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All Journal JURNAL PENDIDIKAN TAMBUSAI Jurnal Basicedu JISIP: Jurnal Ilmu Sosial dan Pendidikan Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Basicedu
Rosida, Siti Ayu
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Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : JISIP: Jurnal Ilmu Sosial dan Pendidikan

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Analysis of Motor Vehicle Tax, Motor Vehicle Title Transfer Tax, and Motor Vehicle Fuel Tax in 2018 - 2022 on Local Revenue in DKI Jakarta Province Herawati, Putri; Nasrullah, Nasrullah; Rosida, Siti Ayu
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 8, No 1 (2024): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (Januari)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v8i1.6257

Abstract

This research aims to analyze the effectiveness and contribution of motor vehicle taxes, motor vehicle title transfer fees, motor vehicle fuel taxes to DKI Jakarta's PAD in 2018-2022. This research uses a qualitative descriptive method with secondary data obtained from local government financial reports via the official website of the Jakarta Information and Documentation Service. The data analysis technique used is the effectiveness analysis method with the effectiveness ratio and contribution analysis method. The results of this study show that there is effectiveness in the realization of motor vehicle tax with a very good level of effectiveness with an average of 100.81% and motor vehicle transfer fee tax with an average of 102.16% and motor vehicle fuel tax with an average of an average of 103.89% has a very good effectiveness level with a percentage that fluctuates from year to year. Motor vehicle tax contributes quite a bit and motor vehicle transfer fee tax has a low level of contribution to the PAD of DKI Jakarta Province, then motor vehicle fuel tax has a very low level of contribution to PAD of DKI Jakarta Province.
Analysis of the Application of Value Added Tax Calculation and Reporting at PT. Darpadina Sumber Abadi (DSA) in 2022 Meiriska, Meiriska; Nasrulla, Nasrulla; Rosida, Siti Ayu
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 8, No 2 (2024): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (Maret)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v8i2.6657

Abstract

This research aims to analyze the implementation of VAT calculations, deposits, reporting and recording at PT. Darpadina Sumber Abadi 2022 and its conformity with the Law on Harmonization of Tax Regulations (UU No.7 of 2021), Minister of Finance Regulation number 63/PMK.03/2021, and Minister of Finance Regulation number 63/PMK.03/2021 and also the principles applicable accounting. The analysis in this research uses qualitative methods with descriptive observations that collect and analyze the condition of subjects or objects in the form of institutions based on evidence and facts from research subjects. The data used consists of the 2022 Period VAT SPT, 2022 Input and Output Tax Invoices, and the 2022 Recording Journal. Calculation and reporting of PT Value Added Tax. Darpadina Sumber Abadi is in accordance with applicable laws. From the calculation results, PT Darpadina Sumber Abadi experienced an underpayment because the Output Tax was greater than the Input Tax. If there is an underpayment, PT Darpadina Sumber Abadi will make a deposit at the end of the following month
Co-Authors Abdillah Abdillah Ade Irawan Ariana, Fika Meiriska, Meiriska Nasrulla, Nasrulla Nasrullah Nasrullah Nina, Lusia Putri Herawati, Putri Putri, Emy Setyawati Melati Septiana, Pungky Sri Mulyani Supraptiningsih, Joelianti Dwi