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All Journal International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Sinergi International Journal of Accounting and Taxation Sinergi International Journal of Economics Jurnal Sistem Informasi, Akuntansi dan Manajemen JAMBIS : Jurnal Administrasi Bisnis Jurnal Ilmu Administrasi Publik
Harjo, Dwikora
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analysis Of The Effectiveness Of Collection Of Value-Added Tax On Trade Through Electronic Systems In Efforts To Optimize Tax Revenue In The Covid-19 Pandemi at The Directorate General of Taxes Harjo, Dwikora; Abdullah, Sya’Adan; Arimbhi, Pebriana
Sinergi International Journal of Economics Vol. 1 No. 1 (2023): Mei 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v1i1.27

Abstract

The Covid-19 pandemic has changed the way people carry out their daily activities; almost all activities are carried out online, leading to the increasingly rapid use of digital media, especially in the Trading through Electronic System (Perdagangan Melalui Sistem Elekronik / PMSE) sector. The Indonesian government sees great potential from the development of the digital economy. This is related to the government's efforts to provide equal treatment to conventional business actors and digital business actors. Therefore, the government enforces a policy of collecting Value Added Tax on Trading through the Electronic System. This study was conducted to determine and analyze the effectiveness of the collection of Value Added Tax on Trading through the Electronic System, along with the obstacles that arise and the efforts made to overcome them. In this study, the author uses a descriptive approach with data collection techniques in the form of literature review and field research. The results show that based on the target accuracy indicator, this policy has not run well because the actors of Trading through the Electronic System who have been appointed by the Directorate General of Taxes to deposit and report Value Added Tax on the use of taxable goods do not do so. In addition, there are providers of taxable services in PMSE from outside the Customs Area through who have not deposited the results of their collection. The problem lies in the supervision and lack of data owned by the Directorate General of Taxes. However, the Directorate General of Taxes has made a series of efforts to overcome obstacles in collecting Value Added Tax on Trading through Electronic Systems.
Analysis of the Effectiveness of Rural and Urban Land and Building Tax Collection Based on E-SPPT PBB-P2 in Increasing Regional Tax Revenue in the Seribu Islands UPPD in 2021 Purwatomo, Purwatomo; Irwansyah, Iwan; Harjo, Dwikora
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 1 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i1.9290

Abstract

The effectiveness of P2 PBB collection in increasing tax revenue at the DKI Jakarta Thousand Islands UPPPD in 2021 based on the analysis of the primary and secondary data above shows that the aspect of achieving goals is assessed as not being effective, partly because it is seen from the dimension of effectiveness in the aspect of achieving targets which refers to the parameter Effectiveness shows in the five- year period 2019 - 2021 the performance is still not optimal, the PBB- P2 revenue target has never been achieved, In 2020, the PBB P2 tax revenue experienced a significant 33% decrease in comparison to the previous year, particularly. the main cause of which was due to the covid19 pandemic factor, as well as tax arrears (PBB P2) are also still large in number, and taxpayer compliance is still not optimal in paying taxes as seen from the fact that many SPPT PBB P2 have been issued but have not been paid.
EFEKTIVITAS PENAGIHAN TUNGGAKAN PAJAK KENDARAAN BERMOTOR DALAM RANGKA MENINGKATKAN PENERIMAAN PADA SAMSAT JAKARTA UTARA Harjo, Dwikora; Putri, Elvani
Jurnal Ilmu Administrasi Publik Vol. 5 No. 2: Maret 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i2.4716

Abstract

The background of this research is the unachieved target in revenue and the increase in arrears at the North Jakarta Samsat in 2021-2023. The purpose of this study is to analyze the effectiveness of billing as well as the obstacles and efforts made at the North Jakarta Samsat. The method used in this research is a descriptive qualitative research method. Data collection carried out in this study is by means of interviews, observation and documentation. The theory used is the theory put forward by Harrington Emerson (Handayaningrat, 2017) with 2 dimensions, namely the achievement of goals, and time standards. The results showed that the effectiveness of motor vehicle tax collection in North Jakarta Samsat was not effective as seen from the increase in arrears and realization that had not been achieved. Problems arising from the lack of optimal collection due to lack of socialization, inadequate human resources, low economic capacity and facilities and infrastructure that are not optimal. facilities and infrastructure that are not optimal
Evaluasi Penerapan Sistem Digitalisasi Pemungutan Pajak Reklame Dalam Meningkatkan Pendapatan Asli Daerah Kota Bekasi Tahun 2024 Harjo, Dwikora; Nabila, Girotul
JAMBIS : Jurnal Administrasi Bisnis Vol. 5 No. 2: April 2025
Publisher : JAMBIS : Jurnal Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jambis.v5i2.4967

