scholarly journals PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENERIMAAN PAJAK PADA KPP BITUNG

2013 ◽  
Vol 8 (3) ◽  
Author(s):  
Regina Laurensana Tuwaidan ◽  
Jullie J. Sondakh ◽  
Inggriani Elim
Keyword(s):  
Analytical Method ◽  
Income Tax ◽  
Secondary Data ◽  
Research Results ◽  
The Public ◽  
State Revenue ◽  
Tax Revenues ◽  
Revenue Sources ◽  
Directorate General

State Revenue sources used to funance goverment ecpenditure and development one of which is taxes. Tax revenues indirectly aimed at improving the welfare and prosperity of the community. Thus study aimed to determine the influence of level of private taxpayer to the receipt of income tax article . The duty of Manado Primary Tax Office is to perform the basic tasks of Directorate General Of Taxation in Country’s revenue. This study uses is the analytical method used is simple linier regression statical analysis and also use the secondary data is the tax letter of incoming payment on time and the amount of income tax article payer which is registered in Bitung Primary Tax Office from january 2009 until july 2012. The research results reveals that the level of complience of private taxpayer amount has no significant effect to the receipt of income tax article . This is because they lack the awareness of the public in the Bitung city the importance of paying on time and the tax letter of incoming payment on time there are reports of naught calculation tax.

scholarly journals TAXPAYER ATTITUDE ON THE ELIMINATION OF TAX SANCTION AND TAXATION AWARENESS TOWARD TAXPAYER COMPLIANCE IN YOGYAKARTA

2019 ◽  
Vol 19 (1) ◽  
pp. 71
Author(s):  
Suparna Wijaya
Keyword(s):  
Positive Influence ◽  
Personal Income Tax ◽  
Regional Office ◽  
Mutual Cooperation ◽  
The Public ◽  
State Revenue ◽  
Directorate General ◽  
State Financing ◽  
The Impact ◽  
Special Region

The impact of tax on state revenue is very dominant these days. This happens because tax is a definite source in contributing funds to the state. Basically, it is a reflection of the mutual cooperation of the community in state financing regulated by legislation. One of the factors causing low taxpayer's compliance takes place because the public as taxpayers forget or maybe even simply ignore their obligation to pay taxes, especially personal income tax. This research is quantitative in nature, which involves testing hypotheses (explanatory). The population in this study is individual taxpayer registered at the Regional Office of the Directorate General of Taxes of the Special Region of Yogyakarta. Approximately 350,935 Individual Taxpayers at the end of 2015 were registered. The research results indicated a positive influence between the attitude of taxpayers and taxpayer's compliance. By contrast, with respect to taxpayer compliance, the analysis on tax elimination variable shows that there is no positive influence between the elimination of tax sanctions and taxpayer compliance. The analysis on tax awareness toward taxpayer compliance indicates a positive influence between tax awareness and taxpayer compliance. Keywords—Tax Awareness; Taxpayer Compliance; Individual Taxpayers; Taxpayer Attitudes. Abstrak Perananpajakterhadap pendapatan Negara sangat dominan pada masa sekarang ini.Ini terjadi karena pajak adalah sumber yang pasti dalam memberikan kontribusi dana kepada Negara karena merupakan cerminan dari kegotongroyongan masyarakatdalam pembiayaan negara yang diatur oleh perundang-undangan. Salah satu factor menyebabkan penerimaan pajak yang sulit tercapai yaitu kepatuhan wajib pajak yang rendah itu dibuktikan karena masyarakat selaku wajib pajak lupa, atau bahkan mungkin mengabaikan kewajibannya untuk membayar pajak, khususnya pajak penghasilan orang pribadi. Jenis penelitian ini merupakan penelitian kuantitatif dengan melakukan pengujian hipotesis (eksplanatory). Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar pada Kantor Wilayah Direktorat Jenderal Pajak Daerah Istimewa Yogyakarta, kurang lebih berjumlah 350.935 Wajib Pajak Orang Pribadi pada akhir tahun 2015. Hasil penelitian menunjukkan terdapat pengaruh yang positif antara Sikap wajib pajak dengan kepatuhan wajibpajak, sedangkan untuk variable kepatuhan wajib pajak terhadap penghapusan pajak menunjukkan tidak terdapat pengaruh positif antara penghapusan sanksi pajak dengan kepatuhan wajib pajak dan untuk variable kesadaran perpajakan terhadap kepatuhan wajib pajak menunjukkan terdapat pengaruh positif antara kesadaran perpajakan dengan kepatuhan wajib pajak. Kata kunci—Kesadaran Perpajakan; Kepatuhan Wajib Pajak; Wajib Pajak Orang Pribadi; Sikap Wajib Pajak.

