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Licke Bieattant
Institut Ilmu Sosial dan Manajemen STIAMI
Humanities Social Sciences

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Pengaruh Self Assessment System, Pemeriksaan Pajak, Dan Penagihan Pajak Terhadap Upaya Peningkatan Penerimaan Pajak Pertambahan Nilai (PPN) Pada Kantor Pelayanan Pajak Pratama Jakarta Sawah Besar Dua Tahun 2021 Windy Aprilia; Licke Bieattant
Jurnal Ilmu Administrasi Publik Vol 3, No 6: November 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i6.3468

Abstract

This study aims to examine the effect of self-assessment system, tax audit,  and  tax  collection  efforts  against  increase  in  revenue  Value Added Tax (VAT) in Tax Office Jakarta Sawah Besar Dua. This study used  the  type  of  quantitative  research,  which  measured  by  using multiple linear regression method in SPSS program 26. The population of this study are active taxpayers registered in the Tax Office Pratama Jakarta Sawah Besar Dua 2021. Sample determined based on nonprobability sampling method, with the type of accidental sampling with a total sample of 377 respondents. The Data used in this study is the primary data in the form of a closed questionnaire. The results showed that the self-assessment system, tax audit, and tax collection significant effect on efforts to increase tax revenue. It can be concluded that the application self-assessment system resulted in nonconformity and deviations in practice so as to cause arrears taxes. In addressing these problems the tax authorities seek supervision in the form of inspection and billing which is an action so that taxpayers can immediately  pay  off  taxes  owed  and  perform  its  tax  obligations properly.
Analisis Implementasi Kebijakan Penghapusan Sanksi Adminitrasi Pajak Kendaraan Bermotor Dalam Upaya Meningkatkan Penerimaan Pajak Daerah Di Kantor Samsat Cibinong Bogor Tahun 2021 NURANIS SITI RAHAYU; Licke Bieattant
Jurnal Ilmu Administrasi Publik Vol 2, No 6: November 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i6.2971

Abstract

The purpose of this study was to analyze the implementation of the motor vehicle tax administration sanction elimination policy in an effort to increase local tax revenues at the Cibinong SAMSAT office in Bogor in 2021 and to find out the inhibiting factors and efforts of the West Java provincial government in overcoming the problems in the implementation of the motor vehicle tax administration sanction elimination policy in an effort to increase local tax revenues at the Cibinong SAMSAT office Bogor in 2021. This study used a qualitative approach with a descriptive type and data collection techniques in the form of interviewing informants to obtain primary data and documentation to obtain secondary data. The results of this study indicate that based on the data on the number of motorized vehicle taxpayers and data on income recapitulation or motor vehicle tax revenue in 2016-2021, the contribution of the policy of eliminating motor vehicle tax administrative sanctions to the regional tax revenues in 2021 at the Cibinong SAMSAT office in Bogor has fluctuated. Collaboration has been carried out by the Cibinong SAMSAT office in Bogor and several related agencies such as the police, Jasa Raharja, PUSDATIN (Data and Informatics Center), and the Information and Statistics Communications and Statistics Sub-dept, to campaign for policies to eliminate motor vehicle tax administration sanctions. Installation of banners and campaigns in print and internet media have also also carried out to build public awareness. However, there are still obstacles such as the lack of adequate facilities and infrastructure to reach a very wide area with a large number of taxpayers
Co-Authors NURANIS SITI RAHAYU Windy Aprilia