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<![CDATA[IMPLEMENTASI SISTEM SELF ASSESMENT PAJAK PENGHASILAN PASAL 25 PADA PT. SYNERGI RAVELINO TOURS & TRAVEL ]]>
<![CDATA[, Dwi Saraswati]]>
<![CDATA[ JURNAL PERPAJAKAN Vol 1 No 1 (2019): JURNAL PERPAJAKAN ]]>
Publisher : <![CDATA[Universitas Pembangunan Panca Budi ]]>
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<![CDATA[Tujuan penelitian ini adalah untuk mendeskripsikan perhitungan, penyetoran dan pelaporan serta penerapan akuntansi atas PPh Pasal 25 pada PT. Synergi Ravelino Tours & Travel. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh melalui dokumentasi dan observasi laporan keuangan untuk data pada tahun 2017. Metode analisis yang digunakan pada penelitian ini adalah analisis deskriptif dengan pendekatan kualitatif. Hasil penelitian ini menunjukkan bahwa perhitungan yang dilakukan PT. Synergi Ravelino Tours & Travel telah sesuai dengan ketentuan perpajakan. Keterlambatan penyetoran dan pelaporan PPh Pasal 25 akan dikenakan denda yang dapat merugikan perusahaan. Hasil dari penelitian ini adalah PT. Synergi Ravelino Tours & Travel melakukan penyetoran dan pelaporan PPh Pasal 25 melewati batas waktu yang telah ditetapkan oleh Undang-Undang Perpajakan, sehingga dikenakan sanksi administrasi.]]>
<![CDATA[ANALISIS PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN (STUDI KASUS KOTA MEDAN) ]]>
<![CDATA[, Dwi Saraswati]]>
<![CDATA[ JURNAL PERPAJAKAN Vol 1 No 2 (2020): JURNAL PERPAJAKAN ]]>
Publisher : <![CDATA[Universitas Pembangunan Panca Budi ]]>
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<![CDATA[This study discusses the reception of Hotel Taxes and Restaurant Taxes in Medan. It is expected that research will provide benefits and input for the regional government of Medan City to the Regional Tax and Retribution Management Agency in Medan. The type of data taken is Qualitative data. The subjects in this study were the Office of the Regional Tax and Retribution Management in Medan. In this study the object of the research is the report on the hotel income tax and restaurant tax in Medan from 2016-2018. Data collection techniques were obtained by interview techniques and documentation. Data analysis techniquesused in this study were descriptive qualitative methods, namely data obtained, analyzed, and interpreted so as to provide complete information. The results of research studies show that the Taxes for Hotel and Restaurant Taxes in Medan have considerable potential compared to other types of taxes. This is consistentwith the purpose of the research, which is analyzing and explaining, the effectiveness of Hotel Taxes and Restaurant Taxes in Medan. The Hotel Tax contribution rate of 2.28% in 2016, in 2017 was 2.58% and in 2018 Hotel Tax was 2.18%. For the restaurant tax contribution of 3.11% in 2016, in 2017 it was 3.74% and in 2018 the restaurant tax contribution was 3.17%. Hotel Tax Effectiveness in Medan City is 9.60% in 2016, for 2017 at 8.53%, and in 2018 the Hotel Tax effectiveness is 9.83%. For the effectiveness of Restaurant Taxes in Medan at 9.60% in 2016, in 2017 it was 8.76%, and in 2018 the effectiveness of Restaurant Taxes in Medan was 9.98%.]]>
<![CDATA[ANALISIS PELAKSANAAN PENAGIHAN AKTIF OLEH JURU SITA PAJAK DALAM MENINGKATKAN FUNGSI EFEKTIVITAS PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN BARAT ]]>
<![CDATA[, Dito Aditia Darma Nasution]]>
<![CDATA[ JURNAL PERPAJAKAN Vol 1 No 2 (2020): JURNAL PERPAJAKAN ]]>
Publisher : <![CDATA[Universitas Pembangunan Panca Budi ]]>
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<![CDATA[The purpose of this research is to find out how much influence the contribution of tax revenue derived from tax arrears on the issuance of letters of warning and forced letters. Data collection is done by the method of interviews (interviews), making observations (observation) and documentation. From the results of the study it was found that the disbursement of the results of the reprimand and forced letters from 2015-2016 were classified as less effective because they had not reached a standard value of 50% the level of effectiveness and the value of their contributions both in terms of the nominal value stated in the warning and forcedletters. Factors causing this are the lack of public awareness and compliance of taxpayers in paying their tax debts, taxpayers have moved locations and do not confirm to the West Medan Primary Tax Service Office, taxpayers do not recognize the existence of tax debt, taxpayers are unable to pay off their tax debt, mandatory taxes apply for installment payments because financial conditions are not possible if paid at once, taxpayers object to the amount of tax arrears, and taxpayers negligent, data owned by employees is limited. In addition, the number of billing employees is one of the factors because there are only 4 employees inthe West Medan Pratama Tax Office. If the tax debt is not paid by the taxpayer in accordance with the period specified in the taxation legislation, billing will be carried out.]]>