scholarly journals INCOME TAX FROM EXCESS OF VAT ON THE SALE OF USED MOTOR VEHICLES

2021 ◽  
Vol 2 (2) ◽  
pp. 87-102
Author(s):  
Waidatin Nur Azizah
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Value Added ◽  
Secondary Data ◽  
Motor Vehicles ◽  
Primary Data ◽  
Selling Price ◽  
Directorate General ◽  
Used Car ◽  
Depth Interviews

Sales of used motor vehicles in Indonesia are subject to Value Added Tax (VAT) of 10% of the selling price and are charged to consumers. Value-Added Taxes collected when delivering to consumers are called output taxes. According to PMK Number 79 of 2010, Taxable Entrepreneurs (PKP) who sell retail used motor vehicles credit and input tax of 90% of the output tax. Therefore, PKP remits the payable VAT to the state treasury at 1% of the selling price. As a result, there is a more difference of 9% of the selling price paid by consumers and not deposited in the national treasury. According to research, this 9% excess is income for entrepreneurs and may be subject to income tax. However, no regulations are governing further regarding the taxation of this excess. The purpose of this study is to determine the potential income tax on the excess of VAT on the sale of motorcycles and used car retail. The research method used is descriptive qualitative using primary data and secondary data. Primary data is obtained directly from data sources, namely in-depth interviews with practitioners and academics in taxation at the Fiscal Policy Agency and the Directorate General of Taxation. The results of this study are that there is considerable potential regarding aspects of income tax on the excess of VAT on retail sales of used motorcycles and cars

scholarly journals Earning Per Share, Return on Asset Serta Dampaknya atas Tobin's Q di Perusahaan Sektor Industri Manufaktur Tahun 2017

2020 ◽  
Vol 5 (1) ◽  
pp. 93-104
Author(s):  
Verliani Dasmaran ◽  
Tri Yulaeli
Keyword(s):  
Regression Analysis ◽  
Analytical Method ◽  
Sampling Method ◽  
Secondary Data ◽  
Tobin’S Q ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Tobin's Q ◽  
Research Results ◽  
Purposive Sampling

This study aims to determine the effect of Earning Per Share and Return On Assets in sectors of manufacturing companies in the period 2017. This study is classified as a causative study. The research sample was determined using the purposive sampling method to obtain 37 sample companies. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is a moderated regression analysis (MRA). Based on the research results shows that EPS and ROA variables together have a significant effect on Tobin, s Q. Adjust R Square value of 0.590 so it can be interpreted that the magnitude of the contribution of Earning Per Share and Return On Asset variables to Tobin's Q in 2017 manufacturing companies in various industries is 59% while the remaining 41% is determined by several other factors beyond the Earning Per Share and Return On Asset variables.

scholarly journals PENERAPAN PERYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 46 TENTANG AKUNTANSI PAJAK PENGHASILAN DAN UNDANG-UNDANG NOMOR 36 TAHUN 2008 TENTANG PAJAK PENGHASILAN ATAS PAJAK PENGHASILAN BADAN PADA PT.MEGA JASAKELOLA

2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Ray Marcel Letlora ◽  
Jantje J. Tinangon ◽  
Lintje Kalangi
Keyword(s):  
Analytical Method ◽  
Income Tax ◽  
Descriptive Analysis ◽  
Income Taxes ◽  
Corporate Income Tax ◽  
Business Services ◽  
Taxable Income ◽  
Research Results ◽  
Deferred Tax ◽  
Accounting For Income Taxes

