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INDONESIA
Jurnal Mahasiswa Perpajakan
Published by Universitas Brawijaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Arjuna Subject : -
Articles 280 Documents
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EVALUASI ATAS PENYELESAIAN KEBERATAN DALAM UPAYA MENYELESAIKAN SENGKETA DI BIDANG PERPAJAKAN (Studi Kasus Pada Kantor Wilayah DJP Jawa Timur III) Putra, Haris Darmawan
Jurnal Mahasiswa Perpajakan Vol 2, No 1 (2014): AGUSTUS
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

This research based on the objection from the Taxpayer because of there is differences opinion, misperception of regulation, the dereliction of Taxpayer and the length of time the issuance of the  Objection Decision Letter. Based on the research, it can give briefly understanding that the objection of tax cases which had done by Directorate General of Taxation East Java III is properly correct with the procedure. Reviewers Objection must investigate formal requirement before then doing investigate based on material requirements such as calling Taxpayer, borrowing books, note, data, and information owned by Taxpayer that related to the content of dispute. Not only that but also Reviewers Objection must invite Taxpayer to get acceptance whether Taxpayer will accept or not from the research that conducted by Reviewers Objection before giving decision for twelve (12) month. From the conclusion, that should be evaluated is to anticipate the new Reviewers Objection that previously had ever served as Reviewers Objection that requires more time when complete a case of objections tax and need increasing for Reviewers Objection quantity. Keyword: Taxpayer, Objection Decision Letter, Reviewers Objection.
PENGARUH REFORMASI ADMINISTRASI PERPAJAKAN TERHADAP KINERJA FISKUS (Studi pada Fiskus (Pegawai Pajak) KPP Pratama Batu) Fadhilah, Moch. Fatkur
Jurnal Mahasiswa Perpajakan Vol 2, No 1 (2014): AGUSTUS
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

The study examined the relationship between tax reform represented by the structure variable (X1), Procedures (X2), Strategy (X3), Culture (X4) on the performance of the tax authorities (tax officials). This research is a quantitative research throught  survey or questionnaire approach. Methods of data analysis using multiple linear regression analysis. Data retrieved by using non probabilty sampling with quota sampling approach, to obtain a sample of 57 respondents. Based on these studies it is known that the performance of the tax authorities is influenced by the structure and procedures of the organization, while the organization's strategy and culture did not affect significantly. In testing it was found that organizational strategies are still centralisasi strategy, the strategy derived from the central office, KPP Pratama Batu can not implement its own strategy to collect taxes in the Batu city. the existence of the diverse interests of organizational culture in public organizations, in turn, affects public organizations in terms of type of activity, funding strategies, and the implementation or execution of activities. It also affects the organizational culture, where public organizations are KPP Pratama Batu could not develop an organizational culture that is solely focused on direct user or customer. Keyword : Taxation, Structure Organization, Procedure Organization, Strategy Organization, Culture Organization, Performance of Tax Authorities
PENGARUH ACCOUNT REPRESENTATIVE (AR) TERHADAP KEPATUHAN WAJIB PAJAK (Studi Pada KPP Pratama Kepanjen) Rachmawati, An'nissa Dwi
Jurnal Mahasiswa Perpajakan Vol 2, No 1 (2014): AGUSTUS
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

