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INDONESIA
Jurnal Perpajakan
Published by Universitas Pembangunan Panca Budi Medan
ISSN : -     EISSN : 26855674     DOI : 10.54248
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Perpajakan adalah media publikasi Kajian Konseptual dan praktis berupa Telaah Teoretis maupun hasil-hasil penelitian empiris yang membahas bidang Perpajakan. Redaksi mengundang para akademisi, peneliti dan praktisi dibidang Manajemen untuk mengirimkan naskah yang akan dipertimbangkan publikasinya secara luas untuk kepentingan pengembangan ilmu pengetahuan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 55 Documents
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PENERAPAN PERENCANAAN PAJAK PENGHASILAN PASAL 21 SEBAGAI STRATEGI PENGHEMATAN PEMBAYARAN PAJAK PADA YAYASAN KURNIA , Yunita Sari Rioni
JURNAL PERPAJAKAN Vol 1 No 1 (2019): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

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Abstract

Perencanaan pajak adalah salah satu cara yang dapat dimanfaatkan oleh wajib pajak dalam melakukan manajemen perpajakan usaha atau penghasilannya, namun perlu diperhatikan bahwa perencanaan pajak yang dimaksud adalah perencanaan pajak tanpa melakukan pelanggaran konstitusi atau Undang-Undang Perpajakan yang berlaku. Tax Planning adalah suatu kapasitas yang dimiliki oleh Wajib Pajak (WP) untuk menyusun aktivitas keuangan guna mendapat pengeluaran (beban) pajak yang minimal. Secara teoritis, tax planning dikenal sebagai effective tax planning, yaitu seorang wajib pajak berusaha mendapat penghematan pajak (tax saving) melalui prosedur penghindaran pajak (tax avoidance) secara sistematis sesuai ketentuan Undang-Undang Perpajakan. Suatu perencanaan pajak yang tepat akan menghasilkan beban pajak yang minimal yang merupakan hasil dari perbuatan penghematan pajak dan/atau penghindaran pajak yang dapat diterima oleh fiskus dan sama sekali bukan karena penyelundupan pajak yang tidak dapat diterima oleh fiskus dan tidak akan ditolerir (Ruchjana, 2008). Perencanaan yang baik mengharuskan wajib pajak mengikuti dan mengetahui perkembangan peraturan perpajakan yang terbaru (Gloritho, 2009).
ANALISIS KONTRIBUSI PEMUNGUTAN PAJAK ALAT-ALAT BERAT DALAM MENINGKATKAN PENERIMAAN PAD DI PROVINSI SUMATERA UTARA , Puja Rizqy Ramadhan
JURNAL PERPAJAKAN Vol 1 No 2 (2020): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

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Abstract

This study aims to analyze the contribution of heavy equipments tax and to find out what is the obstacles and also the effect of the heavy equipment tax revenue of the locally-generated revenue of North Sumatra Province. The analysis method which is used in this study is descriptive data which supported by qualitativeapproach, that is method which is done by using tax collection system of Office assessment system and using the principle of regulerend function. The results of this study indicate the contribution of heavy equipment tax on revenue from the original region from 2012 to 2016 is still in the category of very less and there isa decline in 2013. The impact that resulted from the heavy equipment tax revenue to the development of public facilities in the province of North Sumatra is very less to contribute due to obstacles faced by the local government in the efforts of heavy equipment tax collection and misunderstanding in communication between local government and taxpayers.
TEORI PENGIKATAN BAHASA DALAM PEMILIHAN DIKSI UNTUK PENULISAN TUGAS AKHIR MAHASISWA PROGRAM STUDI PERPAJAKAN , Rusyda Nazhirah Yunus
JURNAL PERPAJAKAN Vol 1 No 2 (2020): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

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Abstract

This article discusses noun phrase (NP) dirinya which is known as reflexive in Indonesian language. However, this reflexive has an ambiguous reading in a sentence. This is because the NP dirinya can have a reference in a clause as well as outside a clause in the same sentence. As a result, this reflexive disobeyed Principle A. On the other hand, this type of reflexive occasionally is known as a long distance reflexive. Some people had analysed this form of dirinya in a generative framework. They have claimed that the ambiguous reading of this reflexive dirinya was caused by the existence of [+reflexive] and [+pronominal] features which is generated by the NP dirinya at Sstructure. Even though, both of these language experts have argued very convincingly that the reason for the ambiguity of the NP dirinya was because of the different of features that existed on the NP but they didn‟t explain how two readings could have co-existed at the same level in the syntax. This analysis will be argued using the Binding Theory which controls the distribution of NP in a sentence.
PENGARUH EFEKTIVITAS PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PENDAPATAN ASLI DAERAH DENGAN JUMLAH PENDUDUK SEBAGAI VARIABEL MODERATING , Miftha Rizkina
JURNAL PERPAJAKAN Vol 1 No 1 (2019): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

