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Analysis of Implementation of Entertainment Tax Collection Policy in the Order to Increase Regional Tax Revenue at the DKI Jakarta Regional Revenue Agency Rahadi Pratomo Singgih; Siffa Fitri Anisa; Mira Permatasari
Ilomata International Journal of Tax and Accounting Vol. 3 No. 3 (2022): July 2022
Publisher : Yayasan Ilomata

This study analyzed the implementation of entertainment tax collection policies to increase local tax revenue at the Regional Revenue Agency of DKI Jakarta. This study uses a qualitative descriptive method with the object of research based on primary data (interviews) and secondary data (field research). This study uses the concept of Edward III's theory, namely communication, resources, disposition, and bureaucratic structure. The results of this study indicate that the entertainment tax policy is not optimal because there are still constraints in the communication aspect, namely the lack of direct socialization with entertainment taxpayers, which causes a lack of understanding of taxpayers about local taxes from the information aspect there are still problems with entertainment providers who have not been registered and registered businesses. entertainment as a tax object, as well as the lack of human resources in implementing policies, can affect entertainment tax revenues.

Analisis Penerapan Pajak Pertambahan Nilai Atas Transaksi Ekspor Impor Jasa Freight Forwarding Pada Pt. IFB Indonesia Tahun 2021 Monika Silaen; Rahadi Pratomo Singgih
Jurnal Ilmu Administrasi Publik Vol 2, No 4: Juli 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i4.2942

In general, freight forwarding services are divided into four namely customs services, pure transportation management services, trucking services, and warehousing services. In practice, the forwarder (PT IFB Indonesia) cooperates with third parties. The third parties include transportation companies (land, sea, and air transportation), and loading and unloading companies. The tax law already regulates the application of VAT on freight forwarding services but there is no detailed explanation of its implementation so that forwarders have a little difficulty in calculating the tax base. The problem that arises is the determination of the basis for imposition of taxes on freight forwarding services so that the taxes collected by the forwarder from the consumer/goods owner are in accordance with the applicable regulations. The results of this study show that forwarders have different understandings regarding the application of tax payable, especially VAT, on their business. The author suggests that the government make detailed rules regarding VAT on freight forwarding services and campaign for any new regulations and laws.

Inovasi Layanan Drive Thru Dalam Upaya Meningkatkan Penerimaan Pajak Kendaraan Bermotor Pada Kantor Samsat Kota Bekasi Mutiara Salsa Bela; Rahadi Pratomo Singgih
Jurnal Ilmu Administrasi Publik Vol 2, No 1: Januari 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i1.2895

The motor vehicle tax is regulated in Law Number 28 of 2009 and is levied by the Regional Revenue Agency (BAPENDA). The recent research phenomenon is that a lot of people complain about the constraints of manual Samsat services as well as the lack of public awareness of paying vehicle taxes through drive-thru services. This research is aimed to analyze the innovation of Drive-Thru services to increase motor vehicle tax revenue in the Samsat Office of Kota Bekasi as well as both obstacles and efforts related to motor vehicle tax receipts through Drive Thru services. This research employed a descriptive qualitative approach. Furthermore, the theory employed is the Event M. Rogers theory of innovation with 5 indicators, namely, relative advantage, suitability, complexity, trialability, and ease of observation. The results indicated that the innovation of drive-thru service to increase motor vehicle tax revenues at the Samsat Office in Kota Bekasi of 2018 - 2020 has been well executed. This is verified by the increasing number of service users as well as the increasing number of drive-thru receipts every year. Nevertheless, the efficiency of the drive-thru service at the drive-thru outlet office in Bekasi still needs to be considered, such as service procedures that require getting off the vehicle, and the payment process that uses cash only. Meanwhile, some efforts have been executed by the Samsat Office of Kota Bekasi, namely preparing a thorough solution and evaluation so that tax revenues through the drive-thru service continue to increase and achieve the target.

Analsis Implementasi Kebijakan Pemungutan Pajak Reklame Videotron Dalam Rangka Peningkatan Penerimaan Pajak Reklame Pada Unit Pelayanan Pemungutan Pajak Daerah Wilayah Menteng Jakarta Pusat Tahun 2021 Muhamad Ridwan Rinaldi; Rahadi Pratomo Singgih
Jurnal Ilmu Administrasi Publik Vol 3, No 5: September 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i5.3398

Advertisement tax has become an interesting topic for study. Advertisements are widely used by various institutions, both business and non-business, to convey specific information. The development of businesses accompanied by rapid technological advancements makes the development of advertisements worth noting, especially from a taxation perspective which may be a promising source of revenue for local governments. One form of advertisement that is currently developing is the videotron type. Videotron is an electronic medium that displays videos using Light Emitting Diode (LED). LED is a type of lighting that uses semiconductors to convert electricity into light. It is usually used outdoors as a sign of a place or to display advertisements. The purpose of this research is to analyze the implementation of the videotron advertisement tax collection policy in order to increase advertisement tax revenue at the Regional Tax Collection Unit of Menteng, Central Jakarta in 2021, using a qualitative method where primary data is obtained through interviews and secondary data. The results of this analysis explain that the implementation of the videotron advertisement tax collection policy in order to increase advertisement tax revenue at the Regional Tax Collection Unit of Menteng, Central Jakarta in 2021 is categorized as good in terms of 4 (four) aspects, namely : 1) Communication, 2) Resources, 3) Disposition, and 4) Bureaucratic Structure, with a slight problem in the Resources aspect where the ratio of tax officers is still very small compared to the number of videotron advertisement tax objects.

