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All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Transparansi Jurnal Ilmiah Ilmu Administrasi Ilomata International Journal of Tax and Accounting Ilomata International Journal of Management Ilomata International Journal of Social Science East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Pajak Vokasi (JUPASI) Formosa Journal of Computer and Information Science JAMBIS : Jurnal Administrasi Bisnis Jurnal Ilmu Administrasi Publik

Dwikora Harjo

Institut Ilmu Sosial Dan Manajemen Stiami

Author-ID : 3316183

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 28 Documents Claim Missing Document

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Analysis of the Implementation of Annual Tax Reporting Policy among Personal Tax Payer in Indonesia Dwikora Harjo; Fauzilah Salleh
Ilomata International Journal of Tax and Accounting Vol. 3 No. 1 (2022): January 2022
Publisher : Yayasan Ilomata

Individual taxpayers awareness and compliance are predicted to be below expectations in numerous Indonesian regions, as evidenced by the yearly tax reporting (SPT), which is still below the expected aim. The number of taxpayers who submit the SPT is one indicator of compliance; the higher the number of taxpayers who report the SPT, the higher the level of compliance. The goal of this study is to look into how the Cileungsi Pratama Tax Service Office in West Java, Indonesia, implements annual tax reporting for personal taxpayers. The authors apply Van Meter Van Horn's Policy Implementation Theory to six test variables: standards and policy objectives, resources, inter-organizational linkages, implementing agent characteristics, social, economic, and political situations, and implementer disposition. The qualitative descriptive approach was adopted in this study. Observation, documentation, and interviews were utilised to collect data, which was then analysed through data reduction, data display, and drawing conclusions. The study's findings demonstrate that, from 2018 to 2020, individual taxpayers' yearly tax reporting at the Cileungsi Tax Office complied with applicable rules and regulations, but that it fell short of the aim.

Analysis of Service Quality for BPJS Health Participants: A Case Study of a Private Hospital in Bandung Dwikora Harjo; Diana Prihadini; Jeruth Ngonzi Tinka; Mara Elaiza Augustine Flores; Alian Natision
Ilomata International Journal of Social Science Vol 3 No 3 (2022): July 2022
Publisher : Yayasan Ilomata

Hospitals as one of the health care facilities in general have a very important role in efforts to improve the health status of the Indonesian people. Increasing public awareness about health results in greater demands for improving health services. This study aims at answering the question of how the service is perceived by BPJS health participants at a private hospital in Bandung and what aspects were complained by the BPJS participants. This is a qualitative research with a case study approach. Data was collected by means of semi-structured interviews with 20 BPJS health users. The results of this study indicate that of the 14 elements of service principles, the principle of justice in obtaining services is the element that receives the most complaints. Complaints are addressed not only to service officers but also to medical personnel. Therefore, it is important for hospitals to improve the quality of service by paying attention to the elements of justice for each patient.

Analisis Efektivitas Pemungutan Retribusi Terminal Dalam Rangka Menigkatkan Retribusi Daerah Kota Bekasi Iwan Irwansyah; Dwikora Harjo; Farah Marshella Anthony Putri
Formosa Journal of Computer and Information Science Vol. 1 No. 1 (2022): March 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Penelitian ini dilakukan untuk mengetahui efektivitas pemungutan retribusi terminal di Terminal Utama Kota Bekasi. Hasil penelitian ini menunjukkan bahwa pada tahun 2018-2020 prosentase penerimaan retribusi terminal meningkat setiap tahunnya namun masih belum mencapai target yang ditetapkan karena pemungutan tidak dilakukan dengan baik dan terdapat angkutan umum yang tidak masuk terminal. Salah satu penyebabnya adalah minimnya lahan di dalam terminal sehingga tidak mampu menampung semua angkutan umum. Selain itu, masih banyak pengemudi yang membayar retribusi secara tidak benar atau bahkan tidak membayar sama sekali. Dalam penelitian ini, penulis menggunakan teori efektivitas Duncan, yang menurutnya ukuran efektivitas dapat diklasifikasikan menjadi tiga kriteria, yaitu pencapaian tujuan, integrasi, dan adaptasi. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan metode deskriptif. Pengumpulan data dilakukan melalui observasi, dokumentasi, dan wawancara. Hasil penelitian ini menunjukkan bahwa upaya peningkatan penerimaan retribusi terminal di Kota Bekasi pada tahun 2020 tidak berjalan dengan baik. Indikatornya adalah tidak tercapainya target yang telah ditetapkan karena banyaknya pembayar retribusi yang tidak membayar retribusi karena kurangnya pemahaman dan kesadaran di antara mereka, serta kurangnya tanggung jawab petugas dalam mengendalikan retribusi. terminal.

