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<![CDATA[Analisis Tax Awareness Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Pratama Bekasi Barat ]]>
<![CDATA[Nunung Latofah]]>;
<![CDATA[Dwikora Harjo]]>
<![CDATA[ Jurnal Pajak Vokasi (JUPASI) Vol 2, No 1: September 2020 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jupasi.v2i1.1121
<![CDATA[The phenomenon in this study is the low awareness of taxpayers in carrying out their obligations to pay taxes due to public ignorance of the concrete form of the benefits of money they pay for taxes and the low level of trust of taxpayers which raises the perception that the taxes they pay must be misused. The purpose of this study was to determine the tax awareness in an effort to increase taxpayer compliance at the West Bekasi Tax Office for the period 2017-2019, the obstacles found in the field, and the efforts made by West Bekasi Tax Office to overcome them. This research is a descriptive study using a qualitative approach. The collected data were analyzed using qualitative data analysis methods. The research location was the West Bekasi Primary Tax Office. The results of this study indicate that the steps to increase tax awareness among taxpayers registered at the West Bekasi Primary Tax Office during the 2017-2019 period was not successful. This can be seen from the realization of the 2019 tax revenue which did not reach the target (97.05%) even though that year the tax revenue target was lowered from the previous year. Likewise, while taxpayer compliance in paying certain KJS (Deposit Type Code) increased in 2017-2019, tax revenue had still not reached the predetermined target every year]]>
<![CDATA[PERANAN KEGIATAN RELAWAN PAJAK DALAM MENDUKUNG PELAKSANAAN STIMULUS FISKAL PEMERINTAH TAHUN 2020 ]]>
<![CDATA[Dwikora Harjo]]>;
<![CDATA[Aprilia Alfani]]>;
<![CDATA[Wahidin Septa Zahran]]>;
<![CDATA[Iwan Irwansyah]]>
<![CDATA[ Jurnal Pajak Vokasi (JUPASI) Vol 3, No 2: Maret 2022 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jupasi.v3i2.1693
<![CDATA[This research is a combination of field and literature research, namely analyzing the perceptions of individual taxpayers in reporting the Annual Tax Return on the assistance of tax volunteers. In analyzing using the theory of usefulness and convenience based on literature in the form of books, journals by combining the data obtained from the answers of individual taxpayers. The research objective was to determine the perception of individual taxpayers on the satisfaction of assistance carried out by tax volunteers at the tax volunteer placement location. There are 5 (five) locations for the placement of Tax Volunteers, namely West Bekasi Tax Office, Pondok Gede Tax Office, North Bekasi Tax Office, South Bekasi Tax Office, and STIAMI Institute Tax Center. This research use desciptive qualitative approach. The sampling technique used in this study was purposive sampling with interview techniques in collecting research data. The population in this study are taxpayers who carry out the obligation to report their annual tax return through e-Filing. Meanwhile, the sample in this study were taxpayers whose annual SPT reporting activities were accompanied by tax volunteers in these 5 (five) placements. The results of this study indicate that taxpayer assistance activities by tax volunteers in helping to fill individual annual tax returns are very effective. This can be seen from the satisfaction of taxpayers after receiving assistance by tax volunteers. Taxpayers are satisfied with the assistance of tax volunteers because the annual SPT reporting process is easier, faster and tax volunteers are able to guide taxpayers in filling out their SPT]]>
<![CDATA[Analsis Strategi Peningkatan Penerimaan Pajak Restoran Kota Bekasi Tahun 2020 Di Masa Pandemi Covid-19 (Studi Kasus Pada Badan Pendapatan Daerah Kota Bekasi Di Masa Pandemi Covid-19) ]]>
<![CDATA[Adin Dahuri]]>;
<![CDATA[Dwikora Harjo]]>;
<![CDATA[Christy Balancia]]>
<![CDATA[ Jurnal Pajak Vokasi (JUPASI) Vol 3, No 1: September 2021 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jupasi.v3i1.1940
