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Journal of Taxation Analysis and Review
Published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
ISSN : -     EISSN : 28098633     DOI : https://doi.org/10.35310/jtar.v4i2
Core Subject : Economy,
Economics, Econometrics & Finance
Setiap penerbitan minimal terdiri dari 5 judul artikel terkait perpajakan, baik pajak pusat, pajak daerah, maupun perpajakan internasional
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 1 No 2 (2021): Februari" : 5 Documents clear
UNDERGROUND ECONOMY : TINJAUAN PERSPEKTIF FISKUS DAN WAJIB PAJAK Asri Lestari; Anggelya Fitri Romadhona; Aldi Supriatna; Rismayanti Nurfitriani; Sefti Sabilla Aziz
JTAR (Journal of Taxation Analysis and Review) Vol 1 No 2 (2021): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v1i02.702

Abstract

The underground economy in Indonesia has now become a factor triggering the loss of state revenue from the tax sector. If these activities are not handled properly, the stability of the state financial system will be poor. Researchers conducted this study aimed to analyze and review the views of taxpayers and tax authorities. By using qualitative methods and descriptive approaches. This study uses primary data in the form of interviews. The data obtained were 5 taxpayers who we visited at their respective homes in Subang Regency. As well as 2 tax officers who work at KPP Pratama Subang. The result of this research is that the underground economy has a positive effect on taxpayers who do not comply with tax regulations. Because they do not need to spend money and time to process tax payments. However, these activities have a negative effect on the state, the consequence will be a loss of tax revenue for the state.
POTENSI PENERIMAAN PAJAK DARI TRANSAKSI ELEKTRONIK DI KABUPATEN SUBANG Mei Shafarindah Hermawati; Fitri Cahyati; Indah Febriyanti; Inggit Aprilia; Widi Juwianti
JTAR (Journal of Taxation Analysis and Review) Vol 1 No 2 (2021): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v1i02.704

Abstract

Taxes are a very impotant contributor to the administration and implementation of national development. With taxes, the state can prosper the people, carry out development and in order to achieve common interets. The study aims to test potential tax receipts from electronic transactions in Subang districts. The research method used is qualitative method using descriptive approach. This study uses qualitative approach with case study method. The data in the analysis is the results of interviews with 3 people, 1 person fiskus Subang tax revenue office (KPP) working in the general section, 1 academician SMK PGRI SUBANG, and 1 business person who uses the digital platform s.r.y shop. The result of the reseacrh are as follows: the potential of tax receipts in that the growing users of e-commerce will have a good impact on taxtion even that development can facilitate us in transacting with the use of internet for commercial activities can also help in transactions and the development becomes one of the potentials in tax receipts. Even KPP itself has a facility called tax intensive it becomes an effort to facilitate or encourage taxpayers to comply in carrying out their obligations. Keywords: Tax, Online transactions, Potential tax on online transactions
PERSEPSI UMKM TERHADAP INSENTIF PAJAK DIMASA PANDEMI COVID-19 Tania Nurfadillah; Ariya Kusumah Jaya; Irma Melawati; Roisatul Hidayah; Rovi Solihati
JTAR (Journal of Taxation Analysis and Review) Vol 1 No 2 (2021): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v1i02.717

Abstract

This study aims to determine the perception of MSMEs on tax incentives during the Covid-19 pandemic. In approximately one year, the whole world is experiencing a major crisis due to a virus called corona or Covid-19 which caused a world pandemic. Indonesia is also one of the countries with the most virus cases in Asia. So that the government has taken various ways to reduce the spread of the Covid-19 virus, one of which is the implementation of Large-Scale Social Restrictions (PSBB), so that it has a wide impact on various business sectors to be hampered until it decreases, which causes an economic crisis, especially for MSMEs. The impact of this pandemic is also felt in the taxation sector. Where, taxes are a source of state revenue. The government issued a new policy on MSME tax incentives contained in PMK Number 44/PMK.03/2020, namely Final PPh based on Government-borne PP 23 (DTP). This policy aims to sustain MSME business, encourage public participation and knowledge of taxation. Qualitative data analysis techniques are carried out by collecting data, sorting data, presenting and analyzing data, and concluding data. Based on the results of in-depth interviews with five sources, it shows that they really appreciate the tax incentive policy.
PENGARUH PENYULUHAN PAJAK, SURAT PEMBERITAHUAN PAJAK TERUTANG (SPPT), SANKSI PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PAJAK BUMI DAN BANGUNAN DI MASA PANDEMI Lina Putri Selina; Dita Anggi Mawarni; Mega Yulianti; Yuli Maelani
JTAR (Journal of Taxation Analysis and Review) Vol 1 No 2 (2021): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v1i02.718

Abstract

Taxpayer Compliance is a condition in which the taxpayer fulfills his tax rights and obligations. The purpose of this study was to determine the effect of counseling, SPPT, tax sanctions, and public awareness of land and building taxpayers in Subang Regency. The population in this study were 1,506,293, with a sample size of 100 respondents using the Slovin formula. The data in this study were collected through a questionnaire. The tests used were validity tests, reliability tests, classical assumptions and multiple linear regression analysis. Simultaneously, tax counseling variables and public awareness have a positive effect on land and building taxpayer compliance, while partially tax returns and tax sanctions have a significant negative effect on land and building taxpayer compliance. .
INTANGIBLE ASSETS, TRANSFER PRICING, DAN PERPAJAKAN SUATU PENDEKATAN STUDI LITERATUR Ajie Setiawan; Mela Yulia Aprianti; Ratih Jahara Pebriani; Winda Nuraini
JTAR (Journal of Taxation Analysis and Review) Vol 1 No 2 (2021): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v1i02.719

Abstract

This study aims to determine whether the tax imposition rates can influence the company to carry out transfer pricing and to find out how the impact of intangible assets on transfer pricing provisions. Researchers used a sample of 40 journals obtained from google scholar, sinta.ristekbrin.go.id, garuda.ristekbrin.go.id, and www.researchgate.net then presented in several groups using tables including: journal researcher, journal title, year , research methods, research results, dependent variables, and independent variables. The tabulated results of the 40 journals were then classified into a meta-analysis. The results of this study indicate that the more dominant transfer pricing behavior has no effect, this conclusion is obtained from the comparisons made of the results of the study which consisted of journals sampled by the author in this study and the results showed that dominance had no effect.

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