited Liability Company ◽  
Bad Faith ◽  
Passing Off ◽  
Directorate General ◽  
Trademark Registration ◽  
The Republic ◽  
The Government ◽  
Legal Administration

This paper focuses on the similarity of functions between Trademarks and Limited Liability Company Name, namely quality assurance function, which enables both to provide a guarantee on the reputation of goods and/or services offered to the consumer. Such similarity of functions between those two different legal terminology opens a loophole for any party, based on bad faith, to conduct passing off towards a registered trademarks owned by another party through the use of a limited liability company name. This paper shows the urgency of a harmonization and integration between the mechanism of applying for Trademark registration and the submission of the name of a limited liability company in Indonesia. Therefore, this paper will examine and criticize the laws and regulations relating to the two terminology above, inter alia the Law Number 20 of 2016 regarding Trademarks and Geographical Indications and the Government Regulation Number 43 of 2011 regarding Procedures for Filing and Use of Limited Liability Company Name. This paper concludes that the government of the Republic of Indonesia must immediately amend the regulation on the requirements for submitting the name of a limited liability company, by requiring the Directorate General of General Legal Administration to reject the name of a limited liability company that uses a name that has been registered as a brand by another party.

scholarly journals Assessing the Ethical Behavior of Accounting Accounts Through the Application of the Tri Kaya Parisudha Philosophy on Equity Sensitivity and Ethical Sensitivity

2021 ◽  
Vol 5 (3) ◽  
pp. 361
Author(s):  
Mertyani Sari Dewi ◽  
Komang Trisna Sari Dewi ◽  
Made Dwi Ferayani
Keyword(s):  
Ethical Behavior ◽  
Reporting System ◽  
Partial Least Square ◽  
Least Square ◽  
Equity Sensitivity ◽  
Ethical Sensitivity ◽  
Significant Positive Effect ◽  
Pls Analysis ◽  
The Government ◽  
Positive Effect

The government must pay attention to the ability of its employees because it has accountability that can develop a sound and well-established reporting system. The government must pay attention to the ability of its employees because it has accountability that can develop a sound and well-established reporting system. The purpose of this study was to examine the sensitivity and ethics to the behavior of accounting actors and to examine the philosophy of Tri Kaya Parisudha, which is one of the local variables of the Balinese Hindu genus which can strengthen the effect of sensitivity and sensitivity on ethical behavior. The method used in this research is the Component-based SEM, Partial Least Square (PLS) analysis method. A questionnaire technique was used as a data collection tool to obtain data. Questionnaires will be distributed to 25 OPD Bangli Regency. The test results show empirical evidence that equity sensitivity has a significant positive effect on the behavior of accounting actors. Second, ethical sensitivity has a significant positive effect on the ethical behavior of accounting actors. Third, the philosophy of Tri Kaya Parisudha strengthens the influence of ethical sensitivity on the behavior of ethical accounting actors. Fourth, Tri Kaya Parisudha's philosophy strengthens the influence of ethical sensitivity on the behavior of ethical accounting actors. 

scholarly journals THE EFFECT OF COMPETENCE AND MOTIVATION ON ORGANIZATIONAL COMMITMENTS AND ITS IMPLICATIONS ON EMPLOYEE PERFORMANCE

2020 ◽  
Vol 1 (2) ◽  
pp. 183-196
Author(s):  
Khoirul Anwar ◽  
Muhammad Havidz Aima
Keyword(s):  
Organizational Commitment ◽  
Structural Equation ◽  
Employee Performance ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Equation Modeling ◽  
Directorate General ◽  
Competence Motivation ◽  
The Republic ◽  
Positive Effect

The purpose of this study is to find out and explain the effect of competence and motivation on organizational commitment and its implications for employee performance, which in this case is the performance of the PBC Audit Functional Officer at the Directorate General of Customs and Excise, Ministry of Finance of the Republic of Indonesia. The research method uses a quantitative approach, which became the population in this study were 318 PBC Audit Functional Officers of the Directorate General of Customs and Excise. The selection of sample is done by simple random sampling technique (Slovin 10% error tolerance), so that 77 respondents are determined. Data collection techniques that used are interviews and questionnaire instruments. The questionnaire survey instrument was randomly delivered to the PBC Audit Functional Officer at the Directorate General of Customs and Excise. The data is analyzed using structural equation modeling (SEM) with the Smart PLS 3.0 software program. This study revealed that competence, motivation and commitment organizational had a significant positive effect on employee performance, both partially and simultaneously. Besides that, organizational commitment variable does not mediate competence and motivation variables on employee performance.

scholarly journals Rate of Return Risk pada Perbankan Syariah di Indonesia

2020 ◽  
Vol 6 (2) ◽  
pp. 91-109
Author(s):  
Hendra Cipta
Keyword(s):  
Data Processing ◽  
Research Methodology ◽  
Commercial Banks ◽  
Rate Of Return ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Significant Positive Effect ◽  
Processing Application ◽  
Business Units ◽  
Positive Effect

