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All Journal Management Science Research Journal Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Selly Anggraeni Haryono
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Penerapan Pemungutan PPN pada PT PLN Indonesia Power UBP Suralaya Niken Ardiana Listy; Mulyanah Mulyanah; Intan Puspanita; Selly Anggraeni Haryono
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 4 (2024): Desember : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i4.659

Abstract

Collecting taxes is the main sources for countries to generate revenues to finance goverment expenditure and investments in human capital, infrastructure, and the provision of services for the society. Value added taxes (VAT) as one of collecting taxes process to generate the government’s revenue. The aim of this study is to find out the implementation of VAT collection at PT PLN Indonesia Power UBP Suralaya as State-Owned Enterprises is a mandatory VAT collector according to Minister of Finance Decree Number.30/KMK.03/2021 with last amended by Minister of Finance Decree Number.240/KMK.03/2022 and also to find out the obstacles during the implementation of VAT collection at PT PLN Indonesia Power UBP Suralaya. The method used in this study is a descriptive method. Data collection methods by using interview methods, literature study methods, and documentation methods. The results of this study finds that the PT PLN Indonesia Power UBP Suralaya has carried out the collection and deposit of VAT procedure. However, there were obstacles when preparing and uploading tax invoices in which the failures or rejections occurred due to internet network disruptions
The Implementation of BPHTB Tax with The E-BPHTB Application System that Applied on The Local Revenue Government of Lebak Regency Bereukah Dinanti Putri; Mazda Eko Sri Tjahjono; Puspanita, Intan; Selly Anggraeni Haryono
Management Science Research Journal Vol. 3 No. 2 (2024): May 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i2.105

Abstract

This study aims to find out the implementation process of the e-BPHTB application system on the Local Revenue Government of Lebak Regency and also to find out the obstacles that could hinder the implementation of the e-BPHTB application system. This study used a descriptive method with data collection techniques in the form of observation, documentation and descriptive. The samples of this study is Local Revenue Government of Lebak Regency. This study find out that the implementation of the e-BPHTB application system in the Local Revenue Government of Lebak Regency was accordance with existing regulations, the implementation of the e-BPHTB application system ease the PPAT/Notary Public and taxpayers in carrying out BPHTB tax reporting. There are obstacles in implementing the e-BPHTB application system, such as a lack of synchronization between the systems in Local Revenue Government of Lebak Regency and Bank as collecting agent and also the lack of optimal network at the Local Revenue Government of Lebak Regency that delay the process of inputting the taxpayer data
Co-Authors Bereukah Dinanti Putri Intan Puspanita Mazda Eko Sri Tjahjono Mulyanah Mulyanah Niken Ardiana Listy