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 Pengaruh Persepsi Wajib Pajak atas Penerapan E-Filing dan Persepsi Wajib Pajak atas Kualitas Sistem E-Filing Terhadap Kepatuhan Pajak

2019 ◽  
Vol 3 (1) ◽  
pp. 208-216
Author(s):  
Anisa Widya Larasati ◽  
Dyah Probowulan ◽  
Achmad Syahfrudin
Keyword(s):  
Real Time ◽  
Quantitative Methods ◽  
Annual Report ◽  
Tax Compliance ◽  
Primary Data ◽  
System Quality ◽  
Filing System ◽  
Directorate General

E-Filing is a system for the achievement of annual report letters (SPT) which is done online and in real time to the Directorate General of Taxes through the official website of the Directorate General of Taxes. This study aims to examine the effect of perceptions of taxpayers on the application of E-filing and perceptions of taxpayers on the quality of e-filing systems for tax compliance in the Jember Pratama KPP case study. This research uses quantitative methods. The number of samples used is 100 taxpayers who use the e-Filing system. The data used in this study are primary data in the form of questionnaires distributed to taxpayer respondents. The results in this study indicate that taxpayer perceptions affect tax compliance and the quality of the e-Filing system has no effect on tax compliance. Keywords: E-Filling, Perception, E-Filing System Quality, Complaints

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 Tax E-Filing System Acceptance Level on the Taxation Compliance: An Application of the UTAUT Approach

The Winners ◽  
2019 ◽  
Vol 20 (1) ◽  
pp. 33
Author(s):  
Natasya Natasya ◽  
Elia Madatu Tandililing ◽  
Michael Angelus ◽  
Kevin Kevin
Keyword(s):  
Tax Compliance ◽  
Research Approach ◽  
Time Saving ◽  
Acceptance Level ◽  
Performance Expectancy ◽  
Filing System ◽  
Effort Expectancy ◽  
Directorate General ◽  
System Acceptance ◽  
The Individual

This research aimed to analyze the acceptance level of the tax e-filing system on the tax compliance of the individual taxpayer. UTAUT had underpinned this research that consisted of the aspects of Performance Expectancy (PE), Effort Expectancy (EE), Social Influence  (SI), and Facilitating Condition (FC). These factors were expected to trigger the taxpayer attitude which will be impact on their behavioral intention. Using a qualitative research approach, an interview with 16 individual taxpayers with certain criteria was conducted. The interview questions were derived from the UTAUT aspects. Moreover, all interview scripts segmented into three distinct classifications; age, gender, and occupation. The interview data were analyzed using Nvivo 12. The result shows that tax e-filing system is effective to stimulate the commitment of the participant, not only to use the system regularly and to report their tax return but also to fulfill their tax obligation voluntarily. The e-filing system increases participant productivity because it offers cost reduction and time-saving. Furthermore, it is easy to understand and effortless to use. However, SI has less impact on the participant' decision to use tax e-filing system since it is mandatory in accordance with the tax regulation. Regarding the FC, it is sufficient to develop people interest in using the e-filing system. This result could be a beneficial source for the Directorate General of Taxes to evaluate the e-filing implementation and for Indonesia citizen to actively involved

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 Positive Effect of Electroacupuncture Treatment on Gut Motility in Constipated Mice Is Related to Rebalancing the Gut Microbiota

2021 ◽  
Vol 2021 ◽  
pp. 1-13
Author(s):  
Mingmin Xu ◽  
Lu Wang ◽  
Yu Guo ◽  
Wei Zhang ◽  
Ying Chen ◽  
...  
Keyword(s):  
Gut Microbiota ◽  
Structural Changes ◽  
Functional Constipation ◽  
Therapeutic Modality ◽  
Functional Bowel Disorder ◽  
Intestinal Dysbiosis ◽  
The Individual ◽  
Positive Effect ◽  
Electroacupuncture Treatment

Functional constipation (FC) is a common and often recurrent functional bowel disorder that seriously affects the quality of life of affected individuals and incurs a significant economic burden on both the individual and society. There is accumulating evidence that intestinal dysbiosis contributes to constipation and that rebalancing the gut microbiota may be a novel therapeutic modality for FC. Electroacupuncture (EA) has been shown to restore the gut microbiota to normal levels in a variety of diseases. Additionally, several high-quality clinical studies have confirmed that EA is an effective, sustained, and safe treatment for FC. However, whether the effects of EA are secondary to changes in the gut microbiota and how EA modulates intestinal dysbiosis induced by constipation are unknown. Therefore, here, we focused on the potential regulatory mechanisms of EA on diphenoxylate-induced constipation in mice by analyzing structural changes in the gut microbiota. Our results showed that EA treatment effectively rebalanced the gut microbiota of constipated mice, mainly by decreasing the Firmicutes/Bacteroidetes ratio, which may represent one way in which EA promotes gastrointestinal motility and alleviates constipation. Our findings lay the foundation for further mechanistic and clinical research into the application of EA in patients with FC.

