scholarly journals Kepatuhan Wajib Pajak Pelaku Usaha Restoran Di Kabupaten Asahan

2022 ◽  
Vol 1 (2) ◽  
pp. 119-134
Author(s):  
Abdillah Hamdi ◽  
Ferry Irawan
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Tax Compliance ◽  
Tax Administration ◽  
Literature Study ◽  
Study Approach ◽  
Directorate General ◽  
Tax Payments ◽  
Tax Reporting

Taxpayer compliance is one of the important elements in tax administration. This study aims to analyze the taxpayer compliance of restaurant business in Asahan Regency in terms of the implementation of income tax payments and tax reporting. The research method used is qualitative with a literature study approach and interviews with two sources from the taxpayers and the Directorate General of Taxes. The authors compares the theory of the factors that affect tax compliance with the reality of the difficulties faced by taxpayers in fulfilling tax compliance. The results of the study indicate that there are obstacles to achieving tax compliance both from the internal perspective of the taxpayer and the external perspective of the taxpayer. Kepatuhan wajib pajak merupakan salah satu unsur penting dalam administrasi perpajakan. Penelitian ini bertujuan untuk menganalisis kepatuhan wajib pajak pelaku usaha restoran di Kabupaten Asahan dalam hal pelaksanaan pembayaran Pajak Penghasilan dan pelaporan pajaknya. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi literatur dan wawancara dengan dua orang narasumber dari pihak wajib pajak dan Direktorat Jenderal Pajak. Penulis membandingkan teori tentang faktor-faktor yang mempengaruhi kepatuhan pajak dengan realita kesulitan yang dihadapi oleh wajib pajak dalam memenuhi kepatuhan perpajakan. Hasil penelitian menunjukkan bahwa terdapat kendala untuk mencapai kepatuhan pajak baik dari perspektif internal wajib pajak dan perspektif eksternal wajib pajak.

scholarly journals Strategi Peningkatan Target Wajib Pajak Bagi UMKM Dengan Metode Analytic Network Process (ANP)

2020 ◽  
Vol 6 (1) ◽  
pp. 8-16
Author(s):  
Imelda Dian Rahmawati ◽  
Muhammad Nasih
Keyword(s):  
Process Analysis ◽  
Tax Compliance ◽  
Secondary Data ◽  
Analytic Network Process ◽  
Data Sources ◽  
Literature Study ◽  
Network Process ◽  
Tax Payments ◽  
Study Techniques ◽  
Tax Reporting

The development of MSME in Indonesia is very rapid, but this development is not supported by tax compliance. This requires a strategy that needs to be designed by DGT so that this potential can be optimized. The purpose of this study was to determine strategies for increasing tax revenues from the micro small and medium business sector (MSMEs) with the Network Process Analysis (ANP) method. This type of research is field study research. Data sources used in this study are primary and secondary data sources. Data collection techniques in this study used observation, interview, documentation, questionnaire, and literature study techniques. Data analysis techniques in this study used the ANP method. The results of this study, among others, based on the NetworkProcess Analysis (ANP) method, obtained priority strategies for increasing revenue from the MSME sector with the Network Process Analysis (ANP) method. The first rank that gets the highest value is the strategy to increase tax services to MSME taxpayers. Tax services to MSME taxpayers include ease in tax reporting, ease in tax payments, and ease in accessing tax information.

scholarly journals Politik Kebangsaan dalam Membendung Gerakan Radikalisme oleh Nahdlatul Ulama Kabupaten Pati (National Politics in Repressing the Radicalism Movement by Nahdlatul Ulama of Pati Regency)

2021 ◽  
Vol 25 (1) ◽  
pp. 60
Author(s):  
Nevy Rusmarina Dewi ◽  
Wahyu Khoiruzzaman ◽  
Muhammad Fatwa Fauzian ◽  
Abdul Ghofur
Keyword(s):  
Leadership Training ◽  
Research Method ◽  
National Politics ◽  
Literature Study ◽  
Study Approach ◽  
Central Java ◽  
Nahdlatul Ulama ◽  
The Government ◽  
Religious Understanding

