scholarly journals PENERAPAN REFORMASI KEHUMASAN DAN IMPLIKASINYA TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM PELAPORAN SPT TAHUNAN SECARA E-FILING

2021 ◽  
Vol 2 (2) ◽  
pp. 103-111
Author(s):  
Lufti Puji Setiadi ◽  
Agus Bandiyono
Keyword(s):  
Qualitative Methods ◽  
Document Analysis ◽  
Tax Administration ◽  
Literature Study ◽  
Research Supervision ◽  
Directorate General ◽  
Tax Education ◽  
Administrative Sanctions

Taxation education is one of the duties of the Directorate General of Taxes as the tax administrator in Indonesia. The General Elucidation of Law Number 6 of 1983 concerning General Provisions and Tax Procedures as amended several times, most recently by UU Number 16 of 2009 states that tax administration duties include guidance, research, supervision and application of administrative sanctions. This study uses a descriptive type of research that compares the efiling of the annual tax return of personal taxpayers and the realization of tax education in 2018-2019. This research uses qualitative methods. The data used are interviews, document analysis, and literature study. Based on the results of the study, it was found that the contribution of the realization of tax education was directly proportional to the annual tax return of individual taxpayers for that year. To increase the annual tax return, the Bengkulu and Lampung Regional Tax Office made a new breakthrough and adjusted direct and indirect tax education. This is expected to help taxpayers understand the importance of taxation for the nation's development and increase taxpayer compliance.   Penyuluhan perpajakan merupakan salah satu tugas Direktorat Jenderal Pajak selaku administratur perpajakan di Indonesia. Penjelasan Umum Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang Nomor 16 Tahun 2009  menyatakan bahwa tugas administrasi perpajakan meliputi pembinaan, penelitian, pengawasan dan penerapan sanksi administrasi. Penelitian ini menggunakan jenis penelitian deskriptif yang membandingkan penerimaan SPT Tahunan Wajib Pajak Orang Pribadi secara efiling dan realisasi penyuluhan perpajakan tahun 2018-2019. Penelitian menggunakan metode  kualitatif. Data yang digunakan yaitu wawancara, analisis dokumen, dan studi kepustakaan. Berdasarkan hasil penelitian didapat bahwa kontribusi realisasi penyuluhan perpajakan berbanding lurus dengan penerimaan SPT Tahunan Wajib Pajak Orang Pribadi pada tahun tersebut. Untuk meningkatkan penerimaan SPT Tahunan, Kanwil DJP Bengkulu dan Lampung melakukan terobosan baru dan menyesuaikan penyuluhan perpajakan secara langsung dan tidak langsung. Hal ini diharapkan dapat membantu Wajib Pajak memahami pentingnya perpajakan bagi perkembangan bangsa dan meningkatkan kepatuhan Wajib Pajak.  

scholarly journals Kepatuhan Wajib Pajak Pelaku Usaha Restoran Di Kabupaten Asahan

2022 ◽  
Vol 1 (2) ◽  
pp. 119-134
Author(s):  
Abdillah Hamdi ◽  
Ferry Irawan
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Tax Compliance ◽  
Tax Administration ◽  
Literature Study ◽  
Study Approach ◽  
Directorate General ◽  
Tax Payments ◽  
Tax Reporting

Taxpayer compliance is one of the important elements in tax administration. This study aims to analyze the taxpayer compliance of restaurant business in Asahan Regency in terms of the implementation of income tax payments and tax reporting. The research method used is qualitative with a literature study approach and interviews with two sources from the taxpayers and the Directorate General of Taxes. The authors compares the theory of the factors that affect tax compliance with the reality of the difficulties faced by taxpayers in fulfilling tax compliance. The results of the study indicate that there are obstacles to achieving tax compliance both from the internal perspective of the taxpayer and the external perspective of the taxpayer. Kepatuhan wajib pajak merupakan salah satu unsur penting dalam administrasi perpajakan. Penelitian ini bertujuan untuk menganalisis kepatuhan wajib pajak pelaku usaha restoran di Kabupaten Asahan dalam hal pelaksanaan pembayaran Pajak Penghasilan dan pelaporan pajaknya. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi literatur dan wawancara dengan dua orang narasumber dari pihak wajib pajak dan Direktorat Jenderal Pajak. Penulis membandingkan teori tentang faktor-faktor yang mempengaruhi kepatuhan pajak dengan realita kesulitan yang dihadapi oleh wajib pajak dalam memenuhi kepatuhan perpajakan. Hasil penelitian menunjukkan bahwa terdapat kendala untuk mencapai kepatuhan pajak baik dari perspektif internal wajib pajak dan perspektif eksternal wajib pajak.

