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<![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]]>
<![CDATA[ANALISIS PERUMUSAN KEBIJAKAN DAN POTENSI PAJAK MINERAL BUKAN LOGAM DAN BATUAN DALAM UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH (Studi Pada Kabupaten Blora) ]]>
<![CDATA[Alfiyah, Ummahatun]]>
<![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[Many mining issues of nonmetallic mineral and rocks that occur in Blora Regency, as well as the mining sector has not been able to contribute maximally to the original income of Blora from tax sector. One of the many causes of illegal mining and not maximum contribution from the tax sector is the absence of mining regulations. How does the process of policy formulation mining and whether the formulation process of the local government entitles miners, other interested parties and a neutral party to participate. The results of the study showed that the government of Blora regency provide an opportunity to the parties concerned and netral to show their aspirations appropriate with the formulation of a model of democratic. This model requires that every person who has the right to be included as much as possible.The results of this study also indicate that the potential tax Blora owned quite large. Based on the calculation, based on volume, based price, and the tax rate, then in 2012 the tax potential from illegal mining tax is Rp 1,192,225,000. Keywords : Policy Formulation, Tax Non Metallic Minerals and Rocks, Government]]>
<![CDATA[PENGARUH PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN FISKUS DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK UMKM DI KANTOR PELAYANAN PAJAK PRATAMA MALANG UTARA) ]]>
<![CDATA[Mir’atusholihah, .]]>
<![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 low level tax compliance of small medium enterprises taxpayer caused the Government issued Government Regulation No. 46 Year 2013 on Income Tax on income derived by a taxpayer who has a circulation of 4.8 Billion Maximum Effort in 1 year. In addition, factors that may affect tax compliance is the knowledge of the procedures to meet tax obligations and knowledge about the function and role of taxes, on the other factors also affect the quality of service tax authorities on tax compliance. The population in this research are all taxpayers registered small and medium enterprises in the North Malang service tax office until January 2014 in the amount of 3,967 taxpayers and the sample is calculated by Slovin formula in order to obtain 98 respondents. Based on the results of the F test is known that the knowledge of taxation, quality of service tax authorities and tax rates jointly have a significant effect on tax compliance. Meanwhile, based on the results of the t test is known that the knowledge of taxation partially significant effect on tax compliance, quality of service tax authorities partially insignificant effect on tax compliance and tax rates partially affect taxpayer compliance, but has a negative effect. Keywords: tax knowledge, Quality service of tax employee, tax rate, taxpayer compliance]]>
<![CDATA[ANALISIS PERHITUNGAN, PEMOTONGAN, PELAPORAN, dan PENYETORAN PAJAK PENGHASILAN (PPh) PASAL 21 ATAS KARYAWAN TETAP (Studi Kasus Pada PT. Sarah Ratu Samudera) ]]>
<![CDATA[Anggraini, Dian]]>
<![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. Sarah Ratu Samudera is a company that concern on forwading sector in Surabaya. PT. Sarah Ratu Samudera withholding Income Tax Article 21 every month over the employee. Problems experienced by the company often incorrectly calculating and reporting and late payment of Income Tax Article 21 payable. This research was conducted in PT. Sarah Ratu Samudera Surabaya. This study was conducted to see how the calculation mechanism, withholding, payment and reporting of Income Tax Article 21 above the regular employees using withholding tax system. The study was conducted by using descriptive methods and data collection technique using documentation and interviews. Calculation of Income Tax Article 21 PT. Sarah Sarah Samudera for income received on a regular full-time employees is correct, but PT. Sarah Ratu Samudera does not count the number of Income tax Article 21 for irregular income received by employees in, named THR. Mistakes made by the company in calculating Income Tax Article 21 payable in August and December 2013 will result the amount of taxes paid and reported not as it should be. Article 21 are paid and reported smaller. Keywords: Withholding of Income tax Article 21, Payment, Reporting]]>
<![CDATA[PENGARUH EFEKTIFITAS PENYULUHAN, PENERAPAN APLIKASI SISTEM ELEKTRONIK PERPAJAKAN DAN PEMERIKSAAN PAJAK TERHADAP TINGKAT KEPATUHAN PEMENUHAN KEWAJIBAN PERPAJAKAN (STUDI PADA KPP PRATAMA SURABAYA WONOCOLO) ]]>
<![CDATA[Novita, Anastasia Rizqa]]>
<![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[Tax is one example of acceptability come from in-country that are very important to finance national development and have a very large role in filling the State Treasury.The purpose of this research was to know influence significant simultaneously or partial variable tax information, the application of application electronic system of taxation and examination taxes on compliance rate fulfillment of an obligation taxation. This research use the kind of research explanatory research with the approach quantitative. A method of analysis used is descriptive analysis and inferential analysis. The population is the Taxpayer listed on the KPP Pratama Surabaya Wonocolo, with samples taken of100 respondents.The results of this research show that the independent variables tax information, electronic system of taxation, and examination taxes, influential simultaneously and partial against dependent variable namely compliance rate fulfillment of an obligation taxation.Tax Information is the most dominant factor in influencing the compliance rate fulfillment of an obligation taxation in KPP Pratama Surabaya Wonocolo. DJP have to evaluate the procedure to electronic system of taxation for giving better service. Key Word : Tax Information, Electronic System of Taxation, Examination, and Compliance Rate Fulfillment of an Obligation Taxation.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PEMILIK USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) DALAM MEMENUHI KEWAJIBAN PERPAJAKAN (Studi pada Wajib Pajak Pemilik UMKM Di KPP Pratama Malang Selatan) ]]>
<![CDATA[Pamuji, Adi Ratno]]>
<![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 based on the way of Government in giving facilitation to people regarding the implementation of tax obligation by establishing Government Regulation No. 46 2013. This research is purposed to explain influence variable of tax understanding, controlling, and Socialization significantly influence in taxpayers compliance. Research method that is used is explanatory research with quantitative approach. Data collection method by using questionnaire for 100 MSME owners who are registered in tax office pratama malang selatan. Using descriptive analysis and multiple linear regression helped by SPSS software version 21, this study showed that the variable tax understanding, controlling, and Socialization significantly influence in taxpayers compliance. Keywords: Tax Understanding, Controlling, Socialization, and Taxpayer Compliance]]>
