Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)
Wulandari Kartika Sari
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Tinjauan Pengenaan Pajak atas Aktivitas Endorsement oleh Selebgram di Indonesia Samantha Roria; Wulandari Kartika Sari
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 5, No 1 (2020): Oktober
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v5i1.472

Abstract

Media sosial saat ini sering digunakan sebagai media pemasaran. Salah satu cara pemasaran yang dilakukan adalah dengan menggunakan jasa endorsement oleh selebgram. Penelitian ini bertujuan untuk menganalisis tinjauan pengenaan pajak atas aktivitas endorsement oleh selebgram di Indonesia, serta solusi dalam mengoptimalkan pemajakan atas aktivitas endorsement. Pengenaan pajak atas aktivitas endorsement ini tidak hanya pada pajak penghasilan melainkan ada potensi pajak pertambahan nilai sehingga hal tersebut merupakan keterbaruan dari penelitian ini. Penelitian ini menggunakan pendekatan kualitatif dimana wawancara mendalam dan studi kepustakaan merupakan instrument penelitian ini. Hasil penelitian menunjukkan bahwa perlakuan pajak penghasilan atas aktivitas endorsement oleh selebgram dapat dilakukan dengan beberapa teknik pemungutan pajak sesuai dengan kondisi selebgram. Dari segi pajak pertambahan nilai, setiap barang dan jasa endorse merupakan objek pajak pertambahan nilai sehingga atas penyerahan tersebut terutang PPN.
Mengupas Kebutuhan Penyuluh Pajak Daerah: Eksplorasi Di Pemerintah Provinsi DKI Jakarta Wulandari Kartika Sari; Setyowati, Milla Sepliana; Abrar Bilisanimar; Yasmina Prasetyanti Putri
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1752

Abstract

Local tax revenues in DKI Jakarta Province have not reached their optimal achievement. One of the causes is the low compliance of local taxpayers due to a lack of tax knowledge. Tax administration can improve voluntary tax compliance by providing services and good communication with taxpayers. This role can be carried out through a tax counseling program. This study aims to provide urgency for the functional position of local tax counselors in supporting the resilience of local tax revenues. The research used a qualitative approach with data collection techniques through in-depth interviews, focus group discussions, and literature studies. The study results show that local tax counseling in DKI Jakarta faces obstacles due to a lack of human resources and budget. The absence of a position for tax counselors, currently only limited to task force units, limits the legitimacy of tax counselor authority in carrying out their primary duties and functions. The status of the task force unit has resulted in tax counselors being unable to focus on handling tax counseling in DKI Jakarta because they still have to carry out other administrative duties. Meanwhile, tax counselor officers have a heavy task because they have to master all regulations related to local taxes and the dynamics of its changes and should be able to solve various problems faced by Local Taxpayers. Transferring the tax counselor from the task force unit to a functional position will increase the local tax counselor officers' competence, motivation, and skills to support optimal provincial tax revenues.
Co-Authors Abrar Bilisanimar Milla Sepliana Setyowati Samantha Roria Yasmina Prasetyanti Putri