ABSTRACTThe radicalism movement is currently one of the centres of attention of the Indonesian government because several incidents have repeatedly occurred in Indonesia. The radicalism movement is a concept that wish changes in society using a narrow religious understanding base which usually leads to bomb terror acts. The Central Java region is one area that is often used as the basis of radicalism movements spreading across various regions. The government cooperates with several Islamic organizations, one of which is (Nahdlatul Ulama), to take part in preventing radicalism that can threaten the integrity of the nation and state. This article aims to reveal the role of Nahdlatul Ulama's national politics in repressing the radicalism movement in Indonesia, especially in the Pati Regency area. The research method applied is qualitative with a literature study approach and through interviews. The NU Branch Leader (PCNU) made several programs to repress radicalism in the Pati Regency area, among others, by solidifying students in the Nahdlatul Ulama Student Association (IPNU) by holding Basic Leadership Training (LDK) in collaboration with the National Military Forces (TNI) and academics. In addition, Ansor and Banser of Pati Regency were active in conducting discussions with the theme of counteracting radicalism. These activities by Nahdlatul Ulama are effective in repressing radicalism in the Pati Branch area.  Keywords: national politics; radicalism; PCNU Pati Kabupaten.ABSTRAKGerakan radikalisme pada saat ini menjadi salah satu pusat perhatian pemerintah Indonesia karena berulang kali aksi ini terjadi di Indonesia. Gerakan radikalisme merupakan paham yang menginginkan perubahan dalam masyarakat yang seringnya menggunakan dasar pemahaman agama yang sempit yang biasanya berujung pada aksi teror bom. Wilayah Jawa Tengah merupakan salah satu wilayah yang sering menjadi basis gerakan radikalisme yang tersebar di berbagai daerah. Pemerintah menggandeng beberapa ormas Islam salah satunya adalah Nahdlatul Ulama yang ikut andil dalam rangka pencegahan radikalisme yang dapat mengancam keutuhan bangsa dan negara.  Artikel ini bertujuan mengungkap peran politik kebangsaan Nahdlatul Ulama dalam membendung gerakan radikalisme di Indonesia khususnya di wilayah Kabupaten Pati. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi literatur serta melalui wawancara. PCNU membuat beberapa program yang dilaksanakan dalam rangka membendung radikalisme di wilayah Kabupaten Pati antara lain dengan mensolidkan para pelajar dalam Ikatan Pelajar Nahdlatul Ulama (IPNU) dengan mengadakan Latihan Dasar Kepemimpinan (LDK) yang bekerjasama dengan TNI maupun akademisi.  Selain itu Ansor dan Banser Kabupaten Pati aktif untuk melakukan diskusi dengan tema menangkal radikalisme. Kegiatan-kegiatan tersebut efektif dalam rangka membendung radikalisme oleh Nahdlatul Ulama di wilayah Cabang Pati.Kata kunci: politik kebangsaan; radikalisme; PCNU Kabupaten Pati.

scholarly journals PENERAPAN REFORMASI KEHUMASAN DAN IMPLIKASINYA TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM PELAPORAN SPT TAHUNAN SECARA E-FILING

2021 ◽  
Vol 2 (2) ◽  
pp. 103-111
Author(s):  
Lufti Puji Setiadi ◽  
Agus Bandiyono
Keyword(s):  
Qualitative Methods ◽  
Document Analysis ◽  
Tax Administration ◽  
Literature Study ◽  
Research Supervision ◽  
Directorate General ◽  
Tax Education ◽  
Administrative Sanctions

Taxation education is one of the duties of the Directorate General of Taxes as the tax administrator in Indonesia. The General Elucidation of Law Number 6 of 1983 concerning General Provisions and Tax Procedures as amended several times, most recently by UU Number 16 of 2009 states that tax administration duties include guidance, research, supervision and application of administrative sanctions. This study uses a descriptive type of research that compares the efiling of the annual tax return of personal taxpayers and the realization of tax education in 2018-2019. This research uses qualitative methods. The data used are interviews, document analysis, and literature study. Based on the results of the study, it was found that the contribution of the realization of tax education was directly proportional to the annual tax return of individual taxpayers for that year. To increase the annual tax return, the Bengkulu and Lampung Regional Tax Office made a new breakthrough and adjusted direct and indirect tax education. This is expected to help taxpayers understand the importance of taxation for the nation's development and increase taxpayer compliance.   Penyuluhan perpajakan merupakan salah satu tugas Direktorat Jenderal Pajak selaku administratur perpajakan di Indonesia. Penjelasan Umum Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang Nomor 16 Tahun 2009  menyatakan bahwa tugas administrasi perpajakan meliputi pembinaan, penelitian, pengawasan dan penerapan sanksi administrasi. Penelitian ini menggunakan jenis penelitian deskriptif yang membandingkan penerimaan SPT Tahunan Wajib Pajak Orang Pribadi secara efiling dan realisasi penyuluhan perpajakan tahun 2018-2019. Penelitian menggunakan metode  kualitatif. Data yang digunakan yaitu wawancara, analisis dokumen, dan studi kepustakaan. Berdasarkan hasil penelitian didapat bahwa kontribusi realisasi penyuluhan perpajakan berbanding lurus dengan penerimaan SPT Tahunan Wajib Pajak Orang Pribadi pada tahun tersebut. Untuk meningkatkan penerimaan SPT Tahunan, Kanwil DJP Bengkulu dan Lampung melakukan terobosan baru dan menyesuaikan penyuluhan perpajakan secara langsung dan tidak langsung. Hal ini diharapkan dapat membantu Wajib Pajak memahami pentingnya perpajakan bagi perkembangan bangsa dan meningkatkan kepatuhan 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

