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Maya Macia Sari
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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 PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN (STUDI KASUS KOTA MEDAN) Saraswati, Dwi; Putra Harahap, Ardhansyah
JURNAL PERPAJAKAN Vol 7 No 2 (2025): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v7i2.4969

Abstract

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 techniques used 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 consistent with 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%.
PENGARUH PENERAPAN PP NO 23 TAHUN 2018 TERHADAP PENINGKATAN KEPATUHAN PEMBAYARAN PAJAK PADA PELAKU UMKM (USAHA MIKRO KECIL MENENGAH) Adiman, Sumardi; Rizkina, Miftha
JURNAL PERPAJAKAN Vol 7 No 2 (2025): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v7i2.4970

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) that have grown so rapidly from year to year have created tax obligations for these business actors. To help UMKM Taxpayers, the government in 2013 has issued Peraturan Pemerintah (PP) number 46. After several years of implementation, now the government has issued an improvement to the regulation, namely by issuing Government Regulation No. 23 of 2018. This regulation was issued to provide tariff relief for UMKM business actors. However, the PP which was passed in mid-2018 is still felt to lack to increase compliance in tax payments to UMKM. This research focuses on taxpayers' understanding of the implementation of these rules. This study aims to see the influence of PP 23 of 2018 related to the reduction of tax rates for UMKM, whether this reduction in tariffs can increase the compliance of UMKM actors in paying their tax obligations. The method used in this study uses a qualitative approach, steps in qualitative data analysis through four processes, namely collecting data, sorting unnecessary data, presenting and analyzing data, and finally concluding data. The result of this study is that all respondents stated that they were willing to pay taxes at the new rate. However, respondents hope to get more detailed information and guidance to take care of their tax obligations.
ANALISIS PENINGKATAN KEPATUHAN WAJIB PAJAK DALAM PEMBUATAN NPWP UKM DI KEBUN LADA KECAMATAN HINAI KABUPATEN LANGKAT Rioni, Yunita Sari; Radhifan Syauqi, Teuku
JURNAL PERPAJAKAN Vol 7 No 2 (2025): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v7i2.4971

Abstract

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 can facilitate 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
ANALISIS KONTRIBUSI PEMUNGUTAN PAJAK ALAT-ALAT BERAT DALAM MENINGKATKAN PENERIMAAN PAD DI PROVINSI SUMATERA UTARA Rizqy Ramadhan, Puja
JURNAL PERPAJAKAN Vol 7 No 2 (2025): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v7i2.4972

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 qualitative approach, 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 is a 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.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA LUBUK PAKAM Saladin Batubara, Soulthan; Iskandar, Rizal
JURNAL PERPAJAKAN Vol 7 No 2 (2025): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v7i2.4973

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 all individual 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.

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