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ANALISIS KEBIJAKAN KENAIKAN TARIF CUKAI HASIL TEMBAKAU TERHADAP PENERIMAAN CUKAI DI KPPBC TMP B MAKASSAR Misda Sabri; Ilham Ilham; Mahardian Hersanti Paramita
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 4, No 1 (2022): Jurnal Pabean Volume 4 No 1, Januari 2022
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.017 KB) | DOI: 10.61141/pabean.v4i1.226

Abstract

Cukai hasil tembakau merupakan pendapatan negara yang dikelola melalui mekanisme APBN yang memiliki peran penting dan strategis dalam pembiayaan program dan kinerja pemerintah serta pembangunan diseluruh wilayah NKRI secara terencana, tertib, aman, adil, dan berkesinambungan. Tujuan penelitian ini untuk mengetahui dampak kebijakan kenaikan tarif cukai hasil tembakau terhadap penerimaan cukai di KPPBC TMP B Makassar. Metode yang dilakukan dalam penelitian ini yaitu metode analisis deskriptif kualitatif. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Hasil dari penelitian ini menunjukkan bahwa kenaikan tarif cukai hasil tembakau sangat berpengaruh terhadap penerimaan cukai. Pada tahun 2017 penerimaan cukai hasil tembakau dapat mencapai 12,85 persen dari total penerimaan cukai, pada tahun 2018 mencapai 64,48 Persen dan tahun 2019 mencapai 67,95 persen dari total penerimaan cukai. Begitu pula tahun 2020  penerimaan cukai hasil tembakau meningkat menjadi 79,34 persen dari total penerimaan cukai. Peraturan Menteri Keuangan tentang tarif cukai hasil tembakau tahun 2017 dan tahun 2020 memberikan dampak terhadap peningkatan penerimaan cukai hasil tembakau.
EFEKTIVITAS DAN KONTRIBUSI RETRIBUSI RUMAH POTONG HEWAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN GOWA Hardianti Alawiah; Ilham Ilham; Mahardian Hersanti Paramita
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 4, No 1 (2022): Jurnal Pabean Volume 4 No 1, Januari 2022
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.747 KB) | DOI: 10.61141/pabean.v4i1.219

Abstract

Efektivitas yaitu menggambarkan jangkauan akibat dan dampak (outcome) dari keluaran (output) program dalam mencapai tujuan program, kontribusi retribusi daerah adalah seberapa besar kontribusi yang dapat disumbangkan dari penerimaan retribusi daerah terhadap besarnya pendapatan asli daerah (PAD). Peneitian ini bertujuan untuk mengetahui bagaimana Efektivitas dan Kontribusi Retribusi Rumah Potong Hewan Terhadap Pendapatan Asli Daerah Kabupaten Gowa. Penelitian ini menggunakan metode kualitatif. Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa Efektivitas Retribusi Rumah Potong Hewan pada tahun 2016 kriteria efektivitas termasuk tidak efektif dan pada tahun 2016 sampai dengan 2020 mengalami peningkatan sangat efaktif setiap tahunnya. Untuk kontribusi retribusi rumah potong hewan terhadap Pendapatan Asli Daerah Kabupaten Gowa menunjukkan bahwa pada tahun 2016 sampai dengan 2020 kriteria kontribusniya sangat kurang.
ZAKAT SEBAGAI PENGURANG PENGHASILAN NETO PADA SPT TAHUNAN ORANG PRIBADI (STUDI KASUS DI BADAN AMIL ZAKAT NASIONAL) KABUPATEN BARRU Syahriani Syahriani; Imron Burhan; Mahardian Hersanti Paramita
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 4, No 2 (2022): Jurnal Pabean Volume 4 No 2, Juli 2022
Publisher : Politeknik Bosowa

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Abstract

Penelitian ini bertujuan untuk mengetahui zakat sebagai pengurang penghasilan neto pada SPT tahunan orang pribadi di Badan Amil Zakat Nasional (BAZNAS) Kabupaten Barru tahun 2019-2020. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data yang terdiri dari wawancara dan dokumentasi ke muzakki dan pegawai BAZNAS Kabupaten Barru. Hasil penelitian menunjukkan bahwa zakat sebagai pengurang penghasilan neto menurut Peraturan Direktur Jenderal Pajak Nomor PER-11/PJ/2018 tentang penerima zakat atau sumbangan keagamaan sifatnya wajib yang dapat dikurangkan dari penghasilan bruto telah dilaksanakan oleh BAZNAS Kabupaten Barru dengan menerbitkan Bukti Setor Zakat (BSZ) yang didalamnya terdapat tarif 2,5% dari penghasilan neto. Setiap muzakki yang ingin menjadikan zakat sebagai pengurang penghasilan neto hanya perlu mencantumkan Bukti Setor Zakat pada saat pengisian SPT Tahunan Orang Pribadi sehingga mengurangi jumlah pajak penghasilan. Pihak BAZNAS tidak mengetahui jumlah muzakki yang memanfaatkan Bukti Setor Zakat tersebut. BAZNAS menggunakan aplikasi Sistem Manajemen Informasi (SIMBA) untuk mempermudah mencetak Bukti Setor Zakat.
Tinjauan Pengenanaan PPh Final Atas Usaha Persewaan lapangan Badminton Perum Bulog Di Makassar A. Faisal Setiawan Mus; Ilham Ilham; Mahardian Hersanti Paramita
Income Journal: Accounting, Management and Economic Research Vol 1 No 2 (2022): August Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

