cover
Contact Name
Rudi Kristanto
Contact Email
mr.inspirasi1@gmail.com
Phone
+6281282083001
Journal Mail Official
jupasijournal@stiami.ac.id
Editorial Address
Jl. Pangkalan Asem Raya No. 55, Cempaka Putih, Jakarta Pusat Indonesia, RT.5/RW.7, Galur, Johar Baru, Jakarta, Daerah Khusus Ibukota Jakarta 10530
Location
Kota adm. jakarta pusat,
Dki jakarta
INDONESIA
Jurnal Pajak Vokasi (JUPASI)
ISSN : -     EISSN : 26861585     DOI : https://doi.org/10.31334/jupasi
Core Subject : Social,
Jurnal Pajak Vokasi (JUPASI) adalah jurnal nasional yang diterbitkan oleh Program Vokasi untuk Program Studi Perpajakan Institut Ilmu Sosial dan Manajemen STIAMI. Jurnal Pajak Vokasi (JUPASI) memuat artikel dan bentuk karya tulis ilmiah lainnya tentang analisis berbagai masalah dalam bidang perpajakan. Jurnal Pajak Vokasi (JUPASI) terbit dua kali dalam setahun, yaitu setiap bulan Maret dan September. Jurnal Pajak Vokasi (JUPASI) menerima artikel ilmiah dari para Akademisi, Praktisi dan Pemerhati dibidang perpajakan. Pengiriman artikel dilakukan dengan menggunakan template Jurnal Pajak Vokasi (JUPASI). Redaksi menerima naskah yang belum pernah diterbitkan oleh media lain dalam bentuk apapun.
Articles 36 Documents
IMPLEMENTASI KEBIJAKAN EARMARKING TAX ATAS PEMUNGUTAN PAJAK KENDARAAN BERMOTOR DI KOTA BEKASI PROVINSI JAWA BARAT Jiwa Pribadi Agustianto; Krisna Hidajat; Ayu Fitria Andarani
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 1: September 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.82 KB) | DOI: 10.31334/jupasi.v1i1.501

Abstract

The phenomenon in the research is that there are still many congestion points due to the lack of road construction, lack of infrastructure related to road maintenance, and inadequate transportation modes. This study aims to analyze the Implementation of Earmarking Tax Policy on Vehicle Tax Collection in Bekasi City West Java Province along with the constraints and efforts in implementation. The research method used a qualitative approach with descriptive specificity. The result of the research is the implementation of the Earmarking Tax Policy on the Collection of Motor Vehicle Tax in Bekasi City, West Java Province for the compliance of the implementor in the matter of levying already in accordance with the regulation, but the allocation has not been maximal yet. Functional routine implementers are not yet maximal because there are still few technical issues and separation of funding post / account in the allocation, and no further regulations regarding technical and standard operating procedure (SOP) for earmarking tax funds can not be seen and controlled. The realization of the performance and the desired impact is also not optimal because there are still many congestion points and road structures that are still not good and adequate public transportation for the entire reach of the City of Bekasi.
EFEKTIFITAS PROSEDUR KEPABEANAN TERKAIT DENGAN DWELLING TIME UNTUK IMPORTASI DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE C SOEKARNO HATTA TAHUN 2017 Tony Triyulianto; Pebriana Arimbhi; Emanuel Ageng Pratama Labupili
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 1: September 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (634.178 KB) | DOI: 10.31334/jupasi.v1i1.503

Abstract

This research is intended to discuss the effectiveness of customs procedures related with dwelling time for importation in the Main Service Office of Customs and Excise Type C Soekarno Hatta in 2017. The main problem in this research is how the level of effectiveness of customs procedures and its relation with dwelling time for importation process in KPUBC Type C Soekarno Hatta. With ineffective implementation of customs procedures in the process of imported goods resulted in high dwelling time figures. With the existence of high dwelling time will certainly inhibit the smooth flow of importation process and the release of imported goods.This research is a qualitative descriptive research with data collection techniques in the form of interviews and secondary data. The results of interviews and data are then processed and analyzed to determine the effectiveness of customs procedures related to dwelling time for the importation in KPUBC Type C Soekarno Hatta in 2017.The results of this research, the authors conclude that KPUBC Type C Soekarno Hatta in 2017 seen from the aspect of the plan or program and the rules and regulations included in the category effective, whereas from the duties or functions and objectives or ideal conditions included in the category less effective. Therefore, for the future KPUBC Type C Soekarno Hatta can improve the effectiveness of customs procedures by minimizing the constraining entities that occur by using appropriate entrepreneurs. The author also advises KPUBC Type C Soekarno Hatta to provide performance guidance training to be more effective, to customs service users to learn all the rules and latest information on customs procedures and for DJBC itself is expected to take an active role in it.
EFEKTIVITAS PENGAWASAN KEPABEANAN IMPOR TERKAIT DENGAN KEBIJAKAN ASEAN-CHINA FREE TRADE AREA DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE A TANJUNG PRIOK Ahmad Djunaidi; Aji Prasetyo; Reza Kurnia Putra
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 1: September 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (391.328 KB) | DOI: 10.31334/jupasi.v1i1.504

