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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 7 Documents
 1 
Search results for , issue "Vol 4, No 1: September 2022" : 7 Documents clear
Studi Kepustakaan Tingkat Pemahaman Pemilik Rumah Kos dalam Memenuhi Pajak Hotel Vigo Satrio Satrio; Ridfa Chairani; Rousdy Safari Tamba; Novi Suryani
Jurnal Pajak Vokasi (JUPASI) Vol 4, No 1: September 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v4i1.2313

Abstract

Pembangunan kos-kosan yang semakin bertambah menjadi pekerjaan baru bagi pemerintah daerah untuk memperluas pemungutan pajak, salah satunya pajak kos sebagai bagian dari pajak daerah yang termasuk dalam pajak hotel. Hasil penelitian terdahulu, menyatakan bahwa kesadaran pemilik usaha kos juga sangat-sangat kurang (Nuyanti, 2020). Tujuan penelitian ini untuk mengetahui tingkat pemahaman pemilik kos tentang pajak kos. Metode penelitian ini menggunakan studi kepustakaan. Hasil penelitian berdasarkan hasil analisis dari 4 jurnal yang menjadi bahan penelitian yaitu kurangnya informasi, belum adanya sosialisasi, serta adanya perasaan tidak adil yang dirasakan oleh pelaku usaha rumah kos terkait pemberlakuan pajak memiliki pengaruh pada kewajiban para pelaku usaha membayarkan pajaknya. Kesimpulan dan saran yaitu kurangnya sosialisasi dari pemerintah kepada pemilik usaha rumah kos, maka sebaiknya pemerintah melakukan sosialisasi kepada pemilik usaha rumah kos agar mereka paham tentang dasar dan pengenaan pajak rumah kos.
Evaluation of Systems and Procedures for Affixing Paid Stamp Duty Markings with Printing Technology in 2020 (Case Study at the Kantor Pelayanan Pajak Wajib Pajak Besar Empat) Dian Wahyudin; Indriani Rahayuning Tyas; Anwar Atmojo; Iin Andrayanti; Faizah Julina
Jurnal Pajak Vokasi (JUPASI) Vol 4, No 1: September 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v4i1.2315

Abstract

The system and procedure for affixing the Paid Stamp Duty mark using printing technology has so far been less effective. From the reporting method, it is not possible to know with certainty the number of banking documents that have been printed and affixed with the sign of Paid Stamp Duty by the printing company. This is due to the absence of a system that bridges the reporting of the issuance of banking documents printing permits. The tax account code and Deposit Type Code (KAP-KJS) 41161-100 for the deposit of Stamp Duty contain all Stamp Duty payments, both using printing technology and computerized systems, including companies that are not banking institutions. This study aims to evaluate the system and procedure for affixing the stamp duty mark in full with printing technology at the Kantor Pelayanan Pajak Wajib Pajak Besar Empat, the obstacles faced and the efforts made. This research approach uses descriptive qualitative with the type of case study research. Data collection techniques were carried out through in-depth interviews with 10 informants. The results of the study show: 1) Evaluation of the system and procedure for affixing the stamp duty sign in full has been carried out by the Kantor Pelayanan Pajak Wajib Pajak Besar Empat in accordance with the stages that must be passed and the criteria determined by still being guided by the applicable provisions and regulations, 2) Constraints actually exist when implementing systems and procedures that are currently still being carried out which are still manual and require a long and complicated process and make it difficult to supervise, 3) The efforts made are more to provide suggestions so that the results of the evaluation of the system and procedures for affixing customs duties the stamp duty can be taken into consideration in making decisions or policies in order to improve and perfect the systems and procedures that have been implemented so far
PENGARUH GOOD CORPORATE GOVERNANCE DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Periode 2017 – 2021) Yoga Yesi Anjani
Jurnal Pajak Vokasi (JUPASI) Vol 4, No 1: September 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v4i1.2419

Abstract

Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti secara empiris mengenai pengaruh good corportae governanca dan kompensasi rugi fiskal terhadap tax avoidance. Metode yang digunakan dalam penelitian ini yaitu metode kuantitatif asosiatif. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh berupa laporan tahunan perusahaan (annual report) melalui website resmi BEI dan website resmi lainnya. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor transportasi dan logistic yang terdaftar di Bursa Efek Indonesia periode 2017-2021 yang berjumlah 30 perusahaan. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Dalam penelitian ini menggunakan teknik analisis statistik deskriptif, uji regresi data panel, uji asumsi klasik, uji koefisien determinasi dan uji hipotesis dengan menggunakan olah data program Eviews versi 9. Hasil penelitian ini menunjukkan bahwa: (1) Good corporate governance berpengaruh negatif terhadap tax avoidance. (2) Kompensasi rugi fiskal berpengaruh signifikan terhadap tax avoidnace. (3) Good corporate governance dan kompensasi rugi fiskal berpengaruh secara simultan terhadap tax avoidance.
The Effect of the Modernization of the Tax Administration System and Tax Understanding Level on the Individual Taxpayer Compliance at the South Lampung Dispenda Office Dessy Andamisari; Heru Sudinta; Wuwuh Andayani; Santi Dwi Agustin
Jurnal Pajak Vokasi (JUPASI) Vol 4, No 1: September 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v4i1.2312

