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All Journal Jurnal Akuntansi dan Pajak International Journal of Economics, Business and Accounting Research (IJEBAR)
Maria Magdalena Bate'e
Sekolah Tinggi Ilmu Ekonomi Pembangunan
Economics, Econometrics & Finance Social Sciences

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Analisis Pelaporan SPT Tahunan PPh Pasal 21 Sebelum Dan Sesudah Penerapan Sistem E-Filing Bagi PNS Dinsosnakertrans Kabupaten Nias Maria Magdalena Bate'e
Jurnal Akuntansi dan Pajak Vol 19, No 01 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.45 KB) | DOI: 10.29040/jap.v19i1.250

Abstract

E-Filing system is a system reporting of Annual Tax with online system and real time provided by Directorate General of Taxes. The advantage of e-Filing is that it can reduce the time and expense as well as reporting of annual tax is correct and timely. This research is aimed to know the difference of reporting Annual Income Tax clause 21 before and after the application e-Filing System for civil servants of Social Service, Labor, and Transmigration Nias District. The type of research used is descriptive research with qualitative approach, and the data analysis technic used is reduction data, display data, conclusion and verification, and final conclusion. The study population and sample was all civil servants of Social Service, Labor, and Transmigration Nias District which amounts 25 people. From the result of this research, it is found that all civil servants of Social Service, Labor, and Transmigration Nias District have reported their Annual tax by using e-Filing. The using e-Filing system, the service becomes faster, accurate, timely and can be done anywhere and of course this condition is very different when done manual system. The difference is on description of form notification, procedures of tax calculation, time effectiveness, efficiency, archiving, data delivery, and taxpayer compliance.
ANALYSIS OF COLLECTION PROCEDURES AND CALCULATION SYSTEMS FOR EARTH AND RURAL AND URBAN BUILDINGS IN HILIHAO VILLAGE, GUNUNGSITOLI DISTRICT Maria Magdalena Bate'e
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i03.1332

Abstract

This writing is about the collection procedure and the land and building tax (PBB) calculation system in Hilihao Village, Gunungsitoli District. The purpose of this paper is to know the UN collection procedure, to know the UN calculation system, and to know the inhibiting factors and efforts to increase rural and urban PBB in Hilihao Village, Gunungsitoli District. The method used is descriptive qualitative. The results of this paper indicate that the rural and urban PBB collection procedure in Hilihao Village, Gunungsitoli City is based on Gunungsitoli Mayor Regulation Number 37 of 2013 concerning rural and urban PBB collection systems and procedures, starting from the stages of object registration procedures, object data collection, object assessment of SPPT issuance, payment , reporting. Whereas the rural and urban PBB calculation system in Hilihao Village refers to the Regional Regulation of Gunungsitoli City where the legal basis for the imposition of rural and urban PBB by the Regional Government is Law Number 28 of 2009. The rate for land and building tax for rural and urban areas (Rural and Urban PBB) which implemented in Hilihao Village, Gunungsitoli District, namely: 0.3% (zero point three percent) refers to the Gunungsitoli City Regional Regulation Number 2 of 2011 concerning Regional Taxes. Keywords: PBB collection procedure, PBB calculation system, Land and Building Tax
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