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The Effect of the Implementation of E-Invoice 3.0 and Taxable Person Compliance to Value Added Tax Revenue at KPP Pratama Pasar Rebo Irawati Irawati; Hendra Darmawan; Muhammad Sofyan; Tatiana Serebryakova
Ilomata International Journal of Tax and Accounting Vol. 3 No. 1 (2022): January 2022
Publisher : Yayasan Ilomata

Compliance of Taxable Person (PKP) is a complicated problem related to the implementation of an e-invoice application, especially the knowledge and perceptions of those who consider that making electronic-based tax invoices is difficult to do. This study aims to determine and analyze the effect of the e-invoice 3.0 application and Taxable Person compliance on the increase in VAT revenues. To obtain the research sample, the author used a non-probability sampling technique with the convenience sampling method. The results showed that e-invoice 3.0 implementation and Taxable person compliance simultaneously had a positive and significant effect on VAT revenues with a value of 113,819. The author provides suggestions for the Primary Tax Office of Pasar Rebo, Jakarta to continue improving its services in providing information and campaign related to the use of e-invoice 3.0 to Taxable person to improve their compliance and also to increase the amount of tax revenue which can affect VAT revenues.

Analysis of the Effectiveness of E-Objection in Making It Easier for Officers and Taxpayers during the Covid-19 Pandemic at the Cibitung Primary Tax Service Office Irawati; Musa Maha Sulung Sitinjak; Dwikora Harjo; Aramia Fahriah
Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i2.682

E-Objection is one of the services of the Directorate of Taxes that can be used by taxpayers in submitting tax objection letters. E-Objection is an adoption policy that is an alternative to the previous program, namely the manual submission of objection letters. E-Objection can be accessed via E-Filling. This research is motivated by the lack of exploration of the introduction of E-Objection to taxpayers that there are still many who submit objection letters manually. Based on the data submitted by the Directorate General of Taxes (Direktorat Jenderal Pajak/DJP) and previous research in 2021 based on 2020 data, data on submitting objection letters online (E-Objectionareis still very minimal so that are problems in analyzing the effectiveness of E-Objection. Therefore, this study was conductedtoo to analyze the effectiveness of E-Objection from 2020 to 2021 at KPP Pratama Cibitung, but because the data of taxpayers who submitted objection letters by E-Objection was confidential, it was hindered from interviewing informants who had accessed E-Objection besides that because E-Objection data could not be accessed from KPP Pratama, so in this study using two research objects, namely KPP Pratama Cibitung and Kanwil DJP II. So that the purpose of this study can determine the effectiveness of E-Objection as an alternative to the previous system. Based on E-Objection data in the West Java DJP Regional Office II in 2020 there were 109 data and in 2021 there were 115 data so it could be known that there was an increase, but based on the percentage of effectiveness criteria, the percentage of e-objection effectiveness in the DJP of the West Java Regional Office II in 2020 was 8.93% and in 2021 it was 9.75% so that it can be concluded that the analysis of the effectiveness of E-Objection in KPP Pratama Cibitung during the Covid-19 pandemic (2020-2021) was ineffective.

Analisis Implementasi Kebijakan E-Registration Dalam Meningkatkan Jumlah Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Pademangan Tahun 2021 Amelia Nur Laili; Irawati Irawati
Jurnal Ilmu Administrasi Publik Vol 3, No 2: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i2.3151

This study aims to determine and explain the implementation of e-registration policy in the Tax Office Pratama Jakarta Pademangan. The research method used is qualitative descriptive method, using data collection techniques through observation, interviews and documentation. The results of this study indicate that the implementation of e-registration policy can run well because the KPP always improve the quality of its services and has cooperated with other agencies. The obstacles faced are such as resources that are still standard, the system used is still often experiencing server down, there are still taxpayers who do not understand technology, do not understand how to operate the e-registration system and the choice of words used is still difficult to understand by taxpayers. Efforts that must be done is to improve the quality of the system to be better, conduct regular socialization to the public and prospective taxpayers both online and in person, expand cooperation with other agencies so that the information obtained by the public is clearer, and the use of wording in the e-registration system is further simplified in order to improve the quality.

