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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 Pemberian Insentif Pemungutan Pajak Bumi dan Bangunan Sektor Pedesaan dan Perkotaan Setelah Menjadi Pajak Daerah (Studi Pada Dinas Pendapatan Daerah Kabupaten Tulungagung) Yuda, Saifulloh Puspa
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  delegation is conducted or modified based on fiscal decentralization. Act No. 8 of 2009 about Local Tax and Local Retribution is the indication of new era for the management of PBB P-2.  A mandatory tenet in this Act is to delegate the management of PBB P-2  to local government. The consequence of PBB P-2 localization is that the local is not anymore accepting donation from central government, and therefore, the fee of the collection task, which is that 9 % of the proceed is given by central government to the  collecting officer, is not anymore prevailed.Research type is descriptive with qualitative approach. Result of this research indicates that the impact of PBB P-2 localization into local tax is evident through the change of the collecting fee into 5 % col lection incentive. The nominal of collection incentive is indeed smaller than collecting fee. Incentive treatment is aimed to give a reward, as additional income, to the collection officers for their performance. Incentive treatment may also be useful as stimulant or motivation for the tax collector officers to improve their performance and al so to increase the revenue.Keywords: Collection Incentive, Collector Officer, PBB P-2
ANALISIS LAJU PERTUMBUHAN DAN KONTRIBUSI PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN PAJAK DAERAH (Studi pada Dinas Pendapatan Daerah Kota Malang) Yuliani, Sofia Dwi
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

Malang city with all these consider Malang city as a city of travel, city of student, and city of industry which written on Tri Bina Cita Kota Malang. The position of Malang city can be seen from the amount of travel destination, education institution, and many kinds of industry which located in Malang city. This condition pulls the citizen outside Malang who come to Malang for living a while or stay in Malang. This things causes to the increase of hotel and restaurant services usage which increase the local tax income especially hotel and restaurant tax.This research include to kind of descriptive research with quantitative approach. This research located on Dinas Pendapatan Daerah Kota Malang. The purpose of this research is to describe the rate of growth and contribution of hotel and restaurant tax revenue and the efforts which done to increase the hotel and restaurant tax revenue. The result of this research shows that the average of growth rate of hotel and restaurant tax revenue in 2009-2013 reaches 25,73%, the growth rate of local tax income in 2009-2013 reaches 50,27%, and the average of contribution of hotel and restaurant tax revenue toward local tax income in 2009-2013 reaches 21,22% with sufficient criteria. The efforts which done by Dinas Pendapatan Daerah Kota Malang to increase the hotel and restaurant tax revenue through intensification and extensification and also applying online tax program. Keywords : Hotel Tax, Restaurant Tax, Local Tax, Rate of Growth, Contribution.
EVALUASI PERANAN KANTOR PELAYANAN PAJAK (KPP) PRATAMA BATU BERDASARKAN PERATURAN DIREKTORAT JENDERAL PAJAK Agung A.R, R. Firman
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

Taxation sector is a source of reception in Indonesia, but the country’s reception is not optimal. Direktorat Jenderal Pajak (DJP) (Directorate General of taxes)  made efforts in taxation reception optimization by formulating and implementing standardization in the field of taxation. Kantor Pelayanan Pajak (KPP) Pratama Batu (Tax Service Office) as instances of vertical DJP on role in the area, has a role in giving understanding of taxation, administrative and procedural aspects of taxation. Therefore needs to evaluate the implementation of the role to determine compatibility with DJP’s standardization. This research used the qualitative approach with a descriptive method. Location research in the KPP Pratama Batu. Methods of analysis using interactive model from Miles Huberman. Results  of research, KPP Pratama Batu implement it’s role through socialization activities, service of SPT reporting, sanction enforcement actions and penalties. Public awareness and action through sanctions enforcement inspection has been carried out in accordance with the rules of taxation but the granting of SPT Tahunan (Yearly reporting service)  is not appropriate with the regulations because the layanan pojok (service corner) has not yet been implemented and the car service tax is hampered caused the facility not owned Keywords: Evaluation, Role, Kantor Pelayanan Pajak Pratama
EVALUASI KEBIJAKAN PENGAWASAN PELEKATAN PITA CUKAI PADA MINUMAN MENGANDUNG ETIL ALKOHOL (MMEA) BUATAN DALAM NEGERI (Studi pada Kantor Pengawasan dan Pelayanan (KPPBC) Tipe Madya Cukai Malang) PAM, DIO RAHADIAN
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 domestic affairs Ethyl Alcohol Beverage production shows increasingly, makes Malang Office of Monitoring and Service Tax Excise Madya Cukai Type run faster for monitoring. The goal of this research is to know and evaluate the implementation of stamp excise agglutinative monitoring policy of domestic affairs Ethyl Alcohol Beverage, especially in Group B and Group C. Its analyzis based on William N. Dunn criteria model, those are effectiveness, eficiency, sufficiency, justicy, responsivity, and accuracy. This research also tries to explain and eveluate the supporting factors and the obstacle of its policy implementation. This is qualitative descriptive research. The primary datas by interviewing staff of Malang Office of Monitoring and Service Tax Excise Madya Cukai Type, Ethyl Alcohol Beverage producer and distributor, and also its consumers. Secondary datas come from some relevant documents. The research result shows that some of the criterias are done, like effectiveness, justicy, and responsivity. While the efficiency, sufficiency, and accuracy are not included. The supporting factors like from its good qualification employees, external aid, government support, and society support. The obstacles have a tendency from the minimum employees to do the task, and about low awarness of society or consumer. Keywords: Monitoring Policy, Stamp Excise Agglutinating, Domestic Affairs Ethyl Alcohol                        Beverage
STRATEGI PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) MELALUI PAJAK DAERAH DI KOTA MALANG (STUDI PADA DINAS PENDAPATAN DAERAH KOTA MALANG) Sahroni, Rohmat Hafinudin
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

