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Rini Rahmawati
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Jl. Brigjen H. Hasan Basry Kotak Pos 219 Program Studi Diploma III Fakultas Ekonomi Dan Bisnis Universitas Lambung Mangkurat Banjarmasin, Kalsel
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JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Published by Universitas Lambung Mangkurat
ISSN : 29630029     EISSN : 29630029     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education Other
JRUP: Jurnal Referensi dan Review Pajak adalah Jurnal Tugas Akhir Mahasiswa yang diterbitkan oleh Program Studi Diploma Tiga Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat . Jurnal Referensi dan Review Pajak diterbitkan oleh Program Studi Program Studi Diploma Tiga Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat yang terbit dua kali dalam setahun pada bulan April dan Oktober. Jurnal Referensi dan Review Pajak memuat artikel-artikel dari kajian/penelitian dan kajian di bidang Akuntansi Perpajakan yang ditulis oleh para penulis dan peneliti dari seluruh Indonesia.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 60 Documents
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The Effect of Preliminary Return of Excess Value Added Tax on Value Added Tax Revenue of KPP Pratama Boyolali (Case Study of KPP Pratama Boyolali) Ul'Ulya Zuhrufi Fajri; Dul Muid
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 6 No. 1 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v6i1.99

Abstract

This study aims to determine the suitability of the process flow of filing a preliminary tax return at KPP Pratama Boyolali under current regulations, and to provide evidence of the effect of preliminary tax returns on the annual tax revenue of KPP Pratama Boyolali. This research is a mixed method research. The data collected are data derived from interviews and document studies. This research uses analysis techniques in the form of interactive models and simple regression analysis using SPSS statistical tools. The results showed that the preliminary refunding process of Value Added Tax in KPP Pratama Boyolali was according to the existing regulations, and the variable preliminary refunding of Value Added Tax had no significant effect on Value Added Tax revenue.
ANALISIS PENERAPAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PERUM BULOG KANTOR WILAYAH KALIMANTAN SELATAN: STUDI ATAS PROSES PERHITUNGAN, PEMBAYARAN, DAN PELAPORAN Khumaira Maulidya Az Zahra; Alfian Misran; Yuliastina, Mellani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 6 No. 1 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v6i1.102

Abstract

Value Added Ta (VAT) is a key component of national revenue and plays an essential role in ensuring fiscal stability, including within the business activities of State-Owned Enterprises such as Perum BULOG. This study aims to examine the implementation of VAT at the South Kalimantan Regional Office of Perum BULOG, focusing specifically on the processes of calculation, payment, and reporting. The research adopts a quantitative descriptive approach, utilizing primary data gathered through interviews and direct observations, as well as secondary data derived from the company’s internal tax documents The results indicate that VAT calculations comply with Law Number 42 of 2009 and Law Number 7 of 2021 on Production Costs (HPP). However, from October to December 2024, the company experienced a tax underpayment of Rp2,394,169,961 due to an imbalance between output and input VAT. The main obstacles identified included limited authority of the regional office, delays in supporting documents, and staff's lack of technical understanding of the digital tax system. The conclusion of this study is that despite shortcomings in tax administration practices, the South Kalimantan Regional Office of the State Logistics Agency (BULOG) has fulfilled its tax obligations effectively and adjusted any underpayments in accordance with applicable regulations. Efforts to improve coordination and human resource competency have been made to address these obstacles.
PERHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 ATAS GAJI PEGAWAI TETAP PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG BANJARMASIN mursyidah; Saipudin; Norlena
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 6 No. 1 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v6i1.103

