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<![CDATA[ANALISIS PENGARUH PERSEPSI KEGUNAAN, PERSEPSI KEMUDAHAN, DAN SIKAP PENGGUNAAN TERHADAP MINAT PERILAKU PENGGUNAAN BILLING SYSTEM (STUDI PADA WAJIB PAJAK KANTOR PELAYANAN PAJAK PRATAMA MALANG UTARA) ]]>
<![CDATA[Andrian, Agus]]>
<![CDATA[ Jurnal Mahasiswa Perpajakan Vol 3, No 1 (2014): DESEMBER ]]>
Publisher : <![CDATA[Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya ]]>
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<![CDATA[This research uses TAM as a basic model of hyphothesis. The variable which are use in this research is perceived usefulness, perceived ease of use, attitude towards, and behavioral intention. The goal is to know perceived usefulness, perceived ease of use, and attitudes towards the use of the taxpayer’s interest to use the Billing System  . This research uses descriptive method quantitative approach. Data collection is done using random sampling techniques. The data used are primary data obtained by using a questionnare. The subject of this research is the taxpayer listed on KPP Pratama North Malang. The sample used in this research amounted 100 respondents and data analysis using SPSS program version 21.0. The result of this research indicates that all the hypothesis are accepted. The first hypothesis shows that Perceived ease of use significantly influential to perceived usefulness. The second hyphotesis shows that perceived usefulness significantly influential to attitude towards. The third hyphotesis shows that perceived ease of use significantly influential to attitude towards. The fourth hypothesis shows that attitude towards significantly influential to behavior intention. The fifth hyphotesis shows that perceived usefulness significantly influential to behavioral intention. Keywords: Billing System, Technology Acceptance Model (TAM), Perceived Usefulness, Perceived Ease of Use, Attitude Toward, Behavioral, Intention]]>
<![CDATA[EVALUASI PELAKSANAAN PENGAWASAN PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) ATAS KEGIATAN MEMBANGUN SENDIRI (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Batu) ]]>
<![CDATA[Karima, Ahlisia]]>
<![CDATA[ Jurnal Mahasiswa Perpajakan Vol 3, No 1 (2014): DESEMBER ]]>
Publisher : <![CDATA[Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya ]]>
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<![CDATA[The Potency of Value Added Tax (VAT) of Buliding by Self Effort in Batu is big enough seen from enhancement of Batu City investment on 2013so it is necessary to evaluate the Admission control to increase VAT acceptance on Building by Self Effort in Pratama Tax Office Batu. The purpose of this study is to find out the plot of admission control based on Building by Self Effort in Pratama Tax Office and to find out the evaluation of acceptance admission control based on Building by Self Effort in Pratama Tax Office. First to analyzing VAT admission control of VAT of Building bySelf Effort and Second to analyzing the acceptance based on Building by self effort. The design on this study is descriptive qualitative. The result of the study indicate that the VAT supervision on Building by Self Effort is approriate to minister of finance regualtion No. 163/PMK/03/2012. VAT admission on Building by Self Effort on 2011-2013 has small contribution which is under 10%. Therefore, Pratama Tax Office Batu should maximize the supervision to increase the acceptance. Keywords :  Value Added Tax, Value Added Tax of Building By Self Effort, Admission Control, Acceptance on Building by Self Effort]]>
<![CDATA[PENGARUH SOSIALISASI, MOTIVASI, DAN PEMAHAMAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA PENGUSAHA KENA PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA MALANG UTARA) ]]>
<![CDATA[Widiastuti, Diani]]>
<![CDATA[ Jurnal Mahasiswa Perpajakan Vol 3, No 1 (2014): DESEMBER ]]>
Publisher : <![CDATA[Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya ]]>
