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All Journal Optima : Jurnal Ilmiah Agribisnis, Ekonomi dan Sosial
Luh Dina Ekasari
UNITRI
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Environmental Science

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ANALISIS TINGKAT PENGETAHUAN PEMAHAMAN DAN KESADARAN PEMILIK USAHA KOS TENTANG PAJAK KOS DI KECAMATAN LOWOKWARU KOTA MALANG Luh Dina Ekasari
OPTIMA Vol 2, No 2 (2018)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (532.985 KB) | DOI: 10.33366/opt.v2i2.1167

Abstract

Taxes are very important in increasing tax revenues in Malang City. Tax rates of types of boarding houses with a number of rooms more than 10 (ten) are set at 5% (five percent). Increased tax revenue is supported by knowledge, understanding, and awareness of taxes carried out by Plasya boarding owners on taxation. The purpose of this study is to find out the knowledge, understanding and reflection of boarding house business owners about boarding tax in Malang Lowokwaru Salvation as a whole. The research conducted is research using quantitative methods. Determination of this research sample using the pruposive sampling method. The sample was obtained as many as 40 Kos Taxpayers in Lowokwaru District, Malang City. The data used are questionnaires and documentation. The data analysis method used is multiple linear regression using the SPSS program. The results of the study prove that partially (each) knowledge of the boarding tax amounted to (3.132), the tax on the boarding tax amounted to (2.817) and awareness of the boarding tax amounted to (3.623). Overall knowledge, understanding and awareness of boarding taxes on business owners in Lowokwaru District, Malang City is 61.2%. What needs to be done by Kos Taxpayers is that it is appropriate to pay taxes such as timely taxes to increase and increase tax returns to improve the development and economy of Indonesia.
TINGKAT EFEKTIVITAS PENERAPAN PEMUTIHAN PAJAK KENDARAAN BERMOTOR TERHADAP PENINGKATAN PENERIMAAN PAJAK DAERAH (Studi Pada Unit Pelaksana Teknis Dinas Pendapatan Provinsi Jawa Timur Malang Utara dan Batu Kota) Luh Dina Ekasari; Febrian Akbari
OPTIMA Vol 1, No 2 (2017)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.856 KB) | DOI: 10.33366/opt.v1i2.622

Abstract

Salah satu jenis pajak provinsi yang memiliki kontribusi terbesar terhadap penerimaan pajak daerah adalah pajak kendaraan bermotor. Dalam upaya memaksimalkan penerimaan pajak kendaraan bermotor dan meningkatkan kesadaran masyarakat dalam membayar pajak Gubernur Jawa Timur mengeluarkan Peraturan Gubernun Nomor 44 Tahun 2016 tentang pemberian keringanan dan pembebasan pajak kendaraan bermotor untuk masyarakat Jawa Timur atau sering disebut dengan kebijakan pemutihan. Penelitian ini bertujuan untuk melihat tingkat efektivitas penerapan pemutihan pajak kendaraan bermotor terhadap peningkatan penerimaan pajak daerah. Penelitian ini dilakukan di Unit Pelakasana Teknis (UPT) Dinas Pendapatan Provinsi Jawa Timur Malang Utara dan Batu Kota dengan menggunakan jenis penelitian kualitatif. Pengumpulan data dilakukan melalui observasi, wawancara dan dokumentasi. Penelitian ini menggunakan analisis rasio efektivitas pajak daerah. Data yang digunakan adalah hasil wawancara dan data penerimaan pajak kendaraan bermotor tahun 2016. Berdasarkan hasil penelitian yang dilakukan peneliti menyimpulkan bahwa tingkat efektivitas penerimaan pajak kendaraan bermotor tahun 2016 pada Unit Pelaksana Teknis (UPT) Dinas Pendapatan Provinsi Jawa Timur Malang Utara dan Batu Kota sudah sangat efektif, karena melebihi 100% (Mahmudi,2010) yaitu sebesar 108,18%.
Co-Authors Febrian Akbari