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Analisis Penerimaan Pajak Rokok Pada Masa Pandemi Covid-19 Di Provinsi Jawa Barat Dwikora Harjo
JURNAL ONLINE INSAN AKUNTAN Vol 6 No 1 (2021): Jurnal Online Insan Akuntan (Juni 2021)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v6i1.1551

Abstract

Abstrak: Penelitian ini merupakan gabungan dari penelitian lapangan dan pustaka, yaitu menganalisis perilaku penikmat rokok aktif di provinsi Jawa Barat pada masa Pandemi Covid-19. Dalam menganalisis menggunakan teori perilaku/behavior berdasarkan teratur berupa buku, jurnal dengan memadukan data yang didapat dari jawaban para perokok aktif. Tujuan penelitian untuk mengetahui bagaimana perilaku penikmat rokok dimasa pandemi covid-19. Penelitian ini menggunakan teori perilaku Torndike sebagai acuan penelitian dimana asumsi dasar mengenai tingkah laku menurut teori ini adalah tingkah laku sepenuhnya ditentukan oleh aturan, bisa diramalkan, dan bisa ditentukan. Pengumpulan data dilakukan dengan library research dan analisis data dilakukan dengan teknik reduksi data, melakukan display data selanjutnya ditarik suatu kesimpulan. Penelitian ini juga melakukan kuisioner terhadap 176 perokok aktif dan meminta pendapat tentang perilaku perokok dimasa pandemi kepada para tenaga ahli yaitu psikolog, akademisi dan pihak regulator. Dari hasil penelitian diketahui bahwa aturan yang tegas menjadi salah satu penyebab kenaikan pajak rokok namun tidak membuat penikmat rokok mengurangi kebiasaannya tersebut. Teori tentang perilaku yang bisa diramalkan ternyata tidak sesuai pada masa pandemi ini bagi perokok aktif dan teori tentang bisa ditentukan bahwa pandemi ini akan menunurunkan perokok aktif sehingga menurunkan pajak rokok juga ternyata tidak terbukti. Kata kunci: Perilaku, Teori Torndike, Perokok Aktif, Pajak Rokok Abstract: This research is a combination of field and literature research, namely analyzing the behavior of active cigarette connoisseurs in West Java province during the Covid-19 Pandemic. In analyzing using behavior theory / behavior based on literature in the form of books, journals by combining the data obtained from the answers of active smokers. The research objective was to find out how the behavior of cigarette lovers during the Covid-19 pandemic. This research uses Torndike's behavior theory as a research reference where the basic assumption of behavior according to this theory is that behavior is entirely determined by rules, predictable, and can be determined. Data collection was carried out by using library research and data analysis was carried out by using data reduction techniques, displaying the data and then drawing a conclusion. This study also conducted questionnaires on 176 active smokers and asked experts about smoking behavior during the pandemic period, namely psychologists, academics and regulators. From the research results, it is known that strict rules are one of the causes of the increase in cigarette taxes but do not make cigarette lovers reduce their habit. The theory of predictable behavior turned out to be inappropriate during this pandemic for active smokers and the theory about being able to determine that this pandemic would reduce active smoking and thus lower cigarette taxes was also not proven. Keywords: Behavior, Torndike Theory, Active Smoker, Cigarette Tax
Pelaksanaan Kewajiban Perpajakan Pelaku Usaha Mikro Kecil Menengah Marketplace di Wilayah Kecamatan Duren Sawit Dwikora Harjo; Aninda Rahmawati; Dani Milleano
JURNAL ONLINE INSAN AKUNTAN Vol 6 No 2 (2021): Jurnal Online Insan Akuntan (Desember 2021)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v6i2.1602

Abstract

Regarding the implementation of Government Regulation Number 23 of 2018 concerning tax obligations, there are still MSMEs in the marketplace who do not know their tax obligations. This study was conducted with the aim of analyzing the fulfillment of tax obligations and the obstacles among the MSME marketplace in the Duren Sawit Pratama Tax Service Office, especially in 2020 at the peak of the COVID-19 pandemic. A qualitative approach with descriptive research is the method used in conducting this research. The results show that the fulfillment of tax obligations among the MSME marketplace in the Duren Sawit Pratama Tax Office has not gone well, especially in terms of registration and tax reporting. Some of the obstacles found were the difficulty of identifying and reaching new marketplace MSME taxpayers, so that tax socialization did not run optimally. In addition, knowledge about tax obligations among them is also still very low. As a result, the MSME tax contribution in the marketplace has decreased, with an average tax contribution of only 0.56% during the 2018-2020 period.
Tracking Activities for Data Verification of Motorized Vehicles Not Re-Gisterin in Bekasi City, West Java, Indonesia Dwikora Harjo
Ilomata International Journal of Tax and Accounting Vol. 2 No. 4 (2021): October 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.334 KB) | DOI: 10.52728/ijtc.v2i4.374

