scholarly journals MENELISIK POTENSI PPN INDUSTRI HASIL TEMBAKAU MELALUI SINERGI DJP-DJBC PADA KEGIATAN JOINT PROGRAM

2021 ◽  
Vol 5 (2) ◽  
pp. 233-254
Author(s):  
Arief Budi Wardana ◽  
Aprifa Eling Mayuka
Keyword(s):  
Business Processes ◽  
Descriptive Analysis ◽  
Tax Compliance ◽  
Tobacco Products ◽  
Joint Program ◽  
Intersection Area ◽  
Tax Audit ◽  
Ministry Of Finance ◽  
Implementation Data ◽  
Depth Interviews

ABSTRACT: This study aims to identify the business processes of the Tobacco Products Industry for cigarettes as well as to review and evaluate the implementation of the Joint Program conducted by DJP-DJBC. Using a combination of semi-structured and in-depth interviews with participant of Joint Program along with descriptive analysis of implementation data, it produces empirical evidence that synergies between agencies can contribute more to tax revenues. Implications for the Ministry of Finance to maintain and expand the scope of positive synergies between agencies that have an intersection area to escalate nation's prosperity. Keywords: joint program, IHT cigarettes, tax compliance, tax audit, tax invoice ABSTRAK: Penelitian ini bertujuan untuk mengenali proses bisnis Industri Hasil Tembakau (IHT) rokok serta mengulas dan mengevaluasi pelaksanaan Joint Program DJP-DJBC pada industri tersebut. Penelitian ini menggunakan kombinasi wawancara kepada pelaku Joint Program DJP-DJBC beserta analisis deskriptif data implementasi, menghasilkan bukti empiris bahwa sinergi antarinstansi dapat memberikan kontribusi lebih terhadap penerimaan perpajakan. Implikasi bagi Kemenkeu untuk tetap mempertahankan sekaligus memperluas cakupan sinergi positif antarinstansi yang mempunyai irisan dalam ruang lingkup pekerjaan demi terwujudnya kemakmuran bangsa. Kata Kunci: joint program, IHT rokok, kepatuhan pajak, pemeriksaan pajak, faktur pajak

scholarly journals PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK YANG DIMODERASI OLEH INTENSITAS PEMERIKSAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA KUNINGAN

2018 ◽  
Vol 1 (01) ◽  
Author(s):  
Ida Soraya Dadang Suhendar
Keyword(s):  
Statistical Analysis ◽  
Descriptive Analysis ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Tax Revenue ◽  
Tax Revenues ◽  
Tax Audit ◽  
Study Population ◽  
Positive Effect ◽  
Descriptive Method

The purpose of this study was to illustrate the level of taxpayer compliance, the tax audit intensity, and the tax revenue as well as the influence of taxpayer compliance and tax audit intensity either simultaneously or partially on tax revenue, and the influence of the tax audit intensity of the interaction level of taxpayer compliance on tax revenue in the Tax Office Primary Kuningan. The hypothesis that the authors propose was the level of taxpayer compliance and tax audit intensity simultaneously affect the tax revenue, the level of taxpayer compliance a positive effect on tax revenue, tax audit intensity positive effect on tax revenue, tax audit intensity positive effect on the interaction level of taxpayer compliance on tax revenue. This research was conducted by using descriptive method verifikatif with quantitative approach. The study population was taxpayer compliance data, the realization of tax audits, and tax revenue to the Tax Office Primary Kuningan. Sampling using non probability sampling was purposive sampling technique in order to obtain samples of the data that taxpayer compliance, realization of tax audits, and tax revenue to the Tax Office Primary Kuningan for 5 years was from the year 2009 until the year 2013 in the form of data analysis tools description and analysis of statistical analysis through regression analysis moderating. Based on the results of the descriptive analysis showed that the Tax Office Primary Kuningan generally have high levels of tax compliance, tax audit intensity, and tax revenues were likely to increase each semester with an average of 15583.50 respectively SPT, 16017.4010 tens of millions of dollars, and 59.8960 tens of millions of dollars. Statistical analysis showed that the level of taxpayer compliance and tax audit intensity simultaneously and significantly influential to tax revenues, the level of taxpayer compliance was significantly positive effect on the increase in tax revenue, tax audit intensity was significantly positive effect on tax revenue, and the tax audit intensity significantly positive effect on the interaction level of taxpayer compliance on tax revenues.

