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All Journal Jurnal Kebijakan Publik Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan UNEJ e-Proceeding Monex: Journal of Accounting Research Jurnal Riset Akuntansi Terpadu Widya Cipta : Jurnal Sekretari dan Manajemen SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Journal of Social and Political Science Bisma: Jurnal Bisnis dan Manajemen Jurnal STIE Semarang (Edisi Elektronik) Jurnal Abdimas Mahakam Jurnal Mantik TRIDARMA: Pengabdian Kepada Masyarakat (PkM) Enrichment : Journal of Management JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Revenue : Jurnal Ilmiah Akuntansi Mattawang: Jurnal Pengabdian Masyarakat ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Educoretax Journal of Law, Administration, and Social Science Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Jurnal Penelitian Ekonomi Manajemen dan Bisnis InSTEM Jurnal Vicidi
Galih Wicaksono
Jurusan Perpajakan Universitas Jember
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN PONOROGO Ayu Permatasari; Galih Wicaksono
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v2i2.77

Abstract

This study aims to determine the effectiveness of Rural and Urban Land and Building Tax revenue (PBB-P2), as well as the contribution of PBB-P2 to Regional Original Income (PAD). This research is a type of quantitative descriptive research. The data collection technique was carried out using documentation techniques, and based on PBB-P2 and PAD data for Ponorogo Regency in 2018-2020. The results showed that the level of effectiveness of PBB-P2 on average was in the very effective criteria, while the level of contribution of PBB-P2 to PAD was still in the low criteria. Therefore, it is necessary to strengthen its potential so that its contribution can be even greater, so that PBB-P2 can become one of the mainstays for local governments in increasing PAD in Ponorogo Regency
Potential Analysis And Optimalize Strategy Of Boarding Home Tax In Banyuwangi District: Potential Analysis And Optimalize Strategy Of Boarding Home Tax In Banyuwangi District Yeni Puspita; Galih Wicaksono
Jurnal Mantik Vol. 3 No. 4 (2020): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.457 KB)

Abstract

The purpose of this research is to determine the potential of a boarding house tax and tax revenue optimization strategies boarding house at Banyuwangi Regency. The analytical method uses a quantitative approach to give a questionnaire to the boarding house owner as a taxpayer. Based on information from four sub-districts can be concluded that the total potential of boarding house tax in the Banyuwangi Regency is IDR 717,755,450.00. The strategy needs to be done by the local government to increase boarding house tax revenue are through optimizing the intensification of local tax collection, strengthening the collection process, increasing supervision, increasing administrative efficiency and reducing collection costs. This can be done by increasing coordination with related institutions in the region. The analytical method is used as a quantitative approach to give a questionnaire to the boarding house owner as a taxpayer
The Role of Working Capital on Profitability After Tax on Automotive And Allied Products Companies in Indonesia: The Role of Working Capital on Profitability After Tax on Automotive And Allied Products Companies in Indonesia Galih Wicaksono; Yeni Puspita
Jurnal Mantik Vol. 3 No. 4 (2020): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (696.168 KB)

Abstract

The purpose of this research is to know the role of working capital on profitability through factors that affect the amount of working capital, among others: Working capital turnover, liquidity, cash turnover, receivables turnover, turnover Stocks, and cash versus total assets, both partially and simultaneously. The data analysis method uses SPSS software with multiple regression analysis, which is used to test the tested hypothesis, both partially and simultaneously, and see the magnitude of the coefficient. Based on the results of the study and the discussion can be concluded that partially only the turnover of working capital and liquidity that have a significant impact on profitability, but the direction is negative. Simultaneously, the turnover of working capital, liquidity, cash turnover, receivables turnover, inventory turnover, and cash versus total assets affects profitability, but the effect is relatively small which is only 19.4%.
Transfered Tax Knowledge to Improve Taxpayer Compliance: Transfered Tax Knowledge to Improve Taxpayer Compliance Nurcahyaning Dwi Kusumaningrum; Rachmat Hidayat; Galih Wicaksono; Yeni Puspita; Venantya Asmandani; Tree Setiawan Pamungkas; Djoko Susilo
Jurnal Mantik Vol. 3 No. 4 (2020): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.929 KB)

Abstract

The purpose of research to know the influence of the taxpayer science level to the compliance of paying taxes by taxpayers, among others: knowledge of tax law, system knowledge and taxation functions, and the knowledge of sanctions Taxation both partially and simultaneously. Data analysis methods use SPSS software with a linear regression analysis, which is used to test the hypothesized influence of the taxpayer's level of science to pay tax compliance by both partial and simultaneous taxpayers, and See the magnitude of the coefficient. Based on the results the study concluded that in partial and simultaneous levels of taxpayer enforcement science has significant effect on the compliance of paying taxes by taxpayers.
Effect Of Using E-Filling On Quality Of Tax Reporting Services In East Java: Effect Of Using E-Filling On Quality Of Tax Reporting Services In East Java Venantya Asmandani; Tree Setiawan Pamungkas; Rachmat Hidayat; Galih Wicaksono; Yeni Puspita; Nurcahyaning Dwi Kusumaningrum
Jurnal Mantik Vol. 3 No. 4 (2020): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (650.701 KB)

