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Jurnal Pajak Vokasi (JUPASI)
Published by Institut Ilmu Sosial dan Manajemen STIAMI
ISSN : -     EISSN : 26861585     DOI : https://doi.org/10.31334/jupasi
Core Subject : Social,
Social Sciences
Jurnal Pajak Vokasi (JUPASI) adalah jurnal nasional yang diterbitkan oleh Program Vokasi untuk Program Studi Perpajakan Institut Ilmu Sosial dan Manajemen STIAMI. Jurnal Pajak Vokasi (JUPASI) memuat artikel dan bentuk karya tulis ilmiah lainnya tentang analisis berbagai masalah dalam bidang perpajakan. Jurnal Pajak Vokasi (JUPASI) terbit dua kali dalam setahun, yaitu setiap bulan Maret dan September. Jurnal Pajak Vokasi (JUPASI) menerima artikel ilmiah dari para Akademisi, Praktisi dan Pemerhati dibidang perpajakan. Pengiriman artikel dilakukan dengan menggunakan template Jurnal Pajak Vokasi (JUPASI). Redaksi menerima naskah yang belum pernah diterbitkan oleh media lain dalam bentuk apapun.
Arjuna Subject : Ilmu Sosial - Administrasi Publik
Articles 6 Documents
 1 
Search results for , issue "Vol 1, No 2: Maret 2020" : 6 Documents clear
Analisis Implementasi Kebijakan Pembebasan Bea Perolehan Hak Atas Tanah dan Bangunan dalam Rangka Pencapaian Penerimaan Pajak pada Badan Pajak Retribusi Daerah Jakarta Pusat Tahun 2018 Adityo Nugroho; Bambang Irawan
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 2: Maret 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.893 KB) | DOI: 10.31334/jupasi.v1i2.814

Abstract

The purpose of this study was to determine the Implementation of acquisition duty of right on land and building exemption policy in terms of achieving tax revenues at the regional tax and retribution agency jakarta pusat in 2018 as well as the obstacles and efforts made in the acquisition duty of right on land and building exemption policy. This study used a qualitative method of descriptive approach, the data collection techniques were by observation, interviews, documentation, and triangulation. The study used the theory of G. Shabbir Cheema and Dennis A. Roninelli based on the factors of environmental conditions, relationships between organizations, resources, and the characteristics of the implementers. The obstacle factor in this study is the low level of public awareness, especially the people of Jakarta Pusat, they are not active in checking in the field for differences in acquisition value of the taxable object. The efforts made to solve the obstacles are the public and open socialization and conducting field checks on the basis of acquisition value of the taxable object calculations.
Analisis Penerapan Perencanaan Pajak (Tax Planning) dalam Upaya Penghematan Beban Pajak Penghasilan Badan pada PT DCM Tahun 2017 Abdul Rahmat; Johansyah Zaini
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 2: Maret 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.377 KB) | DOI: 10.31334/jupasi.v1i2.818

Abstract

This study aimed to analyze the implementation of the zakat policy as a reduction of taxable income of individual taxpayers at the LAZISMU office in Central Jakarta in 2018, and also to analyze the inhibiting entities faced, as well as the driving entities for LAZSIMU office in implementing the zakat policy as a reduction of taxable income of individual taxpayers. This research used a descriptive qualitative approach. The results showed that the implementation of the zakat policy as a reduction of taxable income of individual taxpayers at the LAZISMU office in Central Jakarta in 2018 according to the six factors used by the writer, policy size and objectives, resources, communication between organizations, character of implementing agents, disposition (tendencies/attitudes) of implementers, social, economic and political environments have been fulfilled. However, there are still some obstacles faced by LAZISMU in implementing the zakat policy as a reduction of taxable income, such as size and policy objectives, social and political environmental conditions, and support and participation of taxpayers in supporting this policy. Therefore the government must evaluate and overcome the obstacles in the implementation of the zakat policy as a reduction of taxable income.
Analisis Penerapan Perencanaan Pajak (Tax Planning) dalam Upaya Penghematan Beban Pajak Penghasilan Badan pada PT DCM Tahun 2017 Aditya Saputra
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 2: Maret 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (564.406 KB) | DOI: 10.31334/jupasi.v1i2.817

Abstract

This research aimed to discover whether tax planning implementation carried out at PT DCM could save corporate income tax expense. Qualitative method used as writing method which is method that collect, compile obtained data for subsequently interpreted and analyzed to provide complete information for problems solver. This research result is expected to provide information and suggestion for PT DCM that company could conduct tax planning as tax payment efficiency effort to gain maximum profit, but remain within tax regulation. Summary of this research revealed that tax planning implementation carried out by PT DCM could efficient payable tax expense. And company could save amounted to Rp.387.265.500,- from previous total payable taxThis research aimed to discover whether tax planning implementation carried out at PT DCM could save corporate income tax expense. Qualitative method used as writing method which is method that collect, compile obtained data for subsequently interpreted and analyzed to provide complete information for problems solver. This research result is expected to provide information and suggestion for PT DCM that company could conduct tax planning as tax payment efficiency effort to gain maximum profit, but remain within tax regulation. Summary of this research revealed that tax planning implementation carried out by PT DCM could efficient payable tax expense. And company could save amounted to Rp.387.265.500,- from previous total payable tax. 
Analisis Kepatuhan Wajib Pajak Kendaraan Bermotor dalam upaya Meningkatkan Penerimaan Pajak Daerah pada Kantor Bersama Samsat Jakarta Timur Tahun 2015-2018 Abharina Avidaniar Bintary
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 2: Maret 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (618.553 KB) | DOI: 10.31334/jupasi.v1i2.816