scholarly journals Evaluasi Kepatuhan Pajak Berdasarkan Perilaku Data Keuangan dan Non Keuangan (Studi Kasus pada KPP Jakarta)

2021 ◽  
Vol 31 (1) ◽  
pp. 116
Author(s):  
Bayu Maulana Muhammad ◽  
Aruna Wirjolukito
Keyword(s):  
Single Case ◽  
Descriptive Analysis ◽  
Tax Compliance ◽  
Financial Data ◽  
Tax Revenue ◽  
Case Study Method ◽  
Compliance Behavior ◽  
Tax Audit ◽  
Perceived Behavior Control

The purpose of this research is to evaluate tax compliance based on the behavior of taxpayers' financial and non-financial data. This research is expected to be useful as material for evaluating the level of tax compliance of taxpayers. This study uses a case study method (single case) and uses a mixed method. Descriptive analysis is used to analyze data from the research object in the form of a single case unit analysis. The results of this study indicate the perceived behavior control of taxpayers that shows low tax compliance behavior. The combination of analysis of financial and non-financial data from taxpayers produces a useful evaluation in determining the level of tax compliance. Based on this, the low achievement of tax revenue realization and high tax audit performance is directly influenced by the low tax compliance behavior of taxpayers. Keywords: Tax Compliance; Behavior; Financial Data; Non-Financial Data.

ORGANIZATION OF INTERNAL CONTROL IN A REMOTE WORK ENVIRONMENT

2020 ◽  
Vol 3 (8) ◽  
pp. 73-79
Author(s):  
NGUYEN THI HA MY ◽  
Keyword(s):  
Control System ◽  
Work Environment ◽  
Internal Control ◽  
Business Processes ◽  
Rapid Development ◽  
Remote Work ◽  
Use Of Technology ◽  
Internal Control System ◽  
The Russian Federation ◽  
Ministry Of Finance

With the rapid development and widespread use of technology, business processes are being transformed. One of the consequences of the implementation of technologies into the business is the partial transition to remote work, which made it necessary to reflect the corresponding changes in the internal control system (IC). The article is devoted to the analysis of the main shortcomings identified during the transition to the remote mode, in response to which measures are proposed to adapt the IC to the conditions of remote work. Identifies the following areas for improvement of the internal control system. In response to the identified areas successful practical examples are analyzed and potential measures are proposed in the context of the elements identified in the COSO conceptual framework and methodological documents of the Ministry of Finance of the Russian Federation.

Moderating role of patriotism on sales tax compliance among Jordanian SMEs

2020 ◽  
Vol 13 (3) ◽  
pp. 389-415 ◽  
Author(s):  
Ahmad Farhan Alshira'h ◽  
Hijattulah Abdul-Jabbar
Keyword(s):  
Tax Compliance ◽  
Arab Countries ◽  
Moderating Effect ◽  
Theory And Practice ◽  
Sales Tax ◽  
Deterrence Theory ◽  
Content Type ◽  
Tax Rate ◽  
Tax Audit ◽  
The Impact

