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IMPLEMENTASI KEBIJAKAN EARMARKING TAX ATAS PEMUNGUTAN PAJAK KENDARAAN BERMOTOR DI KOTA BEKASI PROVINSI JAWA BARAT Jiwa Pribadi Agustianto; Krisna Hidajat; Ayu Fitria Andarani
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 1: September 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

The phenomenon in the research is that there are still many congestion points due to the lack of road construction, lack of infrastructure related to road maintenance, and inadequate transportation modes. This study aims to analyze the Implementation of Earmarking Tax Policy on Vehicle Tax Collection in Bekasi City West Java Province along with the constraints and efforts in implementation. The research method used a qualitative approach with descriptive specificity. The result of the research is the implementation of the Earmarking Tax Policy on the Collection of Motor Vehicle Tax in Bekasi City, West Java Province for the compliance of the implementor in the matter of levying already in accordance with the regulation, but the allocation has not been maximal yet. Functional routine implementers are not yet maximal because there are still few technical issues and separation of funding post / account in the allocation, and no further regulations regarding technical and standard operating procedure (SOP) for earmarking tax funds can not be seen and controlled. The realization of the performance and the desired impact is also not optimal because there are still many congestion points and road structures that are still not good and adequate public transportation for the entire reach of the City of Bekasi.

PELAKSANAAN PERHITUNGAN, PEMOTONGAN, PENYETORAN, DAN PELAPORAN PAJAK PENGHASILAN PASAL 4 AYAT 2/FINAL ATAS TRANSAKSI PENJUALAN SAHAM DI BEI PADA PT. BOSOWA SEKURITAS ATAS NAMASIERLY SUGIANTO MASA PAJAK JULI SAMPAI DENGAN SEPTEMBER 2015 Jiwa Pribadi Agustianto; Aji Prasetyo; Ricky Syah Putra
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 4, No 1: March 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

This study discusses the 4 paragraph 2 / final income tax in the capital market sector, the implementation of the calculation, deduction, depositing and reporting of final PPh on the sale transaction of shares on the Indonesia Stock Exchange at PT.Bosowa Sekuritas on behalf of sierly sugianto. The author collects data by conducting interviews with the employees and customers concerned for stock sales transactions carried out every day during the exchange working hours and comparing them with regulations and laws that discuss the implementation. It turns out that the process of calculating, deducting, depositing and reporting the final PPh on the share sale transaction has been carried out by the Indonesia Stock Exchange, assisted by PT. Bosowa Securities, which runs well and in accordance with established regulations. Overall the process of implementing the calculation, deduction, depositing and reporting of final PPh on the sale of shares in the Indonesia Stock Exchange at PT.Bosowa Sekuritas is in accordance with applicable standards and laws in Indonesia, except that there is little negligence when storing data concerning stock sale transactions.

Analisis Pelaksanaan Ekstensifikasi Wajib Pajak Dalam Meningkatkan Penerimaan Pajak Penghasilan Orang Pribadi Pada KPP Pratama Jakarta Kembangan Tahun 2020-2021 Siti Noviyanti; Jiwa Pribadi Agustianto; Raden Kusyeni
Jurnal Ilmu Administrasi Publik Vol 3, No 1: Januari 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i1.3011

The purpose of this study was to analyze the implementation of tax extensification, the obstacles to the implementation of tax extensification, and the efforts to overcome the obstacles to the implementation of tax extensification in increasing individual income tax revenue at Jakarta Kembangan Small Tax Office in 2020-2021. The research approach was a qualitative descriptive approach with data collection techniques in the form of interviews and observations. Based on the results of this study, the implementation of tax extensification carried out at Jakarta Kembangan Small Tax Office was in accordance with applicable regulations. The implementation of tax extensification in increasing individual income tax revenue was still not effective because new taxpayers from extensification decreased in 2021. Although the realization of payments from the results of extensification increased in 2020-2021, the realization of individual income tax revenue at Jakarta Kembangan Small Tax Office in 2021 did not reach the target with a relatively low percentage of only 39%. Taxpayers were difficult to find because the majority of Indonesians work in various informal ways, uncooperative taxpayers, and a lack of understanding of tax were the obstacles to implementing tax extensification. By conducting socialization and counseling to taxpayers, disseminating tax information massively, as well as observing and searching for data on potential Taxpayer transactions with related parties or agencies, could be efforts to overcome obstacles to the implementation of tax extensification.

Analisis Pengawasan Pelaksanaan Kewajiban Perpajakan Wajib Pajak Badan Dalam Meningkatkan Kepatuhan Wajib Pajak Di Kpp Pratama Bekasi Barat Tahun 2021 - 2022 Dessy Nuur’Aini; Jiwa Pribadi Agustianto
Jurnal Ilmu Administrasi Publik Vol 3, No 4: Juli 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i4.3270

Tax payments are one of the manifestations of state obligations and taxpayer participation to directly and jointly carry out the taxation obligations of state financing and national development. Supervision of Taxpayer Compliance is one of the important things to consider in the intensification and extensification of tax revenue. Account Representative (AR) is responsible for all taxpayers in their region in order to pay taxes and submit SPT to the Tax Service Office. This research was conducted at the West Bekasi Pratama KPP using a descriptive qualitative approach and the data obtained was the result of interviews with resource persons and documentation. The results of this study can be concluded that the lack of maximum in supervision despite monitoring of the target to be achieved. In its implementation there are obstacles from internal and external, namely the number of human resources that are not proportional to the number of taxpayers and the level of awareness of taxpayers is still low. To overcome the obstacles that occur, fiscus efforts must be proactive in providing education to the community by providing evidence of how important taxes can be felt by the community, and need to improve the quality of human resources and infrastructure.

