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Pengaruh Tingkat Kepatuhan Wajib Pajak dan Efektivitas Program Tax Amnesty terhadap Penerimaan Pajak. (Studi Kasus pada Kanwil Direktorat Jenderal Pajak Jabar 1) Anissa Yuniar Larasati; Bani Binekas
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 5 No. 1 (2019): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Berdasarkan Undang-Undang nomor 28 Tahun 2017 pasal 4 tentang Ketentuan Umum dan Tata Cara Perpajakan menyebutkan bahwa Wajib Pajak mempunyai kewajiban untuk mengisi dan menyampaikan Surat Pemberitahuan dengan lengkap, jelas, dan menandatanganinya. Walaupun telah dicantumkan sebagai suatu kewajiban , kenyataannya dalam Laporan Tahunan DJP 2016 menjelaskan bahwa tax ratio masih diangap rendah dengan kondisi kurang dari 70%. Hal ini menerangkan bahwa adanya tax gap. Sebagai salah satu sumber penerimaan negara yang dianggap paling berkontribusi maka kepatuhan wajib pajak dianggap paling penting untuk mendongkrak penerimaan negara Indonesia. Maka dari itu salah satu cara pemerintah dengan mengadakan program Tax Amnesty pada tahun 2016 dan di tahun 2017 yang diharapkan mampu meningkatkan penerimaan negara dalam jangka pendek dan dalam jangka panjang.Metode penelitian yang diusulkan adalah menggunakan data sekunder. Metode penelitian kuantitatif dengan desain deskriptif dengan populasi seluruh data mengenai jumlah wajib pajak dan data tax amnesty yang ada di DJP Jabar 1. Pengujian regresi berganda.dengan analisis determinasi, serta Uji hipotesis secara parsial dan simultan untuk mengetahui keterikatan masing-masing variabel . Tujuan utama dalam penelitian ini adalah mengetahui pengaruh tingkat kepatuhan wajib pajak serta efektifitas program tax amnesty terhadap penerimaan pajak di Indonesia. Program yang digunakan dalam menganalisis data menggunakan Statistical Package for Social Sciences (SPSS) Version 21.

PENGARUH MORAL PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI BANDUNG RAYA Rizki Indrawan; Anissa Yuniar Larasati
Komitmen: Jurnal Ilmiah Manajemen Vol 3, No 2 (2022): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v3i2.22237

This study aims to analyze the effect of tax morale on MSME taxpayer compliance in Greater Bandung. Tax morale can help overcome the problem of tax compliance, where this can be seen at a high level of tax compliance with a very low level of prevention. The population used in this research is UMKM WP spread throughout Greater Bandung. The sample used by taxpayers who do business in Cimahi City, Bandung City, West Bandung Regency and Bandung Regency. Analysis using Logistic Regression Analysis. Descriptive research method with a qualitative approach. Research data comes from primary data by distributing questionnaires. The results of the study show that tax morale which consists of the environment, institutional perceptions and ethics does not partially influence MSME taxpayer compliance in paying taxes. Simultaneously it shows that it has a significant influence on MSME tax compliance in fulfilling its tax obligations.

Pengaruh Kontribusi Pajak Bumi Dan Bangunan (PBB) Dan Pajak Hotel Terhadap Peningkatan Pendapatan Asli Daerah Revana Sheviani Sugianto; Anissa Yuniar Larasati
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6017

This study has the objective of analyzing the effect of the Contribution of Land and Building Tax (PBB) and Hotel Tax on Increasing Regional Original Income in Cimahi City in 2017-2021. This type of research is quantitative and uses a descriptive-associative approach. Collecting research data using library research and documentation methods. Monthly data on receipt of the Regional Revenue Realization Report in Cimahi City for 2017-2021 were selected as the study population. Saturated sampling technique was used for sampling. The results of this study partially show that the increase in PAD is not affected by the PBB contribution, while the increase in PAD is negatively and significantly affected by the hotel tax contribution. While simultaneously/together with the Contribution of Land and Building Tax (PBB) and Hotel Tax have a significant effect on the Increase of Regional Original Income. Keywords: Contribution, Land and building tax, Hotel Tax, Locally Renerated Revenue

Pengaruh Corporate Social Responsibility Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Annisa Zahrah Samawa Handoko; Anissa Yuniar Larasati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9269

Indonesia adalah salah satu negara yang terdampak pandemi COVID-19. Banyak sekali perusahaan yang mengalami kerugian. Dengan mengetahui kemampuan suatu perusahaan dalam menghasilkan laba maka dapat diketahui bagaimana baik dan bururknya kinerja keuangan. Namun pada penghujung tahun 2021 dan 2022 terjadi penurunan kinerja keuangan. Penelitian ini bertujuan untuk mengetahui dan menganalisa bagaimana Corporate Social Responsibility dan kinerja lingkungan terhadap kinerja keuangan. Populasi terdiri dari seluruh perusahaan Non-Cyclical Consumer yang terdaftar di BEI periode 2018-2022. Digunakan teknik Purposive Sampling sehingga menghasilkan 35 sampel perusahaan. Metode analisis data menggunakan Regresi Linear Berganda. Hasil analisis menunjuukan Corporate Social Responsibility dan kinerja lingkungan tidak berpengaruh terhadap kinerja keuangan.

