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All Journal Moneter : Jurnal Akuntansi dan Keuangan
Eka Dyah Setyaningsih
Manajemen Pajak Universitas Bina Sarana Informatika
Economics, Econometrics & Finance Social Sciences

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Perilaku UMKM Terhadap Pelaksanaan Pemungutan Pajak UMKM Dengan Menggunakan Self Assessment System Eka Dyah Setyaningsih; Mugi Harsono
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 8, No 1 (2021): April 2021
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v8i1.9882

Abstract

Abstract - The implementation of MSME tax collection with the Self Assessment System is a tax collection system by calculating, paying and reporting by yourself by giving confidence to taxpayers based on applicable laws and regulations. This study aims to 1) determine the implementation of the implementation of the self-assessment system in Makasar District, East Jakarta; 2) analyzing the understanding of the taxation knowledge of the UMKM taxpayers, 3) analyzing the implementation of the MSME taxpayer obligations 4) analyzing the tax awareness of taxpayers' sensitivity. This type of research is qualitative descriptive by means of direct primary data collection through interviews with 10 taxpayer informants of MSME actors. The results of his research indicate that the implementation of the self-assessment system has not been going well and more intensive assistance is needed. This is due to the lack of public awareness of taxation and lack of understanding of taxation knowledge. There are 4 informants who run the self-assessment system, 2 of which are assisted by tax consultant services and 6 other informants have not implemented the self assetment system properly
Analisis Penerimaan Bea Balik Nama Kendaraan Bermotor terhadap Penerimaan Pajak Daerah Provinsi DKI Jakarta Fitri Rahmiyatun; Eka Dyah Setyaningsih; Nurul Hidayah
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 1 (2020): April 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v7i1.7878

Abstract

Abstract - Motor vehicles in Indonesia, especially Jakarta, are experiencing an increase every year. This is supported because of the convenience provided by dealers in the purchase of motor vehicles which results in the transfer of ownership of a motorized vehicle and triggers the imposition of transfer fees. Transfer of Motor Vehicle Title Fee is the surrender of a motorized vehicle because of the agreement of two parties or one party to a sale or inheritance. The data collection method uses the method of observation, interviews, and documentation studies with the method of analysis in the form of secondary quantitative methods. Based on the data that is processed that the Transfer of Motor Vehicle Title Fee as a variable X and the Regional Tax Revenue of the Province of DKI Jakarta as a variable Y there is a strong significant relationship of 0.615. There is a significant influence between Revenue Transfer Fees for Motorized Vehicles Against Regional Taxes of DKI Jakarta Province by 38% and 62% due to other factors, as well as the simple linear regression equation between Revenue Transfer Fees for Motorized Vehicles to Regional Taxes of DKI Jakarta Province, namely Y = 20,939 + 0.285 X Keywords: Acceptance of Transfer Fees for Motorized Vehicles
Co-Authors Fitri Rahmiyatun Mugi Harsono Nurul Hidayah