<![CDATA[This study is conducted to analyze the strategy for increasing Bekasi City Restaurant Tax Revenue in 2020 during the Covid-19 pancemic at Revenue Agency of Bekasi City. The result of this study indicates that the strategy formulation and implementation in the Restaurant Tax revenue in its application did not rum well, especially during the Covid-19 pandemic. Indeed in 2018 t0 2019 there was an increment by 3.94% but in the following period tthere was a decrement by 7.7%. Kotten theory applied in the study that consisting of four classification strategies : organizational strategy, program strategy resources support strategy and institutional strategy. A qualitative approach with a descriptive method used in this study. Observation, documentation and interview were used as data collection. The result of this study indicates that the strategy for increasing Bekasi City Restaurant Tax revenue in 2020 did not run well. It was shown in the failure in target achievement that contributed by large number of taxpayers who did not realize of SIPDAH program due to unsufficient of socialization effors]]>
<![CDATA[PENGAWAS AN PEMBERIAN INSENTIF PAJAK PENGHASILAN FINAL BAGI PELAKU UMKM SAAT PANDEMI COVID-19 DI KANTOR PELAYANAN PAJAK PRATAMA BEKASI BARAT ]]>
<![CDATA[Diana Prihadini]]>;
<![CDATA[Krishantoro Krishantoro]]>;
<![CDATA[Raka Aulia Diantoro]]>;
<![CDATA[DWIKORA HARJO]]>;
<![CDATA[Dani Milleano]]>
<![CDATA[ Jurnal Pajak Vokasi (JUPASI) Vol 3, No 2: Maret 2022 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jupasi.v3i2.2066
<![CDATA[The COVID-19 pandemic that peaked in July 2020 has severely hit business actors in Indonesia, including Micro, Small and Medium Enterprises (MSMEs), which are business actors who dominate the economic cycle in this country as well as tax contributors. Many MSMEs have experienced a decline in sales, not even a few have gone bankrupt. The Directorate General of Taxes (DJP) is also thinking about the survival of MSMEs by issuing tax incentives for MSMEs. The implementation is not in line with the DJP's expectations because one of them is the lack of supervision from tax officers at the Tax Service Office, which are very inadequate in number. This phenomenon is raised in this study. The purpose of this study was to determine how optimal the supervision carried out by the DJP in the success of this program. The method used is descriptive qualitative. Data collection techniques by conducting observations, interviews with selected informants and documentation. The results showed that the supervision of this program did not run as expected. Many MSMEs do not take advantage of this incentive program, while those who follow it are not accompanied by compliance to report the realization of the program in accordance with existing regulations due to the complexity of the available applications and their lack of tax knowledge.]]>
<![CDATA[Penggalian Potensi Perluasan Basis Pajak Daerah Provinsi Jawa Barat Dalam Menghadapi Pandemi Covid-19 ]]>
<![CDATA[Dwikora Harjo]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 1: Maret 2021 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v8i1.1414
<![CDATA[The Covid-19 pandemic that has hit Indonesia since March 2020 had a significant impact on the economy around the world, including West Java. The Regional Revenue Agency (Bapenda) of West Java as the regional financial manager must be proactive in looking for innovations to obtain new tax objects in dealing with additional funds for handling this pandemic, one of them is to propose a new Regional Tax object which called Rainfed Tax. With a descriptive qualitative method through a literature study, an analysis of the exploration of potential local tax objects in this pandemic period was carried out. Rainfed Tax is imposed on protected owners of buildings and facilities / infrastructure that cover land as rainwater infiltration, which is an Earmarking Tax that regulated in a Regional Regulation or Governor's Decree of West Java. Even though it is in the Earmarking Tax category with the aim of financing the construction of rainwater storage places to avoid frequent floods and landslides, the revenue from this Rainfed Tax, with the approval of legislators, can be done switching to finance the covid-19 pandemic response in West Java. The potential for rainfed tax in West Java is very high, this is supported by the large number of buildings / properties in the form of buildings along with facilities and infrastructure that cover the ground for rainwater absorption.]]>
<![CDATA[Strategi Kebijakan Fiskal Dalam Menghadapi Resesi Ekonomi melalui Kebijakan Pajak ]]>
<![CDATA[Agus Subagiyo]]>;
<![CDATA[Khikmatul Islah]]>;
<![CDATA[Ratih Kumala]]>;
<![CDATA[Dwikora Harjo]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 2: SEPTEMBER 2021 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v8i2.1985
