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

This research aimed to analyze the influence of ownership obligations Taxpayer Identification Number, tax audit and tax collection on tax revenue. The respondents in this research were tax officer at Tax Office Bitung. Total of sample in this research are 30 person from 79 person of tax officer on Tax Office Bitung. The sampling method in this research used nonprobability sampling through purposive sampling technique. While the data processing method was used multiple regression analysis. The result showed that the obligation of ownership Taxpayer Identification Number and tax collection did not significantly affect tax revenues, while the variable of tax audit proved to have a significant positive effect on tax revenues.

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Analisis Potensi Penerimaan Pajak Daerah Dan Retribusi Daerah Kota Pematangsiantar

Owner ◽

10.33395/owner.v3i2.145 ◽

2019 ◽

Vol 3 (2) ◽

pp. 339-349

Author(s):

Asmawati Asmawati ◽

Amran Saragih ◽

Nora Januarti Panjaitan ◽

Christina Kumala

Keyword(s):

Public Services ◽

Tax Revenue ◽

Tax Collection ◽

Tax Revenues ◽

The Government ◽

Developing Area ◽

The City

Local tax revenues and levies, especially in the city of Pematangsiantar, have not been fully implemented effectively and optimally because one of them is the regulations on tax collection and sanctions for violations that have not been fully enforced. As a developing area, the city of Pematangsiantar should manage sources of income that can be used in development to improve public services in a real and sustainable manner. The potential that exists in Pematangsiantar City must be managed optimally, seen from the number of restaurants and hotels in Pematangsiantar City, an indication that if the government is serious in handling taxes, the revenue that will become Pematangsiantar City's income will increase. However, it is estimated that the main problems in the study of tax potential are not insignificant, mainly related to administrative performance as well as taxpayer compliance. For this reason, a solution is needed how to make efforts to increase tax revenue

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KEPATUHAN WAJIB PAJAK MEMEDIASI DETERMINAN PENERIMAAN PAJAK PENGHASILAN

Jurnal Akuntansi ◽

10.24912/ja.v21i2.201 ◽

2017 ◽

Vol 21 (2) ◽

pp. 318

Author(s):

Rachmawati Meita Oktaviani ◽

Pancawati Hardiningsih ◽

Ceacilia Srimindari

Keyword(s):

Income Tax ◽

Tax Compliance ◽

Sampling Technique ◽

Survey Method ◽

Tax Revenue ◽

Factors Affecting ◽

Independent Variables ◽

Tax Revenues ◽

The Relationship ◽

Income Tax Revenue

This study aims to examine and analyze the factors affecting income tax revenues with tax compliance as an intervening variable. The study consists of three independent variables that tax penalties, the service tax authorities, and awareness of the taxpayer. While this research is tied in income tax revenues and intervening variable is tax compliance.This study used purpose sampling technique and survey method with questionnaires in collecting data. Respondent were sampled in this study is an individual taxpayer who performs is 120 respondent in Semarang. Research data analysis using multiple analysis with the path analysis.The results showed that the variable tax penalties and service tax authorities an effect on tax compliance, awareness taxpayer has no effect on tax compliance, tax penalties, awareness of taxpayers and taxpayer compliance effect on income tax revenue, the service tax authorities had no effect on tax revenue income. Tax compliance successfully mediate the relationship between the variables of service tax authorities against income tax revenue. Tax compliance not successfully mediate the relationship between the tax penalties and awareness taxpayer against income tax revenue.

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PERAN PAJAK RESTORAN TERHADAP PENERIMAAN DAERAH ADMINISTRASI JAKARTA TIMUR

Moneter - Jurnal Akuntansi dan Keuangan ◽

10.31294/moneter.v6i1.4703 ◽

2019 ◽

Vol 6 (1) ◽

pp. 7-12

Author(s):

Dede Suleman

Keyword(s):

Significant Influence ◽

Local Governments ◽

Tax Revenue ◽

Tax Rate ◽

Local Taxes ◽

Tax Revenues ◽

Big Picture ◽

The Subject ◽

Target Set

one of the local taxes is restaurant tax. in this research, it will give a big picture of contributing restaurant tax to Jakarta Timuel's original revenue. Regional taxes are divided into three types, taxes levied by local governments, taxes collected based on national regulations, but income tariffs made by local governments. Restaurant tax is a service provided by payment, a service provided by a restaurant called service includes the sale of food and / or drinks consumed by the buyer, whether consumed at the service place or elsewhere. The subject of restaurant tax is an individual or entity that makes payments to restaurants or restaurants, cafes, bars and the like, while taxpayers are individuals or entities that run restaurants. The restaurant tax rate set is 10%. restaurant tax revenue increases every year and can exceed the target set only in 2014 restaurant tax revenue is only 82%. restaurant tax contribution increases every year for East Jakarta administrative city tax revenues, which has a significant influence in 2014 amounting to 46.78% and 2015 at 50.19% and 2016 at 55.69%

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EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SLEMAN

Jurnal REKSA Rekayasa Keuangan Syariah dan Audit ◽

10.12928/j.reksa.v3i1.26 ◽

2018 ◽

Vol 3 (1) ◽

pp. 23

Author(s):

Fika Wahyuningtyas ◽

Alia Ariesanti

Keyword(s):

