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 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 Analisis Putusan Perkara Sengketa Ekonomi Syariah Nomor 0124/Pdt.G/2017/ PTA.Bdg tentang Wanprestasi Akad Pembiayaan Murabahah Nomor: TSM/024/2014 Atas Lelang Eksekusi terhadap Objek Hak Tanggungan

2020 ◽  
pp. 22
Author(s):  
Hilman Akbar Nurrobbi ◽  
Ramdan Fawzi ◽  
Panji Adam
Keyword(s):  
Qualitative Methods ◽  
Economic Activity ◽  
Legal Basis ◽  
Regional Office ◽  
Court Of Appeals ◽  
The Supreme Court ◽  
Directorate General ◽  
Ministry Of Finance ◽  
The Republic ◽  
Case Number

Abstract : Sharia Economic Dispute, a dispute between one or more actors of economic activity, the occurrence of the dispute is because one of the parties perform a Default. The Tasikmalaya City Religious Court is a case of breach between Tendi Rahmat as Plaintiff and Ministry of Finance of the Republic of Indonesia Cq the Directorate General of State Assets and Auction for Regional Office VII DKJN Bandung Office of State Wealth Services and Auction of Tasikmalaya City as Defendant 1, and PT. Bank BNI Syariah Tasik Malaya Branch as Defendant 2. Formulation of the problem: first, how is the Sharia Economic Dispute Case Decision Number 0124/Pdt.G/2017/ PTA.Bdg? Second, how is the Analysis of Sharia Economic Dispute Case Decision Number 0124/Pdt.G/2017/ PTA.Bdg Regarding Murabahah Financing Agreement.This research uses inductive-deductive qualitative methods. Based on the results of the study, the Legal Basis used by the Judge in the case verdict No.1316 / Pdt.G / 2016 / PA.Tmk at the First Level Court namely the Religious Court of Tasikmalaya City is the Circular of the Supreme Court (SEMA) and Article 224 HIR jo Article 14 paragraph (2) Underwriting Law No.4 of 1996. At the Court of Appeals namely the Bandung High Religious Court with Case Number 0124 / Pdt.G / 2017 / PTA.Bdg is UUHT No. 4 of 1996 and Article 6 of Law Number 4 Year 1996 and Article 14 paragraph 2 of the UUHT. Based on the analysis that the Plaintiff has defaulted on the murabaha financing agreement.Keywords: Performance, Legal Basis, Court Decision. Abstrak : Sengketa Ekonomi Syariah, suatu pertentangan antara satu pihak atau lebih pelaku kegiatan ekonomi, terjadinya sengketa tersebut karena salah satu pihak melakukan Wanprestasi. Pengadilan Agama Kota Tasikmalaya adalah kasus Wanprestasi antara Tendi Rahmat sebagai Penggugat dengan Kementrian Keuangan Republik Indonesia Cq Direktorat Jendral Kekayaan Negara dan Lelang Kantor Wilayah VII DKJN Bandung Kantor Pelayanan Kekayaan Negara Dan Lelang Kota Tasikmalaya sebagai Tergugat 1, dan PT. Bank BNI Syariah Cabang Tasik Malaya sebagai Tergugat 2.Rumusan masalahnya : pertama, bagaimana Putusan Perkara Sengketa Ekonomi Syariah Nomor  0124/Pdt.G/2017/PTA.Bdg ?. Kedua, bagaimana Analisis Putusan Perkara Sengketa Ekonomi Syariah Nomor  0124/Pdt.G/2017/PTA.Bdg Tentang Wanprestasi Akad Pembiayaan Murabahah.Penelitian ini menggunakan metode kualitatif induktif-deduktif. Berdasarkan hasil penelitian, Dasar Hukum yang digunakan Hakim dalam putusan perkara No.1316/Pdt.G/2016/PA.Tmk pada Pengadilan Tingkat Pertama yaitu Pengadilan Agama Kota Tasikmalaya adalah Surat Edaran Mahkamah Agung (SEMA)  dan Pasal 224 HIR jo Pasal 14 ayat (2) UU Hak Tanggungan No.4 Tahun 1996. Pada Pengadilan Tingkat Banding yaitu Pengadilan Tinggi Agama Bandung dengan Nomor Perkara 0124/Pdt.G/2017/PTA.Bdg adalah UUHT No 4 Tahun 1996 dan Pasal 6 Undang-Undang Nomor 4 Tahun 1996 serta Pasal 14 ayat 2 UUHT. Berdasarkan analisis bahwa Penggugat telah melakukan wanprestasi atas perjanjian pembiayaan murabahah.Kata Kunci: Wansprestasi, Dasar Hukum, Putusan Pengadilan.

