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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. 5 No. 2: Maret 2024" : 6 Documents clear
Analisis Efektivitas Kebijakan Penghapusan Sanksi Administrasi Pajak Kendaraan Bermotor Dalam Upaya Meningkatkan Penerimaan Pajak Daerah Di UPP PKB Jakarta Pusat Tahun 2021 - 2022 Yani, Indah Fitri; Fiatri, Lisa Arisa; Pribadi, Jiwa
Jurnal Pajak Vokasi (JUPASI) Vol. 5 No. 2: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v5i2.4097

Abstract

This study aims to analyze the effectiveness of the Motor Vehicle Tax Administrative Sanction Elimination Policy in efforts to increase local tax revenue for the period 2021-2022 and to identify challenges in the effectiveness of the Motor Vehicle Tax Administrative Sanction Elimination Policy. The research was conducted at the Central Jakarta Urban Vehicle Tax Office using a qualitataive approach, and the data were obtained through interviews with the respondents and documentation. The research findings indicate that the effectiveness of the Motor Vehicle Tax Administrative Sanction Elimination Policy has been optimally improving local tax revenue from the Motor Vehicle Tax sector. This is evident from the significant decrease in the percentage of Passive Motor Vehicle Taxpayers compared to the previous year and the increase in the percentage of actual local tax revenue realization from the Motor Vehicle Tax sector. However, there were technical challenges faced both internally and externally during the effectiveness. To address these challenges, preventive measures were taken by providing information and guidance to Motor Vehicle Taxpayers to comply with the given regulations, aiming to minimize  errors in the execution.
Pengaruh Pemeriksaan Pajak Dan Penagihan Pajak Terhadap Kepatuhan Pajak Pertambahan Nilai (PPn) Pada KPP Pratama Jakarta Pasar Rebo Pada Tahun 2022 Oktaviani, Anggie Yuni; Safitry, Martina
Jurnal Pajak Vokasi (JUPASI) Vol. 5 No. 2: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v5i2.4108

Abstract

One of the Primary Revenue Streams for the State is Value-Added Tax (VAT). However, revenue deficits often stem from taxpayer non-compliance with Tax Regulations. This study aims to explore how tax audits and collection procedures affect VAT compliance at the Jakarta Pasar Rebo Tax Office in 2022. Employing a Quantitative Approach, this study employs the Slovin formula for sample selection. Data collection involves distributing questionnaires via Google Form, sourced from the Jakarta Pasar Rebo Tax Service Office. The findings of this study indicate that (1) Tax Audits and Collections significantly Influence VAT Compliance at the Jakarta Pasar Rebo Tax Office in 2022, (2) The results of the hypothesis t-test show a significant influence. From the t-test results yielding 2.176 > t-table 2.03. Tax examination yields an Unstandardized value of 0.388 points, (3) In the t-test, the result of the F-statistic is 48.823 > f-table = 3.28, meaning that all independent variables together have an effect on the dependent variable, (4) The determination test results reveal an R ² value of 0.742, suggesting a robust simultaneous relationship among all variables, contributing to 74.2% of compliance. The remaining 25.8% variation is attributable to unexamined factors
Analisis Efektivitas Edukasi Perpajakan Bagi Generasi Gen Z Melalui Program Pajak Bertutur Untuk Meningkatkan Kesadaran Pajak Di KPP Pratama Jakarta Tamansari, Jakarta Barat Kopipah, Kopipah
Jurnal Pajak Vokasi (JUPASI) Vol. 5 No. 2: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v5i2.4121

