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Rizki Yudhi Dewantara, Rizki Yudhi
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Economics, Econometrics & Finance Education

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ANALISIS PENERAPAN FAKTUR PAJAK ELEKTRONIK SEBAGAI UPAYA MENCEGAH PENERBITAN FAKTUR PAJAK FIKTIF (Studi pada Kantor Pelayanan Pajak Pratama Surabaya Gubeng) Atikasari, Nisrina; Susilo, Heru; Dewantara, Rizki Yudhi
Jurnal Mahasiswa Perpajakan Vol 9, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

This study aimed to analyze the implementation of the Electronic Tax Invoice Tax Office Primary Surabaya Gubeng, barriers that are occured and how to overcome obstacles in the implementation of Electronic Tax Invoice as an effort to prevent the issuance of fictitious tax invoices. Researcher uses qualitative research with descriptive analysis. Results from this study is that the Tax Office Primary Surabaya Gubeng already well in implementing the Electronic Tax Invoice, it proved with significant results in terms of preventing the issuance of fictitious tax invoices are carried out by the taxpayer. Obstacles that are arised during the implementation of the Tax Invoice Electronic is a reliance on the system and internet network connection, the level of ability and omissions Taxable Entrepreneur and computer facilities Taxable Entrepreneur unsatisfactory, while alternative ways to overcome the obstacles that are arised during the implementation of the Tax Invoice Electronic is through increased quality information system network, opened a training class operation Electronic Tax Invoice and urged the Taxable Entrepreneur to renew or to update the computer. Keywords : Tax invoice, Electronic Tax Invoice, Tax Invoice Fictitious ABSTRAK Penelitian ini bertujuan untuk menganalisis penerapan Faktur Pajak Elektronik pada Kantor Pelayanan Pajak Pratama Surabaya Gubeng, hambatan yang terjadi serta cara mengatasi hambatan dalam penerapan Faktur Pajak Elektronik sebagai upaya mencegah penerbitan faktur pajak fiktif. Peneliti menggunakan jenis penelitian kualitatif dengan analisis deskriptif. Hasil dari penelitian ini adalah bahwa Kantor Pelayanan Pajak Pratama Surabaya Gubeng sudah baik dalam menerapkan Faktur Pajak Elektronik, hal itu terbukti dengan hasil yang signifikan dalam hal mencegah penerbitan faktur pajak fiktif yang dilakukan oleh Wajib Pajak. Hambatan yang muncul selama penerapan Faktur Pajak Elektronik adalah ketergantungan pada sistem serta koneksi jaringan internet, tingkat kemampuan dan kelalaian Pengusaha Kena Pajak dan fasilitas komputer Pengusaha Kena Pajak yang kurang memadai, sedangkan alternatif cara untuk mengatasi hambatan yang muncul selama penerapan Faktur Pajak Elektronik adalah melalui peningkatan kualitas jaringan sistem informasi, membuka kelas pelatihan pengoperasian Faktur Pajak Elektronik dan menghimbau kepada Pengusaha Kena Pajak untuk memperbarui atau melakukan update komputer secara teratur dengan cara mengikuti tutorial dan trik tentang cara mengupdate windows .   Kata kunci : Faktur pajak, Faktur Pajak Elektronik, Faktur Pajak Fiktif
ANALISIS PENERAPAN ELEKTRONIK PAJAK BUMI DAN BANGUNAN (E-PBB) (STUDI PADA DINAS PENDAPATAN DAERAH KABUPATEN LAMONGAN) Husnia, Fitria Nur; Hidayat, Kadarisman; Dewantara, Rizki Yudhi
Jurnal Mahasiswa Perpajakan Vol 9, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Electronic Tax Property (E-PBB) is application which uses to conduct the management tax property sector rural and urban areas in Lamongan. PBB-P2 management through the application of E-PBB consisting of data collection, judgment, determination, billing, payment and one door service. The implementation of E-PBB  in Lamongan was already carried out well, but there needs to be active cooperation from tax payers to help tax management by using E-PBB. Participation tax payers in the management of PBB-P2 consisting of the delivery of notification letters of tax object (SPOP) and the payment of PBB-P2. E-PBB is one part of the implementation of e-government program has already been held by Lamongan. E-Government is public service provided to the public through the use of technology and information in order to increase the quality of public services. There are 8 element success of the project e-government, political environment, leadership, planning, stakeholders, transparency, budgets, technology and innovation. E-PBB have met 8 elements success e-government project, but there were 1 element is not yet optimal, the element  is stakeholder. Comprising the government of stakeholders, private and tax payers, stakeholders taxpayers still working on optimal because low socialization and knowledge of application. Keywords: PBB-P2,  E-PBB, E-Government ABSTRAK E-PBB aplikasi pengelolaan PBB-P2 di Kabupaten Lamongan. Pengelolaan PBB-P2 melalui aplikasi E-PBB terdiri dari pendataan, penagihan, penetapan, penilaian, pembayaran dan pelayanan PBB-P2. Penerapan E-PBB di Kabupaten Lamongan sudah dilaksanakan dengan baik, hanya masih diperlukan kerjasama aktif wajib pajak PBB-P2 untuk mensukseskan pengelolaan pajak melalui aplikasi E-PBB dengan menyampaikan Surat Pemberitahuan Objek Pajak (SPOP) dan pembayaran PBB-P2 yang terhutang. E-PBB merupakan salah satu bentuk pelaksanaan E-Government yang telah dilaksanakan oleh Pemerintah Kabupaten Lamongan. E-Government merupakan pelayanan publik yang diberikan kepada masyarakat melalui penggunaan teknologi dan informasi guna meningkatkan kualitas pelayanan publik. Delapan (8) elemen sukses pelaksanaan proyek E-Government, yaitu political environment, leadership, planning, stakeholders, transparency/visibility, budgets, technology dan innovation. E-PBB telah memenuhi 8 elemen kesuksesan proyek E-Government, namun terdapat 1 (satu) elemen yang masih belum optimal yaitu stakeholders. Stakeholders terdiri  dari pemerintah, pihak swasta dan wajib pajak, stakeholder wajib pajak masih berjalan dengan optimal dikarenakan sosialisasi yang rendah dan pengetahuan tentang aplikasi E-PBB juga rendah. Kata Kunci: PBB-P2, E-PBB, E-Government
GAP ANALYSIS (TAX GAP) OF LAND AND BUILDING TAX OF URBAN AND RURAL SECTOR (PBB P2) REVENUES IN KEDIRI CITY Yuniawati, Veny; Husaini, Achmad; Dewantara, Rizki Yudhi
Jurnal Mahasiswa Perpajakan Vol 9, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