Good local tax management made maximum acceptance of local tax. UU No. 23 year 2014 about local tax and local retribution is the main reference for local tax management in indonesia. the goal of this research is to find supported and resisted factor that affect the local tax income in Malang city from local tax sector and to find the strategy to increase local tax income as an local income In malang city. This research use descriptive method with qualitative approach. The result of this research show that workplan of DISPENDA Malang city was work well. Supported factor that can increase local tax income in malang city are two things, first the supporting infrastructures and second good information system. resisted factor is the weakness of taxpayer discipline and different quality of  Human resource in DISPENDA Malang City. Strategy that used by DISPENDA to increase local tax income is from Intensification and extension program. Intensification program include tax rate adjustment, supervision enhancement and controlling local tax payment, Human resource development and income target planing. extension program include field survey, coordination and cooperate with related institution and do some socialization. SWOT Strategy annualize is to optimize Intensification and extension strategy , Build UPTD, boost socialization , and Skill development in DISPENDA. supervision enhancement and evaluation to DISPENDA apparatus, change of Local Rule, and do instance training to DISPENDA apparatus especially in Technology and information. Keyword: Local tax optimization, Intensification and extension of local tax, SWOT analyzed
KONTRIBUSI PAJAK HIBURAN DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA MALANG (STUDI KASUS DINAS PENDAPATAN DAERAH KOTA MALANG) Supriadi, Dara Rizky
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

