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All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Ilomata International Journal of Tax and Accounting Jurnal Pajak Vokasi (JUPASI) Jurnal Ilmu Administrasi Publik

Notika Rahmi

Institut Ilmu Sosial dan Manajemen STIAMI

Author-ID : 3316153

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 17 Documents Claim Missing Document

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Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Dalam Melaporkan Spt Tahunan Pada Masa Pandemi Covid-19 Di Kpp Pratama Bukittinggi Crisvanya Monica; Notika Rahmi
Jurnal Pajak Vokasi (JUPASI) Vol 3, No 2: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

This study aims to examine the factors that influence individual taxpayer compliance in reporting tax returns at the Bukittinggi Pratama Tax Service Office using several independent variables that have also been used in previous research such as knowledge of taxation, tax service services and mandatory awareness. tax. This study uses a quantitative approach. The population in this study is individual taxpayers (WPOP) at KPP Pratama Bukittinggi. Sampling was done by convenience sampling method. The number of samples is determined by 105 people. The primary data collection method used is the questionnaire method (questionnaire). The data analysis technique used in this research is multiple regression analysis technique. Based on the results of the analysis, it can be concluded that knowledge of taxation has a significant positive effect of 44.8% and taxpayer awareness has a significant positive effect of 44% on taxpayer compliance, while the tax service service does not have a significant effect of 37%. Knowledge of taxation, tax service services, and taxpayer awareness together have a positive 54.7% effect on taxpayer compliance.

Analisis Efektivitas Dan Kontribusi Pajak Daerah Sebagai Sumber Pendapatan Asli Daerah (Studi Pada Bapenda Dki Jakarta Tahun 2016-2020) Lulu Lovianna; Notika Rahmi
Jurnal Pajak Vokasi (JUPASI) Vol 3, No 2: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

This study aims to determine the level of effectiveness and contribution of local taxes as a source of locally-generated revenue (PAD), the obstacles faced during implementation, and the efforts made to overcome these obstacles. Research data includes primary and secondary data which were analyzed using qualitative descriptive methods. The results of this study indicate that the level of effectiveness of local taxes as a source of PAD is the ‘effective’ category with an average value of 97.19%, and the level of contribution of local taxes as a source of PAD is classified as ‘very good’ with an average value of 85.80%. However, in the realization of this effort, obstacles were found, including the low awareness of taxpayers

Analisis Implementasi Kebijakan Insentif Pajak Penghasilan Pasal 21 Ditanggung Pemerintah Di Masa Pandemi Covid-19 Pada Kpp Pratama Jakarta Pademangan Tahun 2020 Nuke Nur Priyatin; Notika Rahmi
Jurnal Pajak Vokasi (JUPASI) Vol 3, No 2: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

The outbreak of Corona Virus Disease 2019 (Covid-19) in Indonesia has had a significant impact on various sectors, one of which is the economy, such as the large number of layoffs and companies that are threatened tostop operating. In order to improve the people’s economy and restore the national economy, the government issued an Article-21 income tax incentive policy. The purpose of this study was to determine the implementation of the Article-21 Income Tax Incentive, the obstacles in the implementation of the incentive policy and the efforts made to overcome these obstacles. The research method used is descriptive qualitative method. The data sources consist of primary data in the form of interviews and secondary data in the form of tax revenue data, Article-21 Income Tax Revenue data, data on taxpayers who apply for Article-21 Income Tax Incentives, and data on taxpayers receiving Article-21 Income Tax Incentives. The results of this studyindicate that the implementation of Article 21 income tax incentive policy is running well, but there are still problems in communication and disposition. In terms of communication, the role of taxpayers is still less active, while in terms of disposition, supervision of taxpayers is also still lacking. Efforts that must be taken to overcome the existing obstacles are for tax officials to continue to communicate and improve supervision to prevent the possibility offraud.

Tata Kelola Pelaksanaan Lelang Eksekusi Pajak Di Kantor Pelayanan Kekayaan Negara Dan Lelang Jakarta III Sebagai Upaya Penagihan Pajak Selvi Selvi; Notika Rahmi; Maya Puspita Dewi; Muhammad Ihram
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 1: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i1.1422

This study aims to analyze the governance and problems of the tax execution auction in Jakarta III State Property Office and Auction as tax collection effort. This is related to the sale realization of the tax execution object which is always lower than the actual value of the object for confiscation. This study uses a qualitative approach with data collection techniques through interviews, observation and use of secondary data. The results showed that the governance of auction basically has met the principles of transparency, accountability, and good coordination. However, the problem lies in the low community participation. This is due to the biased rules for auction announcements as well as too high a limit on the auction object value. In addition, the efficiency of auction implementation is also considered to be less good in terms of time and material.