Abstract

This study aims to determine the compliance of motor vehicle taxpayers and to find out the obstacles, stimulus, and strategies that are carried out in increasing local tax revenues in East Jakarta’s One Roof System (Samsat). The research method is a Qualitative approach with descriptive research type. The results of the study on Compliance in East Jakarta Samsat are fairly good, this is supported by indicators from research such as good registration because taxpayers have followed and know the procedures well, the reports carried out by East Jakarta samsat are in accordance with the specified schedule, Payment of taxpayers in Samsat is fairly good with increasing taxpayers obeying each year in 2018 the highest percentage of compliant taxpayers reaching 60% with taxpayers totaling 1,296,666 but arrears in tax payable in East Jakarta are quite high in 2017 the amount of arrears from Taxes Motorized vehicles reached Rp. 90,568,276,707, - however, the realization of motor vehicle tax revenues has reached its target each year. Obstacles to the existence of taxpayers are not compliant because Taxpayers' awareness is still lacking due to busyness causing negligence and forgetting to carry out tax obligations and online payment processes are constrained by the lack of understanding of taxpayers about E-Samsat, while other obstacles are due to Taxpayer Data which is not appropriate, taxpayers who postpone payment of tax fines are waiting for the elimination of administrative fines so that the efforts made by East Jakarta Samsat provide strict sanctions to taxpayers who do not pay motor vehicle tax, provide taxpayers in paying taxes, and carry out programs elimination of administrative fines
Analisis Pemeriksaan dalam Meningkatkan Kepatuhan Wajib Pajak Badan di Kantor Pelayanan Pajak Pratama Jakarta Tanah Abang Satu Tahun 2016-2018 Adriani Adriani; Alief Ramdan
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 2: Maret 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.157 KB) | DOI: 10.31334/jupasi.v1i2.815

Abstract

The particular phenomenon faced is the implementation of the self-assessment system in Indonesia which is expected to increase public awareness and honesty as taxpayers to self-calculate the amount of tax payable and not payable. But it turns out that there are still many taxpayers who are not compliant in paying their taxes. The purpose of this study was to analyze tax audit in increasing corporate taxpayer compliance, and to analyze the driving and inhibiting entities of tax audit in increasing corporate taxpayer compliance. This study used the theory from Prof. Dr. Safri Nurmantu, M.Sc. The research approach used in this study was descriptive qualitative by conducting observations, interviews, and documentation since this study generated the conclusion in the form of describing the data in detail and the data were not in the form of numbers.The results of the study showed that the tax audit in increasing corporate taxpayer compliance at Pratama Tax Office Tanah Abang I Jakarta hadgone well, it can be seen that in the audit conducted by the Tax Office the level of taxpayer compliance had increased.The obstacles of the tax audit at Pratama Tax office Tanah Abang I Jakarta were in the form of the indications or triggers for taxation non-compliance such as invoices, financial reports or data from the regional office and the taxpayers themselves who were less cooperative.For these reasons, the researcher hopes that taxpayers can be more cooperative by participating in the audit process.The particular phenomenon faced is the implementation of the self-assessment system in Indonesia which is expected to increase public awareness and honesty as taxpayers to self-calculate the amount of tax payable and not payable. But it turns out that there are still many taxpayers who are not compliant in paying their taxes. The purpose of this study was to analyze tax audit in increasing corporate taxpayer compliance, and to analyze the driving and inhibiting entities of tax audit in increasing corporate taxpayer compliance. This study used the theory from Prof. Dr. Safri Nurmantu, M.Sc. The research approach used in this study was descriptive qualitative by conducting observations, interviews, and documentation since this study generated the conclusion in the form of describing the data in detail and the data were not in the form of numbers.The results of the study showed that the tax audit in increasing corporate taxpayer compliance at Pratama Tax Office Tanah Abang I Jakarta hadgone well, it can be seen that in the audit conducted by the Tax Office the level of taxpayer compliance had increased.The obstacles of the tax audit at Pratama Tax office Tanah Abang I Jakarta were in the form of the indications or triggers for taxation non-compliance such as invoices, financial reports or data from the regional office and the taxpayers themselves who were less cooperative.For these reasons, the researcher hopes that taxpayers can be more cooperative by participating in the audit process.
Modernisasi Administraasi Perpajakan dalam Rangka Optimalisasi Pelayanan Pajak Berbasis Digital Redo Alpha Hernando; Dian Wahyudin
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 2: Maret 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (670.645 KB) | DOI: 10.31334/jupasi.v1i2.819

Abstract

In a tax policy, the measure of success lies in the tax administration itself. To provide optimal services to the community, tax reform is needed in the form of modernizing tax administration. The purpose of the modernization of tax administration is to increase tax compliance, increase public trust (trust), and increase the integrity of the tax apparatus. This study aims to provide an overview of how the modernization of tax administration can improve tax services and the ease that can be felt by taxpayers in complying with tax obligations and improve the integrity of tax officials in the management of the tax. The method used in this writing is descriptive qualitative, where the approach used is the study of literature. The results of this paper are an increase in state revenue from the tax sector, increased compliance and more optimal tax services by modernizing digital-based tax administration

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