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Jurnal Mahasiswa Perpajakan
Published by Universitas Brawijaya
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Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
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Articles 280 Documents
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ANALISIS PENGEMBANGAN KANTOR PELAYANAN, PENYULUHAN DAN KONSULTASI PERPAJAKAN (KP2KP) MENJADI KANTOR PELAYANAN PAJAK (KPP) PRATAMA DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK (Studi pada Kantor Pelayanan, Penyuluhan dan Konsultasi Perpajakan Kabupaten Sumenep Putri, Nani Kardina
Jurnal Mahasiswa Perpajakan Vol 4, No 1 (2015): MARET
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Sumenep Regency applies Services, Counseling and Taxation Consultation Office system, while in Pamekasan Regency applies Taxation Services Office system. This study are aimed to describe the internal and external factors that support the development of services, counseling and taxation consultation office of Sumenep Regency into the Pratama taxation services office to increase tax compliance. The study used qualitative method with descriptive research. In addition, used data reduction, data presentation and inference methods are used in order to analyze the data. The study focused on the internal factor, such as human resources, behavioral / managerial decisions, and organizational structure, and the external factor, such as demographic characteristics, technology development and market changes that affect the development of  Services, Counseling and Taxation Consultation Office of Sumenep Regency into the Pratama Taxation Services Office to increase tax compliance. This development is analyzed based on direct money cost and time cost. This study found that both internal and external factor can support the development of  Services, Counseling and Taxation Consultation Office into the Pratama Taxation Services Office. Then, it can be concluded that if Sumenep Regency applies the Pratama Taxation System, the tax compliance will increase. Keywords : Development Of Services, Counseling, Taxation Consultation
ANALISIS PENERIMAAN PAJAK HOTEL DAN RESTORAN SEBAGAI SUMBER PENDAPATAN ASLI DAERAH KOTA MADIUN (Studi Pada Dinas Pendapatan Daerah Kota Madiun Tahun 2009-2013) ANGGRAINI, SEPTIA DWI
Jurnal Mahasiswa Perpajakan Vol 4, No 1 (2015): MARET
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Madiun city is as one of business economic growth in East Java then investment are expected to be increased for the economic growth. The development of hotel and restaurant in Madiun City is right choices because it has potential market that supported by strategic location. The hotel and restaurant tax are the type of local tax potential to be improved and be able to support local revenue of Madiun. Methods used of the research is descriptive quantitative. Variables are using contribution, effectiveness and growth rate that is an analysis of the data used to research. The research indicated the results of the average contribution of the hotel and restaurant tax during 2009-2013 years is 2,26 % and 2,84 %. The effectiveness of tax revenue hotel and restaurant tax in 2009-2013 year shows the average 113,55 % and 120,50 %. The rate of growth the hotel and restaurant tax shows the average 23,42 % and 31,27 %. The efforts which done by Dinas Pendapatan Daerah Kota Madiun to increase tax of the hotels and restaurants revenue through intensification and extensification. Keywords : Hotel Tax, Restaurant Tax, Local Tax, Local Revenue
OPTIMALISASI PENERIMAAN RETRIBUSI JASA UMUM DALAM UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN MALANG Capriati, Christia
Jurnal Mahasiswa Perpajakan Vol 4, No 1 (2015): MARET
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

The purpose of this qualitative descriptive study is to know and explain about the public service retribution revenue as one source of Revenue in Malang Regency. It is to analyze the constraints faced in the implementation of the optimalization of the district government revenue, public services, government efforts in Malang Regency in overcoming the obstacles that is existing. Local Genuine Income (PAD) is expected to be a main support to finance local activities. Every local government works hard to improve the local economic, including the improvement of PAD. One relatively great inflow to PAD is coming from retributions. Local retributions are the source of finance for the implementation of local government and local development through which the welfare of peoples will be improved and evenly distributed throughout population. The kind of public service retributions is more variable than that of service business and permit retributions. Higher collection of retributions will increase the revenue accepted by the government. Keyword: Optimalization, Public Service Retribution, Local Genuine Income(PAD)
PENGARUH SISTEM SAMSAT CORNER TERHADAP PENINGKATAN PELAYANAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR (Studi Pada SAMSAT Corner Mall Sri ratu Kediri) Ndae, Gabriel Febri
Jurnal Mahasiswa Perpajakan Vol 4, No 1 (2015): MARET
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

SAMSAT Public Office has done some innovations in order to support public services one of which is by opening SAMSAT Corner in the shopping centre such as mall and hypermart. SAMSAT Corner  provides an easier, faster, and more comfortable way for the people in paying vehicles tax. By submitting STNK (Surat Tanda Nomor Kendaraan), BPKB (Bukti Kepemilikan Kendaraan Bermotor) and KTP (Kartu Tanda Penduduk), the taxpayers will be able to do the payment and and KTP (Kartu Tanda Penduduk), the taxpayers will be able to do the payment and validation of STNK (Surat Tanda Nomor Kendaraan) only within ± 5 minutes. This research design is explanatory research with quantitative approach. The samples used are 100 respondents of the customers of SAMSAT Corner in Sri Ratu Mall Kediri . Keywords : Tax access, Facilities, Complain Center, Website, The improvement of vehicles tax payment service
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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