The application of PSAK No. 46, Accounting for Income Taxes expected to bridge between accounting and tax laws with provisions. The purpose of this study is to investigate the application of PSAK No. 46 and Act No. 36 of 2008 on corporate income tax on PT.mega Jasakelola. The analytical method used is descriptive analysis. The application of PSAK No.46 of research results 46 top corporate income tax has been applied on PT.Mega Jasakelola especially regarding deferred tax, taxable income and tax payable now. Implementation of Act No. 36 of 2008 on income tax on business services is appropriate PT Mega Jasakelola Taxation existing regulations. PT.Mega Jasakelola has implemented reporting income tax on their annual tax return, in accordance with the provisions of this is evidenced by the positive correction done at the expense of the non- taxable.

scholarly journals Implementasi Kebijakan Pemungutan Pajak Atas Transaksi Perdagangan Melalui E-Commerce Di Indonesia

2021 ◽  
Vol 2 (2) ◽  
pp. 60-72
Author(s):  
I Kadek Beny ◽  
Meilin Loviana Dewi
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Value Added Tax ◽  
Tax Collection ◽  
Public Facilities ◽  
State Revenue ◽  
Tax Laws ◽  
Direct Compensation ◽  
Directorate General ◽  
The Government

Tax collection policy is a policy issued by the government in an effort to increase state revenue. Taxes are a taxpayer's obligation or a taxpayer's contribution to a state that is compelling without receiving direct compensation, but the tax is usually allocated to the construction of public facilities and the interests of the government of a country. With the existence of a policy regarding tax collection on trade transactions carried out online, it is hoped that there will be an awareness of taxpayers to carry out their obligations. The types of taxes that can be imposed or collected are the type of income tax (PPh) and the type of value added tax (VAT). With this tax collection policy, it is hoped that it can increase state revenue from the tax sector, especially taxes from online trade transactions by utilizing E-Commerce media. The government through the Directorate General of Taxes (DGT) has confirmed the E-Commerce transaction by issuing SE-62 / PJ / 2013 dated 27 December 2013 concerning the Affirmation of Taxation Provisions on E-Commerce Transactions, which states that there are no new taxes in E-Commerce transactions. commerce. Therefore, the seller or buyer can be taxed in accordance with the applicable tax laws. Taxes on E-Commerce transactions aim to apply justice to all taxpayers, both conventional and E-Commerce.

scholarly journals Comparison between Public and Private Pay Structures in Bangladesh

2013 ◽  
Vol 8 (1-2) ◽  
pp. 89-96
Author(s):  
N Sultana ◽  
PC Modak
Keyword(s):  
Income Tax ◽  
Secondary Data ◽  
Public And Private ◽  
The Public ◽  
Private Organizations ◽  
Basic Salary ◽  
Almost All ◽  
The Cost ◽  
Structured Questionnaire ◽  
Monthly Salary

A survey was carried out during the period from July to December 2002 to see comparison between public and private pay structures in Bangladesh. To evaluate the public pay structure 120 respondents of Bangladesh Agricultural University (BAU) were interviewed through semi-structured questionnaire. The respondents were categorized in 8 different categories. Information of their monthly salary, income tax etc. were checked against their pay-bills and income tax information as supplier by the employer. The secondary data on also collected personally by researcher himselves Pay-structure of different organizations, National pay scales and Price indices. It was found that almost all employees including teachers and officers are facing constraints to maintain their families with income from their job. About 65.5% of their expenditure is getting from their salaries. More than 36% of the employees (including teachers and officers) failed to manage their family expenditure with income from job and extra job. National Pay scale 1997 reduced sufficiently the disparity between the highest and the lowest salary to 10:1 whereas in 1991 the ratio was 11.11:1. In private sectors like Pubali Bank Limited (PBL), Islami Bank Bangladesh Limited (IBL) and Uttara Bank Limited (UBL) the disparity between the highest and the lowest salary were found 21.1:1, 25.29:1 and 26:1 respectively. But disparity in NPS does not ensure the equity, fairness and justice to the civil servants or employees because salaries were not sufficient to cover the cost of as well as livelihood. The maximum salary one can draw is TK.23800 when a person is in the highest grade according to NPS 1997. On the other hand, in private organizations one can draw the highest amount of TK. 90500 which is more than 3.80 times of the highest amount drawn as per NPS 1997. House rent of private sectors varies from 65.4% to 104% (including house maintenance) where as in public sectors it varies from 40% to 55% of basic salary. Consequently, the living conditions of the service holders of lower income groups have been drastically reducing. The minimum salary ratio is to be suggested between the highest and the lowest position should be 5:1. DOI: http://dx.doi.org/10.3329/jsf.v8i1-2.14631 J. Sci. Foundation, 8(1&2): 89-96, June-December 2010

