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All Journal JMM (Jurnal Masyarakat Mandiri) JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Ilomata International Journal of Tax and Accounting EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Trends in Accounting Research Jurnal Pajak Vokasi (JUPASI) International Journal of Trends in Accounting Research Jurnal Ilmu Administrasi Publik
Kumala, Ratih
Fakultas Ilmu Administrasi Publik, Institut Ilmu Sosial Dan Manajemen STIAMI
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Effectiveness of PMSE Vat in the New Normal Era in KPP Badan dan Orang Asing (KPP Badora) Panji Harapan Agung; Endro Andayani; Ratih Kumala
Ilomata International Journal of Tax and Accounting Vol. 3 No. 2 (2022): April 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.71 KB) | DOI: 10.52728/ijtc.v3i2.466

Abstract

This study aims to analyze the application of Value Added Tax collection policies on Trading transactions through Electronic Systems at the Corporate and Foreign Tax Service Office. This research is a qualitative descriptive study with data collection techniques through interviews, observations and using written documents. The results showed that the implementation of the VAT collection policy on PMSE, VAT receipts decreased in 2019 due to covid, the number of additional PMSE VAT taxpayers tended to decrease every semester, PSME VAT receipts tended to increase every semester, in terms of the level of effectiveness in 2020, respectively. less effective but in the 2021 period, very effective per semester, the application of the regulations has several weaknesses, namely related to the affirmation of sanctions against collectors who are negligent in carrying out their tax obligations and activities to explore potential Business Actors who are ready to be appointed as PMSE VAT collectors. In addition, public awareness about taxation is still very low, there are still many users who use the service for free and also the prevalence of piracy, this has more or less affected the number of transactions that can be subject to Value Added Tax.
Evaluation of the Utilization of Tax Incentive Policies during the Covid-19 Pandemic in the Framework of National Economic Recovery Ratih Kumala; Ibrahim Abu Bakar
Ilomata International Journal of Tax and Accounting Vol. 3 No. 1 (2022): January 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.536 KB) | DOI: 10.52728/ijtc.v4i1.422

Abstract

Until now, Indonesia still faces Covid-19 and is still in the process of economic recovery. However, the Directorate General of Taxes (DGT) was able to achieve the target of 100% tax revenue according to the target mandated in the 2021 State Budget even before the close of the year. At the end of 2021 tax incentives that have been utilized in the framework of the National Economic Recovery Program have reached IDR 63.16 trillion (100.5%) from the ceiling of IDR 62.83 trillion. This achievement is thanks to the contributions of all Taxpayers who continue to be committed to paying taxes. On this achievement, the government continues to show improvement efforts that must be maintained momentum, in order to continue to the 2022 state budget. The purpose of this study is to find out and analyze the evaluation of the utilization of tax incentive policies during the covid-19 pandemic in the framework of national economic recovery. This research uses descriptive qualitative methods through literature studies. In the evaluation of the utilization of tax incentive policies during the Covid-19 pandemic, it was explained that this tax revenue is one of the many state revenues that participate in supporting the nation and the country.
Analysis of The Implementation of Tax Planning in Efforts to Save Corporate Income Tax Expense in PT GMT year 2017 Ening Budi Herwati; Ratih Kumala
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.278 KB)

Abstract

Tax planning is the first step in tax management. Tax management is a means to meet tax obligations well, but the amount of tax paid can be reduced to a minimum to obtain the expected profit. This research aims to analyze the implementation of tax planning conducted by PT GMT. The research approach used by the authors is descriptive qualitative. This research result is expected to provide information and suggestion for PT GMT that company could conduct tax planning as tax payment efficiency effort to gain maximum profit, but remain within tax regulation. Summary of this research revealed that tax planning implementation carried out by PT GMT could efficient payable tax expense. And company could save amounted to Rp.18.231.325,- from previous total payable tax.
Analisis Tentang Pemahaman Pajak E-Commerce Pada Pemilik Bisnis Online Sebagai Upaya Kepatuhan Pajak Di Kota Bekasi (Studi Kasus Pada Kpp Pondok Gede) Alfian Wicaksono; Ratih Kumala
Jurnal Ilmu Administrasi Publik Vol 3, No 4: Juli 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i4.3271

