Jurnal Pajak Vokasi (JUPASI)
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.
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<![CDATA[Analisis Efektivitas Dan Kontribusi Pajak Daerah Sebagai Sumber Pendapatan Asli Daerah (Studi Pada Bapenda Dki Jakarta Tahun 2016-2020) ]]>
<![CDATA[Lulu Lovianna]]>;
<![CDATA[Notika Rahmi]]>
<![CDATA[ Jurnal Pajak Vokasi (JUPASI) Vol 3, No 2: Maret 2022 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jupasi.v3i2.2212
<![CDATA[This study aims to determine the level of effectiveness and contribution of local taxes as a source of locally-generated revenue (PAD), the obstacles faced during implementation, and the efforts made to overcome these obstacles. Research data includes primary and secondary data which were analyzed using qualitative descriptive methods. The results of this study indicate that the level of effectiveness of local taxes as a source of PAD is the ‘effective’ category with an average value of 97.19%, and the level of contribution of local taxes as a source of PAD is classified as ‘very good’ with an average value of 85.80%. However, in the realization of this effort, obstacles were found, including the low awareness of taxpayers]]>
<![CDATA[Implementasi Sistem Administrasi Perpajakan Modern Samsat Jawa Barat Ngabret (Samsat J’Bret) Sebagai Upaya Peningkatan Pendapatan Pajak Kendaraan Bermotor Di Samsat Kota Bekasi Tahun 2018-2020 ]]>
<![CDATA[Surezna Rawi]]>;
<![CDATA[Ratih Kumala]]>
<![CDATA[ Jurnal Pajak Vokasi (JUPASI) Vol 3, No 1: September 2021 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jupasi.v3i1.1926
<![CDATA[This study aims to determine the implementation of the modern tax administration system of Samsat J'bret as an effort to increase motor vehicle tax revenue in the Bekasi City Samsat during the 2018-2020 period, the obstacles that arise and the efforts made by the Bekasi City Samsat in increasing motor vehicle tax revenues. This research is a descriptive research with a qualitative approach. The analytical method used is qualitative data analysis method. The results showed that the implementation of the modern tax administration system of Samsat J'bret as an effort to increase motor vehicle tax revenue in the Bekasi City Samsat in 2018-2020 was quite good in terms of resources, disposition and bureaucratic structure because in 2018-2020 motor vehicles tax revenue through the Samsat J'bret kept increasing. The obstacles that occur were that the public's understanding of Samsat J'bret services was still low and the facilities provided and the readiness of the system used were not yet comprehensive so that the system often went offline and experienced errors. Therefore, the Bekasi City Samsat needs to increase the campaign to the community, improve service facilities, and make system improvements so that errors no longer occur.]]>
<![CDATA[Analisis Tax Awareness Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Pratama Bekasi Barat ]]>
<![CDATA[Nunung Latofah]]>;
<![CDATA[Dwikora Harjo]]>
<![CDATA[ Jurnal Pajak Vokasi (JUPASI) Vol 2, No 1: September 2020 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jupasi.v2i1.1121
<![CDATA[The phenomenon in this study is the low awareness of taxpayers in carrying out their obligations to pay taxes due to public ignorance of the concrete form of the benefits of money they pay for taxes and the low level of trust of taxpayers which raises the perception that the taxes they pay must be misused. The purpose of this study was to determine the tax awareness in an effort to increase taxpayer compliance at the West Bekasi Tax Office for the period 2017-2019, the obstacles found in the field, and the efforts made by West Bekasi Tax Office to overcome them. This research is a descriptive study using a qualitative approach. The collected data were analyzed using qualitative data analysis methods. The research location was the West Bekasi Primary Tax Office. The results of this study indicate that the steps to increase tax awareness among taxpayers registered at the West Bekasi Primary Tax Office during the 2017-2019 period was not successful. This can be seen from the realization of the 2019 tax revenue which did not reach the target (97.05%) even though that year the tax revenue target was lowered from the previous year. Likewise, while taxpayer compliance in paying certain KJS (Deposit Type Code) increased in 2017-2019, tax revenue had still not reached the predetermined target every year]]>
<![CDATA[Analisis Penerapan Perencanaan Pajak (Tax Planning) dalam Upaya Penghematan Beban Pajak Penghasilan Badan pada PT DCM Tahun 2017 ]]>
<![CDATA[Aditya Saputra]]>
<![CDATA[ Jurnal Pajak Vokasi (JUPASI) Vol 1, No 2: Maret 2020 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jupasi.v1i2.817
