ANALISIS PENGAWASAN PENGELUARAN BARANG PADA TOKO BEBAS BEA DALAM KOTA (DUTY FREE SHOP) DALAM UPAYA MENGAMANKAN PENERIMAAN PAJAK DI KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN A JAKARTA

A Thesis discussed supervision to their expense of goods on one of the tweeps facilities the store is free the duties is under office customs jakarta, namely pt sj indonesia / lotte duty free in a bid to secure tax revenue.The purpose of he did this study is to find a monitoring system to their expense goods applied to PT SJ Indonesia / Lotte Duty Free in an effort to tax revenues and the obstacles with respect to the supervision. The research is based on the qualitative research descriptive by applying a technique the collection of data in the form of the objective of the interview and secondary data .The results of the interviews and the data on after that it is processed and analyzed in order to understand the supervision to their expense of goods which will be applied is he would do to PT SJ Indonesia / Lotte Duty Free in a bid to secure the country tax receipts. The result of this research, the author concluded that the supervision to their expense goods applied to PT SJ Indonesia / Lotte Duty Free in a bid to secure tax revenue has been running in accordance with the rules applied apply. But, its implementation happened obstacles is internal, like a coordination between supervision office, and obstacles which are external, as an opportunity used company related for committing a foul and have not the construction of a technological system and information centralized.

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ANALISIS PERBANDINGAN POTENSI DAN REALISASI PENERIMAAN PAJAK RESTORAN TAHUN 2014-2017 (STUDI PADA BADAN KEUANGAN KABUPATEN MINAHASA UTARA)

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.04.21154.2018 ◽

2018 ◽

Vol 14 (1) ◽

Author(s):

Veronica Waworundeng ◽

Inggriani Elim ◽

Novi S. Budiarso

Keyword(s):

Data Collection ◽

Qualitative Data ◽

Descriptive Analysis ◽

Secondary Data ◽

Tax Revenue ◽

Analysis Method ◽

Data Collection Methods ◽

Tax Revenues ◽

Collection Methods

The purpose of study aims to determine the growth of restaurant tax revenues and analyze the potential and realization of restaurant tax revenues in Kabupaten Minahasa Utara. The data used to analyze that is qualitative data, the source using primary and secondary data. Data collection methods used in this study descriptive analysis method, which aims to explain about the object. The result of the research shows that the realization of restaurant tax is big enough compared to the potential of restaurant tax revenue. The effectiveness shows its effective.Keywords: Restaurant Tax, Restaurant Tax Potential, Restaurant Tax Reception and Restaurant Tax Effectiveness

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ANALISIS POTENSI, EFEKTIFITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SLEMAN

Jurnal Akuntansi ◽

10.24964/ja.v2i2.34 ◽

2016 ◽

Vol 2 (2) ◽

Author(s):

Rofian Pujiasih ◽

Dewi Kusuma Wardani

Keyword(s):

Data Use ◽

Secondary Data ◽

Tax Revenue ◽

Tax Rates ◽

Potential Effectiveness ◽

Local Revenue ◽

Tax Revenues ◽

Several Variables ◽

Scientific Papers ◽

The Government

This study aims to determine the potency, effectiveness and contribution tax in Sleman district. To calculate the potential and effectiveness of hotel tax used several variables: number of to define average, the number of days in a year, and hotel tax rates. As for the contribution of data use hotel tax revenues and actual revenues revenue. This study used descriftif research and the method of documentation that is by collecting data that is used to collect secondary data from reports of hotel tax revenue, the rules relating to tax hotel also see and obtain reference books on hotel tax, reports the results of previous studies and scientific papers .These results indicate that the potential for very large hotel tax receipts well above realization Taxes, effectiveness and contribution no hotel taxes low. The results of this study also shows that the potential is not being realized Taxes optimally and there are some things that need to be re- correction and should be addressed by the government of Sleman Regency . Keywords : Potential, Effectiveness, Contributions, hotel taxes and local revenue ( PAD ) .

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The Budgetary Slack Practice in the Indonesian Taxation

Journal of Southwest Jiaotong University ◽

10.35741/issn.0258-2724.54.4.10 ◽

2019 ◽

Vol 54 (4) ◽

Author(s):

Ali Muktiyanto ◽

Rini Dwiyani Hadiwidjaja ◽

Noorina Hartati

Keyword(s):

