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All Journal Jurnal Manajemen & Supervisi Pendidikan Jurnal Ilmiah Universitas Batanghari Jambi Sosio e-kons JABE (Journal of Applied Business and Economic) JURNAL ILMIAH GLOBAL EDUCATION Abdi Jurnal Publikasi Jurnal Pengabdian Masyarakat Ekonomi, Manajemen dan Akuntansi (JPMEMA) Innovative: Journal Of Social Science Research
Wening Estiningsih
Pendidikan Ekonomi FIPPS Universitas Indraprasta PGRI
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : Sosio e-kons

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Analisis Efektivitas Pajak Parkir dalam Meningkatkan Pendapatan Asli Daerah di Wilayah Jakarta Selatan Wening Estiningsih; Heri Nurranto
Sosio e-Kons Vol 12, No 02 (2020): Sosio e-Kons
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/sosioekons.v12i02.6490

Abstract

In accordance with the regional taxation system which was started in 1997 by issuing Law Number 18 of 1997 concerning building a simple, fair, and effective regional levy system. This reform is aimed at building a fair, simple, and effective local levy system, as well as correcting the weaknesses of the previous system, especially those related to the effectiveness and efficiency of tax collection. The third phase was marked by the issuance of Law Number 25 of 1999 concerning Central and Regional Financial Balancing, which has significantly changed the financial relations between the central government and regional governments, which were from more centralized to decentralized. This phase is marked by the existence of regional autonomy. One of them is the parking tax revenue which is currently managed by the government, private sector, and individually so that the effectiveness of parking tax revenue can be seen on the contribution of local tax revenue. As for this research, using a descriptive research method and after conducting the research it was concluded that it was in accordance with the expected target. However, it would be maximized if all elements of the parking tax were maximized, namely, the amount of parking revenue from illegal parking was Rp. 19,720,000,000. If the nominal is added to the parking tax revenue in 2018, which is Rp. 195,281,205,961 to Rp. 215,001,205,961.
Evaluasi penggunaan e-filling pada wajib pajak di KPP Pratama Pasar Minggu 2015-2018 Wening Estiningsih; Hardian Mursito; Heri Nurranto
Sosio e-Kons Vol 13, No 2 (2021): Sosio e-Kons
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/sosioekons.v13i2.9762

Abstract

The change in service includes services to wp, from initially having to submit the taxpayer to the Tax Service Office (KPP) directly, making submitting SPT online anywhere and anytime. In addition, the use of e-filling can reduce the burden on the administration process of tax reports using paper, e-filling plays a very important role in minimizing the inaccuracy of SPT reporting data. The purpose of this study is to evaluate the use of e-filling on individual taxpayers at KPP Pratama Pasar Minggu. The research method used is a qualitative method. The results of this study show that the number of registered taxpayers from year to year continues to increase and the most number are employees of corporate taxpayers and non-employee taxpayers, meanwhile, SPT reporting uses e-filling from 2015 to year. 2019 has increased by around 58% 2019 from the number of taxpayers registered at the KPP, while it is inversely proportional to manual submission of tax returns, which means that taxpayers have begun to adapt to tax modernization.
Co-Authors Ai Annisaa Utami Arief Muda Kusuma Hardian Mursito Hendro Prasetyono Heri Nurranto Heri Nurranto Herri Nurranto Ira Pratiwi Ramdayana Saripah - Saripah Sidik Lestiyono Tjipto Djuhartono