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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
Analisis Efektivitas Pemungutan Retribusi Daerah Atas Pengujian Kendaraan Bermotor Kedaung Angke Tahun 2023 Fiatri, Lisa Arisa
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.v5i1.3531

Abstract

The purpose of this study is to evaluate the effectiveness of   local retaliatory collection of motor vehicle testing in Kedaung Angke. The research uses a qualitative approach with a descriptive method. Research results show that the share of vehicle taxes in the collection of utility taxes was only 13.3% on average in 2020-2022 . According to the theory of effectiveness, the implies that the collection process is not efficient. Several challenges may be contributing to this ineffectiveness, including levels of public compliance, enforcement of regulations, limitations in infrastructure and technology, maintenance and service quality, the impact of the pandemic or emergency situations, and the importance of effective supervision and audits. To address these challenges in the collection of Local Retributions at the Vehicle Testing Management Unit (UPPKB) in Kedaung Angke, several solutions are proposed, including public awareness campaigns and education, infrastructureand technology enhancements, transparency in the retribution collection process, improved service quality, flexible payment options, rigorous supervision and auditing, partnerships with the private sector, and adaptability during pandemic or emergency situations.
Capaian Penerimaan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Tahun 2018-2022 Di Desa Sukamanah Kabupaten Bekasi Yani, Yani; Dahuri, Adin
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.v5i1.3590

Abstract

Tax payers of Sukamanah Sub District in Bekasi Regency   usually pay their Land and Building of   Rural and Urban Tax (PBB-P2) in three ways, namely paying themseves directly to the bjb Bank of Cikarang, entrusting the payment collectively to   tax collector Officer and online payment using the "Sapa Bekasi" application. Unfortunately, the collection tax revenue during   2018-2022 could not achieve the target. The research is descriptive with qualitative approach. Information relating to the research collected by interviewing tax colletor Officer as well as some residents. Data of PBB-P2 during 2018-2022 obtained from Department of Tax Collection of Sukatani District in Bekasi Regency. The result of the reseach that the achievement of revenue during 2018-2022 ranged from 40,3% to 59,4% or an average achievement of 53,3% per year. These achievements showed that the efforts to collect revenue during that period were ineffective because the rrealization of   revenues did not reach predetermined target. The ineffectiveness of PBB-P2 collection is duet to internal obsracles, such as the number of officers being very disproportionate to the tax payers, as well as external obstacles, such as ineffective the use of "Sapa Bekasi" application and the obedience of tax payers which continue to be encouraged. To increase PBB-P2 revenue for the following years, the Sukamanah Sub District government needs to make improvements, such as collaboratjng with RW and RT administrators, practising the use of "Sapa Bekasi" to pay online and providing an undestanding of the importance of paying tax to financing necessities for community
Implementasi Withholding Tax Pajak Penghasilan (PPH) Pasal 23 Di PT. Serasi Autoraya Pada Tahun 2020-2022 Maryani Jurnal Pajak Vokasi (JU, Maryani; Prasetiyani, Erni
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.v5i1.3614

Abstract

This study aims to investigate the implementation of the Withholding Tax System on Article 23 Income Tax (PPh) at PT Serasi Autoraya. This study analyzes how the system is implemented at PT Serasi Autoraya and identifies the obstacles or constraints faced by the company in implementing the tax deduction system. In addition, this research also ze the efforts made by the company to overcome these obstacles through training or training programs that aim to increase the understanding and knowledge of employees regarding this matter. The research method used is a qualitative approach with a descript ive research type. Data collection is done through interviews, observation, and documentation. This study refers to the theory of George C. Edwards III. The hope, research results this will provide useful insights for PT Serasi Autoraya in improving the im plementation of the PPh Article 23 tax deduction system. The research findings show that the implementation of withholding tax at PT Serasi Autoraya is in accordance with the provisions of the Tax Law. This abstract provides a brief description of the aims , methods, and findings of this study, which source of relevant and useful information for readers who can be a interested in this topic.

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