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Jurnal Pajak Vokasi (JUPASI)

JUPASI
Website

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 7 Documents

Search results for , issue "Vol 3, No 2: Maret 2022" : 7 Documents clear

Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Dalam Melaporkan Spt Tahunan Pada Masa Pandemi Covid-19 Di Kpp Pratama Bukittinggi Crisvanya Monica; Notika Rahmi
Jurnal Pajak Vokasi (JUPASI) Vol 3, No 2: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

This study aims to examine the factors that influence individual taxpayer compliance in reporting tax returns at the Bukittinggi Pratama Tax Service Office using several independent variables that have also been used in previous research such as knowledge of taxation, tax service services and mandatory awareness. tax. This study uses a quantitative approach. The population in this study is individual taxpayers (WPOP) at KPP Pratama Bukittinggi. Sampling was done by convenience sampling method. The number of samples is determined by 105 people. The primary data collection method used is the questionnaire method (questionnaire). The data analysis technique used in this research is multiple regression analysis technique. Based on the results of the analysis, it can be concluded that knowledge of taxation has a significant positive effect of 44.8% and taxpayer awareness has a significant positive effect of 44% on taxpayer compliance, while the tax service service does not have a significant effect of 37%. Knowledge of taxation, tax service services, and taxpayer awareness together have a positive 54.7% effect on taxpayer compliance.

IMPLEMENTASI E-FAKTUR VERSI 3.0 DALAM UPAYA MENINGKATKAN KEPATUHAN PENGUSAHA KENA PAJAK UNTUK PELAPORAN SPT MASA PPN DI MASA PANDEMI COVID-19 (STUDI KASUS PADA KANTOR PELAYANAN PAJAK PRATAMA KOSAMBI TAHUN 2016-2020) Ratih Kumala; Wiwi Diana Safitri; Ridwal Ridwal; Habsulhadiprasodjo Nurhadi
Jurnal Pajak Vokasi (JUPASI) Vol 3, No 2: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Perkembangan tekhnologi di era modernisasi memungkinkan Direktorat Jenderal Pajak (DGT) melakukan pengendalian dengan mengandalkan teknologi digital. Salah satunya diluncurkanlah aplikasi e-Faktur guna mengoptimalisasi penerimaan pajak yang dipungut dengan melakukan perbaikan administrasi perpajakan khususnya dalam pembuatan faktur pajak elektronik (e-Faktur). Tujuan penelitan ini adalah untuk mengetahui dan menganalisis implementasi e-Faktur versi 3.0 dalam upaya meningkatkan kepatuhan Pengusaha Kena Pajak untuk pelaporan Surat Pemberitahuan Masa PPN di Kantor Pelayan Pajak Pratama Kosambi Tahun 2016-2020 serta hambatan dan upaya yang dilakukan KPP Pratama Kosambi dalam meningkatkan kepatuhan Pengusaha Kena Pajak. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kualitatif. Hasil penelitian ini adalah implementasi menggunakan indikator melalui standar dan sasaran pada kebijakan, sumber daya manusia, hubungan komunikasi antar organisasi, agen pelaksana, kondisi sosial, politik dan ekonomi, serta disposisi implementor sudah cukup baik namun masih memiliki kekurangan. dikarenakan penyuluhan, edukasi, dan sosialisasi yang dilakukan masih belum maksimal. Sedangkan tingkat kepatuhan Pengusaha Kena Pajak mengalami kenaikan hal ini dibuktikan dengan data jumlah pengusaha kena pajak yang melaporkan Surat Pemberitahuan Masa PPN dari tahun pajak 2016 sampai dengan 2020 mencapai 81%, Dengan demikian dapat dikatakan bahwa kesadaran pengusaha kena pajak dalam menjalankan kewajiban perpajakannya mengalami peningkatan.

