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Ajat Sudrajat
Institut Ilmu Sosial dan Manajemen STIAMI
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Pengaruh Tarif Pengenaan Pajak Penghasilan Pasal 21 Terhadap Keputusan Klaim Jaminan Hari Tua Sebagian Di BPJS Ketenagakerjaan Jakarta Kelapa Gading Mega Nur Octavia; Ajat Sudrajat
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.v2i1.2892

Abstract

This study aims to analyze the effect of the imposition of Article 21 Income Tax on the Decision to Claim Partial Old Age Security at BPJS Ketenagakerjaan Jakarta Kelapa Gading. The analysis was carried out on BPJS Ketenagakerjaan Jakarta Kelapa Gading with the research subjects of the JHT-JP Jakarta Kelapa Gading Intermediary Service and participants using Partial Old Age Insurance. Then the research method used is descriptive qualitative analysis with interview and observation instruments. The results of the study show that there is no perfect policy, there must always be shortcomings in a policy because every community has different views, problems, interests and needs. However, in relation to this JHT program, BPJS Employment provides a solution by preferring the program to increase benefits.
Pengaruh Pemeriksaan Pajak Dan Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak Pada KPP Penanaman Modal Asing Enam Tahun Pajak 2016-2020 Khairuzain Pratama Elipen; Ajat Sudrajat
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.v1i6.2883

Abstract

This study was conducted to identify the effect of tax audits and taxpayer compliance on tax revenues at the Tax Service Office of Foreign Investment Six for the 2016-2020 tax year. This study used a quantitative approach. The type of data in this study is secondary data obtained from observations of 60-months’ time series data over a 5 year period, namely January 2016 - December 2020. The data was then analyzed using multiple linear regression analysis techniques. The sample selection technique used was a total sampling technique, in which all members of the population, namely 60-months’ time series data, were used as research samples. Data processing was done using SPSS software. The results showed that partially tax audits have a positive and significant effect on tax revenues at the Tax Service Office of Foreign Investment Six, and taxpayer compliance partially has a positive and significant effect on tax revenues at the Tax Service Office of Foreign Investment Six'. Simultaneously, tax audits and taxpayer compliance have a significant effect on tax revenues at the Tax Service Office of Foreign Investment Six
Pengaruh Penerapan E-System Pajak Dan Pelayanan Pajak Terhadapa Kepatuhan Wajib Pajak Di KPP Pratama Atambua Elisa Marlince Seran; Ajat Sudrajat
Jurnal Ilmu Administrasi Publik Vol 2, No 3: Mei 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i3.2927

Abstract

This study aimed to analyze the e-tax system implementation and tax service on taxpayer compliance at Atambua Small Tax Office. This study used a quantitative approach. The analysis used was multiple linear regression analysis and the questionnaires were distributed to 100 respondents. The processing of research data used SPSS 28 software. The results of this study indicated that the e-tax system implementation partially had a positive and significant effect on taxpayer compliance at the Atambua Small Tax Office in 2016-2020 and tax service partially had a positive and significant effect on taxpayer compliance at the Atambua Small Tax Office. Simultaneously, the e-tax system implementation and tax service had a positive and significant effect of 55.1% on taxpayer compliance at the Atambua Small Tax Office.
Analisis Efektivitas Pemanfaatan Kebijakan Insentif Pajak Penghasilan Final Ditanggung Pemerintah Di Masa Pandemi Covid-19 Pada Kantor Pelayanan Pajak Pratama Jakarta Pasar Rebo Tahun 2020 Siti Humairoh; Ajat Sudrajat
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.v2i1.2901

Abstract

The Covid-19 pandemic in Indonesia has greatly affected the national economy, many taxpayers have lost their income. Regarding the impact of Covid-19, the government provides final income tax incentives borne by the government which aims to ease the tax burden and support the efforts of taxpayers to survive during the Covid-19 pandemic. This study aims to analyze the Effectiveness of Utilization of the Government's Final Income Tax Incentive Policy during the Covid-19 Pandemic at KPP Pratama Jakarta Pasar Rebo 2020. The data collection techniques in this study were carried out by means of interviews and documentation. This research method uses a qualitative descriptive method. The results of this study indicate that the use of final income tax incentives is still not effective because there are obstacles that occur, such as many taxpayers who have not reported the realization of incentives regularly and do not understand the procedures for using tax incentives. Efforts that can be made to overcome obstacles by sending a Letter of Request for Explanation of Data and Information (SP2DK) to taxpayers who have not reported the realization of incentives and conducting more intense socialization to taxpayers.
Analisis Faktor-Faktor Yang Mempengaruhi Wajib Pajak Mengenai Penggelapan Pajak (Tax Evasion) Muhammad Ridwan; Ajat Sudrajat
Jurnal Ilmu Administrasi Publik Vol 2, No 4: Juli 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i4.2943

Abstract

Tax is one of the main sources of state revenue and expenditure. The phenomenon is that there are still some taxpayers who try to reduce the amount of tax owed by tax evasion, which is an effort to relieve taxes by violating the law. Meanwhile, this study aims to analyze factors such as the tax system, justice, and discrimination against taxpayers regarding tax evasion. The data obtained comes from questionnaires filled out by 100 individual taxpayers at KPP Pratama Jakarta Pasar Rebo. This study uses a quantitative approach with accidental sampling, the data analysis techniques carried out consist of descriptive statistics, data quality tests, classical assumption tests, hypothesis testing, and multiple linear regression model analysis. The results of this study indicate that the taxation system has a significant effect on tax evasion, this is evidenced by a significance value of 0.021<0.05, while justice and discrimination have no significant effect on tax evasion. This is evidenced by the significance value of justice of 0.082>0.05 and the significance value of discrimination of 0.068>0.05. Simultaneously the taxation system, justice, and discrimination have an effect of 36.1% on tax evasion. While the remaining 63.9% is explained by other variables not examined in this study.
Pengaruh Kesadaran, Dan Pengetahuan Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak Umkm Tahun 2020 (Studi Kasus Pada KPP Pratama Jakarta Tebet) Muhammad Alfian Hendrawan; Ajat Sudrajat
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.v2i1.2894

Abstract

This  study  was  conducted  to  determine  the  effect  of  tax  awareness  and  knowledge  on  the compliance level of MSME taxpayers in 2020 the area of the Primary Tax Office of Tebet, Jakarta. MSME taxpayer compliance is still considered low. Tax awareness and knowledge are important factors for evaluating the compliance of MSME taxpayers registered at the Primary Tax Office of Tebet, Jakarta. This research is a descriptive quantitative research with data collection method of questionnaire distribution. A sample consisting of 70 respondents was taken using accidental sampling  technique.  The  data  obtained  were  processed  using  SPSS  version  24  and  analyzed statistically.  The  data  analysis  technique  used  was  multiple  linear  regression  analysis.    The research results show that the sig value of tax awareness is 0.00 < 0.05 and the sig value of tax knowledge is 0.01 < 0.05 which indicates that tax awareness has a partial effect on MSME taxpayer compliance and tax knowledge has a partial effect on MSME taxpayer compliance. Simultaneously the influence of the tax awareness and tax knowledge variables on the level of compliance of MSME taxpayers at the Primary Tax Office of Tebet, Jakarta is 53%, with the remaining 47% being the influence of other variables outside the model studied.
Co-Authors Elisa Marlince Seran Khairuzain Pratama Elipen Mega Nur Octavia Muhammad Alfian Hendrawan Muhammad Ridwan Siti Humairoh