<![CDATA[In the first quarter of 2020, the Gross Domestic Product (GDP) of several countries has clearly illustrated the impact of the Covid-19 outbreak which has affected the decline in economic activity around the world, US (0.3 percent), Germany (-2.3 percent), China (-6.8 percent) and Singapore (-2.2 percent). In response to the global economic downturn, several countries have issued various monetary easing policies and fiscal policy packages with progressive schemes with significant value. The government continues to be aware of current global economic developments and has responded through various domestic fiscal stimulus policies that are provided for health care, protection of vulnerable communities, incentives for affected sectors and strengthening financial stability. One of the focuses is related to tax policy in the midst of a pandemic as a measure to anticipate the threat of a recession. With descriptive qualitative methods through literature studies, tax policies during this pandemic are described. The role of this tax is one of the many alternatives in facing the threat of a recession during a pandemic]]>
<![CDATA[Effectiveness Of Applicatison Of Online Objection Submission Service (E-Objection) At The Primary Tax Office Of South Bekasi ]]>
<![CDATA[Ratih Kumala]]>;
<![CDATA[Agus Subagyo]]>;
<![CDATA[Dwikora Harjo]]>;
<![CDATA[Pebriana Arimbhi]]>;
<![CDATA[Mainita Hidayati]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 2: SEPTEMBER 2021 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v8i2.1797
<![CDATA[Along with advances in information and communication technology, the conventional service system has shifted to an electronic-based service system. This encourages the Directorate General of Taxes to take part in carrying out reforms, one of which is by simplifying the online filing procedure for submitting objection letters (e-objection), which has only been running as of August 1, 2020. This study was conducted to see the effectiveness of the application of online objection letter submission services (e-objection) in improving service performance, obstacles that arise and the efforts made by the Primary Tax Office of South Bekasi in improving the service performance of the e-objection feature. This research is a descriptive research with a qualitative approach. Data was collected through observation, interviews and documentation. The results of this study indicate that the e-objection feature has been successfully implemented at the Primary Tax Office of South Bekasi but few people use it. The reason is that the submission of the objection is unpredictable because it is not an obligation. These results are based on problem identification, program success, target success, satisfaction with the program and overall goal achievement on Campbell's theory in regarding criteria for measuring effectiveness. The obstacles faced by the Primary Tax Office of South Bekasi include the lack of campaign and the low quantity and quality of human resources in IT. Therefore, the efforts that need to be made by the Primary Tax Office of South Bekasi are conducting more frequent campaign and increasing the quantity and quality of human resources in IT.]]>
<![CDATA[The Effect of Public Accountability and Transparency on State Financial Management Mechanism: A Quantitative Method Analysis ]]>
<![CDATA[Alian Natision]]>;
<![CDATA[Eddy Bruno Esien]]>;
<![CDATA[Dwikora Harjo]]>;
<![CDATA[Redjeki Agoestyowati]]>;
<![CDATA[Putri Ayu Lestari]]>
<![CDATA[ Ilomata International Journal of Social Science Vol 3 No 1 (2022): January 2022 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijss.v3i1.433
<![CDATA[Since public sector reform initiatives, public accountability and transparency have advanced democracy and good governance on managing state finances. State financial management mechanism involves regional policies and fiscal decentralization trend in the devolution of responsibility for empowerment from central to local units of governments, but the governance face challenges to effectively manage and control the use of public funds that best meet citizen’s needs. This study determines the effect of public accountability and transparency on the management of state finances in Indonesia, as well as the extent to which public accountability and transparency affect the management of state finances. Based on a descriptive quantitative case-oriented