scholarly journals PENTINGNYA PENGETAHUAN PAJAK DAN SOSIALISASI PAJAK KEPADA CALON WAJIB PAJAK MASA DEPAN

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Yohanes Mardinata Rusli ◽  
Piter Nainggolan
Keyword(s):  
Academic Community ◽  
State Budget ◽  
State Revenue ◽  
The North ◽  
Compliance Level ◽  
Tax Returns ◽  
Directorate General ◽  
The Media ◽  
Ministry Of Finance ◽  
The Republic

<p><em>Tax</em><em>ation</em><em> is the most important state revenue. This can be seen in the posture of the 2020 and 2021 RAPBN (</em><em>Drafted</em><em> </em><em>State Revenue and Expenditure Budget), where in the 2020 State Budget the state revenue is 2,233.2 trillion and 1,865.7, which is equivalent to 83.53%, which is the target of domestic revenue which is comes from taxation sector revenues. Only 16.47% of the targeted state revenue comes from non-tax revenues. Therefore, the importance of taxation is introduced and socialized early on by the taxation authority in Indonesia, namely The Directorate General of </em><em>Taxes</em><em>, Finance Ministry of the Republic Of Indonesia (DGT, Ministry Of  Finance, RI). This is mandatory because there are still many general public as taxpayers who still do not have awareness of the importance of this taxation. From the data in the 2019 Annual Report of the DGT of the Ministry Of Finance of the Republic of Indonesia, It can be seen that the ratio of  of taxpayer compliance in Indonesia to compliance in the submission of tax returns (SPT ) Annual Tax in 2019 for Individual Taxpayers (WPOP) the compliance ratio of both employees and non-employees is 73.23% and 75.93%, this figure is still far from the maximum compliance level of Individual Taxpayers to be achieved by Government. Therefore, real action is needed from the Directorate General of Taxes, Finance Ministry of The Republic Of Indonesia (DGT, Finance Ministry of The Republic Of Indonesia) to carry out tax counseling activities in collaboration with the academic community Which Is included in the strategic planning of the  DGT of Finance Ministry of The Republic Of Indonesia in 2019, namely theme Of increasing tax knowledge and  skills where the target is future taxpayers are students who are in high school (SMU). This activity has been carried out by the DGT of Finance Ministry of Republic Of Indonesia in collaboration with several educational institutions, both schools and universities, of which in 2019 there were 1,092 prospective taxpayers (Class X-XII SMA). Therefore, Bunda Mulia University as one of the higher education institutions that has a Tax Center and cooperates and is under Guidance of tthe DGT of Finance Ministry of Republic Of Indonesia, in this case the North Jakarta Regional Tax Office, participates in supporting outreach activities carried out by the  DGT of Finance Ministry of Republic Of Indonesia by conducting Community Service activities. . This PKM activity was carried out for class XI students at </em><em>SMK </em><em>Budi Asih</em><em> and class XII</em><em> </em><em>students at SMK Dharmasava with </em><em>online through the media google meeting (G-meet) on February 15, 2021, considering that the current COVID-19 pandemic condition in Indonesia and the world makes PKM activities impossible. done face to face. Furthermore, as many as 53 PKM participants who were individuals who attended SMK Budi Asih, participated in this PKM activity. As for after the PKM activity was held, the authors hope that all individuals who attend SMK Budi Asih can better understand the importance of tax knowledge and tax socialization to ensure that these students, who are prospective future taxpayers, can become obedient taxpayers, so that revenue from the taxation sector which is the main state revenue can be met with the target of state revenue.</em></p>

scholarly journals ANALYSIS OF IMPLEMENTATION OF SERVICE TO TAX MANDATORY IN PRATAMA TAX SERVICE OFFICE

2020 ◽  
Vol 1 (1) ◽  
pp. 11-28
Author(s):  
Agus Bandiyono ◽  
Rama Daneshwara
Keyword(s):  
Director General ◽  
Regional Office ◽  
The North ◽  
Pilot Model ◽  
Library Research ◽  
Excellent Service ◽  
Directorate General ◽  
Document Collection ◽  
Ministry Of Finance ◽  
The Republic

