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All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Ilomata International Journal of Tax and Accounting

Agus Subagiyo

Fakultas Ilmu Administrasi Publik, Institut Ilmu Sosial Dan Manajemen STIAMI

Author-ID : 3827930

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Articles

ANALISIS POTENSI PAJAK PARKIR DALAM MENINGKATKAN PENERIMAAN PAJAK DAERAH DI KABUPETEN KARAWANG Agus Subagiyo
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 5, No 2: September 2018
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Regional Tax according to Law No.34 of 2000 as amended the latest by Law number 28 of 2009 that Regional Tax is the contribution of taxpayers to regions that are owed by an individual or a body that is compelling based on the law, with no reward directly and used for regional needs for the greatest prosperity of the people. The basis for tax collection is carried out by the regional Government in accordance with law number 32 of 2004 as ammanded by Law No. 12 of 2008 concerning regional autonomy wich states that the government and the people in the regionsare allowed to take care or their own households responsibly. Karawang regency is famous for its parking tax revenue target and realization of parking tax which continues to increase every year.increasing the target every year within the last three years 2015-2017 is based on the achievement of the parking tax realization received. When viewed in terms of the determination of the largest target number, it accurred in 2017, which amounted ti IDR 4,000,000,000 from the previous year 2016, which was IDR 1,750,000,000 which increased by IDR 2,250,000,000. If seen from the realization, the biggest income occured in 2017 with the total realization of Rp.3,063,776,838 with a percentage of 76.59% but was not achieved when viewed against the target of the determination. In terms of achieving the target, the biggest percentage occurred in 2016 with a realization of Rp.1,950,622,021 with a percentage of 111.46%. with the failure to achieve the target in 2017, there are obstacles that arise during the implementation process in the field

Strategi Kebijakan Fiskal Dalam Menghadapi Resesi Ekonomi melalui Kebijakan Pajak Agus Subagiyo; Khikmatul Islah; Ratih Kumala; Dwikora Harjo
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 2: SEPTEMBER 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i2.1985

In the first quarter of 2020, the Gross Domestic Product (GDP) of several countries has clearly illustrated the impact of the Covid-19 outbreak which has affected the decline in economic activity around the world, US (0.3 percent), Germany (-2.3 percent), China (-6.8 percent) and Singapore (-2.2 percent). In response to the global economic downturn, several countries have issued various monetary easing policies and fiscal policy packages with progressive schemes with significant value. The government continues to be aware of current global economic developments and has responded through various domestic fiscal stimulus policies that are provided for health care, protection of vulnerable communities, incentives for affected sectors and strengthening financial stability. One of the focuses is related to tax policy in the midst of a pandemic as a measure to anticipate the threat of a recession. With descriptive qualitative methods through literature studies, tax policies during this pandemic are described. The role of this tax is one of the many alternatives in facing the threat of a recession during a pandemic

The Direction of Tax Policy in 2021 in the Context Increase Tax Revenue in the 19th COVID Recovery Agus Subagiyo; Diana Prihadini; Mainita Hidayati; Dwikora Hardjo; Pebriana Arimbhi
Ilomata International Journal of Tax and Accounting Vol 1 No 4 (2020): October 2020
Publisher : Yayasan Ilomata

The COVID-19 pandemic has changed economic and social developments and arrangements throughout the world. This pandemic requires the Government together with elements of the community to make efforts to prevent the spread of the virus and economic recovery. In the context of maintaining sustainable development in the midst of dynamic fundamental challenges, the National Budget as an instrument of fiscal policy is designed to be more productive, effective, and efficient in order to accelerate economic growth for welfare and improve the government's balance sheet. Global economic activity has been disrupted due to lockdown policies in a number of Indonesia's major trading partners, which has reduced supply of important components for industries from abroad. The increasing exchange rate of the US dollar makes the price of imported materials more expensive. On the consumption side, many companies experience cash flow difficulties, thereby reducing their ability to pay taxes resulting in significant tax revenues such as Corporate Income Tax. Significant reduction in international trade activities also resulted in lower tax revenues from imports and import duties. Tax revenues also experienced pressure from falling world oil prices, minerals, and CPO which are important components in calculating oil and gas PPh and export duties. Tax revenue performance is expected to weaken in 2020 with a tax ratio potentially below 9 percent. The government has made the first policy of relaxing the taxation by reducing the burden of business activities and helping to improve the condition of the company's cash flow, especially during and after the COVID-19 epidemic. The company can use a reduction in corporate income tax rates, exemption from import PPh and certain sector import duties, as well as various other tax facilities to cover increases in input material prices and decreased sales so that it continues to operate normally. Both Governments have made efforts to expand the taxation base and improve tax administration. Third The addition of new tax objects, one of which the Government levies taxes on Trade through Electronic Systems (PMSE) and other object sources of excise products such as plastics, sweetened drinks, and fuel oil (BBM). Fourth, from the aspect of tax subject by extending the taxpayers (WP), which are sector-based and regional, increase WP voluntary compliance through effective education and service improvement, including the High Net Worth Individual (HNWI) group. The Fifth Government seeks to improve tax governance and administration starting from business processes, information technology, databases (core tax), organizations, and HR. From government policies in the effort to accelerate economic recovery, there are still various obstacles, especially in terms of regulations or policies prepared as well as technology as a means of infrastructure in supporting these regulations. The regulation or policy must touch on all aspects, namely aspects of tax law, aspects of tax justice, and aspects of the Double Tax Avoidance Agreement (P3B) for cross-border transactions.

