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Farida Aryani
Sekolah Tinggi Ilmu Ekonomi Rahmaniyah
Economics, Econometrics & Finance

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EFEKTIVITAS PENAGIHAN TUNGGAKAN PAJAK PENGHASILAN DENGAN SURAT PAKSA SERTA KONTRIBUSINYA TERHADAP PENINGKATAN PENERIMAAN PAJAK PADA KPP PRATAMA SEKAYU Farida Aryani
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 1 No 2 (2018): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Sekolah Tinggi Ilmu Ekonomi Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (825.58 KB) | DOI: 10.51877/jiar.v1i2.35

Abstract

A claim of tax arrears with compelling notice is a claim conducted by a state tax bailiff. This research has the purpose to know the effectiveness of tax arrears claim with compelling notice and the contribution of tax arrears claim with the compelling notice to the income tax acceptance of KPP Pratama Sekayu. This is a quantitative descriptive using effectiveness ratio calculating and contribution. This research uses secondary data in the form of the reports of tax arrears claim, income tax acceptance and the amount of tax payer from 2013 to 2017. The result of this research shows that tax arrears claim with compelling notice from 2013 to 2017 is not effective due to the fact that the ratio is less than 80%. That is only around 62,37% to 79,59%. Hence forth the contribution of tax arrears claim with compelling notice to the realization of tax acceptance at KPP Pratama Sekayu is considered very low due the fact that it’s contribution is less than 105, it is only around 0,38% - ).89%. The low contribution shows that the target of tax arrears with compelling notice is very low.
DAMPAK KEPATUHAN WAJIB PAJAK UMKM DALAM MENINGKATKAN PENERIMAAN PAJAK PADA KPP PRATAMA SEKAYU KABUPATEN MUSI BANYUASIN Farida Aryani
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 5 No 1 (2021): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Sekolah Tinggi Ilmu Ekonomi Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.813 KB) | DOI: 10.51877/jiar.v5i1.214

Abstract

This research is a descriptive research with quantitative analysis technique using the calculation and graphic illustration to analyze the effects of tax payers compliance in increasing the revenue of UMKN tax at KPP Pratama Sekayu. The purpose of this research is to know the effects of the tax payers compliance in increasing the revenue of UMKM tax at KPP Pratama Sekayu. Data which is analyzed is the data of UMKM tax payers which is registered and paid the tax as well as the target and realization the revenue of UMKM tax. The result of this research shows that the level of tax payers compliance is in the average 63.92%. The UMKM tax payers compliance in paying the tax can not increase the amount of UMKM tax reception due to the fact that the amount of tax payers increases every year, but the realization amount of tax revenue decreases. This thing happens due to the fact that the tax payers who have the compliance to pay the tax are the tax payers who have relatively small revenue. So, in spite of the fact that the amount the tax payers is big, however the effects for the tax revenue realization is still small due to the fact that the amount of the tax paid is small.
DAMPAK PENETAPAN TARGET PENERIMAAN PAJAKBUMI DAN BANGUNAN SEKTOR PERDESAAN DAN PERKOTAAN (PBBP2) TERHADAP PENERIMAAN PAJAK DAERAH KABUPATEN MUSI BANYUASIN Farida Aryani
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 3 No 1 (2019): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Sekolah Tinggi Ilmu Ekonomi Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (434.263 KB) | DOI: 10.51877/jiar.v3i1.90

Abstract

This research is intended to know the impact of PBBP2 acceptance to the regional tax. This research uses primary data from the results of interview with the collecting division of PBBP2, meanwhile the secondary data are report target and the realization of PBBP2 acceptance and regional tax of BPPRD of Muba 2014 to 2018. Technique of data analysis used is quantitative descriptive analysis technique by calculating target ratio and realization of PBBP2 acceptance, regional tax and graphic data presentation. The result of this research shows that the performance of BPPRD Muba in collecting regional taxes, especially PBBP2 is not optimum since the decision of PBBP2 acceptance target is not based on SPOP and is not appropriate with the tax potentiality, so PBBP2 target is not accurate. This gives the impact of low acceptance of regional tax from PBBP2 22.44%, so the regional tax acceptance from PBBP2 is relatively small, the average is only 15.07%. Thus, the realization of PBBP2 is very low during 2014 to 2018 only 64%. This is caused by the system and procedures of tax objects data collection are not accurate, the payment system is not online and just through the regional bank, lack of socialization and low awareness of tax obedience.
Efektivitas dan Efisiensi Pemungutan Serta Kontribusi Pajak Mineral Bukan Logam dan Batuan Terhadap Pajak Daerah Kabupaten Musi Banyuasin Farida Aryani; Deswati Supra
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 4 No 1 (2020): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Sekolah Tinggi Ilmu Ekonomi Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.773 KB) | DOI: 10.51877/jiar.v4i1.161

