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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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ANALISIS SISTEM DAN PROSEDUR PENCEGAHAN PENYALAHGUNAAN FAKTUR PAJAK DALAM UPAYA MENINGKATKAN PENGENDALIAN INTERN (Studi kasus pada KPP Pratama Surabaya Gubeng) Surahmad, Nopan Anesta
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

Value Added Tax (VAT) has a significant and strategic role in the portion of the tax revenues. Tax receipts from the second largest VAT sector therefore income tax revenue. The main issues in the sector of VAT, is the amount of abuse the Tax Invoice. Tax Invoice is proof of payment of VAT on the purchase and delivery of goods and services. Purpose of this study was to analyze the sistem and procedures of the Directorate General of Taxation (DGT), which aims to prevent abuse of the Tax Invoice is set in the PER-24 / PJ/2012 and analyze Control internal Surabaya Gubeng.  This study used a qualitative descriptive approach. This study used data collection techniques such as interviews and documentation. The researchers in this study found that the sistems and procedures PER-24/PJ/2012 better sistem to tackle the problem because Fictitious Tax Invoice numbering sistem is controlled directly by the DGT to provide the serial number on the tax invoice to Taxable Person (PFM) which has been re-registered and verified by the DGT making it very difficult to perform misuse Tax Invoice.  The conclusion of this study is PER-24/PJ/2012  sistem is a good sistem to prevent abuse of the sistem Tax Invoice because is controlled directly by the DGT and Internal Control, which already meet the elements of the principles of good internal control.Keywords: System Analysis, Prevention, Misuse, Tax Invoice, Internal Control
ANALISIS PENERIMAAN PAJAK HOTEL, PAJAK RESTORAN, PAJAK HIBURAN SEBAGAI SUMBER PENDAPATAN ASLI DAERAH (Studi Pada Dinas Pendapatan Daerah Kota Malang) PRASETIO PUTRI, RORO BELLA AYU WANDANI
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 Local Genuine Income (PAD) is a source of local income which may consist of local tax, local retribution, separated local wealth management, and others. Hotel Tax, Restaurant Tax and Entertainment Tax are local tax components. Hotel, restaurant and entertainment are a potential sector for the improvement of local revenue. The objective of research is to understand the contribution, effectiveness and growth rates of hotel, restaurant and entertainment taxes to local tax and Local Genuine Income. It is expected that research will provide benefit and input for the local government of Malang City, especially to the Official of Local Income. Research method is descriptive. Data are secondary which obtain from The Report of Target and Realization of Local Income Revenue from the Period 2006-2013 made by The Official of Local Income. The Result of research indicates that hotel, restaurant and entertainment taxes in Malang City have quite great potential compared to other tax types. It is consistent to research objective which is to analyze and to explain the contribution, effectiveness and growth rates of hotel, restaurant and entertainment taxes to Local Genuine Income. The average contribution rate of hotel tax to Local Genuine Income is 5.81%, while those of restaurant tax and entertainment tax are 10.36 % and 1.77 %. The average effectiveness rate of hotel tax is 106.94 %, while those of restaurant tax and entertainment tax are 105.31 % and 113.74 %. The growth rates of hotel, restaurant and entertainment taxes are 22.77 %, 11.11 % and 21.54 %. Keywords: Local Genuine Income, Local Tax, Hotel Tax, Entertainment Tax, Restaurant Tax, Contribution, Effectiveness, Growth Rate
STRATEGI PEMERINTAH KOTA MALANG DALAM MENINGKATKAN PENERIMAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (Studi pada Dinas Pendapatan Daerah Kota Malang) PRASETYO, DIMAS NOER ARI
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

