cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota malang,
Jawa timur
INDONESIA
Jurnal Mahasiswa Perpajakan
Published by Universitas Brawijaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Arjuna Subject : -
Articles 280 Documents
 4   5   6   7   8 
ANALISIS PENGGUNAAN APLIKASI SISTEM INFORMASI DIREKTORAT JENDERAL PAJAK (SIDJP) DAN KINERJA PEGAWAI (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA SURABAYA GUBENG) Saputra, Rahadian
Jurnal Mahasiswa Perpajakan Vol 3, No 1 (2014): DESEMBER
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (497.506 KB)

Abstract

The application of SIDJP which is expected to ease the work of employees tax so as to give positive impact on the performance of employees taxes.The purpose of this study was to know and analyzing use application information system directorate general of taxes (SIDJP) who is running current and analyzing performance of employees in Tax Services Office Primary Surabaya Gubeng. This study uses descriptive qualitative approach. Research focus is onthe use of SIDJP applications for officers and employees in the performance of the Tax Services Office Primary Surabaya Gubeng. 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 isuse of application (SIDJP) easy and useful to operate so as to positively impact the performance of the employees but there are weaknesses in the application of SIDJP.The advice recommended isimprove the capacity of SIDJP application, to add the server, bandwidth and improve connectionsand the addition of application SIDJP feature to account representative (AR) in monitoring taxpayers and features to bailiff requisitioning in helping billing process. Keywords: use application (SIDJP), performance of employees
ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN (Studi Pada Dinas Pendapatan, Pengelolaan Keuangan dan Aset Kota Probolinggo) Pertiwi, Rizka Novianti
Jurnal Mahasiswa Perpajakan Vol 3, No 1 (2014): DESEMBER
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (603.089 KB)

Abstract

Land and Building Tax Transitional Rural and Urban throughout the Regency/ City Government conducted begin no later than January 1, 2014. Probolinggo city is one of cities that implemented tax on land and building be the Local Taxes in 2013. Law No. 28 of 2009 on Regional Taxes and Levies Tax on Land and Building mandates previously Tax Center is now a local tax. The method used is descriptive research.  The results indicate the effectiveness of land and building tax collection in Probolinggo City less effective because for 6 years from 2008-2013 have not reached the predetermined income target. Low income receipt in 2010 amounted to 72.12% with less effective criteria. While the highest income realization in 2013 amounted 83.48% with criteria quite effective. The increasing of land and building tax income in 2013 due the transition of land and building tax into Local Taxes. In the other hand, taxes socialization from fiscus increase tax compliance. In an effort to improve the land and building tax income in Probolinggo city need to repeat data collection on Land and Building Tax Objects by adjusting the market price and the current economy. Keyword: Regional Taxes, Land and Building Tax Transition, and Land and Building Tax
PENGARUH PAJAK ATAS KATEGORI LAPANGAN USAHA REAL ESTAT DAN PAJAK ATAS KATEGORI LAPANGAN USAHA PERDAGANGAN BESAR DAN ECERAN; REPARASI DAN PERAWATAN MOBIL DAN SEPEDA MOTOR TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BADUNG SELATAN Martami Sari, Ida Ayu Gede Dika
Jurnal Mahasiswa Perpajakan Vol 3, No 1 (2014): DESEMBER
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.597 KB)

Abstract

Real Estate Sector Category and Tax on Wholesale and Retail Trade Business Sector Category; Car and Motorcycle Repair and Maintenance on Tax Revenue on Pratama Tax Office South Badung has the potential to provide a huge tax contributions on tax revenues at Pratama Tax Office South Badung. The purpose of the research to determine the significance of the tax effects of the two categories of the business sector to tax revenues on Pratama Tax Office South Badung. The design of the research is an explanatory quantitative approach. The results of this study indicate that: First, there is influence collectively (simultaneous) both independent  variable that is tax on Real Estate Sector Category and Tax on Wholesale and Retail Trade Business Sector Category: Car and Motorcycle Repair and Maintenance. Second,there is a significant influence on each independent variable on the dependent variable which is receiving tax. Third,independent variable tax on real estate business category has a strong influence on tax revenue compared to the other independent variables. Keywords: Real Estate, Wholesale, Retail, Repair, Maintenance, Car, Motorcycle and tax revenue
ANALISIS KEWAJIBAN PELAPORAN SPT TAHUNAN PPh ORANG PRIBADI DAN KONTRIBUSI TERHADAP PENERIMAAN PPh (STUDI PADA WAJIB PAJAK PENSIUNAN DI KPP PRATAMA MALANG UTARA) Pritalangeni, Dila Ayu
Jurnal Mahasiswa Perpajakan Vol 3, No 1 (2014): DESEMBER
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (623.022 KB)

