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
 5   6   7   8   9 
Analisis Implementasi Kebijakan Insentif Pajak Umkm Dalam Rangka Meningkatkan Kepatuhan Wajib Pajak UMKM Di Wilayah Kelurahan Margasari Kota Tangerang Endah Budiastuti; Martina Safitri
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.v5i1.3080

Abstract

The spread of corona virus cases has a big impact on the economy, especially for the lower middle class and MSMEs. And to restore the MSME economy in Indonesia, the Indonesian government took the initiative to help MSMEs carry out their obligations in tax payments and reporting, while still growing the level of compliance, awareness and obedience of MSME taxpayers. Therefore, PP No. 23 year 2018 was formed to provide instruction regarding MSME tax payment and then a policy regarding the tax incentives was issued which was contained in PMK No. 23 year 2020 which was been changed to PMK No. 44 year 2020. However, a new regulation was issued in the HPP Law regarding providing tax incentives and Final Income Tax. The purpose of providing tax incentives is to increase the compliance of taxpayer in carrying out their obligations. So, the purpose of this research is to find out the implementation of the MSME tax incentive policy provided by the government during the COVID-19 pandemic as well as the obstacles encountered and the efforts made in dealing with the obstacles that occurred. And the used method is descriptive qualitative method, namely analyzing the implementation of MSME tax incentive policy and the results of interviews from the informants. The used data is data from KPP Pratama of West Tangerang and MSMEs in Margasari Sub-District. The results of this study are the implementation of this tax incentive policy has been going well, this is because the KPP Pratama of West Tangerang really maintains the communication with taxpayers and carries out their duties in accordance with what has been determined. However, in the process of the tax incentive policy implementation, there are still obstacles such as the lack of knowledge of taxpayers, the use of technology that is not understood by taxpayers and the level of awareness of taxpayers is low. And the efforts are being made, such as conducting the socialization to taxpayers, providing the notification of due dates.
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.
Pengaruh Pengawasan, Kualitas Pelayanan, Penerapan Sistem E- Bupot Unifikasi Terhadap Kepatuhan Wajib Pajak Pada KPP Wajib Pajak Besar Dua Phoenna, Cut Lean Susanti; Hendrarso, Panji
Jurnal Pajak Vokasi (JUPASI) Vol. 6 No. 2: Maret 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v6i2.4678

Abstract

This study aims to analyze and evaluate the impact of Supervision (X1), Service Quality (X2), and the Implementation of the Unified E-Bupot System (X3) on Taxpayer Compliance at the KPP Wajib Pajak Besar Dua. The study utilized primary data collected through questionnaires distributed to 152 respondents, selected using the Isaac and Michael formula from a population of 250 taxpayers registered at Second Large Taxpayers Tax Office. A quantitative descriptive research approach was employed, utilizing non-probability sampling and accidental sampling techniques. Data analysis included data quality tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing, all conducted using IBM SPSS Statistics 26. The results indicate that supervision, service quality, and the implementation of the e-Bupot unification system have a positive and significant influence on taxpayer compliance, both individually and collectively. The supervision variable individually affects 46% of taxpayer compliance, the service quality variable affects 42%, and the e-Bupot system implementation affects 38%. The coefficient of determination shows that together, supervision, service quality, and the unified e-Bupot system contribute 62.4% to the variance in taxpayer compliance, with the remaining 37.6% influenced by other factors outside the research model. The findings imply that the Directorate General of Taxes should enhance supervision, service quality, and the implementation of the unified e-Bupot system to improve taxpayer compliance.
Analisis Evaluasi Penerapan Tarif Efektif Rata-Rata PPh Pasal 21 dalam Meningkatkan Kepatuhan Wajib Pajak Pribadi di KPP Pratama Jakarta Mampang Prapatan Zalliwaldi, Irvan; Irawan, Bambang
Jurnal Pajak Vokasi (JUPASI) Vol. 6 No. 2: Maret 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v6i2.4651