<![CDATA[UPAYA PEMERINTAH DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK ]]>
<![CDATA[Amrina, Eka]]>;
<![CDATA[Furqon, Imahda Khoiri]]>
<![CDATA[ JURNAL PERPAJAKAN Vol 5 No 1 (2023): JURNAL PERPAJAKAN ]]>
Publisher : <![CDATA[Universitas Pembangunan Panca Budi ]]>
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DOI: 10.54248/jurnalperpajakan.v5i1.4023
<![CDATA[Tax is one of the sources of state revenue that is used for government spending. The government has been trying to increase tax revenue. Tax revenue can be increased if the taxpayer has compliance in fulfilling tax obligations. The purpose of this paper is to find out how the government's efforts to improve taxpayer compliance. This research is a qualitative research and uses descriptive analysis method, as well as a data collection system using library research. The results show that the government's efforts to improve taxpayer compliance include issuing and sending warning letters, filing appeals, submitting tax bills, stimulating tax awareness society, improving the quality of tax service offices, helping taxpayers to fulfill tax administration obligations, tax socialization so as to provide comprehensive understanding to taxpayers understanding of their rights and obligations, simplifying the existing tax system, and conducting audits to assess the tax payable.]]>
<![CDATA[ANALISIS PENINGKATAN KEPATUHAN WAJIB PAJAK DALAM PEMBUATAN NPWP UKM DI KEBUN LADA KECAMATAN HINAI KABUPATEN LANGKAT ]]>
<![CDATA[, Yunita Sari Rioni]]>
<![CDATA[ JURNAL PERPAJAKAN Vol 1 No 2 (2020): JURNAL PERPAJAKAN ]]>
Publisher : <![CDATA[Universitas Pembangunan Panca Budi ]]>
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<![CDATA[The study aims to determine the level of compliance of taxpayers in making UKM NPWP in Lada Kebun Hinai District of Langkat Regency. The level of taxpayer compliance in making NPWP is very important because it canfacilitate the UKM in the process of running their UKM. Data collection techniques used in this study were document data and interviews. Data analysis is done by comparing the level of taxpayer compliance in making UKM NPWP.]]>
<![CDATA[PENGARUH KEBIJAKAN PENGAMPUNAN PAJAK TERHADAP PERMOHONAN PENGAJUAN KEBERATAN DI KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK ]]>
<![CDATA[, Sumardi Adiman]]>
<![CDATA[ JURNAL PERPAJAKAN Vol 1 No 1 (2019): JURNAL PERPAJAKAN ]]>
Publisher : <![CDATA[Universitas Pembangunan Panca Budi ]]>
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<![CDATA[Tax Amnesty policy is one of the important policies in order to optimize the national banking business. It is hoped that this policy will provide benefits not only to the national economy but also to the government and taxpayers themselves. In addition, this policy also has the potential to add to the national economy which can then be utilized for domestic economic activities. Tax amnesty is an opportunity given in a short time to taxpayers to pay a sum of money as an exemption from liability (including interest and penalties) in connection with the previous tax year without any worries to be prosecuted. With the existence of tax amnesty is expected to produce tax revenue that has not been paid or underpaid, besides that this is done toimprove taxpayer compliance in paying taxes. The increase in compliance is also a result of the increasingly effective oversight of taxpayers, because the information on the taxpayer's wealth list will be more accurate as well. Banks as credit suppliers can become intermediaries for taxpayers who take part in this program. because every taxpayer who follows the tax amnesty program, is obliged to pay a sum of money as aransom to the state. With this ransom, for taxpayers who lack funds in ransom payments, can apply for credit to the bank. With the existence of the credit is expected to provide convenience for taxpayers to pay ransoms for the tax amnesty program so that there are no more reasons for taxpayers to pay in arrears.]]>
<![CDATA[PEMANFAATAN E-COMMERCE DALAM PENERIMAAN PAJAK ]]>
<![CDATA[, Desi Triana Munthe]]>