Abstract

This study discusses the analysis of the effectiveness and efficiency of tax collection and the contribution of nonmetallic minerals and rocks to local taxes. Determination of local tax revenue targets does not match the actual potential and the achievement of nonmetallic mineral and rock tax revenue targets have not been effective so that it will have an impact on the contribution of tax revenues on nonmetallic minerals and rocks. The methods used in this research are quantitative and qualitative methods. The data used are primary and secondary data. The results of this study explain that the level of effectiveness of tax collection of nonmetallic minerals and rocks to the local tax of Musi Banyuasin Regency from 2015 to 2019 is in the category of very effective with an average ratio of 115.82%. The ratio of nonmetallic mineral and rock tax efficiency to the local tax of Musi Banyuasin Regency from 2015 to 2019 is in the criteria of very efficient with an average ratio of 18.17%. The contribution of nonmetallic mineral and rock taxes to regional tax revenue is still lacking, where in 2015 to 2019 the tax on nonmetallic minerals and rocks has an average value of 1.53%.
DAMPAK PERTUMBUHAN WAJIB PAJAK BADAN DALAM MENINGKATKAN PENERIMAAN PAJAK PENGHASILAN BADAN DI ERA COVID-19 PADA KANTOR PELAYANAN PAJAK PRATAMA SEKAYU KABUPATEN MUSI BANYUASIN Farida Aryani
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Sekolah Tinggi Ilmu Ekonomi Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (536.213 KB) | DOI: 10.51877/jiar.v5i2.226

Abstract

This research is a descriptive research with analysis technique using calculation illustrated using charts to analyse the growth effects of corporate tax payer in increasing income tax receipt during Covid-19. The purpose of this research is to know the growth effects of corporate tax payer in increasing corporate income tax receipt during Covid-19 at KPP Pratama Sekayu Muba Regency. The data used is the corporate tax payer data registered and pay corporate income tax also the target and corporate income tax receipt realization from 2019-2021. The result of this research shows the growth of corporate tax payer increases significantly from 2019, that is in 2020 is 9.17% and in 2021 is 74.07%, thus during 2019-2021 the amount of corporate tax payer increases 83.24%. The increasing of corporate income tax receipt in 2020 gives negative effect to the corporate income tax receipt because the amount of income tax receipt realization during 2020 decreases 34.56%. This happens because the government sets the social distance policy to decrease Covid-19, thus some corporates stop their operation and cannot pay the tax. Meanwhile in 2021 the corporate income tax receipt realization is 95.49%. This shows that the increase of the tax payer amount gives positive effect to the increase of corporate income tax receipt 52.45%. This is caused by the tax amnesty policy and tax incentive as well as social distancing policy given, so that the economy of citizen is considered normal.
DAMPAK PERTUMBUHAN SERTA KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN SEBELUM COVID-19 DAN MASA NEW NORMAL TERHADAP PAJAK DAERAH KABUPATEN MUSI BANYUASIN Farida Aryani
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 6 No 1 (2022): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Sekolah Tinggi Ilmu Ekonomi Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v6i1.264

Abstract

This study analyzes the growth impact and contribution of hotel and restaurant taxes before Covid-19 and the new normal period on regional taxes in Muba Regency. The data used are primary and secondary. Data analysis techniques use quantitative descriptive analysis. The research results show that during Covid-19 in 2020, hotel tax growth fell 17.35% and restaurant taxes fell 26.22% compared to 2019 and during the new normal period 2021 hotel taxes increased 18.30% and restaurant taxes 36.11% compared to 2020. The contribution of hotel tax to local taxes is still very low, 2019 was 1.24%, 2020 decreased to 1.03% and 2021 increased 1.38%, so it is categorized as less contributing because the percentage is less than 1.9%. Meanwhile, the contribution of restaurant tax in 2019 was 17%, decreased 13% in 2020 and increased 20% in 2021, so it is categorized as a very large contribution because the percentage is more than 4% of the Muba regional tax. Thus, the Covid-19 has had a negative impact on the growth and contribution of hotel and restaurant tax revenues to the regional taxes of Muba Regency.
DAMPAK PERTUMBUHAN SERTA KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN SEBELUM COVID-19 DAN MASA NEW NORMAL TERHADAP PAJAK DAERAH KABUPATEN MUSI BANYUASIN Farida Aryani
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 6 No 1 (2022): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v6i1.264