Paying the State Use Tax

2016 ◽  
Vol 45 (2) ◽  
pp. 260-282 ◽  
Author(s):  
John E. Anderson
Keyword(s):  
Income Tax ◽  
Research Question ◽  
Tax Compliance ◽  
Behavioral Study ◽  
Reporting Behavior ◽  
Tax Returns ◽  
Use Tax ◽  
Rate Selection ◽  
Tax Reporting ◽  
Selection Of

To improve use tax compliance, twenty-seven states have added a line to their income tax returns where taxpayers can report taxable sales. This article reports results of a behavioral study of a postcard “nudge” sent to income tax filers in one of those states, Nebraska, to encourage self-reporting of liability. The research question is whether the informational nudge was sufficient to alter self-reporting behavior. Data indicate that the nudge more than doubled the likelihood of use tax reporting and nearly doubled the amount of revenue collected, but the rate of use tax reporting remains extremely low. Probit models reveal that use tax reporting rises with income at a decreasing rate. Selection models are also estimated because of positive selection bias in the selection of the treatment group. Taken together, the results indicate that an informational nudge is not likely to be sufficient to substantially change use tax reporting behavior.

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

scholarly journals PERBANDINGAN KEBIJAKAN PAJAK PENGHASILAN ATAS UKM DI INDONESIA DENGAN NEGARA-NEGARA ANGGOTA OECD

2014 ◽  
Vol 2 (2) ◽  
Author(s):  
Elsie S. Kasim ◽  
Thesa A. Purwanto
Keyword(s):  
Small Businesses ◽  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Accounting System ◽  
Taxation Policy ◽  
Special Rules ◽  
Tax Reporting ◽  
Medium Enterprises

Government implement Government Regulation Number 46 Year 2013 regarding Income Tax on Income from Business that Have Certain Gross Circulation with the aim to improve tax compliance. For Small and Medium Enterprises, the application of this rule is expected to facilitate taxpayers in tax reporting. This study will analyze the application of 1% final income tax from the turnover of Small and Medium Enterprises policies. What are the underlying considerations to apply special rules for income tax for Small and Medium Enterprises, simplification of rules and procedures adopted and comparison of the various provisions of the few countries that have been surveyed. The discussion will be conducted on the application of tax policy for small and medium enterprises undertaken by the countries of the Organization for Economic Cooperation and Development (OECD) which has been surveyed. Taxation policy on small and medium enterprises that will be compared among others are income tax exemption to companies with a turnover below the threshold of small businesses; reimbursement of tax forms be presumptive tax calculation; use cash basis accounting system and accounting procedures more simplified.Keywords: Income Tax, SME, OECD.

scholarly journals Musical Composition of Introverts dan Ekstroverts’ Extramusical Idea

2020 ◽  
Vol 3 (2) ◽  
pp. 125-133
Author(s):  
Mohamad Rohmatullah
Keyword(s):  
Creative Process ◽  
Research Method ◽  
Musical Composition ◽  
Compositional Techniques ◽  
Program Music ◽  
Literature Study ◽  
Piano Works ◽  
Study Approach ◽  
Scientific Disciplines ◽  
Musical Works

