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All Journal Open Access Indonesia Journal of Social Sciences Open Access Indonesia Journal of Social Sciences Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Sustinah Limarjani
Universitas Lambung Mangkurat
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TATA CARA PENERBITAN FAKTUR PAJAK PENGGANTI DAN PEMBATALAN FAKTUR PAJAK (STUDI PADA FIRMA HLP CONSULTANT BANJARMASIN) Nathania, Gracella; Sustinah Limarjani; Fatimah
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 2 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v3i2.45

Abstract

The aim of this research is to analyze the effectiveness and contribution of the swallow's nest tax to local taxes in Tanah Bumbu district in 2019-2022. The method used in this research is quantitative descriptive. Data collection was carried out through interviews, documentation and observation. The research results show that tax efficiency in Tanah Bumbu Regency from 2019-2022 is quite good, but still not effective. This is due to ignorance of taxpayers, the influence of the price of swallow's nests on the market, tax avoidance and delays, as well as inadequate business permits and databases
ANALISIS MEKANISME PENERAPAN PPH 22 PADA KANTOR BPKPAD KOTA BANJARMASIN Nur Winda Amalia; Fatimah; Sustinah Limarjani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 6 No. 2 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v6i2.117

Abstract

This study aims to analyze the implementation of the collection, deposit, and reporting of Income Tax (PPh) Article 22 by the BPKPAD of Banjarmasin City. The method used is descriptive with a qualitative and quantitative approach, based on direct observation, documentation, and interviews with the expenditure treasurer of the relevant agency. The results of the study show that although the mechanism for collecting and depositing PPh 22 is in accordance with the provisions of PMK No. 34/PMK.010/2017, there are still delays in reporting through e-Bupot Unifikasi. These findings indicate the need to strengthen internal supervision and improve the technical understanding of tax reporting by officials. This study is expected to serve as an evaluative reference for government agencies in optimizing fiscal compliance
Co-Authors Akhmad Sayudi Alfian Misra Dwianto Mukhtar Latiif Enny Hardi Enny Hardy Fatimah Firda Hasna Kamila H. Alfian Kadir Mellyana Muhammad Yasin Muhammad Yasin Nada Okta Anugrah Nathania, Gracella Nordiansyah, Muhammad Nur Astri Sari Nur Winda Amalia Olifia Mita Injelina Rahma Yuliani Rasidah Rawintan Endas Binti Rawintan Endas Binti Rifqi Novriyandana Rina Fariany Riswan Haryadi Wahyudin Nur Winda Dewi Nurhanisa