<![CDATA[This research aimed to discover whether tax planning implementation carried out at PT DCM could save corporate income tax expense. Qualitative method used as writing method which is method that collect, compile obtained data for subsequently interpreted and analyzed to provide complete information for problems solver. This research result is expected to provide information and suggestion for PT DCM that company could conduct tax planning as tax payment efficiency effort to gain maximum profit, but remain within tax regulation. Summary of this research revealed that tax planning implementation carried out by PT DCM could efficient payable tax expense. And company could save amounted to Rp.387.265.500,- from previous total payable taxThis research aimed to discover whether tax planning implementation carried out at PT DCM could save corporate income tax expense. Qualitative method used as writing method which is method that collect, compile obtained data for subsequently interpreted and analyzed to provide complete information for problems solver. This research result is expected to provide information and suggestion for PT DCM that company could conduct tax planning as tax payment efficiency effort to gain maximum profit, but remain within tax regulation. Summary of this research revealed that tax planning implementation carried out by PT DCM could efficient payable tax expense. And company could save amounted to Rp.387.265.500,- from previous total payable tax. ]]>
<![CDATA[PERANAN KEGIATAN RELAWAN PAJAK DALAM MENDUKUNG PELAKSANAAN STIMULUS FISKAL PEMERINTAH TAHUN 2020 ]]>
<![CDATA[Dwikora Harjo]]>;
<![CDATA[Aprilia Alfani]]>;
<![CDATA[Wahidin Septa Zahran]]>;
<![CDATA[Iwan Irwansyah]]>
<![CDATA[ Jurnal Pajak Vokasi (JUPASI) Vol 3, No 2: Maret 2022 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jupasi.v3i2.1693
<![CDATA[This research is a combination of field and literature research, namely analyzing the perceptions of individual taxpayers in reporting the Annual Tax Return on the assistance of tax volunteers. In analyzing using the theory of usefulness and convenience based on literature in the form of books, journals by combining the data obtained from the answers of individual taxpayers. The research objective was to determine the perception of individual taxpayers on the satisfaction of assistance carried out by tax volunteers at the tax volunteer placement location. There are 5 (five) locations for the placement of Tax Volunteers, namely West Bekasi Tax Office, Pondok Gede Tax Office, North Bekasi Tax Office, South Bekasi Tax Office, and STIAMI Institute Tax Center. This research use desciptive qualitative approach. The sampling technique used in this study was purposive sampling with interview techniques in collecting research data. The population in this study are taxpayers who carry out the obligation to report their annual tax return through e-Filing. Meanwhile, the sample in this study were taxpayers whose annual SPT reporting activities were accompanied by tax volunteers in these 5 (five) placements. The results of this study indicate that taxpayer assistance activities by tax volunteers in helping to fill individual annual tax returns are very effective. This can be seen from the satisfaction of taxpayers after receiving assistance by tax volunteers. Taxpayers are satisfied with the assistance of tax volunteers because the annual SPT reporting process is easier, faster and tax volunteers are able to guide taxpayers in filling out their SPT]]>
<![CDATA[Pelaksanaan Kebijakan Penurunan Tarif Pajak Final UMKM di Kantor Pelayanan Pajak Pratama Jakarta Penjaringan ]]>
<![CDATA[Andrianto Setyoadi]]>
<![CDATA[ Jurnal Pajak Vokasi (JUPASI) Vol 2, No 2: Maret 2021 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jupasi.v2i2.1429
<![CDATA[This study aims to analyze the implementation of the policy to reduce the MSME’s final tax rate at the Jakarta Penjaringan Tax Office. This research is a qualitative research with data collection techniques through interviews, observation and using written documents. The results showed that the implementation of the policy has several weaknesses, namely the database so that the application of sanctions has not been fully implemented. In addition, the awareness of MSME actors about taxation is still very low. Socialization is not effective because it is only in writing so that it has not been able to improve the skills of MSME players in carrying out tax obligations.]]>
<![CDATA[Analisis Strategi Peningkatan Penerimaan Pajak Hiburan Pada Badan Pendapatan Daerah Dki Jakarta Tahun 2019 ]]>
<![CDATA[Aldi Saputra]]>;
<![CDATA[Novianita Rulandari]]>
<![CDATA[ Jurnal Pajak Vokasi (JUPASI) Vol 2, No 1: September 2020 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jupasi.v2i1.1106
<![CDATA[The phenomenon of this research is that entertainment tax revenue in DKI Jakarta has not been maximized. this is because there is still a lack of awareness of taxpayers and entertainment tax collection that has not been running optimally. This study aims to determine the analysis of strategies for increasing entertainment tax revenue in DKI Jakarta. This research method uses descriptive qualitative methods, with data collection techniques through observation, documentation and interviews. Data sources consist of primary data and secondary data. The results of this study indicate: (1) the strategy for entertainment tax revenue can be increased due to cooperation with other agencies and extensification of entertainment tax objects, as well as monitoring and collection. (2) the obstacle is the lack of awareness of taxpayers and resources, and (3) the efforts that have been made, namely by increasing the quality and quantity of resources both within the organization and the taxpayer itself.]]>
