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All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Accounting and Business Journal Jurnal Pengabdian Bukit Pengharapan Educational Studies and Research Journal Jurnal Perpajakan
Adiman, Sumardi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Value Added Tax (VAT) Restitution and Revenue Rizkina, Miftha; Adiman, Sumardi
Accounting and Business Journal Vol 5 No 1 (2023): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v5i1.4603

Abstract

The purpose of this study is to determine and analyze the application of VAT refund, VAT revenue and the relationship between VAT refund and VAT revenue. This study was conducted at the Regional Office of DGT I North Sumatra. The research method used in this research is descriptive and the type of data used is qualitative. The data sources used in this study are primary and secondary data using data collection techniques including documentation and interviews. The results of this study indicate that each year not all submissions of restitution or returns can be made due to one of the things such as the submission process for 12 months. And the amount of VAT revenue has increased every year, the increase in value-added tax revenue is also influenced by the value-added tax collection system which currently uses E-Invoicing. The North Sumatra I DGT Regional Office has complied with the Tax Council regulations in implementing VAT restitution.
EFFECT OF EFFECTIVENESS OF COLLECTION OF COSTS OF OBTAINING RIGHTS TO LAND AND BUILDINGS (BPHTB) ON INCOME ORIGINAL AREA IN WEST ACEH DAYA DISTRICT Adiman, Sumardi
Accounting and Business Journal Vol 3 No 1 (2021): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v3i1.1222

Abstract

The purpose of this study was to determine the effect of the effectiveness of BPHTB collection on local revenue. This type of research is a causal research that looks for causal relationships. The number of observations in this study were 36 analysis units with 9 sub-districts in the Southwest Aceh district that published BPHTB and PAD reports using the Cross Section for time series data for 4 semesters (2018-2020). The data were processed using regression analysis. The results showed that the effectiveness of BPHTB collection had a significant positive effect on local revenue
ANALISIS PENERIMAAN PAJAK HOTEL DALAM UPAYA PENINGKATAN PENDAPATAN DAERAH DI KOTA MEDAN Adiman, Sumardi; Rizkina, Miftha; Aliah, Nur; Dewi Maharani, Juana
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 7 (2024): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i7.2024.2722-2733

Abstract

Penelitian ini dilakukan bertujuan untuk mengetahui seberapa besar penerimaan pajak hotel yang akan memberikan kontribusi untuk peningkatan Pendapatan Asli Daerah Kota Medan. Penelitian ini menggunakan metode analisis deskriptif kuantitatif yang mana dilakukan dengan cara mengumpulkan dan menyajikan data yang diterima. Teknik pengumpulan data yang dilakukan adalah wawancara dan dokumentasi berupa target dan realisasi penerimaan pajak hotel.Hasil penelitian ini menunjukkan bahwa kontribusi pajak hotel kota medan tahun 2020-2022 tergolong ke dalam kriteria sangat kurang. Hal tersebut dapat diloihat dari hasil perhitungan kontribusi penerimaan pajak hotel dikota medan yaitu pada tahun 2020 sebesar 0,04%, tahun 2021 sebesar 0,04% dan pada tahun 2022 sebesar 0,06% yang mana pada tabel kontribusi meunjukkan bahwasanya hasil tersebut menunjukkan kriteria yang sangat kurang.
SOSIALISASI PERENCANAAN PAJAK DI DESA KOTA PARI KECAMATAN PANTAI CERMIN Adiman, Sumardi; Rizkina, Miftha; Aliah, Nur; Maharani, Juana Dewi
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 2 (2024): Spesial Issue
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v5i1.631

Abstract

The aim of carrying out this service is the downstreaming of the research plan carried out to provide understanding to SMEs in accounting and investing as well as creating and developing understanding so that they have an awareness of investing from an early age. Understanding financial planning will have a big impact on business development and in the future. Method used starting from identifying problems, designing activity programs, socializing tax planning in managing business finances properly and correctly, activities in this Community Partnership Program are carried out in an integrated manner. offline. The learning method and approach applied in achieving basic competency in this activity is a participatory method, where the material delivery pattern is based on the golden rule. Village officials responded enthusiastically to this Community Partnership Program, as evidenced by the large number of village officials and communities participating and discussing. This Community Partnership Program has succeeded in increasing the understanding and capabilities of village officials in Kota Pari Village.
Optimalisasi Penerimaan Pajak di Indonesia: Tinjauan Literatur atas Strategi dan Tantangan Kebijakan Fiskal Adiman, Sumardi
Educational Studies and Research Journal Vol. 2 No. 2 (2025): Educational Studies and Research Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/vj9pg269