Abstract

This research was conducted to determine the level of effectiveness of tracing implementation activities in order to verify the accuracy of data on motorized vehicles that did not re-register in an effort to support the regional tax stimulus policy provided by the Regional Revenue Agency of West Java Province in the face of the COVID-19 pandemic in Bekasi City. This study uses a qualitative approach and descriptive research type by conducting library research and data collection using documentation on data obtained from related agencies. The results show that the West Java Provincial Government through the Regional Revenue Agency of West Java Province in an effort to relieve Motor Vehicle Taxpayers affected by the Covid-19 pandemic in 2020 has provided a Motor Vehicle Tax stimulus, including exemption from Motor Vehicle Tax fines and giving discounts in tax payments. Motorized Vehicles and Motor Vehicle Title Fee, provided that all data are validated. So that the public can enjoy the stimulus, the West Java Bapenda collaborates with various parties to conduct verification and validation of Motor Vehicle Taxpayer data with the level of the effectiveness ratio of these activities in 2020 of 77.01%, a decrease compared to the achievement in 2019 of 89.09% and in 2018 amounted to 82.14%.
Individual Taxpayers Knowledge Analysis on Reporting with Separated Assets Status in the Annual Tax Return at Bekasi Madya Tax Office Heru Sudinta; Krishantoro Krishantoro; Dwikora Harjo; Anny EkaYasika
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6792

Abstract

Individual taxpayers with separated assets have difficulty reporting their annual tax return, and individual taxpayers who are husband and wife and have their own TINs must combine their net income at the time of annual tax return reporting, resulting in bigger progressive tax during the calculation of the income tax payable that leads to underpaid income tax. This research to analyze the knowledge of individual taxpayers with separated assets status on annual tax return reporting at the Intermediate Tax Office of Bekasi City, the obstacles faced, and the efforts made to overcome the obstacles. This research was conducted using descriptive qualitative methods. Data collection techniques interviews, observation and documentation. Knowledge and understanding of individual taxpayers with separate asset status in their annual tax reporting in the Intermediate Tax Office of Bekasi City, when measured by the theory of knowledge of taxpayers based on the Khasanah theory, is still low, and it affects the accuracy of the calculation during tax reporting.
Analysis of the Growth Rate, Effectiveness, Potential, and Contribution of Advertising Tax to Local Original Income (PAD) in Mataram City 2019-2023 Addini Nurizzati; Muthmainnah Milliani; Dwikora Harjo
Economy and Finance Enthusiastic Vol. 3 No. 2 (2025): July-December
Publisher : Tinta Emas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/efe.v3i2.562

Abstract

This study analyzes the performance of Mataram City's advertising tax during 2019–2023 using a quantitative descriptive approach to assess the dynamics of growth rates, collection effectiveness, potential estimates, and its contribution to Regional Original Income (PAD). Secondary data are sourced from official local government documents (PAD and advertising tax target–realization), while measurements use standard measures: annual growth (current year realization compared to the previous year), effectiveness (ratio of realization to target), potential, and contribution (ratio of advertising tax realization to PAD realization). The results show an average growth rate of 56.28% (categorized as quite successful) with high volatility: a contraction in 2020 due to the pandemic shock and a sharp decline in 2023 related to the regulation of bando, changes in the stock of high-value objects, and compliance friction. The average collection effectiveness is 93.39% (effective), but is sensitive to target setting, especially during policy revisions or changes. The estimated average annual revenue of Rp468,394,100.00 is relatively small compared to the object-based revenue and historical realizations, indicating the need to standardize time units and the tax base for each media type to ensure more representative rental values. The average contribution of advertising tax to local revenue (PAD) is 1.08%, which is relatively low. Therefore, this channel is more appropriately positioned as a stable source of additional revenue if inventory management, licensing, electronic billing, and compliance enforcement are strengthened.