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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 5 Documents
 1 
Search results for , issue "Vol 2, No 2: Maret 2021" : 5 Documents clear
Pemungutan Cukai Plastik Sebagai Upaya Pengurangan Sampah Plastik Notika Rahmi; Selvi Selvi
Jurnal Pajak Vokasi (JUPASI) Vol 2, No 2: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.951 KB) | DOI: 10.31334/jupasi.v2i2.1430

Abstract

This study aims to analyze the collection of plastic excise as an effort to reduce plastic waste in Indonesia. This research is a qualitative research by observing, interviewing and analyzing the documents. The results of the study indicate that the proposed plastic excise tariff of 200 Rupiahs per bag is still considered too low so that researchers consider it will not have a significant impact on reducing plastic consumption in Indonesia. In addition, commitment from the government, employers and the wider community is needed to support this plastic excise tax policy.
Pelaksanaan Kebijakan Penurunan Tarif Pajak Final UMKM di Kantor Pelayanan Pajak Pratama Jakarta Penjaringan Andrianto Setyoadi
Jurnal Pajak Vokasi (JUPASI) Vol 2, No 2: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (135.447 KB) | DOI: 10.31334/jupasi.v2i2.1429

Abstract

This study aims to analyze the implementation of the policy to reduce the MSME’s final tax rate at the Jakarta Penjaringan Tax Office. This research is a qualitative research with data collection techniques through interviews, observation and using written documents. The results showed that the implementation of the policy has several weaknesses, namely the database so that the application of sanctions has not been fully implemented. In addition, the awareness of MSME actors about taxation is still very low. Socialization is not effective because it is only in writing so that it has not been able to improve the skills of MSME players in carrying out tax obligations.
Pengaruh Pengampunan Pajak dan Kemudahan Administrasi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Jakarta Penjaringan M. Anjar Nurul Hayat
Jurnal Pajak Vokasi (JUPASI) Vol 2, No 2: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.73 KB) | DOI: 10.31334/jupasi.v2i2.1433

Abstract

Tax amnesty is a government policy program that provides an opportunity for taxpayers to pay their tax arrears without administrative sanctions in order to improve taxpayer compliance and state revenue. Given the importance of tax forgiveness programs in the implementation of government policies, especially in the implementation of self assessment system, it is interesting to examine how the implementation of tax capability is done by the Directorate General of Taxes in this case in the Tax Office Pratama Jakarta Penjaringan. In the preparation of this study, the authors use a quantitative approach, namely research that emphasizes the analysis on numerical data or numbers obtained by statistical methods and conducted on inferential research or in the framework of hypothesis testing so obtained the significance of the relationship between variables studied. The purpose of this study is to determine the implementation of tax pardons conducted by KPP Pratama Jakarta Penjaringan, ease of tax administration and changes in taxpayer compliance increase. The conclusion of research, that the implementation of tax amnesty and the ease of tax administration conducted by KPP Penjaringan in the period 2015-2017 have a strong influence on taxpayer compliance. The coefficient of determination (adjusted R2) shows the variable of Tax Amnesty (X1) and Ease of Tax Administration (X2) can explain or explain Personal Taxpayer Compliance KPP Pratama Jakarta Penjaringan (Y) of 28%. KPP is advised to improve tax administration system, service to Taxpayer, tax law enforcement and tax rate and intensive socialization to taxpayer about good tax administration knowledge.
Pengaruh Net Profit Margin dan Return On Asset Terhadap Financial Distress Perusahaan Sektor Pertambangan Batubara yang Terdaftar di Bei Periode 2014 – 2018 Imam Susanto; Indah Setyowati
Jurnal Pajak Vokasi (JUPASI) Vol 2, No 2: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.317 KB) | DOI: 10.31334/jupasi.v2i2.1432

Abstract

This study aims to examine the effect of Net Profit Margin, Return On Asset, on Financial Distress that are calculated using the Altman Z-score. The population in this study is the coal mining companies listed on the Indonesia Stock Exchange period 2014 – 2018. Sampling in this study uses the Purposive Random Sampling method in order to obtain a sample of 30 samples from 6 companies. This research uses a quantitive approach to the type of collaborative research. The data used in the form of company financial statement obtained from the Indonesia Stock Exchange. The data is then analyzed using multiple linier regression methods with SPSS version 26 . The results of the analysis show that partially Net Profit Margin has a negative effect and significant on the Financial Distre. This is evidenced through the t test, where t count is smaller than t table (-1,738 < 2,0518) and Return On Asset has a positive and significant effect on Financial Distress. This is evidenced through the t test, where t count is bigger than t table and is (4,633 > 2,11991). Simultaneously, Net Profit Margin, Return On Asset has a significant effect on the Financial Distress this is indicated by the significance of the F test value of 0,000 smaller than 0,05..
Evaluasi Pengakuan Pendapatan Jasa Kontrak Konstruksi Menurut PSAK No. 34 pada PT. Nastek Mustika Abadi Dewi Agustya Ningrum; Nora Vista Arafah; Darno Darno; Wulan Purnamasari
Jurnal Pajak Vokasi (JUPASI) Vol 2, No 2: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.523 KB) | DOI: 10.31334/jupasi.v2i2.1431

Abstract

PT Nastek Mustika Abadi is a company that provides construction services in the field of services such as manufacturing iron machines or factory machinery, making electrical installations and building assets such as buildings, tunnels and roads, Based on its characteristics this business is a long-term business, due to contract activities that generally occur completed in different accounting periods as part of the Company's Financial Report. The methods and data analysis techniques made in this study, namely descriptive analysis, are studies that only collect, compile, clarify and interpret data so that they get a clear picture of the problem being studied. The type of data used in the observation is in the form of quantitative data, namely data in the form of numbers or nominal that are in the financial statements of a service company in the city of Surabaya.Service income that has been made an invoice is recognized to be the gross bill of the employer, in recording the company's activities that are not quite in sync with PSAK No. 34 and using the percentage completion method so that capital turnover is faster than using the completed contract method. Construction cooperation agreement with the client, based on the agreed work contract. In measuring the value of income in companies, it has been synchronized by PSAK, which is measured at fair value. This value will be presented in the company's financial statements. The accounting treatment for construction contracts at PT Nastek Mustika Abadi, uses PSAK No. 34 as the basis. The accounting treatment of construction contracts at PT Nastek Mustika Abadi is quite appropriate but the journal made by the company is not appropriate with PSAK No. 34 at PT Nastek Mustika Abadi, revenue from sales is recognized when providing goods and services to customers. The company uses the percentage settlement method to recognize revenue from contractor services. So it can be concluded that the recording of the right journal in accordance with PSAK No. 34.  

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