Abstract

The phenomenon in this study is the lack of understanding of online business owners regarding e-commerce taxes originating from their business of buying and selling transactions in the digital world, having barriers to socialization for e-commerce taxes, many do not understand their rights and obligations as mandatory taxes, the low trust of taxpayers in the government because they do not feel directly the rewards of the money they pay for the taxes themselves so that there is a perception that the taxes they pay will definitely be misused. The purpose of this study is to see how and to what extent the level of understanding of online business taxpayers at KPP Pratama Pondok Gede regarding ecommerce taxes as an effort to comply with taxes, obstacles from taxpayers and KPP Pratama Pondok Gede, as well as efforts made by taxpayers and KPP Pratama Pondok Gede to increase understanding of their tax obligations. This research uses descriptive research with a qualitative approach. The analytical method used is the Qualitative Data Analysis Method. The results of this study indicate that tax understandinge-commerceonline business owners who are registered at KPP Pratama Pondok Gede are still not optimal, when viewed from the realization of revenue in 2021 they have not been able to reach the target with a percentage of 99.27%. Even though in 2021 the realization of tax revenue has increased from the previous year, it has not been able to reach the predetermined target, in this case KPP Pratama Pondok Gede has human resource constraints, so various efforts have been made to overcome these obstacles, one of which is providing consultation on the Account Representative and Helpdesk at the Pondok Gede KPP Pratama service office.
Efektivitas Penggunaan Media Sosial Dalam Transparansi Perpajakan Sebagai Upaya Peningkatan Kepercayaan Publik (Studi Kasus Wajib Pajak KPP Pratama Cibitung) Okvi Diani Salsabila; Ratih Kumala
Jurnal Ilmu Administrasi Publik Vol 2, No 4: Juli 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i4.2951

Abstract

The use of social media today has an extraordinary trend. The influence of globalization makes the phenomenon of social media an effective means of delivering information. A study reports that the number of social media users continues to increase from year to year. This makes encourages tax offices to campaign for tax policies through social media. In addition, social media as a medium for delivering information can also be an effective platform for implementing aspects of  good governance such as transparency. Information can be conveyed openly through social media so that it can attract public trust. In this study the author intends to find out the effectiveness of the use of social media in the implementation of public transparency, especially taxation related to public trust. This research focuses on the Primary Tax Office of Cibitung. The results of the study stated that the social media accounts of the Primary Tax Office of Cibitung were not effective enough in their use for tax campaigns. Several taxpayer informants interviewed by the author stated that there are still some obstacles in the Primary Tax Office of Cibitung
Analisis Efektivitas dan Kontribusi Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dalam Upaya Peningkatan Penerimaan Pajak Daerah di Kota Bekasi Tahun 2017-2021 Nisa Andriani; Ratih Kumala
Jurnal Ilmu Administrasi Publik Vol 2, No 4: Juli 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i4.2946

Abstract

The realization of PBB-P2 and regional tax revenue fluctuates every year. PBB-P2 is one of the contributions to PAD. In addition, Bekasi is known for its property sector, so the sale and purchase transactions of land and buildings will increase, which will affect the increase in PBB-P2 for Bekasi. The purpose of this study is to determine and analyze the effectiveness and contribution of PBB-P2 in increasing local tax revenue in Bekasi, as well as to analyze the inhibiting factors and efforts made in collecting PBB-P2 in Bekasi. This study used the descriptive qualitative method. The data collection was observation, interviews, documentation, and triangulation. The results showed that overall, the effectiveness of PBB- P2 has increased by an average of 96.62% which was very effective. The contribution of PBB-P2 revenue as a whole fluctuated with an average of 18.75%, which was not optimal. The obstacles to the PBB-P2 revenue in Bekasi were in the form of an un-updated database, incomplete addresses of taxpayers or those who have moved, the not evenly distributed socialization on the easy payment system which caused a decrease in public awareness, and the ineffective use of social media regarding payment information. To overcome obstacles, some efforts must be made. The efforts were in the forms of socialization via social media and other electronic media, intensive billing and combing operations, updating data every year, and getting closer to taxpayers.
Pengaruh Kualitas Pelayanan Pajak, Pemeriksaan Pajak Dan Kepercayaan Wajib Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Cileungsi Tahun 2019 – 2021 Fajar Khoirul Anam; Ratih Kumala
Jurnal Ilmu Administrasi Publik Vol 2, No 3: Mei 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i3.2929

