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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 6 Documents
 1 
Search results for , issue "Vol. 6 No. 1: September 2024" : 6 Documents clear
Efektivitas Pemungutan Pajak Hotel Dalam Meningkatkan Penerimaan Pajak Daerah di Kota Bekasi Tahun Anggaran 2018-2023 Wahyudin, Dian; Kalalo, Elisabeth
Jurnal Pajak Vokasi (JUPASI) Vol. 6 No. 1: September 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v6i1.4352

Abstract

Hotel tax is a type of tax that has potential in Bekasi City and the contribution to hotel tax revenue can encourage economic growth in Bekasi City. Apart from being a residential area, Bekasi City has also developed into a city of trade, services and industry. This development is in line with the increasing tax potential of the hotel type.This research aims to find out how effective hotel tax collection is in increasing local tax revenue in Bekasi City. This research uses descriptive qualitative methods with data collection techniques through interviews, observation and documentation. The analysis of this research was carried out by considering the Resource Approach, Process Approach and Goals Approach based on the effectiveness theory put forward by (Lubis & Husain, 2009). The results of the research show that hotel tax collection in increasing regional tax revenues in Bekasi City has not been effective. This can be seen from the many obstacles in collecting hotel tax in Bekasi City. Judging from the source approach, the competency of human resources is not evenly distributed and the use of information technology is not yet optimal. Judging from the process approach, there are four indicators, namely tax potential, taxpayer compliance, hotel tax collection system and monitoring and evaluation. An obstacle related to potential hotel taxes is the unavailability of current data containing information about hotel conditions. Another obstacle is the low level of taxpayer compliance and the inadequate use of information technology systems in the hotel tax collection process as well as the monitoring and evaluation process. Furthermore, looking at the target approach, it proves that the realization of hotel tax revenue from 2018 to 2023 has never reached 100% except in 2021, where the hotel tax revenue target was reduced due to the prolonged impact of COVID-19
Pengaruh Pengetahuan Perpajakan Tarif Pajak dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak UMKM Wilayah Cikarang pada E-Commers di Shopee Simanjuntak, Frangki Lasro Porman; Hartono, Hartono
Jurnal Pajak Vokasi (JUPASI) Vol. 6 No. 1: September 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v6i1.4348

Abstract

The aim of this research is to analyze and evaluate the magnitude of the influence of tax knowledge (X1), tax rates (X2), and taxpayer awareness (X3) on Cikarang MSME taxpayer compliance in emmers on Shopee. The data used in this research is primary data obtained through distributing questionnaires to 100 respondents using the Slovin formula. The respondents are MSME taxpayers in the Cikarang area. The research approach used is a quantitative descriptive research approach. The sampling technique method is non-probability sampling and saturated sampling technique or census. Meanwhile, the data analysis used in this research includes: data quality test, classical assumption test, multiple linear regression analysis and hypothesis testing with the help of the IBM SPSS application, showing that the variables of tax knowledge, tax rates and taxpayer awareness have a positive and significant effect, both in terms of partial or simultaneous, on taxpayer compliance. The tax compliance variable has a partial effect of 38.7% on MSME taxpayer compliance, the tax rate variable has a partial effect of 37.0% on MSME taxpayer compliance and the taxpayer awareness variable has a simultaneous effect of 42.7%. Based on the coefficient of determination, it is known that together tax knowledge, tax rates and taxpayer awareness have an influence on the dependent variable (MSME taxpayer compliance) by 63.5%, while the remaining 36.5% is influenced by other factors outside the research model. The implication of this research's conclusion is that the tax authorities or directorate general of taxes must increase tax knowledge, tax rates and taxpayer awareness to increase MSME taxpayer compliance.
Evaluasi Kepatuhan Wajib Pajak PPh Orang Pribadi di Kota Sorong Tahun 2020-2023 Sukarmo, Trisno; Nurmantu, Safri
Jurnal Pajak Vokasi (JUPASI) Vol. 6 No. 1: September 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v6i1.4353

Abstract

Penelitian ini bertujuan untuk mengevaluasi kepatuhan wajib pajak PPh orang pribadi di Kota Sorong selama periode 2020-2023. Dengan mengevaluasi kepatuhan ini, diharapkan dapat diidentifikasi berbagai kendala yang dihadapi serta upaya yang telah dilakukan untuk meningkatkan kepatuhan tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Teknik pengumpulan data yang digunakan meliputi kuisioner dan dokumentasi. Peneliti juga melakukan wawancara dan observasi untuk mendapatkan data yang lebih mendalam. Teori yang digunakan dalam penelitian ini mengacu pada pendapat Kirchler (2006) mengenai kepatuhan pajak. Selanjutnya, hasil dari teknik pengumpulan data tersebut dianalisis untuk mengidentifikasi kendala yang ada serta upaya penyelesaiannya. Hasil penelitian menunjukkan bahwa kepatuhan wajib pajak PPh orang pribadi di KPP Sorong selama tahun 2020-2023 mengalami beberapa kendala. Kendala tersebut antara lain keterbatasan pengetahuan wajib pajak terhadap peraturan perpajakan yang berlaku, keterbatasan profil wajib pajak, ketersediaan data dan bahan baku pemeriksaan yang memadai, serta kondisi objek pemeriksaan yang tidak selalu optimal. Untuk mengatasi kendala-kendala tersebut, beberapa upaya telah dilakukan, antara lain dengan memberikan sosialisasi dan edukasi terkait hak dan kewajiban perpajakan kepada wajib pajak, meningkatkan kapasitas pemeriksa pajak, menyediakan data yang berkualitas dan dapat dipertanggungjawabkan, serta meningkatkan kesadaran wajib pajak atas kewajiban perpajakan mereka. Upaya-upaya ini diharapkan dapat meningkatkan kepatuhan wajib pajak di masa mendatang dan mendukung optimalisasi penerimaan pajak negara
Analisis Implementasi Kebijakan Pembebasan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan Berdasarkan Peraturan Gubernur DKI Jakarta Nomor 21 Tahun 2021 di Unit Pelayanan Pemungutan Pajak Daerah Wilayah Setiabudi Putra, Rudy Sahata; Irawan, Bambang
Jurnal Pajak Vokasi (JUPASI) Vol. 6 No. 1: September 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v6i1.4349

