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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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ANALISIS PENGELOLAAN PAJAK DAERAH DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA BINJAI Putri, Diva Aulia; Junawan, Junawan; Adiman, Sumardi
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.v6i1.4952

Abstract

This research aims to find out how regional taxes are managed, targets and realization of regional taxes and how effective regional taxes are in increas-ing local revenue in the Binjai city government. The method used in this research is quantitative descriptive. The data collection technique is through primary data, namely data obtained directly from data sources where the research was carried out at BPKPAD Binjai City and secondary data, namely data ob-tained through literature study. The results of the research show that the regional tax realization results obtained each year are not in accordance with the specified targets, resulting in a decline. with an average of 64.6%. Based on the effectiveness level, the results of the target percentage and realization of regional taxes are still below 100% with an average of 64.6% with the Ineffective (TE) criteria. It is hoped that BPKPAD will be able to manage regional taxes and explore the potential of Binjai City so that regional tax revenues can exceed the specified targets and can increase Orig-inal Regional Income.
TATA CARA PELAPORAN PAJAK TERHUTANG SURAT PEMBERITAHUAN MASA TERHADAP PAJAK PERTAMBAHAN NILAI PADA CV BINA PRATAMA REKAYASA Nasution, Nina Andriany; Fitriani, Annisa
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.v7i1.4963

Abstract

Value Added Tax Return Notice is used by corporate taxpayers to calculate the amount of tax that must be paid when subject to Taxable Goods (BKP) or Taxable Services (JKP) that must be reported. In addition to reporting payments or returning tax returns, Value Added Tax refunds can also be used to report assets and liabilities and pay taxes to buyers or collectors. Tax Notification Periods are usually reported every month, even if the balance does not change or the value of the rupiah in the relevant tax period is zero (0). The due date of the report is at the end of the following month, which is the 30th or 31st month after the tax period. Except for certain conditions described in Ministry of Finance regulations PER-80 / PMK.03 / 2010, the due date is not the end of the following month after the end of the relevant control period. If it is too late to report the VAT notification, a fine of Rp. 500,000 (KUP Article 7 (1))
ANALISIS PENGENAAN DAN PEMOTONGAN PAJAK PENGHASILAN (PPH) PASAL 23 PADA KANTOR BPJS KETENAGAKERJAAN CABANG RENGAT PADA MASA SEBELUM DAN SELAMA COVID 19 Madina, Hanny Cahya; Junawan, Junawan; Hidayat, Rahmat
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.v6i2.4958

Abstract

Cahya Madina, Hanny. 2021. “Analysis of the Imposition and Withholding of Income Tax (PPH) Article 23 at the Rengat Branch Office of BPJS Employment in the Period Before and During Covid 19”. D3 Taxation Study Program, Faculty of Social Sciences. Panca Budi Development University, Medan.Thesis. This study aims to determine how the mechanism of imposition and withholding of taxes in the period before and during covid 19. The research method used in this study is descriptive analysis. With this method, research data are compiled, interpreted, explained, and analyzed. The type of data used in this study uses qualitative data, the data is obtained from BPJS Employment Rengat Branch for the period March – December 2021. The results of this study conclude that: 1) BPJS Ketenagakerjaan Rengat Branch has made impositions and deductions that are in accordance with Minister of Finance Regulation Number 141 /PMK.03/2015 and also Law No. 36 of 2008. 2) There was a decrease in the amount of tax in 2020 with a difference in the Tax Baseline (DPP) of Rp. 39,962,981,-. and the difference in cutting rates of Rp 934,884, - due to a decrease in the budget due to limited activities during the Covid 19 Pandemic. 3). Some transactions are carried out by PKP that are not included in the NPWP by BPJS Employment so that the tariff cut is 4% of the Tax Imposition Basis (DPP).
PEMANFAATAN E-COMMERCE DALAM PENERIMAAN PAJAK Munthe, Desi Triana
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.v6i1.4953

