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Jurnal Pajak Vokasi (JUPASI)

JUPASI
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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 85 Documents

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Analisis Kepatuhan Wajib Pajak Kendaraan Bermotor dalam upaya Meningkatkan Penerimaan Pajak Daerah pada Kantor Bersama Samsat Jakarta Timur Tahun 2015-2018 Abharina Avidaniar Bintary
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 2: Maret 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

This study aims to determine the compliance of motor vehicle taxpayers and to find out the obstacles, stimulus, and strategies that are carried out in increasing local tax revenues in East Jakarta’s One Roof System (Samsat). The research method is a Qualitative approach with descriptive research type. The results of the study on Compliance in East Jakarta Samsat are fairly good, this is supported by indicators from research such as good registration because taxpayers have followed and know the procedures well, the reports carried out by East Jakarta samsat are in accordance with the specified schedule, Payment of taxpayers in Samsat is fairly good with increasing taxpayers obeying each year in 2018 the highest percentage of compliant taxpayers reaching 60% with taxpayers totaling 1,296,666 but arrears in tax payable in East Jakarta are quite high in 2017 the amount of arrears from Taxes Motorized vehicles reached Rp. 90,568,276,707, - however, the realization of motor vehicle tax revenues has reached its target each year. Obstacles to the existence of taxpayers are not compliant because Taxpayers' awareness is still lacking due to busyness causing negligence and forgetting to carry out tax obligations and online payment processes are constrained by the lack of understanding of taxpayers about E-Samsat, while other obstacles are due to Taxpayer Data which is not appropriate, taxpayers who postpone payment of tax fines are waiting for the elimination of administrative fines so that the efforts made by East Jakarta Samsat provide strict sanctions to taxpayers who do not pay motor vehicle tax, provide taxpayers in paying taxes, and carry out programs elimination of administrative fines

IMPLEMENTASI KEBIJAKAN EARMARKING TAX ATAS PEMUNGUTAN PAJAK KENDARAAN BERMOTOR DI KOTA BEKASI PROVINSI JAWA BARAT Jiwa Pribadi Agustianto; Krisna Hidajat; Ayu Fitria Andarani
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 1: September 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

The phenomenon in the research is that there are still many congestion points due to the lack of road construction, lack of infrastructure related to road maintenance, and inadequate transportation modes. This study aims to analyze the Implementation of Earmarking Tax Policy on Vehicle Tax Collection in Bekasi City West Java Province along with the constraints and efforts in implementation. The research method used a qualitative approach with descriptive specificity. The result of the research is the implementation of the Earmarking Tax Policy on the Collection of Motor Vehicle Tax in Bekasi City, West Java Province for the compliance of the implementor in the matter of levying already in accordance with the regulation, but the allocation has not been maximal yet. Functional routine implementers are not yet maximal because there are still few technical issues and separation of funding post / account in the allocation, and no further regulations regarding technical and standard operating procedure (SOP) for earmarking tax funds can not be seen and controlled. The realization of the performance and the desired impact is also not optimal because there are still many congestion points and road structures that are still not good and adequate public transportation for the entire reach of the City of Bekasi.

Implementasi Kewajiban Perpajakan Orang Pribadi Dari Penghasilan Multi Profesi Sunarmin -- Sunarmin
Jurnal Pajak Vokasi (JUPASI) Vol 3, No 2: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

One of the main objectives of making this Final Project Report is to find out whether the Implementation of Calculation, Depositing and Reporting of Annual Personal Tax Return on Income Originating from Mr. X's Multi Profession in 2019. And to achieve that goal, the writer has observed and cited documents. From the observations made by the author, it can be concluded that the Implementation of Calculation, Depositing and Reporting of Annual Annual Personal Tax Returns Income originating fromMr. X's Multi Profession in 2019 is not in accordance with the provisions ofthe Law and Regulation of the Minister of Finance. Because it is not appropriate, the authors suggest that Mr. X do the Correction 1 tax returnfor the mistakes and problems faced by Mr. X in his taxation obligations.

