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PROSES PEMBUATAN NPWP CEPAT DAN MUDAH BAGI PELAKU UMKM DI MASA PANDEMI COVID-19 Mainita Hidayati; Ratih Kumala; Wuwuh Andayani; Ridwal Ridwal; Aldino Aldino
JMM (Jurnal Masyarakat Mandiri) Vol 5, No 2 (2021): April
Publisher : Universitas Muhammadiyah Mataram

Abstrak: Kegiatan pengabdian pada masyarakat ini merupakan kegiatan pengabdian yang telah dilakukan pada tahun 2020 di Kelurahan Pakis yang terletak di wilayah Kecamatan Sawahan, Kota Surabaya. Pakis merupakan daerah yang terus berkembang dengan memiliki beberapa UMKM di bidang kuliner dan fashion. Tujuan diadakan pengabdian ini adalah untuk mengenalkan tentang proses pembuatan NPWP cepat dan mudah guna meningkatkan pemahaman pelaku UMKM dalam memenuhi kewajiban perpajakannya. Metode pelatihan ini dimulai dengan syarat dan cara pembuatan NPWP, hak dan kewajiban wajib pajak serta manfaat NPWP, tata cara pembukuan dan pencatatan, serta tata cara penghitungan dan pelaporan pajak UMKM. Persiapan pengabdian kepada masyarakat ini dilakukan dalam beberapa tahapan, yaitu (1) menganalisa situasi dan identifikasi kebutuhan UMKM, (2) Memberikan materi pelatihan yang disosialisasikan oleh Instruktur kepada pelaku UMKM dan diskusi tentang permasalahan-permasalahan pajak, (3) evaluasi program dalam pelaksanaan kegiatan pengabdian kepada masyarakat. Hasil kegiatan yang telah dilakukan bahwa pelaku UMKM yang belum mendaftarkan diri sebagai wajib pajak karena belum mengetahui tata cara pembuatan NPWP dan keterbatasan informasi terkait syarat dan cara pembuatan NPWP, dan pelaku UMKM belum melakukan pembukuan dan pencatatan transaksi keuangannya. Pelatihan ini menunjukkan tingkat pemahaman pelaku UMKM terhadap pentingnya pemahaman terhadap perpajakan, adanya respon positif tersebut dilihat dari antusiasme para peserta pelatihan mengikuti kegiatan pengabdian, Sebagian besar (62,5%) peserta telah memahami tentang perpajakan, arti pentingnya pajak, pembuatan NPWP, dan dapat memahami PP Nomor 23 Tahun 2018. Abstract: This community service activity is a service activity that has been conducted in 2020 in Pakis Village located in sawahan sub-district, Surabaya. Fern is an area that continues to grow by having several MSMEs in the field of culinary and fashion. The purpose of this devotion is to introduce about the process of making NPWP quickly and easily in order to improve the understanding of MSMEs in fulfilling their tax obligations. This training method begins with the terms and procedures for making NPWP, the rights and obligations of taxpayers as well as the benefits of NPWP, bookkeeping and recording procedures, and procedures for calculating and reporting MSMEs taxes. Preparation of community service is carried out in several stages, namely (1) analyzing the situation and identification of the needs of MSMEs, (2) Providing training materials disseminated by instructors to MSMEs and discussions on tax issues, (3) evaluation of programs in the implementation of community service activities. The results of the activities that have been carried out that MSME actors who have not registered as taxpayers because they do not know the procedure of making NPWP and limited information related to the terms and how to make NPWP, and MSMEs actors have not done the bookkeeping and recording of financial transactions. This training shows the level of understanding of MSMEs on the importance of understanding taxation, the positive response is seen from the enthusiasm of the trainees following the devotional activities, mostly (62.5%) participants have understood about taxation, the importance of taxes, the creation of NPWP, and can understand PP No. 23 of 2018.

