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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 42 Documents
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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.
ANALYSIS OF THE LEVEL TAXPAYER COMPLIANCE AFTER THE REDUCTION IN THE SME TAX RATE Siska Aulia Rahma
JTAR (Journal of Taxation Analysis and Review) Vol 2 No 1 (2021): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v2i1.1195

Abstract

Taxes are the largest source of state revenue, so the government seeks to increase tax revenues by implementing policies that can later attract people to pay taxes. The purpose of this study was to analyze the level of taxpayer compliance after the decrease in the tax rate of SME in Subang Regency. This type of research is quantitative research. The population in this study is SME located in Subang Regency. The research sampling method used purposive sampling, namely the determination of the sample randomly by taking respondents totaling 40 SME actors. Data was collected by distributing questionnaires to SME actors. The analysis technique uses simple linear regression analysis. The results showed that the coefficient value of the determinant R2 was 0.591, which means that the dependent variable can be explained by the independent variable of 59.1% and the remaining 40.9% is explained by other variables. The results of this study conclude that the level of taxpayer compliance has an effect after the decrease in the SME tax rate.
THE CONTRIBUTION OF LAND AND BUILDING TAX IN OPTIMISING LOCAL TAX REVENUE (Case Study at BAPENDA Subang in 2016-2020) Silvia Marcelina; Indah Umiyati
JTAR (Journal of Taxation Analysis and Review) Vol 2 No 1 (2021): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v2i1.1197

Abstract

The existence of local tax contributions can optimize regional revenues, especially contributions from earth and building taxes that have always been the prima donna of local taxes. The purpose of this study is to find out the extent of the target and realization of earth and building tax revenues in Subang Regency during 2016-2020, to find out the contribution of earth and building taxes to local tax revenues in Subang Regency during 2016-2020, and to know the strategies and controls carried out by BAPENDA in optimizing subang district tax revenues. This research is conducted in two ways, namely first, processing secondary data using contribution formulas and then interpreted at the level of contribution value, secondly confirming the results of the calculation of the data and identifying the causes of the increase or decrease in un acceptance and contribution and identifying bapenda strategy and control by doing wawanacara virtually with KABID PBB and BPHTB BAPENDA Subang based on operationalization of a predefined prameter. The results of this study show first, the average target trend and realization of PBB admissions for 5 years is 103.66% if interpreted then un acceptance is included in the criteria "very effective". Second, the average yield of PBB contribution to local tax revenues for 5 years amounted to 23.74%, so it can be interpreted that PBB has contributed "moderately" in other words this PBB contribution is in accordance with the expected. Third, BAPENDA Subang emphasizes setting strategies and controls to increase PBB acceptance.
THE EFFECT OF SERVICE QUALITY ON COMPLIANCE OF SME TAXPAYERS IN SUBANG REGENCY Silvia Ayu Safitri; Daeng M. Nazier
JTAR (Journal of Taxation Analysis and Review) Vol 2 No 1 (2021): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v2i1.1198

Abstract

This study aims to determine whether service quality has a positive influence on the compliance of SME taxpayers (Micro, Small and Medium Enterprises). In this study, the sample was SME located in Subang Regency. The data processed from the questionnaire were 30 with the criteria of having an NPWP and being registered at the KPP Pratama Subang. The independent variable is service quality and taxpayer compliance as the dependent variable. The indicators on the independent variable are seen from direct evidence, reliability, responsiveness, assurance and empathy while the indicators of the dependent variable are registering, calculating, paying, and reporting. Data analysis in the study used simple linear regression analysis and hypothesis testing with SPSS. The results of this study indicate that service quality has a positive effect on SME taxpayer compliance in Subang Regency.
FACTORS AFFECTING TAXPAYER COMPLIANCE IN PAYING P-2 LAND AND BUILDING TAX IN SUBANG DISTRICT SUBANG REGENCY Ligarnisa Sabrina S; Indah Umiyati; Bambang Sugiharto
JTAR (Journal of Taxation Analysis and Review) Vol 2 No 1 (2021): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v2i1.1199

Abstract

Tax revenue has an important role in the development of the country, one of which is to support public facilities and the interests of the community. This shows that the state as much as possible can reduce the role of aid from abroad without having to rely on foreign debt. The country's development efforts will lead to an increase in the community's economy and an increase in the rate of economic growth. Therefore, it would be better if the community participates in paying taxes as an obligation and their involvement in government funding and administration. The purpose of this study was to examine the Factors Affecting Taxpayer Compliance in Paying Land and Building Taxes P-2 in Subang District, Subang Regency, The results of this study conclude that partially income, awareness, religiosity and tax service variables have no effect on taxpayer compliance. While the socialization and SPPT variables have an effect on taxpayer compliance. Simultaneously all variables of income, socialization, SPPT, awareness, religiosity, and service tax authorities affect the variable of taxpayer compliance.
THE INFLUENCE OF TAX SANCTIONS ON INDIVIDUAL TAXPAYER COMPLIANCE IN KIHIYANG VILLAGE Muhammad Syeh Dinar
JTAR (Journal of Taxation Analysis and Review) Vol 2 No 1 (2021): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v2i1.1200

