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All Journal JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Journal of International Multidisciplinary Research
Hanifa Aqil
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Economics, Econometrics & Finance Education Other

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Peran Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Dalam Optimalisasi Pendapatan Asli Daerah Di Kabupaten Trenggalek Hanifa Aqil; Kennes Novisyadhenti; Wahyu Sultan Maulana; Wicaksono, Galih
Journal of International Multidisciplinary Research Vol. 2 No. 1 (2024): Januari 2024
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/paq7rg37

Abstract

Rural and Urban Land and Building Tax or what can be called PBB-P2 is one of the revenues included in Regional Original Income (PAD). With the existence of Law Number 23 of 2014 which is an amendment to Law Number 32 of 2004 concerning Regional Government, and Law Number 33 of 2004 concerning Financial Balance between the Central Government and Regional Government which will give authority to the Government Regions to PBB-P2 areas in order to carry out government functions and increase regional income sources. The research method used is descriptive quantitative using several data obtained from research conducted by the Central Statistics Agency from 2017 to 2021. Based on the results of this research, it shows that the level of PBB-P2 effectiveness in Trenggalek Regency is classified as very effective. In contrast to the level of contribution of Rural and Urban Land and Building Tax to PAD, it is actually still not optimal. With this research, it is hoped that Trenggalek Regency can create new strategies and treatments to improve the system for managing Rural and Urban Land and Building Tax revenues in the context of optimizing Original Regional Income in Trenggalek Regency.
PENERAPAN CORETAX DALAM PEMENUHAN KEWAJIBAN PAJAK PENGHASILAN PASAL 15 PT YTA OLEH KKP GARFILD POSUMAH Hanifa Aqil; Handini, Yuslinda Dwi
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.v6i2.101

Abstract

The Directorate General of Taxes has introduced a new reform in the tax administration system called Coretax. This system integrates all core tax administration processes, including taxpayer registration, tax return filing, payment, audit, and tax collection for all types of tax objects in Indonesia, including Income Tax Article 15. Coretax represents one of the government’s efforts to improve the efficiency of tax governance. The purpose of this Internship Program is to understand the implementation of Coretax in fulfilling the Income Tax Article 15 obligations of PT YTA, facilitated by KKP Garfild Posumah. The data used in this Final Report consists of quantitative data obtained from the calculation, withholding, payment, and reporting of Income Tax Article 15, as well as qualitative data obtained through observations and interviews with the management and staff of KKP Garfild Posumah, along with secondary data from processed sources. The findings show that the implementation of Coretax in fulfilling the Income Tax Article 15 obligations of PT YTA involves several stages. The first stage is calculating Article 15 tax on domestic shipping based on input tax invoices received by PT YTA using a rate of 1.2% of the selling price. The second stage involves preparing and posting the withholding tax slip for transportation services rendered to the counterparty. The third stage is drafting the tax return to obtain a Billing ID, which is used for the payment of the payable tax through designated banks or post offices. Once the payment process is completed, PT YTA is automatically considered to have reported its payable Income Tax Article 15 through the Periodic Income Tax Return in the Coretax system. This implementation shows that PT YTA has fulfilled its tax obligations by performing calculation, withholding, payment, and reporting through the Periodic Income Tax Return.
Co-Authors GALIH WICAKSONO Handini, Yuslinda Dwi Kennes Novisyadhenti Wahyu Sultan Maulana