Malang which is known as a student city with all it’s inhabitants, have made the number of entertainment as an essential needs for their daily activity. Now, as time goes by, the variety of entertainment venues can be found in Malang City. The local government of Malang City can take advantage of the entertainment sector as one of the local genuine income in view that entertainment is one of the important elements for the daily activity of the citizens of Malang City. The increasing number of entertainment tax payers in the city of Malang then automatically entertainment tax revenues will also get increased, so that later on will affect the contribution of tax revenue in the entertainment sector's local genuine income of Malang. This type of research is descriptive research, using data for fiscal year 2011-2014. The results of this research is that entertainment tax contributions against tax areas in the local genuine income is still very lacking. The average entertainment tax contribution to the local tax of 1,75% while the local genuine income about 1,25%. The level of effectiveness of entertainment tax and local genuine income above 100%, this indicates that the government has been able to carry out the regional financial sector performance the local genuine income very effectively. The local government of Malang City has also done some efforts to improve the entertainment tax, so that it’s contribution to the local genuine income will be greater. Keywords: Entertainment Tax, Local Genuine Income, Contribution, Effectiveness.
ANALISIS PEMOTONGAN PEMUNGUTAN PAJAK PENGHASILAN (PPh) SEBAGAI PEMENUHAN KEWAJIBAN WAJIB PAJAK PT BADAK NGL BONTANG JUNE, CINDY GETAH TRISNA
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 oil and gas sector’s of tax revenue is one of more dominant sector in rather than other taxes. PT Badak NGL is a business entity engaged in the field of oil and gas by applying the process Witholding Tax for a partner company. This research is a descriptive research with a qualitative approach. Business processes are carried out by PT Badak NGL include business  processes with shareholders, the Company partners and buyers of processed oil are China, Japan and Taiwan. Delayed that often occur in the payment of taxes due to partners who are late in submitting invoices to PT Badak NGL Bontang. PT Badak NGL Bontang should be more careful about budgeting so that no gap between the taxes paid by fees charged Keywords: Oil and gas sector, WitholdingTax
PENGARUH PERSEPSI PELAKSANAAN SENSUS PAJAK NASIONAL, SIKAP WAJIB PAJAK PADA PELAKSANAAN SANKSI DENDA DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK ORANG PRIBADI DI KELURAHAN MIJI KOTA MOJOKERTO) FAJRIYAN, Nur AFIANTI
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 compliance is one of  factors in achieving revenue goals through taxation sector. Direktorat Jenderal Perpajakan (DJP) as the government agencies that provide services in the field of taxation is trying to create a program of the National Tax Census aimed to obtain accurate data on the taxpayer, which is expected to increase tax compliance. Taxation system applied in Indonesia  is a self-assessment system in which the system gives occasion to the taxpayers to calculate, pay and report how much the tax that they must pay to government. The application of this system is accompanied by supervision by DJP with the provision of financial penalties, so that the attitude of the taxpayer on the implementation of the financial penalties are expected to increase the level of tax compliance if the taxpayer considers that the penalties would be more burdensome tax burden. The application of the system of self-assessment system that gives authority entirely to the taxpayer to calculate the tax itself is not handled from the necessity of taxation public awareness as to the importance of tax taxpayer for the governance and national development.  Miji subdistric Mojokerto City known as one of the craft center and miniature of Phinisi boat, some people who live in the area  work as a craftsman shoe so that the public is obliged to be a taxpayer and report their income. Potential tax in Miji subdistric Mojokerto city make the place become one of the main objectives of the National Tax Census program. Keywords: Implementation of National Tax Census Perception, Attitudes Taxpayers toward the Implementation of Sanction Fines, Consciousness Taxation, Taxpayer Compliance.
EFEKTIVITAS PENAGIHAN PAJAK AKTIF DENGAN SURAT TEGURAN DAN SURAT PAKSA DALAM UPAYA OPTIMALISASI PENERIMAAN PAJAK (STUDI KASUS PADA KANTOR PELAYANAN PAJAK MADYA MALANG) Purnawardhani, Restika
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 purposes of this research are to determine the effectiveness of active tax collection on the Reprimand Letter and Forced Letter and their contribution towards optimize the tax revenues at Kantor Pelayanan Pajak Madya Malang. Those were conducted on the basis of the presence of the tax which is still owed to the state as shown in the realization of the State Budget fluctuating in three years period from 2011 to 2013. Those are also apparent in tax revenue at Kantor Pelayanan Pajak Madya Malang which doesn’t reach the set targets yet. Therefore, the state gives responsibility to the tax authorities to act as a law enforcement agent in the field of taxation, include a tax collection action. With the act of tax collection, especially active tax collection, it is expected that the taxpayer or tax insurer pay of the tax debt, so that the optimal tax revenue can be achieved. As a first step is to implement an active tax collection, Tax Bailiffs convey the Reprimand Letter that can be followed by Forced Letter for increasing taxpayer compliances. Keyword: Effectiveness, Active Tax Collection, Reprimand Letter, Force Letter, Tax Revenue
PERENCANAAN PAJAK PADA PT ‘X’ DALAM UPAYA MEMINIMALISIR PAJAK PENGHASILAN BADAN YANG HARUS DI BAYAR (STUDI KASUS PADA PT ‘X’) Landy, Novia
Jurnal Mahasiswa Perpajakan Vol 5, No 1 (2015): April
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

This research is done on basically different interests in tax payments between taxpayers and the government. For taxpayers, paying taxes are one of the burden of profit because it will reduce the amount received .While for the government , the payment of income tax will be used to a country development. So that taxpayers will try to the best possible in order to minimize taxes. There are many ways the company do in reducing the number of taxes starting from the legal and illegal. The most famous of illegal ways are make financial reports more than one , which will be used to internal company , for determining the amount of tax owed, and to banking transaction. Tax planning is one of way of legal minimize taxes owed .The principle of tax planning is to harness the cracks of the law that profitable. Because any legislation proved that every rules could not include all desired. The data which showed by the researcher tell that, the income tax owed by ‘X’ Company could be minimized with various ways. If ‘X’ Company use tax planning based on the recommendation of the researcher, then ‘X’ Company can minimize 8,27 % of the income tax. Keyowords: Tax planning, company tax income, employee tax income, commercial financial report, fiscal financial  report.

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