Purpose The purpose of this paper is to investigate the impact of tax audit, tax rate and tax penalty on sales tax compliance and examine the moderating effect of patriotism on the associations between tax audit, tax rate and tax penalty with sales tax compliance among Jordanian manufacturing small- and medium-sized enterprises (SMEs). Design/methodology/approach In this study, 660 questionnaires were distributed by using systematic random sampling to manufacturing SMEs in Jordan, after which a total of 385 useable questionnaires were deemed suitable for analysis. Partial least squares structural equation modelling (PLS-SEM) was used to validate the measurement model and structural model and the predictive relevance of the study’s model. Findings The findings showed that tax audit and tax penalty were positively associated with the level of sales tax compliance, whereas tax rate was insignificantly associated with sales tax compliance. They also demonstrated the moderating significant effect of patriotism on the relationship between tax penalty, tax audit and tax rate with sales tax compliance. Research limitations/implications Tax authorities and policymakers in developing majority societies in developing countries and in other Arab countries, especially in Jordan may use the results to focus their interest on the formulation of policies founded on the outcomes of the study to strengthen eligible SMEs to comply to further boost their sales collections. Originality/value This study extends the deterrence theory in the context of sales tax compliance by proposing the moderating effect of patriotism in the deterrence theory on sales tax compliance among SMEs. Moreover, the suitability for the use of PLS-SEM as a statistical tool in investigating the extended deterrence theory with patriotism as a moderating variable as well as its implications for theory and practice was also discussed.

scholarly journals Administration Of E-Invoicing Value Added Tax(Comparative Study between Indonesia and Australia)

2020 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Riki Tenardi ◽  
Titi Muswati Putranti
Keyword(s):  
Qualitative Method ◽  
Value Added ◽  
Digital Data ◽  
Technological Changes ◽  
Technology System ◽  
Australian State ◽  
The World ◽  
Directorate General ◽  
Ministry Of Finance ◽  
Depth Interviews

Technological changes in tax administration especially VAT have also changed the way tax authorities around the world implement e-invoice tax, one of which is Australia. The Ministry of Finance of the Directorate General of Tax (DGT) Indonesia responded to this in 2013 by creating a VAT administrative technology system called the Electronic Tax Invoice (e-Faktur). This study aims to determine the administration of Indonesian e-Faktur by looking at the Australian e-invoice as a benchmark and to find out the problems of e-Faktur in Indonesia after implementation. This research method is a qualitative method with techniques in the form of literature studies and in-depth interviews with informants. The results of this study are that the e-Faktur of the system in Indonesia is different from the understanding of the existing e-invoicing in the literature and the Australian state. Australian e-invoicing system neglects sending data in the form of digital data (PDF) and sending via email. E-Faktur was found to still have problems after its application such as access which was always problematic because of the network, the insecurity of VAT data, and the costs that still arise due to the application e-Faktur such as the still printing of documents and inefficiency. The conclusion from this study is that there are still fundamental differences between the administration of Indonesian and Australian e-invoice.

scholarly journals Kepatuhan dan Ketepatan Tenaga Medis dalam Pengisian Assessment Pre Dialisis di Klinik Hemodialisis Nitipuran Health Center

2020 ◽  
Vol 20 (1) ◽  
pp. 268
Author(s):  
Raditya Priambodo ◽  
Elsye Maria Rosa ◽  
Sri Sundari
Keyword(s):  
Quantitative Data ◽  
Descriptive Analysis ◽  
Medical Personnel ◽  
Research Subjects ◽  
Study Approach ◽  
Risk Of Falls ◽  
History Of ◽  
Key Indicators ◽  
Service Standards ◽  
Depth Interviews

Background: The National Hospital Accreditation Standards (SNARS) state that one of the key indicators in patient-focused service standards is patient assessment. The purpose of this study was to analyze the level of compliance and accuracy of medical personnel in pre dialysis assessments at NHC. Subjects and Method: This study uses a mixed method with the Cohort Study approach. Research subjects were medical records for quantitative data and doctors, nurses and head nurses for qualitative data. Quantitative data analysis with descriptive analysis, and qualitative analysis with in-depth interviews. Result: The level of compliance and accuracy of medical personnel in filling the pre dialysis assessment at the Nitipuran Hemodialysis Clinic is not quite good. The implementation of pre dialysis assessment at the NHC includes physical status, medical history, history of drug allergy, assessment of pain, risk of falls, and educational needs. Constraints include time constraints, assessments are filled in immediately without checking in detailly, there are gaps in the hourly monitoring records. Conclusion: compliance and accuracy of medical personnel in filling out assessments must be improved.

scholarly journals Oyster Cultivation Betting on Foreign Workers: A Study of Indonesian Workers in Hiroshima