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis strategi optimalisasi penerimaan pajak di Indonesia berdasarkan studi literatur yang relevan. Fokus utama diarahkan pada aspek kebijakan fiskal, kepatuhan wajib pajak, serta digitalisasi perpajakan. Metode yang digunakan adalah studi literatur terhadap jurnal-jurnal nasional dan internasional dari tahun 2015 hingga 2024. Hasil kajian menunjukkan bahwa digitalisasi melalui sistem e-filing, reformasi administrasi, serta edukasi fiskal secara signifikan berdampak pada peningkatan penerimaan pajak. Namun, tantangan masih ditemui pada sektor informal dan tingkat kepatuhan sukarela yang rendah. Studi ini memberikan rekomendasi kebijakan untuk meningkatkan efisiensi dan efektivitas sistem perpajakan di Indonesia.
ANALISIS PENGELOLAAN PAJAK DAERAH DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA BINJAI Putri, Diva Aulia; Junawan, Junawan; Adiman, Sumardi
JURNAL PERPAJAKAN Vol 6 No 1 (2024): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v6i1.4952

Abstract

This research aims to find out how regional taxes are managed, targets and realization of regional taxes and how effective regional taxes are in increas-ing local revenue in the Binjai city government. The method used in this research is quantitative descriptive. The data collection technique is through primary data, namely data obtained directly from data sources where the research was carried out at BPKPAD Binjai City and secondary data, namely data ob-tained through literature study. The results of the research show that the regional tax realization results obtained each year are not in accordance with the specified targets, resulting in a decline. with an average of 64.6%. Based on the effectiveness level, the results of the target percentage and realization of regional taxes are still below 100% with an average of 64.6% with the Ineffective (TE) criteria. It is hoped that BPKPAD will be able to manage regional taxes and explore the potential of Binjai City so that regional tax revenues can exceed the specified targets and can increase Orig-inal Regional Income.
PENGARUH KEBIJAKAN PENGAMPUNAN PAJAK TERHADAP PERMOHONAN PENGAJUAN KEBERATAN DI KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK Adiman, Sumardi
JURNAL PERPAJAKAN Vol 6 No 2 (2024): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v6i2.4955

Abstract

Tax Amnesty policy is one of the important policies in order to optimize the national banking business. It is hoped that this policy will provide benefits not only to the national economy but also to the government and taxpayers themselves. In addition, this policy also has the potential to add to the national economy which can then be utilized for domestic economic activities. Tax amnesty is an opportunity given in a short time to taxpayers to pay a sum of money as an exemption from liability (including interest and penalties) in connection with the previous tax year without any worries to be prosecuted. With the existence of tax amnesty is expected to produce tax revenue that has not been paid or underpaid, besides that this is done to improve taxpayer compliance in paying taxes. The increase in compliance is also a result of the increasingly effective oversight of taxpayers, because the information on the taxpayer's wealth list will be more accurate as well. Banks as credit suppliers can become intermediaries for taxpayers who take part in this program. because every taxpayer who follows the tax amnesty program, is obliged to pay a sum of money as a ransom to the state. With this ransom, for taxpayers who lack funds in ransom payments, can apply for credit to the bank. With the existence of the credit is expected to provide convenience for taxpayers to pay ransoms for the tax amnesty program so that there are no more reasons for taxpayers to pay in arrears.
PENGARUH PENERAPAN PP NO 23 TAHUN 2018 TERHADAP PENINGKATAN KEPATUHAN PEMBAYARAN PAJAK PADA PELAKU UMKM (USAHA MIKRO KECIL MENENGAH) Adiman, Sumardi; Rizkina, Miftha
JURNAL PERPAJAKAN Vol 7 No 2 (2025): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v7i2.4970