Abstract

Implementation of Article 21 Income Tax on permanent employees’ salaries at KPKNL Banjarmasin, focusing on the use of the Average Effective Rate introduced in 2024. The research employed a qualitative and quantitative descriptive approach by reviewing payroll data, tax documentation, and interviews with relevant personnel. Findings reveal that TER simplifies monthly tax calculations, although a year-end adjustment using progressive rates may result in differences. Furthermore, the comparison between the office’s automated system and manual TER calculations showed slight discrepancies. Tax remittance is carried out via the SPM-LS mechanism, while reporting is submitted through the e-Bupot Government platform. Overall, tax compliance at KPKNL Banjarmasin aligns with current regulations, with minor technical aspects that could be further improved.
PENERAPAN PAJAK PENGHASILAN (PPH) PASAL 21 DENGAN TARIF EFEKTIF RATA-RATA (TER) PEGAWAI NEGERI SIPIL PADA DINAS PENDIDIKAN KOTA BANJARMASIN Syadella Nur Aqilla; Melinda Wijaya; Hamdani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 6 No. 1 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v6i1.104

Abstract

This study aims to determine how the calculation and deduction scheme for Income Tax Article 21 (PPh 21) uses the average effective rate calculated and deducted by the agency, and whether it complies with the new tax regulations. This research is expected to contribute to increasing insight and knowledge, and serve as a reference source for further research on taxation in local government agencies. The findings of this study indicate that the method before TER uses a more complex progressive calculation, the method after using TER for income tax calculations for ASN, and the TER standard bring significant benefits in the form of administrative simplification, time savings, reduced calculation risks, and legal certainty. Therefore, better socialization is needed to expand the application of TER, improve treasurer competency, utilize and implement systems, conduct periodic evaluations, and coordinate with local Tax Offices (KPP). Income Tax (PPh), Average Effective Rate (TER), Civil Servants, Banjarmasin City Education Office.
ANALISIS PENERIMAAN PAJAK RESTORAN DAN KONTRIBUSINYA DALAM MENINGKATKAN PAJAK DAERAH DI KABUPATEN BARITO UTARA KALIMANTAN TENGAH TAHUN 2021-2024 Destavania Liyudza Harimah; Achmad Suhaili; Sarwani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 6 No. 1 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v6i1.105

Abstract

The purpose of this study is to evaluate the effectiveness and contribution of restaurant taxes to Local Own-Source Revenue (PAD) in North Barito Regency, Central Kalimantan, for the period 2021–2024. Data were collected through interviews and documentation using a quantitative descriptive approach, and contribution and effectiveness formulas were used for analysis. The results of the investigation indicate that restaurant tax collection is quite successful, contributing between 5.26% and 12.20% to PAD and having an average effectiveness rate of above 120%. This study contributes theoretically to strengthening the role of local taxes in fiscal decentralization and serves as a reference for policy on tax management in the service sector.
ANALISA PENERIMAAN PAJAK RESTORAN DI KANTOR BAPENDA KOTAWARINGIN TIMUR Felin Tri Rahayu; Wahyudin Nor; Isnawati
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 6 No. 1 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v6i1.106

Abstract

ABSTRACT This research has the specific objective of understanding restaurant tax revenue in East Kotawaringin Regency during the Covid-19 pandemic and the concrete efforts implemented by Bapenda (Regional Revenue Agency), the Regional Revenue Agency, to maximize regional revenue targeting this sector. The COVID-19 pandemic, which was confirmed in early 2020, has had a number of significant impacts, particularly on the economy, including the restaurant sector, which is a major source of regional tax revenue. This study employed descriptive methods, with data collection techniques including observation, interviews, and documentation studies. The research findings confirm that restaurant tax revenue declined during the pandemic, but began to increase significantly in 2022 and 2023 in line with the recovery of economic activity and support from the government's National Economic Recovery (PEN) program. Bapenda East Kotawaringin has also taken strategic steps to support local economic recovery, particularly in the restaurant sector. In conclusion, collaboration between central government policies and regional implementation can encourage post-pandemic tax revenue recovery.
PENGARUH INVENTORY INTENSITY, INTENSITAS ASET TETAP DAN RETURN ON EQUITY (ROE) TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2021-2023 Andini; Indra Saputra; Rara Gustiana
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 6 No. 1 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v6i1.108