Motor Vehicle Tax Collection Potential and Fees for Returning the Name of Motor Vehicles in Belu Regency, Nusa Tenggara Timur Heru Sudinta; Dwikora Harjo; Iwan Irwansyah; Francky William Leonardo Lona
East Asian Journal of Multidisciplinary Research Vol. 1 No. 7 (2022): August 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v1i7.947

Regional Taxes in Indonesia consist of several types of tax objects, one of which is Motor Vehicle Tax (PKB) and Motor Vehicle Name Transfer Fee (BBNKB). There are still many obstacles that cause the realization of this type of tax revenue in certain years not to meet the targets set by the Government, including revenues in Belu Regency, East Nusa Tenggara. In 2017 PKB revenues reached 98.49% and BBNKB 98.03%, in 2018 PKB reached 101.10% and BBNKB 104.40%, in 2019 PKB only reached 76.56% and BBNKB 79.74%. On the other hand, the number of registered motorized vehicles has increased every year. This study was conducted to analyze the Potential for Collecting Motor Vehicle Taxes and Motor Vehicle Transfer Fees at the Atambua Samsat Joint Office, Belu Regency, East Nusa Tenggara Province from 2017 to 2019. Kenneth Davey's potential theory is used as a reference in this study, this theory says that to assessing the potential and performance of a type of levy requires the fulfillment of several dimensions, namely adequacy and elasticity, fairness, administrative capacity, political agreement, economic efficiency and suitability as a regional levy. The approach used in this research is a qualitative approach with a descriptive method. Collecting data in this study by conducting observations, documentation and interviews. The results of this study indicate that the Potential for Collecting PKB and BBNKB in 2019 did not reach the target due to several obstacles faced by the Atambua Samsat Joint Office, such as the lack of infrastructure, public awareness and knowledge about PKB and BBNKB which is still low.

Analisis Efektivitas Penerimaan Pajak Air Tanah Dalam Upaya Meningkatkan Pendapatan Asli Daerah Kabupaten Sumba Timur Sri Susanti Widyasari; Marini Manukorung; Dwikora Harjo
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 5, No 2: Desember 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v5i2.2754

Groundwater Tax is a tax on the extraction and utilization of groundwater. The phenomenon in this study is the realization revenue of Groundwater Tax that did not reach the specified target. This lack of success on the Groundwater Tax revenue target is due to the lack of awareness of taxpayers in fulfilling their tax obligations. The purpose of this study was to analyze the effectiveness of groundwater tax revenue in an effort to increase local revenue along with the obstacles and efforts made by the Regional Revenue Agency in an effort to receive groundwater tax. This study used a descriptive qualitative research method. The location in this research was the Regional Revenue Agency of East Sumba Regency. In this study, the author used the theory of effectiveness according to Duncan that used three dimensions to measure effectiveness, i.e., goal achievement, integration, and adaptation. The results of this study showed that in 2018 and 2020 it was less effective because the effectiveness ratio was still below 80%, while in 2019 it was running very effectively as evidenced by the effectiveness ratio level being above 100%. This happens because of the lack of awareness of the taxpayer in paying the Groundwater Tax. The efforts made by the Regional Revenue Agency are to increase optimal supervision by monitoring and conducting socialization related to Groundwater Tax to Taxpayers.

