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All Journal Transparansi Jurnal Ilmiah Ilmu Administrasi Ilomata International Journal of Tax and Accounting Jurnal Akuntansi dan Keuangan Jurnal Ilmu Administrasi Publik
Alief Ramdan
Institut Ilmu Sosial dan Manajemen STIAMI
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Sistem Informasi Perpajakan Terhadap Kepatuhan Wajib Pajak dan Penerimaan Pajak di Kantor Pelayanan Pajak Badan dan Orang Asing Satu Menurut Wajib Pajak Alief Ramdan
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 9, No 1: Maret 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.782 KB) | DOI: 10.31334/trans.v9i1.83

Abstract

This study aims to determine the relationship and influence of adequate taxation information system on taxpayer compliance and tax revenue. This research was conducted in the Office of Tax Service of Foreign Body and Person (KPP Badora) 1, in May 2006 with sample 115 Taxpayer Agency taken at random from 910 taxpayers or +/- 2% of the population. Instrument for collecting data of taxation information system (Y1) and taxpayer compliance (X1) is questionnaire of Likert scale model while tax revenue data (Y2) is secondary data obtained directly from KPP Badora 1.The analysis was done quantitatively with two statistical analysis techniques to be used in this study, namely regression analysis and Mann-Whitney difference test. Regression analysis techniques used to determine and predict the effect of tax information systems on taxpayer compliance and tax revenue. While the mean difference test of Mann-Whitney is used to detect whether there is a difference between the tax revenue level of KPP Badora 1 between before the use of computerized system and after use of the system. Interpretation of data analysis results using significance α = 5%.Regression analysis results show that there is a significant relationship between the application of tax information systems with taxpayer compliance of 0.653. While the big influence of the application of tax information system on taxpayer compliance is equal to 42.6%. Linear regression equation ŷ = 25.231 + 0.538 X. Mann-Whitney test results show that there is no significant difference between tax revenues before and after the implementation of tax information system which means that the application of tax information system does not affect significantly to tax revenue.
Restaurant Tax Audit Analysis in the Order to Test Taxpayer Compliance at Suku Badan Pendapatan Daerah Kota Administrasi Jakarta Selatan in 2021 Alief Ramdan; Tuaraja Simon Sinaga
Ilomata International Journal of Tax and Accounting Vol. 3 No. 3 (2022): July 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.882 KB) | DOI: 10.52728/ijtc.v3i3.532

Abstract

Based on temporary research, there are still many taxpayers who are not obedient in fulfilling their taxes, such as paying taxes not on time and not by the amount of tax owed. This study aims to find out and analyze the Restaurant Tax Audit Analysis in the Framework of Testing Taxpayer Compliance at the South Jakarta City Administration Regional Revenue Tribe in 2021. The research method used in this study is a qualitative descriptive method. The criteria for the sources that the author uses as informants (parties/interviewees) in this study are those who control and understand the conditions of the research object, who are involved or occupy positions related to the topic under study, and have sufficient time to be interviewed. Restaurant Tax Audit in the Context of Testing Taxpayer Compliance at the Regional Revenue Sub-District of the City of South Jakarta Administration has been carried out well, especially from the audit procedures and audit results, but the ability of the tax authorities still needs to be improved.
ANALISIS PENGAWASAN PEMUNGUTAN PAJAK RESTORAN DALAM UPAYA MENINGKATAN PENDAPATAN ASLI DAERAH KOTA DEPOK 2019 - 2022 Alief Ramdan; Winda Wulandari; Ardian Bayu Putra
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4588

Abstract

This study aims to analyze the supervision of restaurant tax collection in an effort to increase Regional Original Revenue (PAD) in Depok City during the period 2019–2022. The background of this research stems from the strategic role of local taxes, especially restaurant taxes, as a source of regional development funding. This study uses a descriptive qualitative approach with data collection techniques including in-depth interviews with officials from the Regional Financial Agency (BKD) of Depok City and documentation of secondary data. The results indicate that although PAD continues to grow annually, the effectiveness of supervision is hindered by low taxpayer awareness, insufficient tax literacy, and limited audit resources. Current supervisory efforts include regulatory outreach and periodic monitoring, but these measures have not been fully optimized. To enhance restaurant tax contribution to PAD, more structured strategies are needed, including educational initiatives, strengthened tax information systems, and improved coordination among relevant institutions. This research is expected to serve as a reference for local governments in formulating more adaptive and efficient regional tax policies.
Efektivitas Kebijakan Insentif Pajak Bumi Dan Bangunan Perdesaan dan Perkotaan Pada Penerimaan Pajak Daerah Di UPPRD Senen Tahun 2022-2024 Febi Rizkia; Alief Ramdan
Jurnal Ilmu Administrasi Publik Vol. 6 No. 1: Januari 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Abstract

Rural and Urban Land and Building Tax is one of the strategic sources of local revenue for the Provincial Government of DKI Jakarta. However, the realization of PBB-P2 revenue at UPPRD Senen during the 2022-2024 period shows fluctuations and has not fully reached the target, which is influenced by increasing taxpayer non-compliance and high arrears. To overcome this problem, the local government implemented a PBB-P2 incentive policy in the form of tax principal exemptions, principal relief, and the elimination of administrative sanctions. This study aims to analyze the effectiveness of the Rural and Urban Land and Building Tax incentive policy at the Senen UPPRD and to identify the inhibiting and driving factors that can affect local tax revenue. This study used a qualitative approach with a descriptive research type and data collection techniques through observation, interviews, and literature study. The research analysis is based on the effectiveness theory proposed by Richard M. Steers, which includes organizational factors, environmental factors, employee factors, and management factors. Based on the results obtained, it shows that the effectiveness of PBB varies each year. In 2022, the effectiveness level reached 68%, which is classified as not yet effective enough, in 2023 it was 90% and classified as quite effective, and in 2024 it was 123% and classified as very effective. The obstacle that arises is the low awareness of taxpayers, but efforts have been made by disseminating information about the PBB-P2 incentive policy evenly. Meanwhile, intensive socialization has become a driving factor in increasing PBB-P2 revenue realization and has an effect on regional revenue. Keywords: Effectiveness; PBB intensive policy; regional revenue.
Co-Authors Ardian Bayu Putra Febi Rizkia Tuaraja Simon Sinaga Winda Wulandari