cover
Article Per Year (5 Year)
All
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
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 85 Documents
 4   5   6   7   8 
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.
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
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
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..
Pengaruh Kesadaran Wajib Pajak, Digitalisasi Perbankan dan Kualitas Pelayanan On-Site terhadap Kepatuhan Pembayaran Pajak Bumi dan Bangunan Tahun 2021 (Studi Kasus di Kecamatan Sawangan, Kota Depok) Ambarwati Ambarwati; Dicky Anugrah Afriyansyah
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.v5i1.3453

Abstract

The National Development Planning Agency estimates that Indonesia has a population of 267 million people and is an archipelagic nation. Due to its large population, Indonesia works hard to ensure that all citizens benefit from fair and comprehensive national developmentTherefore, to cover the required budget, the government uses state revenues as a source of funds. State revenues are all state revenues originating from tax revenues, non-tax state revenues, and grants, according to Law Number 17 of 2003 concerning state finances. The City Government of Depok has made innovations by using technological facilities to make it easier for taxpayers to obtain information regarding land and buildingtaxes and to conduct transactions regarding land and building taxes. After that, another basic factor that must be considered in influencing taxpayers to comply with tax payments is the quality of service (on-site). The population in this study is 207,435 taxpayers in Sawangan District, Depok City (KPP Sawangan, 2021). Determining the number of samples in this study using the Slovin formula resulted in as many as 417 taxpayers. The methods used for data collection are questionnaires and documentation. The data analysis technique used is multiple regression. The results of the study show that taxpayer awareness, banking digitization, and service quality affect taxpayer compliance in paying PBB in Sawangan District and Depok City in 2021, both partially and simultaneously. Thus, the city government of Depok should make efforts to increase awareness of taxpayers paying PBB by intensifying socialization, counseling, and providing knowledgeand understanding related to this awareness, improving the quality of tax services, and making it easier for taxpayers to pay the United Nations.
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.
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.
Tinjauan Kepatuhan Perpajakan PPh Tahunan Wajib Pajak Orang Pribadi Dengan Adanya Aplikasi E-Filling Di Kantor Pelayanan Pajak Pratama Jakarta Pasar Rebo Periode Tahun 2017-2020 Muhammad Ghifari; Edy Edy
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.v5i1.3079

Abstract

untuk mengetahui pengaruh tingkat Kepatuhan Perpajakan PPh Tahunan Wajib Pajak Orang Pribadi dengan adanya Aplikasi e-Filing di Kantor Pelayanan Pajak Pratama Jakarta Pasar Rebo. Dasar Hukumnya adalah UU KUP dan UU PPh serta peraturan pelaksanaan lainnya. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan pengamatan dan penggalian data dengan  pihak internal,studi pustaka serta wawancara. Hasilnya Tingkat Kepatuhan Perpajakan melalui Aplikasi e-Filing di KPP Pratama Jakarta Pasar Rebo sudah tergolong baik.
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.

Page 6 of 9 | Total Record : 85

 4   5   6   7   8 

Filter by Year

2019 2025


Reset
Filter By Issues
All Issue Vol. 7 No. 1 (2025): September 2025 Vol. 6 No. 2: Maret 2025 Vol. 6 No. 1: September 2024 Vol. 5 No. 2: Maret 2024 Vol. 5 No. 1: September 2023 Vol 5, No 1: September 2023 Vol. 4 No. 2: Maret 2023 Vol 4, No 1: September 2022 Vol 3, No 2: Maret 2022 Vol 3, No 1: September 2021 Vol 2, No 2: Maret 2021 Vol 2, No 1: September 2020 Vol 1, No 2: Maret 2020 Vol 1, No 1: September 2019 More Issue