The Effect of Tax Literacy, Tax Justice, and Tax Law Enforcement on Non-Employee Taxpayer Compliance Through Tax Morale as an Intervening Variable Anissa Yuniar Larasati; Bani Binekas
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 6 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.3844

Taxes have an important role for Indonesia, one of the main functions of taxes is that taxes are a source of state revenue intended for the realization of the welfare and prosperity of the nation. Self Assessment System requires a change in attitude (awareness) of taxpayers to pay taxes voluntarily (voluntary compliance). Voluntary compliance with tax obligations is the backbone of the Self Assessment System. The high and low level of people's compliance in paying taxes is influenced by internal factors and also external factors. In this study, the internal factors that will be examined are tax literacy and tax morale factors, while the external factors studied are the variables of Tax Justice and Tax Law Enforcement. The research method used is to use descriptive research methods through a quantitative approach. The data collection technique used in this study, namely primary data. This study uses Path Analysis in testing data. Primary data obtained through questionnaire techniques distributed to 60 non-employee individual taxpayers in the Cibeunying Pratama KPP area. And will be tested using SPSS v.26. Based on the results of the path analysis test, it is known that tax literacy, tax justice, and tax law enforcement have no indirect effect on non-employee taxpayer compliance through tax morale at KPP Pratama Cibeunying.

ANALISIS PROSEDUR PENDATAAN DAN PENILAIAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) PADA BADAN PENDAPATAN DAERAH KABUPATEN BANDUNG Fadzil Muhammad; Anissa Yuniar Larasati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i2.13787

This research aims to analyze the procedures of data collection and valuation for land and building tax of rural and urban areas in Bandung Regency Regional Revenue Agency. This research used a qualitative approach involving 3 informants. Data were collected through interviews, observation, and documentation. The research results show that the PBB-P2 data collection process is in accordance with the regulations, while the PBB-P2 valuation process is still not in accordance with the regulations. To carry out data collection and revaluation of PBB-P2, the Bandung Regency Regional Revenue Agency refers to the same procedures as data collection and valuation of new tax objects. However, data collection and revaluation of PBB-P2 in the form of mass data updates are still difficult to carry out. This activity was carried out partially from 2013 to 2019 through collaboration with third parties. Obstacles that occur during data collection and revaluation of PBB-P2 are lack of budget, rejection and objection from taxpayers, lack of human resources, lack of accuracy of officers, and the absence of valuer of PBB-P2

ANALISIS PENGENDALIAN PAJAK AIR TANAH BERDASARKAN PERATURAN BUPATI BANDUNG NOMOR 61 TAHUN 2021 (STUDI KASUS PADA BADAN PENDAPATAN DAERAH KABUPATEN BANDUNG) Sarakonesia; Anissa Yuniar Larasati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.14143

Penelitian ini bertujuan untuk menganalisis pengendalian pajak air tanah berdasarkan Peraturan Bupati Bandung Nomor 61 Tahun 2021 pada Badan Pendapatan Daerah Kabupaten Bandung. Penelitian ini menggunakan pendekatan kualitatif dengan menganalisa implementasi kebijakan terkait air tanah serta tahapan-tahapan pengendalian yaitu menetapkan standar, mengukur kinerja, membandingkan kinerja dengan standar dan menentukan kebutuhan akan tindakan korektif. Data dikumpulkan melalui metode wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa, pengendalian air tanah di Kabupaten Bandung belum berjalan efektif. Hambatan yang terjadi selama proses pengendalian adalah keterbatasan kewenangan penindakan oleh Badan Pendapatan Daerah yang diatur dalam peraturan terkait pajak air tanah, kurangnya koordinasi antara pemerintah pusat, pemerintah provinsi dan pemerintah daerah dan belum diberlakukannya sanksi dan/atau denda terkait pelanggaran pemanfaatan air tanah.

THE EFFECT OF MODERNIZATION OF THE TAX ADMINISTRATION SYSTEM, TAX KNOWLEDGE, AND TAX SANCTIONS ON TAXPAYER COMPLIANCE AT PBJT ON FOOD AND/OR BEVERAGES IN CIMAHI CITY Fridha Farhatunnisa; Anissa Yuniar Larasati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.14216

This study aims to examine the effect of modernization of the tax administration system, tax knowledge, and tax sanctions on taxpayer compliance at PBJT on Food and/or Beverages in Cimahi City. The sample used in this study were PBJT taxpayers on food and/or beverages in Cimahi City. Data were collected using incidental sampling method. The number of questionnaires collected was 70 questionnaires out of 70 questionnaires distributed.This research was analyzed using multiple regression analysis models. The findings of this study indicate that the Modernization of the Tax Administration System partially affects the Compliance of PBJT Taxpayers on Food and / or Beverages in Cimahi City. Simultaneously, Modernization of Tax Administration System, Knowledge of Taxation, and Tax Sanctions affect the Compliance of PBJT Taxpayers on Food and/or Beverages in Cimahi City. There are interesting findings that tax knowledge and tax sanctions are not found to be independent variables that affect the compliance of PBJT taxpayers on Food and/or Beverages in Cimahi City.

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