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Abstract

The purpose of this study is to test hypotheses and provide an explanation of the phenomenon of relationship between variables so that it can be seen the effect of the Effectiveness of BPHTB Collection on PAD or Original Revenue from the Regions and the influence of the Total Population on the existing relationship between the Effectiveness of BPHTB Collection with PAD. The method used is causal research (causal research). And observed 162 units of analysis. Retrieval of data by pooling data that is time series data combined with cross section of 27 districts for 6 semesters or 3 years of observation (2015-2017) provided that the BPHTB and PAD reports are issued and the number taken population based onthe number of family heads. Data processing is done by Multiple Regression Analysis and Multiple Regression Analysis. The conclusion obtained is that the effectiveness of BPHTB collection can affect PAD positively and significantly. And Population as a moderating variable is able to influence the relationshipbetween the effectiveness of BPHTB Collection on PAD. So that the population is a moderating variable for this study.
ANALISIS TAX PLANING DALAM UPAYA MINIMALISASI HUTANG PAJAK PADA INDUSTRI KECIL MENENGAH DI KOTA MEDAN , Irawan
JURNAL PERPAJAKAN Vol 1 No 2 (2020): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

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Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah penerapan tax planing pada Industri Kecil Menengah sudah tepat menurut UU Pajak. Dalam penelitian ini menggunakan pendekatan penelitian deskriptif yaitu suatu penelitian untuk menyusun, mengklasifikasikan, menafsirkan serta menginterprestasikan data sehingga memberikan suatu gambaran tentang masalah analisis efektivitas pengendalian biaya operasional. Teknik analisa data menggunakan metode deskriptif pendekatan Akuntansi. Berdasarkan hasil analisis data dan pembahasan maka dapat diketahui bahwa Tax plaining yang dilakukan perusahaan belum sesuai dengan peraturan perpajakan yang berlaku, dimana perusahaan melakukan tax planing tidak memanfaatkan peraturan pajak yang berlaku. Perusahaan telah berupaya menerapkan perencanaan pajak atas biaya kesejahteraan karyawannya, dan upaya untuk meminimalkan beban pajaknya tersebut dinilai belum maksimal karena perusahaan belum memanfaatkan biaya natura menjadi biaya yang diakui menurut pajak. Biaya pengurang PKP hanya sebatas pada biaya tunjangan kesehatan dan tunjangan transportasi, sedangkan tunjangan makan dan pakaian kerja karyawan tidak dapat dikurangkan sebagai objek pajak.
IDENTIFIKASI KEBUTUHAN SISTEM INFORMASI MANAJEMEN PEMANTAUAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN DI KELURAHAN PANTAI JOHOR, KECAMATAN DATUK BANDAR, KOTA TANJUNG BALAI , Junawan
JURNAL PERPAJAKAN Vol 1 No 1 (2019): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

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Abstract

The objective of the research was to to identify the development needs of the Management Information System Monitoring the Payment of Land and Building Taxes (PBB) in Datuk Bandar Subdistrict, Tanjung Balai City, and whether the system will increase knowledge, and awareness in paying PBB tax debt in a timely manner. The sampling technique used in this study uses the accidental sampling method with totaling 50 taxpayers. The analytical method uses descriptive analysis and data collection using a questionnaire. The results showed that the collection of PBB still use an inefficient manual system, and the unavailability of a database that updates the PBB taxpayer for payment of land and building tax obligations, so it is necessary to build a Website-Based Information System for Monitoring Land and Building Tax Payments that has database separately in the Datuk Bandar Village Head Office. The majority of PBB taxpayers in Pantai Johor Village agree and strongly agree with the average percentage above 80%, that it is very necessary to build a Management Information System Monitoring the Payment of Land and Building Taxes so that the submission of Land and Building Tax collection is more effective and efficient and timely, so that taxpayer awareness and participation in PBB payments
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA LUBUK PAKAM , Soulthan Saladin Batubara
JURNAL PERPAJAKAN Vol 1 No 2 (2020): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

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Abstract

The state revenue derived from tax revenue. Tax compliance will have a positive impact to the state revenue. The lack of tax compliance will make it less effective taxation of earned income countries. Tax compliance can be triggered by several factors, namely the taxpayer awareness, knowledge of taxes and tax penalties. This study aims to determine the effect of taxpayer awareness, knowledge of tax and tax penalties against an individual taxpayer compliance in KPP Pratama Surabaya Gubeng. The population of this research is allindividual taxpayer on KPP Pratama Surabaya Gubeng and total sample of 100 taxpayers. Methods of data analysis using multiple linear regression analysis. the results showed that awareness is partially taxpayer does not affect taxpayer compliance in implementing tax compliance, while knowledge of tax and tax penalties partially influence on tax compliance in implementing tax compliance. Taken together all of the variables affecting the individual taxpayer compliance in implementing tax compliance.
ALUR PELAKSANAAN PEMERIKSAAN SURAT KETETAPAN PAJAK (SKP) WAJIB PAJAK BADAN PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK SUMATERA UTARA I , Junawan
JURNAL PERPAJAKAN Vol 1 No 2 (2020): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

