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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) LAWSUIT JURNAL PERPAJAKAN
Wiwin Arifin
Universitas Serang Raya
Economics, Econometrics & Finance

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ANALISIS SISTEM PENGENDALIAN INTERN SEBELUM DAN SESUDAH PENERAPAN SIMAK BMN PADA TINGKAT UNIT AKUNTANSI KUASA PENGGUNA BARANG DI LINGKUNGAN PANGKALAN TNI ANGKATAN LAUT BANTEN Wiwin Arifin; Ayu Wulandari
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 1 No. 1 (2014)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (550.564 KB) | DOI: 10.30656/jak.v1i1.178

Abstract

If we are given money by their parents to buy the goods, would be asked to buy anything. It will normally occur discussion on whether or not the goods are purchased. After agreeing the goods are purchased, the next question is how and where to buy. Similarly, after the goods purchased would be held accountable. The same process was also carried out in government procurement. Even more complicated and lengthy bureaucracy. Once the goods are purchased will also mean increasing the number of the country's wealth. Next is to manage things as state property. The problem in this study was to determine the results of the internal control system before and after the implementation of SOA environment SIMAK Navy Banten. The author uses descriptive method of analysis that is by gathering evidence and information necessary for the other dat then processed and analyzed up to one conclusion. In addition, the authors also used the method of verification analysis is the analysis of the data by comparing the data according to the needs of the research. Population and the study sample were 30 personnel only, because in this case that did work activity directly related to the internal control system before and after penerapa accounting and management information systems property of the state (SIMAK BMN). The results of hypothesis in this study are very well influence the internal control system (SPI) before and after the implementation of management information systems and accounting property of the state (SIMAK BMN) in Banten Lanal operate. This means that there is a change between the variables before and after the application of SOA towards SIMAK very good. To determine the rate of change of the t value significant level (0231> 0.05)
Analisis Pemungutan Denda Pajak Kendaraan Bermotor Dan Tarif Pajak Progresif Kendaraan Bermotor Terhadap Peningkatan Pendapatan Asli Daerah Ika Lasnawati; Wiwin Arifin; Ade Nahdiatul Hasanah
"LAWSUIT" Jurnal Perpajakan Vol. 2 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/lawsuit.v2i2.1402

Abstract

Tuntutan peingkatan Pendapatan Asli Daerah yang semakin besar seiring dengan semakin banyaknya kewenangan pemerintah yang dilimpahkan kepada Daerah. Untuk itu, sumber-sumber penerimaan daerah yang harus digali secara maksimal, namun tentu saja didalam koridor peraturan perundang-undangan yang berlaku, termasuk diantaranya adalah pajak daerah dan retribusi daerah, termasuk didalamnya adalah Pajak Kendaraan Bermotor (PKB) yang memang telah sejak lama menjadi unsur Pendapatan Asli Daerah yang utama Penelitian ini bersifat deskriptif dengan menggunakan metode kualitatif. Dilakukan pada Kantor Bapenda Kabupaten Pandeglang. Metode pengumpulan data dalam penelitian ini adalah metode observasi, wawancara, dan studi pustaka. Berdasarkan hasil penelitian, pemungutan denda pajak kendaraan bermotor sejak tahun 2013-2017 cenderung mengalami penurunan, namun penurunan penerimaan denda pajak ini tidak sejalan dengan peningkatan pemilik kendaraan yang menunggak pajak. Penerimaan dari Pajak Progresif kendaraan bermotor selama empat tahun dari 2014-2017 cenderung mengalami penurunan, disatu sisi terjadi peningkatan jumlah kendaraan bermotor. Kontribusi peningkatan Pendapatan Asli Daerah dari denda pajak kendaraan bermotor rata-rata sebesar 0.74%. Demikian penerimaan denda pajak kendaraan bermotor secara presentase tidak signifikan. Kontribusi penerimaan pajak progresif terhadap Pendapatan Asli Daerah rata-rata sebesar 0.20%. dengan demikian berdasarkan presentase tidak signifikan. Kata Kunci : Pendapatan Asli Daerah, Pajak Kendaraan Bermotor dan Pajak Progresif
Co-Authors Ade Nahdiatul Hasanah AYU WULANDARI Ika Lasnawati