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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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PENERAPAN SANKSI ADMINISTRASI TERHADAP KETIDAKPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN BAGI WAJIB PAJAK (Studi Kasus Pada Dinas Pendapatan Daerah Kota Malang) Azmi, Muhammad Razuli
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 study attempts to know and comprehend sanctions that imposed against disobedience administration taxpayers to pay the tax of land and building, and to understand factors that inhibits the sanctions imposed against disobedience administration taxpayers to pay the tax of land and building. A method of this study is qualitative descriptive. The data used in this research is the data on primary and secondary data. Data collection techniques is in-depth interviews and documentation. The results of this study showed that the application of administrative sanctions against non-compliance of the paying tax of land and building in Malang has been runningwell. According to the Regional Regulation No. 11 of 2011, there were still unreceived SPT & PBB’s billing by taxpayer who didn’t pay yet. Influencing factors for administrative sanctions in Malang city was less of understanding for importance of taxation. Also there wasn’t shame yet if they didn’t pay the tax. Keyword: administrative sanction land and building tax, disobedienc
PENGARUH SANKSI PERPAJAKAN DAN SOSIALISASI PERPAJAKAN TERHADAP MOTIVASI MEMBAYAR PAJAK BUMI BANGUNAN PERKOTAAN DAN PEDESAAN (PBB P2) (STUDI PADA WAJIB PAJAK DI KELURAHAN AIRLANGGA KOTA SURABAYA) Damayanti, Gia Riessyta
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

Land and building tax are one of the taxes collected by central goverment. To support the policy of regional autonomy, then done the transfer tax management of the land and building urban and rural - act based on act no 28 year 2009 on a regional tax levies. This research explans by using quantitative approach. This research is spreading the questionnaire to 97 respondents taxes of the land and building taxpayers in Airlangga urban, Surabaya. Technique of Data analysis in this research uses descriptive analysis and multiple linear regression analysis to test hypothesis through the F test (simultaneous) and t test (partial). The result of this research indicates that all the hypothesis are accepted. Based on the results in this research that can be a significant influence together (simultaneously) sanctions of taxation and socialization of taxation variables on the motivation to pay taxes of the land and building tax urban and rulal. Partially known that sanction of taxation significantly affect the value of the regression coefficient of 0,628. While socialization of taxation has partially significant effect on the motivation to pay taxes of the land and building tax urban rural with a regression coefficient of 0,487. Keyword: Sanctions of taxation,the socialization of taxation, motivation to pay taxes of the land and buliding urban and rural.
PENGARUH KARAKTERISTIK INDIVIDU BUDAYA DAN LINGKUNGAN SOSIAL TERHADAP KEPATUHAN PEMENUHAN KEWAJIBAN PERPAJAKAN (Studi Pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Malang Utara) Adi Mintarto, Prasetyo Rudy
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

Pencapaian target penerimaan pajak dapat tercapai apabila wajib pajak patuh dalam menjalankan kewajiban perpajakannya, namun masih terdapat wajib pajak yang belum melaksanakan kewajiban perpajakannya dikarenakan oleh beberapa faktor, beberapa diantaranya adalah faktor karakteristik yang dimiliki individu, budaya wajib pajak, dan lingkungan sosial wajib pajak. Tujuan penelitian ini adalah untuk mengetahui pengaruh karakteristik individu, budaya, dan lingkungan sosial secara bersama-sama dan parsial terhadap kepatuhan pemenuhan kewajiban perpajakan (Studi Pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Malang Utara). Teknik pengambilan sampel menggunakan purposive sampling dengan 130 responden. Metode analisis menggunakan analisis regresi linier berganda. Berdasarkan hasil uji simultan, karakteristik individu, budaya dan lingkungan sosial secara bersama-sama berpengaruh signifikan terhadap kepatuhan pemenuhan kewajiban perpajakan. Hasil uji t, secara parsial variabel karakteristik individu, budaya dan lingkungan sosial berpengaruh terhadap kepatuhan pemenuhan kewajiban perpajakan. Saran bagi mahasiswa yang akan melakukan penelitian yang sejenis adalah agar menambah variabel lain yang dapat mempengaruhi kepatuhan membayar pajak dan menambah jumlah sampel sehingga hasil penelitian memiliki daya generalisasi yang lebih kuat. Kata kunci: karakteristik individu, budaya, lingkungan social, kepatuhan pemenuhan kewajiban perpajakan
PENGARUH KUALITAS JASA KONSULTAN PAJAK DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK PENGGUNA JASA KANTOR KONSULTAN PAJAK DONI BUDIONO) Fauzhi, Imam
Jurnal Mahasiswa Perpajakan Vol 4, No 2 (2015): MARET
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