Purpose: Humans have different personalities, namely introverts and extroverts. Program music is one of the compositional techniques whose purpose is to describe something in the creation of music through the analogy of meaning. Research methods: This creation research uses the Practice-Led Research method. Data obtained through a literature study approach, then the data is associated with music through an analogy process. Results and discussion: The creative process in creating music is very diverse, one of which is through extra-musical ideas. In the realm of music creation other disciplines can be used as music creation ideas. Psychology and music can be related through listening and feeling. The musical works created are vocal and piano works about introverts and extroverts. Implication: The implications of this research creation are expected to trigger the idea of creating music more broadly, especially across scientific disciplines.

scholarly journals Etika Guru Agama Kristen Dan Relevansinya Terhadap Pendidikan Iman Naradidik

2020 ◽  
Vol 1 (2) ◽  
pp. 152-163
Author(s):  
Alon Mandimpu Nainggolan ◽  
Yanice Janis
Keyword(s):  
Qualitative Research ◽  
Research Method ◽  
Education Student ◽  
Literature Study ◽  
Qualitative Research Method ◽  
Study Approach ◽  
Christian Religion ◽  
Mature Students ◽  
Religion Teacher ◽  
Life Transformation

AbstractThis paper describes the ethics of Christian religion teachers and their relevance to the faith of students using  literature approach. The importance of the ethics for a Christian religion teacher is because being a Christian religion teacher is not just transferring knowledge, understanding and skills to students, but also educating students to experience a complete life transformation, especially experiencing a faith that is rooted, growing and fruitful in the Lord Jesus. To produce mature students in faith, Christian religious teachers must live the knowledge, understanding, and values of Christianity. This research is a qualitative research method with a literature study approach. From this research, it was found that the integration between teaching and living examples of a Christian religion teacher is an urgent matter and must be fulfilled because it is relevant to the faith education of the students.Keywords: Ethics; Christian religion teacher; faith education, student. AbstrakTulisan ini mendeskripsikan mengenai etika guru agama Kristen dan relevansinya terhadap pendidikan iman naradidik dengan menggunakan pendekatan literatur­. Pentingnya etika bagi seorang guru agama Kristen adalah karena menjadi guru agama Kristen bukan hanya sekadar mentransfer pengetahuan, pemahaman dan keterampilan terhadap naradidik, melainkan mendidik naradidik agar mengalami transformasi hidup secara utuh, khususnya mengalami iman yang berakar, bertumbuh dan berbuah di dalam Tuhan Yesus. Untuk mewujudkan naradidik yang dewasa dalam iman, maka guru agama Kristen harus menghidupi pengetahuan, pemahaman dan nilai-nilai agama Kristen. Penelitian ini merupakan metode penelitian kualitatif dengan pendekatan studi liteartur. Dari penelitian ini didapati bahwa integrasi antara pengajaran dan keteladanan hidup dari seorang guru agama Kristen menjadi hal yang mendesak dan sebuah keharusan untuk dipenuhi karena memiliki relevansi terhadap pendidikan iman naradidik.Kata Kunci: Etika; Guru Agama Kristen; Pendidikan Iman; Naradidik.

scholarly journals Implementation of Income Tax Collection on Sale and Purchase of Land and/or Buildings in Padang City

2019 ◽  
Vol 6 (3) ◽  
pp. 865
Author(s):  
Annisa Mutiara Andina ◽  
Ferdi Ferdi ◽  
Syofiarti Syofiarti
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Tax Collection ◽  
Directorate General ◽  
Legal Constraints ◽  
The Government ◽  
State Revenues

Legal actions carried out by the community on land and buildings must always be accompanied by the making of the required deeds. These deeds must be made by an authorized official; in this case Notary and Conveyancer. The problems in this study include: 1) How is the implementation of income tax collection on sale and purchase of land and/ or buildings in Padang City? 2) What are the obstacles that arise in implementing income tax collection on sale and purchase of land and/ or buildings? This study applied a research method mainly in the form of an empirical juridical approach. The results of the study found that: 1) Based on Article 23A of the 1945 Constitution which states: “Taxes and other compulsory levies for State purposes are regulated by Law”, notaries have an important role as an extension of the government in increasing state revenues through tax collection, 2) Legal constraints in implementing the income tax collection on sale and purchase of land and/ or buildings are in the application of tax rules in which there are manipulation and forgery of the taxpayer data. The notary and the Directorate General of Taxes are expected to further increase their cooperation and be more active in conducting tax dissemination.

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