The rate of return risk is one of the risks that Islamic banks in Indonesia should pay attention to. The purpose of this research is to predict the factors that affect the rate of return risk of Islamic banking in Indonesia (namely Islamic Commercial Banks and Sharia Business Units) from 2015 to 2019. The research methodology used is multiple regression with the EViews data processing application. version 9. The results of this study found that the deposit variable has a significant positive effect on the rate of return risk, while the BI-rate variable does not effect on the rate of return risk of Islamic banks in Indonesia. Rate of return risk merupakan salah satu risiko yang harus menjadi perhatian oleh bank syariah di Indonesia. Maksud dari penelitian ini adalah untuk memprediksi faktor-faktor yang mempengaruhi rate of return risk perbankan syariah di Indonesia (yaitu Bank Umum Syariah dan Unit Usaha Syariah) dari tahun 2015 sampai dengan tahun 2019. Metodologi penelitian yang digunakan adalah regresi berganda dengan aplikasi pengolah data EViews versi 9. Hasil penelitian ini menemukan bahwa variabel deposito mempunyai pengaruh signifikan positif  terhadap rate of return risk sedangkan variabel BI-rate tidak berpengaruh terhadap rate of return risk  bank syariah di Indonesia.

scholarly journals Evaluasi Kinerja Perbankan ASEAN Terkait Peningkatan Risiko Sistemik dalam Integrasi Pasar Perdagangan Bebas Masyarakat Ekonomi ASEAN (MEA)

2020 ◽  
Vol 4 (1) ◽  
pp. 178
Author(s):  
Rinda Siaga Pangestuti
Keyword(s):  
Systemic Risk ◽  
Confidence Level ◽  
Significant Positive Effect ◽  
Economic Community ◽  
Systemic Risks ◽  
The Government ◽  
Asean Economic Community ◽  
Asset Quality ◽  
Positive Effect ◽  
Increase In Risk

This study is aimed to provide an evaluation of banking performance in ASEAN given the inclusion of the ASEAN Economic Community (AEC) which is associated with an increase in potential systemic risk. Some of the main findings in this study are: (a) the increase in systemic risk is influenced by the increase in risk on asset quality as seen from the increase in the percentage of non-performing loans; (b) bank liquidity has a significant positive effect on increasing systemic risk; (c) banks with large capital can exert influence over increased systemic risk (in a 90% confidence level but here we use 95% confidence level). The government is expected to be able to mitigate the increase in potential systemic risks, especially after the integration of free trade in ASEAN.

scholarly journals PENGARUH PENGELUARAN PEMERINTAH TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI BENGKULU

2015 ◽  
Vol 3 (2) ◽  
Author(s):  
Merri Anitasari ◽  
Ahmad Soleh
Keyword(s):  
Economic Growth ◽  
Government Spending ◽  
Secondary Data ◽  
Positive Outcome ◽  
Significant Positive Effect ◽  
Regional Autonomy ◽  
Negative Effect ◽  
The Government ◽  
The Impact ◽  
Positive Effect

Merri Anitasari, Ahmad Soleh; Pengaruh Pengeluaran Pemerintah Terhadap Pertumbuhan Ekonomi Di Provinsi Bengkulu. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh dari pengeluaran pemerintah terhadap pertumbuhan ekonomi di provinsi Bengkulu dengan menggunakan data sekunder periode pengamatan tahun 2001-2012 yang diperoleh dari Badan Pusat Statistik. Hasil analisis dengan menggunakan SPSS 16 menunjukkan bahwa pengeluaran pemerintah berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi di provinsi Bengkulu. Jika pemerintah menaikkan pengeluaran pemerintah sebesar 1 miliar rupiah, maka akan dapat meningkatkan pertumbuhan ekonomi sebesar 1,17 % per tahun. Sedangkan pengaruh pengeluaran pemerintah terhadap pertumbuhan ekonomi di daerah kabupaten/kota menunjukkan bahwa dari jumlah 10 kabupaten/kota di Provinsi Bengkulu, kabupaten Rejang Lebong dan kota Bengkulu yang memiliki hasil bahwa pengeluaran pemerintah berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi di daerahnya. Kabupaten Bengkulu Utara memiliki pengaruh yang negatif sedangkan 7 kabupaten lainnya memiliki hasil yang positif namun tidak signifikan. Sebagian besar kabupaten di Provinsi Bengkulu dikategorikan sebagai daerah yang baru membangun yang merupakan hasil pemekaran pasca pemberlakuan otonomi daerah. Sehingga dalam jangka pendek pengeluaran pemerintah dianggap belum mampu menstimulus kegiatan sektor-sektor perekonomian serta memacu pertumbuhan ekonomi di daerah tersebut.Merri Anitasari, Ahmad Soleh; Impact of Government Spending on Economic Growth In Bengkulu Province. The purpose of this study was to analyze the impact of government spending on economic growth in the province of Bengkulu using secondary data observation period 2001 - 2012 year were obtained from the Central Bureau of Statistics. Results of analysis using SPSS 16 shows that government spending and significant positive effect on economic growth in the province ofBengkulu. If the government raised government spending by 1 billion dollars, it will be able to boost economic growth by 1.17% per year. While the effect of government spending on economic growth in the district/city showed that of a total of 10 districts cities in Bengkulu province, Rejang Lebong district and Bengkulu City which has the result that government spending and significant positive effect on economic growth in the region. North Bengkulu has a negative effect, while seven other districts have a positive outcome, but not significantly. Most districts in the province of Bengkulu categorized as new building is the result of the division after the implementation of regional autonomy. So in the short-term government spending is considered not able to stimulate activity sectors of the economy and spur economic growth in the area.Key Word: Government Spending, Economic Growth, Bengkulu Province

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