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All Journal Management Science Research Journal Jurnal Ekonomi, Akuntansi dan Perpajakan 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
Kontribusi Pajak Restoran dalam Meningkatkan Pendapatan Asli Daerah Kota Serang Aprio Gunawan; Refi Pratiwi; Mulyanah Mulyanah; Selly Anggraeni Haryono
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 2 (2026): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i2.2286

Abstract

The culinary industry in Serang City continues to grow along with the increasing number of restaurants, cafes, and digital-based food service business, making Restaurant Tax one pf the potential sources of Local Own-Source Revenue (PAD) in Serang City. This study aims to determine the entent of the contribution of Restaurant Tax in increasing Local Own-Source Revenue (PAD) in Serang City. The research method used is descriptive analysis. The data used in this study were obtained from the Regional Revenue Agency of Banten Province for the period 2022–2024. The results of the study indicate that the contribution of Restaurant Tax to Local Own-Source Revenue (PAD) in Serang City increased during the period 2022–2024, with contribution percentages of 10.85% in 2022, 12.19% in 2023, and 13.29% in 2024. Although the contribution showed an increasing trend, the percentage remained below 20%, indicating that the contribution level is still categorized as low. This condition is caused by relatively low taxpayer compliance, suboptimal turnover reporting, and limited supervision, particularly for digital-based culinary businesses. Therefore, strategies are needed to optimize Restaurant Tax revenue through strengthening supervision, improving digital-based administrative systems, and enhancing taxpayer compliance through continuous socialization and education programs.
Co-Authors Aprio Gunawan Bereukah Dinanti Putri Intan Puspanita Mazda Eko Sri Tjahjono Mulyanah Mulyanah Niken Ardiana Listy Refi Pratiwi