cover
Article Per Year (5 Year)
All
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
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
 1 
Search results for , issue "Vol. 4 No. 2: Maret 2023" : 6 Documents clear
Pengaruh Media Sosialisasi Pajak Berbasis Social Media Dan Subjective Norm Dalam Pemenuhan Kewajiban Perpajakan Dimoderasi Dengan Cost Compliance (Studi Pada Followers Akun Instagram @ditjenpajakRI) Putri, Adinia Pitaloka; Pratiwi, Adhitya Putri; Septanta, Rananda
Jurnal Pajak Vokasi (JUPASI) Vol. 4 No. 2: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v4i2.2404

Abstract

This study aims to determine whether there is an influence of social media and subjective norms in fulfilling tax obligations. Then, to determine cost compliance of the moderating variables of each independent variable, namely social media-based social media and subjective norms. This type of research is quantitative research. The data used is primary data. The population in this study are followers of the Instagram account @ditjenpajakRI. The sample of this study amounted to 77 people and the sampling technique used snowball sampling. The data analysis model used in this research is multiple linear analysis and moderated regression analysis. Testing this research using IBM Statistics SPSS V.26. The results of this study indicate that social media-based social media and subjective norms have a significant effect on fulfilling tax obligations simultaneously or partially. The variable cost compliance is not able to moderate the relationship between social media in fulfilling tax obligations and cannot moderate the subjective norm in fulfilling tax obligations.ype your abstract here.
Analisis Efektivitas Pemungutan Pajak Bumi Dan Bangunan Pedesaan Dan Perkotaan Tahun 2018-2022 Di Kecamatan Sukatani Kabupaten Bekasi Dahuri, Adin; Yani, Ahmad
Jurnal Pajak Vokasi (JUPASI) Vol. 4 No. 2: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v4i2.3289

Abstract

The collection realization of land and property tax of rural and urban area in Sukatani District of Bekasi Regency within 2018-2022 reached 43,01% until 57,30% of determined target. Such achievements concluded that the realization revenues were not effective. The achievement also showed that efforts regarding the collection were not optimal. Instead of such less efforts, the failure of target achievement aslo influenced by some obstacles in tax collection, such as unsufficient employees and lack of taxpayer awareness. Sukatani's authority establishes special task force to increase tax collection in the following years. The task force must implement three specific duties: collect tax by manual payment intensively, coordinate with land ownership certification body and promotes the utilization of online payment by using Sapa Bekasi Application
Pengaruh Perencanaan Pajak Terhadap Manajemen Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Makanan dan Minuman Yang terdaftar Di Bursa Efek Indonesia Tahun 2017 – 2021) Utami, Ambar Tri; Ambarita, Dinar
Jurnal Pajak Vokasi (JUPASI) Vol. 4 No. 2: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v4i2.2586

Abstract

This study aims to test and prove empirically the effect of tax planning on earnings management with firm size as a moderating variable. This research was conducted on Food and Beverage Companies listed on the Indonesia Stock Exchange for the 2017-2021 Period. The type of research used is quantitative. The population in this study is the annual financial report from the period 2017 to 2021, which is as many as 65 which are the samples in this study. This study uses a quantitative approach with purposive sampling in sampling. Statistical testing using Eviews 9. The results of this study indicate that Tax Planning has a partial effect on Earnings Management and Company Size can moderate the relationship between Tax Planning and Earnings Management.
Upaya-Upaya Extra Effort Dirjend. Pajak Terhadap Optimalisasi Tingkat Kepatuhan Penyampaian SPT Tahunan PPh Wajib Pajak Badan dan Orang Pribadi Tahun 2020 Sunarmin, Sunarmin --
Jurnal Pajak Vokasi (JUPASI) Vol. 4 No. 2: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v4i2.2663

