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INDONESIA
Jurnal Mahasiswa Perpajakan
Published by Universitas Brawijaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
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Articles 25 Documents
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Search results for , issue "Vol 5, No 1 (2015): April" : 25 Documents clear
PERENCANAAN PAJAK PADA PT ‘X’ DALAM UPAYA MEMINIMALISIR PAJAK PENGHASILAN BADAN YANG HARUS DI BAYAR (STUDI KASUS PADA PT ‘X’) Landy, Novia
Jurnal Mahasiswa Perpajakan Vol 5, No 1 (2015): April
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

This research is done on basically different interests in tax payments between taxpayers and the government. For taxpayers, paying taxes are one of the burden of profit because it will reduce the amount received .While for the government , the payment of income tax will be used to a country development. So that taxpayers will try to the best possible in order to minimize taxes. There are many ways the company do in reducing the number of taxes starting from the legal and illegal. The most famous of illegal ways are make financial reports more than one , which will be used to internal company , for determining the amount of tax owed, and to banking transaction. Tax planning is one of way of legal minimize taxes owed .The principle of tax planning is to harness the cracks of the law that profitable. Because any legislation proved that every rules could not include all desired. The data which showed by the researcher tell that, the income tax owed by ‘X’ Company could be minimized with various ways. If ‘X’ Company use tax planning based on the recommendation of the researcher, then ‘X’ Company can minimize 8,27 % of the income tax. Keyowords: Tax planning, company tax income, employee tax income, commercial financial report, fiscal financial  report.
PENERAPAN SANKSI ADMINISTRASI TERHADAP KETIDAKPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN BAGI WAJIB PAJAK (Studi Kasus Pada Dinas Pendapatan Daerah Kota Malang) Azmi, Muhammad Razuli
Jurnal Mahasiswa Perpajakan Vol 5, No 1 (2015): April
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

This study attempts to know and comprehend sanctions that imposed against disobedience administration taxpayers to pay the tax of land and building, and to understand factors that inhibits the sanctions imposed against disobedience administration taxpayers to pay the tax of land and building. A method of this study is qualitative descriptive. The data used in this research is the data on primary and secondary data. Data collection techniques is in-depth interviews and documentation. The results of this study showed that the application of administrative sanctions against non-compliance of the paying tax of land and building in Malang has been runningwell. According to the Regional Regulation No. 11 of 2011, there were still unreceived SPT & PBB’s billing by taxpayer who didn’t pay yet. Influencing factors for administrative sanctions in Malang city was less of understanding for importance of taxation. Also there wasn’t shame yet if they didn’t pay the tax. Keyword: administrative sanction land and building tax, disobedienc
PENGARUH SANKSI PERPAJAKAN DAN SOSIALISASI PERPAJAKAN TERHADAP MOTIVASI MEMBAYAR PAJAK BUMI BANGUNAN PERKOTAAN DAN PEDESAAN (PBB P2) (STUDI PADA WAJIB PAJAK DI KELURAHAN AIRLANGGA KOTA SURABAYA) Damayanti, Gia Riessyta
Jurnal Mahasiswa Perpajakan Vol 5, No 1 (2015): April
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Land and building tax are one of the taxes collected by central goverment. To support the policy of regional autonomy, then done the transfer tax management of the land and building urban and rural - act based on act no 28 year 2009 on a regional tax levies. This research explans by using quantitative approach. This research is spreading the questionnaire to 97 respondents taxes of the land and building taxpayers in Airlangga urban, Surabaya. Technique of Data analysis in this research uses descriptive analysis and multiple linear regression analysis to test hypothesis through the F test (simultaneous) and t test (partial). The result of this research indicates that all the hypothesis are accepted. Based on the results in this research that can be a significant influence together (simultaneously) sanctions of taxation and socialization of taxation variables on the motivation to pay taxes of the land and building tax urban and rulal. Partially known that sanction of taxation significantly affect the value of the regression coefficient of 0,628. While socialization of taxation has partially significant effect on the motivation to pay taxes of the land and building tax urban rural with a regression coefficient of 0,487. Keyword: Sanctions of taxation,the socialization of taxation, motivation to pay taxes of the land and buliding urban and rural.
