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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
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Search results for , issue "Vol 2, No 1: September 2020" : 6 Documents clear
Analisis Partisipasi Masyarakat Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di UPPRD Johar Baru Jakarta Periode Tahun 2017-2019 Fathimatuz Zahra; Novianita Rulandari
Jurnal Pajak Vokasi (JUPASI) Vol 2, No 1: September 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.001 KB) | DOI: 10.31334/jupasi.v2i1.1109

Abstract

Local taxes are one of the sources of local revenue, including for the Johar Baru Jakarta Tax and Retribution Service Unit (UPPRD), which relies on one of the sources of income from the land and building tax revenue for the Rural Urban sector (PBB-P2). This study aims to determine the level of participation and compliance level of taxpayers in paying PBB-P2, the obstacles that have been found and the efforts that have been made. The author uses primary and secondary data which are then analyzed using descriptive qualitative methods. This study found that within three years the level of community participation and level of adherence was quite effective. One of the main factors and efforts that have an impact on public participation as taxpayers, namely the level of knowledge of the taxpayers themselves about the importance of paying taxes, as well as the inactivity of the community as wp in providing information on changes to their tax objects and on building ownership so that the data registered with data is not updated. in the field. Suggestions for the future are to create a new UPPRD Johar official site to make it easier for the public as taxpayers to update their tax object data without requiring the public as taxpayers to report to the UPPRD office
Analisis Perencanaan Pajak Penghasilan PPh 21 Sebagai Upaya untuk Meningkatkan Efesiensi Beban Pajak Studi Kasus Pada Persek MJH Mohammad Affan Mantu; Achmad Ibnu Sholeh
Jurnal Pajak Vokasi (JUPASI) Vol 2, No 1: September 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.819 KB) | DOI: 10.31334/jupasi.v2i1.1105

Abstract

Tax planning is a process of organizing taxpayer's business in such a way that its payable tax, either income or other taxes, is in minimum amount. The company can save coporate income payment by means of applying Gross Up method in estimating income tax PPh 21 but the company applied gross method. This research aims to analyze the estimation of PPh 21 used by Persek Mjayahadi & Co through the estimation of PPh 21 using Gross and Gross Up methods as well as constraints an attempts taken to save the corporate tax. The author used Chairl Anwar Pohan’s (2017:21) theoy. The research method employed was descriptive quatitative one. Techniques of collecting data used were observation, interview, and documentation. The result of research shows that total tax assumed by the employees is IDR 2,431,591,608, but following the use of gross up method, it becomes IDR 2,429,661,781, with the difference of IDR 1,929,827. Therefore, the net profit after tax subtracted wtth non-deductible burden before the application of gross Up method Is IDR 7,987,666,865, and after the appIication of gross up is IDR 7,989,596,692. Therefore, there is a difference of IDR 1,929,827, meaning equal to the tax efficiency.
Analisis Tax Awareness Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Pratama Bekasi Barat Nunung Latofah; Dwikora Harjo
Jurnal Pajak Vokasi (JUPASI) Vol 2, No 1: September 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.106 KB) | DOI: 10.31334/jupasi.v2i1.1121

Abstract

The phenomenon in this study is the low awareness of taxpayers in carrying out their obligations to pay taxes due to public ignorance of the concrete form of the benefits of money they pay for taxes and the low level of trust of taxpayers which raises the perception that the taxes they pay must be misused. The purpose of this study was to determine the tax awareness in an effort to increase taxpayer compliance at the West Bekasi Tax Office for the period 2017-2019, the obstacles found in the field, and the efforts made by West Bekasi Tax Office to overcome them. This research is a descriptive study using a qualitative approach. The collected data were analyzed using qualitative data analysis methods. The research location was the West Bekasi Primary Tax Office. The results of this study indicate that the steps to increase tax awareness among taxpayers registered at the West Bekasi Primary Tax Office during the 2017-2019 period was not successful. This can be seen from the realization of the 2019 tax revenue which did not reach the target (97.05%) even though that year the tax revenue target was lowered from the previous year. Likewise, while taxpayer compliance in paying certain KJS (Deposit Type Code) increased in 2017-2019, tax revenue had still not reached the predetermined target every year
Analisis Strategi Peningkatan Penerimaan Pajak Hiburan Pada Badan Pendapatan Daerah Dki Jakarta Tahun 2019 Aldi Saputra; Novianita Rulandari
Jurnal Pajak Vokasi (JUPASI) Vol 2, No 1: September 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.49 KB) | DOI: 10.31334/jupasi.v2i1.1106

