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ANALISIS PENGAWASAN PENGELUARAN BARANG PADA TOKO BEBAS BEA DALAM KOTA (DUTY FREE SHOP) DALAM UPAYA MENGAMANKAN PENERIMAAN PAJAK DI KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN A JAKARTA Pebriana Arimbhi; Edy Edy; Gandri Narandu
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 1: September 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

A Thesis discussed supervision to their expense of goods on one of the tweeps facilities the store is free the duties is under office customs jakarta, namely pt sj indonesia / lotte duty free in a bid to secure tax revenue.The purpose of he did this study is to find a monitoring system to their expense goods applied to PT SJ Indonesia / Lotte Duty Free in an effort to tax revenues and the obstacles with respect to the supervision. The research is based on the qualitative research descriptive by applying a technique the collection of data in the form of the objective of the interview and secondary data .The results of the interviews and the data on after that it is processed and analyzed in order to understand the supervision to their expense of goods which will be applied is he would do to PT SJ Indonesia / Lotte Duty Free in a bid to secure the country tax receipts. The result of this research, the author concluded that the supervision to their expense goods applied to PT SJ Indonesia / Lotte Duty Free in a bid to secure tax revenue has been running in accordance with the rules applied apply. But, its implementation happened obstacles is internal, like a coordination between supervision office, and obstacles which are external, as an opportunity used company related for committing a foul and have not the construction of a technological system and information centralized.

KEPATUHAN PELAPORAN PAJAK PENGHASILAN TAHUNAN ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA PENJARINGAN TAHUN 2015-2016 Edy Edy; Yanuar Adi Putra; Desti Riyanti
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 4, No 1: March 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

This final paper report discusses about (1) Compliance Rate of Personal Taxpayer Reporting in the Annual Tax Return Report of 2015 Up To 2016 Tax in Primary Tax Office Penjaringan, (2) Attempts made by Primary Tax Office Penjaringan To Improve Compulsory Compulsory Individual Taxes in Annual Reports of SPT. The method used qualitative and using interview and observation techniques. The results of the complaint refer to (1) Compliance Rate of Private Taxpayer Reporting in Annual Income Tax Reporting of 2015 Up to 2016 Income Tax in Primary Tax Office Penjaringan is 78.63% and 68.14% indicating that there is a decrease, (2) Efforts made by the Tax Office Primary Penjaringan To Increase Personal Taxpayer Compliance in Reporting Annual SPT by socializing taxes, realizing tax census, providing dropbox.

PELAKSANAAN PENGHITUNGAN PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 26 ATAS ROYALTI MASA PAJAK JANUARI SAMPAI DENGAN DESEMBER 2015 PADA PT ATLAS COPCO INDONESIA Edy Edy; Devi Purnama Sari; Andini Apriyanti
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 3, No 2: September 2016
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

PT Atlas Copco Indonesia is a company with heavy machinery and other equipment as products and its business activities often associated with foreign tax subject (SPLN), one of the most transaction applied is royalty payments which in this case is the object of the tax role in withholding tax Article 26. PT Atlas Copco Indonesia did start counting taxation liabilities of deposit and report the Income Tax Article 26. In Chapter II, the writer suggested the definition of income tax related to taxes definistion, tax functions, types of taxes, tax collection system, Subject and Object of Income Tax 26, tax rates, and double taxation avoidance agreement (P3B or tax treaty). This final project is about an overview of the company which is PT Atlas Copco Indonesia, the implementation process of the calculation of income tax deposit and reporting Article 26. From the results of the observations made, it can be conclude that the implementation of Tax Liability from period of January to December 2015 at PT Atlas Copco Indonesia is not in accordance with the applicable Tax Regulation.

PERAN PENGAMPUNAN PAJAK (TAX AMNESTY) DALAM PENCAPAIAN TARGET PENERIMAAN PAJAK KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK JAKARTA SELATAN II Edy Edy; Taufik Sliffian; Radityo Nugroho
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 4, No 1: March 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Tax amnesty is a government effort to increase excavation of potential taxation that is still lacking. This study aims to determine the role of tax amnesty and the efforts made to achieve the tax revenue target in the South Jakarta Regional Directorate General of Taxes II, by conducting interviews and interviews with the person in charge of tax amnesty activities and comparing them with regulations that discuss the process. It turns out that through the efforts made, tax amnesty has a role in achieving tax revenue targets even though there are obstacles but not significant obstacles. Overall the process of implementing tax amnesty runs in accordance with applicable laws in Indonesia.

ANALISIS REKONSILIASI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG PADA PT SATU CITA PROTENZA TAHUN 2014 Edy Edy
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 3, No 1: March 2016
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