PENGARUH KARAKTERISTIK INDIVIDU BUDAYA DAN LINGKUNGAN SOSIAL TERHADAP KEPATUHAN PEMENUHAN KEWAJIBAN PERPAJAKAN (Studi Pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Malang Utara) Adi Mintarto, Prasetyo Rudy
Jurnal Mahasiswa Perpajakan Vol 5, No 1 (2015): April
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Pencapaian target penerimaan pajak dapat tercapai apabila wajib pajak patuh dalam menjalankan kewajiban perpajakannya, namun masih terdapat wajib pajak yang belum melaksanakan kewajiban perpajakannya dikarenakan oleh beberapa faktor, beberapa diantaranya adalah faktor karakteristik yang dimiliki individu, budaya wajib pajak, dan lingkungan sosial wajib pajak. Tujuan penelitian ini adalah untuk mengetahui pengaruh karakteristik individu, budaya, dan lingkungan sosial secara bersama-sama dan parsial terhadap kepatuhan pemenuhan kewajiban perpajakan (Studi Pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Malang Utara). Teknik pengambilan sampel menggunakan purposive sampling dengan 130 responden. Metode analisis menggunakan analisis regresi linier berganda. Berdasarkan hasil uji simultan, karakteristik individu, budaya dan lingkungan sosial secara bersama-sama berpengaruh signifikan terhadap kepatuhan pemenuhan kewajiban perpajakan. Hasil uji t, secara parsial variabel karakteristik individu, budaya dan lingkungan sosial berpengaruh terhadap kepatuhan pemenuhan kewajiban perpajakan. Saran bagi mahasiswa yang akan melakukan penelitian yang sejenis adalah agar menambah variabel lain yang dapat mempengaruhi kepatuhan membayar pajak dan menambah jumlah sampel sehingga hasil penelitian memiliki daya generalisasi yang lebih kuat. Kata kunci: karakteristik individu, budaya, lingkungan social, kepatuhan pemenuhan kewajiban perpajakan
ANALISIS PENYELESAIAN SENGKETA BANDING ATAS KASUS PAJAK PERTAMBAHAN NILAI DI PENGADILAN PAJAK (STUDI KASUS PT OP) Sahid, Iqbal
Jurnal Mahasiswa Perpajakan Vol 5, No 1 (2015): April
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

This study is discussing implementation of tax appeal settlement on Value Added Tax (VAT) Case of PT OP in Tax Court. Tax Appeal occurs because tax audit held by Directorate General of Taxes (DGT) based on tax restitution application filed by PT OP. The purpose of this study is to determine tax appeal settlement on VAT Case of PT OP in Tax Court and the impact of Tax Court’s decision of VAT dispute. The type of this study is descriptive using qualitative approach. Study’s result shows that tax appeal settlement of PT OP is harmonius with applicable current provision. Tax Court’s decision which is fully granting of PT OP’s petition impact to tax payment’s who overpayment plus interest that is awarded to PT OP as reward. The result of this study suggests DGT to not made any adjustment based only on assumptions. Adjustment must be made based on proof which is sufficient and reliable. The study also suggests PT OP to apply VAT’s restitution every Tax Period, to avoid any fine if there is any adjusment in tax audit. Keywords: Tax Appeal, Value Added Tax, Tax Court, Appellant, Settlement
PENGARUH PENGETAHUAN PAJAK DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK BADAN DI KANTOR PELAYANAN PAJAK PRATAMA JEMBER) Ning Dyah, Dias Kusuma
Jurnal Mahasiswa Perpajakan Vol 5, No 1 (2015): April
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

The Directorate General of Taxation takes strategic steps in the effort to increase the state revenue, which is known as tax reform. Tax reform includes the renewal of tax legislations, the renewal of tax system, and to direct to tax compliance of tax payers in tax payment. The low tax compliance can be influenced by several factors, including lack of knowledge of tax and low quality of service of tax authorities. Kantor Pelayanan Pajak (Tax Service Office) Pratama Jember is one of the tax offices that have been implementing the systems of administration, service and have a good work situation, which exist throughout JemberRegency. This is a great potential to increase tax revenues in accordance with the targets to be achieved. This research is an explanatory research with quantitative approach. This research was intended to determine the effect of knowledge of tax and quality of service of tax authorities on tax compliance either simultaneously or partially. The results showed that knowledge