This research is conducted based on low number of tax servants to help taxpayers in fulfilling their tax obligations. This condition gives impact to some of taxpayers in using the tax consultant service. Taxpayers expect that the tax consultants are able to help in resolving tax problems that are being undertaken by the taxpayer. Those taxpayers expectation requires the tax consultant to have a good quality services to improve taxpayer compliance. Another factor affecting tax compliance is the tax knowledge of the taxpayer. The type of research conducted in this study is an explanatory research by using quantitative approach and using questionnaires as data collection methods. The populations in this study are the whole taxpayers who use the tax consultant services. The samples involved in this study are 43 respondents. Based on the F test result, it is noted that the quality of tax consultant’s service quality and tax knowledge is jointly having a significant effect on taxpayer compliance. While based on the results of t-test is noted that the quality of tax consulting service quality. And tax knowledge is a partially having  significant effect on taxpayer compliance. Tax Knowledge has a dominant influence on tax compliance. Keywords: tax consultants service quality, tax knowledge, taxpayer compliance
ANALISIS PERANAN PAJAK DAERAH DALAM RANGKA PENINGKATAN PENDAPATAN DAERAH KOTA PROBOLINGGO Nugroho, Yanuar Fajar
Jurnal Mahasiswa Perpajakan Vol 4, No 2 (2015): MARET
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

This research is aims are to understand and explain the efforts that made by Probolinggo’s Government. The researcher is discussed about obstacles, contribution tax local, also role of  tax local in term of the increasing increasing of local tax. The methods used in this research is descriptive qualitative. This research is expected to deliver benefits and a good influence for improving revenue area Of Probolinggo. Keyowords: Role, Local Tax, Revenue
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN WAJIB PAJAK PENGGUNA E-SPT MASA PPN (STUDI PADA WAJIB PAJAK BADAN DI KANTOR PELAYANAN PAJAK MADYA MALANG) Pratama, Febrian Karunia
Jurnal Mahasiswa Perpajakan Vol 4, No 2 (2015): MARET
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Quality service to the public servant is one important thing. On the KPP Madya Malang quality of service is a major priority. The purpose of this research is to know and explain the influence of variable reliability, responsiveness, assurance, emphaty and tangible together and most dominant influence on the level of satisfaction of users of e-SPT the VAT. The results indicates that all the independent variable of service quality has a simultaneously relation and a significant influence on customer satisfaction as the dependent variable. These results can be seen from F for 10.544 with probability (p) of 0.000 (p <0.05). While partially only variable reliability , and responsiveness that can demonstrate a significant effect of independent variables with the dependent variable. Variable responsiveness be the variable most dominant influence on customer satisfaction. Keywords: Service Quality, Satisfaction, e-SPT the VAT, taxpayer
IMPLEMENTASI ATAS DESENTRALISASI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) (Studi Kasus pada Dinas Pendapatan Daerah Kota Madiun dan Kantor Pelayanan Pajak Pratama Madiun) Megawati, Retno
Jurnal Mahasiswa Perpajakan Vol 4, No 2 (2015): MARET
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Madiun is one of the cities that decentralized Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) at the time of deadline, in January 1, 2014. As we know that DJP’s data are 123 cities that have decentralized PBB-P2 before January 1, 2014. It shows that if a city can prepare well, they can decentralized PBB-P2 before the deadline. This research focused on the implementation, obstacles are happened, and result of decentralization of PBB-P2. The result of this research is Dispenda Kota Madiun has complete provision of Article 5 paragraph (1) in the Joint Regulation of the Minister of Finance and Minister of Home No. 15/PMK.07/2014 and No. 10 of 2014 about The Steps of Preparation and Implementation of PBB-P2. Dispenda Kota Madiun has been ready to manage it, but some tools like plotter and software runtime applications are unvailable. Some of obstacles that occured are not online system in Kelurahan and complaint of Taxpayers about centralization of payments at Perception Bank. Keywords: Implementation, Decentralization, PBB-P2
PENGARUH SOSIALISASI PERPAJAKAN, PELAYANAN FISKUS, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi pada Wajib Pajak Orang Pribadi di KPP Pratama Ponororgo) Yuliasari, Wirda Salisa
Jurnal Mahasiswa Perpajakan Vol 4, No 2 (2015): MARET
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