Abstract

The government has officially released new regulations which serve as guidelines for implementing income tax deductions Article 21 and/or Article 26. These guidelines are contained in Minister of Finance Regulation (PMK) Number 168 of 2023. PMK Number 168 of 2023 replaces PMK Number 252 of 2008 which as well as being a derivative of Government Regulation (PP) Number 58 of 2023. The latest calculation scheme with the Average Effective Rate (AER) is for income received as of January 1, 2024. This research is intended to evaluate the application of calculating WHT Article 21 using the Average Effective Rate (AER) in increasing individual taxpayer compliance at KPP Pratama Jakarta Mampang Prapatan, to evaluate the obstacles faced in implementing the calculation of WHT Article 21 using the Average Effective Rate (AER) and to evaluate efforts to overcome obstacles in implementing the calculation of Income Tax Article 21 using the Average Effective Rate (AER). This research uses a qualitative descriptive method by carrying out initial analysis by collecting data which is processed into simpler data. The techniques and data collection in this research are by means of interviews, observation, documentation and determining informants. The results of the research show that in the evaluation of the implementation of WHT Article 21 calculations using the Average Effective Rate (AER) in increasing individual taxpayer compliance at KPP Pratama Jakarta Mampang Prapatan, there was a 6.07% decrease in the WPOP compliance level between the period January to June 2023 and the period January to June 2024. The results of research on the obstacles faced in implementing the calculation of WHT Article 21 using the Average Effective Rate (AER) are that there is a new system as of January 1 2024, namely e-Bupot WHT 21 which needs adaptation. Meanwhile, the results of the latest research on efforts to overcome obstacles in implementing the calculation of Income Tax Article 21 using the Average Effective Rate (AER) are by carrying out massive outreach to all levels of society in various ways and through various media.
Analisis Efektivitas Pelaksanaan Pemeriksaan Pajak Terhadap Surat Pemberitahuan Tahunan (SPT) Pajak Penghasilan (PPH) Wajib Pajak Badan di KPP Pratama Padang Sidempuan Kanwil DJP Sumatera Utara II Kholiek, Akhmad Akhsan; Firzah, Muhammad
Jurnal Pajak Vokasi (JUPASI) Vol. 6 No. 2: Maret 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v6i2.4650

Abstract

Pemeriksaan terhadap wajib pajak merupakan salah satu cara untuk meningkatkan penerimaan pajak. Namun faktanya pemeriksaan pajak tiap tahunnya belum memenuhi target serta terdapat banyak koreksi-koreksi fiskal yang berasal dari pendapatan dan biaya-biaya perusahaan yang tidak sesuai dengan ketentuan perpajakan yang berlaku.tujuan penelitian ini adalah untuk menganalisis dan mengevaluasi Efektivitas Pelaksanaan Pemeriksaan Pajak Terhadap Surat Pemberitahuan Tahunan (SPT) Pajak Penghasilan (PPH) Wajib Pajak Badan Di KPP Pratama Padang Sidempuan Kanwil DJP Sumatera Utara II. Penelitian pada tesis ini menggunakan penelitian deskriptif kualitatif dengan studi penelitian lapangan menggunakan teknik observasi dan wawancara. Hasil penelitian didapati bahwa Pelaksanaan Pemeriksaan Pajak Terhadap Surat Pemberitahuan Tahunan (SPT) Pajak Penghasilan (PPH) Wajib Pajak Badan di KPP Pratama Padang Sidempuan Kanwil DJP Sumatera Utara II belum sepenuhnya efektif karena dalam pencapaian tujuan sasaran target tidak dapat tercapai dimana jumlah realisasi penerimaan pajak pemeriksaan SPT PPH mengalami penurunan dan banyaknya wajib pajak badan yang tidak melaporkan SPT selain itu adaptasi tidak berjalan dengan maksimal karena kurangnya jumlah pegawai pemeriksa pajak yang tidak sebanding dengan luasnya wilayah kerja pemeriksaan dan banyaknya target pemeriksaan pajak yang menyebabkan banyak pemeriksaan pajak SPT PPH yang belum mampu di kerjakan. Akan tetapi pemeriksaan pajak SPT PPH memiliki integritas yang baik dalam mengembangkan proses pelaksanaan pemeriksaan pajak dengan pelaksanaan yang sudah sesuai dengan kemampuan pegawai dan peraturan perpajakan. Selain itu komunikasi yang efektif, terbuka, transparan serta kegiatan sosialisasi secara langsung yang dilakukan seluruh pegawai, serta kemampuan pegawai dalam menyelesaikan masalah dan dukungan fasilitas sarana prasarana yang memadai

Page 7 of 9 | Total Record : 85

 5   6   7   8   9 

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