This study will reveal what makes the gap on the Land and Building Tax of Urban and Rural Sector (PBB P2) revenues in Kediri. PBB P2 is one kind of local taxes which was regulated in Law No. 28 of 2009 on Regional Taxes and Retribution. Kediri is one of cities that had been collecting PBB P2 through Regional Financial Management Body of Kediri (Dispenda Kediri) since the beginning of 2013. This research used descriptive research with qualitative approach. Study’s result shows that tax gap phenomenon is happening in PBB P2 revenues at Kediri. Tax gap itself consists of three variables, they are non-filling gap, underreporting gap, and underpayment gap. All these variables are detected in the PBB P2 revenues in Kediri with different percentage of its variables. Research’s result also shows how Dispenda Kediri didn’t use the tax gap theory to analyze the element of PBB P2 revenues. By knowing the variables contained in tax gap, Dispenda Kediri will be easier to set proper strategies to reduce the amount of tax gap in  PBB P2 revenues. Keywords: Tax Gap, PBB P2, Non-filling Gap, Underreporting Gap, Underpayment Gap
PENGARUH PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK MELALUI KEPUASAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK DI WILAYAH KERJA KPP PRATAMA BLITAR) Ardiyansyah, Ahmad; Kertahadi, .; Dewantara, Rizki Yudhi
Jurnal Mahasiswa Perpajakan Vol 11, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Tax is a national income with very important role in supporting national economic, precisely helping to develop national financing by the goal toward people welfare. The nation is demanded to provide the best service and to ensure that the community will participative actively taxation activity. The objective of research is to understand the direct influence of fiscus service is on taxpayer obedience and how far the indirect influence of both variables is through intervening variable of taxpayer satisfaction. Method of research is explanatory research. Questionnaire is used as data collecting tool which is distributed to 100 taxpayers in Blitar City. Data analysis technique includes descriptive analysis and path analysis. Result of path analysis Fiscus Service (X1) has influenced Taxpayer Obedience (Y2) with Taxpayer Satisfaction (Y1) as the intervening variable. It is also known that Fiscus Service (X1) influences Taxpayer Satisfaction (Y1), Fiscus Service (X1) influences Taxpayer Obedience (Y2), and Taxpayer Satisfaction (Y­1) influences Taxpayer Obedience (Y­2). Keywords: Taxpayer, Fiscus Service, Taxpayer Obedience, Taxpayer Satisfaction ABSTRAK Pajak merupakan penerimaan Negara yang mempunyai peranan sangat penting dalam menopang perekonomian Negara, yaitu digunakan dalam pembiayaan Negara dengan tujuan kesejahteraan masyarakat. Negara dituntut untuk memberikan pelayanan terbaik agar masyarakat berperan aktif melaksanakan kegiatan perpajakan. Tujuan penelitian untuk mengetahui pengaruh langsung variabel pelayanan fiskus terhadap kepatuhan wajib pajak dan pengaruh tidak langsung dengan variabel intervening kepuasan wajib pajak. Metode yang digunakan dalam penelitian ini adalah explanatory research,  menggunakan kuesioner sebagai pengumpul data yang disebarkan kepada 100 orang Wajib Pajak di Kota Blitar. Analisis data dalam penelitian ini menggunakan analisis deskriptif dan analisis jalur. Hasil analisis jalur Pelayanan Fiskus (X1) berpengaruh terhadap variabel Kepatuhan Wajib Pajak (Y2) dengan variabel Kepuasan Wajib Pajak (Y1) sebagai varibel intervening. Pada penelitian ini diketahui juga bahwa Pelayanan Fiskus (X1) berpengaruh terhadap variabel Kepuasan Wajib Pajak (Y1), Pelayanan Fiskus (X1) berpengaruh terhadap variabel Kepatuhan Wajib Pajak (Y2), dan Kepuasan Wajib Pajak (Y1) berpengaruh terhadap variabel Kepatuhan Wajib Pajak (Y2). Kata Kunci:  Wajib Pajak, Pelayanan Fiskus, Kepatuhan wajib pajak, Kepuasan wajib pajak
Co-Authors . Kertahadi, . Achmad Husaini Ardiyansyah, Ahmad Atikasari, Nisrina Heru Susilo Husnia, Fitria Nur Kadarisman Hidayat Yuniawati, Veny