of tax and quality of service of tax authorities had a significant effect on tax compliance either simultaneously or partially. Keywords: knowledge of tax, quality of service of tax authorities, tax compliance ABSTRAK Direktorat Jenderal Pajak menempuh langkah – langkah strategis dalam upaya meningkatkan penerimaan negara yang lebih dikenal dengan pembaharuan perpajakan atau reformasi perpajakan. Pembaharuan perpajakan meliputi pembaharuan perundang – undangan perpajakan, pembaharuan sistem perpajakan, dan untuk mengarahkan pada kepatuhan wajib pajak dalam hal melakukan pembayaran pajak. Rendahnya kepatuhan wajib pajak dapat dipengaruhi oleh beberapa faktor, diantaranya ialah pengetahuan tentang perpajakan dan kualitas pelayanan fiskus yang masih rendah.  Kantor Pelayanan Pajak Pratama Jember merupakan salah satu kantor pelayanan pajak yang telah melakukan sistem administrasi, pelayanan, mempunyai situasi kerja yang baik, dan wilayah kerja luas di seluruh Kabupaten Jember. Hal tersebut merupakan potensi yang bagus untuk meningkatkan penerimaan pajak sesuai dengan target yang ingin dicapai. Jenis penelitian ini adalah explanatory research dengan pendekatan kuantitatif. Tujuan penelitian ini adalah untuk mengetahui pengaruh pengetahuan pajak dan kualitas pelayanan fiskus terhadap kepatuhan wajib pajak baik secara simultan maupun parsial. Hasil penelitian menunjukkan bahwa pengetahuan pajak dan kualitas pelayanan fiskus berpengaruh signifikan terhadap kepatuhan wajib pajak secara simultan maupun parsial. Kata Kunci: pengetahuan pajak, kualitas pelayanan fiskus, kepatuhan pajak
PENGARUH PENERAPAN MODERNISASIADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Pada Wajib Pajak Orang Pribadi di KPP Pratama Batu) Prabandari, Enggar Galuh
Jurnal Mahasiswa Perpajakan Vol 5, No 1 (2015): April
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Large state revenues are needed for organizing and financing national development. In order to pursue revenue taxation sector which is the largest revenue in the country today, the government establishes a program of renewal through modernization of tax administration. Knowing the effect of the implementation of the modernization of tax administration on tax compliance is the goal of this research. In this study, researchers used a kind of explanatory research. Multiple linear regression analysis is the analysis used in this study. The conclusion from this study is the level of compliance of individual taxpayer on KPP Pratama Batu by the implementation of the modernization of the organizational structure, modernization of organizational procedures, modernization of the organization's strategy, and the modernization of the organizational culture. Keywords: Modernization of tax administration, Taxpayer Compliance Abstrak Penerimaan negara yang besar sangat dibutuhkan untuk penyelenggaraan dan pembiayaan pembangunan nasional. Dalam rangka mengotimalkan penerimaan negara disektor  perpajakan  yang merupakan penerimaan terbesar dalam negri saat ini,  pemerintah membentuk program pembaharuan melalui modernisasi administrasi perpajakan. Mengetahui pengaruh pelaksanaan modernisasi administrasi perpajakan terhadap kepatuhan wajib pajak merupakan tujuan dari penelitian ini. Dalam penelitian ini peneliti menggunakan jenis penelitian explanatory research. Analisis regresi linier berganda merupakan analisis yang digunakan dalam penelitian ini. Kesimpulan dari penelitian ini adalah tingkat kepatuhan wajib pajak orang pribadi di KPP Pratama Batu  dipengaruhi oleh pelaksanaan  modernisasi struktur organisasi, modernisasi prosedur organisasi, modernisasi strategi organisasi, dan modernisasi budaya organisasi. Kata Kunci:   Modernisasi administrasi perpajakan, Kepatuhan Wajib Pajak
ANALISIS PENERAPAN KEBIJAKAN EARMARKING UNTUK PAJAK PENERANGAN JALAN (Studi Kasus pada PT PLN (Persero) dan Pemerintah Kabupaten Bojonegoro) Santya, Choir Cahya
Jurnal Mahasiswa Perpajakan Vol 5, No 1 (2015): April