scholarly journals ANALISIS PENERAPAN E-FILING PADA WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA BITUNG

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Yuyun Meisiang ◽  
Jullie J. Sondakh ◽  
Jessy D.L Warongan
Keyword(s):  
Income Tax ◽  
Sampling Method ◽  
Secondary Data ◽  
Qualitative Approach ◽  
Tax Revenue ◽  
Individual Income ◽  
Administrative Reforms ◽  
State Tax ◽  
Tax Returns ◽  
Directorate General

To increase state tax revenue, the Directorate General of Taxes conducts administrative reforms in the field of taxation by implementing e-Filing, a means of reporting on Annual Individual Income Tax Returns online. The application of e-Filing is expected to facilitate Taxpayers to carry out tax obligations so as to increase state revenues. This study aims to analyze the application of e-Filing to Individual Taxpayers at Bitung Primary Tax Office. The sampling method in this study is a descriptive qualitative approach using primary and secondary data through observation of interviews with tax officers and individual taxpayers registered at the Bitung Primary Tax Office. The results of this study indicate that the implementation of e-Filing has not been effective enough, the number of Individual Taxpayers who used e-Filing in 2016 was 32,374 taxpayers, and there was a decline in 2017 of 29,477 taxpayers. The application of e-Filing will be maximum if the KPP Pratama Bitung increases socialization.Keywords : E-Filing, implementation of e-filing, personal taxpayer

scholarly journals Implementation Of Complete Systematic Land Registration (PTSL) In The Village Of Tanjungharjo, Ngaringan Sub-District, Grobogan District

Jurnal Akta ◽  
2019 ◽  
Vol 6 (3) ◽  
pp. 605
Author(s):  
Edo Iranda Novatama ◽  
Umar Ma’ruf
Keyword(s):  
Rural Communities ◽  
Income Tax ◽  
Task Force ◽  
Secondary Data ◽  
Primary Data ◽  
Land Registration ◽  
The Public ◽  
Proof Of Ownership ◽  
The Village ◽  
Computerized System

The purpose of this study was to: 1) To determine and analyze Systematic implementation of the Complete Systematic Land Registration in Village of Ngaringan, Tanjungharjo Subdistrict, Grobogan District 2) To identify and analyze the obstacles faced in the Complete Systematic Land Registration in Village of Ngaringan, Tanjungharjo Subdistrict, Grobogan District. The data used in this study are primary data, secondary data and data that can support tertiary study, which was then analyzed by sociological methods.Based on the results of data analysis concluded that: 1) Implementation of PTSL by adjudication teams dominate in their respective fields in their duties, their dexterity of team officials adjudication PTSL in performing their duties which is always ready to be in place basecamp / office Adjudication Team in terms of running activities, the cooperation with the village as well as their facilities and infrastructure such as the computerized system so that it becomes a factor that support the implementation of land registration through PTSL program. Rural communities in the program areas PTSL responded well and was very happy to participate as the program participants as evidenced by the demand from the public to register as a participant PTSL program that exceeds that of the set target. 2) Obstacles that occur in the field, among others, lack of knowledge of the importance of data collection for the certificate issuance process, so people tend to underestimate completeness impressed application file such as ID cards and SPPT (Income Tax Payable). In addition proof of ownership of the land acquired is minimal, so that the necessary statements and testimony. Then the location of Block SPPT on the rights object not fit image map Ricikan Block PBB Layout object existing rights in Block SPPT incompatible with image map Ricikan Block PBB, making it difficult for the task force juridical data collectors in determining the location of the object that right.Keywords: PTSL; Implementation; Obstacles.