Abstract

Indonesia is a developing country that has a wealth of abundant resources. In addition, Indonesia has the potential to be called a developed country. However, currently Indonesia is still not able to maximize its potential and resources for the prosperity of its population. There are many aspects that make Indonesia worse off when compared to other developing countries. The most important aspect that makes our economy slump is income from the tax sector. The purpose of this study was to determine how much influence tax sanctions have on individual taxpayer compliance in Kihiyang Village. The population used in this study is an individual taxpayer in the Kihiyang village, Binong district, Subang district, West Java. Data were collected by distributing questionnaires. The analysis technique uses simple linear regression analysis. The results showed that the coefficient of determination R2 was 31%, which means the remaining 69% was explained by other variables. The results of this study conclude that Tax Sanctions have a positive and significant effect on mandatory compliance of individuals in Kihiyang Village.
THE INFLUENCE OF RESTAURANT TAX KNOWLEDGE, TAXPAYER AWARENESS, QUALITY OF SERVICE, ADMINISTRATIVE SANCTIONS, TOTAL BILLINGS AND FINANCIAL STATEMENTS ON RESTAURANT TAX PAYING COMPLIANCE IN SUBANG CITY Yuli Maelani; Indah Umiyati; Bambang Sugiharto
JTAR (Journal of Taxation Analysis and Review) Vol 3 No 1 (2022): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i1.1201

Abstract

The purpose of this study was to determine the effect of restaurant tax knowledge, taxpayer awareness, service quality, administrative sanctions, number of bills and preparation of financial statements on compliance with paying restaurant taxes in the city of Subang. The model used is a quantitative approach. The sample in this study were restaurant entrepreneurs. The data collection instrument used primary and secondary data. Primary data was obtained by using a questionnaire or questionnaire, ordinal scale, Likert scale and ratio scale, while secondary data was obtained from the Regional Revenue Agency. The analytical method used is the validity test, reliability test, normality test and Mann Whitney test. The results of the Mann Whitney test show that the variables of restaurant tax knowledge, awareness of restaurant taxpayers, service quality, administrative sanctions, and preparation of financial statements have no effect on compliance with paying restaurant taxes, while the number of bills has a negative effect on compliance with paying restaurant taxes.
THE INFLUENCE OF THE E-SAMSAT PROGRAM, MOBILE SAMSAT, SAMSAT DRIVE THRU, TAX SOCIALIZATION AND MORAL OBLIGATION PROGRAM COMPIANCE ON MOTOR VEHICLE TAXPAYER COMPLIANCE REGISTERED WITH SAMSAT SUBANG Dinda Dwi Agista; Icih Icih; Asep Kurniawan
JTAR (Journal of Taxation Analysis and Review) Vol 3 No 1 (2022): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i1.1202

Abstract

This study aims to determine the factors that influence the compliance of motor vehicle taxpayers either partially or simultaneously. The data used in this study is primary data by distributing questionnaires in the form of google form. The method used in sampling is non-probability sampling method, namely incidental sampling and the number of samples in this study were 200 respondents, who were the people of Subang or in this study the taxpayers of motorized vehicles in Subang Regency. The data was processed using the data quality test method, classical assumption test, multiple regression analysis, and hypothesis testing. The results showed that partially the mobile samsat, Samsat Drive Thru and Moral Obligation variables had a positive and significant effect on motor vehicle taxpayer compliance. While the e-Samsat program variables and tax socialization have no effect on motor vehicle taxpayer compliance. Simultaneously, the results showed that simultaneously the variables of the e-Samsat program, mobile samsat, Drive Thru samsat, tax socialization, and Moral Obligation had an effect on motor vehicle taxpayer compliance.
INFLUENCE OF TAXPAYER WAGE INCOME, SOCIALIZATION AND INFORMATION QUALITY OF TRIPLE UNTUNG PROGRAM (MASSA PANDEMIC COVID-19) ON COMPLIANCE OF MOTOR VEHICLE TAXPAYERS IN SUBANG REGENCY (Case Study on Motor Vehicle Taxpayers in Subang Regency) Evi Susilawati; Trisandi Eka Putri; Asep Kurniawan
JTAR (Journal of Taxation Analysis and Review) Vol 3 No 1 (2022): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i1.1203

Abstract

This research aims to find out the influence of taxpayer wage income, socialization of triple profit program, quality of triple profit program information on Subang Regency taxpayers. The research method used in this study is a quantitative method with the number of respondents 200 taxpayers who have registered with the SAMSAT subang regency office. The data processing in this study used SPSS techniques. The results of this study showed that variable taxpayer wage income had no effect on the compliance of motor vehicle taxpayers, the socialization of th e triple profit program had a positive and significant effect on the compliance of motor vehicle taxpayers, and the quality of triple profit program information had a positive and significant effect on the compliance of motor vehicle taxpayers.

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