Abstract

This study was aimed to determine the effect of the Tax Administration System and Tax Understanding Level on Individual Taxpayer Compliance at the South Lampung Dispenda Office. This research was quantitative research with a sample of 100 respondents. The data collection was by distributing questionnaires having been tested for their validity and reliability, while the data analysis was carried out using analysis of determination. The results of the study indicated that there was a simultaneous and significant effect between the Tax Administration System and Tax Understanding on the Compliance of Individual Taxpayers. This can be seen based on the F test and the value of Sig. The obtained value was 0.00 where < from 0.00 and the calculated f value was 48,876 > 3.09. This means that the independent variables, namely the Tax Administration System (X1) and Tax Understanding (X2), had a simultaneous effect on the dependent variable, namely Tax Compliance (Y). In the results of the t-test, it is known that the Tax Administration System (X1) variable had a Sig value of 0.000 <0.05 and a t-count of 0.8005> from a t-table of 1.988, then the data was declared influential. This means that the Tax Administration System variable (X2) affected the Tax Compliance variable. In the Tax Understanding variable (X2), the Sig value was 0.000 <0.05 and t count was 30.248 > t table 1.988, then the data could also be said influential. In conclusion, the Tax Understanding variable affected the Tax Compliance variable.
Tingkat Kepatuhan Laporan SPT Tahunan Pada Kantor Pelayanan Pajak Pratama (KPP) Jakarta Tanjung Priok Periode 2015 - 2020 Fajar Ardian Sinatriya; Endro Andayani
Jurnal Pajak Vokasi (JUPASI) Vol 4, No 1: September 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v4i1.2530

Abstract

Jurnal ini dengan judul Tingkat Kepatuhan Pelaporan Surat Pemberitahuan (SPT) Tahunan Tahun Pajak 2015 sampai dengan 2020 pada Kantor Pelayanan Pajak Pratama Jakarta Tanjung Priok. Tujuan untuk mengetahui tingkat kepatuhan penyampaian Surat Pemberitahuan (SPT) Tahunan Tahun Pajak 2015 sampai dengan 2020. Dasar hukumnya Peraturan Direktur Jenderal Pajak Nomor PER-02/PJ/2019 tentang Tata Cara Penyampaian, Penerimaan, dan Pengelolaan Surat Pemberitahuan. Metode pengamatan yang digunakan oleh penulis adalah pengamatan kualitatif berdasarkan studi dokumen dan wawancara dan informan. Berdasarkan hasil pengamatan penulis, jumlah seluruh Wajib Pajak yang lapor SPT dibagi dengan jumlah Wajib Pajak yang wajib menyampaikan Surat Pemberitahuan (SPT) Tahunan mengalami kenaikan, hal ini disebabkan karena adanya kebijakan dari KPP jumlah wajib pajak yang wajib menyampaikan SPT menurun meskipun jumlah wajib pajak yang terdaftar semakin meningkat dengan hambatan pemahaman wajib pajak, kurangnya pengawasan kepatuhan, dan masa pandemi. Kantor Pelayanan Pajak Pratama Jakarta Tanjung Priok selalu berupaya dalam meningkatkan kepatuhan pelaporan Surat Pemberitahuan (SPT) Tahunan melalui  edukasi, menambah jumlah pengawasan, dan membuka layanan protokol kesehatan
Pengaruh Kepatuhan Wajib Pajak, Kualitas Pelayanan dan Sanksi Pajak terhadap Upaya Meningkatkan Penerimaan Pajak Kendaraan Bermotor Selama Masa Pandemi Covid-19 pada Kantor SAMSAT Wilayah Jakarta Timur Tahun 2021 Diah Rana Zhafira
Jurnal Pajak Vokasi (JUPASI) Vol 4, No 1: September 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v4i1.2546

Abstract

Tax revenue is one of the sources of state financing. One of the government's efforts to increase tax revenue is the self-assessment system to encourage taxpayers to become obedient in paying taxes. It was necessary because increasing tax revenues will increase the productivity of a country. This study aimed to analyze motorized vehicle taxpayer compliance and to find out the obstacles, stimuli, and strategies used to increase local tax revenues in the East Jakarta One Roof System (Samsat). The research theory used was the theory of efforts to increase tax revenue by Siti Kurnia Rahayu (2017). The research method used was a quantitative approach with a descriptive research type. The data collection techniques were secondary data from the East Jakarta Samsat office and primary data obtained from questionnaires and observations. The sampling technique was simple random sampling containing 1,190,763 two-wheeled motorized vehicle taxpayers registered in the East Jakarta Samsat until 2021. The results showed that taxpayer compliance had no partial significant effect on increasing tax revenue with the result of 0.163 > 0.05, while the quality of service partially had a significant effect on increasing tax revenue with the result of 0.015 < 0.05, and tax sanctions partially had a significant effect on increasing tax revenue with the result of 0.000 < 0.05.
Analisis Efektivitas Pemungutan Pajak Bumi dan Bangunan Perkotaan dan Pedesaan (PBB-P2) di Kecamatan Kemayoran Jakarta Pusat Adin Dahuri; Dwikora Harjo; Yani Yani; Fredetrica Linia Ariella
Jurnal Pajak Vokasi (JUPASI) Vol 4, No 1: September 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v4i1.2628

Abstract

: in the last 4 (four) years PBB revenue has always failed to meet the predetermined PBB target of reaching 100%. This shows that there are still some taxpayers who do not make their PBB payments due to a lack of awareness from the community. Methods : This research uses descriptive qualitative methods. Collecting data from this research is by observation, interviews and documentation. The location: of this research is Kemayoran District, DKI Jakarta. The result : of the research shows that PBB collection has not reached the target in the last 4 years. Obstacles faced are still many taxpayers who delay paying PBB due to cost constraints and there are still many who do not understand the benefits of paying PBB. The author can conclude that PBB revenue has great potential to be developed by the provincial government in increasing the regional tax revenue of DKI Jakarta Province

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