Abstract

The phenomenon of this research is that entertainment tax revenue in DKI Jakarta has not been maximized. this is because there is still a lack of awareness of taxpayers and entertainment tax collection that has not been running optimally. This study aims to determine the analysis of strategies for increasing entertainment tax revenue in DKI Jakarta. This research method uses descriptive qualitative methods, with data collection techniques through observation, documentation and interviews. Data sources consist of primary data and secondary data. The results of this study indicate: (1) the strategy for entertainment tax revenue can be increased due to cooperation with other agencies and extensification of entertainment tax objects, as well as monitoring and collection. (2) the obstacle is the lack of awareness of taxpayers and resources, and (3) the efforts that have been made, namely by increasing the quality and quantity of resources both within the organization and the taxpayer itself.
Pajak E-Commerce, Pemecahan dan Solusinya Ajat Sudrajat
Jurnal Pajak Vokasi (JUPASI) Vol 2, No 1: September 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.677 KB) | DOI: 10.31334/jupasi.v2i1.1107

Abstract

Electronic or e-trade trading (English: Electronic Commerce, also e-commerce) is a spread, purchase, sales, marketing goods and services through an electronic system such as internet or television, www, or other computer networks. Ecommerce can involve electronic fund transfers, electronic data exchange, auto inventory management systems, and automatic data collection systems. The Information Technology industry sees this e-commerce activity as the application and application of e-business (e-business) related to commercial transactions, such as: electronic fund transfer, SCM (E-Marketing), e-marketing), online marketing, online transaction processing (online transaction processing), electronic data interchange / edi), etc.E-commerce is part of e-business, where e-business coverage is wider, not just a commerce but includes also co-entrance business partners, customer service, job vacancies etc. Seeing very fast developments of the e-commerce growth in the world including in Indonesia, it is necessary an effective strategy for the tax authority in the reacting. One of the things that need to be concern is this very rapid growth should be maintained so that there is no distortion as a result of taxation policy. During this time, the tax aspect in e-commerce has been the highlight of tax authorities in the world, especially whether there should be a new tax impression on this transaction and also how to align the existing tax rules with e-commerce development.Transactions through digital media or e-commerce in Indonesia need rebuilding from the side of the legislation (Cyberlaw) so that in the future do not miss the dispute in it runs. This happens because the difficulty of tracking the transactions used through the e-commerece is either B-to-B (business to business) or B-to-C (business to consumers). For example the relationship between the supplier with the factory, how the apparatus is to oversee the existence of transactions or not between the two through the e-commerce the solution of solving the problem is the government must take steps in solving the unstable internet infrastructure issues and frequent reliable transportation, the licensing procedure of customs to dedicate to the duty procedure from dawn to the negative trade for the other value to increase the efficacy to make the rules for the epimal services that are still under the regulations of the same bank as well as the public of the transactions of online transactions, plan and conduct the introduction of certification systems, a number of large players should be able to open the way of foreign investment, including doing some major plans for foreign investors, of course with clear regulations and the government must provide ease of rules for small and medium business to gain access to investors, and giving taxes to the company in the new company.
Analisis Kualitas Pelayanan Perpajakan dalam Rangka Meningkatkan Kepatuhan Wajib Pajak (Studi Kasus Kpp Pratama Jakarta Senen 2018) Maudy Zuraeva; Novianita Rulandari
Jurnal Pajak Vokasi (JUPASI) Vol 2, No 1: September 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.482 KB) | DOI: 10.31334/jupasi.v2i1.1108

Abstract

This study aimed to determine the quality analysis of tax services at KPP Pratama Jakarta Senin in order to improve taxpayer compliance. The method used in this research was descriptive qualitative method. Data collection was carried out through interviews, observation and documentation. A total of eight informants were involved in this study.  Data analysis was performed using the Credibility and Transferability Test. The results of this study indicate that service indicators such as reliability, responsiveness, competence, access, courtesy, communication, credibility, security, understanding, and tangibles owned by tax employees of KPP Pratama Jakarta Senin are very good so that taxpayers are satisfied with the services they provide. However, there are still weaknesses in the courtesy indicator, in which some employees are not friendly, and in the tangibles indicator, in which the quality of human resources and the number of computer units is still lacking and the awareness and compliance of taxpayers is still low. These weaknesses have resulted in the failure to achieve the tax achievement target.

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