The government do tax reform, make a “Prima” Services with forming account representative in “KPP Modern”. Account Representative have many function, there are education, mentoring, and controlling which are anticipated have an effect on taxpayer compliance. The purpose of this research is to know the simultan and partial influence of education, mentoring, and Controlling of Account Representative to taxpayer compliance. Types of research used in this study is explanatory research with quantitative approach. Samples used in this study as many as 100 respondents tax payer with questionnaire research instruments. Analysis of the data used in this research using descriptive analysis and multiple linear analysis. The results showed that Education Variables (X1), Mentoring Variable (X2), and Controlling of Account Representative Variable (X3) effected on Personal Tax Payer Compliance. In this study it can be seen also that individually (partial) the third variables involves Education Variables (X1), Mentoring Variable (X2), and Controlling of Account Representative Variable (X3) has a positive influence on Personal Tax Payer Compliance. The dominant variable in the Personal Tax Payer Compliance is controlling variables with the highest Beta 0,262. Keywords: Education, Mentoring, Controlling, Account Representative, Tax Compliance
PENGARUH KARAKTERISTIK PERUSAHAAN, KONEKSI POLITIK DAN REFORMASI PERPAJAKAN TERHADAP PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK TAHUN 2008-2012) Mulyani, Sri
Jurnal Mahasiswa Perpajakan Vol 2, No 1 (2014): AGUSTUS
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Tax is another source of domestic revenue which contributed approximately 70% of the state budget. In order to increase tax revenue, it is necessary precautions to minimize tax avoidance efforts undertaken by the taxpayer. This research aims to examine the influence of firm characteristic consisting of leverage and capital intensity, political connection and tax reform to tax avoidance simultaneously and partial. The type of research used is explanatory research. The sampel method used was purposive sampling. Secondary data obtained from financial statements manufactured corporation and listing on the Indonesian Stock Exchange during the year 2008 until 2012. Multiple regression analysis was conducted using SPSS version 21.00 for windows. The test result showed that the variable leverage, capital intensity, political connection and tax reform take effect simultaneously against tax avoidance. From the result of the analysis of partially known that variable leverage and political connection influential significantly to tax avoidance, while the capital intensity and tax reform did not affect significantly to tax avoidance. Keyword: Tax Avoidance, Leverage, Capital Intensity,  Political Connection, Tax Reform
EFEKTIVITAS PELAKSANAAN KEGIATAN SENSUS PAJAK NASIONAL TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK (STUDI KASUS PADA KANTOR PELAYANAN PAJAK PRATAMA SURABAYA GENTENG) Rofika, Emilia Ega
Jurnal Mahasiswa Perpajakan Vol 2, No 1 (2014): AGUSTUS
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Recently, efforts to increase tax revenues were faced with less optimal role of the community in fulfilling its obligations to the State. DJP (Direktorat Jenderal Pajak-The Directorate General of Tax) and then make efforts to increase the amount of WP (Wajib Pajak-assessable) is registered with SPN(Sensus Pajak Nasional- the national tax census). There are many errors in the formation of the UPS (Unit Pelaksana Sensus-census implementation team) that went into the field from DJP No.PER-30/PJ/2011 about technical guidance of SPN. In fact that there are FIS (Formulir Isian Sensus-census form) in 2011 which has not been followed up. If this FIS is acted upon it will probably find a new taxpayer. The number of taxpayers increased but the level of tax compliance decrease. This is due to the implementation of SPN only emphasizes the sweeping purpose of respondents to obtain a new taxpayer. While the purpose of the SPN which increases tax revenues and tax return reporting less stressed. So, the implementation effectiveness of the SPN is still lack. Keywords: Effectiveness, national tax census, taxpayer compliance
IMPLEMENTASI ELEKTRONIK NOMOR FAKTUR (E-NOFA) PAJAK DALAM UPAYA MENINGKATKAN PELAPORAN WAJIB PAJAK (STUDI PADA PEGAWAI PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA SURABAYA GENTENG) Rizqiyah, Firda Ayu
Jurnal Mahasiswa Perpajakan Vol 2, No 1 (2014): AGUSTUS
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

The purpose of this research is to know the implementation e-NOFA taxes for the increaseing number of tax payers in reporting taxes.  The method that is used in this paper is comparative study, with “t” test.  This paper compares dataof tax payers who report taxes reported tax prayer before using e-NOFA and after using e-NOFA. Data are collected by interviewing to tax prayers. The result proofs that the using of e-NOFA bringing of advantages tax employees as they can control tax payers easl. The result of “t” test shows that the using of  e-NOFA in terms of tax compliance, overpayment taxes, and nil taxes is better than before, while the result for underpayment taxes generates no difference at all Keywords: Electronic Tax Invoice Number, PER-24/PJ/2012, Tax Invoice
PENGARUH KUALITAS PELAYANAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (STUDI PADA KANTOR PELAYANAN PAJAK MADYA MALANG) Komala, Kirana Cipta
Jurnal Mahasiswa Perpajakan Vol 2, No 1 (2014): AGUSTUS
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

