JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani
Jurnal Reformasi Administrasi adalah Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani untuk mempublikasikan Disiplin Administrasi meliputi peminatan Ilmu Administrasi Publik atau Negara dan Administrasi Perpajakan dalam skala lokal, nasional, dan regional. Kegiatannya adalah untuk mengelola berbagai potensi, hambatan, tantangan, dan masalah yang ada di masyarakat untuk mencari solusi. Pelaksanaan kegiatan penelitian diatur ke dalam suatu kegiatan yang bertujuan untuk meningkatkan kesejahteraan masyarakat. Setiap tahun, publikasi dilakukan dalam dua periode Maret dan September.
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208 Documents
<![CDATA[PELAKSANAAN KEWAJIBAN SEBAGAI PENGUSAHA KENA PAJAK OLEH PT CAHAYA PETRINDO BERSAMA JAKARTA TAHUN 2014 ]]>
<![CDATA[Krisna Hidajat]]>;
<![CDATA[Yanuar Adi Putra]]>;
<![CDATA[Kiki Amaliya]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 2, No 3: Agustus 2015 (Spesial Issues) ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v2i3.606
<![CDATA[Value Added Tax (VAT) is a tax on the consumption of goods and services in the Customs Area that is needed to purchase production and distribution lines. PT Cahaya Petrindo Bersama is a company that has been confirmed as a Taxable Person for VAT purposes that requires Taxable Entrepreneurs in accordance with applicable tax regulations. The obligation of PT Cahaya Petrindo Bersama as a Taxable Person for VAT purposes is to impose a Collection, Calculation, Deposit and Report on Value Added Tax. Based on the discussion above, the purpose of the above research to discuss the implementation of the Obligations as Taxable Entrepreneurs by PT Cahaya Petrindo Bersama Jakarta 2014 is in accordance with the applicable tax regulations. From the results of the examination, it can be denied that PT Cahaya Petrindo Bersama Jakarta has made an agreement as a Taxable Person for VAT purposes in accordance with the applicable tax laws in Indonesia.]]>
<![CDATA[PERAN PENGAMPUNAN PAJAK (TAX AMNESTY) DALAM PENCAPAIAN TARGET PENERIMAAN PAJAK KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK JAKARTA SELATAN II ]]>
<![CDATA[Edy Edy]]>;
<![CDATA[Taufik Sliffian]]>;
<![CDATA[Radityo Nugroho]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 4, No 1: March 2017 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v4i1.590
<![CDATA[Tax amnesty is a government effort to increase excavation of potential taxation that is still lacking. This study aims to determine the role of tax amnesty and the efforts made to achieve the tax revenue target in the South Jakarta Regional Directorate General of Taxes II, by conducting interviews and interviews with the person in charge of tax amnesty activities and comparing them with regulations that discuss the process. It turns out that through the efforts made, tax amnesty has a role in achieving tax revenue targets even though there are obstacles but not significant obstacles. Overall the process of implementing tax amnesty runs in accordance with applicable laws in Indonesia.]]>
<![CDATA[PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 DAN PAJAK PENGHASILAN PASAL 25 PADA PERUSAHAAN DAGANG ]]>
<![CDATA[Erma Liana Eka Saputri Eka Saputri]]>;
<![CDATA[Darno Darno]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 6, No 2: September 2019 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v6i2.527
<![CDATA[Pendapatan yang diperoleh dari pekerjaan setiap orang akan dikenakan biaya PPh Pasal 21 oleh pemerintahh. Perusahaan akan melakukan perhitungan, penyetoran, dan pencatatan PPh pasal 21 terhadap semua karyawan yang bekerja di perusahaan yang kemudian dilaporkan ke Kantor Pelayanaan Pajak (KKP). Selain itu perusahaan dikenakan pajak penghasilann badan PPh Pasali 25. Tujuan penetitian ini yyaitu untuk mengetahuil apakah proses perhitungann, penyetoraan, pelaporan dan pencatatan PPh Pasali 21 tahun 2018 yang dilakukan pada CV. Delta Dwipa makmur Sidoarjo telah sesuai dengan perundang-undangan perpajakan No.36 Tahun 2008 tentang PPh. Jenis Penelitian ini menggunakan penelitian deskripstif. Sumber data yang digunakan daftar gaji karyawan, data dari perusahaan, serta turun langsung ke lapangann melakukann observasi dengan mengajukan tanya jawab manager yang mengurusi perpajakann. Penelitiain ini didapatkan bahwa CV. Delta Dwipa Makmur Sidoarjo untuk melakukan perhitungann PPh Pasall 21 berpedoman kepada UU No.36 Tahun 2008.]]>
<![CDATA[ANALISIS PELAKSANAAN STRATEGI PENINGKATAN PENERIMAAN PAJAK REKLAME PADA UNIT PELAYANAN PAJAK DAN RETRIBUSI DAERAH CEMPAKA PUTIH TAHUN 2014-2016 ]]>
<![CDATA[Tirza Aditya]]>;
<![CDATA[Chairil Anwar Pohan]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 5, No 1: March 2018 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v5i1.467