Abstract

This study analyzes the growth impact and contribution of hotel and restaurant taxes before Covid-19 and the new normal period on regional taxes in Muba Regency. The data used are primary and secondary. Data analysis techniques use quantitative descriptive analysis. The research results show that during Covid-19 in 2020, hotel tax growth fell 17.35% and restaurant taxes fell 26.22% compared to 2019 and during the new normal period 2021 hotel taxes increased 18.30% and restaurant taxes 36.11% compared to 2020. The contribution of hotel tax to local taxes is still very low, 2019 was 1.24%, 2020 decreased to 1.03% and 2021 increased 1.38%, so it is categorized as less contributing because the percentage is less than 1.9%. Meanwhile, the contribution of restaurant tax in 2019 was 17%, decreased 13% in 2020 and increased 20% in 2021, so it is categorized as a very large contribution because the percentage is more than 4% of the Muba regional tax. Thus, the Covid-19 has had a negative impact on the growth and contribution of hotel and restaurant tax revenues to the regional taxes of Muba Regency.
EFEKTIVITAS PENAGIHAN TUNGGAKAN PAJAK PENGHASILAN DENGAN SURAT PAKSA SERTA KONTRIBUSINYA TERHADAP PENINGKATAN PENERIMAAN PAJAK PADA KPP PRATAMA SEKAYU Farida Aryani
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 1 No 2 (2018): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v1i2.35

Abstract

A claim of tax arrears with compelling notice is a claim conducted by a state tax bailiff. This research has the purpose to know the effectiveness of tax arrears claim with compelling notice and the contribution of tax arrears claim with the compelling notice to the income tax acceptance of KPP Pratama Sekayu. This is a quantitative descriptive using effectiveness ratio calculating and contribution. This research uses secondary data in the form of the reports of tax arrears claim, income tax acceptance and the amount of tax payer from 2013 to 2017. The result of this research shows that tax arrears claim with compelling notice from 2013 to 2017 is not effective due to the fact that the ratio is less than 80%. That is only around 62,37% to 79,59%. Hence forth the contribution of tax arrears claim with compelling notice to the realization of tax acceptance at KPP Pratama Sekayu is considered very low due the fact that it’s contribution is less than 105, it is only around 0,38% - ).89%. The low contribution shows that the target of tax arrears with compelling notice is very low.
DAMPAK PENETAPAN TARGET PENERIMAAN PAJAKBUMI DAN BANGUNAN SEKTOR PERDESAAN DAN PERKOTAAN (PBBP2) TERHADAP PENERIMAAN PAJAK DAERAH KABUPATEN MUSI BANYUASIN Farida Aryani
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 3 No 1 (2019): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v3i1.90

Abstract

This research is intended to know the impact of PBBP2 acceptance to the regional tax. This research uses primary data from the results of interview with the collecting division of PBBP2, meanwhile the secondary data are report target and the realization of PBBP2 acceptance and regional tax of BPPRD of Muba 2014 to 2018. Technique of data analysis used is quantitative descriptive analysis technique by calculating target ratio and realization of PBBP2 acceptance, regional tax and graphic data presentation. The result of this research shows that the performance of BPPRD Muba in collecting regional taxes, especially PBBP2 is not optimum since the decision of PBBP2 acceptance target is not based on SPOP and is not appropriate with the tax potentiality, so PBBP2 target is not accurate. This gives the impact of low acceptance of regional tax from PBBP2 22.44%, so the regional tax acceptance from PBBP2 is relatively small, the average is only 15.07%. Thus, the realization of PBBP2 is very low during 2014 to 2018 only 64%. This is caused by the system and procedures of tax objects data collection are not accurate, the payment system is not online and just through the regional bank, lack of socialization and low awareness of tax obedience.
DAMPAK PERTUMBUHAN WAJIB PAJAK BADAN DALAM MENINGKATKAN PENERIMAAN PAJAK PENGHASILAN BADAN DI ERA COVID-19 PADA KANTOR PELAYANAN PAJAK PRATAMA SEKAYU KABUPATEN MUSI BANYUASIN Farida Aryani
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v5i2.226

Abstract

This research is a descriptive research with analysis technique using calculation illustrated using charts to analyse the growth effects of corporate tax payer in increasing income tax receipt during Covid-19. The purpose of this research is to know the growth effects of corporate tax payer in increasing corporate income tax receipt during Covid-19 at KPP Pratama Sekayu Muba Regency. The data used is the corporate tax payer data registered and pay corporate income tax also the target and corporate income tax receipt realization from 2019-2021. The result of this research shows the growth of corporate tax payer increases significantly from 2019, that is in 2020 is 9.17% and in 2021 is 74.07%, thus during 2019-2021 the amount of corporate tax payer increases 83.24%. The increasing of corporate income tax receipt in 2020 gives negative effect to the corporate income tax receipt because the amount of income tax receipt realization during 2020 decreases 34.56%. This happens because the government sets the social distance policy to decrease Covid-19, thus some corporates stop their operation and cannot pay the tax. Meanwhile in 2021 the corporate income tax receipt realization is 95.49%. This shows that the increase of the tax payer amount gives positive effect to the increase of corporate income tax receipt 52.45%. This is caused by the tax amnesty policy and tax incentive as well as social distancing policy given, so that the economy of citizen is considered normal.
Co-Authors Deswati Supra