Abstract

Bekasi City as an autonomous region in West Java Province has great potential in Regional Original Revenue (PAD), one of which is through billboard tax collection. Billboards are media that convey information to the wider community and are installed along roads that contain messages or information. Prior to the implementation of the digitalization system, billboard tax revenue in Bekasi City experienced inconsistencies between target and realization. For this reason, since 2022, the Bekasi City Government began implementing a digital system in billboard tax collection. This study aims to evaluate the implementation of a digitalized billboard tax collection system in increasing Regional Original Revenue (PAD) in Bekasi City in 2024. This research uses William N. Dunn's evaluation theory with the dimensions of effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. This research method uses descriptive qualitative. The results showed that after the implementation of the digitalization system, the effectiveness of billboard tax collection was quite effective, with a realization achievement of 98.95% in 2024, where the tax target and realization also increased. Obstacles found include low understanding and awareness of taxpayers, lack of literacy, and lack of socialization of the system. Efforts made to overcome these obstacles are continuous education, simplifying procedures, and increasing supervision and technical services.    
Efektivitas Penerapan Program Layanan Informasi Non-MITA di KPUBC Tanjung Priok Pribadi, Jiwa; Shiddiq, Muhammad Ilham; Harjo, Dwikora
JAMBIS : Jurnal Administrasi Bisnis Vol. 5 No. 3: Juni 2025
Publisher : JAMBIS : Jurnal Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jambis.v5i3.5190

Abstract

The need for fast, transparent, and efficient information services has encouraged the Tanjung Priok Type-A Customs and Excise Main Service Office to implement the Non-MITA Client Information Service Registration Application. This study aims to analyze the effectiveness of the implementation of the program in increasing access to customs, excise and taxation information, identifying the obstacles faced, and the solutions implemented. The method used is descriptive qualitative with data collection techniques in the form of observation, in-depth interviews, documentation, and triangulation. The analysis uses Amitai Etzioni's theory of organizational effectiveness, which includes four dimensions: adaptation, integration, motivation, and production. The research results show that this application is quite effective in improving the quality of information services, although there are still obstacles such as limited quotas, lack of human resources, and user absence from service schedules. The solutions implemented include improved communication, better queue management, and regular service evaluation. Overall, the program implementation is considered to have met most of the effectiveness indicators according to Etzioni, but still requires improvement to be more adaptive to the dynamics of user needs.
Evaluation of the Implementation of Advertising Tax Collection Policy in North Bekasi District, Bekasi City for 2020-2022 Milleano, Dani; Dewi, Sekar Amalia; Rahmawati, Aninda; Harjo, Dwikora
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 2 (2023): August 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i2.55

Abstract

Bekasi city, as an autonomous region in West Java Province, holds promising potential for local revenue. Various forms of business and large industries have successfully attracted domestic and international invesments, contributing to the global trade. Due to the abudance of goods and services produced, media and advertising play a crucial role in introducing and educating consumers about these products. Advertisement tax servers as one of the key sources of local revenue. Advertisement act as a medium to disseminate information to the general public and are placed alongside roads, conveying messages and information. This research aims to evaluate the implementation of the advertisement tax collection policy in North Bekasi Sub-district, Bekasi City, from 2020 to 2022. The analytical technique employed in this study is descriptive analysis with a qualitative approach. The research findings reveal that the realization of advertisement tax in 2022 did not meet the set target, with an average result of 95.11%, categorizing the effectiveness for 2022 as moderately effective. The main hindrance lies in the lack of taxpayer awareness, and the online registration service on the website occasionally consumers time for the issuance of SKPD and advertisement permits. Efforts have been made to address this issue, including conducting socialization and monitoring activities for taxpayers.
Analysis of the Implementation of Collection of Income Tax Against Tax Arrears at the Jakarta Pratama Tax Service Office, Gambir Tiga Harjo, Dwikora; Hernandeva, Azrie Ahmad; Safitri, Laila Gita; Kurnia, Rayhan Anandra; Stevvika, Salsabila
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 2 (2023): August 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i2.56

Abstract

Taxes are the biggest source of state revenue. The Jakarta Pratama Tax Office Gambir Tiga has the highest target slogan in second place at 98.53% in 2019 but drops significantly to the lowest in second from bottom at 81.12% in 2020. The purpose of this study is to find out more regarding the tax collection process and how it impacts on tax revenues. This study uses library research research methods by processing data through a qualitative descriptive analysis approach. Based on the data analysis conducted, it was concluded that the most effective and efficient billing process during the Covid-19 pandemic was the process of blocking taxpayer accounts. Factors that cause tax arrears against the biggest tax arrears at the Jakarta Primary Tax Service Gambir Tiga are taxpayer ignorance, lack of oversight, and negligence of taxpayers.
Pengaruh Insentif Pajak Dan Digitalisasi Pajak Terhadap Penerimaan Pajak Penghasilan Badan Di KPP Pratama Jakarta Pasar Rebo Apriyani, Haisa; Harjo, Dwikora
Jurnal Ilmu Administrasi Publik Vol. 4 No. 1: Januari 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i1.3729