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

Excavations in Iraq, 1973-74

Iraq ◽  
1975 ◽  
Vol 37 (1) ◽  
pp. 57-67 ◽  
Keyword(s):  
Annual Report ◽  
Director General ◽  
Alphabetical Order ◽  
Final Version ◽  
North West ◽  
The North ◽  
Directorate General ◽  
Excavation Work ◽  
Friday Mosque ◽  
The Temple

The reports given below cover excavation work in Iraq from June 1973 to December 1974. The information on each site has been kindly provided by the director of the excavations, unless otherwise specified, and the final version checked by him wherever possible. The sites are arranged in alphabetical order, according to their best known name. For a variety of reasons the collection of reports is not quite complete on this occasion: recently renewed excavations at Warka and Larsa were too late to be included, and work by the Directorate General of Antiquities at Hatra, Samarra, and in one or two Parthian or Seleucid sites on the eastern outskirts of Baghdad could not be covered. Reports on the work at Hatra, where Building b in the north-west corner of the Temple Enclosure yielded very interesting results, and at Samarra where work began at Qubbat al-Suleibiyah near Qasr al-Ashiq and was continued on the Friday Mosque, will be found in the forthcoming issue of Sumer, and we hope to include reports on all these excavations in our next annual report.The material for this report was assembled by Mr. J. N. Postgate, and the Editors are glad to acknowledge his efforts. They join with him in expressing their gratitude to all those colleagues who have so willingly contributed information on their work, and especially to Dr. Isa Salman, the Director General of Antiquities in Iraq, for his generous co-operation which alone has made the compilation possible.

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 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 EFEKTIVITAS PELAKSANAAN REFORMASI PERPAJAKAN

2018 ◽  
Vol 11 (3) ◽  
pp. 220
Author(s):  
Oxy Mahendra Prabowo ◽  
Indarto Indarto
Keyword(s):  
Tax Reform ◽  
Employee Performance ◽  
Tax Revenue ◽  
System Management ◽  
Improve Performance ◽  
Excellent Service ◽  
Directorate General ◽  
Service Oriented ◽  
The Republic

<p>Direktorat Jenderal Pajak telah melakukan perubahan yang bersifat menyeluruh dan komprehensif di segala bidang. Salah satunya melalui pelaksanaan reformasi perpajakan dengan pembentukan kantor yang menerapkan sistem administrasi perpajakan modern dengan didukung teknologi informasi terkini. Perubahan organisasi ini diharapkan akan meningkatkan kinerja pegawai serta meningkatkan profesionalisme dan integritas pegawai agar mampu memberikan pelayanan yang prima yang berorientasi pada kepuasan wajib pajak sehingga dapat mempermudah dan membantu wajib pajak dalam memenuhi kewajiban perpajakannya. Penelitian ini difokuskan untuk meneliti efektivitas pelaksanaan reformasi perpajakan di Lingkungan Kantor Pelayanan Pajak Pratama Demak.</p><p>Narasumber dalam penelitian ini adalah pegawai dan wajib pajak di lingkungan Kantor Pelayanan Pajak Pratama Demak, serta Anggota Komisi XI Dewan Perwakilan Rakyat Republik Indonesia. Berdasarkan hasil penelitian, memperlihatkan bahwa pelaksanaan Reformasi Perpajakan di Kantor Pelayanan Pajak Pratama Demak sudah berjalan dengan baik. Melalui upaya-upaya peningkatan kualitas sumber daya manusia, manajemen sistem informasi terpadu, dan edukasi kepada wajib pajak yang berkesinambungan diharapkan Kantor Pelayanan Pajak Pratama Demak dapat meningkatkan kinerja dalam rangka pencapaian kepatuhan dan penerimaan pajak yang optimal.</p><p> </p><p>The Directorate General of Taxation has made changes that are comprehensive and comprehensive in all fields. One of them is through the implementation of tax reform with the establishment of an office that implements a modern tax administration system supported by the latest information technology. This organizational change is expected to improve employee performance and improve the professionalism and integrity of employees in order to be able to provide excellent service oriented to the satisfaction of taxpayers so as to facilitate and assist taxpayers in fulfilling their tax obligations. This study focused on examining the effectiveness of the implementation of tax reform in the Demak Primary Tax Office.</p><p>The interviewees in this study were employees and taxpayers in the Demak Primary Tax Office, as well as Commission XI Member of the People’s Representative Council of the Republic of Indonesia. Based on the results of the study, it was shown that the implementation of Tax Reform in the Demak Primary Tax Office had gone well. Through efforts to improve the quality of human resources, integrated information system management, and education to sustainable taxpayers, it is expected that the Primary Demak Tax Service Office can improve performance in order to achieve optimal compliance and tax revenue</p>

scholarly journals STRATEGIES TO IMPROVE THE QUALITY OF PASSPORT SERVICES IN IMMIGRATION OF INDONESIA

2020 ◽  
Vol 1 (1) ◽  
pp. 35-54
Author(s):  
Deandra Rizkiara Maheswari
Keyword(s):  
Qualitative Method ◽  
Public Services ◽  
The Public ◽  
Community Needs ◽  
Excellent Service ◽  
Directorate General ◽  
Descriptive Approach ◽  
The Republic ◽  
Service Standards

The Directorate General of Immigration, under the auspices of the Ministry of Law and Human Rights of the Republic of Indonesia as a public organization, should provide public services to the community. Various efforts have been made to provide the best passport services, but there are still some complaints from the public and problems with passport services. Therefore, it is crucial to improve the quality of passport services for Indonesian citizens. The problems discussed in this study are how the strategy in improving the quality of passport-making services can be applied by the Immigration Office in Indonesia and the obstacles faced in improving the quality of passport services in Indonesia. The research method used in this research is a qualitative method with a descriptive approach. The results of this study are that there are 4 (four) steps and strategies to improve the quality of passport services: Improving employee competence in public services, meeting community needs, setting service standards and standard operating procedures, and building a culture of excellent service.

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