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All Journal JISPO (Jurnal Ilmu Sosial dan Ilmu Politik) Jurnal Perpajakan dan Keuangan Publik
Sakti, Fajar Tri
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Pengawasan Pajak Hotel Terhadap Tingkat Kepatuhan Wajib Pajak (Studi Kasus Pada Badan Pendapatan Daerah Kabupaten Garut) Sakti, Fajar Tri; Fauzia, Sanri Nabila
JISPO Jurnal Ilmu Sosial dan Ilmu Politik Vol. 8 No. 1 (2018): JISPO Vol. 8 No. 1 (2018): JISPO Vol 8 No 1 2018
Publisher : Faculty of SociaI and Political Sciences (FISIP), Universitas Islam Negeri (UIN) Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jp.v8i1.2963

Abstract

Masih banyak terjadinya beberapa masalah dalam tingkat kepatuhan wajib pajak hotel yang belum efektif secara optimal di Kabupaten Garut. Pada tahun 2013-2017, Pendapatan Asli Daerah (PAD) yang tidak mencapai target. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh pengawasan pajak hotel terhadap tingkat kepatuhan wajib pajak dengan studi kasus pada Badan Pendapatan Daerah Kabupaten Garut. Peneliti menggunakan teori pengawasan dari Terry yang terdiri dari tiga dimensi yaitu: mengukur hasil pekerjaan, membandingkan hasil pekerjaan dengan standard dan memastikan perbedaan, dan mengoreksi penyimpangan yang tidak dikehendaki melalui tindakan perbaikan. Sedangkan untuk variabel tingkat kepatuhan wajib pajak peneliti menggunakan teori tingkat kepatuhan wajib pajak dari Siti Kurnia Rahayu yang terdiri dari dua dimensi yaitu: kepatuhan formal dan kepatuhan material. Berdasarkan analisis koefisien determinasi diperoleh angka R square sebesar 0,146 atau 14,6%. Hal ini menunjukan bahwa persentase pengaruh variabel independen pengawasan (X) terhadap variabel dependen yaitu tingkat kepatuhan wajib pajak (Y) sebesar 14,6% sedangkan sisanya sebesar 85,4% dipengaruhi oleh variabel lain yang tidak diteliti oleh peneliti
PENGARUH LAPORAN KEUANGAN TERHADAP AKUNTABILITAS KINERJA PADA DINAS PENDIDIKAN KABUPATEN BANDUNG Sakti, Fajar Tri; Masitoh, Siti
JISPO Jurnal Ilmu Sosial dan Ilmu Politik Vol. 8 No. 2 (2018): JISPO Vol 8 No 2 2018
Publisher : Faculty of SociaI and Political Sciences (FISIP), Universitas Islam Negeri (UIN) Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jispo.v8i2.3749

Abstract

The level of effectiveness in the 2015-2016 LRA is still not able to fully use the funds available at the Bandung District Education Office. Based on the research that that the Financial Report consisting of Performance Accountability in Bandung District Education Office is significant with 6.088 because t count 6.088> t table 2.040 then the results are "significant", with the conclusion because the value of t count> t table it can be said that Ho rejected means that the chance of error 0.05 or 5% can be concluded that the alternative hypothesis Ha is accepted, which means that the alternative hypothesis "Effect of Financial Statements on Performance Accountability in the Bandung District Education Office" is tested and acceptable.
The Impact of Carbon Tax Implementation on Indonesia's State Budget Revenue Efforts for Sustainable Economic Growth: Revenue Potential, Challenges, and Policy Solutions Tiara; Salma Isnaeni; Sakti, Fajar Tri
Jurnal Perpajakan dan Keuangan Publik Vol. 4 No. 2 (2025): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v4i2.53168

Abstract

The increasing need for state financing and Indonesia's commitment to reducing greenhouse gas emissions require the presence of fiscal instruments capable of supporting economic and environmental sustainability. The carbon tax is a strategic policy because it functions as an emissions control tool and a new source of revenue for the State Budget (APBN). This study aims to analyze the potential state revenue from the implementation of the carbon tax, identify challenges, and formulate optimal policy solutions. The research method used is a qualitative approach through literature study utilizing secondary data. The results show that the carbon tax has significant potential to expand the tax base and increase state revenue, particularly from the high-emission energy sector, as well as encourage changes in consumption and production behavior towards a low-carbon economy. However, the implementation of the carbon tax in Indonesia still faces challenges. The policy implications of this study emphasize the importance of strengthening public outreach, developing an integrated and transparent MRV system, and improving institutional coordination so that the carbon tax can be optimized as a sustainable fiscal and environmental instrument.
Co-Authors Fauzia, Sanri Nabila Pribadi, Gamal Salma Isnaeni Siti Masitoh Tiara