IZUMI ◽  
2021 ◽  
Vol 10 (1) ◽  
pp. 131-142
Author(s):  
Muhammad Reza Rustam
Keyword(s):  
Developing Countries ◽  
Migrant Workers ◽  
Middle Eastern ◽  
Descriptive Analysis ◽  
The Philippines ◽  
Foreign Workers ◽  
Hiroshima Prefecture ◽  
Japanese Youth ◽  
Depth Interviews ◽  
Oyster Cultivation

One of the reasons foreign workers are looking for jobs abroad is that there are not enough jobs in their home countries. Indonesia is one of the countries that send migrant workers to more developed Asian and Middle Eastern countries. The increasingly rapid flow of globalization in the world goes together with the need for new workers to fill the industry, especially in Japan. This condition has forced Japan to open doors for foreign workers from developing countries to satisfy demand. These workers usually come from developing countries, such as Indonesia, Vietnam, China, the Philippines, and others. In general, they occupy the less desirable working positions over Japanese youth, the so-called 3D work (dirty, dangerous, and demanding). Therefore, the current dynamics of these migrant workers' life in Japan becomes an exciting subject to comprehend, especially for the Indonesian migrant workers. This study aims to determine the dynamics of Indonesian worker's life while working in the Japanese fisheries sector. In particular, the study looks at those who work in oyster cultivation in Hiroshima prefecture. This research was carried out using descriptive analysis methods and field study with in-depth interviews conducted from 2016-2018. The interviews performed in this study were structured to find answers for the following questions: What problems do the workers face while living in Japan? What kind of processes did they go through before coming to Japan? While working in the Japanese fishing industry, how was their life as a Muslim minority?

scholarly journals ANALISIS PENDAPATAN DAN PERSEPSI PETANI TERHADAP KEMITRAAN USAHA KAMPUNG KUCAI DI KABUPATEN BLITAR

2021 ◽  
Vol 15 (2) ◽  
pp. 58-67
Author(s):  
Lintar Brillian Pintakami ◽  
Eko Wahyu Budiman
Keyword(s):  
Sampling Method ◽  
Financial Institution ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Women Farmers ◽  
Structured Interviews ◽  
Partnership Agreement ◽  
Depth Interviews

This study aims to describe the agribusiness partnership process that takes place in Kampung Kucai, analyze the income of chives farming, and the perception of chives farmers on the partnership process in Garum District, Blitar Regency. This research uses a qualitative approach in the form of a case study. Informants in this study were partner chives farmers in Kampung Kucai. Determination of the sample of plasma partner farmers was carried out by purposive sampling method. Informants were selected based on secondary data from the core and information from farmers. So the sample used for Kucai Mitra farmers is 20 people. In addition, there are also 5 key informants. The methods of data collection carried out in this study are of several types, namely structured interviews, in-depth interviews, participatory observations, and documentation. The data analysis method used in this researchis descriptive analysis,  income analysis, and Likert analysis. The results showed that the type of partnership between the Financial Institution "Bank BRI" and the partner chives farmers was classified as a nucleus-plasma partnership pattern. In the mechanism of the partnership pattern of the Financial Institution "BRI Bank" with the Kucai Farmer Group, it is carried out based on a partnership agreement. The agreement letter contains the identities of the two partnering parties and the rules given by "Bank BRI" as well as the location or planting area. The total income from chives farming is Rp. 242,000, -. The income of chives farming can be taken by women farmers once a month at the monthly member meeting in the Women Farmers Group or can be saved in advance. If they are saved, usually the women farmers in the research location will take the income before the Eid al-Fitr. The perception of partner chives farmers on the planning of partnership implementation is 80% or very good, the perception of partner chives farmers on the partnership process is 78% or quite good, and the perception of the evaluation of the partnership is very good with 85% results. So that the results of the Likert analysis on the average perception of partner chives farmers on the partnership process with financial institutions "Bank BRI" have a very good category with a percentage of 80% where the total score is 483.

scholarly journals PENANGGULANGAN KEMISKINAN DI SEKTOR PERTANIAN: KASUS PADA PROGRAM BEKERJA