Pengaruh Good Governance, Reformasi Administrasi Perpajakan Dan Sanksi Administrasi Pajak Terhadap Kepatuhan Wajib Pajak Restoran Pada Wilayah Administrasi Kecamatan Cempaka Putih Jakarta Pusat Yayak Heriyanto; Nila Sari
Jurnal Pajak Vokasi (JUPASI) Vol 3, No 1: September 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

This study conducted to analys the effect of good governance, tax administration reform, and tax administration sanctions toward the compliance of restaurant taxpayers in the Cempaka Putih sub-district, Central Jakarta. This research is motivated by the cases of restaurant tax disobedience based on sub-district UPPRD database related to restaurant taxpayers, means restaurant management in Cempaka Putih sub-district, Central Jakarta. This study uses a quantitative approach in analyzing primary data with statistics analyses system of IBM SPSS Statistics 25. The total population in this researche are 394 restaurants based on UPPRD database, wich sample used in this study is 78 restaurant or 25% from total population referring to Soeharsimi Arikunto's sampling technique by random sampling approach for collecting primary data. The analysis results show that simultaneously Good Governance, Tax Administration Reform, and Tax Administration Sanctions have an effect of 54.1% toward restaurant taxtpayer compliance, while the remaining 45.9% is influenced by other variables.

Pajak E-Commerce, Pemecahan dan Solusinya Ajat Sudrajat
Jurnal Pajak Vokasi (JUPASI) Vol 2, No 1: September 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Electronic or e-trade trading (English: Electronic Commerce, also e-commerce) is a spread, purchase, sales, marketing goods and services through an electronic system such as internet or television, www, or other computer networks. Ecommerce can involve electronic fund transfers, electronic data exchange, auto inventory management systems, and automatic data collection systems. The Information Technology industry sees this e-commerce activity as the application and application of e-business (e-business) related to commercial transactions, such as: electronic fund transfer, SCM (E-Marketing), e-marketing), online marketing, online transaction processing (online transaction processing), electronic data interchange / edi), etc.E-commerce is part of e-business, where e-business coverage is wider, not just a commerce but includes also co-entrance business partners, customer service, job vacancies etc. Seeing very fast developments of the e-commerce growth in the world including in Indonesia, it is necessary an effective strategy for the tax authority in the reacting. One of the things that need to be concern is this very rapid growth should be maintained so that there is no distortion as a result of taxation policy. During this time, the tax aspect in e-commerce has been the highlight of tax authorities in the world, especially whether there should be a new tax impression on this transaction and also how to align the existing tax rules with e-commerce development.Transactions through digital media or e-commerce in Indonesia need rebuilding from the side of the legislation (Cyberlaw) so that in the future do not miss the dispute in it runs. This happens because the difficulty of tracking the transactions used through the e-commerece is either B-to-B (business to business) or B-to-C (business to consumers). For example the relationship between the supplier with the factory, how the apparatus is to oversee the existence of transactions or not between the two through the e-commerce the solution of solving the problem is the government must take steps in solving the unstable internet infrastructure issues and frequent reliable transportation, the licensing procedure of customs to dedicate to the duty procedure from dawn to the negative trade for the other value to increase the efficacy to make the rules for the epimal services that are still under the regulations of the same bank as well as the public of the transactions of online transactions, plan and conduct the introduction of certification systems, a number of large players should be able to open the way of foreign investment, including doing some major plans for foreign investors, of course with clear regulations and the government must provide ease of rules for small and medium business to gain access to investors, and giving taxes to the company in the new company.