This research is descriptive research with qualitative approach. Data source that used is primary data and secondary data. Primary data is in the form of observation and interview result, while secondary data is in the form of documents of Renstra, Lakip, Renja, and profile book of Dinas Pendapatan Daerah. Data analysis on this research is interactive data analysis model of Miles and Huberman. Strategy undertaken by Dinas Pendapatan Daerah include intensification and extensification strategy. On implement that strategy, Dinas Pendapatan Daerah Kota Malang face some problems, including less obediently Wajib Pajak, less strong foundation law, and there’s desire from Wajib Pajak to do fraud. Keywords : Intensification strategy, extensification strategy
PENGARUH PERSEPSI DAN MOTIVASI TERHADAP MINAT MAHASISWA PROGRAM STUDI PERPAJAKAN UNTUK BERKARIR DI BIDANG PERPAJAKAN (Studi pada mahasiswa Fakultas Ilmu Administrasi Universitas Brawijaya) Dayshandi, Dody
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 income from tax sectors have the largest portion of state revenue, because the target of tax revenue also increase each year. The numbers of taxpayers are bigger than the number of tax officials, it needs to increase additional number of tax officials, both are from government or company. The additional of tax officials must be balanced with a professional attitude of tax official candidates, then the function of tax officials can be realized well. The purpose of this research is to understand the influence of simultaneously and partial of perception also motivation toward students’s interest of taxation department to have career in taxation field (study on students of the Faculty of Administrative Science of Brawijaya University). Kind of this research is descriptive research with quantitative  method. The population in this research from taxation class students of 2010 till 2013. Technique sampling was using non-probability technique sampling and proportional stratified random sampling, with 90 people as respondent. Analysis method was using multiple linear regression analysis and descriptive statistic. Based on the results of simultaneous test, there were simultaneous influences between perception and motivation variables for students’s interest of taxation to have career in taxation field. The results of t test, there were partial influences on perception and motivation variables for students’s interest of taxation to have career in taxation field. Suggestions for the Faculty are to provide training of tax software programs, for examples zahir and e-SPT application. Suggestions for students are trying to know their capabilities and interests, and always following all of taxation training programs, in order to give another skill in taxation field. Keywords: Perception, Motivation, Interest, Taxation Career
PENGARUH PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN PAJAK DAN SANKSI PAJAK TERHADAP MOTIVASI WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK Caroko, Bayu
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

Tax has an important role in state revenue sources, as the country's largest revenue comes from taxes sector. however tax revenue in Indonesia is still not up to look at the number of individual taxpayers. The Tax Office Primary Singosari are growing every year but in terms of the SPT was still a lot of taxpayers who do not deliver the SPT. It was feared because it is not the taxpayer does not fulfill its obligation to calculate and pay the tax due. This study aims to explain the effect of tax knowledge, quality of service tax and tax penalties to motivate taxpayers to pay taxes. Type of research is explanatory research with quantitative approach. The results of simultaneous analysis showed that the variables of knowledge, quality of service and tax penalties affect the motivation of individual taxpayers in paying taxes. while the partial test results or individual taxes demonstrate knowledge, quality of service tax and tax penalties significantly influence the motivation of individual taxpayers in paying taxes. Expected results of the research can be used as a reference for further research to develop this research by adding a variable that has not been addressed in this study. Keywords : STO Singosari, tax of knowledge, quality of tax service, tax punishment, motivation individual taxpayer in paying taxes
ANALISIS EFEKTIFITAS RETRIBUSI PELAYANAN PASAR TANJUNG DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KOTA MOJOKERTO (STUDI PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET KOTA MOJOKERTO) Anggraini, Novita Eka
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 Objective of research is to understand the effectiveness, the contribution, and the growth rate of Service Retribution of Tanjung Market on Local Genuine Income of Mojokerto City. The role of local retribution has the greatest role compared to other sources of Local Genuine Income in Mojokerto City. Service Retribution of Tanjung Market has never achieved the target in budget year of 2009-2012. Indeed, Service Retribution of Tanjung Market does not give contribution to the target, or it is still less than what has been targeted. Therefore, Local Genuine Income of Mojokerto City may be less than the excepted income. Intensification and extensification are recommended. It is also suggested that structures and infrastructures shall be improved, the counseling program must be given on the collector officer to develop transparency, and the retribution payers are encouraged to be more regular and discipline in meeting the obligation. Keywords: The Effectiveness of Service Retribution of Tanjung Market, Contribution, Growth Rate
PENGARUH FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MELAKUKAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (STUDI PADA WAJIB PAJAK PBB-P2 KECAMATAN JOMBANG KABUPATEN JOMBANG) Yusnidar, Johan
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

