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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Krishantoro Krishantoro
Unknown Affiliation
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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Individual Taxpayers Knowledge Analysis on Reporting with Separated Assets Status in the Annual Tax Return at Bekasi Madya Tax Office Heru Sudinta; Krishantoro Krishantoro; Dwikora Harjo; Anny EkaYasika
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6792

Abstract

Individual taxpayers with separated assets have difficulty reporting their annual tax return, and individual taxpayers who are husband and wife and have their own TINs must combine their net income at the time of annual tax return reporting, resulting in bigger progressive tax during the calculation of the income tax payable that leads to underpaid income tax. This research to analyze the knowledge of individual taxpayers with separated assets status on annual tax return reporting at the Intermediate Tax Office of Bekasi City, the obstacles faced, and the efforts made to overcome the obstacles. This research was conducted using descriptive qualitative methods. Data collection techniques interviews, observation and documentation. Knowledge and understanding of individual taxpayers with separate asset status in their annual tax reporting in the Intermediate Tax Office of Bekasi City, when measured by the theory of knowledge of taxpayers based on the Khasanah theory, is still low, and it affects the accuracy of the calculation during tax reporting.
An Analysis of the Quality of Public Services based on the Application of Local Tax Reporting Information System (Study on Local Tax and Retribution UPTD of Rawalumbu in the Year of 2019) Renisya Ayu; Krishantoro Krishantoro; Diana Prihadini; Fika Andrianasari
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6336

Abstract

The objectives of this study were to find out the quality of public services based on SIPDAH application on Local Tax and Retribution UPTD of Rawalumbu, obstacles occurred in the   public services based on SIPDAH application on Local Tax and Retribution UPTD of Rawalumbu, and solutions taken in overcoming various obstacles of public services based on SIPDAH application on Local Tax and Retribution UPTD of Rawalumbu in the year of 2019. This research employed a qualitative method. The techniques used for the data collection were literature studies, interviews, and documentation. The data were analyzed by using data reduction, data triangulation, and conclusion withdrawals. The results of the discussion are as follows. First, the quality of public services based on SIPDAH application on UPTD Local Tax and Retribution of Rawalumbu has been good. Second, some obstacles occurred in the quality of public services based on SIPDAH application on UPTD Local Tax and Retribution of Rawalumbu were some local taxpayers did not understand the procedures of SIPDAH online application system, sometimes the connectivity of the SIPDAH application was interrupted (offline), and the SIPDAH application applies lock by the      system or automatically blocked if the local taxpayers were late in the data entry. Finally, the solutions were by updating the features of SIPDAH application to make it easier, the socialization of the local regulation about online local tax reporting, and the cooperative tax authorities should help taxpayers if there were problems.
Co-Authors Anny EkaYasika Dwikora Harjo Fika Andrianasari Heru Sudinta Prihadini, Diana Renisya Ayu