scholarly journals Perkembangan Perpajakan di Indonesia

2020 ◽  
Vol 15 (1) ◽  
Author(s):  
Tyas Zakiya Prakasa ◽  
Eliya Isfaatun
Keyword(s):  
Annual Report ◽  
Descriptive Analysis ◽  
Tax Compliance ◽  
Secondary Data ◽  
Research Data ◽  
Tax Revenue ◽  
Tax Returns ◽  
Directorate General ◽  
Performance Report ◽  
Data Collection Technique

This study aims to determine the development of taxation in Indonesia in 2012-2017 with variable trends in tax revenue, the number of taxpayers, tax compliance, tax return reporting with e-filing, and the performance of the Directorate General of Taxes. This research is a descriptive analysis research. The type of data used is secondary data with the object of this study is the annual report and the performance report of the Directorate General of Taxes. The research data collection technique is the documentation technique. Based on the analysis that has been done, there is a correlation between the variable trend of tax revenue, the number of taxpayers, taxpayer compliance, SPT reporting with e-filing, and the performance of the Directorate General of Taxes with the development of taxation in Indonesia during 2012-2017. With the conclusion, the trend of tax revenue increases, the number of mandatory increases, the ratio of taxpayer compliance increases, the reporting of tax returns with increasing e-filing and the performance of the Directorate General of Taxes has increased every year

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 Dampak Covid-19 Terhadap Potensi Pajak Hiburan dan Kontribusi Terhadap Pendapatan Asli Daerah Kota Batu (Studi Kasus Dinas Pendapatan Kota Batu)

2021 ◽  
Vol 13 (2) ◽  
pp. 344-351
Author(s):  
Marianus Vianey Dede ◽  
Poppy Indrihastuti ◽  
Yayuk Sulistyowaty
Keyword(s):  
Research Method ◽  
Qualitative Method ◽  
Secondary Data ◽  
Research Data ◽  
Primary Data ◽  
Tax Revenue ◽  
Local Revenue ◽  
Interpretive Approach ◽  
Data Collection Technique ◽  
The Impact

Abstract This study aims to determine the impact of Covid-19 on the potential for entertainment tax and its contribution to the local revenue of Batu City. The research method used is a qualitative method with an interpretive approach. This research takes the object of Batu City Revenue Service. The data sources are primary data and secondary data. This research data collection technique using observation, interview and documentation techniques. this research, the results found can be concluded that, the potential for entertainment tax from year to year plays an important role with the aim of increasing PAD. The contribution of the entertainment local tax to PAD in 2020, in the situation of the Corona-19 Virus, has decreased, and also Entertainment tax revenue from 2018-2020 has not been optimal based on the existing potential Keywords : Covid-19, Entertainment Tax, Contribution, and PAD Kota Batu

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX COMPLIANCE TERHADAP PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI

2019 ◽  
Vol 3 (2) ◽  
pp. 19
Author(s):  
Mela Cyntia Sani ◽  
Khuznatul Zulfa Wafirotin ◽  
Ika Farida Ulfa
Keyword(s):  
Behavioral Control ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Analysis Method ◽  
Online Systems ◽  
Tax Returns ◽  
Directorate General ◽  
The Government

Individual Taxpayers (WPOP) experience problems every year due to difficulties in filling out SPT. The Directorate General of Taxes issued a new policy in providing easy Notification Services (SPT) using online systems namely e-Filling and e-SPT. The policy taken by the government turned out that there were still many obstacles faced by the KPP Pratama Ponorogo Tax Office regarding ponorogo's lack of understanding related to filling out SPT manually or online using e-SPT and e-Felling. So that this certainly can make taxpayers object to the submission of Annual Tax Returns, especially in terms of calculating the tax payable which must be calculated on its own. Data collection is done by using primary data in the form of questionnaires. The samples processed in this study were 100 respondents who were distributed to individual taxpayers registered at KPP Pratama Ponorogo. Data analysis method uses validity test and reliability test, hypothesis testing using multiple linear regression analysis. The results of this study indicate that the awareness of taxpayers, taxpayer intentions, taxpayer attitudes, subjective norms, behavioral control and ease of tax return filling process affect Tax Compliance (tax compliance) submission of Annual Tax Returns. This is because taxpayers know, understand and implement taxation provisions correctly and voluntarily so as to increase taxpayer compliance in fulfilling their obligations and are willing to report taxes with their own awareness.

ANALISIS PENERIMAAN PPH PASAL 4 AYAT 2 SEBELUM DAN SESUDAH PENERAPAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 (Studi Pada Kantor Pelayanan Pajak Pratama Pamekasan)

2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Subhan Subhan ◽  
Ferdian Dwi Cahyo
Keyword(s):  
Income Tax ◽  
Quantitative Data ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Tax Revenue ◽  
Average Growth ◽  
Before And After ◽  
Secondary Data Source ◽  
Data Source ◽  
Income Tax Revenue

The purpose of this reseach to compare the income tax revenue of Article 4 paragraph 2 and the number of taxpayers before and after the implementation of PP No.46 of 2013 in the KPP Pratama Pamekasan. The data of this research is quantitative data. Source of data used in this research is secondary data. Source of data used in this research is secondary data. whereas secondary data were the Taxpayer Data and acceptance of Income Tax Article 4 paragraph 2 which is registered in KPP Pratama Pamekasan.Using descriptive analysis, the results showed that the implementation of PP No.46 of 2013 affect the acceptance of income tax article 4 paragraph 2. average growth before the implementation of  PP No. 46 of 2013 amounted to 12.01%, after the implementation of PP No. 46 of 2013 the average growth of after 16.72%. The result is strengthened by the result of paired test of t-test that is 0.000 0,05. So the acceptance of Income Tax Article 4 paragraph 2 increased by 4.71%. Average growth The number of taxpayers has increased. before the implementation of PP No. 46 of 2013 amounted to 25.44% and after the implementation of PP No. 46 of 2013 for the implementation of PP No. 46 of 2013 amounted to 33.80%.

