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All Journal DIKSI KOMUNITAS: INTERNATIONAL JOURNAL OF INDONESIAN SOCIETY AND CULTURE Indonesian Journal of English Language Studies (IJELS) Owner : Riset dan Jurnal Akuntansi Edu Aksara : Jurnal Pendidikan dan Kebudayaan Society ANALOGI: Jurnal Arsitektur, Lingkungan Binaan & Planologi
Sugiarto, Tri
Universitas Negeri Yogyakarta
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Optimalisasi Penerimaan Pajak Melalui Kegiatan Pengawasan Kepatuhan di KPP Pratama Jakarta Grogol Petamburan Sugiarto, Tri; Dwi Martani
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2382

Abstract

Indonesia's tax ratio is lower compared to some countries in the ASEAN region. Therefore, Directorate-General of Tax needs to create policies in order to increase sustainable tax compliance and optimal tax revenue. This research aims to analyze compulsory tax compliance supervision activities based on the Letter of the Director-General of Tax No. SE-05/PJ/2022 which is consisting of four stages: planning, implementation, follow-up, and evaluation monitoring at the Kantor Pelayanan Pajak Pratama Jakarta Grogol Petamburan using the (OECD, 2021) evaluation criteria consisting of relevance, coherence, effectiveness, efficiency, impact, and sustainability.. The method used in this research is a descriptive qualitative method. The data collection technique is performed using in-depth interviews with 10 respondents as primary data and review documents, regulations, as well as previous research relevant to the research theme as secondary data then perform triangulation of data to check the validity of data or information obtained. The results of this research show that SE-05 supervision activities have been carried out well by achieving tax revenue targets, achieving office assessment indicators, and helping to increase taxpayer compliance. Apart from that, it is hoped that there will be regulations that expand authority and increase the number of account representative personnel. This research is expected to contribute in efforts to increase revenue and compliance with tax obligations.
Pemberdayaan Buruh Migran melalui Program Desa Migran Produktif di Banyumas, Indonesia Muslihudin, Muslihudin; Wulan, Tyas Retno; Sugiarto, Tri; Wardhianna, Sotyania; Wijayanti, Sri
Society Vol 9 No 1 (2021): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v9i1.261

Abstract

This study explains empowering Indonesian Migrant Workers (IMW) through Productive Migrant Village Programs (PMVP) in the Banyumas Regency. PMVP is a program of the Ministry of Manpower of the Republic of Indonesia held since 2016. The program aims are to empower, improve services and protection for IMWs starting from the village. The paradigm of the study is a constructivist paradigm by using a critical model. The research method used is a qualitative method with a phenomenological approach, which explores data to get the meaning of the basic and essential things of the empirical phenomena experienced by the research subject. The results of the research are 1). In providing information about the process of migrant workers faced with challenges from recruitment agencies/recruitment companies (Private Indonesian Migrant Worker Placement Agency). 2). In the stage of the production process, there are obstacles that the equipment provided by the Ministry cannot use. 3). The care of children of migrant workers is still individual only to their families. The community even still stigmatizes them as children who deserve problems since their parents abandoned them. 4). Late initiation of the migrant workers’ cooperatives. Procedures for establishing migrant workers cooperatives, mentoring, and guidance specifically related to migrant workers are needed.
Co-Authors Dwi Martani ENDANG NURHAYATI Moh. Mudassir Ali Muslihudin Muslihudin Muslihudin Muslihudin, Muslihudin Nandy Intan Kurnia Nooryastuti, Nandyan Ayu Sotyania Wardhianna, Sotyania Sri Hertanti Wulan Sri Wijayanti Sri Wijayanti Tyas Retno Wulan Venny Indria Ekowati Widyastuti Purbani Yusuf, Ramdan