scholarly journals KINERJA KANTOR PELAYANAN PAJAK PRATAMA (KPPP) MEULABOH DALAM MENINGKATKAN PELAYANAN MINAT WAJIB PAJAK

2018 ◽  
Vol 3 (2) ◽  
Author(s):  
Alimas Jonsa ◽  
Yuni Salwan
Keyword(s):  
Qualitative Research ◽  
Quality Of Service ◽  
Research Method ◽  
Secondary Data ◽  
Customer Complaints ◽  
The Public ◽  
Directorate General ◽  
Descriptive Approach ◽  
Many Queues

Primary Tax Office Meulaboh (KPPP) has an important role in improving the performance of public services in terms of extension function, service, and supervision to taxpayers. If seen from the function of the Primary Tax Office Meulaboh it is helpful to the Directorate General of taxes in awaken the importance of taxes to the public. The problem in this research is how the performance of Primary Tax Office Meulaboh in increasing interest taxpayers. The purpose of this study is to determine the performance of Primary Tax Office Meulaboh in increasing interest taxpayers. The research method used in this research is qualitative research method with descriptive approach. The source of data in this study consists of primary and secondary data. Then the technique of collected data used interview, observation and documentary. The location of this study was conducted in the Primary Tax Office Meulaboh West Aceh. Based on the results of research in the discussion KPPP Meulaboh in improving performance attract taxpayers. First, productivity KPPP Meulaboh not achieve results in accordance with the vision and mission of the grounds are still no customer complaints. Second, the quality of service KPPP Meulaboh also not yet maximal, the reason there are still many queues. Third; The responsiveness of KPPP Meulaboh is not good, the responsibility of KPPP Meulaboh still not maximal in giving the requirement for the taxpayer. Further Accountability KPPP Meulaboh give good results, because the responsibility is carried out according to the procedures of KPPP Meulaboh. Keywords: performance, Primary Tax Office Meulaboh, taxpayers

scholarly journals Normative Study against Limitation of Liability Notary Deed in Lieu In Making Based Act No. 2 of 2014 on Notary

Jurnal Akta ◽  
2020 ◽  
Vol 7 (2) ◽  
pp. 263
Author(s):  
Isman Isman ◽  
Gunarto Gunarto
Keyword(s):  
Public Service ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Limited Capacity ◽  
Normative Study ◽  
Research Results ◽  
The Public ◽  
The People

The purpose of this study was to analyze: 1) the role of the Notary Deed in Lieu in manufacturing. 2) Limitation of liability in the manufacture Substitute Notary Deed. 3) Barriers and solutions for Substitute Notary in carrying out its responsibilities in the manufacture of Deeds pursuant to Act No. 2 of 2014 On Notary.This research is normative juridical approach, with specification of descriptive analysis. The collection of primary and secondary data obtained by interview and literature.The research results are: 1) Substitute Notary important role in meeting the needs of the people in deed, Substitute Notary is only temporary, as it replaces the notaries who are on leave, sick or absent or unable to perform its functions properly. So that the public service to create an authentic deed is not disturbed and running as it. 2) Limitation Substitute Notary Responsibility and authority is not affected by age restrictions as well as Notary, despite all the deed made by Notary Substitute, has been assigned or transferred to the depositary Protocol Notary, this means that although already quit or retired as a Notary, the Notary still be responsible for the deed he made. 3) Barriers for Substitute Notary in carrying out its responsibilities in the manufacture of Deed is the lack of experience of the notary, limited capacity and their doubts about the substitute notary office. Solutions that can be done is to provide socialization and guidance of the MPD to the Notary Substitute related to the duties and responsibilities as a Substitute Notary.Keywords: Responsibility Notaries; Notary Substitute Deed.

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