Abstract

Indonesia's tax revenue in 2012 was still under budget. The increase in the number of taxpayers every year is still not able to cover the deficit. Ecommerce, which continues to grow in number every year, can be one of the right solutions to solve this problem. One of the factors that can affect e-commerce is Indonesian internet users which are also increasing every year. Unfortunately, the Directorate General of Taxes has still not decided on the perfect regulations for e-commerce transactions in Indonesia. Indonesia needs to define which transactions should be taxed. This study aims to determine the potential tax revenue from e-commerce transactions in Indonesia.
KEBIJAKAN ATAS KEWAJIBAN E-FILLING DALAM PENYAMPAIAN SPT TAHUNAN BAGI ASN/TNI/POLRI DAPAT DITERAPKAN DI SELURUH WILAYAH INDONESIA Nasution, Dito Aditia Darma; Alpi, M. Firza
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.v7i1.4959

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 of taxpayers' 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.
PENGARUH EFEKTIVITAS PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PENDAPATAN ASLI DAERAH DENGAN JUMLAH PENDUDUK SEBAGAI VARIABEL MODERATING Rizkina, Miftha
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.v6i2.4954

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 on the 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 relationship between the effectiveness of BPHTB Collection on PAD. So that the population is a moderating variable for this study.
KEBIJAKAN ATAS KEWAJIBAN E-FILLING DALAM PENYAMPAIAN SPT TAHUNAN BAGI ASN/TNI/POLRI DAPAT DITERAPKAN DI SELURUH WILAYAH INDONESIA Sormin, Evan Hedi; Junawan, Junawan; Munthe, Desi Triana
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.v7i1.4960

Abstract

The purpose of writing this Final Project is to find out the implementation of submitting individual SPT using E-Filing at the Medan Petisah Tax Service Office (KPP), to find out the progress of submitting individual SPTs, to find out the level of individual taxpayer compliance after using the E-Filing system in carrying out tax reporting. This study uses a descriptive method with data collection techniques through observation, interviews and literature at the research site, namely the Medan Petisah Tax Service Office (KPP). The results of this study indicate that the compliance of individual taxpayers in reporting the Annual Individual Income Tax (PPh) has increased, however, the tax office is still making efforts so that people are willing to report taxes so that income from the tax sector can increase.
PENGARUH KEBIJAKAN PENGAMPUNAN PAJAK TERHADAP PERMOHONAN PENGAJUAN KEBERATAN DI KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK Adiman, Sumardi
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.v6i2.4955

Abstract

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 to improve 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 a ransom 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.
EVALUASI PENGGUNAAN SISTEM E-FILING LOADER E-SPT ATAS PPh BADAN SEBAGAI UPAYA PENGENDALIAN INTERNAL DI KPP PRATAMA MEDAN POLONIA Siregar, Oktarini Khamilah; Aulia, Nurul
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.v7i1.4961

Abstract

Online reporting system in tax reporting implemented by the Directorate General of Taxation automatically provides convenience options for taxpayers who have a busy schedule but want to report their Annual Notification anywhere without the need to queue to spend a long time in an integrated service place. The e-filing loader e-spt for Corporate Income Tax at the Medan Polonia Primary Tax Service Office is expected to assist internal parties in achieving the expected targets through its system. The purpose of this study is to evaluate the e-filing loader e-spt system of the Corporate Income Tax whether it can help in internal control efforts through system planning criteria, the system implementation process, the use of the system, and the benefits and objectives of the system. Based on the evaluation that I have done through the Interview system related to predetermined criteria, it shows that the use of the E-filing loader e-spt system for Corporate Income Tax is sufficient to assist the tax authorities in collecting Annual Notification Notification as an internal control effort at the Medan Polonia Primary Tax Service Office.
PENGARUH PROGRAM PENGAMPUNAN PAJAK TERHADAP EFEKTIVITAS PENERIMAAN PAJAK DI INDONESIA Supraja, Galih
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.v6i2.4956

Abstract

This study aims at testing the influence of tax amnesty program toward the effectiveness of tax revenue at KPP in Indonesia. The data sources in this data are secondary data of tax revenue from all KPP in Indonesia in 2015 and 2016. The samples used in this data are tax revenue from 341 KPP offices. The data analysis methods are descriptive analysis and verification analysis. The hypothesis in this study is tested using paired sample t-test. It shows that tax amnesty does not significantly influence the effectiveness of tax revenue in KPP in Indonesia. The test reveals that out of 341 KPP offices, there are only 53 KPP offices (16%) whose tax revenue is effective, whereas the revenue from 288 KPP offices (84%) is not yet effective.

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