ANALISIS PERUBAHAN TARIF PAJAK DAERAH BERDASARKAN UU NO.28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH (STUDI KASUS: PAJAK KENDARAAN BERMOTOR (PKB) DI PROVINSI DKI JAKARTA) Mainita Hidayati
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 3, No 1: March 2016
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Penelitian ini membahas tentang perubahan tarif pajak daerah berdasarkan UU No. 28 tentang Pajak Daerah dan Retribusi Daerah (Studi Kasus : Pajak Kendaraan Bermotor (PKB) Di Propinsi DKI Jakarta) dalam bahasannya juga menganalisis mengenai tarif progresif, earmarking dan potensi peningkatan penerimaan Pajak Kendaraan Bermotor. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian menyarankan bahwa penerapan tarif progresif harus disertai dengan perbaikan sistem adminitrasi melalui Single Identity Number (SIN) untuk mencapai hasil yang optimal, menaikkan tarif pajak parkir dan retribusi parkir, dan potensi peningkatan penerimaan Pajak Kendaraan Bermotor dengan memungut Pajak Kendaraan Bermotor atas kendaraan pemerintah.

An Analysis of the Effectiveness of Samsat J'bret Service (West Java Ngabret) during the Covid-19 Pandemic to Improve the Tax Compliance of Motorized Vehicles at the Office of Samsat Bekasi City Wuwuh Andayani; Septa Prayoga; Mainita Hidayati
Ilomata International Journal of Tax and Accounting Vol. 3 No. 4 (2022): October 2022
Publisher : Yayasan Ilomata

Taxes, both central and local taxes, are the main source of income for the state. One of the regional taxes is the Motorized Vehicle Tax (PKB) which is one source of income expected to help local governments in increasing Locally-Generated Revenue (PAD). This has prompted local governments to innovate tax payment services for motorized vehicles by utilizing increasingly advanced information technology which serves as an effort to break the chain of the spread of Covid-19. This study was conducted to analyze the effectiveness of the J’bret (West Java Ngabret) Samsat service system to improve taxpayer compliance in paying the motorized vehicle tax during the Covid-19 pandemic in Bekasi City, the obstacles that emerged, and the efforts made by the Samsat and taxpayers in realizing the effectiveness of the service system. The research method was a qualitative approach by employing a descriptive approach. The results of this study indicated that the J’bret Samsat service system has been effective and fully following the theory of effectiveness aspects according to Muasaroh (2013). Last, what needs to be improved was more campaigns held for taxpayers about the existence of a motorized vehicle tax payment service system through the Samsat J’bret.

Analisis Implementasi Fitur Prepopulated Pajak Masukan dalam Pelaporan SPT Masa PPN Menggunakan Aplikasi E-Faktur 3.0 dan E-Faktur Web Based (Studi Kasus pada PT Lancar Agung Abadi Tahun 2021) Aisyah Prasetiawati; Mainita Hidayati
Jurnal Ilmu Administrasi Publik Vol 2, No 2: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i2.2910

This study was motivated by the existence of Taxpayers who do not know the benefits of using the Prepopulated Feature and how the implementation of the Input Tax Prepopulated Feature in reporting the VAT return at PT Lancar Agung Abadi can run well and effectively. The research method used in this study was a qualitative approach with descriptive research type. The results showed that the implementation of the Prepopulated Feature, although from a technical point of view still has obstacles, but the overall implementation has gone well, this can be seen from the many benefits of using the feature. The procedure for using the prepopulated feature is clear enough for PT Lancar Agung Abadi. Socializations have been held such as in seminars through zoom meetings regarding e-faktur updates and the use of the latest features. The resources have been very helpful for PT Lancar Agung Abadi. The disposition of the implementers strongly supports the application of this feature because it is considered to have many benefits. The bureaucratic structure regarding the availability of clear rules regarding duties and responsibilities is in accordance with its Main Duties and Functions. The obstacle faced is the system errors that often occur due to the overload of the use of the E-faktur system. The solution is to repair internet network disturbances and report taxes earlier a few days before the end of the tax period