A fiscal reconciliation of a commercial fi nancial statement against a company's corporate income tax needs to be done, which is important because field surveys indicate the occurrence of phenomena occurring in different reports. One of them is the fiscal financial statement of PT Satu Cita Protenza which there are costs that should be fiscal correction but not fiscal correction by PT Satu Cita Protenza. This led to errors in tax return reporting and income tax payable in 2014 PT Satu Cita Protenza. The purpose of this research is to find out (1) How is the implementation of Fiscal Reconciliation of Commercial Financial Statement as the basis for determining the amount of Income Tax of 2014 in PT Satu Cita Protenza (2) How to calculate Income Tax owed by Agency at PT Satu Cita Protenza 2014.Informants in this research are supervisor and tax staff member of PT Satu Cita Protenza. Data Collection Technique is done by open interview, Direct Observation and Written Documentation. Data Analysis Techniques that the authors use in this study is to use the method of deductive data analysis, unitizing and categorizing. Test Data Validity is done by Test Credibility, Transferbility Test, Depandability Test and Test Confirmability.The result of the research concludes that (1) The implementation of reconciliation conducted by PT Satu Cita Protenza is not in accordance with the applicable taxation provisions, it can be known from income tax, calculation of underpayment tax (PPh ps 29) Rp.13.625.361, -; (2) The implementation of the fiscal reconciliation calculation of the commercial report of PT Satu Cita Protenza from the financial accounting result conducted by PT Satu Cita Protenza based on SAK (Financial Accounting Standard), the company does not make fiscal correction in accordance with the principle of taxability deductibility, this is due to the difference in recognition of costs in fiscal reconciliation.

Tinjauan Kepatuhan Perpajakan PPh Tahunan Wajib Pajak Orang Pribadi Dengan Adanya Aplikasi E-Filling Di Kantor Pelayanan Pajak Pratama Jakarta Pasar Rebo Periode Tahun 2017-2020 Muhammad Ghifari; Edy Edy
Jurnal Pajak Vokasi (JUPASI) Vol 5, No 1: September 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v5i1.3079

untuk mengetahui pengaruh tingkat Kepatuhan Perpajakan PPh Tahunan Wajib Pajak Orang Pribadi dengan adanya Aplikasi e-Filing di Kantor Pelayanan Pajak Pratama Jakarta Pasar Rebo. Dasar Hukumnya adalah UU KUP dan UU PPh serta peraturan pelaksanaan lainnya. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan pengamatan dan penggalian data dengan pihak internal,studi pustaka serta wawancara. Hasilnya Tingkat Kepatuhan Perpajakan melalui Aplikasi e-Filing di KPP Pratama Jakarta Pasar Rebo sudah tergolong baik.

Analisis Implementasi Pemungutan Pajak Restoran Dalam Meningkatkan Penerimaan Pajak Daerah Pada Unit Pelayanan Pajak Dan Retribusi Daerah Gambir Jakarta Pusat Tahun 2018 Anita Carlina; Edy Edy
Jurnal Ilmu Administrasi Publik Vol 1, No 2: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i2.2684

In the Regional Regulation, the Government has issued a policy as outlined in the Regional Regulation No. 11 of 2011 on Restaurant Tax. The limitation of the Gross Income in the Regional Regulation is imposed on restaurants with sales value above Rp.200,000,000,-/year. This study aimed to analyze the justification and implementation of restaurant tax collection in increasing regional revenue and to analyze the obstacles and appropriate efforts for restaurant entrepreneurs in increasing restaurant tax revenue in the Administrative City Tax Service Unit of Central Jakarta. The method used in this study was qualitative research with descriptive research. The results of this study showed that in the policy of restaurant tax collection, other than those already applied to restaurants with business permits, there are still potential tax objects from restaurant tax that have not yet been collected with a rate of 10%. Furthermore, restaurant tax collection affects restaurant tax revenue at the Administrative City Tax Service Unit of Central Jakarta. However, with further consideration, it is necessary to conduct research from the Administrative City Tax Service Unit of Central Jakarta regarding the problem of restaurants that do not have a business permit and in providing socialization of the benefits of having a business permit. Then there needs to be an acceleration of legal settlement related to the material test on Regional Regulation No. 11 of 2011 on Restaurant Tax to obtain legal certainty for the object of restaurant tax and to increase restaurant tax collection in order to increase regional income.

Analisis Implementasi Kebijakan Pemungutan Pajak Hiburan Dalam Meningkatkan Penerimaan Pajak Daerah Pada Suku Badan Pajak dan Retribusi Daerah Jakarta Utara Tahun 2015-2017 Sofiatul Laily; Edy Edy
Jurnal Ilmu Administrasi Publik Vol 1, No 2: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i2.2701

This research was conducted to analyze the Implementation of Entertainment Tax policy in the Taxation and Retribution Agency Jakarta Utara, obstacles faced, and the efforts made by the Taxation and Retribution Agency Jakarta Utara to increase revenue from Entertainment Tax in Jakarta Utara. This study used a descriptive qualitative method with the object of research based on primary data (interviews) and secondary data (field research). The study used the theory of Edward III which was synthesized by the theory of Van Meters and Van Horn so that there were seven variables related to the implementation of Tax Entertainment policy which were, Communication, Resources, Disposition, Bureaucratic Structure, Policy Standards and Objectives, Characteristics of Implementing Agents, and Social Conditions and Economy. The results of this study indicated that the implementation of the entertainment tax policy has not run optimally, because it is still constrained in the communication aspect, which is the lack of direct socialization to taxpayers which causes the lack of understanding of taxpayers regarding local taxes, from the aspect of information, the obstacles come from the entertainment providers who have not registered and who have not registered their entertainment business as an object of tax, as well as the lack of human resources in supervising the implementation of the policy, this affects the revenues from entertainment tax. The writer suggests to improve the quality of tax officers, hold socialization directly to the public, and the officers must work directly in the field to monitor the implementation of entertainment tax.

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