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 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 Kualitas Pelayanan Fiskus, Dimensi Keadilan, Kesadaran Wajib Pajak dan Kepatuhan Wajib Pajak Orang Pribadi

2018 ◽  
Vol 5 (02) ◽  
pp. 201-212
Author(s):  
Pipit Awwalina Farihin Yadinta ◽  
Suratno Suratno ◽  
J.M.V Mulyadi
Keyword(s):  
Sampling Method ◽  
Tax Compliance ◽  
Jel Classification ◽  
Primary Data ◽  
Collection Method ◽  
Analysis Techniques ◽  
Analysis Technique ◽  
Questionnaire Method ◽  
Positive Effect

ABSTRACT This study aims to test and analyze empirically the effect of tax authority service quality, justice dimensions and taxpayer awareness on individual tax compliance. A common problem in this study is that the level of mandatory compliance in Tax Service Office in Depok has fluctuated every year. The population in this study is an individual taxpayer in Tax Service Office Depok. Until the end of 2015 there were 241,518 active taxpayers. Sampling is done by proportional sampling method. The number of samples is determined by 110 people. The primary data collection method used is the questionnaire method. The data analysis technique used in this study is multiple regression analysis techniques. Based on the results of the analysis conducted, evidence was obtained that the quality of service of the tax authorities, the dimensions of justice and awareness of taxpayers had a significant positive effect on individual tax compliance. ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris pengaruh kualitas pelayanan fiskus, dimensi keadilan dan kesadaran wajib pajak terhadap kepatuhan pajak orang pribadi. Permasalahan umum dalam penelitian ini adalah tingkat kepatuhan wajib di KPP Depok mengalami fluktuatif naik turun setiap tahunnya. Populasi dalam penelitian ini adalah para wajib pajak orang pribadi yang ada di KPP Depok. Sampai dengan akhir tahun 2015 tercatat sebanyak 241.518 wajib pajak aktif. Pengambilan sampel dilakukan dengan metode proportional sampling. Jumlah sampel ditentukan 110 orang. Metode pengumpulan data primer yang dipakai adalah dengan metode angket. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda. Berdasarkan hasil analisis yang dilakukan diperoleh bukti bahwa kualitas pelayanan fiskus, dimensi keadilan dan kesadaran wajib pajak memiliki pengaruh positif yang signifikan terhadap kepatuhan pajak orang pribadi. JEL Classification: H24, H21

scholarly journals REALITAS PENATAUSAHAAN PIUTANG PAJAK PEMERINTAH

2021 ◽  
Vol 6 (2) ◽  
pp. 139-158
Author(s):  
Dian Pratiwi ◽  
Dwi Martani
Keyword(s):  
Data Exchange ◽  
Qualitative Method ◽  
Business Processes ◽  
Analysis Data ◽  
Units Of Analysis ◽  
Directorate General ◽  
The Republic ◽  
Tax Court ◽  
Multiple Units

The Audit Board of the Republic of Indonesia (BPK) had findings on tax receivables in the last seven years, indicate that the DGT has not managed tax receivables properly. This study aims to analyze problems in the administration of tax receivables at DGT, benchmarking with other countries, and provide suggestions to solve these problems. This study uses a qualitative method with case studies at the DGT and some other tax authorities as multiple units of analysis. Data collection are carried out through interviews and documentation. The results show several problems in the administration of tax receivables at DGT that lead to the system, Taxpayer Account application, regulation, human resource, and exchange of information. Some suggested solutions to solve these problems are integrating existing systems in DGT, developing Taxpayer Accounts, improving the quality of human resources and conducting regular supervision, revised PER-08/PJ./2009 and affirming rules for DGT's recurring business processes, and building a data exchange system between the DGT and the Tax Court as well as the DGT and Directorate General of the Treasury

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