Analisis Efektivitas E-Faktur Versi 3.0 Dalam Pelaporan Pajak Pertambahan Nilai Pada Kantor Pelayanan Pajak Pratama Jakarta Kebayoran Baru Satu Tahun 2020 Gita Silvana Putria; Jiwa Pribadi Agustianto; Yopy Ratna Dewanti
Jurnal Ilmu Administrasi Publik Vol 1, No 4: Juli 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i4.2843

This study aims to discuss the effectiveness of E-Faktur Version 3.0 in Value Added Tax Reporting at KPP Pratama Jakarta Kebayoran Baru Satu. The main issue discussed in this study is how the level of effectiveness of the latest E-Faktur Version 3.0 in Value Added Tax Reporting. The research was conducted at KPP Pratama Jakarta Kebayoran Baru employing a descriptive approach and data collection technique using interviews and documentation where researchers calculated the effectiveness level of E-Faktur Version 3.0 in Value Added Tax Reporting. To find out the actual situation, I conducted interviews with several parties. Based on the results of the study, in 2020 the effectiveness level of EFaktur Version 3.0 has been said to be effective in helping to facilitate Taxpayers, but it cannot be said to be effective in solving Taxpayer reporting compliance issues. The contributing factors are the lack of awareness of taxpayers, lack of technology literacy of the Taxpayer, and lack of socialization from the KPP to PKP or taxpayersThis study aims to discuss the effectiveness of E-Faktur Version3.0 in Value Added Tax Reporting at KPP Pratama Jakarta Kebayoran Baru Satu. The main issue discussed in this study is how the level of effectiveness of the latest E-Faktur Version 3.0 in Value Added Tax Reporting. The research was conducted at KPP Pratama Jakarta Kebayoran Baru employing a descriptive approach and data collection technique using interviews and documentation where researchers calculated the effectiveness level of E-Faktur Version 3.0 in Value Added Tax Reporting. To find out the actual situation, I conducted interviews with several parties. Based on the results of the study, in 2020 the effectiveness level of EFaktur Version 3.0 has been said to be effective in helping to facilitate Taxpayers, but it cannot be said to be effective in solving Taxpayer reporting compliance issues. The contributing factors are the lack of awareness of taxpayers, lack of technology literacy of the Taxpayer, and lack of socialization from the KPP to PKP or taxpayers

Analisis Ekstensifikasi Pajak Atas Kebijakan Nik Menjadi NPWP Dalam Rangka Meningkatkan Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Pratama Bekasi Barat Tahun 2022 Fachrul Rozy Ramadhan Bachmid; Jiwa Pribadi Agustianto
Jurnal Ilmu Administrasi Publik Vol 3, No 6: November 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i6.3475

Tax extensification through the Policy of Integrating the Population Identification Number into the Taxpayer Identification Number is a new breakthrough of the Directorate General of Taxes which comes from the many public complaints about the number of government identity numbers that need to be owned, therefore the Single Identification Number (SIN) will be implemented between the Population Identification Number and the Taxpayer Identification Number. This research was conducted to find out how the Tax Extensification of the Population Identification Number Policy becomes a Taxpayer Identification Number in order to increase compliance of individual taxpayers at the West Bekasi Pratama Tax Service Office in 2022. This research method uses a qualitative descriptive method. The results of this study indicate that the implementation of Extensification on the existence of the Population Identification Number policy into a Taxpayer Identification Number has been able to increase the number and compliance of taxpayers. However, there are still obstacles in the form of many taxpayers who feel complicated by the matching process due to differences in data in the Population Identification Number and in the Taxpayer Identification Number which affects the initial process in the form of matching has not been fully achieved, and there is still a lack of tax education owned by taxpayers. And some of the ways that can be done to help Extensification of this policy is to conduct intensive and equitable socialization and counseling by utilizing technology and social media so that the education and information conveyed can be received by taxpayers.

Analisis Pemungutan Pajak Air Permukaan Dalam Rangka Meningkatkan Pendapatan Asli Daerah Pada Bapenda Cikokol Tahun 2019-2021 Wulan Saputri Listiani; Jiwa Pribadi Agustianto; Raden Kusyeni
Jurnal Ilmu Administrasi Publik Vol 2, No 5: September 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i5.2965

The purpose of this study was to analyze of surface water tax collection in order to increase Regional Original Income (Pendapatan Asli Daerah - PAD), analyze the obstacles faced in implementing the surface water tax collection in to PAD, and analyze solutions in overcoming obstacles to the implementation of surface water tax collection in order to increase PAD in Tangerang Regional Revenue Agency 2019-2021. This study used a qualitative methodology. The researcher used primary and secondary data to investigate the specified problem. The data were collected through the interview method, literature/library method, and observation. This study used a descriptive method of data analysis, i.e. the interaction model. Based on the results of the study, it can be concluded that the contribution of surface water tax to regional revenue was as local tax revenue, with a contribution of 87% in 2019, 106% in 2020, and 100.7% in 2021. The obstacle faced in collecting surface water tax is the lack of socialization by the Regional Revenue Agency to taxpayers regarding the rules and sanctions of surface water tax. The solution to the obstacles that occur is by providing periodic socialization, either directly to taxpayers, or through print media and social media

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