Automatic Exchange of Information Review from the Perspective of its Effectives in Minimizing Tax Evasion Chairil Anwar Pohan; Notika Rahmi; Pebriana Arimbhi; Ahmad Junaidi
Ilomata International Journal of Tax and Accounting Vol. 3 No. 2 (2022): April 2022
Publisher : Yayasan Ilomata

This research aims to review the implementation of automatic exchange of information (AEoI) from the perspective of its effectiveness in minimizing tax evasion and to analyze the inhibiting entities and encouraging entities in AEoI in minimizing tax evasion. The research approach used in this study is a qualitative approach with data collection techniques using in-depth interviews, observation, literature/ documentation studies and source triangulation. The results of the study conclude that the Implementation of AEoI in minimizing tax evasion so far has been quite effective according to international standards, although there are still many complete data sets that have not been fulfilled by partner countries, resulting in data provided by partner countries cannot be used by the Indonesian tax authorities. However, the performance of AEoI has not yet provided optimal results in increasing tax revenue, especially in 2020, its progress has been hampered by the Covid 19 Pandemic. On the other hand, Directorate General of Taxation (DGT) still has obstacles. There are four obstacles and challenges in AEoI, namely: First, the Reciprocity of Information Exchange (Reciprocity). Second, banking tends to be resistant to data access. Third, the lack of technology that supports AEoI. Fourth, the complexity of Conversion of Tax Revenue Data. The Entity that drives this information exchange in minimizing tax avoidance is the existence of an Information Exchange System called the "Common Transmission System (CTS).

SWOT Analysis of Indonesian Tax Administration Innovation in the Digitalization Era Notika Rahmi; Damith Gangodawilage
Ilomata International Journal of Tax and Accounting Vol. 3 No. 1 (2022): January 2022
Publisher : Yayasan Ilomata

With the innovation in tax administration services in Indonesia in the digitalization era, it is hoped that it can increase taxpayer compliance and is expected to continuously have a positive effect on state revenues. The purpose of this study is to analyze what are the strengths, weaknesses, opportunities and threats in the implementation of tax administration innovations in Indonesia in the Digitalization Era. The research method used is qualitative with a descriptive approach. The results of the study show that the strengths and opportunities that can be utilized are the reliability of human resources that have been fulfilled, as evidenced by the satisfaction index of DGT service users reaching a scale of 4.1. Technology that can still be developed is also a strength. The high participation of taxpayers in following the innovation policy of tax administration is a very big opportunity with the number of manual SPT users recorded which has decreased by 88.8% in the last five years. Weaknesses and threats encountered are the lack of maintenance on the server where server downs often occur during the deadline for reporting SPT. Taxpayers also admitted that they had not fully received directions on how to operate the new tax administration system. Taxpayers need to adapt to the digitalization that is being carried out. So it is the government's duty to pay extra attention to the understanding of taxpayers in the application of the digital tax administration system.

Pentahelix Collaboration in Improving Taxpayer Compliance Notika Rahmi; Selvi Selvi; Agitta Sofyan Purwaningtyas
Ilomata International Journal of Tax and Accounting Vol. 3 No. 4 (2022): October 2022
Publisher : Yayasan Ilomata

The government has made various efforts to improve taxpayer compliance but the efforts that have been made have not been effective enough. Collaboration between stakeholders is needed in harmonizing and synergizing all components of taxpayers. This study was conducted with the aim of analyzing pentahelix collaboration in improving taxpayer compliance at Cimanggis Tax Office. The study used descriptive qualitative methods with data collection techniques through observation, interviews and literature study. The results of the study show that collaboration has been carried out by the government well by involving various parties who take an active role, namely the private sector, academia, the media and the community. Each party has its own role in helping improve taxpayer compliance. In its implementation there are several obstacles, but coordination continues to be carried out together to carry out the commitments that have been made.