Analisis Efektivitas Pemberian Insentif Pajak Dalam Rangka Penerimaan PBB-P2 Pada Masa Pandemi Covid-19 Di UPT Pajak Daerah Caringin, Kabupaten Bogor Tahun 2021 Adinda Safira Isfahani; Mainita Hidayati
Jurnal Ilmu Administrasi Publik Vol 3, No 3: Mei 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i3.3158

The Covid-19 pandemic has caused a decline in the people’s economy. Hence, the Regional Government of Bogor Regency tried to minimize the impact by implementing a policy of providing tax incentives including PBB-P2 (Rural and Urban Land and Building Tax). This research was conducted to determine the effectiveness of providing tax incentives, the obstacles encountered and the efforts made in the context of PBB-P2 revenue during the Covid-19 pandemic. This study was conducted at the Caringin Regional Tax Technical Implementation Unit (UPT) of Bogor Regency. The descriptive qualitative method was used in this study by interviews and documentation studies. According to Duncan, effectiveness can be seen through goal attainment, integrity and adaptation. The findings of this study indicated that the policy of providing tax incentives at the Caringin Regional Tax Technical Implementation Unit (UPT) was still ineffective in PBB-P2 revenue, because not all indicators of effectiveness according to Duncan were fulfilled. The unfulfilled indicators were goal attainment because the realization of PBB-P2 revenue did not meet the target and integration because there were still many taxpayers with no awareness to pay PBB-P2. The fulfilled indicator was adaptation because the Caringin Regional Tax Technical Implementation Unit (UPTPD) employees were able to adapt to existing procedures during the Covid-19 pandemic, and the facilities and infrastructure available were sufficient.

Implementasi Kebijakan Insentif Pajak Penghasilan Final Bagi Pelaku Usaha Mikro Kecil Dan Menengah (UMKM) Pada Masa Pandemi Covid 19 Di KPP Pratama Bekasi Utara Tahun 2019-2021 Linda Puji Lestari; Mainita Hidayati
Jurnal Ilmu Administrasi Publik Vol 3, No 3: Mei 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i3.3157

The phenomenon of this study was that there were still many MSMEs that have not utilized and could not take advantage of incentive policy as they did not know the mechanism in detail. Moreover, the realization report mechanism which was too complicated made the incentive policy could not be implemented properly. The objective of this study were to find out the implementation of the incentive policy of final income tax (PPH) for MSMEs during the Covid-19 pandemic at KPP Pratama North Bekasi in 2019-2021, as well as the obstacles and effort faced in implementing this policy. The data were analyzed by employing a qualitative method. The results of this study showed that the implementation of the incentive policy of the final PPH has not gone well. It could be seen by the existence of several indicators based on George Edward III's theory, namely the lack of optimal socialization from each region in providing education about the use of the incentive policy of the final PPH, low awareness, taxpayers’ compliance, the taxpayers attitude who was still clueless in online realization reports through the DGT Online website. In addition, this could also be seen based on the data on the the number of taxpayers reporting MSME DTP Tax Incentives in 2020 as many as 598 of the totals who submitted applications of 844 with an incentive realization of Rp. 2,705,657,325, and the number of registered MSME taxpayers at KPP Pratama North Bekasi was 3,106.

Efektivitas Pelaksanaan Pembebasan Administratif Bea Balik Nama Kendaraan Bermotor Penyerahan II Dalam Meningkatkan Penerimaan Pajak Daerah Tahun 2018-2020(Studi Pada Pusat Pengelolaan Pendapatan Daerah Wilayah Kota Bekasi) Jeksi Mukri Artati; Mainita Hidayati
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.v1i4.2847