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<![CDATA[This research aims to analyze and explain the influence effect of socialization, motivation, and taxpayer understanding toward taxpayer compliance. This study occurred form the effort that done by Directorate General Taxes wich is conducting the reformation of administrative system in Value Added Tax (VAT). That reformation is tagged by rising regulation in PER-10/PJ/2013 and PER-11/PJ/2013, wich is started on June 2013 that the responsibility to collect and report monthly tax return must be used e-SPT. This research used explanatory research method wich is showed the casual relation between the variables by hypothesis tested. The population of this research is amounted to 1.051 taxpayer that sample determined by using slovin formula wich is amounted to 100 taxpayer. Sample is taken by using simple random sampling technique and data collection method is collected by speading questionnaire. Analysis used multiple linear regression. Based on the result of this analysis is known that socialization variable and taxpayer understanding has a positively and significantly influence toward taxpayer compliance, meanwhile motivation variabel has positively influence unfortunately it hasn’t significantly influence toward taxpayer compliance. Keywords: Socialization, Motivation, Taxpayer Understanding, and Taxpayer Compliance]]>
<![CDATA[PENGARUH PELAKSANAAN SENSUS PAJAK NASIONAL, KUALITAS PELAYANAN DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Pada Wajib Pajak Orang Pribadi di KPP Pratama batu) ]]>
<![CDATA[Mareta, Emielia]]>
<![CDATA[ Jurnal Mahasiswa Perpajakan Vol 3, No 1 (2014): DESEMBER ]]>
Publisher : <![CDATA[Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya ]]>
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<![CDATA[National Tax Census is implemented to improve the obedience of taxpayers. The expected goals of National Tax Census include improving tax bases, increasing the obedience to submit Tax Annual Report, improving tax revenue, updating database, and socializing and educating taxpayers. Research type is explanatory. The sample includes private taxpayers who are subjected to National Tax Census and registered at KPP Pratama Batu. Sampling method is non-probability sampling with accidental sampling technique. Data analysis method involves descriptive analysis and multiple linear regression analysis. Result of research indicates that Fcount is 175,149 and Ftable is 2.45 (Fcount > Ftable). It is concluded that simultaneously, National Tax Census implementation service quality and tax knowledge have significant influence on the obedience of taxpayers. Result of dominant test with Standardized Coefficients Beta has indicated that National Tax Census implementation has beta of 0.220, while service quality and tax knowledge have 0.275 and 0.617 for their betas. Based on these results, it can be said that the most dominant variable influencing the obedience of taxpayers is tax knowledge. Keywords : The Obedience of Taxpayers, National Tax Census Implementation, Service Quality, Tax Knowledge]]>
<![CDATA[Efektivitas Intensifikasi Pemungutan Pajak Bumi Dan Bangunan Perdesaan dan Perkotaan (PBB-P2) serta Kontribusinya Terhadap Pendapatan Asli Daerah (PAD) Kota Surabaya ]]>
<![CDATA[Pradita, Ferian Dana]]>
<![CDATA[ Jurnal Mahasiswa Perpajakan Vol 3, No 1 (2014): DESEMBER ]]>
Publisher : <![CDATA[Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya ]]>
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<![CDATA[The enactment of the law No. 28 of 2009 about Local Taxes and Retribution, makes tax collection of Tax Property of Rural and Urban Sectors (PBB-P2) is under the authority of the Local Government. Therefore, it needs a specific to raise the realization of the target of tax revenues, especially about the PBB-P2. This condition will encourage Local Governments to further explore the potential of PAD revenue from PBB-P2 sector in the region. This research used a descriptive study with qualitative approach. The results of this study identified that the collection of PBB-P2 conducted by the DPPK of Surabaya covers only urban areas, since there is no rural area in Surabaya. Several intensification efforts of the collection Urban PBB included, maintaining and repairing of the data base, strengthening the process collection, improving supervision to tax, increasing administrative efficiency, coordinating with relevant agencies, socializing, and utilizing mobile car for PBB payments. The effectiveness of the collection of Urban PBB intensification that has been implemented by the DPPK of Surabaya showed the criteria "Adquately Effective". Urban PBB contributions from 2011 to 2013 indicating that the contribution of Urban PBB acceptance toward the realization of PAD Surabaya included in the criteria “Mediumâ€. Keywords: Effectiveness, Intensification, PBB-P2, PAD]]>
