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All Journal Transparansi Jurnal Ilmiah Ilmu Administrasi Ilomata International Journal of Management Jurnal Manajemen Bisnis, Akuntansi dan Keuangan PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi 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 Social Sciences Other

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Journal : Sinergi International Journal of Accounting and Taxation

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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.
Co-Authors Abdullah, Sya’Adan Aprianti, Nur Apriyani, Haisa Arimbhi, Pebriana Citra Novlyani 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 Raga, Ridha Azka Rahmawati, Aninda Roziq, Fajrul Safitri, Laila Gita Shiddiq, Muhammad Ilham Stevvika, Salsabila Teguh Wijaya Wirabuana, Prayoga Indra