<![CDATA[This research aims to determine the implementation of the strategy for increasing advertisement tax revenue, to find out any problems found by the unit of tax service and regional restitution, and to resolve the problem on its implementation. This research uses descriptive type and qualitative approach. Data collection techniques uses for this research is interviews, observation and documentation. Conclusion research strategy of the increased in revenue advertisement tax in tax service unit and levies cempaka putih central jakarta not yet optimal because there are still many taxpayers who have not list repeated, lack of the expansion of taxpayers new, human resources not effective, lack of taxpayers who has not done their obligations, not fully sanstions applied because it is still the weak supervision. Advice research strategy of the increased in revenue advertisement tax in the service taxes and levies dae service unit.]]>
<![CDATA[ANALISIS AKUNTANSI PIUTANG TAK TERTAGIH PADA KOPERASI USAHA MANDIRI BEKASI 2014 ]]>
<![CDATA[Toni Triyulianto]]>;
<![CDATA[Tavitri Rangkuti]]>;
<![CDATA[Mukoronah Mukoronah]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 3, No 2: September 2016 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v3i2.600
<![CDATA[The role and contribution of cooperatives to the Indonesian economy is increasingly important because it brings changes in the economic structure. Macro can be seen, cooperatives are increasingly socializing and increasingly institutionalizing in the economy, increasing the benefits of cooperatives for society and the environment, a deeper understanding of the principles and joints of cooperatives and cooperative work procedures, increased production, income and welfare due to cooperatives, increased equity and justice through cooperatives, increased employment opportunities that exist because of cooperatives. This study discusses the process of recording accounts receivable and the method of eliminating uncollectible accounts for the Bekasi Independent Business Cooperative, by conducting interviews with the relevant employees and comparing them with available data. It turns out that the process of recording accounts receivable from the Mandiri Bekasi Business Cooperative uses a clean method and the method used to record the calculation of uncollectible receivables at the Bekasi Mandiri Business Cooperative uses the direct removal method.]]>
<![CDATA[TINJAUAN ATAS PROSEDUR PEMUNGUTAN PAJAK BEA BALIK NAMA KENDARAAN BERMOTOR PADA KANTOR CABANG PELAYANAN DINAS PENDAPATAN PROVINSI JAWA BARAT WILAYAH KABUPATEN KUNINGAN (SAMSAT) 2012-2015 ]]>
<![CDATA[Ade Suryana]]>;
<![CDATA[Endro Andayani]]>;
<![CDATA[Maharani Maharani]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 4, No 1: March 2017 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v4i1.585
<![CDATA[One component of tax that greatly influences regional income is the tax on transfer of motor vehicle title (BBNKB). However, the perceptions and knowledge of taxpayers are not good enough about the procedure for collecting tax on transfer of motor vehicle names (BBNKB). The purpose of this study is to review the procedure for collecting motorbike name transfer tax at the branch office of the revenue service office in West Java Province, Kuningan District (SAMSAT). In collecting data, the writer does practical work, observation, interviews and documentation studies, the method that the writer does is descriptive method. From the results of the research and data collection conducted by the author, it was concluded that in collecting the Motor Vehicle Service Transfer Fee (BBNKB) branch of West Java Province Kuningan District (SAMSAT), there were still less optimal services so that there were still third parties (brokers). In the implementation of the payment. other than that, the perception and knowledge of the taxpayers' community is not good about the Fee for Transferring the Name of Motorized Vehicles.]]>
<![CDATA[PROSEDUR PELAKSANAAN PENGAMPUNAN PAJAK (TAX AMNESTY) OLEH WAJIB PAJAK ORANG PRIBADI WBW PERIODE KEDUA TAHUN 2016 ]]>
<![CDATA[Devi Purnama Sari]]>;
<![CDATA[Yanuar Adi Putra]]>;
<![CDATA[Vivi Gustiani]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 4, No 1: March 2017 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v4i1.584
<![CDATA[In an effort to increase state revenues from the tax sector through tax intensification and extensification, one of them is the tax amnesty policy. This writing intends to find out the Procedure for Implementing Tax Amnesty by the WBW Personal Taxpayer for the second period of 2016. In this writing, it describes, calculates and calculates the basis for ransom fees in the implementation of tax amnesty on WBW individual taxpayers who have other business and income with work]]>