This research aims to analyze the implementation of the service STO Jakarta Kelapa Gading according to the Circular of the Director-General of Tax No. SE - 84 / PJ / 2011 and SE - 09 / PJ / 2013, and within six components of the assessment Pilot KPP. The research method used to obtain and analyze data that can support this writing is a qualitative method through interviews and document collection through library research. The implementation of excellent service is an obligation of the KPP as a public service provider. To carry out performance evaluations and give awards to offices that have performed excellent service according to existing regulations, an assessment was held to obtain a pilot KPP title held by the Ministry of Finance Assessment Team. This assessment is regulated in Decree of the Minister of Finance of the Republic of Indonesia Number 128 / KMK.01 / 2013 concerning Guidelines for Evaluation of Pilot Service Offices in the Ministry of Finance and Decree of the Director-General of Tax Number KEP-161 / PJ / 2015 concerning Guidelines for Evaluation of Pilot Services Offices at Regional Office Level Directorate General of Taxes. Jakarta Kelapa Gading KPP is the first KPP Pilot Model in the North Jakarta area. Therefore following the implementation of existing services so that the KPP can get a pilot KPP title.

scholarly journals Political clientelism in Serbian media - the case of the Tanjug news agency

Sociologija ◽  
2021 ◽  
Vol 63 (1) ◽  
pp. 72-95
Author(s):  
Smiljana Milinkov ◽  
Dinko Gruhonjic
Keyword(s):  
Legal Status ◽  
The State ◽  
State Agency ◽  
State Budget ◽  
News Agency ◽  
The Media ◽  
Media Work ◽  
The Republic ◽  
Research Show ◽  
Political Clientelism

The paper problematizes the presence of political clientelism in the media in the Republic of Serbia. The aim of this research is to point out the examples of establishing mechanisms of clientelistic practice in the media, using the News agency Tanjug as an example. Three analytical categories, which are relevant for perceiving the problem of clientelism, have been included: regulatory framework, financial allocations from the state budget and the reporting of the news agency Tanjug. The results of the research show that the illegal functioning, the unsolved ownership issue, non-transparent financing and unprofessional reporting are characteristics of the media work of Tanjug agency. According to the law, the former state agency was scheduled to stop work by the end of 2015. However, Tanjug still, with unclear legal status and significant financial help from the state, publishes information, some of which were proven to be disinformation. The analysis of examples of unobjective and unprofessional reporting points out to the ignoring of public interest, in order to satisfy the particular interest of the governing political structure, which financially makes Tanjug?s functioning possible, in an illegal manner. This case represents a closed circle of interrelationships on the relation politics-economy-media, through which clientelism is defined, using quid pro quo practice.

scholarly journals Pengaruh pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus terhadap belanja modal pada kabupaten/kota di Provinsi Jambi

2019 ◽  
Vol 14 (1) ◽  
pp. 27-36
Author(s):  
Venny Tria Vanesha ◽  
Selamet Rahmadi ◽  
Parmadi Parmadi
Keyword(s):  
Panel Data ◽  
Regression Models ◽  
Capital Expenditure ◽  
Panel Data Regression ◽  
Data Regression ◽  
Directorate General ◽  
Fiscal Balance ◽  
Ministry Of Finance ◽  
The Republic

This study aims to analyze the development of Local Own-Source Revenue (PAD), General Allocation Fund (DAU), Spesific Allocation Fund (DAK), and capital expenditure as well as the influence of PAD, DAU and DAK on capital expenditure in districts/cities in Jambi Province. Data is sourced from the Directorate-General of Regional Fiscal Balance, the Ministry of Finance of the Republic of Indonesia. Data were analyzed using panel data regression models. The results of the study found that simultaneously PAD, DAU, DAK had a significant effect on capital expenditure. However, only partially the DAU influences the capital expenditure of districts/ cities in Jambi Province.

scholarly journals PENGARUH POTENSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DAN KAPASITAS FISKAL DI KABUPATEN/KOTA DI JAWA BARAT

2018 ◽  
Vol 4 (2) ◽  
pp. 1249-1262
Author(s):  
LISNA LISNAWATI
Keyword(s):  
Research Method ◽  
Bivariate Analysis ◽  
Fiscal Capacity ◽  
Descriptive Research ◽  
Local Taxes ◽  
Directorate General ◽  
Ministry Of Finance ◽  
The Republic ◽  
Financial Balance ◽  
Simple Regression

This study aims to analyze the effect of Regional Tax Potential on Regional Original Revenue and Fiscal Capacity in Districts / Cities in West Java in 2012 to 2016. The data used in this study was obtained from the Local Tax Target Report, Budget Realization Report and Fiscal Capacity Index (IKF ) from 2012 to 2016 issued by the Directorate General of Financial Balance (DGT) of the Ministry of Finance of the Republic of Indonesia. The research method used in this study is a descriptive research method that uses a quantitative analysis approach. The purpose of this descriptive research is to make a description of the facts, nature, relationships, and influences between the phenomena investigated. The research instrument used is Simple Regression, which is one method of bivariate analysis. The results of the study and hypothesis testing showed that the Potential of Local Taxes had a significant effect on Regional Original Revenue and that the Potential of Regional Taxes did not significantly influence Fiscal Capacity.

