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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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EFEKTIVITAS PEMERIKSAAN PAJAK TERHADAP WAJIB PAJAK YANG MELAKUKAN PERLAWANAN PAJAK DITINJAU DARI SISI FISKUS (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA BATU) Descalaya, Mada Vita
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

For the state taxes are one of the important sources of acceptance that will be used to finance state expenditure. In contrast to the company, the tax is burden would reduce earning after tax. Many attempts were made​​ by the tax payer in an attempt to reduce their tax payment called tax evasion and tax avoidance, until damage of the country. It needs a tax audit function to test compliance and provide a deterrent effect to tax payers who do the tax resistance. The problems that are the object of discussion, that how the level of effectiveness of tax audits to tax payers who make tax resistance at KPP Batu from the side of tax authorities. Research used the qualitative descriptive method. Data collection used are sources of primary data is an interview to the tax authorities, and sources of secondary data are documents required. From the interviews showed that the implementation of the inspection on the KPP Batu has been in accordance with existing regulations. According to the tax authorities KPP Batu, we know that so far tax audits has been effective to tax payer which do the Tax Avoidance and Tax Evasion. This is reinforced by the data obtained from the 2010-2013 in a row shows the effectiveness of 98,97%; 97,94%; 97,06%; 100%. Keywords: effectiveness, tax audits, tax resistance
Analisis Peningkatan Kepatuhan Wajib Pajak Sebelum dan Sesudah Penerapan Modernisasi Administrasi Perpajakan (Studi Pada Kantor Pelayanan Pajak Pratama se Malang Raya) Fajarwati, Riska Noer
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 modernization of tax administration is the product of the existence of tax reform that has been, was being and keep rolling on. The modernization of the tax administration is expected to increase voluntary compliance of Taxpayers since the enactment of the Self Assessment System has been requiring the Taxpayers do their own tax obligations. Taxpayer compliance is a critical issue on which the existence of a voluntary Taxpayer compliance is a major key that can make successful the Self Assessment System. There are two kinds of tax compliance, formal and material. In addition, with the voluntary compliance, can increase high government revenue of the taxation sector. This research was conducted in March 2014 in KPP Pratama Malang Selatan, KPP Pratama Malang Utara, KPP Pratama Singosari, and KPP Pratama Kepanjen, by spreading questionnaires to Taxpayers non employee. Sample was taken by purposive sampling method there were 99 respondents. The answer is measured with a Likert scale. The data obtained were analyzed using Paired samples t test. Results of analysis showed there are increase significant differences in formal compliance, material compliance, and compliance variable before and after implementation of the modernization tax administration. Keywords: Compliance, Formal Compliance, Material Compliance, Modernization of Tax Administration, Paired Sample t Test
EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB P2) TERHADAP PENINGKATAN PENERIMAAN PENDAPATAN ASLI DAERAH (PAD) (Studi Pada Dinas Pendapatan Dan Pengelolaan Keuangan Kota Surabaya) Saputro, Rudi
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

UU Number 28 year 2009 was born to change the system to collect Land and Building Tax in Village and City urban sector. It has begun as kind of centre tax that run by Directorate General of Taxes, since 2011 it has given to the local region where is the revenue of Land and Building Tax is belong to region totally 100%. Surabaya is one of pilot project where implying the new regulation so that is importantly to know how far the effectiveness of Land and Building Tax revenue in Surabaya. This research used descriptive research. The result of this study showed the average effectiveness of Land and Building Tax revenues which is handled by Directorate General Taxes is upper hand. The average effectiveness of Land and Building Tax revenue is amounted to 86,45% for 2009-2010 with the requirement of interpretation score is effective enough, mean while the average effectiveness of Land and Building Tax revenue in Surabaya is amounted to 76,38% for 2011-2013 with the requirement of interpretation is less effective.  The potential of Land and Building Tax in Surabaya is always increase for 2014-2016. Based on that, DPPK Surabaya should work hard to optimize the local revenues come from Land and Building Tax in City sector. Keyword: Land and Building Tax Surabaya, Land and Building Tax in City, Land and Building Tax Decentralised
ANALISIS PENERAPAN MEKANISME PENOMORAN FAKTUR PAJAK SEBAGAI UPAYA PENINGKATAN PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi Pada Kantor Pelayanan Pajak Madya Malang) Prasetyo, Andie
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