<![CDATA[ANALISIS EFEKTIVITAS PENETAPAN JALUR TERKAIT DENGAN DWELLING TIME DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE A TANJUNG PRIOK ]]>
<![CDATA[Sunarmin Sunarmin]]>;
<![CDATA[Noviandari Sari Utami]]>;
<![CDATA[Wiwin Eka Yulianita]]>
<![CDATA[ Jurnal Pajak Vokasi (JUPASI) Vol 1, No 1: September 2019 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jupasi.v1i1.506
<![CDATA[Path determination is one of the customs procedures regulated in Law No. 17 of 2006 on customs. Considering the Directorate General of Customs and Excise, especially Tanjung Priok Customs and Excise KPU is faced with two functions, namely service and supervision, the strategic step taken to answer the problems of both functions is by determining the path. This study aims to discuss the determination of paths associated with dwelling time. The main problem in this research is the extent of the effectiveness of the application of the determination of the path and its relation to the dwelling time which is the loading and unloading time of the container carried from the vessel to the container out of the port. This research is a qualitative descriptive research with data collection techniques in the form of interviews and data secondary. From the results of interviews and data processed by the authors then concluded that with the establishment of a system of determining the path at the Tanjung Priok Customs and Excise KPU has been quite effective in reducing the dwelling time in the port of Tanjung Priok.]]>
<![CDATA[Analisis Dampak Efektivitas Kebijakan Transfer Pricing Dalam Menangkal Penghindaran Pajak Pada KPP Madya Jakarta Pusat Tahun 2018-2019 ]]>
<![CDATA[Indriani Rahayuning Tyas]]>
<![CDATA[ Jurnal Pajak Vokasi (JUPASI) Vol 3, No 1: September 2021 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jupasi.v3i1.1927
<![CDATA[Penelitian ini dilakukan untuk menganalisis efektivitas Kebijakan Transfer Pricing Dalam Menangkal Penghindaran Pajak Pada KPP Madya Jakarta Pusat Tahun 2018-2019. berdasarkan laporan data SPT Tahunan Wajib Pajak tahun 2018-2019. Dengan pendekatan analisis data kualitatif peneliti melakukan pengumpulan data melalui wawancara sebagai data primernya dan dokumen-dokumen yang berkaitan dengan tema sebagai data sekundernya. Hasil dari penelitian ini didapat bahwa: 1. Implementasi kebijakan yang dilakukan telah berhasi memberikan kemudahan pemeriksaan pajak, peningkatan kepatuhan wajib pajak, dan penerimaan pajak yang realisasi pencapaiannya menjadi meningkat. 2. Entitas penghambat dalam implementasi kebijakan muncul dari respon lembaga pihak ketiga dalam pencarian data atau pertukaran data untuk memberikan informasi data 3. Entitas pendorong dalam implementasi kebijakan ini adalah kesadaran wajib pajak, ketegasan Direktorat Jenderal Pajak dalam menjalankan kebijakan yaitu berupa ancaman hukuman, serta komunikasi yang baik dengan instansi terkait.]]>
<![CDATA[Pengaruh Pengampunan Pajak dan Kemudahan Administrasi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Jakarta Penjaringan ]]>
<![CDATA[M. Anjar Nurul Hayat]]>
<![CDATA[ Jurnal Pajak Vokasi (JUPASI) Vol 2, No 2: Maret 2021 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jupasi.v2i2.1433
<![CDATA[Tax amnesty is a government policy program that provides an opportunity for taxpayers to pay their tax arrears without administrative sanctions in order to improve taxpayer compliance and state revenue. Given the importance of tax forgiveness programs in the implementation of government policies, especially in the implementation of self assessment system, it is interesting to examine how the implementation of tax capability is done by the Directorate General of Taxes in this case in the Tax Office Pratama Jakarta Penjaringan. In the preparation of this study, the authors use a quantitative approach, namely research that emphasizes the analysis on numerical data or numbers obtained by statistical methods and conducted on inferential research or in the framework of hypothesis testing so obtained the significance of the relationship between variables studied. The purpose of this study is to determine the implementation of tax pardons conducted by KPP Pratama Jakarta Penjaringan, ease of tax administration and changes in taxpayer compliance increase. The conclusion of research, that the implementation of tax amnesty and the ease of tax administration conducted by KPP Penjaringan in the period 2015-2017 have a strong influence on taxpayer compliance. The coefficient of determination (adjusted R2) shows the variable of Tax Amnesty (X1) and Ease of Tax Administration (X2) can explain or explain Personal Taxpayer Compliance KPP Pratama Jakarta Penjaringan (Y) of 28%. KPP is advised to improve tax administration system, service to Taxpayer, tax law enforcement and tax rate and intensive socialization to taxpayer about good tax administration knowledge.]]>