Pengaruh Sosialisasi Peraturan Perpajakan Dan Pemahaman Peraturan Perpajakan Tentang Insentif Pajak UMKM Terhadap Kemauan Menjalankan Kewajiban Perpajakan UMKM Di Masa Pandemi Covid-19 (Studi Kasus Pada Mitra Driver Ojek Online Di Daerah Depok) Jumalil Syahroni; Rahadi Pratomo Singgih
Jurnal Ilmu Administrasi Publik Vol 1, No 6: November 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i6.2882

The phenomenon behind this research is problems related to the willingness to carry out tax obligations, which are related to tax regulations campaigns and understanding tax regulations for MSME taxpayers. In this study the author used a quantitative approach to produce accurate data. Quantitative methods are used because this study aims to measure variables, conduct a sampling process, and prove the hypothesis statistically. Based on the results of the study, it is known that the regression coefficient value of the tax regulation campaign variable is positive, i.e. +0.108. The results of the T-test found tcount < ttable (0.689 <1.988) with sig value (0.493) > (0.05), which means that the tax regulation campaign on MSME tax incentives has a positive but not significant effect on the willingness to carry out MSME tax obligations during the Covid-19 pandemic among online ojek (motorcycle taxi) driver partners in the Depok area.The regression coefficient value of the understanding of tax regulations is positive, i.e. +0.312. The results of the T-test found tcount < ttable (2.096 <1.988) with sig value (0.493) > (0.05), which means that understanding of tax regulations regarding MSME tax incentives has a positive and significant effect on willingness to carry out MSME tax obligations during the Covid-19 pandemic among ojek driver partners in the Depok area. Meanwhile, the F-count test produced a value of 6.011, which is greater than the F-table (6.011 > 3.105), and a significance value of 0.004, where p < 0.05 (0.004 < 0.05). This means that the campaign and understanding of tax regulations regarding MSME tax incentives simultaneously affect the willingness to carry out MSME tax obligations during the Covid-19 pandemic among ojek driver partners in the Depok area.

Analisis Efektivitas Pelaksanaan Penghapusan Sanksi Administrasi Pajak Hotel Dalam Rangka Pemulihan Ekonomi Di Kota Jakarta Pusat Pada Masa Pandemi Covid – 19 Tahun 2021 Azzyyati Inggita Caestyakara; Rahadi Pratomo Singgih
Jurnal Ilmu Administrasi Publik Vol 2, No 2: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i2.2917

A regional tax is a kind of tax that is collected and managed by the regional government and is used for funding all governmental functions and regional development. Regional Income Board is a Regional board assigned to manage all types of regional receivables and income, one of which is Hotel Tax. This study was conducted to find out how the Effectiveness of Hotel Tax Administration Penalty Removal that is regulated in Governor Regulation Number 60 of 2021 in Regional Income Board of (Central) Jakarta in order to increase economic recovery in Jakarta central city in Covid-19 pandemic era. This study uses a descriptive qualitative research method. Data collected was conducted through an interview, observation, and documentation. The result of this study presented that the effectiveness of the hotel tax administration penalty removal in the Covid-19 pandemic era is very effectiveif it is assessed from the hotel tax receivable target and realization. However, it has not yet been maximized in the implementation. The lack of maximizing in the hotel taxpenalty removal in order to recover economics is due to several obstacles, such as people's knowledge of this governor's regulation

Analisis Pelaksanaan Ekstensifikasi Pajak Sektor Usaha Mikro Kecil Dan Menengah Dalam Rangka Meningkatkan Penerimaan Pajak Tahun 2020 (Studi Kasus Di KPP Pratama Bekasi Utara) Ines Citra Risqiqa; Rahadi Pratomo Singgih
Jurnal Ilmu Administrasi Publik Vol 1, No 6: November 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i6.2878

This research was conducted to find out how the Tax Extensification of the Micro,Small and Medium Enterprises Sector to Increase Tax Revenue in 2020 at KPP Pratama, North Bekasi. The results of this study indicate that the number of taxpayers at KPP Pratama Bekasi Utara in 2019 to 2020 always increases, both for personal taxpayers and corporate taxpayers, but in terms of tax revenue, it always experiences significant changes every year. In this study, the author uses the theory put forward by Seomitro in Lovena Dewi (2016) in which there are 3 dimensions, namely: Expansion, Adjustment, and Expansion of Objects. The approach used in this research is a qualitative approach with a descriptive method. Collecting data in this study is by observation, documentation, and interviews. The results of this study indicate that the implementation of tax extensification in the MSME sector in terms of the expansion of taxpayers is carried out based on general extensification rules such as through the provision of appeal letters, sweeping to the KPP work area or to the taxpayer's location, through a one-way information system/sms flashting, and pamphlets. Meanwhile, tax extensification in terms of tariff improvement and tax object expansion is the authority of the government as a policy maker.

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