This study aimed to clarify the effect of variable SPPT, Knowledge Taxpayer, Quality of Service, Taxpayer Awareness, and Tax Penalties  on Taxpayer Compliance. Emperial Studies at Taxpayers Jombang District, Jombang Regency. The method used in this research is explanatory research method, using a questionnaire as data collection tool that is distributed to 116 Taxpayers in Jombang District, Jombang Regency. Statistical method used multiple regression analysis. The result showed that the factors of SPPT, knowledge Taxpayer, Quality of Service, Taxpayer Awareness and Tax Penalties has positive and significant influence both simultaneously and partially. Keyword: SPPT, Knowledge Taxpayer, Quality of Service, Taxpayer Awareness, Tax Penalties, Taxpayer Compliance
EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PPH NON MIGAS DAN PPN TERHADAP PENERIMAAN PAJAK TAHUN 2011 – 2013 (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA SURABAYA RUNGKUT) RAHMAYANTI, FETTY NUR
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

Non-oil and Gas Tax receipts and VAT is the largest contributor of tax revenue sector under the respective working areas in KPP Pratama Surabaya Rungkut. The purpose of this research is to know the tax receipts from Non-oil and Gas Tax receipts and VAT in KPP Pratama Surabaya Rungkut and as well as to know and analyze the effectiveness and contribution of the receipts of Non-oil and Gas Tax receipts and VAT in KPP Pratama Surabaya Rungkut tax revenue year 2011 – 2013. The research method used is descriptive percentage with a qualitative approach. The data used are secondary data from the period 2011 until 2013. The result of this research are for the year 2011 to 2013 level of effectiveness of Non-oil and Gas income tax receipts amounting to 83,71 percent, 92,79 percent and 78,19 percent of the target that have beeen set previously, while the Non-oil and Gas income tax revenue during the year have a pretty good contribution to total tax revenue in KPP Pratama Surabaya Rungkut. The level of effectiveness of each VAT receipts amounting to the 113,98 percent, 95,37 percent and 81,60 percent with acceptance during the year had an excellent contribution to the total tax revenue. Recommendations addressed to the relevant agencies in this case KPP Pratama Surabaya Rungkut, is in doing the targeting of non-oil revenues from income tax and VAT in order to adjust the target setting by observing the realization of the previous year received so that the effectiveness of a good reception from the non-oil income tax and VAT can improved and did not decrease the effectiveness of the reception continues - as a result of targets being set too high.Keywords : Realization of acceptance, Non-oil and Gas Tax, VAT, Effectiveness, Contributions
PENGARUH KUALITAS PELAYANAN PERPAJAKAN TERHADAP KEPUASAN WAJIB PAJAK, KEPATUHAN WAJIB PAJAK DAN PENERIMAAN PAJAK (STUDI PADA KANTOR PELAYANAN PAJAK MADYA MALANG) Silalahi, Sixvana
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 research is to know how to influence the quality of service taxation against the satisfaction of the Taxpayers and compliance of the Taxpayers, as well as to know the influence of the satisfaction of the Taxpayers and compliance of the Taxpayers against tax revenues. One of the reformation that have been done by Directorate General of Tax is to change the system and the tax collection mechanism of the official assessment becomes self assessment system. The decision was implemented on the 1st January 1984 with the enacment of law No. 6 of 1983 on General Provision and Taxation Procedures (KUP). To support this system in order to run smoothly, then the required quality of service is excellent. Keyword: Self Assessment System, Dimension of Service Quality, Quality of Taxation Service, Satisfaction of the Taxpayers, Compliance of the Taxpayers, Tax Revenue.
PENGARUH KUALITAS LAYANAN PETUGAS TEMPAT PELAYANAN TERPADU DAN TINGKAT PEMAHAMAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi pada Wajib Pajak di Wilayah KPP Pratama Surabaya Wonocolo) Purnamasari, Yuanita Ayu
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

This study aims to explain and analyze the influence of the Service Quality of the Integrated Services Place Officers and The Level of Taxpayer Understanding to the Taxpayer Compliance on Regional Taxpayers at Surabaya Wonocolo Pratama Tax Service Office. The method used in this research is explanatory research method, The population in this research are amounted 78.810, and the questionnaire as a data collection that is distribute directly to 100 respondent. Data analysis in this study using multiple linear regression analysis, support by SPSS software version 21. The result of multiple linear regression analysis show that Service Quality of the Integrated Services Place Officers variable and The Level of Taxpayer Understanding variable has a significantly positive influence simultaneously and partially to the Taxpayer Compliance variable on Regional Taxpayers at Surabaya Wonocolo Pratama Tax Service Office. The most dominant variable influencing taxpayer compliance is Service Quality of the Integrated Services Place Officers variable. Keyword: Service Quality of the Integrated Services Place Officers, The Level of Taxpayer                                      Understanding, Taxpayer Compliance.

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