<![CDATA[ JURNAL PERPAJAKAN Vol 1 No 2 (2020): JURNAL PERPAJAKAN ]]>
Publisher : <![CDATA[Universitas Pembangunan Panca Budi ]]>
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<![CDATA[Pendapatan pajak Indonesia pada 2012 masih di bawah anggaran. Peningkatan jumlah wajib pajak setiap tahun masih belum mampu menutupi defisit. Ecommerce, yang jumlahnya terus bertambah setiap tahun, bisa menjadi salah satu solusi tepat untuk menyelesaikan masalah tersebut. Salah satu faktor yang dapatmemengaruhi e-commerce adalah pengguna internet Indonesia yang juga meningkat setiap tahunnya. Sayangnya, Direktorat Jenderal Pajak masih belum memutuskan peraturan yang sempurna untuk transaksi e-niaga di Indonesia. Indonesia perlu mendefinisikan transaksi mana yang harus dikenakan pajak. Penelitian ini bertujuan untuk mengetahui potensi penerimaan pajak dari transaksi e-commerce di Indonesia.]]>
<![CDATA[PENTINGNYA MEMAHAMI ATURAN KHUSUS MENGENAI WAJIB PAJAK DI INDONESIA ]]>
<![CDATA[Indriani, Vena Quin]]>
<![CDATA[ JURNAL PERPAJAKAN Vol 5 No 2 (2023): JURNAL PERPAJAKAN ]]>
Publisher : <![CDATA[Universitas Pembangunan Panca Budi ]]>
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DOI: 10.54248/jurnalperpajakan.v5i2.4041
<![CDATA[Taxpayers are individuals or entities that have the authority to pay taxes, withhold taxes, and collect taxes, and have rights and obligations related to taxation in accordance with the provisions in force in Indonesia. One of the things that are related or identical with taxpayers is the Taxpayer Identification Number (NPWP), so every individual has an NPWP in carrying out his tax rights and obligations. As a good citizen, you must comply with tax rules in accordance with the law (UU) on taxation, because the effect of taxes is very influential on the economic balance in Indonesia as well as having a taxpayer is proof that a country can definitely improve the country's economy because taxes can be used as a tool to optimally enter funds into the State treasury so that it finances the expenditure of the State's own interests. If citizens are educated & understand about the special rules of taxation, it cannot be denied that the potential for state revenues will increase and will return or have an impact on the community. Therefore, it is important to understand the special rules regarding the obligations of Indonesian citizens to pay taxes.]]>
<![CDATA[MEMAHAMI EFEKTIVITAS E-SAMSAT SEBAGAI MEDIA PEMBAYARAN PAJAK KENDARAAN BERMOTOR ]]>
<![CDATA[Aini, Nur]]>;
<![CDATA[Furqon, Ihmada Khoiri]]>
<![CDATA[ JURNAL PERPAJAKAN Vol 5 No 1 (2023): JURNAL PERPAJAKAN ]]>
Publisher : <![CDATA[Universitas Pembangunan Panca Budi ]]>
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DOI: 10.54248/jurnalperpajakan.v5i1.4026
<![CDATA[Overcoming In order to improve the performance of effective public services, a new program was created, namely E-Samsat. E-Samsat is the government’s breakthrought in providing services for the community to fulfill their obligations in paying the motor vehicle tax they have. E-Samsat payment servics can be via sms banking or transfer via an ATM machine. The four main goals of E-Samsat are simple, fast, qualit and safe. This study aims to determine the effectiveness of E-Samsat receipt as a medium for payment of motor vehicle taxes. The research method used by the author tries to describe and review the understanding of the effectiveness of E-Samsat as a medium for paying motor vehicle taxes. Keyword : Tax, E-Samsat]]>
<![CDATA[MEMBANGUN KESADARAN DALAM KEPATUHAN MASYARAKAT UNTUK MEMBAYAR PAJAK ]]>
<![CDATA[Amalia, Eka Wadzilah]]>;
<![CDATA[Furqon, Imahda Khoiri]]>
<![CDATA[ JURNAL PERPAJAKAN Vol 5 No 2 (2023): JURNAL PERPAJAKAN ]]>
Publisher : <![CDATA[Universitas Pembangunan Panca Budi ]]>
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DOI: 10.54248/jurnalperpajakan.v5i2.4031
<![CDATA[Taxes are folk fees to the state based on the law, so that it can be forced, by not getting a direct report. Taxes are collected based on legal norms to cover the production costs of collective goods and services to achieve general well-being. Rejection to pay, avoidance, or resistance to taxes in general include legal violations. Tax is one of the sources of government funds to carry out development, both the central government and regional government. If someone has fulfilled the subjective requirements and objective requirements, then it must pay taxes. In the Tax Act has been explained, if someone intentionally does not pay taxes that should be paid, then the threat of administrative sanctions and penalties criminal.]]>
