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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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PENGARUH KEPUASAN PELAYANAN PAJAK TERHADAP KEPATUHAN DAN KEPERCAYAAN MASYARAKAT Listiawati, Listia Wati
JURNAL PERPAJAKAN Vol 5 No 1 (2023): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v5i1.4027

Abstract

Konsistensi individu dalam membayar retribusi merupakan komitmen yang harus dilakukan oleh setiap penduduk, baik individu maupun korporasi. Sifat administrasi penilaian dalam menawarkan jenis bantuan untuk memenuhi warga sejauh disposisi yang diberikan kepada warga mempengaruhi kepercayaan publik dalam kerangka tugas pada umumnya, khususnya melayani warga serta dapat diharapkan baik secara langsung maupun di web, bukan hanya administrasi yang diberikan oleh otoritas yang bertanggung jawab. Namun, jabatan dalam penilaian pembayaran juga sangat wajib untuk mempengaruhi warga negara.
PENGARUH KESADARAN WAJIB PAJAK, PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Habib, M. Khusnul; Furqon, Imahda Khoiri
JURNAL PERPAJAKAN Vol 5 No 2 (2023): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v5i2.4043

Abstract

The purpose of this study was to determine the effect of awareness, understanding of taxation and tax sanctions on individual taxpayer compliance. Included in the type of correlational research because it is useful for testing research hypotheses. The research sample was taken using a simple random sampling method (Simple Random Sampling) with 100 correspondents. After testing the hypothesis, it can be concluded that partially awareness, understanding of taxation and tax sanctions have a positive and significant effect on the compliance of individual taxpayers registered at KPP Pratama North Malang for the 2020 tax year.
MEMAHAMI EFEKTIVITAS PENERAPAN KEBIJAKAN TAX AMNESTY (PENGAMPUNAN PAJAK) DI INDONESIA Letisya, Putri; Furqon, Ihmada Khori
JURNAL PERPAJAKAN Vol 5 No 1 (2023): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v5i1.4028

Abstract

Overcoming the problem of an increasingly weak economy, in this case the Indonesian government issued a new policy. As the author will describe, namely the Tax Amnesty policy. which aims to obtain tax revenue, which is expected to be able to increase tax revenue in Indonesia and change the tax system in Indonesia into a Self Assessment System, which previously used the Officeial Assessment System. The research method used by the author is the literature study method. In this regard, the author tries to describe and review the understanding of the effectiveness of the implementation of the tax amnesty policy. Where there is still very little for taxpayers who participate in this policy. Even though this policy also affects the compliance of each individual taxpayer.
ANALISIS PENERIMAAN RETRIBUSI PARKIR SEBELUM DAN SESUDAH DITERAPKANNYA E-PARKING PADA DINAS PERHUBUNGAN KOTA MEDAN Andini, Alyuna; Damanik, Destari; Eka Susilawaty, Tengku
JURNAL PERPAJAKAN Vol 6 No 1 (2024): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v6i1.4889

Abstract

Andini, Alyuna. 2023. "Analysis of Parking Levy Receipts Before and After the Implementation of E-Parking at the Medan City Transportation Office". D3 Taxation Study Program, Faculty of Social Science. Universitas Pembangunan Panca Budi Medan. Final Project. This study aims to determine the Receipt of Parking Retribution Before and After the implementation of E-Parking at the Medan City Transportation Office. The research method used in this study is descriptive analysis. With this method, research data is compiled, interpreted, explained, and analyzed. The type of data used in this study used qualitative data and data obtained from the Medan City Transportation Office.
PENGARUH PENGHINDARAN PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK Yuliana, Nia; Furqon, Imahda Khoiri
JURNAL PERPAJAKAN Vol 5 No 2 (2023): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v5i2.4039

Abstract

The introduction of the self-assessment system has not been able to change taxpayers to carry out their tax activities independently and honestly. Tax planning is the first step in tax management. This step features an investigation and investigation of tax laws to align the selected type of tax savings with tax avoidance and tax evasion behavior in society. Tax avoidance is the right of all taxpayers, even so, taxpayers who do tax avoidance do not mean they can escape tax sanctions. Aggravating and fair sanctions against taxpayers who try to find loopholes or violate the law must be complied with.
ANALISIS KEPATUHAN PAJAK PENGHASILAN PASAL 23 ATAS JASA KONSULTAN PADA PT. PERKEBUNAN NUSANTARA IV -, Amelia; -, Junawan; Syauqi, Teuku Radhifan
JURNAL PERPAJAKAN Vol 6 No 1 (2024): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v6i1.4890