ANALISIS PENGAWASAN PENGELUARAN BARANG PADA TOKO BEBAS BEA DALAM KOTA (DUTY FREE SHOP) DALAM UPAYA MENGAMANKAN PENERIMAAN PAJAK DI KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN A JAKARTA Pebriana Arimbhi; Edy Edy; Gandri Narandu
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 1: September 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

A Thesis discussed supervision to their expense of goods on one of the tweeps facilities the store is free the duties is under office customs jakarta, namely pt sj indonesia / lotte duty free in a bid to secure tax revenue.The purpose of he did this study is to find a monitoring system to their expense goods applied to PT SJ Indonesia / Lotte Duty Free in an effort to tax revenues and the obstacles with respect to the supervision. The research is based on the qualitative research descriptive by applying a technique the collection of data in the form of the objective of the interview and secondary data .The results of the interviews and the data on after that it is processed and analyzed in order to understand the supervision to their expense of goods which will be applied is he would do to PT SJ Indonesia / Lotte Duty Free in a bid to secure the country tax receipts. The result of this research, the author concluded that the supervision to their expense goods applied to PT SJ Indonesia / Lotte Duty Free in a bid to secure tax revenue has been running in accordance with the rules applied apply. But, its implementation happened obstacles is internal, like a coordination between supervision office, and obstacles which are external, as an opportunity used company related for committing a foul and have not the construction of a technological system and information centralized.

Analsis Strategi Peningkatan Penerimaan Pajak Restoran Kota Bekasi Tahun 2020 Di Masa Pandemi Covid-19 (Studi Kasus Pada Badan Pendapatan Daerah Kota Bekasi Di Masa Pandemi Covid-19) Adin Dahuri; Dwikora Harjo; Christy Balancia
Jurnal Pajak Vokasi (JUPASI) Vol 3, No 1: September 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

This study is conducted to analyze the strategy for increasing Bekasi City Restaurant Tax Revenue in 2020 during the Covid-19 pancemic at Revenue Agency of Bekasi City. The result of this study indicates that the strategy formulation and implementation in the Restaurant Tax revenue in its application did not rum well, especially during the Covid-19 pandemic. Indeed in 2018 t0 2019 there was an increment by 3.94% but in the following period tthere was a decrement by 7.7%. Kotten theory applied in the study that consisting of four classification strategies : organizational strategy, program strategy resources support strategy and institutional strategy. A qualitative approach with a descriptive method used in this study. Observation, documentation and interview were used as data collection. The result of this study indicates that the strategy for increasing Bekasi City Restaurant Tax revenue in 2020 did not run well. It was shown in the failure in target achievement that contributed by large number of taxpayers who did not realize of SIPDAH program due to unsufficient of socialization effors

Pengaruh Net Profit Margin dan Return On Asset Terhadap Financial Distress Perusahaan Sektor Pertambangan Batubara yang Terdaftar di Bei Periode 2014 – 2018 Imam Susanto; Indah Setyowati
Jurnal Pajak Vokasi (JUPASI) Vol 2, No 2: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

This study aims to examine the effect of Net Profit Margin, Return On Asset, on Financial Distress that are calculated using the Altman Z-score. The population in this study is the coal mining companies listed on the Indonesia Stock Exchange period 2014 – 2018. Sampling in this study uses the Purposive Random Sampling method in order to obtain a sample of 30 samples from 6 companies. This research uses a quantitive approach to the type of collaborative research. The data used in the form of company financial statement obtained from the Indonesia Stock Exchange. The data is then analyzed using multiple linier regression methods with SPSS version 26 . The results of the analysis show that partially Net Profit Margin has a negative effect and significant on the Financial Distre. This is evidenced through the t test, where t count is smaller than t table (-1,738 < 2,0518) and Return On Asset has a positive and significant effect on Financial Distress. This is evidenced through the t test, where t count is bigger than t table and is (4,633 > 2,11991). Simultaneously, Net Profit Margin, Return On Asset has a significant effect on the Financial Distress this is indicated by the significance of the F test value of 0,000 smaller than 0,05..

