Article Per Year (5 Year)
p-Index From 2019 - 2024
1.259
P-Index
This Author published in this journals
All Journal Jurnal Online Insan Akuntan Ilomata International Journal of Tax and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Sinergi International Journal of Accounting and Taxation Sinergi International Journal of Economics
Dwikora Harjo
Unknown Affiliation
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
Analisis Penerimaan Pajak Rokok Pada Masa Pandemi Covid-19 Di Provinsi Jawa Barat Dwikora Harjo
JURNAL ONLINE INSAN AKUNTAN Vol 6 No 1 (2021): Jurnal Online Insan Akuntan (Juni 2021)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v6i1.1551

Abstract

Abstrak: Penelitian ini merupakan gabungan dari penelitian lapangan dan pustaka, yaitu menganalisis perilaku penikmat rokok aktif di provinsi Jawa Barat pada masa Pandemi Covid-19. Dalam menganalisis menggunakan teori perilaku/behavior berdasarkan teratur berupa buku, jurnal dengan memadukan data yang didapat dari jawaban para perokok aktif. Tujuan penelitian untuk mengetahui bagaimana perilaku penikmat rokok dimasa pandemi covid-19. Penelitian ini menggunakan teori perilaku Torndike sebagai acuan penelitian dimana asumsi dasar mengenai tingkah laku menurut teori ini adalah tingkah laku sepenuhnya ditentukan oleh aturan, bisa diramalkan, dan bisa ditentukan. Pengumpulan data dilakukan dengan library research dan analisis data dilakukan dengan teknik reduksi data, melakukan display data selanjutnya ditarik suatu kesimpulan. Penelitian ini juga melakukan kuisioner terhadap 176 perokok aktif dan meminta pendapat tentang perilaku perokok dimasa pandemi kepada para tenaga ahli yaitu psikolog, akademisi dan pihak regulator. Dari hasil penelitian diketahui bahwa aturan yang tegas menjadi salah satu penyebab kenaikan pajak rokok namun tidak membuat penikmat rokok mengurangi kebiasaannya tersebut. Teori tentang perilaku yang bisa diramalkan ternyata tidak sesuai pada masa pandemi ini bagi perokok aktif dan teori tentang bisa ditentukan bahwa pandemi ini akan menunurunkan perokok aktif sehingga menurunkan pajak rokok juga ternyata tidak terbukti. Kata kunci: Perilaku, Teori Torndike, Perokok Aktif, Pajak Rokok Abstract: This research is a combination of field and literature research, namely analyzing the behavior of active cigarette connoisseurs in West Java province during the Covid-19 Pandemic. In analyzing using behavior theory / behavior based on literature in the form of books, journals by combining the data obtained from the answers of active smokers. The research objective was to find out how the behavior of cigarette lovers during the Covid-19 pandemic. This research uses Torndike's behavior theory as a research reference where the basic assumption of behavior according to this theory is that behavior is entirely determined by rules, predictable, and can be determined. Data collection was carried out by using library research and data analysis was carried out by using data reduction techniques, displaying the data and then drawing a conclusion. This study also conducted questionnaires on 176 active smokers and asked experts about smoking behavior during the pandemic period, namely psychologists, academics and regulators. From the research results, it is known that strict rules are one of the causes of the increase in cigarette taxes but do not make cigarette lovers reduce their habit. The theory of predictable behavior turned out to be inappropriate during this pandemic for active smokers and the theory about being able to determine that this pandemic would reduce active smoking and thus lower cigarette taxes was also not proven. Keywords: Behavior, Torndike Theory, Active Smoker, Cigarette Tax
Pelaksanaan Kewajiban Perpajakan Pelaku Usaha Mikro Kecil Menengah Marketplace di Wilayah Kecamatan Duren Sawit Dwikora Harjo; Aninda Rahmawati; Dani Milleano
JURNAL ONLINE INSAN AKUNTAN Vol 6 No 2 (2021): Jurnal Online Insan Akuntan (Desember 2021)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v6i2.1602

