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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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MEKANISME PEMOTONGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 SECARA E-FILING ATAS PEGAWAI PADA KANTOR KEPALA DESA SIRAP KECAMATAN JUAI KABUPATEN BALANGAN Hasanah, Maulidatul; Rano Wijaya; Ikhwan Faisal
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.v3i2.48

Abstract

The purpose of this research is to find out how employees at the Sirap Village Head's Office can withhold and report Income Tax (PPh) Article 21 via e-filing. In this research, secondary data was obtained in the form of salaries paid to employees at the Sirap Village Head's Office. The type of information obtained in the written research is quantitative and qualitative information, while the sources for collecting information in this research come from the Head of Sirap Village and the Head of Financial Affairs at the Office of the Head of Sirap Village using the interview method. Apart from interviews, data collection in this research also used observation by paying attention to the notes and evidence of the Head of Financial Affairs at the Sirap Village Head's Office which was linked to Income Tax (PPh) Article 21 and linked to the commitment of the Sirap Village Head's Office to Income Tax (PPh). ) Article 21. Researchers focus on withholding and reporting Article 21 Income Tax (PPh) on employees in this research, so that this does not spread and leads to clear resu
ANALISIS PROSEDUR PENGAJUAN UPAYA HUKUM BANDING WAJIB PAJAK KE PENGADILAN PAJAK DI FIRMA HLP CONSULTANT BANJARMASIN Afritriani, Mega; Saipudin; Mellani Yuliastina
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.v3i2.49

Abstract

This research analyzes the Procedure for Submitting Taxpayer Appeals to the Tax Court at the HLP Consultant Banjarmasin Firm. So that taxpayers know that we can file an appeal if the taxpayer is overpaid in paying taxes, in order to understand the systematics of resolving tax disputes in the judicial mechanism in Indonesia, and the purpose of this research is to review and examine the causality of the Tax Court and the Supreme Court in Judicial Power.
ANALISIS EFEKTIVITAS & KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KOTA BANJARMASIN Rahmiatul, Monica; Prihatiningrum, Raden Roro Yulianti; Rusdayanti Asma
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.v3i2.50

Abstract

In connection with this research, this research was carried out to determine the extent of the effectiveness and contribution of local taxes to local original income (PAD) in Banjarmasin City. Secondary data from BPKPAD was used for the 2018-2022 period, showing good effectiveness in 2018-2021, but experiencing a decline in 2022. More appropriate evaluations and strategies need to be developed to achieve optimal effectiveness in collecting regional tax revenues. More appropriate evaluations and strategies need to be developed to achieve optimal effectiveness in collecting regional tax revenues. Despite fluctuations, the overall regional tax contribution is still classified as "Very Good" to the PAD of Banjarmasin City.
SISTEM DAN PROSEDUR PENGAJUAN KEBERATAN DAN BANDING PAJAK BUMI DAN BANGUNAN DI KOTA BANJARBARU Ansyari, Muhammad Hafiz; Lili Safrida; Ali Sadikin
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.v3i2.51

Abstract

This research aims to determine the system and procedures for submitting objections and appeals to Land and Building Tax in Banjarbaru City. This research was conducted at the Banjarbaru City Regional Tax and Levy Management Agency office. The type of data taken and used in this research is qualitative data. The results of the research are that the factors that cause PBB objections are that taxpayers feel that the SPPT/SKP does not correspond to the actual situation, regarding the area, classification or imposition of land and building tax objects. The factors that cause a PBB objection application to be granted, granted in part, rejected, namely whether the objection letter is submitted is justified or not, the results of the research show things that are in accordance with the reasons for the objection request or not and the taxpayer can prove the untruth of the tax assessment letter ex officio or not. The procedures for submitting objections and appeals for land and building tax are in accordance with the Standard Operating Procedures established at the Regional Revenue and Asset Financial Management Agency.
EFEKTIVITAS PENERIMAAN PAJAK DAERAH DI WILAYAH BANJAR BAKULA TAHUN 2020 - 2022 Radhita Inayah; Juniar, Asrid; Abidin, M. Zainal
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.v3i2.52

Abstract

This research aims to determine the effectiveness of regional tax revenues in the Banjar Bakula area in 2020 - 2022. Regional tax revenues have a great influence on local original income (PAD). The research location was carried out by the Regional Revenue Agency Office of South Kalimantan Province, Palam, Cempaka sub-district, Banjarbaru city, South Kalimantan, as the agency that manages regional taxes throughout the province of South Kalimantan. The data collection technique used by researchers is documentation, namely a data collection technique that is not directly aimed at research subjects, but rather at certain documents, in the form of notes, transcripts, books, agendas, newspapers and so on. From the research results, regional taxes in the Banjar Bakula area can be classified as effective because they can realize regional tax targets in the years studied by researchers, but there are also several regions that have not been able to realize regional taxes in those years, they have not been realized because of the collection targets. Regional taxes are quite large so they can cause regional realization to rise and fall.
ANALISIS PERHITUNGAN PAJAK PENGHASILAN BADAN PADA PT. INDRA MIGAS BERSAMA Permatasari, Reskia Dwi; Norlena; Hamdani
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.v3i2.53