Abstract

Directorate General Of Taxation has conducted intensification and extensification of tax as measure to raise the number of tax ratio in Indonesia. The Government started combing the retirees to increase tax revenues. This study aimed to identify and explain the effectiveness of the annual income tax return for individual taxpayer retirees and the contribution toward to income tax revenue. The research is qualitative research. Data collection techniques used interview method, documentation and triangulation. Data analysis tool is Miles and Huberman interactive model The result of this study show percentage of the effectiveness of reporting annual tax return individual tax income for retirees taxpayers was 63,33% so that the rate effectiveness of retired taxpayers said “enough effective” if counted based on scale of measurement the effectiveness. The contribution income tax of retired taxpayers has the contribution was still “less” result of contribution criteria is which only reached average 0,73%. Keywords: SPT the individual income tax,  Retired Taxpayer, Income Tax.
PENGARUH SANKSI ADMINISTRASI DAN SURAT PAKSA TERHADAP OPTIMALISASI PENCAIRAN TUNGGAKAN PAJAK (Studi pada Kantor Pelayanan Pajak Pratama Singosari) Wardani, Danis Maydila
Jurnal Mahasiswa Perpajakan Vol 3, No 1 (2014): DESEMBER
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (523.509 KB)

Abstract

The trust given by the government to taxpayers in self-assessment system should be able to run well according to the plan. Taxpayers are capable for performing their tax duty well and properly without negligence, deliberateness, and ignorance concerning this duty. In order to minimize these actions, there should be law enforcement in the obedience of the taxpayers. This study is aimed to (1) Know whether the administration charge and distress warrant has significant effects on the optimization of Disbursement of Tax Arrears. (2) Analyze and explain whether the administration charge has partially significant effects on the optimization of Disbursement of Tax Arrears, and (3) Analyze and explain whether the distress warrant has partially significant effects on the optimization of Disbursement of Tax Arrears.The kind of study used in this research is quantitative study, which is used to test hypothesis about the effects of the administration charge and distress warrant on the optimization of Disbursement of Tax Arrears. The population in this study is Taxpayers who receive administration charge and distress warrant and have tax arrears in Small Tax Office Singosari.The result of this study exclaimed that administration charge and distress warrant Variables have simultaneously significant effects on the optimization of Disbursement of Tax Arrears. Partially, administration charge and distress warrant Variables havesignificant effects on the optimization of Disbursement of Tax Arrears. It is suggested for the next researchers to employ other variables that affect the optimization of Disbursement of Tax Arrears, which are taxpayers, awareness, criminal sanctions, and so on to improve the study. Keywords: Administration Charge, Distress Warrant, and Optimization of Disbursement of Tax Arrears
PENGARUH SOSIALISASI PERPAJAKAN DAN PERSEPSI WAJIB PAJAK TENTANG PELAKSANAAN SENSUS PAJAK NASIONAL TERHADAP KESADARAN WAJIB PAJAK ORANG PRIBADI (Survei Terhadap Wajib Pajak Orang Pribadi Di Wilayah Banyuwangi) Kurniawan, Herlambang
Jurnal Mahasiswa Perpajakan Vol 3, No 1 (2014): DESEMBER
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.498 KB)

Abstract

The purpose of this research is to find the effect of between the Socialization of Taxation and Taxpayer Perception on the Implementation of National Tax Census simultaneously and partially on Individual Taxpayer Awareness. The type of research is eksplanatory with the quantitative approach. The data collection method use form of questionnaire. Samples of 100 Individual Taxpayer has been recorded in the census by tax officer. The data analysis is descriptive and multiple linear regression. The results of research showed Socialization of taxation and taxpayer perception on the implementation of the National Tax Census simultaneously effect significantly on Taxpayer Awareness. Socialization of Taxation partially effect significantly on Taxpayer Awareness. Taxpayer Perception on the Implementation of the National Tax Census partially effect significantly on Taxpayer Awareness. The results test of determination coefficient showed that Socialization of Taxation, and Taxpayer Perception on the Implementation of the National Tax Census simultaneously give effect of 59,3% on Taxpayer Awareness. Variable that more dominant effect of Individual Taxpayer Awareness is Socialization of Taxation. Key words: socialization of taxation, taxpayer perception, national tax census, taxpayer awareness.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK DALAM MERESPON SURAT HIMBAUAN TERHADAP KEPATUHAN PENYAMPAIAN SURAT PEMBERITAHUAN (SPT) TAHUNAN (Studi Pada Kantor Pelayanan Pajak Pratama Batu) Subagiyo, Eviany Kusmanasari
Jurnal Mahasiswa Perpajakan Vol 3, No 1 (2014): DESEMBER
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.21 KB)