Abstract

Regarding the implementation of Government Regulation Number 23 of 2018 concerning tax obligations, there are still MSMEs in the marketplace who do not know their tax obligations. This study was conducted with the aim of analyzing the fulfillment of tax obligations and the obstacles among the MSME marketplace in the Duren Sawit Pratama Tax Service Office, especially in 2020 at the peak of the COVID-19 pandemic. A qualitative approach with descriptive research is the method used in conducting this research. The results show that the fulfillment of tax obligations among the MSME marketplace in the Duren Sawit Pratama Tax Office has not gone well, especially in terms of registration and tax reporting. Some of the obstacles found were the difficulty of identifying and reaching new marketplace MSME taxpayers, so that tax socialization did not run optimally. In addition, knowledge about tax obligations among them is also still very low. As a result, the MSME tax contribution in the marketplace has decreased, with an average tax contribution of only 0.56% during the 2018-2020 period.
Tracking Activities for Data Verification of Motorized Vehicles Not Re-Gisterin in Bekasi City, West Java, Indonesia Dwikora Harjo
Ilomata International Journal of Tax and Accounting Vol. 2 No. 4 (2021): October 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.334 KB) | DOI: 10.52728/ijtc.v2i4.374

Abstract

This research was conducted to determine the level of effectiveness of tracing implementation activities in order to verify the accuracy of data on motorized vehicles that did not re-register in an effort to support the regional tax stimulus policy provided by the Regional Revenue Agency of West Java Province in the face of the COVID-19 pandemic in Bekasi City. This study uses a qualitative approach and descriptive research type by conducting library research and data collection using documentation on data obtained from related agencies. The results show that the West Java Provincial Government through the Regional Revenue Agency of West Java Province in an effort to relieve Motor Vehicle Taxpayers affected by the Covid-19 pandemic in 2020 has provided a Motor Vehicle Tax stimulus, including exemption from Motor Vehicle Tax fines and giving discounts in tax payments. Motorized Vehicles and Motor Vehicle Title Fee, provided that all data are validated. So that the public can enjoy the stimulus, the West Java Bapenda collaborates with various parties to conduct verification and validation of Motor Vehicle Taxpayer data with the level of the effectiveness ratio of these activities in 2020 of 77.01%, a decrease compared to the achievement in 2019 of 89.09% and in 2018 amounted to 82.14%.
Individual Taxpayers Knowledge Analysis on Reporting with Separated Assets Status in the Annual Tax Return at Bekasi Madya Tax Office Heru Sudinta; Krishantoro Krishantoro; Dwikora Harjo; Anny EkaYasika
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6792

Abstract

Individual taxpayers with separated assets have difficulty reporting their annual tax return, and individual taxpayers who are husband and wife and have their own TINs must combine their net income at the time of annual tax return reporting, resulting in bigger progressive tax during the calculation of the income tax payable that leads to underpaid income tax. This research to analyze the knowledge of individual taxpayers with separated assets status on annual tax return reporting at the Intermediate Tax Office of Bekasi City, the obstacles faced, and the efforts made to overcome the obstacles. This research was conducted using descriptive qualitative methods. Data collection techniques interviews, observation and documentation. Knowledge and understanding of individual taxpayers with separate asset status in their annual tax reporting in the Intermediate Tax Office of Bekasi City, when measured by the theory of knowledge of taxpayers based on the Khasanah theory, is still low, and it affects the accuracy of the calculation during tax reporting.
Evaluation of the Implementation of Advertising Tax Collection Policy in North Bekasi District, Bekasi City for 2020-2022 Dani Milleano; Sekar Amalia Dewi; Aninda Rahmawati; Dwikora Harjo
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 2 (2023): August
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i2.55