Abstract

The purpose of this research is to determine the use of e-filling of the quality of tax Reporting Services partially. This research used quantitative methods and data analysis methods use SPSS software with simple regression analysis, which is used to test tested hypotheses, partially, and to see the magnitude of the coefficient. Based on the results of research and discussion can be concluded that partial use of e-filling affects the quality of the annual tax reporting Service, But the direction is negative and is proven in analysis of SPSS test results with a significance value of 0.000 < from 0.05. Increasing the use of e-filling jointly by taxpayers for annual SPT tax reporting will decrease the quality of the annual SPT tax Reporting Service, the DGP server is still not able to accommodate so many access at one time so that often occurs errors or difficult to access due to the limitations of available brandwidth.
THE ROLE OF ADVERTISING TAX THROUGH MEASURING THEIR EFFECTIVENESS, GROWTH AND CONTRIBUTION TO LOCAL TAXES IN LUMAJANG REGENCY Galih Wicaksono
Jurnal Mantik Vol. 6 No. 1 (2022): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

Advertising tax is one type of local tax that is well known by the public, given its reach at several strategic points that can be seen by the public. The purpose of this study was to determine the effectiveness, growth, and contribution of the advertisement tax to local taxes in Lumajang Regency for the 2018-2020 period. The type of research is descriptive quantitative, the source of data is from the Regional Tax and Retribution Agency of Lumajang Regency, previous research and the internet, as well as data analysis techniques using the calculation of the effectiveness, growth, and contribution of advertisement tax to local taxes. The results of this study are the effectiveness is in the very effective position, the growth is in a volatile position, and the contribution to local taxes is in the very less category.
ROLE OF BPHTB ON ORIGINAL LOCAL GOVERNMENT REVENUE THROUGH MEASUREMENT OF EFFECTIVENESS AND CONTRIBUTION IN SIDOARJO REGENCY Galih Wicaksono; Nurul Ainif; Sovie Arrachelyta Rizky Nur Habibah
Enrichment : Journal of Management Vol. 12 No. 2 (2022): Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (899.499 KB) | DOI: 10.35335/enrichment.v12i2.466

Abstract

The Customs for the Acquisition of Land and or Building Rights (BPHTB) is one type of local tax whose revenue potential can be increased through a series of appropriate strategies. This study aims to determine how the role of BPHTB on Regional Original Income (PAD) in Sidoarjo Regency, through its effectiveness and contribution to PAD. This research is a quantitative descriptive, by calculating the ratio of effectiveness and contribution of BPHTB to PAD, 2018-2020. Using secondary data sourced from research journals and the realization of regional income in Sidoarjo Regency. The findings of this study are that the target and realization of BPHTB are fluctuating, while PAD always increases every year. Effectiveness is in the very effective category, while the contribution to PAD is in the not enough category.
Role of Rural and Urban Land and Building Taxes on Regional Original Revenue of Lumajang Alvia Nur Utami; Galih Wicaksono
Journal of Business and Economics Research (JBE) Vol 3 No 1 (2022): February 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i1.1647

Abstract

The purpose of this study was to determine the role of Rural and Urban Land and Building Tax (PBB-P2) on Regional Original Income (PAD) in Lumajang Regency, through measuring the effectiveness and contribution of PBB-P2 to PAD. This type of research is descriptive quantitative, as well as secondary data obtained from a third party. The object of the research is the target and realization of PBB-P2 and PAD revenue in 2018 to 2020 in Lumajang Regency. Based on the data obtained, it shows that the acceptance of PBB-P2 is in the effective category. Meanwhile, its contribution to PAD is in the very low category. So that after knowing the results of this research, the local government is expected to be able to optimize again the revenue sourced from the Rural and Urban Land and Building Tax.
Level Of Effectiveness And Contribution Of Rural And Urban Land And Building Taxes To Regional Original Income Abid Imanul Akmal; Galih Wicaksono; Boedijono Boedijono
Journal of Business and Economics Research (JBE) Vol 3 No 2 (2022): June 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i2.1749