scholarly journals OPTIMALISASI EDUKASI PERPAJAKAN BAGI GENERASI MILENIAL MELALUI VIDEO

Scientax ◽  
2020 ◽  
Vol 2 (1) ◽  
pp. 123-139
Author(s):  
Agus Suharsono ◽  
Selly Galvani
Keyword(s):  
Information Technology ◽  
Social Media ◽  
Data Collection ◽  
Qualitative Methods ◽  
Millennial Generation ◽  
Target Audience ◽  
Young Generation ◽  
Directorate General ◽  
Tax Education

The Directorate General of Taxes through various activities routinely conducts tax education on the topic of raising tax awareness for the young generation. This tax education must cover as many millennial generations as possible by utilizing the development of information technology, such as in the form of video. This study aims to find out how tax education by using the video method are suitable for the millennial generation. This study uses qualitative methods and questionnaire sheets instrument to facilitate data collection. The results of this study are: social media is the most appropriate method in promoting video as widely as possible, creative ideas are needed to match with the target audience, and learning videos help to understand the material better.

scholarly journals Analisis Faktor -“ Faktor Yang Mempengaruhi Niat Wajib Wajak Orang Pribadi Untuk Menyampaikan Surat Pemberitahuan Secara Elektronik (E-Filling)

2017 ◽  
Vol 9 (1) ◽  
pp. 2
Author(s):  
Kartika
Keyword(s):  
Service Quality ◽  
The Other ◽  
Tax Administration ◽  
Directorate General

e-Filing is an innovation that is conducted by DirectorateGeneral of taxes to improve tax administration in Indonesia, a wayof submitting Tax Return (TR) technology-based. Ease of submittingTR technology-based could improve taxpayer compliance in payingtaxes, and it will have an impact to achieve realization target of taxrevenue by Directorate General of taxes. Not only the technicalaspects of developing and applying a technology, but also the socialaspect is another aspect that accompany it, so it can not beseparated from the other one. This research developed andmodified a model of The Theory of Acceptance and Use ofTechnology (UTAUT) by adding some variable like personalcharacteristic and service quality.

scholarly journals Pengurusan Wakaf Pendidikan di Institusi Pengajian Tinggi Malaysia: Satu Sorotan Literatur

2014 ◽  
Vol 1 (1) ◽  
Author(s):  
Najibah Mustaffa ◽  
Mohd Zamro Muda
Keyword(s):  
Higher Education ◽  
Literature Review ◽  
Qualitative Methods ◽  
Good Governance ◽  
Management Model ◽  
Institutions Of Higher Education ◽  
Fund Management ◽  
Literature Study ◽  
Education Management ◽  
Study Approach

The article discusses the literature review, whether in the form of research, books, articles, etc. on the issue of the management, challenges and the way forward of waqf in higher education institutions in Malaysia.The study was conducted using qualitative methods by taking a literature study approach. There has been a lot of writing, throwing ideas and discussions were made by the experts, academician and governments on the issue. Waqf of education in Malaysia is seen growing with the establishment of waqf fund for education in several institutions such as the International Islamic University Malaysia (IIUM), Universiti Putra Malaysia (UPM), Universiti Kebangsaan Malaysia (UKM), Universiti Sains Islam Malaysia (USIM), Universiti Teknologi Malaysia (UTM) and many more. The literature review found that the development of waqf in higher education can be intensified by effective fund management, strong legislation, good governance, marketing efforts and identify appropriate waqf management model to be applied. A special guideline for the management is to be established and a waqf management model is designed to be used as a reference all the Heigher Education Institutions.Keywords: Endowments (waqf), education, management of waqf, institutions of higher education.