Secondary Data ◽

Tax Planning ◽

Primary Data ◽

Future Research ◽

Tax Revenue ◽

Budgetary Slack ◽

Tax Revenues ◽

Negative Effect ◽

And Control ◽

Taxation System

In the tax office, especially in achieving tax revenue targets, the budgetary slack practice plays an important role in increasing the tax revenue target. The performance of tax office is not effective to achieve the tax target and improve the revenue in Indonesian taxation system. The purpose of this study is to investigate the existence of budgetary slack in the context of Indonesian taxation and to find a correlation between budgetary slack and tax revenue. Even though it is rarely done, this study is also expected to be able to describe the existing budgetary slack and its role to motivate the realization of optimal tax revenues. The design of this study is quantitative through questionnaire from tax offices and civil servants from various tax offices and corresponding analysis of their respondents. The results of this study show that there is a significant negative effect of budgetary slack on tax revenues. The more budgetary slack practice occurs, the more it reduces the growth of tax revenue. This study concluded that all stakeholders in taxation use budgetary slack for motivation and control purposes and the tax authority must improve tax planning, estimates and predictions. Thus, tax offices must continue to increase their tax capacity regarding regulations, organization and governance, and human resources. The future research must include other variables besides budgetary slack that have the potential to affect tax revenues in Indonesia and must develop secondary data-based proxies to measure variables that affect tax revenues to anticipate difficulties in collecting primary data.

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THE EFFECTIVENESS AND CONTRIBUTION OF ADVERTISEMENT TAX TO INCREASE THE ORIGINAL REVENUE OF MATARAM CITY

Jurnal Ekonomi Pembangunan ◽

10.22219/jep.v16i2.9065 ◽

2018 ◽

Vol 16 (2) ◽

pp. 103

Author(s):

Nia Kurniati

Keyword(s):

Qualitative Research ◽

Descriptive Analysis ◽

Secondary Data ◽

Analytical Tool ◽

Primary Data ◽

Tax Revenue ◽

Research Model ◽

Contribution Ratio ◽

Data Presentation ◽

Local Revenue

This study aims to determine the effectiveness and contribution of advertisement tax revenue to increase the realization of Mataram City's Local Revenue, and to find out the obstacles faced in regulating advertisement taxpayers and the efforts made to increase advertisement tax revenue. The type of research used is qualitative research. The type of data used is primary data and secondary data. The analytical tool used is the effectiveness ratio, contribution ratio, and descriptive analysis. The research model used is the Miles and Huberman model, which consists of data reduction, data presentation, and conclusion drawing. The results showed that 2013, 2015 and 2016 the effectiveness of advertisement tax revenue was in the very effective category. As for 2014 and 2017 are in the less effective category. So that if averaged the value of effectiveness is 99.82% with the effective category. The advertisement tax contribution to the PAD is still very less because it is still in a position below 10%.

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THE EFFECTIVENESS AND CONTRIBUTION OF ADVERTISEMENT TAX TO INCREASE THE ORIGINAL REVENUE OF MATARAM CITY

Jurnal Ekonomi Pembangunan ◽

10.22219/jep.v16i2.8226 ◽

2018 ◽

Vol 16 (2) ◽

pp. 105

Author(s):

Nely Kurniati

Keyword(s):

Qualitative Research ◽

Descriptive Analysis ◽

Secondary Data ◽

Analytical Tool ◽

Primary Data ◽

Tax Revenue ◽

Research Model ◽

Contribution Ratio ◽

Data Presentation ◽

Local Revenue

This study aims to determine the effectiveness and contribution of advertisement tax revenue to increase the realization of Mataram City's Local Revenue, and to find out the obstacles faced in regulating advertisement taxpayers and the efforts made to increase advertisement tax revenue. The type of research used is qualitative research. The type of data used is primary data and secondary data. The analytical tool used is the effectiveness ratio, contribution ratio, and descriptive analysis. The research model used is the Miles and Huberman model, which consists of data reduction, data presentation, and conclusion drawing. The results showed that 2013, 2015 and 2016 the effectiveness of advertisement tax revenue was in the very effective category. As for 2014 and 2017 are in the less effective category. So that if averaged the value of effectiveness is 99.82% with the effective category. The advertisement tax contribution to the PAD is still very less because it is still in a position below 10%.

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK DAERAH DI PROVINSI BENGKULU

Jurnal Akuntansi ◽

10.33369/j.akuntansi.6.1.75-85 ◽

2019 ◽

Vol 6 (1) ◽

pp. 75-85

Author(s):

Dian Purnama Sari ◽

Fitrawati Ilyas

Keyword(s):

Capita Income ◽

Secondary Data ◽

Total Sample ◽

Tax Revenue ◽

Per Capita Income ◽

Local Taxes ◽

Tax Revenues ◽

Normality Test ◽

Negative Effect ◽

Per Capita

This research aims to provide evidence the influence of per-capita income, population, and inflation on local tax revenue in province of Bengkulu during 5 years of observation, that is, since 2009 until 2013. The population in this research are all districts / cities in the province of Bengkulu. Data used in this research is secondary data publicated by Bureau of Statistics Central (BPS) Bengkulu province. The information contains data of local tax revenue, GDP, population, and inflation with a total sample of 10 districts / cities in the province of Bengkulu. Data analyzed using IBM SPSS version 20.0 with a statistical test multiple regression analysis, test the classical assumption of normality test, multicollinearity, heterocedastisity, and autocorrelation test. Hypothesis tested by using F test and t-test. The results of hypothesis testing find that the per-capita income (GDP) has possitive effect on the local tax revenues, while the population has no possitive effect, and inflation has no negative effect on local tax revenues in the district / cities of Bengkulu province.Keywords : Local Taxes, Per-Capita Income, Total population, Inflation

