Novianita Rulandari
Institut Ilmu Sosial dan Managemen STIAMI, Jakarta, Indonesia

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Analisis Partisipasi Masyarakat Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di UPPRD Johar Baru Jakarta Periode Tahun 2017-2019 Fathimatuz Zahra; Novianita Rulandari
Jurnal Pajak Vokasi (JUPASI) Vol 2, No 1: September 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.001 KB) | DOI: 10.31334/jupasi.v2i1.1109

Abstract

Local taxes are one of the sources of local revenue, including for the Johar Baru Jakarta Tax and Retribution Service Unit (UPPRD), which relies on one of the sources of income from the land and building tax revenue for the Rural Urban sector (PBB-P2). This study aims to determine the level of participation and compliance level of taxpayers in paying PBB-P2, the obstacles that have been found and the efforts that have been made. The author uses primary and secondary data which are then analyzed using descriptive qualitative methods. This study found that within three years the level of community participation and level of adherence was quite effective. One of the main factors and efforts that have an impact on public participation as taxpayers, namely the level of knowledge of the taxpayers themselves about the importance of paying taxes, as well as the inactivity of the community as wp in providing information on changes to their tax objects and on building ownership so that the data registered with data is not updated. in the field. Suggestions for the future are to create a new UPPRD Johar official site to make it easier for the public as taxpayers to update their tax object data without requiring the public as taxpayers to report to the UPPRD office
Analisis Strategi Peningkatan Penerimaan Pajak Hiburan Pada Badan Pendapatan Daerah Dki Jakarta Tahun 2019 Aldi Saputra; Novianita Rulandari
Jurnal Pajak Vokasi (JUPASI) Vol 2, No 1: September 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.49 KB) | DOI: 10.31334/jupasi.v2i1.1106

Abstract

The phenomenon of this research is that entertainment tax revenue in DKI Jakarta has not been maximized. this is because there is still a lack of awareness of taxpayers and entertainment tax collection that has not been running optimally. This study aims to determine the analysis of strategies for increasing entertainment tax revenue in DKI Jakarta. This research method uses descriptive qualitative methods, with data collection techniques through observation, documentation and interviews. Data sources consist of primary data and secondary data. The results of this study indicate: (1) the strategy for entertainment tax revenue can be increased due to cooperation with other agencies and extensification of entertainment tax objects, as well as monitoring and collection. (2) the obstacle is the lack of awareness of taxpayers and resources, and (3) the efforts that have been made, namely by increasing the quality and quantity of resources both within the organization and the taxpayer itself.
Analisis Kualitas Pelayanan Perpajakan dalam Rangka Meningkatkan Kepatuhan Wajib Pajak (Studi Kasus Kpp Pratama Jakarta Senen 2018) Maudy Zuraeva; Novianita Rulandari
Jurnal Pajak Vokasi (JUPASI) Vol 2, No 1: September 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.482 KB) | DOI: 10.31334/jupasi.v2i1.1108

Abstract

This study aimed to determine the quality analysis of tax services at KPP Pratama Jakarta Senin in order to improve taxpayer compliance. The method used in this research was descriptive qualitative method. Data collection was carried out through interviews, observation and documentation. A total of eight informants were involved in this study.  Data analysis was performed using the Credibility and Transferability Test. The results of this study indicate that service indicators such as reliability, responsiveness, competence, access, courtesy, communication, credibility, security, understanding, and tangibles owned by tax employees of KPP Pratama Jakarta Senin are very good so that taxpayers are satisfied with the services they provide. However, there are still weaknesses in the courtesy indicator, in which some employees are not friendly, and in the tangibles indicator, in which the quality of human resources and the number of computer units is still lacking and the awareness and compliance of taxpayers is still low. These weaknesses have resulted in the failure to achieve the tax achievement target.