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Riri Rumaizha
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Economics, Econometrics & Finance

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PENGARUH REFORMASI ADMINISTRASI PAJAK DAN MORALITAS PAJAK TERHADAP TINGKAT KEPATUHAN PAJAK (SURVEY PADA WAJIB PAJAK ORANG PRIBADI DI BANDUNG) Riri Rumaiza
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 4 No 2 (2018): JRAK - Juli 2018
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

Today, taxation is an important issue. There are many literatures has been studied about taxataion issues, especially tax compliance. Tax reform has been held by Direktorat Jenderal Pajak which has purpose to increasing the taxpayers’ compliance toward their obligations as taxpayers’. The effects of the tax reform have gained increasing attention, beside there is taxpayers’ behaviour toward to their obligations as taxpayers’ as known as tax morale. This research’s purpose is to find out the effects of tax reform and tax morale to the level of tax compliance. This research analyses the effect of tax reform and tax morale to the level of tax compliance. The survey took place in Bandung, with the analysis unit is personal tax payers’ at Bandung. Number of samples in this research is 227 taxpayers. Data collection technique are performed through literature studies and questionnaire, while Structural Equation Modeling (SEM) is used for data analysis techniques. The findings of the research shows that : (1) tax reform can be best explained by dimension of simplification of tax code factor and fairness factor, and tax morale can be best explained by dimension of economic factor, (2) there is an effect of tax reform to the tax compliance, while fluctuationin tax compliance is in accordance with tax reform, (3) tax morale effecting tax compliance significantly and positively, (4) tax reform and tax morale collectively effecting tax compliance, in which tax morale has more impact in effecting tax compliance than tax reform.
Pengaruh Penerapan Faktur Pajak Elektronik (E-Faktur) Terhadap Kepatuhan Wajib Pajak Untuk Pelaporan SPT Masa PPN Pada KPP Pratama Bandung Cibeunying Riri Rumaizha; Asep Supriatna
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.552

Abstract

This project aims to see The Effect of Electronic Tax Invoice (e- Invoice) on Taxpayer Compliance in Reporting VAT Periodic Tax Return at Cibeunying Regional Tax Office. The independent variable used is electronic tax invoice while the dependent variable is taxpayers compliance in reporting VAT Periodic Tax Return. The population in this project were taxable entreprenuers which registered in Cibeunying Regional Tax Office, whom using e-Invoice by number of sample are 50 taxable entrepreneurs. Data collection technique are performed by literature studies and questionnaires, while SPSS used for the data analyses technique. This project conclude the result that the electronic tax invoice (e-invoice) has positively and significantly effected taxpayer compliance in reporting VAT Periodic Tax Return at Cibeunying Regional Tax Office.
Analisis Pajak Penghasilan (PPH) Pasal 23 Atas Jasa Freight Forwarding PT. Gerbang Sinergi Prima Riri Rumaizha; Muhammad Iqbal Nur Aziz; Abdur Razak
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1455

Abstract

This research will be discussed the Income Tax Article 23 withholding treatment and calculation considering the Freight Forwarding Service activities. the authors conducted an analysis of the suitability of the practice of withholding tax carried out by PT Gerbang Sinergi Prima . The research method used is descriptive quantitative method that uses primary data with data collection techniques through field observations and interviews. The analysis tool used is the calculation of income tax based on the Regulation of the Minister of Finance Number 141 / pmk.03 / 2015 and Law Number 7 Of 1983 on Income Tax which was last amended by the Act Number 36 of 2008 requires every company as a taxpayer to do withholding of PPh 23 by 2% of the gross amount (Income). The result of analysis income tax subjected to PPh 23 for freight forwarding service activities PT Gerbang Sinergi Prima is suitable to Income Tax Article 23 tax code of withholding treatment and calculation Taxpayer which has NPWP but not for Taxpayer which has not NPWP.
Analisis Kontribusi Penerimaan Pajak Kendaraan Bermotor (PKB) Dalam Meningkatan Pendapatan Daerah Provinsi Jawa Barat Tahun 2017-2021 Riri Rumaizha; Gusmirza Bunga Pertiwi
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.v10i1.1805

Abstract

The aim of this final assignment is to investigate the contribution of motor vehicle tax to the Regional Original Income (PAD) of West Java Province, specifically in the Samsat PPPD Bandung City III Soekarno Hatta Region. The research method used is the Quantitative Descriptive method. It aims to explain or describe the state of West Java Province's PAD regarding motor vehicle income, identify obstacles experienced in collecting motor vehicle collections, and propose solutions to increase regional income in West Java province. The data used in the analysis of Motor Vehicle Tax Revenue (PKB) and its impact on the Original Regional Income of Java Province was obtained through evaluations, interviews, and the author's internship at the Samsat Office. After careful analysis and discussion, it was concluded that there are still issues with motor vehicle tax revenue in the East Bandung Samsat and West Java PAD. It is hoped that this analysis will be useful in the future.
Co-Authors Abdur Razak Asep Supriatna Gusmirza Bunga Pertiwi Muhammad Iqbal Nur Aziz