Claim Missing Document
Check
Articles

Found 3 Documents
Search

PENGARUH SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP KEPATUHAN WAJIB PAJAK Masyhur, Hadi
JURNAL ILMU MANAJEMEN DAN BISNIS Vol 4, No 1 (2013): Jurnal Ilmu Manajemen dan Bisnis. Maret 2013
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jimb.v4i1.983

Abstract

Keberhasilan penerimaan pajak, dalam perspektif administrasi perpajakan sejauhmana fiskus dapat: (1) meningkatkan kepatuhan para pembayar pajak, dan (2) melaksanakan ketentuan perpajakan secara seragam untuk mendapatkan penerimaan maksimal dengan biaya yang optimal. Pengukuran efektifitas administrasi perpajakan dengan mengamati tax gap, yaitu selisih antara penerimaan yang sesungguhnya dengan pajak potensial dengan tingkat kepatuhan dari masing-masing sektor perpajakan. Penelitian ini menelusuri sejauhmana implementasi sistem administrasi perpajakan modern di Indonesia dan kepatuhan wajib pajak. Metode yang digunakan deskriptif dan inferensial dengan pendekatan kuantitatif. Instrumen utama yang digunakan adalah kuesioner. Hasil penelitian ini menunjukan bahwa Wajib Pajak memiliki tanggapan yang sangat bagus terhadap implementasi sistem administrasi perpajakan modern. Sistem administrasi perpajakan modern mempunyai pengaruh besar terhadap kepatuhan Wajib Pajak. Modernisasi struktur organisasi memberikan kontribusi pengaruh yang terbesar, Modernisasi budaya organisasi dan modernisasi strategi organisasi memberikan pengaruh lebih rendah. Terdapat pengaruh yang positif dan signifikan antara implementasi sistem administrasi perpajakan modern dari dimensi modernisasi struktur organisasi, modernisasi prosedur organisasi, modernisasi strategi organisasi, dan modernisasi budaya organisasi terhadap kepatuhan wajib pajak.
THE DEVELOPMENT OF QUALITY MANAGEMENT STRATEGY TO SENIOR HIGH SCHOOL (A Case Study at Some Public Senior High Schools and Vocational High School in Bandung City) Masyhur, Hadi
International Journal of Education Vol 5, No 1 (2010): November 2010
Publisher : UPI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/ije.v5i1.5651

Abstract

This study aimed at developing a strategy of quality management of senior high schools in Bandung City through education services satisfying students. Qualitative and quantitative methods were used. Results of the study showed first satisfaction index score of secondary education service in Bandung City was 1.74 (unsatisfactory). Second Quality management strategy developed through five strategic elements covering arena, vehicle, differentiation, stage and economic logic. Third, Balanced Scorecard mapped the strategy result through four perspective comprising learning and growth, internal process, customer, and financial. The study suggested several recommendations. First to assure teachers’ competencies, system of quality management needs to be developed with quality standard and use of Information and Communication Technology (ICT) in order to add learning resources for teachers and students, besides, school management will be able to conduct partnership and networking for continuous quality improvement. Second policy concerning with development of blue print for quality improvement of senior high schools in Bandung need to be issued. Third performance contract between headmaster and Bandung board of education in dealing with fulfillment of the blue print based on key performance indicators need to be organized. Fourth Quality Award Program for achievement of secondary education quality that will make school proud and create new conducive climate for secondary school need to be arranged.
ROLE IN MONITORING COMMITTEE IMPROVING COMPLIANCE WITH TAX PAYERS AND EFFECT ON REVENUE TAX INCREASE PERSPECTIVE ON ADMINISTRATION Masyhur, Hadi
JURNAL ILMU MANAJEMEN DAN BISNIS Vol 3, No 2 (2012): Jurnal Ilmu Manajemen dan Bisnis. September 2012
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jimb.v3i2.1037

Abstract

Applicable taxes in Indonesia can be differentiated taxation based on the parties to bear, the party picked up, and nature. Good service will encourage taxpayer compliance to implement taxation obligations. To be able to improve taxpayer compliance is by listening, seeking out and trying to meet what is desired by the taxpayer regardingthe rights and obligations of taxation. The desire or the means to listen to the voice of taxpayers in many countriesknown as the Tax Ombudsman in Indonesia called the Supervisory Committee of Taxation (KPPer). Giving you the best possible service to taxpayers will increase the level of taxpayer compliance. The high level of taxpayer compliance by itself will increase tax revenues. KPPer is to ensure that the taxpayer has be best served by the DGT,namely: (1) ensure that the taxpayer has been given the ministry (in terms of policy, legal, and administrative), (2)Directorate General of Taxation to give optimal service, (3) KPer and DGT synergistically provide optimum servicesand in turn increase tax revenue will be achieved. In other words, the formation of synergies between the DGT andKPPer can increase tax revenues.