Manajemen Pemeriksaan Pajak Badan Secara Daring Pada Kantor Pelayanan Pajak Pratama Jakarta Pulogadung Cynthia Febriyani; Irawati Irawati
Jurnal Ilmu Administrasi Publik Vol 2, No 3: Mei 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i3.2924

The purpose of this study is to analyse the management of online corporate tax audits at the Pulogadung Small Taxpayers Office, to analyse the role of the tax authorities in the implementation of online corporate tax audit management at the Pulogadung Small Taxpayers Office, and to analyse the efforts put forth by the Pulogadung Small Taxpayers Office to overcome existing challenges. This study employs qualitative approaches with the use of observation, interviews, and documentation studies. The author concludes that the tax audit is still not excellent. The Covid-19 epidemic presented little challenges for the tax examiner, which resulted in minor communication disruption. Efforts are being made to overcome challenges in online tax audit management at Jakarta Pulogadung Small Taxpayers Office by employing internal communication between taxpayers' taxes and tax audits to the greatest extent feasible, using social media to prevent misunderstandings. Recommendations for Jakarta Pulogadung Small Taxpayers Office to improve the effectiveness of online inspections by installing WiFi networks at various locations.

Analisis Implementasi Kebijakan E-Filing Sebagai Upaya Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi Dalam Menyampaikan SPT Tahunan Di Kpp Pratama Depok Cimanggis Tahun 2021 Wahyuningsih Wahyuningsih; Irawati Irawati
Jurnal Ilmu Administrasi Publik Vol 3, No 2: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i2.3152

This study aims to analyze how the implementation of the e-filing policy in an effort to improve the compliance of personal taxpayers in submitting annual tax returns at Depok Cimanggis Small Taxpayers Office in 2021, to analyze the barriers to the use of e-filing by personal taxpayers at Depok Cimanggis Small Taxpayers Office and to analyze efforts to improve the reporting of annual tax returns of individuals by filing at Depok Cimanggis Small Taxpayers Office. This research uses a qualitative approach. The data collection technique carried out is by conducting interviews with fiscus, academics and taxpayers related to the implementation of the e-filing policy, documentation and making observations at Depok Cimanggis Small Taxpayers Office. The results of this study concluded that the Implementation of the E-Filing Policy as an Effort to Improve Individual Taxpayer Compliance in Submitting Annual Tax Returns at Depok Cimanggis Small Taxpayers Office in 2021 in terms of communication is still lacking because the level of compliance of personal taxpayers is still very low, not comparable to the increase in the number of personal taxpayers registered at Depok Cimanggis Small Taxpayers Office and personal taxpayers who report annual tax returns e-filing declines in 2021. In terms of resources, Depok Cimanggis Small Taxpayers Office is good, the quality and quantity of human resources are adequate and understand the e-filing policy. In terms of the disposition of the e-filing policy, it is right on target, where the policy is intended for all taxpayers. In terms of bureaucracy, Depok Cimanggis Small Taxpayers Office has implemented the appropriate SOP where taxpayers who want to report the Annual Tax Return must first have an e-fin. Obstacles to the Implementation of the E-Filing Policy as an Effort to Improve Compliance of Personal taxpayers in Submitting Annual Tax Returns at Depok Cimanggis Small Taxpayers Office in 2021, namely servers that often go down when used jointly by taxpayers, there are still taxpayers who do not understand the reporting of annual tax returns through e-filing. The efforts made to overcome these obstacles are to make server improvements so that they do not go down when used jointly by taxpayers and carry out education, counseling and appeals to taxpayers to report annual tax returns on time so as to improve the compliance of personal taxpayers in reporting their Annual Tax Returns.

Implementasi Kebijakan Pemungutan Pajak Reklame Sesuai Perda Nomor 12 Tahun 2011 Tentang Pajak Reklame Dinas Pendapatan Daerah Jakarta Utara Tahun 2021 Taryudi Taryudi; Irawati Irawati
Jurnal Ilmu Administrasi Publik Vol 3, No 2: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i2.3154