scholarly journals Aspek Hukum Rekam Medis atau Rekam Medis Elektronik sebagai Alat Bukti Dalam Transaksi Teurapetik

2017 ◽  
Vol 3 (2) ◽  
pp. 359-383 ◽  
Author(s):  
Sudjana Sudjana
Keyword(s):  
Medical Record ◽  
Electronic Medical Record ◽  
Medical Records ◽  
Health Workers ◽  
Legal Aspects ◽  
Literature Study ◽  
Descriptive Research ◽  
Positive Law ◽  
Approach Method ◽  
Administrative Sanctions

This study aims to obtain information on: first, the obligation to create and conceal Electronic Medical Record and its juridical consequences; Secondly, due to the law of absence or error in the manufacture of Electronic Medical Records and the position of Electronic Medical Record as a tool in the theoretical transactions.The research method used is normative juridical approach method, analytical descriptive research specification, research phase is done through literature study to examine primary law material, secondary law material, and tertiary law material. Data collection techniques are conducted through document studies, conducted by reviewing documents on positive law. Furthermore, the method of data analysis is done through normative qualitative.The results of the study indicate: Legal aspects of Medical Record or Electronic Medical Record   in Teurapetik Transactions related to: first, the obligation of health workers in coaching and health services to make Medical Record or Electronic Medical Record correctly and responsible for secrecy because it is the opening of Medical Record or Electronic Medical Record without With the permission of the patient having the consequences of criminal law. The absence or misuse of the Medical Record or Electronic Medical Record means that health workers may be subject to criminal, civil and administrative sanctions. Second, the position of  Medical Record or Electronic Medical Record is evidence in the form of a letter (if given outside the court), and expert information (if delivered in court).

scholarly journals Legal politics regulation of self assessment system principles for taxpayer property reporting in general provisions and taxation procedures

2020 ◽  
Vol 9 (11) ◽  
pp. e36791110105
Author(s):  
Muhammad Naufal Arifiyanto ◽  
I Nyoman Nurjaya ◽  
Tunggul Anshari Setia Negara ◽  
Bambang Sugiri
Keyword(s):  
Human Resources ◽  
Tax Evasion ◽  
Tax Avoidance ◽  
Assessment System ◽  
The Self ◽  
Self Assessment ◽  
A Value ◽  
Directorate General ◽  
Tax Deductions ◽  
Administrative Sanctions

At the level of taxpayer obligations (tax consciousness), there must be an awareness of every taxpayer to calculate, pay, and report assets which are the obligation of every citizen and taxpayer compliance with tax laws and regulations. In addition, every taxpayer has a willingness for someone's desire and desire to pay taxes that can be interpreted as a value contributed through regulations by not obtaining direct (contra-achievement) services. This research is holistically the duty of the Directorate General of Taxes to carry out guidance and supervision in cutting or collecting taxes, due to inaccuracies that have resulted in administrative sanctions in the form of a 200% fine from the lack of tax deductions or collection The human resources possessed by the tax authorities are actually not ready to implement the self-assessment system and certain interests have emerged to do tax avoidance, tax evasion, and tax mindedness.

scholarly journals Analisis terhadap Hadis Dasar Hukum Fatwa DSN No : 12/DSN-MUI/IV/2000

2021 ◽  
Vol 7 (2) ◽  
Author(s):  
Munandar Harits Wicaksono
Keyword(s):  
Qualitative Methods ◽  
Human Life ◽  
Legal Basis ◽  
Literature Study ◽  
Research Results ◽  
Differences Of Opinion

Debt has become commonplace to meet the needs of human life. However, because it is only a loan, it must be returned. But sometimes not everyone can do it at the agreed time. Therefore, Islam offers a solution in the form of a hawalah contract. The National Sharia Council then issued a fatwa regarding this matter to strengthen it by mentioning several hadiths as its legal basis. With qualitative methods and literature study, the authors describe the understanding that can be drawn from this hadith. Based on the research results, it was found that there were many differences of opinion in the details of the hawalah contract. Then it was also discovered that one of the hadiths that was used as a reference did not have a degree of shohih and the hadith also did not lead directly to the hawalah contract.