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Street Lighting Tax is one of the Bojonegoro’s regional tax. As we know that the mandate of Law No. 28 of 2009 about Regional Tax and Regional Retribution Article 56 Paragraph (3) explain that the proceeds of street lighting tax allocated for the provision of street lighting. A similar allocation concept has been adopted in Bojonegoro’s Regional Regulation No. 15 of 2010 about Regional Tax Article 40 and Bojonegoro’s Regent Regulation No 15 of 2012 about the basic provisions calculation of the street lighting tax Article 7 Paragraph (2). The research focused on the street lighting tax collection by PT PLN (Persero) Bojonegoro Area, street lighting tax revenues in district government of Bojonegoro until the implementation and obstacle of earmarking policy in Bojonegoro. The results of this research is the earmarking policy has not been implemented in Bojonegoro. Budget allocation for street lighting is not specific of the source and use of funds. The earmarking policy is not a well-known sound by PT PLN and SKPD’s Bojonegoro included in Dispenda and BPKKD. Beside that, there aren’t regulation yet about the earmarking policy’s implementation. Keywords: tax policy, earmarking, Street Lighting Tax ABSTRAK Pajak Penerangan Jalan adalah salah satu jenis pajak daerah di Kabupaten Bojonegoro. Seperti yang kita ketahui berdasarkan amanat Undang-Undang No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah Pasal 56 ayat (3), menjelaskan bahwa sebagian penerimaan Pajak Penerangan Jalan dialokasikan untuk penyediaan penerangan jalan. Konsep pengalokasian tersebut telah diadopsi dalam Peraturan Daerah Kabupaten Bojonegoro No. 15 Tahun 2010 tentang Pajak Daerah pada Pasal 40 dan Peraturan Bupati Bojonegoro No. 15 Tahun 2012 tentang Ketentuan Dasar Perhitungan Pajak Penerangan Jalan pada Pasal 7 ayat (2). Fokus dalam penelitian ini  adalah pemungutan Pajak Penerangan Jalan oleh PT PLN (Persero) Area Bojonegoro, penerimaan Pajak Penerangan Jalan oleh Pemerintah Kabupaten Bojonegoro, penerapan dan hambatan-hambatan penerapan kebijakan earmarking di Kabupaten Bojonegoro. Hasil penelitian menunjukkan bahwa kebijakan earmarking belum diterapkan di Kabupaten Bojonegoro. Alasannya, pengalokasian anggaran untuk penerangan jalan di Kabupaten Bojonegoro belum bersifat spesifik baik dari sumber dana maupun penggunaannya. Kebijakan earmarking belum diketahui dengan jelas oleh PT PLN maupun beberapa SKPD di Bojonegoro seperti pada Dispenda dan BPKKD. Di samping itu juga belum ada peraturan pelaksana tentang kebijakan earmarking di Kabupaten Bojonegoro. Kata kunci: kebijakan pajak, earmarking, Pajak Penerangan Jalan
PEGARUH PELAYANAN PRIMA PERPAJAKAN DAN PENERAPAN SELF ASESSMENT SYSTEM TERHADAP KEPUASAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK ORANG PRIBADI KANTOR PELAYANAN PAJAK PRATAMA BATU) Hamidah, Nurul
Jurnal Mahasiswa Perpajakan Vol 5, No 1 (2015): April
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Satisfaction is one of the human needs that must be fulfilled. examples of satisfaction is the response of someone like sad, disappointed or excited over something that has been obtained. Taxpayer satisfaction can be obtained by providing excellent service to the community, excellent service is to provide the best service and is able to meet any expectations and desires of the community. Form of service to the community of the DJP them from the tax collection system, in which Indonesia adheres to self assessment system to provide confidence to the taxpayers to make tax obligations, including counting and taking into account the amount of taxes, paying the tax, and the reported amount of taxes owed. Some services performed innovation to society should be able to achieve the satisfaction of the taxpayer, if the taxpayer's satisfaction can be achieved, then loyalty to the tax office will be met so that the taxpayers will be happy to make any tax obligation and purpose of the DJP will be fulfilled, researchon KPP Batu for having improved servicesby opening the service receipts tax return reporting period every month, and his study focused on individual taxpayers because the benefits of the application of the self-assessment system will be felt directly by individual taxpayers. Keywords : Excellent Service, self asessment System, Taxpayer satisfaction ABSTRAK Kepuasan adalah salah satu kebutuhan manusia yang harus dipenuhi. contoh kepuasan adalah respon dari seseorang seperti sedih, kecewa atau gembira atas sesuatu yang telah diperoleh. Kepuasan wajib pajak dapat diperoleh dengan memberikan pelayanan prima kepada masyarakat, yaitu degan memberikan pelayanan yang terbaik dan mampu memenuhi harapan dan keinginan masyarakat. Bentuk pelayanan kepada