Research Method ◽

Tax Revenue ◽

Ratio Analysis ◽

Tax Collection ◽

Warning Letter ◽

Analysis Methods ◽

Descriptive Method ◽

Existing Data

Tax collection by using a letter of reprimand and forced letter is an effort to increase the effectiveness of tax revenue that purpose as the country's development. This research method aims to determine the level of effectiveness of the tax collection and forced letter warning letter. The research method uses descriptive method of analysis, methods based on existing data, and then draw conclusions. This study uses secondary limit the period 2011-2012. Analysis using ratio analysis to calculate the effectiveness of tax collection by using related variables that include the amount of the tax billing plan and the amount of tax revenue. The results showed that the effectiveness of tax collection with a letter of reprimand and a letter run ineffectively enforced, so expect authorize agencies in collecting tax debts can be optimized, see realize taxes are still very small

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

Jurnal Riset Keuangan Dan Akuntansi ◽

10.25134/jrka.v1i01.431 ◽

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.

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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

Jurnal Pajak Vokasi (JUPASI) ◽

10.31334/jupasi.v1i1.507 ◽

2019 ◽

Vol 1 (1) ◽

pp. 9-21

Author(s):

Pebriana Arimbhi ◽

Edy Edy ◽

Gandri Narandu

Keyword(s):

Qualitative Research ◽

Monitoring System ◽

Secondary Data ◽

Technological System ◽

Tax Revenue ◽

Tax Revenues

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 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

Jurnal Pajak Vokasi (JUPASI) ◽

10.31334/jupasi.v1i1.489 ◽

2019 ◽

Vol 1 (1) ◽

pp. 9-21

Author(s):

Pebriana Arimbhi ◽

Edy Edy2 ◽

Gandri Narandu

Keyword(s):

Qualitative Research ◽

Monitoring System ◽

Secondary Data ◽

Technological System ◽

Tax Revenue ◽

Tax Revenues

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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Pengaruh Jumlah Penerbitan Surat Teguran, Surat Paksa, Dan Surat Sita Terhadap Penerimaan Pajak Kantor Pelayanan Pajak Tangerang Selatan

Jurnal ULTIMA Accounting ◽

10.31937/akuntansi.v4i1.138 ◽

2012 ◽

Vol 4 (1) ◽

pp. 86-103

Author(s):

Andrianto Saputra ◽

Waluyo Waluyo

Keyword(s):

Significant Influence ◽

Sampling Method ◽

The State ◽

Tax Revenue ◽

Tax Collection ◽

Warning Letter ◽

State Expenditure

Tax Revenue is one of the most important sources of revenue for making the state expenditure budget (APBN). The purpose of this study is to analyzing the influences of issuance Warning Letter (Surat Teguran), Letter of Tax Compulsion (Surat Paksa), and Confiscation Letter (Surat Sita) in partially and simultaneously to the tax revenue. Objects in this research are Tax Service Office (Kantor Pelayanan Pajak Pratama) Serpong and Tigaraksa at South Tangerang Tax Service Office for the period 2008-2011, the sample is selected by Convience Sampling Method. The data used in this research are numbers of Warning Letter, Letter of Tax Compulsion, and Confiscation Letter based on tax assisment letter (Surat Ketetapan Pajak) and Tax Collection Letter (Surat Tagihan Pajak) and Also Tax Revenue issued by the Tax Service Office serpong and Tigaraksa The result of this study are (1) Issuance of Warning Letter has not significant influenced to tax revenue, (2) Issuance of Letter of tax Compulsion has significant influence to tax revenue, (3) Issuance of Confiscation Letter has not significant influence to tax revenue, and (4) In Simultaneously Issuance of Warning Letter, Letter of Tax Compulsion, and Confiscation Letter has significant influence to tax revenue. Keyword: Confiscation Letter, Letter of Tax Compulsion, Tax Revenue, Warning Letter

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Pengaruh kewajiban kepemilikan NPWP, pemeriksaan pajak dan penagihan pajak dalam upaya peningkatan penerimaan pajak pada Kantor Pelayanan Pajak Pratama Kotamobagu

Indonesia Accounting Journal ◽

10.32400/iaj.27712 ◽

2020 ◽

Vol 2 (2) ◽

pp. 66

Author(s):

Giroth Jessica Roulani ◽

Lintje Kalangi ◽

Sherly Pinatik

Keyword(s):

Sampling Method ◽

Great Influence ◽

National Development ◽

Sampling Technique ◽

Tax Revenue ◽

Analysis Method ◽

Tax Collection ◽

Identification Number ◽

State Revenue ◽

Tax Audit

Taxes are a source of state revenue that is very important because it has a great influence on national development. To achieve the optimal tax revenue, countries need to implement various efforts through tax collection. This research aimed to determine the effect of ownership obligations taxpayer identification number, tax audit and tax collection in an effort to increase tax revenue. The Object of this research were tax officer at Kotamobagu Tax Office. The sampling method was used nonprobability sampling through purposive sampling technique with sample total are 30 person. The data analysis method was used multiple regression analysis. The results showed that the obligation of ownership Taxpayer Identification Number, tax audit and tax collection in partially did not effect in efforts to increase tax revenues, it can be seen from significant value of each variable is greater than 0,05.

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