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All Journal Transparansi Jurnal Ilmiah Ilmu Administrasi Ilomata International Journal of Management 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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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.
Analisis Efektivitas Kebijakan Penghapusan Sanksi Administrasi Pajak Bum Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Dalam Upaya Meningkatkan Penerimaan Pajak Daerah Kota Bekasi Tahun 2023 Harjo, Dwikora; Wirabuana, Prayoga Indra
Jurnal Ilmu Administrasi Publik Vol. 4 No. 5: September 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i5.4201

Abstract

Regional Tax is a tax collected and managed by the local government to finance all functions of government and development of the region. The Regional Revenue Agency is a regional apparatus whose function is to manage all types of revenue and income from regional assets, one of them is the Rural and Urban Land and Building Tax (PBB- P2). The aim of this research was to find out the effectiveness of the Policy for Eliminating Administrative Sanctions for Rural and Urban Land and Building Taxes (PBB-P2) in an effort to increase Regional Tax Revenue of Bekasi City, as well as the obstacles and efforts made in this policy. This research used descriptive qualitative research methods. Data collection from this research was by interviews, observation, and documentation. The theory used in this research is Effectiveness according to Duncan in Richard M. Steers (2020:53). The results of this research showed that the effectiveness of the policy to eliminate PBB-P2 administrative sanctions in Bekasi City was considered less effective, this means that the PBB-P2 revenue target for 2023 had not been achieved. This policy was less than optimal due to several obstacles such as a lack of taxpayer awareness, socialization inequality, and a lack of officers in socializing this policy. Efforts that could be made by the Bekasi City Regional Revenue Agency were to carry out regular socialization by collaborating with districts, sub-districts, and RT/RW (Neighborhood Unit/Community Unit).
ANALISIS EFEKTIVITAS PERENCANAAN PAJAK PADA PERHITUNGAN PAJAK PENGHASILAN BADAN PT. EMPAT SEKAWAN LOGISTICS TAHUN 2023 Harjo, Dwikora; Iskandar, Taslim
Jurnal Ilmu Administrasi Publik Vol. 4 No. 6: November 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i6.4412

Abstract

PT Empat Sekawan Logistics is suspected of being less efficient in managing tax savings because it relies entirely on freelance services for fiscal and tax reporting, especially in fiscal corrections and income tax calculations. This study examines the effectiveness of tax planning at PT Empat Sekawan Logistics in calculating Corporate Income Tax, addressing inefficiencies due to reliance on freelance services for fiscal reporting. Using a descriptive quantitative method, the research evaluates the company’s tax planning effectiveness, identifies obstacles such as differing interpretations of tax regulations, and reviews measures to address these challenges. Findings reveal that the company saved IDR 39,931,811 in taxes in 2023 through effective tax planning. To overcome obstacles, tax officers engage in discussions with authorities to align perceptions before implementing tax strategies.
Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Studi Kasus Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Harjo, Dwikora
JAMBIS : Jurnal Administrasi Bisnis Vol. 3 No. 6: Desember 2023
Publisher : JAMBIS : Jurnal Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jambis.v3i6.3706

Abstract

Tax Avoidance is a strategic approach implemented by companies to minimize their tax burden while remaining compliant with relevant Tax Regulations. The purpose of this research was to analyze the effect of profitability and firm size on Tax Avoidance in mining companies listed on the Indonesia Stock Exchange in 2018-2022. Employing a descriptive quantitative method, the sample is determined using a purposive sampling technique to select a sample of 14 Companies that meet pre-defined criteria. The collected data will be subjected to analysis using IBM SPSS Statistics 25, encompassing Classical Assumption Tests, Multiple Linear Regression Analysis, and Hypothesis Testing. The result of this study indicate that profitability has effect and significant on Tax Avoidance, while firm size has not effect on tax avoidance. And simultaneously profitability and firm size have a significant effect on Tax Avoidance.
Analisis Potensi Penerimaan Pajak Restoran di Kota Bekasi Harjo, Dwikora; Rahmawati, Aninda; Milleano, Dani
JAMBIS : Jurnal Administrasi Bisnis Vol. 4 No. 2: April 2024
Publisher : JAMBIS : Jurnal Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jambis.v4i2.3975

Abstract

This research is motivated by the failure to achieve the target and actual revenue from restaurant taxes in Bekasi City over the past three years, namely 2020, 2021, and 2022, with a decreasing trend. Restaurant taxes are one of the sources of local tax revenue used for the benefit of the local area. The local government must optimize the exploration of potential revenue from restaurant taxes. The purpose of this research is to analyze the potential revenue from restaurant taxes in Bekasi City Regional Revenue Agency in generating local tax revenue sourced from restaurant taxes. The theory used in this research is the potential theory according to Kenneth Davey. This study adopts a qualitative descriptive approach. The data used in this research consist of primary data obtained from interviews and secondary data obtained from observations and documentation. The results of this research indicate that the potential revenue from restaurant taxes in Bekasi City is substantial, based on the potential calculation and recapitulation of potential revenue from restaurant taxes in. Bekasi City for the years 2020 amounted to 397,992,901,224 IDR, 2021 amounted to 449.111.255.510 IDR, and 2022 amounted to 472, 130,390,204 IDR.
IMPLEMENTASI PROGRAM KELAS PAJAK SEPUTAR E- FAKTUR DAN PKP “KANG KASEP DALAM RANGKA MENINGKATKAN KEPATUHAN PENGUSAHA KENA PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BEKASI UTARA Harjo, Dwikora; Aprianti, Nur; Kumala, Ratih
JAMBIS : Jurnal Administrasi Bisnis Vol. 4 No. 2: April 2024
Publisher : JAMBIS : Jurnal Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jambis.v4i2.3980

