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All Journal Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan JAS (Jurnal Akuntansi Syariah)
Karina Krisnanda
Politeknik Negeri Bengkalis
Economics, Econometrics & Finance

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Penerapan Kebijakan Intensifikasi dan Ekstensifikasi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Sebagai Upaya Peningkatan Penerimaan Pajak Daerah Kabupaten Bengkalis Novira Sartika; Karina Krisnanda
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 1, Juni 2020
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.746 KB) | DOI: 10.35314/iakp.v1i1.1411

Abstract

This study aims to determine the application of the intensification and extensification of local tax policies, especially Land and Building Tax in Rural and Urban Areas (PBB-P2) as an effort to increase local tax revenue in Bengkalis Regency and to determine the obstacles in implementing the tax policies. This research is a qualitative research with a qualitative descriptive approach through an interview process with the goverment and several taxpayers. The conclusions of the study are the intensification policy of PBB-P2 has generally been implemented well which is marked by the provision of counseling PBB-P2 both directly and indirectly, administration of the levies and operations of the PBB-P2 have been running well, supervision and control of the levies PBB-P2 has been carried out to all districts, participation in education and training programs related to the management of PBB-P2 is routinely carried out. In other hand, the extensification olicy of PBB-P2 have not been implemented very well. In fact that there are many new objects and subjects of PBB-P2 not registered yet. In addition, investment policies and cooperation with private companies and regional companies have not been made to create new business areas as a new tax objects and new tax subjects. There are several obstacles in implementing the intensification and extensification policy of PBB-P2 in Bengkalis Regency such as limited number of PBB-P2 managers in Bapenda Bengkalis Regency, coordination with regional apparat that manages licenses has not gone well, coordination with goverment of the villages has not gone well, a mobile car for payment of PBB-P2 has been damaged, and also a low awareness of public for the sanctions that have been given.
Pengaruh Lingkungan Belajar Terhadap Hasil Belajar Mahasiswa Dalam Matakuliah Akuntansi Pemerintah Husni Mubarak; Karina Krisnanda
JAS (Jurnal Akuntansi Syariah) Vol 3 No 2 (2019): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v3i2.188

Abstract

One of the functions of face-to-face lectures in class is as a transfer of knowledge from lecturer to students. The student learning environment is an external factor that influences student learning outcomes. Government Accounting Course I is a continuation of the Public Sector Accounting course. The purpose of this course is to provide knowledge to students of the Diploma 4 Public Financial Accounting Study Program that focuses on the process of financial recording and reporting to the government. This study was conducted to determine whether there are differences in learning outcomes in Government Accounting courses I between classes A and B. The test instrument used is the non-parametric Mann-Whitney test. The population in this study was 52 students in the fifth semester of Diploma 4 Public Financial Accounting Study Program. The results of this study showed that the learning outcomes or students' abilities in Government Accounting courses I between classes A and class B did not differ. Differences in the learning environment in each class do not affect student learning outcomes.
Co-Authors Husni Mubarak Novira Sartika