Abstract

Pengaruh Inventory Intensity, Intensitas Aset Tetap dan Return On Equity (ROE) Terhadap Tax avoindace pada Perusahaan Manufaktur Sub Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2023, Pembimbing I Indra Saputra dan Pembimbing II Rara Gustiana. Objek penelitian adalah Perusahaan Manufaktur Sub Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2023. Teknik pengambilan sampel penelitian menggunakan metode purposive sampling menghasilkan 26 perusahaan dengan total 78 data penelitian. Penelitian ini menggunakan alat uji statistik software SPSS versi 26. Hasil penelitian membuktikan bahwa Inventory Intensity dan Intensitas Aset Tetap tidak berpengaruh terhadap tax avoidance dengan signifikansi masing-masing 0,158 dan 0,662. Sementara Return On Equity (ROE) berpengaruh negatif terhadap tax avoidance dengan signifikansi 0,000. Secara simultan berpengaruh terhadap tax avoidance dengan signifikansi 0,000 serta mempunyai kontribusi sebesar 38,3% terhadap tax avoidance, sedangkan sisanya 61,7% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. Kesimpulan penelitian ini menyatakan bahwa Inventory Intensity dan Intensitas Aset Tetap tidak berpengaruh terhadap tax avoidance. Adapun Return On Equity (ROE) secara parsial berpengaruh negatif dan signifikan terhadap tax avoidance. Secara simultan memiliki pengaruh terhadap tax avoidance. Saran dari hasil penelitian bagi peneliti selanjutnya dapat menambahkan variabel independen lain seperti sales growth dan economic value added yang dapat mempengaruhi tax avoidance dan memperluas jumlah sampel.
TATA CARA PENERBITAN FAKTUR PAJAK PENGGANTI DAN PEMBATALAN FAKTUR PAJAK (STUDI PADA FIRMA HLP CONSULTANT BANJARMASIN) Nathania, Gracella; Sustinah Limarjani; Fatimah
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 2 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v3i2.45

Abstract

The aim of this research is to analyze the effectiveness and contribution of the swallow's nest tax to local taxes in Tanah Bumbu district in 2019-2022. The method used in this research is quantitative descriptive. Data collection was carried out through interviews, documentation and observation. The research results show that tax efficiency in Tanah Bumbu Regency from 2019-2022 is quite good, but still not effective. This is due to ignorance of taxpayers, the influence of the price of swallow's nests on the market, tax avoidance and delays, as well as inadequate business permits and databases
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK SARANG BURUNG WALET TERHADAP PAJAK DAERAH KABUPATEN TANAH BUMBU Widiawati, Lutfy Eka; Isnawati; Sarwani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 2 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v3i2.46

Abstract

The aim of this research is to analyze the effectiveness and contribution of the swallow's nest tax to local taxes in Tanah Bumbu district in 2019-2022. The method used in this research is quantitative descriptive. Data collection was carried out through interviews, documentation and observation. The research results show that tax efficiency in Tanah Bumbu Regency from 2019-2022 is quite good, but still not effective. This is due to ignorance of taxpayers, the influence of the price of swallow's nests on the market, tax avoidance and delays, as well as inadequate business permits and databases
ANALISIS KONTRIBUSI DAN EFEKTIVITAS PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BANJARMASIN DAN KOTA BANJARBARU Lazwardi, Muhammad Firhan; Oktaviani, Ayu; Kadir
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 2 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v3i2.47

Abstract

Regional original income comes from regional taxes, restaurant tax is classified as a regional tax which plays a large role in contributing to regional original income. This research aims to analyze the effectiveness and determine the tax contribution to restaurants in the city of Banjarmasin and the city of Banjarbaru. The type of data used is quantitative data and the data analysis technique used is descriptive analysis technique

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