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All Journal Jurnal Media Akuntansi (MEDIASI) e_Jurnal Ilmiah Riset Akuntansi
Amelda Amelda
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Economics, Econometrics & Finance

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PENGARUH PERLAKUAN TAX AMNESTY DAN PENERAPAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK (Studi pada UMKM Yang Terdaftar di KPP Pratama Batu) Amelda Amelda; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 09 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.729 KB)

Abstract

ABSTRACTThis research was conducted with the aim of analyzing the effect of tax amnesty treatment and the application of e-filing on taxpayer compliance (a study on registered MSMEs at KPP Pratama Batu). The sample in this study is the UMKM taxpayers who are registered at KPP Pratama Batu who already have an NPWP and are registered at KPP Pratama Batu. Based on data collection, a total of 75 respondents were obtained, with the data collection method used, namely using the Slovin formula. Based on the results of simultaneous testing, it shows that the tax amnesty and e-filing variables affect the compliance of MSME taxpayers. The partial test results show that the tax amnesty and e-filing variables have a positive effect on MSME Taxpayer Compliance.Keywords : Tax Amnesty, E-filing and UMKM Taxpayer Compliance
Analisis Kontribusi Pajak Hotel Dalam Meningkatkan Pendapatan Asli Daerah Pada BAPENDA Kota Palembang Amelda Amelda; Ninin Non Ayu Salmah; Andri Eko Putra
Jurnal Media Akuntansi (Mediasi) Vol. 6 No. 1 (2023): Jurnal Media Akuntansi (MEDIASI), September 2023
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmediasi.v6i1.13170

Abstract

ABSTRACT This study aims to find out how big the hotel tax contribution is to the Local Revenue of Palembang City in 2018-2022. This study uses a qualitative descriptive method with descriptive analysis techniques and contribution analysis using the contribution formula, namely the quotient between the realization of hotel tax revenue and the realization of Local Own Revenue.  hotel tax contribution to Palembang City Local Revenue in 2018-2022 generates an average income of below 10%, Based on research results.  Namely in 2018 it was 7.53%, in 2019 it was 7.53%. . of 7.47%, in 2020 of 3.61%, in 2021 it will be 5.09% while in 2022 it will be 4.13%. This shows that the contribution of hotel tax to the Local Revenue of Palembang City for 2018-2022 is very small based on Kepmendagri No 690,900,327. Keywords: Analysis, Contribution, Hotel Tax, Local Own Revenue   ABSTRAK Penelitian  ini  bermaksud  untuk  mengetahui  berapa  besar  kontribusi  pajak  hotel  terhadap  Pendapatan  Asli  Daerah  Kota  Palembang  tahun  2018-2022.  Penelitian  ini  menggunakan  metode  deskriptif  kualitatif  dengan  menggunakan  teknik  analisis  deskriptip  dan  analisis  kontribusi  dengan  menggunakan  rumus  kontribusi   yang  merupakan  hasil  bagi  antara  realisasi  penerimaan  pajak  hotel  terhadap  realisasi  Pendapatan  Asli  Daerah.  Berdasarkan  hasil  penelitian  diketahui  bahwa  kontribusi  yang  diberikan  pajak  hotel  terhadap  Pendapatan  Asli  Daerah  Kota  Palembang  dari  tahun  2018-2022  memberikan  hasil  rata-rata  dibawah  10%,  yaitu  pada    tahun  2018  sebesar  7,53%,  tahun  2019  sebesar  7,47%,  tahun  2020  sebesar  3,61%,  tahun  2021  sebesar  5,09%  sedangkan  tahun  2022  sebesar  4,13%. Hal  ini  menunjukan  bahwa  kontribusi  pajak  hotel  terhadap  Pendapatan  Asli  Daerah    Kota  Palembang  dari  tahun  2018-2022  sangat  kurang  berkontribusi  berdasarkan  Depdagri,  Kepmendagri  No.  690.900.327. Kata kunci: Analisis, Kontribusi, Pajak Hotel, Pendapatan Asli Daerah.
Co-Authors Andri Eko Putra Ninin Non Ayu Salmah, Ninin Non Ayu Nur Diana Nur Diana