Analisis Efektivitas Pemungutan Pajak Bumi dan Bangunan Perkotaan dan Pedesaan (PBB-P2) di Kecamatan Kemayoran Jakarta Pusat Adin Dahuri; Dwikora Harjo; Yani Yani; Fredetrica Linia Ariella
Jurnal Pajak Vokasi (JUPASI) Vol 4, No 1: September 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v4i1.2628

: in the last 4 (four) years PBB revenue has always failed to meet the predetermined PBB target of reaching 100%. This shows that there are still some taxpayers who do not make their PBB payments due to a lack of awareness from the community. Methods : This research uses descriptive qualitative methods. Collecting data from this research is by observation, interviews and documentation. The location: of this research is Kemayoran District, DKI Jakarta. The result : of the research shows that PBB collection has not reached the target in the last 4 years. Obstacles faced are still many taxpayers who delay paying PBB due to cost constraints and there are still many who do not understand the benefits of paying PBB. The author can conclude that PBB revenue has great potential to be developed by the provincial government in increasing the regional tax revenue of DKI Jakarta Province

Analysis of the Effectiveness of E-Objection in Making It Easier for Officers and Taxpayers during the Covid-19 Pandemic at the Cibitung Primary Tax Service Office Irawati; Musa Maha Sulung Sitinjak; Dwikora Harjo; Aramia Fahriah
Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i2.682

E-Objection is one of the services of the Directorate of Taxes that can be used by taxpayers in submitting tax objection letters. E-Objection is an adoption policy that is an alternative to the previous program, namely the manual submission of objection letters. E-Objection can be accessed via E-Filling. This research is motivated by the lack of exploration of the introduction of E-Objection to taxpayers that there are still many who submit objection letters manually. Based on the data submitted by the Directorate General of Taxes (Direktorat Jenderal Pajak/DJP) and previous research in 2021 based on 2020 data, data on submitting objection letters online (E-Objectionareis still very minimal so that are problems in analyzing the effectiveness of E-Objection. Therefore, this study was conductedtoo to analyze the effectiveness of E-Objection from 2020 to 2021 at KPP Pratama Cibitung, but because the data of taxpayers who submitted objection letters by E-Objection was confidential, it was hindered from interviewing informants who had accessed E-Objection besides that because E-Objection data could not be accessed from KPP Pratama, so in this study using two research objects, namely KPP Pratama Cibitung and Kanwil DJP II. So that the purpose of this study can determine the effectiveness of E-Objection as an alternative to the previous system. Based on E-Objection data in the West Java DJP Regional Office II in 2020 there were 109 data and in 2021 there were 115 data so it could be known that there was an increase, but based on the percentage of effectiveness criteria, the percentage of e-objection effectiveness in the DJP of the West Java Regional Office II in 2020 was 8.93% and in 2021 it was 9.75% so that it can be concluded that the analysis of the effectiveness of E-Objection in KPP Pratama Cibitung during the Covid-19 pandemic (2020-2021) was ineffective.

Perceiving Ecotourism Awareness under Regulatory Fit, Volunteering Experience and Lifestyle Husna Putri Pertiwi; Ridha Azka Raga; Jasrial; Syafiqoh Nurhayati; Dwikora Harjo
Ilomata International Journal of Management Vol 4 No 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i4.918

Indonesia has high potencies of ecotourism attractions, including its natural biodiversity and traditional values spreading in various regions of the archipelagos. However, the shortcoming remains exhibited by many individuals showing poorly pro-environment behavior in tourism places regarding to environmentally and socially. Therefore, our study aims to observe the effect of regulatory fit manipulation (promotion-focus vs. prevention-focus) on increasing emotional involvement to improve ecotourism awareness and examine the antecedent factors that influence individuals’ attitudes towards ecotourism attitudes, which are volunteering experience and consumptive lifestyle. This research is conducted by experimental research to examine two groups of participants under different regulatory fit manipulations (promotion-focus vs. prevention-focus). Data were analyzed by using the multivariate analysis method. Our study revealed that regulatory fit manipulation affects attitudes towards ecotourism, especially under different volunteering experiences and consumptive lifestyles. Thereby, we reveal that embodying regulatory fit for such an environmental campaign effectively enhances consumers’ attitudes toward pro-environmental and ecotourism.

