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All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Transparansi Jurnal Ilmiah Ilmu Administrasi NERACA : JURNAL AKUNTANSI TERAPAN Jurnal Pajak Vokasi (JUPASI) Abiwara : Jurnal Vokasi Administrasi Bisnis Jurnal Locus Penelitian dan Pengabdian Mamangan Social Science Journal Enrichment: Journal of Multidisciplinary Research and Development Jurnal Ilmu Administrasi Publik
Wahyudin, Dian
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Aerospace Engineering Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Jurnal Pajak Vokasi (JUPASI)

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Efektivitas Pemungutan Pajak Hotel Dalam Meningkatkan Penerimaan Pajak Daerah di Kota Bekasi Tahun Anggaran 2018-2023 Wahyudin, Dian; Kalalo, Elisabeth
Jurnal Pajak Vokasi (JUPASI) Vol. 6 No. 1: September 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v6i1.4352

Abstract

Hotel tax is a type of tax that has potential in Bekasi City and the contribution to hotel tax revenue can encourage economic growth in Bekasi City. Apart from being a residential area, Bekasi City has also developed into a city of trade, services and industry. This development is in line with the increasing tax potential of the hotel type.This research aims to find out how effective hotel tax collection is in increasing local tax revenue in Bekasi City. This research uses descriptive qualitative methods with data collection techniques through interviews, observation and documentation. The analysis of this research was carried out by considering the Resource Approach, Process Approach and Goals Approach based on the effectiveness theory put forward by (Lubis & Husain, 2009). The results of the research show that hotel tax collection in increasing regional tax revenues in Bekasi City has not been effective. This can be seen from the many obstacles in collecting hotel tax in Bekasi City. Judging from the source approach, the competency of human resources is not evenly distributed and the use of information technology is not yet optimal. Judging from the process approach, there are four indicators, namely tax potential, taxpayer compliance, hotel tax collection system and monitoring and evaluation. An obstacle related to potential hotel taxes is the unavailability of current data containing information about hotel conditions. Another obstacle is the low level of taxpayer compliance and the inadequate use of information technology systems in the hotel tax collection process as well as the monitoring and evaluation process. Furthermore, looking at the target approach, it proves that the realization of hotel tax revenue from 2018 to 2023 has never reached 100% except in 2021, where the hotel tax revenue target was reduced due to the prolonged impact of COVID-19
Pengaruh Sikap Wajib Pajak, Pemahaman Wajib Pajak dan Sistem Administrasi Perpajakan Modern Terhadap Kepatuhan Wajib Pajak Orang Pribadi Non Pegawai Pada Kantor Pelayanan Pajak Pratama Serpong Rahmanto, Teguh; Wahyudin, Dian
Jurnal Pajak Vokasi (JUPASI) Vol. 6 No. 2: Maret 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v6i2.4359

Abstract

Penelitian ini bertujuan untuk mengevaluasi baik secara parsial maupun simultan seberapa besar pengaruh sikap wajib pajak, pemahaman wajib pajak dan system administrasi pajak modern terhadap kepatuhan wajib pajak orang pribadi non pegawai pada KPP Pratama Serpong. Metode yang dipergunakan dalam penelitian ini adalah metode penelitian yang bersifat asosiatif dengan pendekatan kuantitatif. Penelitian ini dilakukan pada KPP Pratama Serpong. Populasi dalam penelitian ini adalah wajib pajak reklame berjumlah 8.458 orang dengan rumus slovin diperoleh sample sebanyak 382 orang Adapun Penelitian dilakukan, dari bulan Januari 2023 sampai dengan Juli 2023. Hasil riset menunjukan bahwa Sikap wajib pajak termasuk dalam kategori sangat baik dan berpengaruh terhadap kepatuhan wajib pajak sebesar 44,2% secara positif dan signifikan dengan derajat korelasi kuat. Pemahaman wajib pajak termasuk dalam kategori sedang dan berpengaruh terhadap kepatuhan wajib pajak sebesar 29% secara positif dan signifikan dengan derajat korelasi sedang. Sistem Administrasi Pajak Modern termasuk dalam kategori baik dan berpengaruh terhadap kepatuhan wajib pajak sebesar 42,6% secara positif dan signifikan dengan derajat korelasi kuat. Kepatuhan wajib pajak termasuk dalam kategori baik. Secara bersama-sama terdapat pengaruh yang positif dan signifikan sikap wajib pajak, kesadaran wajib pajak dan pemahaman wajib pajak terhadap kepatuhan wajib pajak dengan kontribusi sebesar 38,5% dengan derajat korelasi kuat
Co-Authors Abdullah, Oekan A Andika, Diana Putri Anita Maulina Ansori, Akhya Arifin, Mohamad Feby Chairunnisa, Meira Ayu Effendi , Eko Sulistyono EKO BUDIYANTO Eko Sulistiono, Eko Fahroni, Faisal Hendrarso, Panji Husada, Adithya Ida Widianingsih Kalalo, Elisabeth Kristanto, Rudi Malik, Deni Mori, Fran Moronney, Patrick Muhammad Bahrul Ulum MUHAMMAD SHOLEH Mustofa, Kabib Nurdiana, Aria Prabudiman, Renaldi Pramono , Ferdian Suryo Adhi Putri, Irma Nurmala Rahmanto, Teguh Shaari, Hasnizam Simamora, Erwin Romy Natanael Sufiandi, Sufiandi Syahrizal Syahrizal Syuratni, Syuratni Triwijayanto, Agus Winarto, Oetami P. Yenti, Sinta Rosma Zaini, Zaman