Taxes on business income from badminton field rental are one of the objects of income tax. According to the definition of Law Number 36 of 2008 concerning income tax, income is any additional economic ability received or obtained by taxpayers, both from Indonesia and from outside Indonesia, which can be used for consumption or to increase the taxpayer's wealth. by name and in any form so that the income is subject to tax which must be paid to the State. Because the income is taxed, the taxpayer's active role is required in carrying out tax obligations based on the self assessment system. This study aims to determine the imposition of Final Income Tax Article 4 paragraph (2) on Badminton Field Rental Perum Bulog Divisi Regional SulSelBar Di Makassar. The research method used in this study is a Qualitative Descriptive Method by conducting interviews with the Taxation staff of the Regional Division of the National Logistics Agency, SulSelBar. The data used in this study is primary data in the form of gross circulation data on field rental business. The results of the research show that income from the Badminton Field Rental Perum Bulog Divisi Regional SulSelBar At Makassar is subject to Final Income Tax Article 4 paragraph (2) at a rate of 1% and the imposition of Final Income Tax is based on gross circulation of the business within 1 (one) tax year. Perum Bulog does calculations and rates according to Law No. 36 of 2008 concerning Income Taxes.
Analisis Potensi Pajak Hotel Dalam Rangka Peningkatan Pajak Daerah Kota Makassar Wahdah Agustina; Nurul Afifah; Mahardian Hersanti Paramita
Income Journal: Accounting, Management and Economic Research Vol 1 No 2 (2022): August Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

Hotel tax is a tax that is very potential with the development of the tourism sector in Makassar City. The strategic location of Makassar City as a city of trade, service, industry, education, and tourism city can encourage the growth of the hotel industry, directly or indirectly can have an impact on increasing the Regional Tax The purpose of this research is to find out how much the hotel tax potential is actually owned Makassar City and how far the attention of the Makassar City Regional Government is in exploring the potential of existing Hotel Taxes and the form of attention of the Regional Government in increasing Hotel Taxes for mutual benefit. The research method used in this study is quantitative descriptive analysis. To calculate the Hotel Tax potential, several related variables are used, namely the number of rooms, the average room rate, the number of days in a year, the level of room occupancy, and the amount of the Hotel Tax rate that is determined. This research data was obtained from literature studies related to this research. The results of the study indicate that there is a considerable difference between hotel tax potential and the target set by the regional government. The highest level of hotel tax effectiveness occurred in 2013 with a percentage reaching 103.5% and categorized as very effective. While the lowest percentage of hotel tax effectiveness occurred in 2016 with a percentage of 51.0% and categorized as ineffective. This shows that the hotel tax collection system is not optimal.
Tinjauan pemungutan retribusi parkir di tepi jalan umum kota Makassar Triratnawati Triratnawati; Sri Nirmala Sari; Mahardian Hersanti Paramita
Income Journal: Accounting, Management and Economic Research Vol 1 No 2 (2022): August Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

The purpose of the research will be conducted is to see the suitability of collection of Parking Levies based on Makassar City Regional Regulation number 17 of 2006 on management of public curb parking in Makassar City Region. The type of data used in this study is qualitative data. Sources of data used in this study are primary data and secondary data. The results of research indicate that the collection of parking fees implemented fairly well can be seen from the collection of parking fees made by collectors to the parking attendant is in accordance with the agreement made by PD Parking Makassar Raya
Final Income Tax Article 4 paragraph 2 on Interest on Customer Deposits and Savings Imron Burhan; Mahardian Hersanti Paramita; Rizkyana Agand
Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

The purpose of this study is to determine the application of Final Income Article 4 clause 2 on interest deposit and savings customers at PT Bank Tabungan Negara (Persero) Branch Panakkukang Makassar.The research method used is descriptive quantitative method. The results showed that withholding of Income Tax Article 4 clause 2 shall be on the interest earned one month multiplied by the prevailing tax rate of 20%. The withholding of withholding tax is made via e-Billing no later than the 10th of the following month after the tax period has expired. Reporting is done no later than the 20th of the following month after the tax period ends. Based on this research, it is concluded that the deduction, deposit, and reporting of Income Tax Article 4, clause 2 on interest deposit and savings of customers at PT Bank Tabungan Negara (Persero) Panakkukang Branch Office Makassar is in accordance with applicable tax laws
Co-Authors A. Faisal Setiawan Mus Hardianti Alawiah Ilham Ilham Imron Burhan Misda Sabri Nurul Afifah Rizkyana Agand Sri Nirmala Sari Syahriani Syahriani Triratnawati Triratnawati Wahdah Agustina