scholarly journals ANALISIS SISTEM PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN KARYAWAN DI KANTOR KESYHABANDARAN DAN OTORITAS PELABUHAN KELAS I BITUNG

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Nosevira H. K. Rumondor ◽  
Lintje Kalangi ◽  
Dhullo Afandy
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Qualitative Method ◽  
The State ◽  
Director General ◽  
State Budget ◽  
Directorate General ◽  
Ministry Of Finance ◽  
Permanent Employees ◽  
Descriptive Qualitative

Income tax article 21 is the tax applicable for employee. The income of the employee is subject to withholding of Income Tax Article 21, for the company is authorized to withhold the employee’s income. The purpose of this study is to analyze whether the system of calculation and reporting Income Tax Article 21 has been in accordance with the taxation law and regulation. The research method used is descriptive qualitative method. The results obtained are based on the provision of Object of Income Ta Article 21 according to DGT Regulation PER-16 / PJ / 2016, there is still object of Income Tax Article 21 which has not been collected by the Office of Kesyahbandaran dan Otoritas Pelabuhan Kelas 1 Bitung. In terms of calculations are in accordance with the the Regulation of the Director General of Tax No. PER-16 / PJ? 2016. For the calculation of  final Income Tax Article 21 are based on Ministry of Finance (MoC) Decree PMK 262 in 2010 for the calculation of Article 21 tax for permanent employees who become the burden state budget. In terms of reporting of Periodic Tax Return, conducted by the State Treasury Office (KPN) through e-filling application on the website of the Directorate General of Taxes and has been in accordance with applicable provisions.Keywords : Income Tax Article 21, employee

scholarly journals Pengaruh Dana Perimbangan dan Kemandirian Keuangan Daerah terhadap Kesejahteraan Masyarakat pada Kabupaten dan Kota di Jawa Barat Tahun 2011 – 2014

2018 ◽  
Vol 20 (1) ◽  
pp. 51
Author(s):  
Nugraha Nugraha ◽  
Tia Amelia
Keyword(s):  
Data Collection ◽  
Human Development Index ◽  
Financial Data ◽  
Public Welfare ◽  
Intergovernmental Transfers ◽  
Central Agency ◽  
Directorate General ◽  
Fiscal Balance ◽  
Ministry Of Finance ◽  
The Republic

The purpose of this study is to determine the effect of intergovernmental transfers fund and the region's autonomy in financing public welfare at local government (municipal and districts) in West Java. This research employs survey with verification approach, and documentation as data collection techniques. Financial data is taken from the report of the budget realization published by the Directorate General of Fiscal Balance (DJPK), the Ministry of Finance of the Republic of Indonesia. The the data of public welfare is taken from the report of human development index (HDI) published by the central agency statistics (BPS) in 2011-2014. The results show that increasing the amount of intergovernmental transfers fund and the level of the region's autonomy in finance have impacts in improving the HDI as a measurement of public welfare

scholarly journals The Impact of the COVID-19 Pandemic on the Compliance Level of Annual SPT Reporting for Individual Taxpayers at the Pondok Aren Tax Service Office, South Tangerang City

2021 ◽  
Vol 2 (4) ◽  
pp. 304-312
Author(s):  
Ambarwati Ambarwati ◽  
Indra Sumarna Sobari ◽  
Rudi Kristanto
Keyword(s):  
Significant Decline ◽  
Tax Revenue ◽  
Tax Rates ◽  
Compliance Level ◽  
Principle Of Justice ◽  
Directorate General ◽  
Data Source ◽  
Ministry Of Finance ◽  
The Government ◽  
The Impact

Indonesia has recorded a total of 1,626,812 positive cases of covid 19, 44,172 people died, recovered 1,481,449 people (last update: April 22, 2021; data source www.Covid19.go.id). The outbreak of the coronavirus or Covid-19 that hit the whole world, Indonesia was also affected by changes in the economy becoming unstable, causing the wheels of business to be hampered or even some have stopped their activities for the next few days. The impact experienced by all taxpayers throughout the country is affected, at least it is enough to make activities in this country not conducive. The decline in the level of the Indonesian economy experienced a very significant decline. The government's policy in fighting this epidemic must be supported from all aspects and levels of society, in line with the government's policy of the Directorate General of Taxes (DGT) of the Ministry of Finance providing relaxation in the form of simplifying the submission of documents for completing annual notification letters or SPT, in conditions of the Covid-19 pandemic This relaxation is provided for corporate taxpayers and individual taxpayers. The low tax revenue due to the impact of the Covid-19 pandemic is a consequence that the government must accept. This study is to find out whether there is an influence on understanding tax regulations, the method used in this study uses a quantitative method based on tax rates and the principle of justice on mandatory compliance, the impact of the Covid 19 Pandemic disaster on the level of compliance with the annual SPT reporting of individual and corporate taxpayers. The Utilization of Information Technology significantly affects taxpayer compliance.

