Article Per Year (5 Year)
p-Index From 2021 - 2026
3.077
P-Index
This Author published in this journals
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

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 24 Documents
Search

 1   2   3 
Pengaruh Pajak Pertambahan Nilai Dan Pajak Penjualan Atas Barang Mewah Terhadap Daya Beli Konsumen Kendaraan Bermotor (Studi Kasus Kendaraan Bermotor Roda Empat) Anissa Rosiana; Ratih Kumala
Jurnal Ilmu Administrasi Publik Vol 2, No 2: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i2.2914

Abstract

The number of motorized vehicles such as sedans, jeeps, minibuses, as well as trucks and pickups, experienced an increase in 2021. Value Added Tax and Sales Tax on Luxury Goods (PPnBM) are imposed to balance the tax burden on low-income consumers and high-income consumers. The purpose of this research is to determine the effect of value added tax and sales tax on luxury goods on the purchasing power of motorized vehicle consumers. The research was conducted using quantitative methods with data collection through questionnaire distribution. The research population was 100 taxpayers of four-wheeled motor vehicles, with a sample of 50 respondents who were selected using the Slovin formula. The results showed that based on the results of the t-test, the p-value (significance level) of the value added tax is 0.002, which means that the value added tax has a significant positive effect on the purchasing power of four-wheeled motorized consumers, so H1 is rejected. The p-value of sales tax on luxury goods is 0.000, which means that sales tax on luxury goods has a significant positive effect on the purchasing power of consumers of four-wheeled motor vehicles, so H2 is accepted. Meanwhile, the results of the f test produce a p-value (significance level) of 0.000, which means that the value added tax and sales tax on luxury goods simultaneously have a significant positive effect on the purchasing power of consumers of four-wheeled motor vehicles, so H3 is accepted.
Evaluasi Penerimaan Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Di Kabupaten Bekasi Tahun 2020-2021 Nimas Saputri; 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.v2i4.2945

Abstract

BPHTB (Fees for Acquisition of Land and Building Rights) is a tax that must be paid by those who carry out rights transfer transactions directed to BPHTB taxes, including buying and selling, grants, inheritance, exchange, etc. As is known in 2020- 2021 the whole world, including Indonesia itself, was hit by the Covid-19 pandemic. At that time, the BPHTB collection in Indonesia was always over target. The purpose of this study was to determine the evaluation of BPHTB collection at the Regional Revenue Agency (Bapenda) of Bekasi Regency in 2020-2021. The research was conducted at the Bapenda of Bekasi Regency using qualitative methods to find out what kind of programs and systems they are running. The data was obtained from interviews with several sources. The results of this study indicate that the evaluation of the collection of Fees for Acquisition of Land and Building Rights in Bekasi Regency in 2020-2021 was implemented properly, where the collection of BPHTB was in accordance with applicable procedures, and during the Covid-19 pandemic this was done online. The local government should try to reduce the market price or transaction value and increase the Acquired Value of Non- Taxable Tax Objects (NPOPTKP) from Rp.60,000,000 to Rp.80,000,000. BPHTB revenue in 2020 exceeded the target, which was Rp.954,288,497,549 or 127% of the revenue target of   Rp.750,000,000,000,000.   Meanwhile,   in   2021   BPHTB revenue in Bekasi Regency was only able to be realized in the amount of Rp. 909,108,452,353 or 99% of the specified target of Rp. 915,000,000,000. The obstacles that arose were limited operating hours, BPHTB validation, difficulties in determining transaction values, and delays in property activities. Efforts that should be made are to implement health protocols, apply online BPHTB validation, provide counseling, and reactivate property activities.
Analisis Implementasi Kebijakan Insentif Pajak Di Masa Pandemi Covid – 19 Atas Pajak Penghasilan Pasal 21 Pegawai Negeri Sipil Di Uptd Puskesmas Telaga Murni Kabupaten Bekasi Tahun 2020 Nurmalasari Nurmalasari; 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.v2i4.2949

Abstract

This study aims to analyze the implementation of article 21 income tax incentives at the Department of technical implementing elements of the Telaga Murni Health Center. The phenomenon of this research is regarding tax incentive policies issued by the government, especially on article 21 income tax for civil servants. As well as what obstacles are experienced in the application of the article 21 income tax incentive policy. In this study, the authors used qualitative research methods with qualitative descriptive analysis. The data collection was carried out in natural conditions, primary data sources, and data collection techniques were more on participatory observation and interviews. Determination of informants using purposive sampling technique, namely Informants who are considered to have knowledge or information about a particular thing or event. which was the informants who were deemed to have knowledge or information about a particular thing or event. In this study, the informants were Civil Servants who worked at the Telaga Murni Health Center for the 2020 period. The results of the study concluded that the implementation of Article 21 Income Tax Incentive policy at the Telaga Murni Health Center was good enough because in terms of quantity and quality so that it could run and achieve its goals. in the use of Article 21 income tax incentives.
Analisis Kepatuhan Wajib Pajak Atas Hasil Pemeriksaan Pajak Di PT Multi Color Jakarta Indonesia Tahun 2019 Tedi Setiawan; Ratih Kumala
Jurnal Ilmu Administrasi Publik Vol 3, No 1: Januari 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i1.3043

Abstract

Along with advances in information and communication technology, tax audits have turned into an audit system to test taxpayer compliance. This encourages the Directorate General of Taxes to participate in conducting tax audits to test taxpayer compliance. With this background, this study was conducted to examine taxpayer compliance, as well as the obstacles and efforts faced by taxpayers in tax audits. This study uses a qualitativedescriptive approach, with data collection through observation, interviews and documentation. The results of this study indicate that the tax audit at PT Multi Color Jakarta Indonesia went well even though there were several obstacles encountered in the audit process, for example, the required audit files were not ready, the DGT server sometimes still made errors and the audit SOP was not understood. Efforts that must be made by PT Multi Color Jakarta Indonesia are preparing the required inspection files, repairing servers and understanding inspection SOPs.
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