<![CDATA[IMPLEMENTASI PROSES PEMUNGUTAN PAJAK AIR TANAH DI KOTA MALANG (STUDI PADA DINAS PENDAPATAN KOTA MALANG) ]]>
<![CDATA[Riyanto, Inggar Ajeng Pradina]]>
<![CDATA[ Jurnal Mahasiswa Perpajakan Vol 3, No 1 (2014): DESEMBER ]]>
Publisher : <![CDATA[Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya ]]>
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<![CDATA[This research aims to know and describe the implementation of ground water tax collecting process in Malang city that conducted by Department of Regional Revenue of Malang City, the obstacles and the efforts undertaken to figure these obstacles. This research is descriptive approach. The focus of this research is the  implementation of ground water tax collecting processe, the obstacles and the efforts undertaken to figure these obstacles. Based on the results of research, the implementation of ground water tax collecting process in Malang city has been conducted in accordance with the definition of collection that was found in Law Number 28 Year 2009. But ground water tax collecting processes is not full-implemented to prevailing laws. The obstacles are lack of society’s awareness about their ground water tax obligations, the arrears, water meters have yet to be full-implemented, and ambiguity on commercial household. Efforts to figure obstacles are socialization and direct-approach to the society, collection in the current month, water meters installation and increasing the price basic ground water. Key Word: Ground Water Tax, Tax Collecting, Regional Tax]]>
<![CDATA[EVALUASI KEWAJARAN HARGA DAN KESESUAIAN METODE TRANSFER PRICING DENGAN PERDIRJEN PAJAK NOMOR PER-32/PJ/2011 (STUDI KASUS PADA PT. MERTEX INDONESIA) ]]>
<![CDATA[Saraswati, Medianti Jipi]]>
<![CDATA[ Jurnal Mahasiswa Perpajakan Vol 3, No 1 (2014): DESEMBER ]]>
Publisher : <![CDATA[Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya ]]>
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<![CDATA[PT. MERTEX using Transactional Net Margin Method as a pricing method in transfer pricing transactions with related parties. Related to this method, needs to be applicated Arm’s Length Principles as defined in PER-32/PJ/2011. This study used a descriptive research with a qualitative approach based on case studies. The results showed that, transfer pricing methods used by PT. MERTEX in accordance with the Arm’s Length Principles and PT. MERTEX has implemented procedures and measures, as stipulated in PER-32/PJ/2011. There are differences between PT. MERTEX and Directorate General of Taxes Auditor in the disclosure of arm’s length price on transfer pricing transaction, so it needs to be continued to the Objection level. Documentation of PT. MERTEX’s transaction with related parties needs to be continued to meet the requirements in applying the Arm’s Length Principles as defined in PER-32/PJ/2011. If PT. MERTEX can show that documents in case of investigation by the Director General of Taxes Auditor, PT. MERTEX have strong evidence to support his argument in applying the arm’s length price/ earnings, thus PT. MERTEX able to resolve their disputes with the Auditor until the Appeals level. Keyword: Transactional Net Margin Method, Transfer Pricing, Related Party, Arm’s Length, PER-32/PJ/2011]]>
<![CDATA[PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BATU ]]>
<![CDATA[Sofiyana, Rindi Lestari Suci]]>
<![CDATA[ Jurnal Mahasiswa Perpajakan Vol 3, No 1 (2014): DESEMBER ]]>
Publisher : <![CDATA[Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya ]]>
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<![CDATA[This research is motivated because the tax administration system modernization efforts undertaken by the Directorate General of Taxation is the current omzet limit changes for the Taxable Enterprises inaugural from Rp 600.000.000,- to Rp 4,8 billion. with a change in that omzet limit, the number of Taxable Enterprises in Indonesia be on the wane. The purpose of this study to investigate the effect of variables modernization of tax administration on tax compliance partially and simultaneousl. This research used in quantitative research and the type of research is explanatory research. This study used a questionnaire as a means of collecting data with a sample of Taxable Enterprises were enrolled in the KPP Pratama Batu with sample method used nonprobability sampling by purposive sampling technique. Result of the research of t-test, it is known that changes in the organizational structure and the implementation of service significantly influence taxpayer compliance. While the development of information technology and the code of conduct employee has no effect and no significant effect on tax compliance. The results of the F test it is known that the independent variables consisting of changes in the organizational structure, implementation services, the development of information technology and the code of ethics of employees significantly affect the dependent variable is tax compliance. Keyword : Modernization, Taxpayer Compliance]]>