scholarly journals ANALISIS MATRIKS BCG (BOSTON CONSULTING GROUP) DALAM STRATEGI MEMPERTAHANKAN PANGSA PASAR PADA SMARTPHONE MEREK SAMSUNG (STUDI KASUS PADA PT. SAMSUNG ELEKTRONIK INDONESIA TAHUN 2019)

2020 ◽  
Vol 11 (2) ◽  
Author(s):  
Kiki Maristia
Keyword(s):  
Data Collection ◽  
Product Development ◽  
Market Share ◽  
Calculation Result ◽  
Secondary Data ◽  
Research Data ◽  
Market Growth ◽  
Group Matrix ◽  
Bcg Matrix ◽  
Data Collection Technique

The purpose of this research itself is to determine the market position PT Samsung Elektronik Indonesia in the BCG matrix (Boston Consulting Group) and formulating strategies to maintain market share. This type of research used in this research is to use descriptive methods. While this research data collection technique uses secondary data based on written documents in the form of sales results and market share PT Samsung Elektronik Indonesia. The calculation result of BCG Matrix owned by PT Samsung Elektronik Indonesia shows that the company is in the position of Cash Cows where the position has a medium market growth with high market share. Thus the company can formulate strategies in the form of product development and diversification. Keywords: BCG (Boston Consulting Group Matrix), Implementation of Strategies, Market Share Defense

scholarly journals ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KANTOR PAJAK PRATAMA MANADO

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Javier Sondakh ◽  
Jenny Morasa ◽  
Heince Wokas
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Local Development ◽  
Tax Compliance ◽  
Secondary Data ◽  
Tax Revenue ◽  
Small Community ◽  
Finance Minister ◽  
Tax Payments ◽  
Primary Service

In accordance with the decision of the finance minister 34/PMK.03/2005 UN taxation philosophy about sharing property tax revenues between the central government and local governments that receive the proceeds of land and building tax is directed for the purpose of public interest, then the proceeds from the PBB constitutes acceptance of the State which must be shared between the central government and local governments. The purpose of this study was to determine the level of tax compliance in Target and Realization of Land and Building Tax payments. Sources of data used in this study is secondary data is data that comes from the Tax Office Primary service Manado. The results showed that the Land and Building Tax Revenue in theperiod of four years from 2008-2011 continued to increase except in the year 2009. In general, most people are aware of their obligations as citizens of Indonesia are good and they are aware that taxes are a form of public participation in local development to better developed and developing countries. Also there is a small community is not aware of its obligations as a taxpayer PBB.

scholarly journals Efforts To Improve Regional Original Income of Medan City Through Hotel Taxes

2020 ◽  
Author(s):  
Deasy Arisandy Aruan ◽  
Dianty Putri Purba
Keyword(s):  
Data Analysis ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Tax Revenue ◽  
Local Revenue ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
The City

The purpose of this research is to find out how the contribution of Hotel Taxes in increasing the Regional Original Income of Medan City and what are the efforts in increasing the hotel tax. Sources of data used in this research are secondary data, namely in the form of targets and realization of hotel tax revenue and realization of local revenue Medan City from 2016 to 2018. The data analysis technique used in this study is to use descriptive analysis. Hotel Tax to Local Own Revenue is to compare the actual value of Hotel Tax with the realization of Local Own Revenue in Medan City. The results show that in 2016-2018, the contribution of Hotel Tax in the city of Medan increased every year. In contrast to the contribution, the value of the realization of Regional Original Income tends to fluctuate because, in 2016-2017, it increased, while in 2018, the realization value decreased.

scholarly journals Towards Enhanced Tax Compliance in Kenya

2018 ◽  
Vol 10 (1) ◽  
Author(s):  
SAN LIO ◽  
JOHN MIRICHII
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Governance Structure ◽  
Tax Revenue ◽  
New Governance ◽  
Bottom Line ◽  
County Governments ◽  
Tax Returns ◽  
Research Findings ◽  
The Cost

Tax is the bottom line source of revenue for the world’s governments. Taxation is the only known realistic means of collecting resources to finance public expenditure. This study aims at unraveling efficient mechanisms to be employed in Kenya to enhance income tax compliance to boost tax revenue for the current and future governments. With the new governance structure of forty seven county governments in place following the promulgation of the new constitution 2010, this exercise is timely. The study will make use of both secondary and primary sources of data in eliciting the required information necessary for the research findings.  The sample size will be made up of twenty companies drawn from different sectors of the Kenyan economy operating within the Nairobi County.The Statistical Package for the Social Sciences (SPSS) version 20is used in the data analysis and presentation of findings.  The overall finding is that a tax system should be simple, withstraightforward rules for lay citizens to understand and at the same time guarantee that the cost of tax collection and administration is not higher than the actual tax revenue raised.The research findings lead to a conclusion that multiple rates of income tax, varied dates of making tax returns and a bulky legal tax framework make income tax compliance unforeseeable in Kenya.

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

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

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

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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