scholarly journals Memory of the Caucasian War in Monuments on the Territory of the Republic of Adygea

2020 ◽  
pp. 109-112
Author(s):  
Maryana Adamovna Malish
Keyword(s):  
Historical Memory ◽  
Public Organizations ◽  
North Caucasus ◽  
The Past ◽  
The North ◽  
The People ◽  
The Media ◽  
The Republic

The paper raises the problem of preserving the his-torical memory of the Caucasian War. The author examines the contribution of long-term republican target programs in the development of the region and the education of youth. It is said about the ap-pearance of traditions associated with monuments dedicated to the memory of this war in Adygea. The paper analyzes the attitude of state authorities and public organizations to the establishment of monu-ments of this type. A brief description of the monu-ments to the victims of the Caucasian War is given. It was revealed that the first initiator of their estab-lishment in the North Caucasus, in particular in Adygea, is the International Circassian Association. The role of the media in the study and dissemination of information about the monuments of the region is indicated. It is concluded that memorials testify-ing to the tragic events of the Caucasian War are symbols of historical memory and reflect the atti-tude of the people to the past.

scholarly journals Investigating Public Hesitation In Paying Taxes

2021 ◽  
Vol 8 (1) ◽  
pp. 105-116
Author(s):  
Lenny Krisnawati
Keyword(s):  
Sampling Technique ◽  
Document Analysis ◽  
Qualitative Approach ◽  
State Budget ◽  
Limited Ability ◽  
Tax Returns ◽  
Directorate General ◽  
Approach Method ◽  
Tax Payments ◽  
Depth Interviews

Taxes are the biggest contributor to the state budget portion, but unfortunately the level of publicawareness in paying taxes is still very low. The purpose of this study is to investigate the causesof public hesitation in reporting the Annual Tax Return (SPT) and making tax payments, especiallyfor non-employee taxpayers at KPP Pratama Denpasar Timur (Denpasar Timur Tax Office). Thisresearch uses a qualitative approach method with purposive sampling technique. The location ofthis research is at Denpasar Timur Tax Office. The reason for choosing this location is because theDenpasar Timur Tax Office is located in the center of Denpasar city which has a large number oftaxpayers with various business classifications, and for the tax year 2018 to 2020 there has been asignificant decrease in the number of annual tax returns and tax payments from previous years.Data collection was carried out by in-depth interviews and through virtual interviews, observationsand document analysis. The interviewees in this study were non-employee individual taxpayerswho were registered at KPP Pratama Denpasar Timur with the criteria of obeying the payment andreporting of Annual SPT, often late in making payments and reporting of Annual SPT, andtaxpayers with the criteria of never making payments and reporting the Annual SPT. From theresearch results, data shows that public doubts in paying taxes are influenced by the absence ofdirect remuneration received by taxpayers, the covid-19 pandemic that paralyzed most of thecommunity's economy, limited knowledge and understanding of taxation and the limited ability oftaxpayers to utilize online facilities which has been provided by the Directorate General of Taxes

scholarly journals IPTEKS PENGENDALIAN INTERNAL TERHADAP PEREKAMAN SURAT PEMBERITAHUAN TAHUNAN (SPT) PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Nabilah N.R. Amin ◽  
Lady Diana Latjandu
Keyword(s):  
Risk Assessment ◽  
Internal Control ◽  
Internal Controls ◽  
Main Task ◽  
Control Environment ◽  
Tax Returns ◽  
Directorate General ◽  
Information And Communication ◽  
Control Procedures ◽  
Ministry Of Finance

KPP Pratama Manado is a tax administration agency in the Manado area under the auspices of the Indonesian Ministry of Finance. The main task of KPP Pratama Manado is to carry out the main duties of the Directorate General of Taxes in collecting State revenues from the Taxation sector. To achieve the best service, recording annual notification letters (SPT) on taxpayers is one of the important roles in reporting, receiving or deduction. This study aims to determine the internal control of SPT recording at KPP Pratama Manado. Internal controls will run according to regulations if implementing COSO internal controls, including the control environment, risk assessment, control activities, information and communication, and monitoring. The results of the study indicate that the ability of KPP Pratama Manado in processing and recording Annual Tax Returns is quite effective, but delays in reporting will often occur.Keywords: Tax, SPT, recording, internal control, procedures

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