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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 3 Documents
 1 
Search results for , issue "Vol 5, No 1: September 2023" : 3 Documents clear
Pengaruh Kesadaran Wajib Pajak, Digitalisasi Perbankan dan Kualitas Pelayanan On-Site terhadap Kepatuhan Pembayaran Pajak Bumi dan Bangunan Tahun 2021 (Studi Kasus di Kecamatan Sawangan, Kota Depok) Ambarwati Ambarwati; Dicky Anugrah Afriyansyah
Jurnal Pajak Vokasi (JUPASI) Vol 5, No 1: September 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v5i1.3453

Abstract

The National Development Planning Agency estimates that Indonesia has a population of 267 million people and is an archipelagic nation. Due to its large population, Indonesia works hard to ensure that all citizens benefit from fair and comprehensive national developmentTherefore, to cover the required budget, the government uses state revenues as a source of funds. State revenues are all state revenues originating from tax revenues, non-tax state revenues, and grants, according to Law Number 17 of 2003 concerning state finances. The City Government of Depok has made innovations by using technological facilities to make it easier for taxpayers to obtain information regarding land and buildingtaxes and to conduct transactions regarding land and building taxes. After that, another basic factor that must be considered in influencing taxpayers to comply with tax payments is the quality of service (on-site). The population in this study is 207,435 taxpayers in Sawangan District, Depok City (KPP Sawangan, 2021). Determining the number of samples in this study using the Slovin formula resulted in as many as 417 taxpayers. The methods used for data collection are questionnaires and documentation. The data analysis technique used is multiple regression. The results of the study show that taxpayer awareness, banking digitization, and service quality affect taxpayer compliance in paying PBB in Sawangan District and Depok City in 2021, both partially and simultaneously. Thus, the city government of Depok should make efforts to increase awareness of taxpayers paying PBB by intensifying socialization, counseling, and providing knowledgeand understanding related to this awareness, improving the quality of tax services, and making it easier for taxpayers to pay the United Nations.
Tinjauan Kepatuhan Perpajakan PPh Tahunan Wajib Pajak Orang Pribadi Dengan Adanya Aplikasi E-Filling Di Kantor Pelayanan Pajak Pratama Jakarta Pasar Rebo Periode Tahun 2017-2020 Muhammad Ghifari; Edy Edy
Jurnal Pajak Vokasi (JUPASI) Vol 5, No 1: September 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v5i1.3079

Abstract

untuk mengetahui pengaruh tingkat Kepatuhan Perpajakan PPh Tahunan Wajib Pajak Orang Pribadi dengan adanya Aplikasi e-Filing di Kantor Pelayanan Pajak Pratama Jakarta Pasar Rebo. Dasar Hukumnya adalah UU KUP dan UU PPh serta peraturan pelaksanaan lainnya. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan pengamatan dan penggalian data dengan  pihak internal,studi pustaka serta wawancara. Hasilnya Tingkat Kepatuhan Perpajakan melalui Aplikasi e-Filing di KPP Pratama Jakarta Pasar Rebo sudah tergolong baik.
Analisis Implementasi Kebijakan Insentif Pajak Umkm Dalam Rangka Meningkatkan Kepatuhan Wajib Pajak UMKM Di Wilayah Kelurahan Margasari Kota Tangerang Endah Budiastuti; Martina Safitri
Jurnal Pajak Vokasi (JUPASI) Vol 5, No 1: September 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v5i1.3080

Abstract

The spread of corona virus cases has a big impact on the economy, especially for the lower middle class and MSMEs. And to restore the MSME economy in Indonesia, the Indonesian government took the initiative to help MSMEs carry out their obligations in tax payments and reporting, while still growing the level of compliance, awareness and obedience of MSME taxpayers. Therefore, PP No. 23 year 2018 was formed to provide instruction regarding MSME tax payment and then a policy regarding the tax incentives was issued which was contained in PMK No. 23 year 2020 which was been changed to PMK No. 44 year 2020. However, a new regulation was issued in the HPP Law regarding providing tax incentives and Final Income Tax. The purpose of providing tax incentives is to increase the compliance of taxpayer in carrying out their obligations. So, the purpose of this research is to find out the implementation of the MSME tax incentive policy provided by the government during the COVID-19 pandemic as well as the obstacles encountered and the efforts made in dealing with the obstacles that occurred. And the used method is descriptive qualitative method, namely analyzing the implementation of MSME tax incentive policy and the results of interviews from the informants. The used data is data from KPP Pratama of West Tangerang and MSMEs in Margasari Sub-District. The results of this study are the implementation of this tax incentive policy has been going well, this is because the KPP Pratama of West Tangerang really maintains the communication with taxpayers and carries out their duties in accordance with what has been determined. However, in the process of the tax incentive policy implementation, there are still obstacles such as the lack of knowledge of taxpayers, the use of technology that is not understood by taxpayers and the level of awareness of taxpayers is low. And the efforts are being made, such as conducting the socialization to taxpayers, providing the notification of due dates.

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