Abstract

Pembebasan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan merupakan bentuk penghargaan atas jasa-jasa perjuangan dan pengabdian yang telah diberikan kepada bangsa dan negara kepada Guru dan Tenaga Kependidikan, Dosen dan Tenaga Kependidikan Perguruan Tinggi, para veteran Republik Indonesia, penerima gelar pahlawan nasional, penerima tanda kehormatan, mantan Presiden dan Mantan Wakil Presiden, Mantan Gubernur dan mantan Wakil Gubernur, Purnawirawan TNI/ Kepolisian Republik Indonesia dan Pensiunan Pegawai Negeri Sipil, yang diatur pada Peraturan Gubernur No. 21 tahun 2021. Tujuan penelitian untuk mendeskripsikan bagaimana implementasi kebijakan pembebasan PBB-P2, hambatan dan upaya dalam implementasi kebijakan. Penelitian ini menggunakan metode penelitian kualitatif dengan tujuan menganalisis dan mendeskripsikan implementasi berdasarkan teori Van Meter dan Van Horn. Hasil dari penelitian yaitu sosialisasi dilakukan secara tatap muka, media online dan media cetak dengan kebijakan yang tepat sasaran. SDM di UPPPD Wilayah Setiabudi masih sangat minim secara kuantitas jika kualitas sudah sangat baik, serta terdapat beberapa Standart Operating Procedur (SOP) dalam melaksanakan pembebasan PBB-P2. Kendala yang ada adalah pada komunikasi terdapat hambatan yang dialami oleh UPPPD Wilayah Setiabudi yaitu kurangnya sosialisasi ke Wajib Pajak sehingga masih banyak Wajib Pajak yang belum mendapatkan pembebasan PBB-P2 padahal Wajib Pajak tersebut sudah memenuhi persyaratan. Upaya dalam mengatasi kendala tersebut mekanisme kebijakan pembebasan PBB-P2 yang dilakukan oleh seluruh jajaran UPPPD Wilayah Setiabudi sesuai dengan SOP (Standar Operating Procedure) yang ada.
Pengaruh Sosialisasi Perpajakan, Insentif Pajak, dan Digitalisasi Layanan terhadap Tingkat Kepatuhan Wajib Pajak Bumi dan Bangunan Perdesaan Perkotaan pada Unit Pelayanan Pemungutan Pajak Daerah Kecamatan Jagakarsa Widyarini, Estie; As'ad, Muhammad
Jurnal Pajak Vokasi (JUPASI) Vol. 6 No. 1: September 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v6i1.4350

Abstract

The purpose of this research is to identify the influence of tax socialization, tax incentive, and tax digitalization on rural and urban land and building taxpayer compliance level at The Regional Tax Collection Service Unit, Jagakarsa subdistrict. This research is a descriptive statistical research with quantitative approach. Population in this research is the rural and urban land and building taxpayers at The Regional Tax Collection Service Unit, Jagakarsa subdistrict. 100 respondents as sample is taken by using simple random sampling method by Slovin. Data is collected by using questionnaire and processed by using SPSS statistics 26. The result shows that tax socialization has influence on taxpayer compliance as big as 62.6%, tax incentive has influence on taxpayer compliance as big as 52%, and tax digitalization has influence on taxpayer compliance as big as 53.2%, making socialization, tax incentive, and tax digitalization have significant influence on rural and urban land and building taxpayer compliance at The Regional Tax Collection Unit, Jagakarsa subdistrict. Tax socialization, tax incentive, and tax digitalization, simultaneously, influence taxpayers as big as of 72.6% where 27.4% is influenced by other variables which are not included in this research
Peran Penilai Pbb-P2 Dalam Meningkatkan Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Unit Pelayanan Pemungutan Pajak Daerah Wilayah Menteng Jakarta Pusat Akbar, Renditya; Kertabudi, Indira Santi; Rohmah, Lailatur
Jurnal Pajak Vokasi (JUPASI) Vol. 6 No. 1: September 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v6i1.4351

Abstract

PBB-P2 plays a crucial role in maintaining the financial sustainability of local governments and ensuring adequate revenue sources to meet community needs. PBB-P2 assessors play a vital role in the assessment process and in the collection of PBB-P2. This study aims to analyze and evaluate the role of PBB-P2 assessors, analyze and evaluate the obstacles faced by assessors, and analyze and evaluate efforts to overcome the inhibiting factors in increasing revenue in the UPPPD Menteng area of Central Jakarta. This research uses a qualitative approach with a descriptive method. The data collection techniques used are interviews with 10 informants, direct observation, and written documents.The research results show that the role of PBB-P2 assessors in increasing PBB-P2 revenue in UPPPD Menteng, Central Jakarta, is quite good and meets the criteria for their role, although some obstacles remain. These obstacles include incomplete and inaccurate property data, insufficient number of assessors, limited quality of assessors due to a lack of advanced education and training programs, limited optimal individual assessments, and lack of cooperation from related agencies. Efforts that can be made by PBB-P2 assessors to overcome these obstacles include conducting socialization and increasing communication with taxpayers, proposing an increase in the number of PBB-P2 assessors, proposing quality improvement through advanced education and training programs, proposing the formation of assessment teams, and enhancing cooperation with related agencies.

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