Analisis Pemeriksaan dalam Meningkatkan Kepatuhan Wajib Pajak Badan di Kantor Pelayanan Pajak Pratama Jakarta Tanah Abang Satu Tahun 2016-2018 Adriani Adriani; Alief Ramdan
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 2: Maret 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

The particular phenomenon faced is the implementation of the self-assessment system in Indonesia which is expected to increase public awareness and honesty as taxpayers to self-calculate the amount of tax payable and not payable. But it turns out that there are still many taxpayers who are not compliant in paying their taxes. The purpose of this study was to analyze tax audit in increasing corporate taxpayer compliance, and to analyze the driving and inhibiting entities of tax audit in increasing corporate taxpayer compliance. This study used the theory from Prof. Dr. Safri Nurmantu, M.Sc. The research approach used in this study was descriptive qualitative by conducting observations, interviews, and documentation since this study generated the conclusion in the form of describing the data in detail and the data were not in the form of numbers.The results of the study showed that the tax audit in increasing corporate taxpayer compliance at Pratama Tax Office Tanah Abang I Jakarta hadgone well, it can be seen that in the audit conducted by the Tax Office the level of taxpayer compliance had increased.The obstacles of the tax audit at Pratama Tax office Tanah Abang I Jakarta were in the form of the indications or triggers for taxation non-compliance such as invoices, financial reports or data from the regional office and the taxpayers themselves who were less cooperative.For these reasons, the researcher hopes that taxpayers can be more cooperative by participating in the audit process.The particular phenomenon faced is the implementation of the self-assessment system in Indonesia which is expected to increase public awareness and honesty as taxpayers to self-calculate the amount of tax payable and not payable. But it turns out that there are still many taxpayers who are not compliant in paying their taxes. The purpose of this study was to analyze tax audit in increasing corporate taxpayer compliance, and to analyze the driving and inhibiting entities of tax audit in increasing corporate taxpayer compliance. This study used the theory from Prof. Dr. Safri Nurmantu, M.Sc. The research approach used in this study was descriptive qualitative by conducting observations, interviews, and documentation since this study generated the conclusion in the form of describing the data in detail and the data were not in the form of numbers.The results of the study showed that the tax audit in increasing corporate taxpayer compliance at Pratama Tax Office Tanah Abang I Jakarta hadgone well, it can be seen that in the audit conducted by the Tax Office the level of taxpayer compliance had increased.The obstacles of the tax audit at Pratama Tax office Tanah Abang I Jakarta were in the form of the indications or triggers for taxation non-compliance such as invoices, financial reports or data from the regional office and the taxpayers themselves who were less cooperative.For these reasons, the researcher hopes that taxpayers can be more cooperative by participating in the audit process.

EFEKTIFITAS PROSEDUR KEPABEANAN TERKAIT DENGAN DWELLING TIME UNTUK IMPORTASI DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE C SOEKARNO HATTA TAHUN 2017 Tony Triyulianto; Pebriana Arimbhi; Emanuel Ageng Pratama Labupili
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 1: September 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

This research is intended to discuss the effectiveness of customs procedures related with dwelling time for importation in the Main Service Office of Customs and Excise Type C Soekarno Hatta in 2017. The main problem in this research is how the level of effectiveness of customs procedures and its relation with dwelling time for importation process in KPUBC Type C Soekarno Hatta. With ineffective implementation of customs procedures in the process of imported goods resulted in high dwelling time figures. With the existence of high dwelling time will certainly inhibit the smooth flow of importation process and the release of imported goods.This research is a qualitative descriptive research with data collection techniques in the form of interviews and secondary data. The results of interviews and data are then processed and analyzed to determine the effectiveness of customs procedures related to dwelling time for the importation in KPUBC Type C Soekarno Hatta in 2017.The results of this research, the authors conclude that KPUBC Type C Soekarno Hatta in 2017 seen from the aspect of the plan or program and the rules and regulations included in the category effective, whereas from the duties or functions and objectives or ideal conditions included in the category less effective. Therefore, for the future KPUBC Type C Soekarno Hatta can improve the effectiveness of customs procedures by minimizing the constraining entities that occur by using appropriate entrepreneurs. The author also advises KPUBC Type C Soekarno Hatta to provide performance guidance training to be more effective, to customs service users to learn all the rules and latest information on customs procedures and for DJBC itself is expected to take an active role in it.

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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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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