This study aimed to clarify the effect of service quality consist of variable Tangibles, Reliability, Responsiveness, Assurance, Empath simultaneously and partially on Corporate Taxpayer Compliance Tax Office Madya Malang. The method used in this research is explanatory research method, using a questionnaire as a data collection that is  distributed directly to 93 respondents, corporate taxpayer. Data analysis for this study by using multiple linear regression analysis aided by SPSS software version 16. The result of multiple linear regression analysis show that variable Tangibles, Reliability, Responsiveness, Assurance, Empathy has a significant influence simultaneously and partially on corporate taxpayer comlpliance Tax Office Madya Malang. Responsiveness is the most dominant variables influencing corporate taxpayer compliance. Keyword: Sevice Quality, Taxpayer Compliance, Corporate Taxpayer Compliance.
Pengaruh Penerapan e-SPT Terhadap Kepatuhan Wajib Pajak Badan Dalam Melaporkan SPT (Studi Kasus Pada KPP Madya Malang) Sari, Novi Purnama
Jurnal Mahasiswa Perpajakan Vol 2, No 1 (2014): AGUSTUS
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Direktorat Jenderal Pajak (DJP) has sought to reform the administrative system of modern taxation. One of the implementations is e-SPT in order to provide ease of service for taxpayers in their tax reporting. Implementation of e-SPT system is expected to increase the level of taxpayer compliance in reporting SPT. The purpose of this study was to determine. The purpose of this study was to determine the effect of the implementation of e-SPT consisting of usefulness, ease of use and facilitating conditions toward corporate taxpayer compliance to report e-SPT simultaneously and partially as well as the most dominant influence. This research was conducted in March 2014 in KPP Madya Malang, by spreading questionnaires to corporate taxpayers who use e-SPT system. Sample was taken by purposive sampling method and there are 93 respondents. The answer is measured with a Likert scale. The data obtained were analyzed using multiple regression, t test and F test. Results of analysis showed that variable usefulness, ease of use and facilitating conditions simultaneously and partially have a significant effect toward corporate taxpayer compliance in reporting e-SPT. Keywords: e-SPT Application, Usefulness, Ease of Use And Facilitating Conditions And Corporate  Taxpayer Compliance In Reporting SPT
ANALISIS PERSEPSI WAJIB PAJAK PEMILIK UMKM TERHADAP PENETAPAN KEBIJAKAN PAJAK PENGHASILAN FINAL SESUAI PERATURAN PEMERINTAH NO. 46 TAHUN 2013 (STUDI PADA KPP PRATAMA MALANG UTARA) Nurpratiwi, Anisa
Jurnal Mahasiswa Perpajakan Vol 2, No 1 (2014): AGUSTUS
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Accordingly the presence of Government Regulation 46 Year 2013 about Income Tax on Income for Business Or Received Retrieved Taxpayers Who Owns a Certain Gross Circulation an individual taxpayer or a business owner entity with gross turnover till IDR 4, 8 billion for a year can perform their tax obligations with term 1% as a tariff and the gross turnover as a Tax Base, this study aims to describe the perceptions of SME owners taxpayers about final income tax policy of Government Regulation 46 Year 2013 or better known as SME tax in terms of Adam Smith’s tax principles. The method for this study is descriptive research with quantitative approach using a questionnaire survey to taxpayers that registered owners of SMEs in the Tax Office of North Malang. The results: Taxpayer’s perception about the regulation in terms of convenience principle stated in the interval of 3.75 means agrees category Government Regulation 46 Year 2013 comply this principle. In terms of efficiency principle stated in the interval of 3.98 means agrees category. In terms of certainty principle stated in intervals of 2.44 means disagree category. In terms of equality principle stated in the interval of 2.28 means disagree category. Keywords:       Perception, Income Tax, Final Tax, Small and Medium Enterprises (SME), Adam Smith's Tax Principles
INTENSIFIKASI PEMUNGUTAN PAJAK BUMI DAN BANGUNAN DI WILAYAH SINGOSARI (Studi Penelitian pada Unit Pelaksana Teknis Daerah (UPTD) Dinas Pendapatan Singosari) Aditma, Ferta Ayu
Jurnal Mahasiswa Perpajakan Vol 2, No 1 (2014): AGUSTUS
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

The Purpose of this study is to describe how the Unit Pelaksana Teknis Daerah (UPTD) distributes information about land tax to societies and to explain how the fiscus provides services related to the societies tax payment. The study also aims to illustrate what activities conducted by the fiscus to gain trust from the tax payers. The study was conducted in January 2014 in the UPTD. It applied street observation and interview to both the fiscus and the tax payer. The finding show that the UPTD intensifies incomes from land tax by using several activities: providing information (penyuluhan), improving administration services (pelayanan), checking documents to examine tax payers compliance (pemeriksaan). Those activities are categorized as psychological aspects, while they also do other activities in legal aspects. The UPTD distributes information about land tax by using baliho, internet and socialization. Service provided by the UPTD include the improvements of quality and capability employees, infrastructure improvements, visiting tax payer’s homes (door to door) and lengthening working days.Keywords: intensification of Land Tax Collection, communication and information transfer, service, the trust of Taxpayer to fiscus

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