scholarly journals Dampak Metode Pembelajaran Dari bagi Ketuntasan Belajar Siswa

2021 ◽  
Vol 1 (2) ◽  
pp. 117-129
Author(s):  
Franty Faldy Palempung ◽  
Ferry J N Sumual
Keyword(s):  
Online Learning ◽  
Qualitative Methods ◽  
Student Learning ◽  
Learning Process ◽  
Literature Study ◽  
Online Learners ◽  
Learning Methods ◽  
Knowledge And Skills ◽  
Study Approach ◽  
The Impact

­Abstrak: Tulisan ini secara spesifik memaparkan dampak metode pembelajaran daring bagi ketuntasan belajar siswa. Peristiwa Covid-19 yang terjadi awal tahun 2020 hingga sampai sekarang, masih menyebakan kesulitan bagi semua element. Imbas dari pandemi ini di sektor Pendidikan mengharuskan pembelajaran online dilaksanakan. Akibat dari penerapan pembelajaran daring ini, masih menyebabkan kesulitan bagi sebagai indvidu bahkan institusi karena masih belum lengkapnya pra-sarana dalam kegiatan pembelajara daring. Topik ini ditulis dengan menggunakan metode kualitatif deskriftif dengan pendekatan studi literatur. Hasil pada uraian ini mengemukakan bahwa pengertian ketuntasan belajar menurut Permendikbud adalah pencapaian kompetensi sikap, pengetahuan, dan keterampilan meliputi ketuntasan penguasaan substansi dan ketuntasan belajar dalam konteks kurun waktu belajar. Ketuntasan belajar peserta didik merupakan komponen keluaran yang diperoleh dari hasil suatu proses pembelajaran yang didukung oleh orang tua, guru dan lingkungan. Berhasil tidaknya pembelajaran daring bagi ketuntasan pembelajaran, diperlukan kerja sama semua komponen Pendidikan itu sendiri.Abstract: This paper specifically describes the impact of online learning methods on the completion of student learning. The Covid-19 event that occurred in early 2020 until now, still makes it difficult for all elements. The impact of this pandemic in the Education sector requires that online learning be implemented. As a result of the application of online learning in, still causes difficulties for as an individual even an institution because it is still incomplete pre-facilities in the activities of online learners. This topic is written using qualitative methods with a literature study approach. The results in this description suggest that the understanding of the completion of learning according to Permendikbud is the achievement of attitude competence. Knowledge, and skills include the completion of the mastery of substance and the completion of learning in the context of the study period. The completion of learning of learners is a component of the output obtained from the results of a learning process supported by parents, teachers and the environment. The success of online learning for the completion of learning, requires the cooperation of all components of Education itself.

scholarly journals Kebijakan Sanksi Administrasi BPHTB Untuk Pemberian Hak Baru Atas Tanah di Provinsi DKI Jakarta Dalam Perspektif Collaborative Governance

2019 ◽  
Vol 2 (1) ◽  
pp. 34
Author(s):  
Dominicus Donny Pamungkas
Keyword(s):  
Reference Material ◽  
Data Collection ◽  
Collaborative Governance ◽  
Tax Revenue ◽  
Literature Study ◽  
Regional Office ◽  
Significant Potential ◽  
Administrative Sanctions ◽  
Tax Payers ◽  
Depth Interviews