Abstract

Income Tax is a tax imposed on modular income, services, gifts and awards, other than those withheld by Article 21 Income Tax. This study was conducted with the aim of determining the suitability of fulfilling Article 23 Income Tax for consulting services at PT. Nusantara Plantation IV. The data analysis technique used in this research is descriptive qualitative. The results of this study indicate that the withholding of Article 23 Income Tax by PT. Perkebunan Nusantara IV has complied with Law Number 36 of 2008 concerning Income Tax. However, there was a delay in depositing Income Tax Article 23 that occurred in March and December 2020 due to a system error when making the deposit.
PENGARUH DITERAPKANNYA E-FILING DALAM PERPAJAKAN DI ERA DIGITALISASI 4.0 TERHADAP KEPATUHAN MASYARAKAT DALAM MEMBAYAR PAJAK DI INDONESIA Frendika, Eka
JURNAL PERPAJAKAN Vol 5 No 2 (2023): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v5i2.4040

Abstract

Tax is a contribution from the people to the state treasury based on law that can be enforced without receiving direct reciprocal services that can be shown and which are used to pay for general expenses". One f orm of digitalization 4.0 in the field of taxation is the submission of notification letters online called e- Filing. Based on the regulation of the Minister of Finance Number 181 / PMK03 / 2007, e-Filing is a method of submitting Annual Tax Returns which i s done online and in real time through the website of the Directorate General of Taxes (www.pajak.go.id) or Application Service Provider (ASP). With e- Filing, taxpayers will get convenience and save time and costs incurred because they can report Annual Tax Returns online 25 hours. Reviewed from the aspect of information technology in the current digitalization era, the implementation of e-filing is part of the implementation of electronic government (e -gov) in Indonesia
PENERAPAN PERENCANAAN PAJAK PENGHASILAN PASAL 21 SEBAGAI STRATEGI PENGHEMATAN PEMBAYARAN PAJAK PADA YAYASAN KURNIA Rioni, Yunita Sari; Saraswati, Dwi; Junawan, Junawan
JURNAL PERPAJAKAN Vol 6 No 1 (2024): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v6i1.4951

Abstract

Tax planning is one of the ways that taxpayers can utilize in managing their business or income taxation, but it should be noted that the intended tax planning is tax planning without violating the constitution or applicable taxation laws. Tax Planning is a capacity that is owned by the Taxpayer (WP) to arrange financial activities in order to get a minimum tax expenditure (burden). Theoretically, tax planning is known as effective tax planning, which is a taxpayer trying to get tax savings through tax avoidance procedures systematically in accordance with the provisions of the Taxation Law. An appropriate tax planning will produce a minimal tax burden that is the result of tax savings and / or tax avoidance that can be received by the tax authorities and not at all due to tax smuggling that cannot be accepted by the tax authorities and will not be tolerated (Ruchjana, 2008) . Good planning requires taxpayers to follow and know the latest developments in taxation regulations (Gloritho, 2009).
IMPLEMENTASI SISTEM SELF ASSESMENT PAJAK PENGHASILAN PASAL 25 PADA PT SYNERGI RAVELINO TOURS & TRAVEL Saraswati, Dwi; Rioni, Yunita Sari
JURNAL PERPAJAKAN Vol 7 No 1 (2025): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v7i1.4962

Abstract

The purpose of this study is to describe the calculation, deposit and reporting as well as the application of accounting for Income Tax Article 25 at PT. Synergi Ravelino Tours & Travel. The data used in this study are secondary data obtained through documentation and observation of financial statements for the data in 2017. The analytical method used in this study is descriptive analysis with a qualitative approach. The results of this study indicate that the calculations made by PT. Synergi Ravelino Tours & Travel complies with tax regulations. Delays in depositing and reporting Article 25 Income Tax will be subject to fines which can be detrimental to the company. The results of this study are PT. Synergi Ravelino Tours & Travel make deposits and report Article 25 Income Tax past the deadline set by the Taxation Law, thus subject to administrative sanctions.
ANALISIS TAX PLANING DALAM UPAYA MINIMALISASI HUTANG PAJAK PADA INDUSTRI KECIL MENENGAH DI KOTA MEDAN Irawan, Irawan
JURNAL PERPAJAKAN Vol 6 No 2 (2024): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v6i2.4957

Abstract

The purpose of this study is to find out whether the application of tax planning in Small and Medium Industries is appropriate according to the Tax Law. In this study, a descriptive research approach is used, which is a research to compile, classify, interpret and interpret data so as to provide an overview of the problem of analysis of the effectiveness of operational cost control. The data analysis technique uses the descriptive method of the Accounting approach. Based on the results of data analysis and discussion, it can be found that the tax filing carried out by the company is not in accordance with the applicable tax regulations, where the company does tax planning without taking advantage of the applicable tax regulations. The company has made efforts to implement tax planning on the welfare costs of its employees, and efforts to minimize its tax burden are considered not optimal because the company has not utilized in-kind costs as recognized expenses according to taxes. The cost of the PKP deduction is only limited to the cost of health benefits and transportation allowances, while employee meal allowances and work clothes cannot be deducted as tax objects.

Page 4 of 6 | Total Record : 55

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