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Abstract

The tax regulations issued by the government as the implementation of the tax law are quite a lot, both those that change the provisions that already existed before and those that make new provisions. Everything is for firmness, clarity, and legal certainty. Through the implementation of the examination it can be seen whether the individual taxpayer or entity has implemented tax compliance with its tax obligations in accordance with the applicable tax regulations. Taxpayer's noncompliance from time to time increases. This research is carried out through tax audit which is an activity of seeking, collecting, processing data and / or other information to test compliance with the fulfillment of tax obligations and other purposes in order to implement the provisions of tax laws and regulations. The implementation of this tax audit begins with an Inspection Order (SP2) and continues with borrowing documents, carrying out tests, Issuance of InspectionResults (SPHP) and closing conference. Each audit flow is regulated as well as the rights and obligations of the Taxpayer and the Examiner so that fairness occurs during the inspection process. In the process of implementing the Taxpayer has the right to see SP2, is obliged to lend documents, receive SPHP submission,closing conference, hold discussions with the QA Team and fill out questionnaires. In the report section, the steps taken are making the Audit Report (LHP) as a reference as the basis for issuing a Tax Assessment Letter (SKP) at the North Sumatra Regional Office of the Directorate General of Taxes I. As for the obstacles in the implementation of tax audits such as, Taxpayers who move their address without being identified by their new address by the examiner, in this case do not report to the local village head so that the examiner is hampered and the taxpayer is not cooperative.
KEBIJAKAN ATAS KEWAJIBAN E-FILLING DALAM PENYAMPAIAN SPT TAHUNAN BAGI ASN/TNI/POLRI DAPAT DITERAPKAN DI SELURUH WILAYAH INDONESIA , Dito Aditia Darma Nasution
JURNAL PERPAJAKAN Vol 1 No 1 (2019): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

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Abstract

Submission of a Tax Return is one of the taxpayer’s obligations. Based on Law of the General Provisions and Tax Procedures Article 6, there are several ways to submit Tax Return. They are to submit directly, by post or by other means regulated by decree of the Minister of Finance. However MENPAN RB issued Circular Number 8 of 2015 concerning the Obligation of Submiting Annual Tax Returns for Individual Taxpayers by State Civil Aparatus / Members of Indonesian National Army/Indonesian Repulic Police through e-filing. The purpose of this study is to evaluate whether this policy can be applied in all regions of Indonesia. This research is a descriptive one with a qualitative approach. Based on the data, internet has not reached all of regions in Indonesia and many internet users do not have the knowledge to implement e-filing. The unavailability oftaxpayers' infrastructure and knowledge to carry out e-filing, creates difficulties for taxpayers. The results of this researach will be useful to improve next related policies.
ANALISIS PROSES BANDING SURAT KETETAPAN PAJAK KURANG BAYAR (SKPKB) TERHADAP PAJAK PENGHASILAN (PPH) PASAL 21 WAJIB PAJAK ORANG PRIBADI PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK SUMATERA UTARA I , Nina Andriany Nasution
JURNAL PERPAJAKAN Vol 1 No 2 (2020): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

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Abstract

Hukum yang diterbitkan setelah dilakukan pemeriksaan pajak berupa Surat ketetapan Pajak Kurang Bayar.Tujuan dari penelitian ini adalah untuk menganalisa bagaimana proses yang dilakukan oleh Direktorat Jenderal Pajak Sumatera Utara I dalam memperoleh usaha keadilan dengan cara mengajukan keberatan kepada Direktorat Jenderal Pajak Sumatera Utara I dan dilanjutkan dengan pengajuan Banding kepada pengadilan pajak. Penelitian ini adalah penelitian tentang riset yang bersifat deskriptif. Hasil penelitian menunjukkan bahwa sebelum mengajukan proses penyelesaian banding, wajib pajak harus mengajukan surat permohonan keberatan sesuai dengan ketentuan khusus seperti diajukan secara tertulis dalam bahasaindonesia, mengemukakan jumlah pajak yang terutang, wajib pajak telah melunasi pajak yang masih harus dibayar, diajukan dalam jangka waktu 3 bulan sejak tanggal surat ketetapan pajak dikirim, dan surat keberatan ditanda tangani oleh wajib pajak. Apabila surat permohonan keberatan ditolak maka wajib pajak boleh mengajukan banding. Penyelesaian banding diajukan Wajib Pajak hanya kepada badan peradilanpajak atas Surat Keputusan Keberatan. Penyelesaian banding diajukan secara tertulis dalam bahasa Indonesia dengan alasan yang jelas paling lama 3 (tiga) bulan sejak Surat Keputusan Keberatan diterima dan dilampiri dengan salinan Surat Keputusan Keberatan. Untuk mencegah adanya materi sengketa yang sebenarnya sudah dapat diselesaikan ditingkat penelitian keberatan atau pemeriksaan namun berlanjut kePengadilan Pajak disarankan Direktorat Jenderal Pajak harus meningkatkan hasil pemeriksaan dan penelitian keberatannya dengan cara mengimplementasikan prinsip hukum dan sanksi.

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