This research aims to explain and analyze the effect of Tax Socialization, Tax Authority Service  and The Sanction against Personal’s Tax Compliance. The type of the research used is quantitative and the method is explanatory research for this aims to identify the effect of certain variable against others on the strictly-controlled condition. There are all taxpayers assessable populations of the research coped in the area of KPP Pratama Ponorogo and 90 respondents are taken out as a sample by using accidental sampling technique. Based on the result analyzed, there is an insignificant effect of the tax socialization  resulted against the personal’s tax compliance  with the 0,060 significance higher than the 0,05 significance. Additionally, there comes a significant effect of the tax authority service  against the personal’s tax compliance  with the 0,00 significance smaller than the 0,05 specified value. In the third variable, there is a significant effect of the sanction variable  against the personal’s tax compliance  with the 0,031 significance smaller than the 0,05 significance. The suggestion proposed on this research is that the revenue officer should improve the service in term of facility, equipment, and qualified human resources. Keywords: Sanction, Tax Authority Service, Tax Socialization, The Personal’s Tax Compliance.
EVALUASI PENETAPAN FORMULASI KEBIJAKAN PAJAK HIBURAN DALAM UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA BATU SYAHPUTRA, DIMAS WEIBY
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 aims to know the background of the Batu City Government in making policies entertainment. Tax rate is increasing in the Regional Regulation No. 6 of 2010 and decreased in the tax rate entertainment in Regional Regulation No. 2 of 2012 also analyzing the impact of the posed to the entertainment tax revenue in Batu. Another objective of this research is to determine the factors supporting and entertainment in the process of tax collection in Batu. The results of this study are revenues from entertainment tax Batu running optimally with the enactment of the Regional Regulation No. 2 of 2012 compared with the Regional Regulation No. 6 of 2010. The researchers also find a discrepancy between the formulation of the Government of Batu City with applicable laws, namely the absence of a Standard Operating Procedure (SOP) and an academic paper in the process of establishing local regulations on entertainment tax. Factors supporting the entertainment tax collection in Batu are the awareness of the taxpayer in paying taxes and a beautiful geographic of Batu. While the factors inhibiting the entertainment tax collection in Batu is presence of actors who commit fraud in the payment of taxes and infrastructure conditions Batu inadequate. Keywords: Policy Public Formulation, Entertainment Tax
PEMUNGUTAN PAJAK REKLAME DAN KONTRIBUSINYA TERHADAP PENERIMAAN PAJAK DAERAH (STUDI KASUS PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET (DPPKA) KABUPATEN MALANG) Kusumawati, Irine
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

Local government must seek the sources of revenue to finance its local development. One of local revenue sources was local tax. Several kinds of tax may be collected to improve local tax revenue. Billboard tax is a local tax with great potential to improve local tax revenue and also to provide great contribution to local tax revenue. The objectives of research are to understand growth rate of billboard tax and local tax, and to recognize the contribution of billboard tax to local tax in Malang District. The result of this research will be expected to provide beneficial and advantages for Local Government especially The Office of Income, Financial Management and Asset. Data based on the billboard tax and local tax revenues for 5 years period of 2009 to 2013. Keyword: Billboard tax, Contribution, Local Tax Revenue

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