Analisis Efektivitas Dan Kontribusi Pajak Daerah Sebagai Sumber Pendapatan Asli Daerah (Studi Pada Bapenda Dki Jakarta Tahun 2016-2020) Lulu Lovianna; Notika Rahmi
Jurnal Pajak Vokasi (JUPASI) Vol 3, No 2: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

This study aims to determine the level of effectiveness and contribution of local taxes as a source of locally-generated revenue (PAD), the obstacles faced during implementation, and the efforts made to overcome these obstacles. Research data includes primary and secondary data which were analyzed using qualitative descriptive methods. The results of this study indicate that the level of effectiveness of local taxes as a source of PAD is the ‘effective’ category with an average value of 97.19%, and the level of contribution of local taxes as a source of PAD is classified as ‘very good’ with an average value of 85.80%. However, in the realization of this effort, obstacles were found, including the low awareness of taxpayers

PERANAN KEGIATAN RELAWAN PAJAK DALAM MENDUKUNG PELAKSANAAN STIMULUS FISKAL PEMERINTAH TAHUN 2020 Dwikora Harjo; Aprilia Alfani; Wahidin Septa Zahran; Iwan Irwansyah
Jurnal Pajak Vokasi (JUPASI) Vol 3, No 2: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

This research is a combination of field and literature research, namely analyzing the perceptions of individual taxpayers in reporting the Annual Tax Return on the assistance of tax volunteers. In analyzing using the theory of usefulness and convenience based on literature in the form of books, journals by combining the data obtained from the answers of individual taxpayers. The research objective was to determine the perception of individual taxpayers on the satisfaction of assistance carried out by tax volunteers at the tax volunteer placement location. There are 5 (five) locations for the placement of Tax Volunteers, namely West Bekasi Tax Office, Pondok Gede Tax Office, North Bekasi Tax Office, South Bekasi Tax Office, and STIAMI Institute Tax Center. This research use desciptive qualitative approach. The sampling technique used in this study was purposive sampling with interview techniques in collecting research data. The population in this study are taxpayers who carry out the obligation to report their annual tax return through e-Filing. Meanwhile, the sample in this study were taxpayers whose annual SPT reporting activities were accompanied by tax volunteers in these 5 (five) placements. The results of this study indicate that taxpayer assistance activities by tax volunteers in helping to fill individual annual tax returns are very effective. This can be seen from the satisfaction of taxpayers after receiving assistance by tax volunteers. Taxpayers are satisfied with the assistance of tax volunteers because the annual SPT reporting process is easier, faster and tax volunteers are able to guide taxpayers in filling out their SPT

Implementasi Kewajiban Perpajakan Orang Pribadi Dari Penghasilan Multi Profesi Sunarmin -- Sunarmin
Jurnal Pajak Vokasi (JUPASI) Vol 3, No 2: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

One of the main objectives of making this Final Project Report is to find out whether the Implementation of Calculation, Depositing and Reporting of Annual Personal Tax Return on Income Originating from Mr. X's Multi Profession in 2019. And to achieve that goal, the writer has observed and cited documents. From the observations made by the author, it can be concluded that the Implementation of Calculation, Depositing and Reporting of Annual Annual Personal Tax Returns Income originating fromMr. X's Multi Profession in 2019 is not in accordance with the provisions ofthe Law and Regulation of the Minister of Finance. Because it is not appropriate, the authors suggest that Mr. X do the Correction 1 tax returnfor the mistakes and problems faced by Mr. X in his taxation obligations.