The Influence of Profitability and Company Size on Tax Avoidance (A Case Study of Mining Companies Listed on the Indonesia Stock Exchange in 2018-2022) Ridha Azka Raga; Wuwuh Andayani; Husna Putri Pertiwi; Julaeha; Dwikora Harjo
Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.921

Tax avoidance is a deliberate strategic approach that companies employ to reduce their tax liabilities while remaining compliant with relevant tax regulations. The complexity of tax avoidance arises from its dual nature, where, on one side, it remains within the bounds of legality, and yet, on the other side, it is deemed undesirable by the government due to its adverse impact on national revenue. The objective of this research is to investigate how both the size and profitability of a company influence its engagement in tax avoidance between mining companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. This research utilized a descriptive quantitative methodology and for sample was selected through purposive sampling, identifying 14 companies meeting predefined criteria. The data collected was subjected to analysis using IBM SPSS Statistics 25, which included Classical Assumption Tests, Multiple Linear Regression Analysis, and Hypothesis Testing. The results of this study indicated a noteworthy impact of profitability on tax avoidance, while the size of the company did not demonstrate a significant influence on tax avoidance. Moreover, the observation revealed that the joint consideration of both profitability and company size had a significant impact on tax avoidance.

PENGARUH BEBAN PAJAK, TUNNELING INCENTIVE DAN DEBT COVENANT TERHADAP TRANSFER PRICING PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN DARI SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2015-2018 Dwikora Harjo
JAMBIS : Jurnal Administrasi Bisnis Vol 3, No 1: Februari 2023
Publisher : JAMBIS : Jurnal Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jambis.v3i1.3049

Transfer pricing is a company policy in determining pricefrom a transaction of intradivision members in a company or interdivision members between two companies either within the country or outside of the country. The objectives of this study were to test influence of tax expenses, tunneling incentive and debt covenant to the transfer pricing. Decision of transfer pricing in this study used dummy indicators. The population in this study was subsector food and beverage company from consumption goods industrial sector registered with the Indonesia Stock Exchange (BEI) in 2015-2018. Sampling technique used purposive sampling and obtained 14 of 25 companies. The data was collected from data of financial statements and annual report. The data analysis method in this study was logistic binerregression analysis with use of SPSS version 22 software. Its determination coefficient value was 64,9% that reflected tax expense, tunneling incentive and debt covenant affected transfer pricing. The results of the study indicated that simultaneously tax expense, tunneling incentive and debt covenant significantly affected to the transfer pricing policy. Whereas, partially the tax and tunneling incentive significantly affected to transfer pricing policy and the debt covenant not affected to the transfer pricing policy.

Co-Authors Adin Dahuri Adin Dahuri Agus Subagiyo Agus Subagyo Ahmad Kasyfi Badri Ali Alian Natision Aprilia Alfani Aprilia Alfani Aramia Fahriah Azrie Ahmad Hernandeva Christy Balancia Christy Balencia Dani Milleano Eddy Bruno Esien Erika Oktavia Farah Marshella Anthony Putri Fauzilah Salleh Francky William Leonardo Lona Francky William Leonardo Lona Fransiska Jenery Toyo Fredetrica Linia Ariella Heru Sudinta Husna Putri Pertiwi Irawati Irawati Islah, Khikmatul Iwansyah Irwansyah Jasrial Jeruth Ngonzi Tinka Julaeha Krishantoro Krishantoro Kumala, Ratih Laila Gita Safitri Mainita Hidayati Mara Elaiza Augustine Flores Marini Manukorung Mariza Putri Darliant PS Mella Wati Musa Maha Sulung Sitinjak Novianita Rulandari Nunung Latofah Nurhayati, Syafiqoh Pebriana Arimbhi Prihadini, Diana Putri Ayu Lestari Raka Aulia Diantoro Raveedhan Syachlin Rayhan Anandra Kurnia Redjeki Agoestyowati Ria Meilye Yanti Ridha Azka Raga Salsabila Stevvika Sri Susanti Widyasari Trie Andari Ratna Vita Vitasia Wahidin Septa Zahran Wuwuh Andayani Yani Yani

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