Abstract

The largest state revenue comes from taxes. The Directorate General of Taxes has well established a continuous development mission to meet the needs of the state through the government. So it is important for the Individual Taxpayer Compliance Level to be able to contribute to national development. The purpose of this study was to analyze the effect of tax service quality, tax audit, and taxpayer trust on the Individual Taxpayer Compliance Level at the Cileungsi Small Tax Office in 2019-2021. This study used a quantitative approach with a population of 100 respondents. Data collection used a questionnaire that has been tested for validity and reliability, and the data analysis used multiple linear analysis. The results of the t-test research on the tax service quality variable obtained a t-count value of 9.826 with a significance of 0.000. So it can be interpreted that there was a positive and significant effect of the tax service quality on Individual Taxpayer Compliance level. The results of the t-test on the tax audit variable obtained a t-count value of -0.272 with a significance of 0.787, there was no effect of tax audit on Individual Taxpayer Compliance level. The results of the t-test on the taxpayer trust variable obtained a t- count value of 8.727 with a significance of 0.000. Therefore, it can be interpreted that there was a positive and significant effect of taxpayer trust on Individual Taxpayer Compliance level. The tax service quality, tax audits, and taxpayer trust on Individual Taxpayer Compliance level obtained a value of f arithmetic 72.007 > f table 2.70 with a significance of 0.000 <0.05 it can be concluded that the tax service quality, tax audits, and taxpayer trust had a positive and significant effect on the Individual Taxpayer Compliance level.
Analisis Pelaksanaan Strategi Peningkatan Penerimaan Pajak Air Tanah Pada Unit Pelayanan Pemungutan Pajak Daerah Cempaka Putih Tahun 2017 – 2020 Fahmi Muhammad Perwira; Ratih Kumala
Jurnal Ilmu Administrasi Publik Vol 1, No 6: November 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i6.2872

Abstract

Groundwater tax is one of state revenues sourcing from tax collection. As regulated in Regulation of the Governor of DKI JAKARTA Number 38 Year 2017. Recorded land subsidence has occurred since the early of 1990s. To anticipate, Government of DKI Jakarta Province has stipulated groundwater utilization tax through Governor Regulation No. 10 Year 1998 to encourage community and industry to use Water Company’s water and reduce excessive groundwater extraction which will threaten environmental sustainability. This research aims to determine the implementation of strategy for increasing groundwater tax revenue along with its problems and efforts. Based on conceptual model of Machfud Sidi k and Chairil Anwar Pohan.  By  using  qualitative  research  methods  descriptive  approach,  using  data collection techniques by observation, interview and documentation. The results show that strategy for increasing groundwater tax revenue at UPPPD Cempaka Puti h has not worked well, because there are still many taxpayers who have not re-registered, the lack of expansion of new taxpayers, human resources are still not educating taxpayers and  have  not  fully  implemented  sanctions because  of  the low supervision.  In  this research,  it  is  necessary  to  suggest  that  strategy  for  increasing  groundwater  tax revenue at UPPPD Cempaka Putih in order data collection and supervision activities are carried out by tax authorities directly, so that tax authorities are more active i n socializing the management and licensing of groundwater tax.
Pengaruh Pemeriksaan Pajak dan Self Assessment System terhadap Tax Evasion Pada Kantor Pelayanan Pajak Pratama Bekasi Barat Firda Al Liyanda; Ratih Kumala
Jurnal Ilmu Administrasi Publik Vol 2, No 3: Mei 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i3.2931

