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All Journal JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN
Veronika Sari Den Ka
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Pengaruh Pemahaman Perpajakan Tentang Tarif Dan Sanksi Pajak Terhadap Persepsi Mahasiswa Mengenai Penggelapan Perpajakan Annisa Aulia Rahma; Sri Nirmala Sari; Veronika Sari Den Ka
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 2, No 2 (2020): Jurnal Pabean Volume 2 No 2, Juli 2020
Publisher : Politeknik Bosowa

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Abstract

This study aims to examine the effect of tax penalties and rates on the perception of tax evasion among Bosowa Polytechnic Students. The results of this study are the results of data processing tests using the SPSS version 25 data processing program to determine  the effect of understanding tax penalties and rates on the perception of tax evasion. The research technique used in this study is a questionnaire. The questionnaire is a data collection technique by distributing or providing several lists of statements either on a sheet of paper or in the form of a link that will be answered by the respondents in the hope that they will give a response to some of the questions made by the researcher.The research technique that will be used in this research is questionnaire. it can be seen that based on the results of the T test (partial), it was found that the understanding of sanctions on the perception of tax evasion had a significant effect. Based on the results of the T test (partial) analysis, it was also found that the understanding of tax rates on the perception of tax evasion had a significant effect. And based on the results of the F test analysis test or the influence between the two variables, it can be concluded that the two independent variables have a significant effect on the dependent variable.Keywords: Tax Sanctions, Tax Rates, Tax Evasion
MEKANISME PENERAPAN PAJAK PARKIR PADA PT BARRU BARAKAH PROPERTI Uswatun Khasanah Wirayanti; Ilham Ilham; Veronika Sari Den Ka
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 2, No 2 (2020): Jurnal Pabean Volume 2 No 2, Juli 2020
Publisher : Politeknik Bosowa

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Abstract

The purpose of this study is to determine how the calculation, payment and reporting of Parking Tax on PT Barru Barakah Property and to find out whether PT Barru Barakah Property as a Taxpayer, Parking Tax has carried out its tax obligations in accordance with applicable tax regulations . This research used descriptive qualitative analysis techniques. The data of this study were obtained from the results of direct interviews with the tax staff of PT Barru Barakah Properti and Employees of the UPTD KTU Parking Area of the Makassar City Revenue Agency. The results of this study indicate that the calculation mechanism has been carried out by multiplying the tax base with the rate of thirty percent applicable in the Makassar city area, the mechanism for depositing and reporting parking tax has been carried out on time in accordance with applicable regional regulations. PT Barru Barakah Properti as a parking taxpayer has carried out its tax obligations in accordance with the applicable taxation regulations, namely Law Number 28 of 2009 and Regional Regulation of Makassar City Number 2 of 2018 concerning Regional Taxes.Keywords: Calculation, Payment, Reporting, Parking Tax, Regional Tax
Co-Authors Annisa Aulia Rahma Ilham Ilham Sri Nirmala Sari Uswatun Khasanah Wirayanti