Abstract

This research stems from the problem of low levels of tax compliance and awareness in Indonesia, especially among the Effectiveness, Tax Education, Gen Z, Tax Talk. Gen Z generation, which is a significant challenge in increasing tax compliance and awareness. This is due to the lack of socialization of tax education itself. This research aims to analyze the effectiveness of tax education. For the Gen Z Generation through the Tax Talk Program to Increase Tax Awareness at KPP Pratama Jakarta Tamansari, West Jakarta in 2023 as well as identifying the obstacles faced and efforts to overcome these obstacles. This research uses qualitative research with both primary and secondary data collection techniques. The results of the research show that the speech tax program is not yet fully effective. Indicator one shows that the achievement of  objectives is quite effective, the integration indicators are effective and the adaptation indicators are not yet fully effective. The obstacles faced are the problem of unpredictable facilities and infrastructure and limited space. Limit the number of participants. Efforts made are to bring in reserve facilities and infrastructure from the KPP which should be able to provide a more adequate place so that it can accommodate many participants..
Efektivitas Pemeriksaan Pajak Dalam Upaya Meningkatkan Penerimaan Pajak KPP Pratama Kendari Tahun 2022 Juniarti, Eni; Irawan, Bambang; Pandoyo, Pandoyo
Jurnal Pajak Vokasi (JUPASI) Vol. 5 No. 2: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v5i2.4113

Abstract

This research aims to analyze and evaluate the effectiveness of tax audits at the Kendari Pratama Tax Service Office in 2022. The theory used in this research refers to the opinion of Musaroh (2010).The research method used is descriptive qualitative by interviews, observation and documentation, measure the level of effectiveness, and then analyze the obstacles and efforts to resolve the problem. The results obtained during the research show that the tax audit at KPP Pratama Kendari 2022 is very effective with an effectiveness ratio of 104.37%. Then, the obstacles faced by tax auditors and taxpayers include limited knowledge of taxpayers regarding applicable regulations/regulations, limited taxpayer profiles, availability of audit data and raw materials, as well as the condition of the audit object. In order to minimize the various obstacles faced, these include providing outreach and education regarding tax rights and obligations to taxpayers; increasing the capacity of tax auditors; provide quality and accountable data; and increase taxpayer awareness of their tax obligations.
Mekanisme Pelaksanaan Peraturan Pemerintah Nomor 23 Tahun 2018 Terhadap CV Djanti Medika di Bekasi Pada Tahun 2021 NingTyas, Indriani Rahayu; Utami, Noviandari Sari; Agustina, Dwi
Jurnal Pajak Vokasi (JUPASI) Vol. 5 No. 2: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v5i2.4096

Abstract

Government regulation number 23 of 2018 which is an amendment to government regulation number 46 of 2013 focuses on research on corporate taxpayers CV Djanti Medika in Bekasi in 2021 regarding tariff changes. The purpose of this observation is to find out the implementation of government regulations CV Djanti Medika for the 2021 period starting from calculation, deposit, and reporting based on the applicable Tax Regulations.The legal basis for Government Regulation number 23 of 2018, Minister of Finance Regulation number 99/PMK.03/2018, and Article 3 paragraph (3) letter c UU KUP. The method used is a qualitative method, data collection techniques by observation and interviews with employees of the tax consultant CV Djanti Medika. The results of observations that occurred at CV Djanti Medika in 2021 were that there was an administrative fine of 2% due to delays in reporting every month. The results obtained in the implementation of government regulation No. 23 of 2018 are not fully in accordance with the applicable laws and regulations.
Pengaruh Tax Planning Dan Beban Pajak Tangguhan Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017-2021) Gurning, Dewi Lasmaria; Oktavianna, Rakhmawati
Jurnal Pajak Vokasi (JUPASI) Vol. 5 No. 2: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v5i2.3109

Abstract

This study aims to empirically test and prove the effect of Tax Planning and Deferred Tax Expenses on Company Value. 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 with purposive sampling in sampling. The population in this study is the annual financial reports from 2017 to 2021, namely 65 are the sample in this study. Statistical testing uses Eviews 9. The results of this study show that tax planning and deferred tax expenses on company value in food and beverage sub-sector manufacturing companies listed on the Indonesian stock exchange for the 2017-2021 period simultaneously or jointly have an effect on company value. Partial Research Tax Planning Has no effect and is on firm value and Deferred Tax Expenses have a positive and significant effect on firm value.

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