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Khairur Raziqiin
Institut Ilmu Sosial dan Manajemen STIAMI
Humanities Social Sciences

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Pengaruh Kesadaran Wajib Pajak, Pelayanan Pegawai Pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Pada Kantor Pelayanan Pajak Pratama Jakarta Kebon Jeruk Dua Tahun 2016 – 2020 Dea Danisa; Khairur Raziqiin
Jurnal Ilmu Administrasi Publik Vol 1, No 5: September 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i5.2863

Abstract

The purpose of this study was to determine the effect of taxpayer awareness on taxpayer compliance at the Primary Tax Office of Kebon Jeruk Dua, Jakarta in 2016-2020, the effect of tax employee services on taxpayer compliance at the Primary Tax Office of Kebon Jeruk Dua, Jakarta in 2016- 2020, the effect of tax sanctions on taxpayer compliance at the Primary Tax Office of Kebon Jeruk Dua, Jakarta in 2016-2020, and the effect of taxpayer awareness, tax employee services, and tax sanctions simultaneously on taxpayer compliance at the Primary Tax Office of Kebon Jeruk Two, Jakarta in 2016- 2020.
Analisis Strategi Pemungutan Pajak Bumi Dan Bangunan Pedesaan Dan Perkotaan (PPB-P2) Dimasa Pandemi Covid-19 Dalam Meningkatkan Penerimaan Pajak Daerah Pada Badan Pendapatan Daerah Dki Jakarta Tahun 2020 Devi Rafianti Almis; Khairur Raziqiin
Jurnal Ilmu Administrasi Publik Vol 1, No 5: September 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i5.2864

Abstract

The target and realization of PBB-P2 revenue in 2020 decreased by only 94.79% compared to the previous year. The target and realization of tax revenue are ideally expected to increase from year to year. This study aims to analyze the strategies of rural and urban land and building tax (PBB-P2) collection during the Covid-19 pandemic in increasing the regional tax revenue at the DKI Jakarta regional revenue agency in 2020. The researcher used a qualitative approach with a descriptive type of research. The data employed in this study included secondary data obtained from the literature study and primary data obtained from interviews. The data analysis techniques used were data reduction, data display, and drawing conclusions from a model proposed by Miles and Huberman (1984). The findings of this study were: (1) the strategies conducted is based on the theoretical approach of Koteen's types of strategies, including by carrying out the digital transformation in the form of e-SPPT or the electronic Notification of Tax Due, expanding PBB-P2 payment channels through e-Commerce, improving the quality of supporting resources, providing online dissemination and counseling, and providing policies of PBB-P2 exemption and reduction; (2) The inhibiting factors experienced are the decline in taxpayer income which affects the ability to pay taxes, the existence of Large-Scale Social Restrictions (PSBB) and Community Activity Restrictions (PPKM), and programs planned for normal conditions which do not run optimally; (3) Efforts that can be made to overcome these issues include implementing the policies of PBB-P2 exemption and reduction, providing dissemination, counseling, and education, and communicating online via WhatsApp for taxpayers to facilitate the issuance of SPPT and other letters in 2020.
Analisis Efektivitas Pemutihan Pajak Kendaraan Bermotor Di Samsat Jakarta Pusat Sebagai Upaya Peningkatan Penerimaan Pajak Daerah Tahun 2021 Tasya Kusumaningtyas; Khairur Raziqiin
Jurnal Ilmu Administrasi Publik Vol 3, No 2: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i2.3142

Abstract

During the covid-19 pandemic, motor vehicle tax revenues decreased due to decreased purchasing power. Therefore, the government provides a relief in the form of motor vehicle tax incentives with the implementation of bleaching motor vehicle tax as an effort to increase local revenue. This study aims to determine the effectiveness of bleaching as an effort to increase the original income of Central Jakarta in 2021. The research method used is qualitative with descriptive approach. Based on the results of research that has been carried out shows that the implementation of motor vehicle tax bleaching is running effectively, when compared to 2020, motor vehicle tax revenue in Central Jakarta has increased by Rp. 180,285,654,772.00 or 1.14%. This is due to the socialization of samsat officers in Central Jakarta continue to follow and supported by the motor vehicle tax incentives so as to increase local revenue.
Analisis Efektivitas Kebijakan Insentif Pajak Penghasilan Final Bagi Pelaku UMKM Pada Masa Pandemi Covid 19 Terhadap Penerimaan Pajak Di KPP Pratama Pondok Aren Tahun 2020 Camelya Ragil Yulyanti; Khairur Raziqiin
Jurnal Ilmu Administrasi Publik Vol 1, No 5: September 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i5.2862

Abstract

Indonesia had confirmed the Covid-19 outbreak in March 2020. This condition greatly affected economic stability and community productivity as workers and business actors. One of the efforts made by the government in the field of taxation for the recovery of the national economy is by implementing tax incentive policies. One of them is the Final Income Tax relief for MSME actors affected by Covid 19 or the government will bear MSME Income Tax (DTP). The purpose of this study was to analyze the effectiveness of the final income tax incentive policy for MSME actors during the covid 19 pandemic on tax revenues at Pondok Aren Small Tax Office in 2020. The main problem in this study was the level of effectiveness of the tax incentive policy. This study used a qualitative descriptive approach with data collection techniques in the form of interviews, observation, documentation, and triangulation. Based on the results of this study, when viewed from the effectiveness of tax incentives on tax revenues after tax incentives in 2020, it is classified as ineffective with an effectiveness percentage of 58.20%. In this case, the obstacles experienced are socialization or counseling that cannot be done directly (face to face), the lack of information received by taxpayers who are not active in social media and do not understand the contents of this policy. So, in this case, Pondok Aren Small Tax Office must optimize the provision of socialization.
Pengaruh Ekstensifikasi Pajak, Sosialisasi Pajak, Dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Orang Pribadi Di KPP Pratama Jakarta Senen) Silviana Dwi; Khairur Raziqiin
Jurnal Ilmu Administrasi Publik Vol 3, No 2: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i2.3143

Abstract

The purpose of this research is to find out the effect of tax extensification, socialization, and knowledge on the taxpayer’s compliance (a study on individual taxpayers at Senen Jakarta Small Tax Office). This method adopts the quantitative method, which measures data and statistics objectively through scientific calculations derived from tax extensification, socialization, and knowledge variables in promoting the taxpayer’s compliance. The quantitative approach in this research involves direct and online distribution of questioners to individual tax payers within the area of Senen District, Central Jakarta. Sample are taken using the Slovin’s formula with level of significance 5% or 0,05. The samples used is this research are 100 individual taxpayers. In data processing, SPSS 25 application system is used. The result of this research shows that tax esxtensification, socialization and knowledge have a significant effect on the taxpayer’s compliance.
Co-Authors Camelya Ragil Yulyanti Dea Danisa Devi Rafianti Almis Silviana Dwi Tasya Kusumaningtyas