Analisis Implementasi Kebijakan Insentif Pajak Penghasilan Pasal 21 Ditanggung Pemerintah Di Masa Pandemi Covid-19 Pada Kpp Pratama Jakarta Pademangan Tahun 2020 Nuke Nur Priyatin; Notika Rahmi
Jurnal Pajak Vokasi (JUPASI) Vol 3, No 2: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

The outbreak of Corona Virus Disease 2019 (Covid-19) in Indonesia has had a significant impact on various sectors, one of which is the economy, such as the large number of layoffs and companies that are threatened tostop operating. In order to improve the people’s economy and restore the national economy, the government issued an Article-21 income tax incentive policy. The purpose of this study was to determine the implementation of the Article-21 Income Tax Incentive, the obstacles in the implementation of the incentive policy and the efforts made to overcome these obstacles. The research method used is descriptive qualitative method. The data sources consist of primary data in the form of interviews and secondary data in the form of tax revenue data, Article-21 Income Tax Revenue data, data on taxpayers who apply for Article-21 Income Tax Incentives, and data on taxpayers receiving Article-21 Income Tax Incentives. The results of this studyindicate that the implementation of Article 21 income tax incentive policy is running well, but there are still problems in communication and disposition. In terms of communication, the role of taxpayers is still less active, while in terms of disposition, supervision of taxpayers is also still lacking. Efforts that must be taken to overcome the existing obstacles are for tax officials to continue to communicate and improve supervision to prevent the possibility offraud.

PENGAWAS AN PEMBERIAN INSENTIF PAJAK PENGHASILAN FINAL BAGI PELAKU UMKM SAAT PANDEMI COVID-19 DI KANTOR PELAYANAN PAJAK PRATAMA BEKASI BARAT Diana Prihadini; Krishantoro Krishantoro; Raka Aulia Diantoro; DWIKORA HARJO; Dani Milleano
Jurnal Pajak Vokasi (JUPASI) Vol 3, No 2: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

The COVID-19 pandemic that peaked in July 2020 has severely hit business actors in Indonesia, including Micro, Small and Medium Enterprises (MSMEs), which are business actors who dominate the economic cycle in this country as well as tax contributors. Many MSMEs have experienced a decline in sales, not even a few have gone bankrupt. The Directorate General of Taxes (DJP) is also thinking about the survival of MSMEs by issuing tax incentives for MSMEs. The implementation is not in line with the DJP's expectations because one of them is the lack of supervision from tax officers at the Tax Service Office, which are very inadequate in number. This phenomenon is raised in this study. The purpose of this study was to determine how optimal the supervision carried out by the DJP in the success of this program. The method used is descriptive qualitative. Data collection techniques by conducting observations, interviews with selected informants and documentation. The results showed that the supervision of this program did not run as expected. Many MSMEs do not take advantage of this incentive program, while those who follow it are not accompanied by compliance to report the realization of the program in accordance with existing regulations due to the complexity of the available applications and their lack of tax knowledge.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Rudi Kristanto

Contact Email
mr.inspirasi1@gmail.com

Phone
+6281282083001

Journal Mail Official
jupasijournal@stiami.ac.id

Editorial Address
Jl. Pangkalan Asem Raya No. 55, Cempaka Putih, Jakarta Pusat Indonesia, RT.5/RW.7, Galur, Johar Baru, Jakarta, Daerah Khusus Ibukota Jakarta 10530

Location
Kota adm. jakarta pusat,

Dki jakarta

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Rudi Kristanto

Contact Email mr.inspirasi1@gmail.com

Phone +6281282083001

Journal Mail Official jupasijournal@stiami.ac.id

Editorial Address Jl. Pangkalan Asem Raya No. 55, Cempaka Putih, Jakarta Pusat Indonesia, RT.5/RW.7, Galur, Johar Baru, Jakarta, Daerah Khusus Ibukota Jakarta 10530

Location Kota adm. jakarta pusat, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Rudi Kristanto

Contact Email
mr.inspirasi1@gmail.com

Phone
+6281282083001

Journal Mail Official
jupasijournal@stiami.ac.id

Editorial Address
Jl. Pangkalan Asem Raya No. 55, Cempaka Putih, Jakarta Pusat Indonesia, RT.5/RW.7, Galur, Johar Baru, Jakarta, Daerah Khusus Ibukota Jakarta 10530

Location
Kota adm. jakarta pusat,

Dki jakarta

INDONESIA