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) that have grown so rapidly from year to year have created tax obligations for these business actors. To help UMKM Taxpayers, the government in 2013 has issued Peraturan Pemerintah (PP) number 46. After several years of implementation, now the government has issued an improvement to the regulation, namely by issuing Government Regulation No. 23 of 2018. This regulation was issued to provide tariff relief for UMKM business actors. However, the PP which was passed in mid-2018 is still felt to lack to increase compliance in tax payments to UMKM. This research focuses on taxpayers' understanding of the implementation of these rules. This study aims to see the influence of PP 23 of 2018 related to the reduction of tax rates for UMKM, whether this reduction in tariffs can increase the compliance of UMKM actors in paying their tax obligations. The method used in this study uses a qualitative approach, steps in qualitative data analysis through four processes, namely collecting data, sorting unnecessary data, presenting and analyzing data, and finally concluding data. The result of this study is that all respondents stated that they were willing to pay taxes at the new rate. However, respondents hope to get more detailed information and guidance to take care of their tax obligations.
FAKTOR-FAKTOR PENYEBAB TIDAK TERLAKSANA SISTEMATIS PROSEDUR AKUNTANSI PADA UKM DI DESA KOTA PARI Aliah, Nur; Rizkina, Miftha; Adiman, Sumardi; Ramadani, Mutiara
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 6 (2024): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i6.2024.2551-2558

Abstract

Penelitian ini dilaksanakan di Desa Kota Pari, Kecamatan Pantai Cermin, Sumatera Utara, dengan fokus pada para pelaku UKM.Tujuan dari penelitian ini adalah untuk menganalisis praktik pencatatan keuangan yang dilakukan oleh para pelaku UKM di desa tersebut dan mengidentifikasi alasan di balik tidak diterapkannya prosedur akuntansi yang sistematis serta strategi untuk mengatasi masalah pencatatan keuangan. Data primer diperoleh melalui wawancara dengan pihak terkait, observasi, dan dokumentasi dari para informan. Analisis data dilakukan dengan metode kualitatif. Penelitian ini mempertimbangkan faktor-faktor seperti persepsi, motivasi, literasi keuangan, dan peran lembaga pendidikan tinggi.Hasilnya menunjukkan bahwa pencatatan keuangan yang dilakukan oleh pelaku UKM sangat sederhana dan tidak mengikuti prosedur akuntansi yang sistematis, dengan pencatatan yang dilakukan secara manual pada buku tulis atau buku double folio yang hanya mencatat penerimaan dan pengeluaran. Alasan utama tidak diterapkannya prosedur akuntansi yang sistematis adalah persepsi pelaku usaha yang menganggap pembukuan sesuai prosedur akuntansi tidak penting.Hal ini berdampak pada motivasi mereka yang rendah untuk berkembang. Selain itu, rendahnya literasi keuangan, yang dipengaruhi oleh tingkat pendidikan, juga merupakan faktor penyebab. Peran perguruan tinggi dalam memberikan sosialisasi dan pelatihan kepada pelaku usaha belum maksimal.Untuk mengatasi masalah pencatatan keuangan pada UKM, disarankan adanya pelatihan berkala dan pendampingan hingga para pelaku usaha mampu mencapai standar pencatatan yang diharapkan.
ANALISIS PENERIMAAN DAN RESTITUSI PAJAK PERTAMBAHAN NILAI PADA KANWIL DJP SUMATERA UTARA I Rizkina, Miftha; Aliah, Nur; Adiman, Sumardi; Dewi Maharani, Juana
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 7 (2024): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i7.2024.2938-2943

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis penerimaan serta restitusi Pajak Pertambahan Nilai (PPN), penerimaan PPN, serta hubungan antara restitusi PPN dan penerimaan PPN. Penelitian dilakukan di Kantor Wilayah Direktorat Jenderal Pajak (Kanwil DJP) Sumut I.  Penelitian ini menggunakan pendekatan deskriptif, namun dengan jenis data kualitatif. Sumber data utama dan tambahan yang digunakan adalah dokumentasi dan wawancara. Hasil penelitian menunjukkan bahwa Kanwil DJP Sumut I telah melaksanakan restitusi PPN sesuai dengan ketentuan yang berlaku.
Co-Authors Dewi Maharani, Juana Junawan, Junawan Maharani, Juana Dewi Nur Aliah, Nur Putri, Diva Aulia Ramadani, Mutiara Rizkina, Miftha