The large number of land in DKI Jakarta province that have not yet beenregistered is a significant potential tax in increasing BPHTB tax revenue. But in its implementation, the imposition of BPHTB tax for granting new rights to this land is still experiencing obstacles. The constraints experienced are the imposition of BPHTB administrative sanctions based on the time of debt due to the signing of the BPN Decree (SK). In this case, Jakarta’s citizenas tax payers felt disadvantaged because they were subjected to administrative sanctions due to the delay in receiving the BPN Decree. Based on the results of the analysis through data collection in the field, literature study as reference material and in-depth interviews with related parties, author concluded that BPRD DKI Jakarta, DKI Jakarta Regional Office of BPN and PPAT DKI Jakarta have been cooperating well in the imposition process of BPHTB tax. But in reality, there are still problems in the case of the imposition of BPHTB administrative sanctions for granting new rights to land due to delays in receipt of SK BPN by taxpayers. To minimize this, a more comprehensive collaboration is needed between agencies, namely BPRD DKI Jakarta, Regional Office of BPN DKI Jakarta and PPAT in DKI Jakarta by conducting Collaborative Governance. With Collaborative Governance, it is expected that services to taxpayers will be better and BPHTB tax revenues in DKI Jakarta will increase.

scholarly journals RESEPSI MASYARAKAT DAN WISATAWAN TERHADAP KARYA SENI MURAL DI KAWASAN KRUENG DHO DAN KRUENG DAROY KOTA BANDA ACEH

2020 ◽  
Vol 9 (1) ◽  
pp. 70
Author(s):  
Susandro Susandro ◽  
Hatmi Negria Taruan ◽  
Muhammad Ghifari
Keyword(s):  
Qualitative Methods ◽  
Islamic Law ◽  
Legal Basis ◽  
Literature Study ◽  
Research Results ◽  
The Public ◽  
Islamic Perspective ◽  
Mural Art ◽  
Banda Aceh ◽  
Descriptive Qualitative

AbstrakKarya seni mural berkemungkinan dapat mendorong meningkatkan kepariwisataan, hingga sejalan dengan meningkatnya perekonomian suatu masyarakat atau perihal lainnya. Namun, persoalannya ialah karya seni mural bertentangan dengan suatu ketentuan, khususnya sebagaimana yang terdapat dalam syariat Islam. Secara jelas dinyatakan dalam syariat Islam, dilarang membuat gambar yang menyerupai makhluk yang bernyawa atau memiliki ruh, seperti gambar manusia dan hewan. Akan tetapi, gambar tersebut dapat ditemui di pagar dan dinding-dinding rumah warga di bantaran Krueng Dho dan Krueng Daroy, Kota Banda Aceh. Faktanya, Aceh merupakan satu-satunya provinsi di Indonesia yang menjadikan syariat Islam sebagai landasan hukum Peraturan Daerah. Tujuan penelitian ini tidak bermaksud ‘memperuncing’ kontradiktif tersebut, melainkan ingin mengetahui pandangan masyarakat terhadap karya seni mural dari perspektif Islami dan berbagai kemungkinan dampak lainnya. Guna mencapai tujuan tersebut, penelitian dilaksanakan dengan metode deskriptif kualitatif. Data dikumpulkan dengan cara observasi, melakukan wawancara – terencana maupun tidak terencana – kepada masyarakat yang dianggap relevan, serta studi pustaka. Kemudian hasil penelitian dibangun berdasarkan analisis terhadap data, paparan bagaimana resepsi masyarakat terhadap karya seni mural dari sudut pandang syariat Islam.Kata Kunci: syariat Islam, mural, kontradiktif, resepsi.AbstractMural art is most likely to be able to encourage increased tourism, so that it is in line with plans to increase people's income or other matters. However, the question is the mural art which is opposed to the provisions, especially those relating to Islamic law. Clearly stated in Islamic Shari'a, released images are released that have life or spirit, such as pictures of humans and animals. However, the picture can be found on the fence and walls of the houses of the residents on the banks of Krueng Dho and Krueng Daroy, Banda Aceh City. In fact, Aceh is the only province in Indonesia that makes Islamic Sharia a legal basis for Regional Regulations. The purpose of this study is not to discuss 'trusting' these contradictions, discussing the public about mural works from an Islamic perspective and various other perspective changes. In order to achieve this goal, the study was conducted using descriptive qualitative methods. Data is collected by observation, conducting interviews - unplanned - for the community considered relevant, as well as literature study. Then the research results are built based on an analysis of the data, a presentation about the community of mural art from the perspective of Islamic law.  Keywords: Islamic sharia, murals, contradictions, receptions. 

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