The purpose of this research is to find out the Implementation of the Billboard Tax Collection Policy in accordance with Local Regulation Number 12 of 2011 concerning t he Billboard Tax of the North Jakarta Local Revenue Service in 2021 at Pademangan Local Tax Collection Service Unit. This research is a type of qualitative research using descriptive analysis. The results of this research indicate that the implementation of the billboard tax collection policy using George Edward III's theory which consists of 4 (four) dimensions including: the communication dimension there is still a lack of direct socialization to taxpayers; the dimension of resources consisting of human resources is still a lack of supervisory billboard tax officers; dimensions of financial resources have been met; the dimensions of the disposition of the implementor's response, understanding of the policy is still not met due to taxpayers who still do not understand the procedures for administering billboards; and the dimensions of the bureaucratic structure are still not met because the licensing process for the administration of billboards tends to be difficult and long, there was a violation regarding the installation location permit, the media for placing billboards that violated environmental ecology, there were installers who did not pay attention to the validity period of the permit for installing advertisements, so that many billboards were posted without confirmation of the extension of billboard installation. So that the efforts made in overcoming this are giving warning letters, issuing summons, submitting appeal letters, and forcibly dismantling billboards and improving the billboard administration procedure to make it easier and ease of the licensing process in order to facilitate the licensing process and meet their tax obligations in addition to the existence of fixed regulations for the billboard tax so that taxpayers more easily understand existing regulations.

Analisis Potensi Penerimaan Pajak Kendaraan Bermotor di Masa Pandemi (Studi Kantor SAMSAT Kota Bekasi 2019-2021) Yumna Amelia; Irawati Irawati
Jurnal Ilmu Administrasi Publik Vol 2, No 6: November 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i6.2975

Background: The rapid increase of the number of motorized vehicles should be able to increase the potential for motor vehicle tax revenues. However, for the last 3 years, the motorized vehicle revenues in Bekasi City experienced a decline. Objective: This study aims to identify and analyze the potential for motor vehicle tax revenues during the pandemic (study at the Bekasi City SAMSAT Office in 2019-2021), the obstacles that arise, and efforts to overcome these obstacles. Methods: This research was conducted at the Bekasi City SAMSAT Office using descriptive qualitative research methods Results: Data was collected through observation, interviews and documentation. The results of the study show that the collection of motor vehicle taxes during the 2019-2021 pandemic in Bekasi City was quite good, but the exploration of potential was not maximized. In 2019 the realization of motor vehicle tax revenues reached Rp 1,129,312,381,500 or 100.71% and in 2020 it decreased to Rp 1,046,676,391,950 or 78.06%, not achieving the target. In 2021 the realization of motor vehicle tax revenues increased to Rp. 1,133,416,073,950 or 104.16%. The potential for motor vehicle tax revenues in the last 3 years has not been maximized due to the Covid-19 pandemic. To overcome these obstacles, several efforts need to be made, such as conducting tax amnesty programs and tax campaigns as well as improving the quality of service for taxpayers

Analisis Efektivitas Penagihan Tunggakan Pajak Dengan Surat Paksa Dalam Rangka Meningkatkan Penerimaan Pajak Di KPP Pratama Jakarta Matraman Tahun 2019-2021 Ferdiansyah Arista; Irawati Irawati
Jurnal Ilmu Administrasi Publik Vol 3, No 2: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i2.3153

This research is motivated by the policy of Income Tax on E-Commerce Platform transactions that are developing in Indonesia must receive attention from the government. This is due to the large potential taxation of the online business.Do online business people on the e- commerce platform understand if the online transaction activities they are doing contain tax obligations? The tax treatment applied to online shop business people is exactly the same as the tax treatment of business people with conventional store models, namely income tax. The purpose of this study to evaluate the Income Tax Policy of online entrepreneurs on e-Commerce platform transactions in KPP Pratama Jakarta Koja. This study uses qualitative research methods. The Data used are primary data obtained from informant interviews and secondary data. Data collection technique is done by interview, observation, and documentation. The results showed that the evaluation of the Income Tax Policy of e-commerce platform entrepreneurs in KPP Pratama Jakarta Koja is very large, especially in Indonesia, but unfortunately there are no special regulations that actually regulate the taxation of Online transactions on E-Commerce platforms. In principle, there is no different tax treatment between an e-Commerce business and a conventional business. The suggestion in this research is that the Indonesian government can establish a special regulation related to the levy of online entrepreneur income tax on e-Commerce Platform transactions in order to exploit the great potential of the Indonesian people for the widespread use of online-based transactions better and orderly as a source of State Revenue

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