Abstract

Bekasi city, as an autonomous region in West Java Province, holds promising potential for local revenue. Various forms of business and large industries have successfully attracted domestic and international invesments, contributing to the global trade. Due to the abudance of goods and services produced, media and advertising play a crucial role in introducing and educating consumers about these products. Advertisement tax servers as one of the key sources of local revenue. Advertisement act as a medium to disseminate information to the general public and are placed alongside roads, conveying messages and information. This research aims to evaluate the implementation of the advertisement tax collection policy in North Bekasi Sub-district, Bekasi City, from 2020 to 2022. The analytical technique employed in this study is descriptive analysis with a qualitative approach. The research findings reveal that the realization of advertisement tax in 2022 did not meet the set target, with an average result of 95.11%, categorizing the effectiveness for 2022 as moderately effective. The main hindrance lies in the lack of taxpayer awareness, and the online registration service on the website occasionally consumers time for the issuance of SKPD and advertisement permits. Efforts have been made to address this issue, including conducting socialization and monitoring activities for taxpayers.
Analysis of the Implementation of Collection of Income Tax Against Tax Arrears at the Jakarta Pratama Tax Service Office, Gambir Tiga Dwikora Harjo; Azrie Ahmad Hernandeva; Laila Gita Safitri; Rayhan Anandra Kurnia; Salsabila Stevvika
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 2 (2023): August
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i2.56

Abstract

Taxes are the biggest source of state revenue. The Jakarta Pratama Tax Office Gambir Tiga has the highest target slogan in second place at 98.53% in 2019 but drops significantly to the lowest in second from bottom at 81.12% in 2020. The purpose of this study is to find out more regarding the tax collection process and how it impacts on tax revenues. This study uses library research research methods by processing data through a qualitative descriptive analysis approach. Based on the data analysis conducted, it was concluded that the most effective and efficient billing process during the Covid-19 pandemic was the process of blocking taxpayer accounts. Factors that cause tax arrears against the biggest tax arrears at the Jakarta Primary Tax Service Gambir Tiga are taxpayer ignorance, lack of oversight, and negligence of taxpayers.
Analysis Of The Effectiveness Of Collection Of Value-Added Tax On Trade Through Electronic Systems In Efforts To Optimize Tax Revenue In The Covid-19 Pandemi at The Directorate General of Taxes Dwikora Harjo; Sya’Adan Abdullah; Pebriana Arimbhi
Sinergi International Journal of Economics Vol. 1 No. 1 (2023): Mei
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v1i1.27

Abstract

The Covid-19 pandemic has changed the way people carry out their daily activities; almost all activities are carried out online, leading to the increasingly rapid use of digital media, especially in the Trading through Electronic System (Perdagangan Melalui Sistem Elekronik / PMSE) sector. The Indonesian government sees great potential from the development of the digital economy. This is related to the government's efforts to provide equal treatment to conventional business actors and digital business actors. Therefore, the government enforces a policy of collecting Value Added Tax on Trading through the Electronic System. This study was conducted to determine and analyze the effectiveness of the collection of Value Added Tax on Trading through the Electronic System, along with the obstacles that arise and the efforts made to overcome them. In this study, the author uses a descriptive approach with data collection techniques in the form of literature review and field research. The results show that based on the target accuracy indicator, this policy has not run well because the actors of Trading through the Electronic System who have been appointed by the Directorate General of Taxes to deposit and report Value Added Tax on the use of taxable goods do not do so. In addition, there are providers of taxable services in PMSE from outside the Customs Area through who have not deposited the results of their collection. The problem lies in the supervision and lack of data owned by the Directorate General of Taxes. However, the Directorate General of Taxes has made a series of efforts to overcome obstacles in collecting Value Added Tax on Trading through Electronic Systems.
Co-Authors Aninda Rahmawati Aninda Rahmawati Anny EkaYasika Azrie Ahmad Hernandeva Dani Milleano Dani Milleano Heru Sudinta Krishantoro Krishantoro Laila Gita Safitri Pebriana Arimbhi Rayhan Anandra Kurnia Salsabila Stevvika Sekar Amalia Dewi Sya’Adan Abdullah