Abstract

The Rural and Urban Land and Building Tax (PBB-P2) is one of the strategic taxes for local governments, including the Jember Regency Government. This is because PBB-P2 revenue contributes to Regional Original Income (PAD), so it is necessary to know the level of effectiveness on PAD, as the purpose of this study. This type of research is descriptive, which explains the conditions based on the results of the analysis, with the data source in the form of secondary data. In general, this study resulted in the findings that the effectiveness of PBB-P2 in the less effective category, and its contribution to PAD at the very low level or category. The recommendation from the results of this study is that the Jember Regency Government should always strive to increase the target and realization of PBB-P2 revenue in accordance with its potential, so that it can contribute maximally to PAD.
Peranan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Melalui Efektivitas Dan Kontribusi Terhadap Pendapatan Asli Daerah Kabupaten Situbondo Mu’min Al-Mukhlisin; Galih Wicaksono; Venantya Asmandani
Journal of Law, Administration, and Social Science Vol 1 No 2 (2021): Desember 2021
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.699 KB) | DOI: 10.54957/jolas.v1i2.116

Abstract

This research is aimed at knowing the role of the Earth Tax and Rural and Urban Buildings (UN-P2) through its effectiveness and contribution to Regional Original Income (PAD) in Situbondo Regency. The study used descriptive quantitative methods. The type of data used is secondary data obtained from the Situbondo District Data Center Application. The data used is the target and realization of UN-P2 acceptance, the realization of PAD receipts in Situbondo Regency during 2018-2020. The results showed that the effectiveness of UN-P2 from year to year is still ineffective. While the contribution of UN-P2 to PAD is still very lacking every year. So that in the future so that the role of UN-P2 on PAD can be optimal, the Situbondo Regency Government needs to explore the potentials in the form of Earth Tax objects and Rural and Urban Buildings and conduct intensive tax socialization to improve UN P2 compliance on time with the appropriate amount .   Untuk memperkuat esensi dan posisi otonomi dalam menopang kapasitas fiskal daerah, pemerintah pusat memberikan wewenang kepada pemerintah daerah atas pungutan pajak daerah dan retribusi daerah sesuai dengan amanat Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Penelitian ini ditujukan untuk mengetahui peranan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) melalui efektivitas dan kontribusinya terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Situbondo. Penelitian ini menggunakan metode kuantitatif deskriptif. Jenis data yang digunakan adalah data sekunder yang diperoleh dari Aplikasi Pusat Data Kabupaten Situbondo. Data yang digunakan adalah target dan realisasi penerimaan PBB-P2, realisasi penerimaan PAD di Kabupaten Situbondo selama tahun 2018-2020. Hasil penelitian menunjukan bahwa efektivitas PBB-P2 dari tahun ke tahun masih tidak efektif. Sedangkan kontribusi PBB-P2 terhadap PAD masih sangat kurang pada setiap tahunnya. Sehingga ke depannya agar peran PBB-P2 terhadap PAD dapat optimal, Pemerintah Kabupaten Situbondo perlu menggali potensi-potensi berupa obyek Pajak Bumi dan Bangunan Pedesaaan dan Perkotaan dan mengadakan sosialisasi perpajakan secara intensif untuk meningkatkan kepatuhan PBB P2 tepat waktu dengan jumlah yang sesuai.
Co-Authors Abdul Mustofa Iqbal Asyrof Abid Imanul Akmal Abid Imanul Akmal Adit Ardiansyah Adnan, Fahrobby Alvia Nur Utami Anik Suwandari Antoni Ludfi Arifin Anwar Anwar Ayu Permatasari Bally Brilian Putra Bambang Sutopo Boedijono Boedijono Boedijono Boedijono Desi Rusita Nur Umaroh Devi Kusnanda Putri Deviana Safitri Dilivia Dama Ivonne Djoko Susilo Dyah Ayu Septi Cahayaningtyas Edy Wahyudi Erni Unggul Sedyautami Fara Azah Kharisma Finnantia Monicha Rikardin Florencia Irena Haris Cahyono Imron Imron Joni Alwi Krisnamurti Krisnamurti Lilis Setyaningsih Luh Putu Indah Budyawati Luh Putu Ratna Sundari Merdi Dwi Antoro Merindah Dwi Nabilqodarsa Mu’min Al - Mukhlishin Mu’min Al-Mukhlisin Mu’min Al–Mukhlishin Nana Istiqomah Natasya Putri Wulandari Nur Aeni Nurcahyaning Dwi Kusumaningrum Nurul Ainif Paskalino Siubera Udam Rachmat Hidayat Rahman, Rena Yunita Rena Yunita Rendy Setiawan Resvi Inayah Samsiah Samsiah Sovie Arrachelyta Rizky Nur Habibah Syafira Lailatul Ulfa Marfuah Tiara Riskawati Trisnadi Tree Setiawan Pamungkas Valentina Cahyaningtyas Venantya Asmandani Wahyu Sultan Maulana Yeni Puspita Zulfia Hasanah Eka Putri