<![CDATA[IMPLEMENTASI KEBIJAKAN PENGUKURAN KINERJA PENYULUH PROGRAM KEPENDUDUKAN KELUARGA BERENCANA DAN PEMBANGUNAN KELUARGA (KKBPK) MELALUI APLIKASI E-VISUM DI PERWAKILAN BKKBN PROVINSI BANTEN ]]>
<![CDATA[Eko Sigit Raharjo]]>;
<![CDATA[Roy Valiant Salomo]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 6, No 2: September 2019 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v6i2.523
<![CDATA[The National Population and Family Planning Agency (BKKBN) is one of the agencies in Indonesia that has a State Civil Apparatus (ASN) with a functional position of extension. Since Law No. 23 of 2014 concerning Regional Government was published, the Management of Family Planning Extension (PKB) and Family Planning Field Officers (PLKB) was the authority of the Central Government and BKKBN mandated as an agency for the management and management of PKB. As an Agency that has carried out bureaucratic reform, BKKBN has implemented performance standards that can be measured and receive performance benefits for its employees. After the PKB and PLKB join automatically they also get the same right to receive the performance fiance. Therefore a tool is needed to be able to monitor and measure the performance of PKB and PLKB in charge in the field. BKKBN developed an online smartphone-based application called E-Visum. This study aims to determine the extent of the implementation and implementation of a recent system change to measure the performance of family planning instructors. The type of research used in this study is a type of analytical descriptive research through a qualitative approach. Data sources used in the form of primary data derived from the results of in-depth interviews with research informants and secondary data in the form of archives and documentation. The informant selection technique uses purposive sampling. The results of the study found that the implementation and application of the E-Visum application had gone well but was not optimal. In practice, the E-Visum application can still be manipulated, the monitoring system which is expected to monitor performance well has not been able to be implemented maximally because of constraints on limited staff at the central and provincial BKKBN as well as Regional Organizations (OPD) and Families Planning (KB) at the Regency / City level which is still under the Regional Government. PKB conditions which on average are already old at night also cause difficulties in the operation of smartphones.]]>
<![CDATA[PELAKSANAAN PEMENUHAN KEWAJIBAN PAJAK PENGHASILAN PASAL 23 OLEH PT PARANI ARTAMANDIRI ]]>
<![CDATA[Endro Andayani]]>;
<![CDATA[Tavitri Rangkuti]]>;
<![CDATA[Rahmat Ramdhani Fitrah]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 2, No 3: Agustus 2015 (Spesial Issues) ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v2i3.607
<![CDATA[The biggest state revenue is from the tax sector, various ways are done to optimize the revenue. One of them is the Withholding tax system. Article 23 Income Tax is one type of tax that applies this system. With the tax object on income from dividends, royalties, interest, rents other than land and building leases, prizes and awards as well as other service benefits in accordance with the Minister of Finance Regulation. Whereas one of the tax subjects is the State Dalan tax payer. PT Parani Artamandiri as a Domestic Taxpayer is obliged to carry out Calculations, Deductions, Deposits and Reporting on Debt Tax Article 23. In carrying out the fulfillment of these obligations, PT Parani Artamandiri experienced obstacles in the implementation of deposits. this is because the company is experiencing bad cashflow. The purpose of this study is to determine the implementation of the fulfillment of Article 23 Income Tax obligations by PT Parani Artamandiri Jakarta in 2015 whether it is in accordance with the applicable tax regulations. In collecting data the author observes and quotes documents. It was concluded in the implementation of the fulfillment of Article 23 Income Tax obligations by PT Parani Artamandiri Jakarta in 2015 not in accordance with the applicable tax regulations]]>
<![CDATA[PENGENDALIAN NON PERFOMING LOAN LAPORAN LABA RUGI BANK RAKYAT INDONESIA UNIT CEMPAKA PUTIH PADA SEKTOR KREDIT BISNIS MIKRO PERIODE JANUARI – DESEMBER 2014 ]]>
<![CDATA[Krisna Hidajat]]>;
<![CDATA[Yanuar Adi Putra]]>;
<![CDATA[Maryadi Maryadi]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 3, No 2: September 2016 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v3i2.595
<![CDATA[This study emphasizes the control of Non-Performing Loans, especially in micro-business lending carried out by Bank Rakyat Indonesia Cempaka Putih Unit. From the results of direct observation it was found that there was fictitious credit distribution, did not meet credit procedure standards and NPL control systems that have not been implemented properly.]]>
