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All Journal Jurnal Bisnis Terapan Media Bina Ilmiah Jurnal Adijaya Multidisiplin
Widya Indah Nurmalasari
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENCAPAIAN HASIL PAJAK BUMI DAN BANGUNAN PADA PERIODE SEBELUM DAN SESUDAH PANDEMI COVID-19 Widya Indah Nurmalasari
Jurnal Bisnis Terapan Vol. 6 No. 2 (2022): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v6i2.5097

Abstract

Abstract The corona virus or Covid-19 pandemic had a major impact on the global economy, including the taxation sector. One of the taxes that has decreased is the land tax and where tax revenue data shows a decrease in the realization of land and building tax revenues. This study aims to find out how to find out the results of taxes and buildings in the period before and before pandemic covid-19. This research used quantitative research. This study used secondary data obtained by documentation studies. The data analysis technique used was paired t-test analysis. The results in this study indicate that there are differences in the results of Land and Building Taxes before and after pandemic covid-19. This shows that the Pandemic COVID-19 can affect taxpayer compliance in paying taxes, which affects the achievement of land and building tax results.
THE APPLICATION OF NON-TAXABLE SALES VALUE OF TAX OBJECT IN THE CALCULATION OF LAND AND BUILDING TAX Nobertus Purnomo Lastu; Widya Indah Nurmalasari
Jurnal Bisnis Terapan Vol. 7 No. 1 (2023): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v7i1.4810

Abstract

Land and Building Tax is given on land and building ownership for state revenue. While the Selling Value of Non-Taxable Tax Objects (NJOPTKP), is one of the components in calculating Land and Building Tax (L&B). Calculating Land and Building Tax determined by Sales Value of Tax Object (NJOP) and NJOP increases every year. The problem is whether or not NJOPTKP, used as a deduction for NJOP, influences the calculation of L&B Tax due to the absence of material changes from the deduction. In this study, NJOPTKP of L&B Tax was analyzed using a qualitative descriptive dan quantitative method by comparing changes in Non-Taxable Income of Income Tax (PTKP), and L&B taxes between Indonesia and other countries. The analysis results indicated that economic quantities such as inflation, Regional Minimum Wages and changes in PTKP of Income Tax were not related to changes in NJOPTKP. The application of L&B Tax does not consider the status of land and buildings (whether or not it is productive) and the family status of the subjects who own the land and buildings. As a result, NJOPTKP does not have a material meaning for the calculation of L&B Tax due to the absence of a significant adjustment when compared to the increase in the NJOP on Rural and Urban Sectoral L&B Taxes (PBB-P2) and Plantation, Forestry and Mining Sectoral L&B Taxes (PBB-P3).
THE INFLUENCE OF TAX SOCIALIZATION, TAX SANCTIONS, UNDERSTANDING OF TAX REGULATIONS AND TAX AWARENESS REGARDING TAXPAYER COMPLIANCE IN SURABAYA Widya Indah Nurmalasari
Jurnal Bisnis Terapan Vol. 7 No. 2 (2023): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v7i2.5939

Abstract

Tax is an obligation that must be carried out by every community as a taxpayer to meet state expenditure needs to improve people's welfare. However, there are still many taxpayers who are not aware of their tax compliance. So the aim of this research is to analyze the impact of Tax Socialization, Tax Sanctions, Understanding of Tax Regulations, and Tax Awareness on Taxpayer Compliance. The type of study is quantitative. The population was 100 Taxpayers by getting the sample using the Total Sampling method so that the sample size was 100 respondents Taxpayer in Surabaya. Research data includes primary data from distributing questionnaires and secondary data from the literature. The data analysis technique uses the SEM Partial Least Square test. The research results prove that Tax Sanctions and Tax Awareness have a significant positive impact on Taxpayer Compliance. Then, Tax Socialization and Understanding of Tax Regulations do not have a significant impact on Taxpayer Compliance in Surabaya.
Strategi Peningkatan Partisipasi Kepatuhan Wajib Pajak Melalui Analisis Kebijakan Tax Amnesty Widya Indah Nurmalasari
Jurnal Adijaya Multidisplin Vol 3 No 03 (2025): Jurnal Adijaya Multidisiplin (JAM)
Publisher : PT Naureen Digital Education

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Abstract

Penelitian ini bertujuan untuk menganalisis strategi peningkatan partisipasi dan kepatuhan Wajib Pajak di Kota Surabaya melalui pendekatan kebijakan tax amnesty. Menggunakan metode kualitatif deskriptif dengan studi kasus, data diperoleh melalui wawancara mendalam, observasi, dan dokumentasi terhadap informan dari instansi perpajakan serta ahli di bidang pajak. Hasil penelitian menunjukkan bahwa fluktuasi realisasi pendapatan asli daerah (PAD) dalam dua tahun terakhir mencerminkan masih rendahnya kepatuhan pajak, baik secara ekstensif maupun intensif. Program tax amnesty terbukti mampu memperluas basis data perpajakan, mendorong pengungkapan aset, serta meningkatkan penerimaan pajak dalam jangka pendek. Namun, keberhasilan program ini sangat bergantung pada transparansi, efektivitas implementasi, dan kepercayaan publik terhadap sistem perpajakan. Kajian teori dari Mardiasmo (2018), Darussalam (2014), hingga Resmi (2017) mendukung bahwa tax amnesty tidak dapat berdiri sendiri, melainkan harus diiringi reformasi struktural, edukasi publik, penegakan hukum, serta modernisasi sistem informasi pajak. Kesimpulan penelitian ini menekankan pentingnya sinergi antara insentif fiskal dan kebijakan penegakan hukum yang tegas untuk menciptakan sistem perpajakan yang adil dan berkelanjutan di tingkat daerah.
THE INFLUENCE OF TAX SYSTEM AND TAX FAIRNESS ON TAX EVASION Widya Indah Nurmalasari
Media Bina Ilmiah Vol. 19 No. 6: Januari 2025
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33758/mbi.v19i6.1124

Abstract

Tax evasion is an illegal act carried out by taxpayers to avoid the obligation to pay taxes in full or at all, by hiding income, manipulating financial reports, or avoiding tax obligations through fraudulent means. This study aims to analyze the influence of the tax system and tax fairness on tax evasion. This study uses a quantitative approach with a causality research type. The population and sample in this study were 70 Taxpayers in the City of Surabaya. The analysis in this study uses Partial Least Square (PLS) analysis. The results of this study show that: (1) The Taxation System has a significant negative effect on Tax Evasion, and (2) Tax Justice has a significant negative effect on Tax Evasion
Co-Authors Nobertus Purnomo Lastu