Modernization of Administration of Parking Tax Collection with Tapping Box as A Supervision and Compliance Function of Regional Taxpayers in Bekasi City Mainita Hidayati; Wuwuh Andayani; Ratih Kumala; Agus Subagiyo; Pebriana Arimbhi
Ilomata International Journal of Tax and Accounting Vol 2 No 4 (2021): October 2021
Publisher : Yayasan Ilomata

Tax modernization seems to be very necessary in the current digital era. This considers that taxes are one of the largest sources of tax revenue, both in the central and regional regions. This study focused on the scope of the Regions, one of the sources of Regional Tax is parking tax. The phenomenon that occurred in this study was the low acceptance of Parking Tax on Regional Taxes. In order to increase regional income and prevent any leakage of funds, the Bekasi City Regional Revenue Agency has installed a data management application in several places of business, namely Tapping Box. Tapping Box is a machine or transaction recording device that can record all transaction data that occurs and sends it to the Bekasi City Regional Revenue Agency server through the Global System for Mobile network (GSM). The purpose of installing the Tapping Box is as a means of monitoring and testing taxpayer compliance that displays the financial reports of transaction in a transparent and accountable way. This study used a descriptive type of research with a qualitative approach. Also, the data was analyzed by using qualitative method. The results of this study indicated that parking tax supervision has not gone well because there were still some taxpayers who have not installed the Tapping Box. The result of this Tapping Box installation is that the realization of parking tax receipts has not reached the set target, but the parking tax revenues have increased comparing to those in the previous year. Moreover, if the installation of the Tapping Box is evenly distributed, the parking tax revenue will be maximized.

The Effect of Taxpayer Awareness, Understanding’s Knowledge of Taxation on Compliance of Small and Medium Micro Business Taxpayers at Pratama Tax Service Office Cibitung Agus Subagiyo; Siti Nurbaity; Khikmatul Islah; Rudianto Hermawan; Ahmad Junaidi
Ilomata International Journal of Tax and Accounting Vol 3 No 1 (2022): January 2022
Publisher : Yayasan Ilomata

The number of small and micro business taxpayers at the Cibitung Pratama Tax Office from year to year after the increase, but the high increase in the number of taxpayers is not directly proportional to the increase in taxpayer compliance in paying and notifying the tax. The purpose of this research is to recognize the influence of understanding, the description and knowledge of taxpayers on the compliance of small and medium-sized micro business taxpayers at KPP Pratama Cibitung. The population in this research is a small intermediate micro business taxpayer registered at KPP Pratama Cibitung. The procedure for taking illustrations in this research uses accidental sampling, on the contrary, the collection of information through the questionnaire method. The illustrations used in this research are 100 respondents. In this research, hypotheses are tested using multiple linear regression analysis. The results of this research display that understanding, descriptions, and knowledge of taxpayers regarding partial taxation influence the compliance of small and medium-sized micro business taxpayers in the Cibitung Pratama Tax Office.

Analisis Pajak Dalam Rangka Impor Dan Bea Masuk Pengadaan Pesawat Latih Dan Implikasinya Pada Mahalnya Biaya Pendidikan (Studi Komparatif Pada Politeknik Penerbangan Indonesia Curug, Ppic Dan Aero Flyer Institute) Chairil Anwar Pohan; Aji Suryono; Notika Rahmi; Sunarmin Sunarmin; Agus Subagiyo
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 10, No 1: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v10i1.3014

The purpose of this study is to analyze the imposition of import taxes and import duties for training aircraft procurement and its implications for the high cost of education at Indonesian Aviation Polytechnic Curug and Aero Flyer Institute in 2017-2021. This study is a qualitative descriptive study with data collection techniques used are interviews, observations, and documents so that the researcher can draw conclusions.Â Â The conclusion of import taxes imposition and import duties has a high influence in determining the high cost of flight schools. With the high cost of flight schools, it will affect people's interest in becoming a pilot. However, this is a burden that must be borne by the educational institution itself which in the end causes the high cost of pilot school to be charged to prospective pilot students. The imposition of import taxes includes Sales Tax on Luxury Goods, Income Tax and VAT because training aircraft are subject to these three tax components. These three components cause the high cost of pilot school.Â In this case, the government must immediately reviewÂ theÂ taxationÂ policyÂ forÂ the procurement of training aircraft and educational institutions must also cooperate with various airline operator both at home and abroad to attract pilot graduates and this will increase the interest of the Indonesian people to become professional and reliable pilots.

Co-Authors Ahmad Junaidi Aji Suryono Chairil Anwar Pohan Diana Prihadini Dwikora Hardjo Dwikora Harjo Islah, Khikmatul Kumala, Ratih Mainita Hidayati Mainita Hidayati Notika Rahmi Pebriana Arimbhi Pebriana Arimbhi Ratih Kumala Rudianto Hermawan Siti Nurbaity Sunarmin Sunarmin Wuwuh Andayani

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