Abstract

In terms of business turnover/circulation of a 3kg LPG agent, there are two types, namely business turnover/circulation that has been subject to Final Income Tax and business turnover/circulation that is not subject to Final Income Tax. PT. Indra Migas Bersama is a company operating in the oil and gas sector as a supplier or agent for 3 kg LPG gas cylinders in collaboration with PT. Pertamina Patra Niaga. The purpose of this research is to determine the calculation of Corporate Income Tax carried out by PT. Indra Migas Bersama 2020 and to provide Corporate Income Tax calculations in accordance with Law no. 36 of 2008. The method used in this research is descriptive quantitative, the quantitative data obtained by the author is then processed and analyzed to explain the process of calculating corporate income tax at PT. Indra Migas Bersama. From the research results, it shows that PT. Indra Migas Bersama has carried out its tax obligations well, but is still mistaken in calculating its corporate income tax.
KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH SEBELUM DAN SELAMA MASA PANDEMI COVID-19 KABUPATEN TABALONG TAHUN 2017-2022 Tria Erika Damayanti; Rahmawati, Rini; Wardhana, Ali
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.v3i2.54

Abstract

Restaurant tax is one source of revenue that contributes to increasing PAD. This research aims to determine the contribution of restaurant taxes to Original Regional Income before and during the Covid-19 pandemic in Tabalong Regency 2017-2022. The type of data used is quantitative, while the data source is secondary. Data collection techniques using interviews and documentation. The data analysis technique is descriptive analysis. The results of this research show that the contribution of restaurant taxes to PAD in Tabalong Regency 2017-2022 is still very low, seen from the average contribution of restaurant taxes before and during the Covid-19 pandemic, the percentage of which decreased by 1.51%.
PENERAPAN STRATEGI DIGITAL DALAM PELAYANAN PAJAK DAERAH KOTA BANJARMASIN Puteri, Aulia; Suharto, Imam; Claudia, Meiske
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.v6i1.109

Abstract

This study aims to describe the implementation of digital strategies in regional tax services at the Regional Revenue and Asset Management Agency (BPKPAD) of Banjarmasin City, as well as to identify challenges and public responses to this transformation. Using a qualitative descriptive approach, data was obtained through interviews, observations, and documentation involving BPKPAD employees and taxpayers as informants. The results indicate that digitalization through the "Bijak" application has had a positive impact on administrative efficiency and increased regional tax revenue, especially during the initial implementation phase. However, in practice, various obstacles remain, such as limited digital literacy, uneven internet access, a less user-friendly system design, and concerns regarding data security. Furthermore, a lack of socialization also hinders overall technology adoption. Therefore, the existence of manual services is still necessary to support the transition to an inclusive digital system. Effective interaction between employees and taxpayers is a crucial factor in increasing trust and tax compliance. With a participatory and adaptive approach, the digital strategy is expected to sustainably strengthen regional tax performance.
EVALUASI TINGKAT KEPATUHAN WAJIB PAJAK UMKM DI KPP PRATAMA KOTA SAMPIT Alia Afifah; Rusniati; Rifani, Ahmad
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.v6i1.110

Abstract

This study aims to evaluate the tax compliance level of MSME taxpayers registered at the Sampit Primary Tax Office (KPP Pratama) during the 2022–2024 period. The study employed a quantitative descriptive method using documentation and interviews to collect primary and secondary data. The findings show that the average compliance rate among MSME taxpayers remains low, at only 20.68%. The primary factors behind this low compliance include limited tax knowledge, lack of awareness, and suboptimal outreach efforts by tax authorities. The implementation of Government Regulation No. 23 of 2018, which lowered the final tax rate, had a positive impact but was not sufficient to significantly boost compliance.
PROSEDUR PEMUNGUTAN PBJT JASA PERHOTELAN TERHADAP PAJAK DAERAH DI BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH KOTA BANJARBARU Anne Agneta Tampi; Sadikin, Ali; Rahmini, Noor
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.v6i1.111

Abstract

This study examines the procedures for collecting Certain Goods and Services Tax (PBJT) on Hotel Services in Banjarbaru City and identifies the obstacles faced by the Regional Tax and Retribution Management Agency (BPPRD). A descriptive qualitative method was used, collecting data through field observations, structured interviews with BPPRD officials and taxpayers, and documentation. The results indicate that although the procedures for data collection, registration, updating, payment, reporting, auditing, and collection are in accordance with regulations, their effectiveness is hampered by outdated data, fluctuations in taxpayer compliance, and limited human resources and technology. Recommendations include strengthening the integrated information system, human resource training, and a taxpayer compliance incentive program.

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