Abstract

There are targets and realizations at the Small Tax Office of West Bekasi, which experienced significant fluctuations. This is caused by the taxpayers who still manipulating tax data or attempting to commit tax evasion. This study aims to determine the effect of tax audits and self-assessment systems on tax evasion at the Small Tax Office of West Bekasi. The research method used is quantitative methods and data collection techniques in the form of a questionnaire with a Likert scale. The research population is taxpayers registered at Small Tax Office of West Bekasi who have reported the annual corporate income tax return and conducted tax audits, with a total of 99 samples. The sampling technique used is a simple random sampling technique. Data analysis was done by multiple linear regression analysis using SPSS V.21 application. The results showed that there was a significant effect between tax audit and selfassessment systems on tax evasion with tcount > ttable. Meanwhile, based on the results of the simultaneous test of tax audits and the self-assessment system together, they have a positive and significant effect on tax evasion with the results of Fcount > Ftable. The determination coefficient test of 27.2% of the tax evasion variable can be explained by the variation of the two independent variables and the remaining 72.8% is influenced by other variables outside of this study.
Pengaruh Tingkat Pendapatan dan Tarif Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Air Permukaan di Kabupaten Bekasi Tahun 2022 Jessika J. Doloksaribu; Ratih Kumala
Jurnal Ilmu Administrasi Publik Vol 3, No 6: November 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i6.3467

Abstract

Tax is a manifestation of the dedication and participation of taxpayers directly and jointly carrying out tax obligations in the framework   of  state  financing  and  national  development. According to Aurelija Anciūtė & Rūta Kropienė, tax compliance is influenced by four variables, namely income level, tax rate, audit probability, and penalty rate. This study aims to determine the effect of income levels and tax rates on taxpayer compliance in paying surface water tax in Bekasi Regency in 2022. The data collection method used in this research was a questionnaire, and the analysis used in this study was quantitative analysis. The results of this study are that the level of income affects taxpayer compliance in paying surface water taxes in Bekasi district in 2022. This is evidenced by the statistical results of the t test for the variable physical evidence being accepted because the tcount > ttable is where 11.350 > 1.960 and the significance value obtained is 0.001 smaller than the value α = 0.05. Tax rates have no effect on taxpayer compliance in paying surface water tax in Bekasi district in 2022. This is evidenced by the statistical results of the t test for the physical evidence variable with the hypothesis not being accepted because the tcount value < ttable where 0.644 < 1.960 and the significance value obtained is 0.520 is greater than the value α = 0.05.. Level of income  and  tax  rates  together  have  a  significant  effect  on taxpayer compliance in paying surface water tax in Bekasi district in 2022. This is evidenced by the statistical value of Fcount 181,797 which is greater than Ftable 2.64, so it can be concluded that the independent variable Level Income (X₁), Tax Rates (X₂) simultaneously have a significant effect on the dependent variable of taxpayer compliance (Y).
Co-Authors Agus Subagiyo Agus Subagyo Ahmad Junaidi Aldino Aldino Alfian Wicaksono Andayani, Endro Anissa Rosiana Dwikora Harjo Ening Budi Herwati Fahmi Muhammad Perwira Fajar Khoirul Anam Firda Al Liyanda Habsul Nurhadi Ibrahim Abu Bakar Islah, Khikmatul Jessika J. Doloksaribu Mainita Hidayati Mainita Hidayati Mochamad Sofyan Nimas Saputri Nisa Andriani Nur Sari Nurmalasari Nurmalasari Okvi Diani Salsabila Pandoyo Pandoyo Panji Harapan Agung Pebriana Arimbhi Raden Kusyeni Ridwal Ridwal Ridwal Ridwal Surezna Rawi Tedi Setiawan Wiwi Diana Safitri Wuwuh Andayani Zainal Arifin Yurdani