Abstract

The evolving taxation system at the North Bekasi Primary Tax Office has led to the creation of the Tax Class Program on E-Invoice and Taxable Entrepreneur "Kang Kasep" aimed at enhancing the tax compliance of taxable entrepreneurs who are not yet fully aware of their rights and obligations in the reporting and payment of periodic VAT, thereby reducing the issuance of Tax Invoices and providing certainty to taxable entrepreneurs. This research aims to discover and analyze the implementation of the Tax Class Program on E-Invoice and Taxable Entrepreneur "Kang Kasep" in enhancing tax compliance among itaxable entrepreneurs at the North Bekasi Primary Tax Office, as well as the obstacles and efforts in implementing the Tax Class Program on E-Invoice and Taxable Entrepreneur "Kang Kasep" This research employs a descriptive qualitative research method. Data collection methods include interviews. observations, and documentation. The author utilizes the Policy Implementation Theory according to Van Metter & Van Horn (Mulyadi, 2015 72). The results indicate that the Tax Class Program on E-Invoice and Taxable Entrepreneur "Kang Kasep" has been running quite optimally although there are still challenges with taxable entrepreneurs who are not yet aware of the "Kang Kasep" Tax Class Program Additionally some taxable entrepreneurs still require more extensive socializationregarding the implementation of this program.
Efektivitas Penagihan Piutang Pajak Bumi Dan Bangunan P2 Dalam Rangka Meningkat Realisasi Penerimaan Di Badan Pendapatan Daerah Kota Bekasi Tahun 2019-2021 Harjo, Dwikora; Darmawan, Dinda Annisa
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 3 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v2i3.383

Abstract

Pajak daerah adalah pajak yang dipungut dan dikelola oleh pemerintah daerah untuk mendanai seluruh fungsi pemerintahan dan pembangunan daerah. Badan Pendapatan Daerah merupakan perangkat daerah yang berfungsi mengelola segala jenis penerimaan dan pendapatan kekayaan daerah, salah satunya Pajak Bumi dan Bangunan Sektor Perdesaan dan Perkotaan (PBB-P2). Tingginya jumlah piutang PBB P2 di Kota Bekasi disebabkan adanya permasalahan dalam pelaksanaan pemungutan pajak. Penelitian ini dilakukan untuk mengetahui efektivitas Penagihan Piutang PBB-P2 di Kota Bekasi serta kendala dan upaya yang dilakukan dalam pemungutan PBB-P2. Peneliti menggunakan metode penelitian deskriptif kualitatif. Pengumpulan data dari penelitian ini adalah dengan wawancara, observasi, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa efektivitas pemungutan piutang Pajak Bumi dan Bangunan Perdesaan dan Perkotaan dalam meningkatkan realisasi Penerimaan kurang efektif jika dilihat dari tidak tercapainya target penerimaan tahun 2021 dengan persentase sebesar 77,46. % dan tingginya jumlah piutang PBB-P2 yang terus meningkat setiap tahunnya. Kurang efektifnya penagihan piutang PBB-P2 di Kota Bekasi disebabkan oleh beberapa kendala yang terjadi seperti kurangnya kesadaran wajib pajak, sosialisasi yang tidak merata, kurangnya kualitas dan kuantitas sumber daya manusia, serta terbatasnya sarana dan prasarana. Upaya yang dilakukan oleh Dinas Pendapatan Daerah Kota Bekasi adalah melakukan sosialisasi bersama dengan pihak perbankan untuk mempermudah wajib pajak dalam melakukan pembayaran dan bekerjasama dengan Unit Pelaksana Pelayanan Terpadu Kecamatan, Desa, dan Rukun Tetangga/Dusun
Supervision Of Bonded Area Facility Policies For Importers At The Bekasi Customs And Excise Intermediate Type A Supervision And Service Office For 2018-2019 Pramukty, Rachmat; Harjo, Dwikora; Yulaeli, Tri; Titik Wiyani, Natalia; Adharyanto, Alpandi
International Journal of Educational Research & Social Sciences Vol. 3 No. 5 (2022): October 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i5.519

Abstract

One particular phenomenon in this research is that the Bonded Zone facility policy has its own appeal in the producers' eyes on an export basis. Consequently, judging from the large number of Bonded Zone scattered throughout Bekasi City, it becomes a significant obstacle for the supervisory duty’s implementation. The number of personnel within the Directorate General of Customs and Excise (DJBC) is inadequate, which in turn, causes the practice of misusing DJBC's superior facilities is easier to do. This study aims to determine and analyze the Bonded Zone facility policy supervision for importers at the supervision and Service Office for Customs and Excise in Type A of Bekasi Customs and Excise and the constrictions and efforts in the supervision process. The research method employed was descriptive research with a qualitative approach. Meanwhile, the data analysis method implemented was qualitative data analysis. The results of this study indicated that the policy supervision of Bonded Zone facility for importers at KPPBC TMP A Bekasi has been going well on each year. However, it has not been optimally implemented. It is indicated by the findings from the inspection results and action carried out by KPPBC TMP A Bekasi. In implementing the bonded area facility policy supervision, KPPBC TMP A Bekasi tackled various obstacles, nearly data retrieval problems on the CEISA TPB application, the unmatched company IT Inventory to what was reported, and the insufficient number of personnel in the supervisory unit.
Co-Authors Abdullah, Sya’Adan Adharyanto, Alpandi 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 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