research approach, 60 survey interviews are collected and analyzed with multiple linear regression analysis techniques. This study concludes that Public Accountability partially has a significant effect on the Financial Management Mechanism. On the other hand, partially public transparency has no significant effect on the State Financial Management Mechanism. Cumulatively, some aspects of Public Accountability and Transparency have a significant effect on the State Financial Management Mechanism. If unaccountability in decentralised administrative model prevails, problem of ineffective policy output may persist to impair sustainable finance and public values for good governance in times of covid-19 crisis related society.]]>
<![CDATA[Strategy for Improving Taxpayer Compliance through the Giving of Tax Incentives PPh 21 Borne by the Government during the Covid-19 Pandemic at KPP Pratama Bekasi Utara ]]>
<![CDATA[Vita Vitasia]]>;
<![CDATA[Trie Andari Ratna]]>;
<![CDATA[Dwikora Harjo]]>;
<![CDATA[Erika Oktavia]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 3 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v3i2.463
<![CDATA[This study was conducted to analyze the strategy of increasing taxpayer compliance through theprovision of Pph 21 Tax Incentives borne by the government during the covid-19 pandemic at KPPPratama North Bekasi in 2020. The results of this study indicate that the implementation has not beengoing well because there are still many tax payers who have not do neso.reporting on the use of incentives. In this study, the author uses Richard's theory of strategy which according to him in general,the core of the strategy there are three entities, namely Problem Identification, Guiding Policy and Coherent Action.The approach use din this research is qualitative with descriptive method.Data collection in this study is by observation, documentation and interviews. The results of this study indicatethat the implementation has not gone well because there are still many taxpayers who have not reportedthe use of incentives. There are obstacles faced by KPP Pratama Bekasi Utara, including the lack of awareness of tax payers that need tobe improved,and difficulties in reporting due to the lack of information related to reporting on the use of tax incentives. Then, when tax payers are going to reportonline, the DGT server often has problems or experiences errors when they want to report. As a result,there was a delay in submitting the report.This has resulted in the low realization of tax payer compliance.]]>
<![CDATA[Digital Transformation of Self Assessment System on Final Income Tax in Small Micro Business and Medium at Pratama Tax Office of West Bekasi ]]>
<![CDATA[Dwikora Harjo]]>;
<![CDATA[Novianita Rulandari]]>;
<![CDATA[Aprilia Alfani]]>;
<![CDATA[Raveedhan Syachlin]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol 2 No 3 (2021): July 2021 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v2i3.285
<![CDATA[The phenomenon in this study is related to the self-assessment system for taxpayers in the context of the Government Regulation Number 23 of 2018 implementation, where many Micro, Small, and Medium Enterprises (MSMEs) do not understand tax administration and consider taxation obligations to be complicated. The purpose of this study is to find out and analyze the self-assessment system for final tax income on MSMEs at the Pratama Tax Office of West Bekasi in 2018-2020 along with the obstacles and efforts made by the tax office regarding the self-assessment system. This research is descriptive research with a qualitative approach. Data analysis was carried out using qualitative methods. The results of this study indicate that the implementation of Government Regulation Number 23 of 2018 regarding the self-assessment system has not fully run as expected. In terms of registration and reporting, taxpayers have complied with these regulations, but in calculating and paying their taxes they have not fully complied with the rules. The obstacles include MSMEs who are still unfamiliar with taxes and do not understand IT, regulators who are still having trouble supervising the taxation activities of taxpayers, and the lack of tax dissemination and counseling. As a result, the MSME tax contribution has decreased during 3 years due to the decline in the MSME Tax rate. The average contribution of MSME tax revenue at the Primary Tax Office of West Bekasi is 8.77% of final income tax receipts.]]>