Value Added Tax (VAT) is one kind of tax that becoming main tax for Government. There many kind of case that becoming obstacle to gain VAT Revenue. Most of the cases is using the operandi modus for fictitious tax invoice. As preventive action, Direktorat Jenderal Pajak (DJP) issued new regulations PER-24/PJ/2012. If the Taxpayer had a full right for numbering their tax invoices, then DJP would have a full right to give a number for VAT Invoices. The result of this study showed that the application of numbering tax invoices mechanism in Tax Office Madya Malang is properly correct with the regulation. There are significant result that the amount of National Fictitious Tax invoices and the amount of loss because Fictitious Tax invoices is decrease. Meanwhile, There's still happened Fictitious Tax invoices so that make loss in term of gaining VAT revenue, even tough there's still happened on that case. Fortunately, the amount of Taxpayer who is indicated use Multiple Tax Invoices is decrease . The loss is decrease which is caused tax invoices that multiple indicated make the revenue of VAT Revenue in Tax Office Madya Malang is increase. The target achievement rate of VAT revenues is fluctuated. The contribution is increase after Tax Office used numbering mechanism. Keywords : Numbering Mechanism, Fictitious Tax Invoices, Multiple Tax Invoices, Value Added Tax
PENANGANAN DAN PENGAWASAN PERPAJAKAN DALAM RANGKA INTENSIFIKASI DI BIDANG E-COMMERCE (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA MALANG SELATAN) Aprilia, Anita
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 globalization era has very board impact on the development of human activities, including business and trade. The correct development in trading activity is the use of electronic media for sellers to offer products and for buyers to purchase them. This phenomenon is called as e-commerce. This study to describe and analyse the efforts of Taxation Office in Malang (Kantor Pelayanan Pajak Pratama Malang Selatan) in handling and supervising e-commerce taxation. This  study found that Directorat General of Taxation (Direktorat Jenderal Pajak) has classified several models of e-commerce, that helps the officers to manage the taxation aspect. This study also found some such as the low compliance level of difficulties tax payers to report their activities and the lack of supporting taxation system and regulationon e-commerce. Keywords: e-commerce, handling and supervision, taxation.
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) Andrian, Agus
Jurnal Mahasiswa Perpajakan Vol 3, No 1 (2014): DESEMBER
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

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
EVALUASI PELAKSANAAN PENGAWASAN PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) ATAS KEGIATAN MEMBANGUN SENDIRI (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Batu) Karima, Ahlisia
Jurnal Mahasiswa Perpajakan Vol 3, No 1 (2014): DESEMBER
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

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
PENGARUH SOSIALISASI, MOTIVASI, DAN PEMAHAMAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA PENGUSAHA KENA PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA MALANG UTARA) Widiastuti, Diani
Jurnal Mahasiswa Perpajakan Vol 3, No 1 (2014): DESEMBER
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

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
PENGARUH PELAKSANAAN SENSUS PAJAK NASIONAL, KUALITAS PELAYANAN DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Pada Wajib Pajak Orang Pribadi di KPP Pratama batu) Mareta, Emielia
Jurnal Mahasiswa Perpajakan Vol 3, No 1 (2014): DESEMBER
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

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
Efektivitas Intensifikasi Pemungutan Pajak Bumi Dan Bangunan Perdesaan dan Perkotaan (PBB-P2) serta Kontribusinya Terhadap Pendapatan Asli Daerah (PAD) Kota Surabaya Pradita, Ferian Dana
Jurnal Mahasiswa Perpajakan Vol 3, No 1 (2014): DESEMBER
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

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 “Medium”. Keywords: Effectiveness, Intensification, PBB-P2, PAD

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