Abstract

The tax revenue data of the KPP Pratama Jakarta Pasar Rebo over the past few years reflects a downward trend, indicating the impact of limited accessibility and transparency of tax incentive information, as well as the lack of readiness and accessibility to technology among taxpayers, hindering optimal utilization of tax incentives and tax digitization adoption. This study aims to identify and analyze the impact of tax incentives on tax revenue, the impact of tax digitization on tax revenue, and the combined impact of tax incentives and tax digitization on tax revenue at the KPP Pratama Jakarta Pasar Rebo. The research employs a descriptive quantitative method with a population of all corporate taxpayers who filed tax returns in 2022 at the KPP Pratama Jakarta Pasar Rebo, totaling 966 corporate taxpayers. A sample size of 97 respondents was determined based on Arikunto's theory, which suggests sampling 10% of the population. Based on the research findings, it is concluded that Tax Incentives partially influence tax revenue positively by 50.3% at the KPP Pratama Jakarta Pasar Rebo, while Tax Digitization partially influences tax revenue positively by 57.7%. Furthermore, Tax Incentives and Tax Digitization together significantly influence tax revenue positively by 60.8% at the KPP Pratama Jakarta Pasar Rebo. To enhance tax revenue at the KPP Pratama Jakarta Pasar Rebo, it is recommended to improve tax incentives by refining incentive procedures, enhancing communication and transparency, and encouraging active participation of corporate taxpayers in providing accurate data to minimize tax calculation errors.
Peran Relawan Pajak Dalam Upaya Meningkatkan Pelayanan Perpajakan Di Kantor Pelayanan Pajak Pratama Bekasi Barat Nugraha, Ryan; Wijaya, Teguh; Harjo, Dwikora
Jurnal Ilmu Administrasi Publik Vol. 4 No. 1: Januari 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i1.3731

Abstract

Tax services play a crucial role in influencing taxpayer satisfaction. However, the service provided by the tax authorities at the West Bekasi Pratama Tax Service Office has not reached its maximum potential, resulting in suboptimal levels of taxpayer satisfaction. To address the issue, the Directorate General of Taxes (DJP) collaborates with Tax Centers in various universities, including the Tax Center at STIAMI Institute, through the Tax Volunteer Program. This study aims to analyze the role of tax volunteers in enhancing tax services at the West Bekasi Pratama Tax Service Office and identify the obstacles and solutions in the tax volunteer assistance. The theoretical framework used is Levinson’s theory of roles. The research method employed is a qualitative approach, specifically descriptive research. The data used in this study consists of primary data obtained through informant interviews, as well as secondary data. Data collection techniques include interviews, observations, and documentation. The findings of the study indicate that the role of tax volunteers in improving tax services is quite optimal, as taxpayers express satisfaction with the assistance provided by tax volunteers in completing their Annual Individual Tax Returns (SPT). As a result, taxpayer satisfaction with the services has increased to 91.11%. However, several obstacles exist in the implementation of the tax volunteer program, including conflicting schedules, insufficient taxpayer knowledge, some tax volunteers lacking competence, limited human resources for EFIN creation, absence of queue numbers, and occasional server downtime.
Analisis Pengawasan Pemungutan Pajak Air Tanah Dalam Meningkatkan Penerimaan Pajak Air Tanah Pada Badan Pendapatan Daerah Provinsi Dki Jakarta Tahun Anggaran 2023 Harjo, Dwikora; Oviana, Maya; Milleano, Dani
Jurnal Ilmu Administrasi Publik Vol. 4 No. 4: Juli 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i4.4056

Abstract

Local taxes are taxes levied and managed by local governments to finance all government functions and regional development. The Regional Revenue Agency is a regional device that functions to manage all types of regional revenue and income, one of which is groundwater tax (PAT). This research was conducted to find out the supervision of groundwater tax collection as well as obstacles and efforts in increasing groundwater tax revenue at the Regional Revenue Agency of DKI Jakarta Province. This research uses a descriptive qualitative method. Data collection from this research is by conducting interview, observation, and documentation. The theory used in this research is supervision according to Handoko. The results showed that groundwater tax supervision did not reach the revenue target in 2023 with a percentage of 93.07% even though the number of taxpayers increased in 2023 by 6.294 taxpayers. This is due to several obstacles taxpayers only use groundwater as a reserve and are severely restricted, the poor quality of groundwater, as well as low awareness and non- compliance taxpayers with their tax obligations. Efforts made by the Regional Revenue Agency of DKI Jakarta Province are to integrate the groundwater tax system with the development of the groundwater utilisation system and conduct socialisation for data collection and confirmation of groundwater use for taxpayers.
Co-Authors Abdullah, Sya’Adan Adharyanto, Alpandi Aprianti, Nur Apriyani, Haisa Arimbhi, Pebriana Darmawan, Dinda Annisa Dewi, Sekar Amalia Hernandeva, Azrie Ahmad Irwansyah, Iwan Iskandar, Taslim Jasrial Kumala, Ratih Kurnia, Rayhan Anandra Milleano, Dani Nabila, Girotul Nugraha, Ryan Nurhayati, Syafiqoh Oviana, Maya Pertiwi, Husna Putri Pribadi, Jiwa Purwatomo, Purwatomo Putri, Elvani Rachmat Pramukty Raga, Ridha Azka Rahmawati, Aninda Safitri, Laila Gita Shiddiq, Muhammad Ilham Stevvika, Salsabila Teguh Wijaya Titik Wiyani, Natalia Wirabuana, Prayoga Indra Yulaeli, Tri