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Tri Djoko Hardjono
Institut Ilmu Sosial dan Manajemen STIAMI
Humanities Social Sciences

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Analisis Implementasi Kebijakan Penghapusan Denda Pajak Kendaraan Bermotor Dalam Upaya Meningkatkan Penerimaan Pajak Kendaraan Bermotor Tahun 2018-2020 Di Kantor Samsat Jakarta Timur Norma Suryani; Tri Djoko Hardjono
Jurnal Ilmu Administrasi Publik Vol 2, No 1: Januari 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i1.2896

Abstract

This study aims to analyze the implementation of motor vehicle tax fines elimination policy in an effort to improve on 2018-2020 motor vehicle  tax  revenues  at  the  SAMSAT  office  of  East  Jakarta,  and identify that support and hinder the implementation of the policy. This research uses descriptive qualitative method. The data used in this study include primary data obtained from informant interviews and secondary data. Data was collected through interviews and documentation. The results showed that the implementation of motor vehicle tax penalty elimination policy at the East Jakarta SAMSAT office in  2018-2020  was  quite effective because motor  vehicle tax revenues were always increasing since. This is supported by several driving entities such as the campaign carried out by SAMSAT and relevant agencies such as the police, insurance company Jasa Raharja and Data and Information Center, and the Information and Statistics Communications Sub-dept., and the installation of banners through print and internet media so that the public is aware of the policy. However, there are still obstacles in its implementation, such as inadequate facilities and infrastructure to accommodate the number of taxpayers who want to pay taxes when the motor vehicle tax penalties are eliminated
Analisis Implementasi Kebijakan Fasilitas Pembebasan Pajak Untuk Jangka Waktu Tertentu (Tax Holiday) Dalam Meningkatkan Investasi Di Indonesia Tahun 2018 Enggal Rahayu Dwi Handoyo; Tri Djoko Hardjono
Jurnal Ilmu Administrasi Publik Vol 1, No 2: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i2.2696

Abstract

Investment is one source for the government to increase state revenue. To attract investors' attention, the government provided tax exemption facilities known as Tax Holiday. The Indonesian government has issued a policy of providing a facility in the form of Tax Holiday through PMK 150 of 2018 which regulates the provision of corporate income tax deduction facilities, especially for pioneer industries. The purpose of this study was to analyze the implementation of the Tax Holiday policy, the obstacles of the implementation and how to overcome these obstacles. The analytical method used was descriptive qualitative. The results of this study showed that the implementation of the Tax Holiday policy had been carried out well, but it was not optimized in its implementation, and there were still very few of investors who wanted to invest in Indonesia. This was caused by the still lack of socialization carried out for the policy, resulting in the not successful implementation of the Tax Holiday policy. From the results of the study, it is expected that BKPM and DGT to be more active and increase their socialization activities so that the implementation of this Tax Holiday policy will be successful and can reach the expected targets.
Pengaruh Pemberian Insentif Pajak Bagi Wajib Pajak Terdampak Pandemi Covid-19, Pengetahuan Perpajakan, Dan Tax Awareness Terhadap Kepatuhan Pelaporan Wajib Pajak UMKM Di Kecamatan Tebet Tahun 2020 Ilham Wahyudi Hasibuana; Tri Djoko Hardjono
Jurnal Ilmu Administrasi Publik Vol 1, No 6: November 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i6.2876

Abstract

The taxpayers’ compliance to improve national state revenues, including the SMEs sector, remain very low. Despite a continued increase in tax revenues every  year,  the  facts  on  the  ground  show  that  the  state’s income from tax is not optimal. The research aims to determine the impact of the tax incentive, tax knowledge, and tax awareness of COVID-19 Pandemic-affected Taxpayers on SMEs taxpayers’ reporting compliance. The research uses the quantitative descriptive method. A questionnaire was used to collect the research data, and the result was then analyzed and calculated to determine the impact of each variable using a double regression method. The result of the research shows that (1) tax incentive is helpful for the compliance of SME taxpayers’ tax reporting in Tebet Sub-District; (2) good tax knowledge would help the community to meet its tax obligations; (3) tax awareness affects the tax reporting compliance of SMEs taxpayers in Tebet Sub-District; (4) tax knowledge and tax awareness simultaneously affect the tax reporting compliance SMEs taxpayers in Tebet Sub-District.
Co-Authors Enggal Rahayu Dwi Handoyo Ilham Wahyudi Hasibuana Norma Suryani