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ANALISIS PENERAPAN PENAGIHAN PAJAK DENGAN SURAT PAKSA DALAM MENINGKATKAN PENERIMAAN PAJAK STUDI KASUS PADA KANTOR KPP PRATAMA SUKABUMI

AJAR ◽

10.35129/ajar.v4i01.166 ◽

2021 ◽

Vol 4 (01) ◽

pp. 19-27

Author(s):

Kirana Zahira Pujia Bangsa ◽

Ismet Ismatullah

Keyword(s):

Qualitative Research ◽

Sampling Technique ◽

Tax Revenue ◽

Tax Collection ◽

Tax Revenues ◽

Warning Letter ◽

Target Set

This study aims to determine the analysis of the application of tax collection by force letter in increasing tax revenue at the KPP Pratama Sukabumi office. The population and sample used were the tax authorities or tax collection officers and verifier assistants as many as 15 people at the Tax Office (KPP) Sukabumi Pratama. The sampling technique used is saturated sampling. This study uses qualitative research with an associative approach. Based on the results of research that the application of tax collection by forced letter carried out by the Tax Office of Sukabumi KPP was issued if for 21 days after the warning letter was issued and still had not been paid. Forced letters issued and sent to taxpayers as many as 896 and data on achievement of Tax Return of Pratama Sukabumi, tax revenues in 2019 amounting to Rp1,284,529,911,630.00 from the target set of Rp1,437,487,596,000.00 or equal to 89.36% of the achievement target.

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ANALISIS POTENSI PAJAK DAERAH DI KOTA YOGYAKARTA

Jurnal Riset Akuntansi dan Keuangan ◽

10.21460/jrak.2005.11.113 ◽

2005 ◽

Vol 1 (1) ◽

pp. 66

Author(s):

Dedy Haning ◽

Wirawan Endro Dwi Radianto

Keyword(s):

Natural Resources ◽

Local Authority ◽

Secondary Data ◽

Tax Revenue ◽

Tax Revenues ◽

Several Variables ◽

Potential Matrix ◽

The City

Local tax become more important since the autonomy program released around 1999. Local authority of Yog,,akarta, which has fewer natural resources, is pushing the local tox revenue in order to manage the city. This study investigates the role of local tec on Yogtakarta city local tax revenue. Secondary data was used from /998 to 2003. It covers all the local tax in Yogtakarta city that is based on Local Tax Act 34/2000 of Yogtakarta. Several variables are used namely collection ratio, growth, level of contribution and potential matrix of local tax. Study proved that fficiency and growth of local tax decreased and potential matrix steady.Keywords: Local tax, Local tax revenues

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Analysis of Time Driven Activity Based Costing Implementation in Calculation of Cost Efficiency Level Capacity in Government Agencies (Case Study of KPP Pratama Binjai)

International Journal of Research and Review ◽

10.52403/ijrr.20211248 ◽

2021 ◽

Vol 8 (12) ◽

pp. 393-403

Author(s):

Dedy Antropov ◽

Iskandar Muda ◽

Nisrul Irawati

Keyword(s):

Cost Efficiency ◽

Secondary Data ◽

Tax Revenue ◽

Analysis Method ◽

Activity Based Costing ◽

Tax Revenues ◽

Directorate General ◽

Unused Capacity ◽

Capacity Cost

Currently, Indonesia still uses tax revenue as the main source of state revenue. However, the problem occurred when for several years it turned out that tax revenues did not meet the target. The percentage of realized tax revenues compared to the tax revenue target from year to year indicates that the ratio of tax revenues did not reach the target. One of the factors causing the non-achievement of tax revenue is related to the number of employees of the Directorate General of Taxes who are still not ideal with their workload. This study aims to determine how to calculate the efficiency level of capacity costs by using the theory of Time Driven Activity Based Costing (TDABC) in the utilization of currently available resources at the Tax Service Office, Kantor Pelayanan Pajak (KPP) Pratama Binjai. The population of this research is all the executor of the Service Section and Account Representative who are in KPP Pratama Binjai. The researcher uses descriptive (qualitative) data analysis method which only aims to explain the observed facts/practices based on certain theories. This study uses primary and secondary data from KPP Pratama Binjai. The results show that through the TDABC theory, the level of capacity cost efficiency at KPP Pratama Binjai is included in the less efficient category, which means that there is still a lot of unused capacity that should be maximized from available capacity and used capacity. Keywords: Time Driven Activity Based Costing (TDABC), Efficiency, Available Capacity, Used Capacity, Unused Capacity.

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