Abstract

The contribution of the Directorate General of Taxes' extra efforts toward optimizing the level of compliance in the submission of Annual Income Tax Returns for Corporate and Individual Taxpayers in 2020 is discussed in this Final Project Report. The goal of this final project is to see if the Directorate General of  Taxes   is making  any extra  efforts   to  improve  the  level   of compliance in submitting the Annual Income Tax Return for Corporate and Individual Taxpayers in 2020, given that the COVID-19 pandemic storm is expected to hit Indonesia in that year. The author's observation method is qualitative observation, which is based on document studies, interviews, and informants. According to the author's observations, the Directorate General of Taxes' extra effort towards optimizing the level of compliance in the submission of Annual Income Tax Returns for Corporate and Individual Taxpayers in 2020 has made a significant contribution, such that even during the COVID-19 pandemic, the level of compliance in submitting the Annual Income Tax Return for Corporate and Individual Taxpayers in 2020 has increased due to the intensive efforts made by the Directorate General of Taxes.Laporan Tugas Akhir ini membahas mengenai kontribusi upaya-upaya extra effort yang dilakukan oleh Direktorat Jenderal Pajak terhadap optimalisasi tingkat kepatuhan penyampaian SPT Tahunan PPh Wajib Pajak Badan dan Orang Pribadi di Tahun 2020. Tujuan penulisan ini dilakukan untuk mengetahui adakah kontribusi upaya-upaya extra effort yang dilakukan oleh Direktorat Jenderal Pajak terhadap optimalisasi tingkat kepatuhan penyampaian SPT Tahunan PPh Wajib Pajak Badan dan Orang Pribadi di Tahun 2020, mengingat tahun 2020 badai pandemi COVID-19 sedang melanda Indonesia. Metode   pengamatan yang digunakan oleh penulis adalah pengamatan kualitatif berdasarkan studi dokumen dan wawancara dan informan.Berdasarkan hasil pengamatan penulis upaya- upaya extra effort yang dilakukan oleh Direktorat Jenderal Pajak terhadap optimalisasi tingkat kepatuhan penyampaian SPT Tahunan PPh Wajib Pajak Badan dan Orang Pribadi di Tahun 2020 memiliki kontribusi yang nyata, sehingga meskipun di tengah pandemi COVID-19, tingkat kepatuhan penyampaian SPT Tahunan PPh WP Badan dan Orang Pribadi di tahun 2020 mengalami kenaikan dikarenakan upaya-upaya yang gencar dilakukan oleh Direktorat Jenderal Pajak.
Analysis Of Internal Control System In Financial Statements Preparation Of Cempaka Putih District Office In Central Jakarta Evirinindya, Dina; Islah, Khikmatul
Jurnal Pajak Vokasi (JUPASI) Vol. 4 No. 2: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v4i2.2316

Abstract

Otonomi daerah mengakibatkan terjadi perubahan dalam pengelolaan keuangan. Salah satu unsur penting dalam membuat laporan keuangan pemerintah daerah sebagai dasar pengambilan keputusan adalah sistem pengendalian internal. Terdapat fenomena sistem pengendalian internal pada penyusunan laporan keuangan daerah Kantor Kecamatan Cempaka Putih Kota Administrasi Jakarta Pusat yang belum dapat tercapai secara optimal. Tujuan penelitian ini adalah menganalisis sistem pengendalian internal, menganalisis faktor yang menjadi hambatan atas sistem pengendalian internal, dan menganalisis solusi dalam mengatasi hambatan atas sistem pengendalian internal pada penyusunan laporan keuangan daerah Kantor Kecamatan Cempaka Putih Kota Administrasi Jakarta Pusat. Pendekatan penelitian bersifat pendekatan kualitatif dan deskriptif. Metode analisis menggunakan teknik triangulasi. Hasil penelitian terhadap sistem pengendalian internal pada penyusunan laporan keuangan daerah Kantor Kecamatan Cempaka Putih Kota Administrasi Jakarta Pusat dilihat dari dimensi lingkungan pengendalian sudah berjalan dengan baik serta integritas dan etika juga sudah dijalankan, komitmen tinggi juga pendelegasian wewenang dan tanggung jawab dilaksanakan sesuai dengan tupoksinya. Hambatan atas sistem pengendalian internal pada penyusunan laporan keuangan daerah Kantor Kecamatan Cempaka Putih yaitu masih kurangnya SDM (Sumber Daya Manusia)/pegawai, kurangnya pemahaman pegawai, dan masih kurangnya komunikasi antara bawahan dan atasan. Upaya dalam mengatasi hambatan atas sistem pengendalian internal pada penyusunan laporan keuangan daerah Kantor Kecamatan Cempaka Putih dengan menambah SDM, meningkatkan kemampuan SDM yang sudah ada serta peningkatan komunikasi
Efektivitas Pemungutan Pajak Hotel dan Kontribusinya Terhadap Pendapatan Asli Daerah (PAD) Kab. Serang 2015-2020 Khatulistiwa, Dimas Noto Jagat; Sukiyaningsih, Tri Wahyuni
Jurnal Pajak Vokasi (JUPASI) Vol. 4 No. 2: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v4i2.2937

Abstract

This study aims to determine the level of effectiveness of hotel tax collection and its contribution to regional original income 2015 - 2020 seen from the target and realization. This type of research and research approach uses descriptive qualitative. Types and Sources of data This research uses primary and secondary data from research sites and library research on the internet or similar research. The population and sample used in this study are hotel taxes from a hotel and the sample is hotel tax Serang Regency 2015 - 2020. Data collection techniques use qualitative descriptive. This study was conducted to determine how effective the collection of hotel taxes in the government is and how big the contribution of hotel taxes is to local revenue. Based on the results of the study, it can be concluded that the effectiveness of hotel tax collection is very effective but still low in terms of contribution to local revenue in Serang Regency

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol. 7 No. 1 (2025): September 2025 Vol. 6 No. 2: Maret 2025 Vol. 6 No. 1: September 2024 Vol. 5 No. 2: Maret 2024 Vol 5, No 1: September 2023 Vol. 5 No. 1: September 2023 Vol. 4 No. 2: Maret 2023 Vol 4, No 1: September 2022 Vol 3, No 2: Maret 2022 Vol 3, No 1: September 2021 Vol 2, No 2: Maret 2021 Vol 2, No 1: September 2020 Vol 1, No 2: Maret 2020 Vol 1, No 1: September 2019 More Issue