<![CDATA[ANALISIS KESIAPAN ADMINISTRASI PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (STUDI PADA DINAS PENDAPATAN, PENGELOLAAN KEUANGAN DAN ASSET KABUPATEN MALANG) ]]>
<![CDATA[Tyasa, Iqbal Wilda]]>
<![CDATA[ Jurnal Mahasiswa Perpajakan Vol 3, No 1 (2014): DESEMBER ]]>
Publisher : <![CDATA[Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya ]]>
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<![CDATA[Law no. 28 year 2009 on regional taxes and retribution assign transferred to the region of tax land and property rural and urban sectors (PBB P2). Because of this Local Governments should prepare all aspects needed to manage the PBB P2. The purpose of this study was to analyze preparedness the Department of Revenue, Management, Finance and Asset (DPPKA) Malang Regency in implementing PBB P2. This study uses descriptive qualitative approach. Research focus is on the administration of the PBB P2 and duties and responsibilities of implementing PBB P2 on DPPKA Malang regency. This study uses data collection techniques such as interviews and documentation. Selected research instruments researchers is interview guides and form of document recording. Researcher used data analysis techniques with a model of Miles and Huberman.The conclusion of this study is DPPKA Malang regency ready to manage the PBB P2 although there are still some deficiencies that will continue to be evaluated and repaired. Suggestions a can be submitted researcher is to give impetus to Malang regent to take A 0.3% rate, increase cooperation at Bank account opening, move rooms Bidang Pendapatan II, send field officers Bidang Pendapatan II for valuation and separating task objection and appeal. Keywords: Local Governments, Prepare Adminitration, tax land and property rural and urban sectors]]>
<![CDATA[EFEK PAJAK HOTEL DAN PAJAK RESTORAN SEBAGAI SUMBER PENDAPATAN PAJAK DAERAH KOTA BATU (Studi Pada Dinas Pendapatan Daerah Kota Batu) ]]>
<![CDATA[Lalityasari, Ayu Rahajeng]]>
<![CDATA[ Jurnal Mahasiswa Perpajakan Vol 3, No 1 (2014): DESEMBER ]]>
Publisher : <![CDATA[Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya ]]>
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<![CDATA[This study uses explanatory research with quantitative approach. The population in this research is all data of monthly time series revenue of hotel tax and restaurant tax. The selection of the samples is based on the monthly time series data in the period of January 2010 – December 2012, which are 36 samples. The data was obtained from Local Revenue Office of Batu City. The analysis of the data employs double linear statistic regression by using SPSS 19.0 program. The determination coefficient value (R2) of 0.018 means that free variables of hotel tax and restaurant tax explains bound variables of local tax revenue of 81.8% while the rest (18.2%) is explained by other unstudied variables. The result of simultaneous test (F Test) shows that hotel tax and restaurant tax have simultaneously significant effects on local tax revenue. Meanwhile, the result of partial test (t Test) shows that hotel tax and restaurant tax variables have significant effects on local tax revenue. It is also evidence that restaurant tax has the most dominant effect because it has the biggest beta coefficient value and t count. Based on these results, it is suggested that Local Revenue Office of Batu City pay more attention to hotel tax and restaurant tax revenue so that it can increase the revenue and the office should also tighten the administration sanctions for the taxpayers performing tax violation because these sanctions are more effective in decreasing hotel tax and restaurant tax arrears Keyword: Hotel and Restaurant Tax Batu City, Local Tax Revenue, Hotel Tax Revenue, Restoran Tax Revenue]]>