This study aims to determine the effectiveness of the implementation of the administrative fee exemption for motor vehicle transfer II in 2018-2020 at the Regional Revenue Management Center (P3DW) of Bekasi City. In this study, the author uses Duncan's theory of effectiveness measurement which includes achievement, goals, integration, and adaptation. The approach used in this study is a qualitative approach with a descriptive method. Data was collected through observation, documentation, and interviews. The results of this study indicate that the implementation of the Administrative Fee Exemption for Motor Vehicle Transfer II (BBN-KB II) in Bekasi City has been effective. This is evidenced by the ability of Bekasi City’s P3DW in realizing tax revenues so that it exceeds the expected target. However, in its implementation, the campaign carried out by P3DW is still lacking because there are still some taxpayers in Bekasi City who are not aware of the program. The obstacles encountered are the financial problems of the taxpayers of motor vehicle transfer II, the lack of campaign and education to taxpayers, the incompleteness of the taxpayer's document requirements because their Motor Vehicle Ownership Book is still with the leasing company.

Analisis Efektivitas Pemutihan Sanksi Administrasi Pajak Kendaraan Bermotor Dalam Upaya Meningkatkan Pajak Daerah Tahun 2018-2020 ( Studi Kasus Di Kantor Pusat Pengelola Pendapatan Daerah Wilayah Kota Bekasi ) Eva Fauziah; Mainita Hidayati
Jurnal Ilmu Administrasi Publik Vol 1, No 3: Mei 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i3.2837

The existing perpetual arrears of vehicle taxes phenomenon pushes the government to provide relief for the people through a motor vehicle tax penalty relief program. Based on this background, this paper aims to study the effectiveness of the motor vehicle tax administration penalty relief to increase regional income at the regional revenue management agency in Bekasi city. This research employs a descriptive method with a qualitative approach, using data collection techniques, namely observation, interviews, and documentation. According to Dunn in Hertati & Martadani (2019), the focus of the said program consist oh 5 ( Five ) indicators, namely efficiency, coverage, care/equality, responsiveness, and accuracy. The results of this study show that 1) the efficiency of the relief program implementation has been effective because it can increase tax awareness in playing vehicle taxes 2) the scope ability to relief penalty has been effective because it can reduce the burden on the taxpayers 3) Equalization/equality in the penalty relief has been effective all the taxpayers who have motorized vehicle can participate in this program 4) the responsiveness of the relief has not been effective yet because many taxpayers are unaware of this program 5) the accuracy of the relief has been effective because the government provides relief from tax penalties during the covid-19 pandemic, amidst the economic declination. The effectiveness of the tax administration penalty relief in the city of Bekasi has been effective. However, in terms of its implementation, many taxpayers are still unaware of this program.

Efektivitas Kebijakan Earmarking Tax Atas Pajak Rokok Dalam Upaya Kesehatan Masyarakat di DKI Jakarta Tahun 2018 - 2020 Asih Wulan Sari; Mainita Hidayati
Jurnal Ilmu Administrasi Publik Vol 1, No 3: Mei 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i3.2833

Indonesia’s earmarking policy on cigarette taxes is stated in Law No. 28 of 2009 Article 31. The application of the cigarette tax is intended to protect the public from the dangers of smoking and provide optimal health services to the people. Since the beginning of Covid-19 pandemic, tobacco control programs, especially health screening activities for school children, had to be stopped. In addition, the government has also relocated the budget for handling Covid-19 cases in DKI Jakarta, causing regional revenues to decrease. This study was conducted using a descriptive qualitative method with the aim of analyzing the effectiveness of the earmarking policy on smoking taxs in maintaining public health in DKI Jakarta in 2018–2020. The results show that based on Mardiasmo's theory of effectiveness which involves indicators of output, outcome and objective, the earmarking policy on cigarette taxes in DKI Jakarta can be categorized as effective in maintaining public health. This is seen from the level of tax earmarking which reached 97.93% in 2018, 99.80% in 2019, and 75.83% in 2020. The use of funds from cigarette tax earmarking is right on target, namely to fund health services promotively and preventively as well as funding health insurance programs. However, tobacco control activities in DKI Jakarta have not been effective in achieving the target because there are no clear regulations related to the program. As a result, changes in smoking behavior in the community are not too significant.

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