Article Per Year (5 Year)
p-Index From 2019 - 2024
0.751
P-Index
This Author published in this journals
All Journal Jurnal Analisa Akuntansi dan Perpajakan Income Journal: Accounting, Management and Economic Research
Sri Sari
Politeknik Bosowa
Economics, Econometrics & Finance Education Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
SOSIALISASI PERPAJAKAN: SINERGI DAN STRATEGI DI MASA PANDEMI COVID-19 Sri Sari; nurul afifah; dian cahyani basri
Jurnal Analisa Akuntansi dan Perpajakan Vol. 6 No. 1 (2022): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.524 KB) | DOI: 10.25139/jaap.v6i1.4348

Abstract

Pembatasan sosial pada masa pandemi covid-19 menjadi tantangan bagi KPP Pratama Parepare untuk tetap melakukan pelayanan prima dan memberikan informasi terbaru kepada wajib pajak. Penelitian ini bertujuan untuk mengetahui strategi dan sinergi sosialisasi perpajakan serta pelaksanaannya oleh KPP Pratama Parepare pada masa pandemi Covid-19. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara dan dokumentasi. Dari hasil penelitian diketahui bahwa strategi sosialisasi yang dilakukan oleh KPP Pratama Parepare antara lain: 1) melakukan penyuluhan; 2) memberikan informasi melalui media sosial; 3) memberikan pelayanan melalui helpdesk. Sinergi antara kelompok jabatan fungsional, subbagian, dan seksi membuat implementasi strategi sosialisasi berjalan baik. Strategi sosialisasi dilaksanakan dengan membuka Kelas Pajak Online, kampanye simpatik, siaran radio dan televisi, penyampaian informasi melalui aplikasi whatsapp, Instagram, facebook, serta melayani janji temu dengan petugas pajak di KPP Pratama Parepare.
Tinjauan Perpajakan atas Transaksi Penjualan Rumah Bersubsidi di PT Anugrah Pratama Gowa Miftah Nasruddin; Ilham Ilham; Sri Sari
Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to determine the calculation, deposit and reporting of Income Tax article 4 paragraph 2 and Land and Building Tax on subsidized house sales transactions at PT Anugrah Pratama Gowa, to determine Value Added Tax reporting on subsidized house sales transactions at PT Anugrah Pratama Gowa. The data analysis technique in this research is qualitative data analysis. The results of the research conducted show that: (1) PT Anugrah Pratama Gowa carries out the Calculation of Income Tax Article 4 paragraph 2 with a 1% tariff in accordance with Law Number 34 of 2016 concerning Income Tax on Income from the Transfer of Rights to Land and/or Buildings, and Sale/Purchase Binding Agreement on Land and/or Building and its Amendments. Article 4 paragraph 2 income tax deposit is made electronically by making an e-billing no later than the 10th of the following month. Article 4 paragraph 2 income tax reporting is reported before the 20th of the following month and declared as reported every time a payment has been made. (2) PT Anugrah Pratama Gowa implements Land and Building Tax Calculation by the Regional Revenue Service by imposing a 0.1% tariff. Land and Building Tax shall be deposited by each Taxpayer with a Tax Return (SPPT) issued by the Regional Government. Land and Building Tax Reporting occurs when the taxpayer has paid the tax due at the Bank or Post Office. (3) PT Anugrah Pratama Gowa is exempted from the imposition of Value Added Tax but still reports its Value Added Tax by issuing a Tax Invoice with code 008 for Value Added Tax exemption. The policy given by the government regarding taxes on subsidized house sales transactions provides relief for people who want to buy subsidized houses.
Analisis Pelaksanaan Pemeriksaan Pajak pada Masa Pandemi Covid 19 di KPP Pratama Makassar Utara Magvira Wulandari H; Nurul Afifah; Sri Sari
Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to determine the mechanism for implementing tax inspections during the Covid-19 pandemic at KPP Pratama North Makassar, to determine the effectiveness of the implementation of tax inspections based on the completion of SP2, and to find out the effectiveness of the implementation of tax inspections based on tax revenues. This research uses a qualitative approach. The results showed that the mechanism for implementing tax inspections during the Covid-19 pandemic was a meeting with taxpayers when the examination process was carried out online, The effectiveness of the implementation of the examination based on the completion of SP2 in 2020-2021 is included in the very effective criteria, and the effectiveness of the implementation of tax inspections based on tax inspection receipts is included in the very effective criteria. The implementation of tax inspections is carried out through the completion of SP2 as well as efforts to optimize the preparation and implementation of examinations by implementing an audit focus
Pengaruh Insentif Pajak Terhadap Efektivitas Kebijakan Pemulihan Ekonomi Nasional Pada Pelaku UMKM yang Terdampak Covid-19 Di KPP Pratama Parepare Magfiratuh Ihqram; Imron Burhan; Sri Sari
Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the Effect of Tax Incentives on the Effectiveness of the National Economic Recovery Policy (PEN) on UMKM Actors Affected by Covid-19 at KPP Pratama Parepare. This study uses quantitative research that processes primary data and secondary data with data collection techniques using questionnaires. The number of samples in this study were 100 UMKM Taxpayers. The data analysis technique used is multiple linear regression analysis using SPSS 20. The results show that tax incentives affect the effectiveness of the national economic recovery (PEN) policy on UMKM actors affected by COVID-19. The national economic recovery policy in providing this tax incentive to UMKM actors affected by COVID-19 can increase UMKM income.
Co-Authors dian cahyani basri Ilham Ilham Imron Burhan Magfiratuh Ihqram Magvira Wulandari H Miftah Nasruddin Nurul Afifah