masyarakat dari DJP yaitu dari sistem pemungutan pajak, dimana Indonesia menganut sistem self assessment untuk memberikan keyakinan kepada wajib pajak untuk memenuhi setiap  kewajiban pajak, termasuk menghitung dan memperhitungkan jumlah pajak, membayar pajak, dan melaporkan sejumlah  pajak terutang. Beberapainovasi dalam bidag pelayanan untuk masyarakat dilakukan agar dapat mencapai kepuasan wajib pajak, jika kepuasan wajib pajak dapat dicapai, maka loyalitas kepada kantor pajak akan terpenuhi sehingga wajib pajak akan dengan senang hati untuk memenuhi setiap kewajiban perpajakan dan tujuan  DJP akan terpenuhi, penelitian ini dilakukan di KPP Pratama Batu karena melakukan inovasi dalam bidang pelayanan yaitu dengan meningkatkan pelayanan penerimaan pelaporan SPT Masa disetiap bulannya dan penelitian inidifokuskan pada wajib pajak orang pribadi karena manfaat dari penerapan sistem self assessment akan lebih dirasakan secara langsung oleh wajib pajakorang pribadi. Kata Kunci : Pelayanan Prima, Self Asessment Sistem, Kepuasan Wajib Pajak
PENGARUH PERAN ACCOUNT REPRESENTATIVE DAN FASILITAS PELAYANAN TERHADAP MORAL PERPAJAKAN DAN KEPATUHAN PAJAK (STUDI PADA WAJIB PAJAK BADAN DI KPP MADYA MALANG) Suharto, Chilmi Muhammad
Jurnal Mahasiswa Perpajakan Vol 5, No 1 (2015): April
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Tax compliance is the main factor in increasing state revenues through tax sector. There are several factors that affect of tax compliance, but in this research the factors are chosen more to the psychological aspects of the taxpayer, because if the taxpayer constantly threatened with a law which would entrap them, then the taxpayer will be increasingly challenged to get through. Besides imposed on individual taxpayers and permanent establishments, taxes in Indonesia are also imposed on the corporate taxpayer. KPP Madya Malang is one of KPP that serves tax administration of the corporate taxpayer. For the sake of testing tax compliance of psychological aspects of taxpayer who registered in the KPP Madya Malang, the variable of Role of Account Representative and Facility Services, used as independent variable in this research, while Tax Morale is the intervening variable. The result of this research stated that directly variable of Role of Account Representative and Facility Services significantly affect to the variable of Tax Morale, and variable of Role of Account Representative, Facility Services and Tax Morale significantly affect to the variable of Tax Compliance. While inderectly variable of Role of Account Representative and Facility Service also affect to the Tax Compliance through variable of Tax Morale. Keywords: Role of Account Representative, Facility Services, Tax Morale, Tax Compliance. ABSTRAK Kepatuhan pajak merupakan faktor utama dalam meningkatkan pendapatan negara melalui sektor pajak. Terdapat beberapa faktor yang memengaruhi kepatuhan pajak, namun dalam penelitian ini faktor-faktor yang dipilih lebih kepada aspek psikologi wajib pajak, karena jika wajib pajak terus-menerus diancam dengan menggunakan hukum yang akan menjeratnya, maka wajib pajak akan semakin tertantang untuk menembusnya. Selain dikenakan terhadap wajib pajak orang pribadi dan bentuk usaha tetap, pajak di Indonesia juga dikenakan atas wajib pajak berbentuk badan. KPP Madya Malang merupakan salah satu KPP yang melayani administrasi perpajakan dari wajib pajak berbentuk badan. Demi menguji kepatuhan pajak dari aspek psikologi wajib pajak yang terdaftar di KPP Madya Malang, maka variabel Peran Account Representative dan Fasilitas Pelayanan kemudian digunakan sebagai variabel independen dalam penelitian ini, sedangkan variabel Moral Perpajakan adalah variabel intervening-nya. Hasil dari penelitian ini menyatakan bahwa secara langsung variabel Peran Account Representative dan Fasilitas Pelayanan berpengaruh secara signifikan terhadap Moral Perpajakan, dan variabel Peran Account Representative, Fasilitas Pelayanan, dan Moral Perpajakan berpengaruh secara signifikan terhadap Kepatuhan Pajak. Sementara secara tidak langsung variabel Peran Account Representativedan variabel Fasilitas Pelayanan juga berpengaruh terhadap Kepatuhan Pajak melalui Moral Perpajakan. Kata Kunci: Peran Account Representative, Fasilitas Pelayanan, Moral Perpajakan, Kepatuhan Pajak.

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