Pengaruh Program E-Samsat Dan Samsat Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Daerah Jakarta Pusat Clara Shinta Alverina; Notika Rahmi
Jurnal Ilmu Administrasi Publik Vol 2, No 6: November 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i6.2967

This study aims to determine the effect of the e-Samsat and Mobile Samsat programs on taxpayer compliance in the Central Jakarta area. The research was conducted using quantitative methods at the Central Jakarta Samsat Office. The sample used in this study consisted of 105 respondents who were calculated based on the Hair formula with accidental sampling technique. Data were collected using a questionnaire and processed using SPSS Statistic 25. The results of this study indicate that the e-Samsat program has a positive effect on taxpayer compliance with a value of 3.064 and a significance value of 0.003. Mobile Samsat also has a significant effect on taxpayer compliance with a value of 8.573 and a significance value of 0.000. The results of the analysis of the coefficient of determination show that the e-Samsat and Mobile Samsat variables simultaneously have a positive and significant effect on Motor Vehicle Taxpayer Compliance in the Central Jakarta Region, with an R Square value of 0.488 or 48.8%, while the remaining 52.2% is the effect of other variables not examined in this study.

Analisis Implementasi Kebijakan Insentif Pajak Penghasilan Pasal 21 Ditanggung Pemerintah Dalam Rangka Pemulihan Ekonomi Pada KPP Pratama Jakarta Koja Tahun 2021 Rosa Anjelita; Notika Rahmi
Jurnal Ilmu Administrasi Publik Vol 2, No 6: November 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i6.2972

The research was motivated by the impact of the Covid-19 pandemic that first appeared in Indonesia in early 2020 on economic growth. To overcome the impact of the pandemic, the Indonesian government issued a government-borne article-21 income tax incentive policy to restore the situation for people affected by the pandemic. This study aims to analyze the implementation of the article-21 income tax incentive policy in an effort for economy recovery at the Primary Tax Office of Koja, Jakarta in 2021. The study was compiled using a qualitative descriptive method. Data sources consist of primary data, namely the results of interviews, and secondary data, namely documentation data. The results of the study show that the implementation of the government-borne article-21 income tax incentive policy at the Primary Tax Office of Koja, Jakarta in 2021 has begun in the post-covid-19 economic recovery stage. The result is that tax revenues continue to increase but the government continues to provide tax incentives. Only taxpayers who meet the criteria are entitled to take advantage of incentives. The campaign continues to be carried out through social media, but based on the results of interviews, there are several inhibiting factors, such as the delivery of the campaign which is not detailed enough, limiting tax withholding agent understanding, and the lack of readiness of tax officials. Efforts that need to be made are to optimize campaigns for tax withholding agent and improve the capacity of human resources in the tax office.

Implementasi Peraturan Bupati Tentang Tata Cara Pemungutan Pajak Hotel Dan Pajak Restoran Di Atas Kapal Wisata Dalam Meningkatkan Kepatuhan Wajib Pajak Di Kabupaten Manggarai Barat Tahun 2021 Eva Alfari Bugis; Notika Rahmi
Jurnal Ilmu Administrasi Publik Vol 2, No 6: November 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i6.2968

Hotel and restaurant taxes on tourist boats have not yet reachedthe target set by the local government of West Manggarai Regency. This phenomenon shows that the level of taxpayer compliance is still very low. Therefore, it is necessary to carry out proper implementation of the West Manggarai Regent's Regulation Number 58 of 2017 concerning Procedures for Collecting Hotel and Restaurant Taxes on Tourist Boats. This study aimed to analyze the implementation of the Regent's Regulation on Procedures for Collecting Hotel and Restaurant Taxes on Tourist Boats in an effort to improve taxpayer compliance as well as to analyze the obstacles faced and the efforts taken by the Regional Revenue Agency to overcome these obstacles. The research methodused was qualitative with a descriptive research type. The results of the study indicate that the Regent's Regulation on Procedures for Collecting Hotel and Restaurant Taxes on Tourist Boats has not been implemented properly due to the lack of socialization, inadequate human resource capabilities, insufficient infrastructure support, low supervision, and unidealimplementation of Standard Operating Procedures (SOP). Therefore, it is necessary to increase socialization, supervision, firm legal efforts, as well as education and training activities for Human Resources.

Co-Authors Afdila Syafira D Agitta Sofyan Purwaningtyas Ahmad Junaidi Alfalah Irfaq Alina Christyan Seso Chairil Anwar Pohan Clara Shinta Alverina Crisvanya Monica Damith Gangodawilage Dewi, Maya Puspita Ega Zuhendra Elisa Andriani a Eva Alfari Bugis Hannah Dwi Widyaninngsih Lulu Lovianna Muhammad Ihram Nuke Nur Priyatin Pebriana Arimbhi Rosa Anjelita Selvi Selvi Siti Solehah

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