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All Journal JAMBIS : Jurnal Administrasi Bisnis Jurnal Ilmu Administrasi Publik
Jiwa Pribadi
Institut Ilmu Sosial dan Manajemen STIAMI
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Pemanfaatan Insentif Pajak Pertambahan Nilai di Masa Pandemi Covid 19 di PT Hui Huang Media Masa Januari-Desember Tahun 2021 Jiwa Pribadi; Kristiani Novia Adelina Nainggolan
JAMBIS : Jurnal Administrasi Bisnis Vol 3, No 1: Februari 2023
Publisher : JAMBIS : Jurnal Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jambis.v3i1.3008

Abstract

In an effort to run a state, taxes are used to finance the public interest which in the end also includes the exclusive interests of individuals such as the interests of citizens, education, citizen welfare, community prosperity and so on. The purpose of this study is to analyze the Analysis of Utilizing Value Added Tax Incentives During the Covid 19 Pandemic at PT Hui Huang Media in January-December 2021. The research method used in this research is a qualitative descriptive method. The criteria for sources that the authors make as  informants  (parties/people  interviewed) in  this  study  are  parties  who  control  and understand the conditions of the research object, who are involved or occupy positions related to the topic under study and have enough time to be interviewed. The results of the study show that the use of Value Added Tax Incentives during the Covid 19 Pandemic at PT Hui Huang Media for the January-December 2021 period has been put to good use and has been implemented in accordance with the Regulations of the Governor of DKI Jakarta. In the event that there is a tax reduction regulation, it has been properly implemented with a VAT tax reduction. Fairness in the provision of tax incentives in reducing taxation is in accordance with the standards but is still not optimal, the impact arising from the regulations made has been implemented but not as expected
Analisis Kepatuhan Wajib Pajak Usaha Mikro, Kecil dan Menengah (UMKM) Dalam Pemenuhan Kewajiban Perpajakan (Studi Kasus di KPP Pratama Bekasi Barat) Tahun 2021-2022 Jiwa Pribadi; Dheivya Novita Sepia Anggie
JAMBIS : Jurnal Administrasi Bisnis Vol 3, No 5: Oktober 2023
Publisher : JAMBIS : Jurnal Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jambis.v3i5.3496

Abstract

Taxpayer compliance can be defined as a state in which the taxpayer meets all tax obligations and implement taxation rights. Tax is a mandatory contribution to the state owed by an individual or entity of a coercive nature under the law, by obtaining reciprocity directly and used for state purposes for the greatest prosperity of the people. Micro Small aBusiness Medium Enterprises (MSMEs) are stand-alone aproductive abausiness units, carried out by individuals or business entities in all sectors of the economy. lack of level of compliance of MSME taxpayers in fulfilling tax obligations at the bekasi tax office West in 2021-2022 due to the socialization mechanism that is less accessible to all MSME elements. This research conducted to determine the compliance of Micro, Small and Medium Enterprises (MSMEs) taxpayers and obstacles and efforts made in the KPP Pratama Bekasi Barat in fulfilling tax obligations. This study uses qualitative research methods that are descriptive. Data collection from this study are interviews, observations and documentation. The results showed that analysis of MSME ataxpayer compliance in KPP Pratama Bekasi Barat in order to faulfill tax obligations is considered less effective MSME taxpayer coampliance when viewed from not achieving the revenue target in 2021 with a percentage of 35.7%. Lack of compliance of MSME taxpayers due to several obstacles that occur such as lack of knowledge and understanding of taxpayers, socialization that is less accessible, uneven and unscheduled, and limited facilities and infrastructure. Attempts what is done is to socialize with taxpayers with scheduled and created a tax kring phone number that can contacted the taxpayer to provide information.
Analisis Implementasi Kebijakan Pajak Progresif Kendaraan Bermotor Pada Samsat Cinere Depok II Tahun 2018-2020 Maharani Octari Putri; Jiwa Pribadi
Jurnal Ilmu Administrasi Publik Vol 1, No 4: Juli 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i4.2850

Abstract

The purpose of this study is to analyze the Progressive  Tax policy implementation  motor vehicles on the One-stop Administration Service Office of Cinere Depok  II. This research discusses three problems: the Progressive  Tax policy implementation  motor vehic les, the obstacle factors, and solutions to solve the obstacles. Descriptive  qualitative method is used as the method of this research, and the data is collected by interview  method to several parties. According to the result of the study, from 2018 to 2020, the policy implementation  of Progressive  Tax motor vehicles in the One-stop Administration Service Office of Cinere Depok II is considered not going well from some aspects, and, there are still some obstacles to handle.  There will be a problem when a taxpayer  does not report  the vehicles they sell because they forget to block or protect the sold vehicles, or problems caused by the lack of awareness  of the people in paying the Progressive Tax.
Analisis Strategi Peningkatan Penerimaan Pajak Reklame Pada Badan Pendapatan Daerah Kota Tangerang Selatan Tahun 2018-2020 Malyda Puspita Sari; Jiwa Pribadi; Yopy Ratna Dewanti
Jurnal Ilmu Administrasi Publik Vol 1, No 4: Juli 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i4.2851

Abstract

The   research   aimed   to   discuss   the Analysis of Advertising Tax Revenue Improvement at the Regional Revenue Agency of South Tangerang City in 2018-2022. The subject of the issue in the research is determining the strategy of the Regional Revenue Agency to improve the advertising tax revenue, identify the problems,  and  the  efforts  made  to overcome those problems. The research employs a qualitative approach with a descriptive method. The researcher conducted interviews with the resources person to determine the actual conditions. Based on the research, the Regional Revenue Agency of South Tangerang City Selatan Formulated a programmatic strategy, organizational strategy resources support strategy and institutional strategy. As  a  result,  the  advertising  revenue  in 2018-2020 exceeded its target. However , the problem encountered related to the lengthy tax payment process resulted in advertising taxpayer’s compliance. The effort made by the Regional Revenue agency of South Tangerang City was developing an application and preparing new regulations that would shorten the process of advertising tax payment
Analisis Efektivitas Insentif Pajak Bumi Dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Pada Penerimaan Pajak Daerah Kota Tangerang Tahun 2018 - 2020 Cindy Noerfalah Tanjung; Jiwa Pribadi; Ryan Dwi Yanuar
Jurnal Ilmu Administrasi Publik Vol 1, No 3: Mei 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i3.2835

Abstract

This study aims to discuss the effectiveness of the Rural and Urban Land and Building Tax Incentives (PBB-P2) on Tangerang City Regional Tax Revenue in 2018-2020. The main problem in this study is how the level of effectiveness of the tax incentive activities. Rural and Urban Land and Building Tax (PBB-P2). The basis of tax imposition in PBB-P2 is NJOP (Tax Object Sales Value). NJOP is determined by region and determined by the Minister of Finance. The Tangerang City Government through the Regional Revenue Agency (BAPENDA) continues to strive to increase regional revenues from the Rural and Urban Land and Building Tax sector (PBB-P2). The incentives provided are in the form of exemption, reduction, maturity and elimination of sanctions in the form of fines and delays in paying local taxes. The approach used in this research is a qualitative approach with descriptive research methods. Research results realization continues to reach the target. The problem with this target and realization condition is that there is a decrease in the target again in 2020. The realization in 2020 is less than the realization in 2019 but greater than the realization in 2018.
Co-Authors Cindy Noerfalah Tanjung Dheivya Novita Sepia Anggie Kristiani Novia Adelina Nainggolan Maharani Octari Putri Malyda Puspita Sari Ryan Dwi Yanuar Yopy Ratna Dewanti