Devi Purnama Sari
Institut Ilmu Sosial dan Manajemen STIAMI

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IMPLEMENTASI KEBIJAKAN EARMARKING TAX PAJAK BAHAN BAKAR KENDARAAN BERMOTOR DI KOTA BEKASI Devi Purnama Sari; Taufik Silfian; Septian Khaerul Ghany
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 1: September 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.264 KB) | DOI: 10.31334/jupasi.v1i1.505

Abstract

The phenomenon of this study is about implementation Earmarking Tax of Pajak Bahan Bakar Kendaraan Bermotor – Vehicle Fuel Tax having allocation of fund is 70% for reduce of air pollution and environment damage. The purpose of this study is known and analyze of implementation policy earmarking tax vehicle fuels tax in Bekasi City and also entity of support and entity of inhibition on implementation this policy. Method of this study is using qualitative approach with descriptive specificity. The result of this study is implementation policy earmarking tax upon vehicle fuels tax in Bekasi City of West Java to the objective and target policy is as the allocation of funds to pressure the impact of of tax object with target policy is society by focuses to the negative impact of tax object. The activity of the policy on existing tax is in accordance with SOP, but implementation of the allocation fund is not in accordance with regulatations. The result of the activities of the policy of Earmarking Tax PBBKB not yet maximum utilization of allocation funds of activities budgeted. Enity of support has been the use of administrative systems and IT systems in the implementation of the policy of collecting Vehicle Fuel Tax such as Ring Code. While the entity inhibits the policy or rules and organizational structure. Because the Municipal Government of Bekasi has no special regulations governing the allocation of funds. And SKPD associated with the implementation of earmarking tax is still less active and less understanding of the policy.
PELAKSANAAN PEMENUHAN KEWAJIBAN PAJAK PENGHASILANPASAL 23 ATAS JASA MAKLON PADA PT. PRIMA JIREH TAHUN 2015 DI JAKARTA Ade Suryana; Devi Purnama Sari; Desy Nur Fadhilah
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 2, No 3: Agustus 2015 (Spesial Issues)
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.657 KB) | DOI: 10.31334/reformasi.v2i3.603

Abstract

Article 23 Income Tax is a tax deducted from income received or obtained by a Domestic Taxpayer (individual and entity) and Permanent Establishment (BUT) originating from capital, delivery of services or other activities other than those deducted by PPh 21. Purpose from this research is to find out whether the implementation of the Income Tax Article 23 deduction, deposit and reporting on PT Prima Jireh is in accordance with the applicable laws and regulations. One effort in collecting data on this final project is by conducting observations where the author conducts an internship. From the research conducted, it can be concluded that the implementation of Article 23 Income Tax deductions and deposits made by the company is not in accordance with the applicable laws and regulations because there are still Article 23 Income Taxes that have been late deposited and reported.
PROSEDUR PELAKSANAAN PENGAMPUNAN PAJAK (TAX AMNESTY) OLEH WAJIB PAJAK ORANG PRIBADI WBW PERIODE KEDUA TAHUN 2016 Devi Purnama Sari; Yanuar Adi Putra; Vivi Gustiani
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 4, No 1: March 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.881 KB) | DOI: 10.31334/reformasi.v4i1.584

Abstract

In an effort to increase state revenues from the tax sector through tax intensification and extensification, one of them is the tax amnesty policy. This writing intends to find out the Procedure for Implementing Tax Amnesty by the WBW Personal Taxpayer for the second period of 2016. In this writing, it describes, calculates and calculates the basis for ransom fees in the implementation of tax amnesty on WBW individual taxpayers who have other business and income with work
ANALISIS IMPLEMENTASI PRINSIP KEADILAN DALAM PROSES PENYELESAIAN KEBERATAN PAJAK PADA DIREKTORAT JENDERAL PAJAK Devi Purnama Sari
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 3, No 1: March 2016
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.253 KB) | DOI: 10.31334/reformasi.v3i1.98

Abstract

This research is performed to analyze if Tax Objection process has fulfilled the equity principle, to find obstacles in fulfilling the equity principle in the Objection process and also to find the ideal model of Tax Objection Process so that equity principle can obtained by the tax payers. The research is performed using qualitative method through observation, documentation study and interviewing 10 experienced informants in taxation. According to the research known that the equity principle has not been fulfilled in the Objection process, these happens because of some obstacles for instance the psychological matter met by the tax authority whom have to fulfill revenue target from tax payers, lack of understanding from both Tax payers and fiscus regarding tax regulations, the DGT internal policy to “Decline” any of Tax Objection request from Tax payers and also traumatic problem of fiscus for having GT-like case and/or criminalization case of tax authority by the DGT. Finally, the ideal model proposal concerning Tax Objection Institution is to shifted from DGT to be directly under the Ministry of Finance or upgraded the institution to be a pure court in the environment of justice power by establishing Tax Court Level I and the existing Tax Court to be a Higher Tax Court.
PELAKSANAAN PENGHITUNGAN PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 26 ATAS ROYALTI MASA PAJAK JANUARI SAMPAI DENGAN DESEMBER 2015 PADA PT ATLAS COPCO INDONESIA Edy Edy; Devi Purnama Sari; Andini Apriyanti
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 3, No 2: September 2016
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.674 KB) | DOI: 10.31334/reformasi.v3i2.597

Abstract

PT Atlas Copco Indonesia is a company with heavy machinery and other equipment as products and its business activities often associated with foreign tax subject (SPLN), one of the most transaction applied is royalty payments which in this case is the object of the tax role in withholding tax Article 26. PT Atlas Copco Indonesia did start counting taxation liabilities of deposit and report the Income Tax Article 26. In Chapter II, the writer suggested the definition of income tax related to taxes definistion, tax functions, types of taxes, tax collection system, Subject and Object of Income Tax 26, tax rates, and double taxation avoidance agreement (P3B or tax treaty). This final project is about an overview of the company which is PT Atlas Copco Indonesia, the implementation process of the calculation of income tax deposit and reporting Article 26. From the results of the observations made, it can be conclude that the implementation of Tax Liability from period of January to December 2015 at PT Atlas Copco Indonesia is not in accordance with the applicable Tax Regulation.