Abstract

A kind of law enforcement in taxation is the appeal of tax payment to induce the submission of tax annual report (SPT). Letter of Appeal is a letter released by Tax Service Office based on internal investigation to ask for clarification from Taxpayers about the estimation of failure to obey tax affair pursuant to predetermined tax regulations”. The objective of research is to understand the influence of variables of Sanction, Taxpayers Awareness, Service, and Supervision on the Obedience to Submit Tax Annual Report. Research method is explanatory research which attempts to show a causal relationship between research variables through hypothesis testing. Based on the result of Multiple Linear Regression analysis, it is indicated that the variables of Taxpayers Awareness, Service and Supervision have positive and significant influence on the Obedience to Submit Tax Annual Report. It may be suggested that predetermined tax regulations must be obeyed and highly attended by taxpayers. Keywords: Sanction, Taxpayers Awareness, Service, Supervision, and The Obedience to Submit Tax Annual Report
EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN, SURAT PAKSA DAN PENYITAAN DALAM MENGOPTIMALKAN PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA MALANG SELATAN Destriyatna, Gilang
Jurnal Mahasiswa Perpajakan Vol 3, No 1 (2014): DESEMBER
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (650.386 KB)

Abstract

National revenue from tax sector in recent years is not reaching the target. The government has attempted some measures to maximize tax revenue. One of them is to collect the tax debt from tax payer. Based on Act No. 19 of 2000 about Tax Collection with Letter of Compulsion, tax debt is a base to collet the tax. The objective of research is to understand the effectiveness rate and the contribution rate of tax collection through reprimand letter, compulsion letter and confiscation letter in order to liquidate tax debt. Research method is qualitative. Data analysis tool is using Miles & Huberman’s Data Interactive Model (1984) which includes Data Reduction, Data Display and Conclusion & Verification. Result of data analysis indicates that the effectiveness rate of tax collection with Reprimend Letter is not effective, that Compulsion Letter is quite effective, and Confiscation Letter is not effective. The contribution of tax revenue from tax collection with Reprimand Letter, Compulsion Letter and Confiscation Letter to optimize tax revenue at Tax Office of Pratama in South Malang therefore is very low. Keywords: Tax Debt, SKP, Tax Collection, Compulsion Letter
ANALISIS KONTRIBUSI PENERIMAAN PAJAK DAERAH SEBAGAI SALAH SATU SUMBER PENDAPATAN ASLI DAERAH (PAD) KABUPATEN MALANG (STUDI PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET KABUPATEN MALANG) Fauziah, Isfatul
Jurnal Mahasiswa Perpajakan Vol 3, No 1 (2014): DESEMBER
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.936 KB)

Abstract

The purpose of this study are to determine the contribution of each type of local tax revenue (PAD) in Malang, to determine the level of effectiveness achieved for each type of tax in the District of Malang. The development of a nation always needs great costs because fund support is very influential to the developmental activities, especially those conducted by local government to the locality. Malang District has recognized the fact that some sources of Local Genuine Income must be exploited, and one of them is local tax. Huge revenue potential from local tax in Malang District must be developed and managed properly. It is then reasonably important to understand contribution and effectiveness of local tax revenue in Malang District as a source of Local Genuine Income. Therefore, the objective of research is to comprehend contribution and effectiveness of local tax revenue as a source of Local Genuine Income in Malang District. Local tax revenue in three-year period from 2011 to 2013 is then examined. Keyword: Contribution, Local tax, Local Genuine Income
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PEMUNGUTAN PAJAK DAERAH ( Studi pada Dinas Pendapatan Daerah Kabupaten Tulungagung ) Saputra, Andys Dwi
Jurnal Mahasiswa Perpajakan Vol 3, No 1 (2014): DESEMBER
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (565.3 KB)

Abstract

Local tax is contributing the highest revenue to Local Genuine Income (PAD). The government attempts to increase the effectiveness of local tax collection to improve PAD, especially through tax post. There are factors influencing the effectiveness of local tax revenue. The objective of research is to understand the influence of inflation rate, population rate, and Gross Regional Domestic Product (PDRB) on local tax revenue in Tulungangung District in period 2008-2012. Data type is secondary data (time series) for period 2008-2012 obtained from the Official of Local Revenue and the Statistic Bureau (BPS) in Tulungagung District. Literature study is conducted to support data collection. Result of research indicates that the effectiveness of local tax collection in Tulungangung District in period 2008-2012 is entirely very effective. Of all three variables observed, which are inflation rate, population rate and PDRB, one with the most dominant influence on local tax revenue is population rate. Based these results, it may be suggested that the local government of Tulungangung District, especially the Official of Local Revenue of Tulungangung District, in determining local tax shall firstly socialize the importance of tax for the development such that taxpayer will be aware of paying tax in exchange for their welfare. Keywords: Local Tax, Inflation Rate, Population Rate and PDRB

Page 6 of 28 | Total Record : 280

 4   5   6   7   8 

Filter by Year

2014 2016


Reset
Filter By Issues
All Issue Vol 11, No 1 (2016) Vol 10, No 1 (2016) Vol 9, No 1 (2016) Vol 8, No 1 (2016) Vol 7, No 1 (2015) Vol 6, No 2 (2015) Vol 6, No 1 (2015) Vol 5, No 2 (2015) Vol 5, No 1 (2015): April Vol 4, No 2 (2015): MARET Vol 4, No 1 (2015): MARET Vol 3, No 1 (2014): DESEMBER Vol 2, No 1 (2014): AGUSTUS Vol 1, No 1 (2014): Mei More Issue