2021 ◽  
Vol 19 (2) ◽  
pp. 109
Author(s):  
Endro Gunawan ◽  
Bambang Irawan
Keyword(s):  
Poverty Reduction ◽  
Agricultural Sector ◽  
Laying Hens ◽  
Descriptive Analysis ◽  
Primary Data ◽  
Qualitative Descriptive ◽  
Agricultural Business ◽  
Plantation Crops ◽  
Depth Interviews

<p class="A04-abstrak3"><span lang="EN-US">In order to reduce poverty in the agricultural sector, the Ministry of Agriculture implements the BEKERJA program, which is  an effort to empower poor farmers in farming multi-commodities, including laying hens, vegetables, fruit and plantation crops. The objective of this study is to understand the role of the program on increasing farmers' income and reducing poverty. This research was conducted in 11 provinces covering 38 districts which were the location of the BEKERJA program in 2018 and 2019. The data used were primary data collected through in-depth  interviews of farmers participating in the program. The results of quantitative and qualitative descriptive analysis concluded that the program was quite successful in enhancing agricultural business activities among poor farmers, but it had not been able to increase farmers' income significantly. The number of poor farmers participating in the program only decreased by 1.48%. There are many challenges faced in empowering poor farmers, and therefore a strong commitment is needed to reduce poverty in the agricultural sector. To increase the effectiveness of these poverty reduction efforts, the empowerment of poor farmers in the future should be carried out as the following: (1) commodities developed are focused on the  laying hens and vegetables farming, (2) farmers empowerment and  provision of agricultural facilities should be continued  at least until the farming activities is financially profitable, (3)  technical guidance for cultivation should be strengthen, (4) beneficiaries of the program should be  prioritized to  young farmers, and (5) development a special program that is focussed for the poor farmers.</span></p>

scholarly journals ANALYSIS OF SHARIA MARKETING CONSTRAINTS IN INDONESIA

2019 ◽  
Vol 8 (2) ◽  
Author(s):  
B. Basrowi ◽  
Reza Ronaldo
Keyword(s):  
Data Analysis ◽  
Descriptive Analysis ◽  
Internal Marketing ◽  
External Constraints ◽  
Ministry Of Finance ◽  
The Government ◽  
Descriptive Method

The purpose of this study is to theoretically examine the various constraints of sharia marketing in Indonesia in the general sector, banking, and insurance. The method used is a descriptive method by studying literature and realistic phenomena that develop in Indonesia. Data analysis was performed using four stages of descriptive analysis. Based on the results of the study, it can be concluded that the marketing constraints in Indonesia can be classified into two major typologies, namely the constraints of Muslim internal marketing itself (micro) and from the outside (macro). Constraints from within can be overcome by increasing the capacity of all Islamic resources owned. Meanwhile, external constraints are overcome by suggesting to the government, the Ministry of Finance, BI, and the FSA to always increase its support for the Islamic economy in the form of regulations and other support.==============================================================================================Analisis Hambatan Marketing Syariah di Indonesia. Tujuan dari penelitian ini adalah untuk menguji secara teoritis berbagai kendala pemasaran syariah di Indonesia di sektor umum, perbankan dan asuransi. Metode yang digunakan adalah metode deskriptif dengan mempelajari literatur dan fenomena realistis yang berkembang di Indonesia. Analisis data dilakukan dengan menggunakan empat tahap analisis deskriptif. Berdasarkan hasil penelitian, dapat disimpulkan bahwa kendala pemasaran di Indonesia dapat diklasifikasikan menjadi dua tipologi utama, yaitu kendala pemasaran internal Muslim itu sendiri (mikro) dan dari luar (makro). Kendala dari dalam dapat diatasi dengan meningkatkan kapasitas semua sumber daya Islam yang dimiliki. Sementara itu, kendala eksternal diatasi dengan menyarankan kepada pemerintah, Kementerian Keuangan, BI, dan FSA untuk selalu meningkatkan dukungannya bagi ekonomi Islam dalam bentuk regulasi dan dukungan lainnya.

Sign in / Sign up

Export Citation Format

Share Document