Abstract

The ACFTA policy, which makes it easier for users of imported goods from China, has caused some cases of importers violating the ACFTA policy provisions by smuggling illegal goods from China. This study aims to determine the effectiveness of import kepabenan supervision related to the policy of ACFTA in Main Service Office of Customs and Excise Type A Tanjung Priok related to the number of smuggled goods and illegal goods entering Indonesia utilizing ACFTA policy, inhibiting factors and driving factors what are simultaneously interconnected with the level of effectiveness of import customs supervision related to ACFTA policy. The research approach used is descriptive qualitative. From the research result, it is known that import supervisory supervision related to ACFTA policy in Main Service Office of Customs and Excise Type A Type A Tanjung Priok is still not effective, with inhibiting factor that is inadequate infrastructure and human resources which is not proportional to work volume so that supervision becomes less intensive, namely automatic tracking system and Product Intelligence Result Memorandum in conducting supervision and import standards that have been set by Customs.
IMPLEMENTASI KEBIJAKAN EARMARKING TAX PAJAK BAHAN BAKAR KENDARAAN BERMOTOR DI KOTA BEKASI Devi Purnama Sari; Taufik Silfian; Septian Khaerul Ghany
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 1: September 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.264 KB) | DOI: 10.31334/jupasi.v1i1.505

Abstract

The phenomenon of this study is about implementation Earmarking Tax of Pajak Bahan Bakar Kendaraan Bermotor – Vehicle Fuel Tax having allocation of fund is 70% for reduce of air pollution and environment damage. The purpose of this study is known and analyze of implementation policy earmarking tax vehicle fuels tax in Bekasi City and also entity of support and entity of inhibition on implementation this policy. Method of this study is using qualitative approach with descriptive specificity. The result of this study is implementation policy earmarking tax upon vehicle fuels tax in Bekasi City of West Java to the objective and target policy is as the allocation of funds to pressure the impact of of tax object with target policy is society by focuses to the negative impact of tax object. The activity of the policy on existing tax is in accordance with SOP, but implementation of the allocation fund is not in accordance with regulatations. The result of the activities of the policy of Earmarking Tax PBBKB not yet maximum utilization of allocation funds of activities budgeted. Enity of support has been the use of administrative systems and IT systems in the implementation of the policy of collecting Vehicle Fuel Tax such as Ring Code. While the entity inhibits the policy or rules and organizational structure. Because the Municipal Government of Bekasi has no special regulations governing the allocation of funds. And SKPD associated with the implementation of earmarking tax is still less active and less understanding of the policy.
ANALISIS EFEKTIVITAS PENETAPAN JALUR TERKAIT DENGAN DWELLING TIME DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE A TANJUNG PRIOK Sunarmin Sunarmin; Noviandari Sari Utami; Wiwin Eka Yulianita
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 1: September 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.53 KB) | DOI: 10.31334/jupasi.v1i1.506

Abstract

Path determination is one of the customs procedures regulated in Law No. 17 of 2006 on customs. Considering the Directorate General of Customs and Excise, especially Tanjung Priok Customs and Excise KPU is faced with two functions, namely service and supervision, the strategic step taken to answer the problems of both functions is by determining the path. This study aims to discuss the determination of paths associated with dwelling time. The main problem in this research is the extent of the effectiveness of the application of the determination of the path and its relation to the dwelling time which is the loading and unloading time of the container carried from the vessel to the container out of the port. This research is a qualitative descriptive research with data collection techniques in the form of interviews and data secondary. From the results of interviews and data processed by the authors then concluded that with the establishment of a system of determining the path at the Tanjung Priok Customs and Excise KPU has been quite effective in reducing the dwelling time in the port of Tanjung Priok.
ANALISIS PENGAWASAN PENGELUARAN BARANG PADA TOKO BEBAS BEA DALAM KOTA (DUTY FREE SHOP) DALAM UPAYA MENGAMANKAN PENERIMAAN PAJAK DI KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN A JAKARTA Pebriana Arimbhi; Edy Edy; Gandri Narandu
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 1: September 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.807 KB) | DOI: 10.31334/jupasi.v1i1.507

Abstract

A Thesis discussed supervision to their expense of goods on one of the tweeps facilities the store is free the duties is under office customs jakarta, namely pt sj indonesia / lotte duty free in a bid to secure tax revenue.The purpose of he did this study is to find a monitoring system to their expense goods applied to PT SJ Indonesia / Lotte Duty Free in an effort to tax revenues and the obstacles with respect to the supervision. The research is based on the qualitative research descriptive by applying a technique the collection of data in the form of the objective of the interview and secondary data .The results of the interviews and the data on after that it is processed and analyzed in order to understand the supervision to their expense of goods which will be applied is he would do to PT SJ Indonesia / Lotte Duty Free in a bid to secure the country tax receipts. The result of this research, the author concluded that the supervision to their expense goods applied to PT SJ Indonesia / Lotte Duty Free in a bid to secure tax revenue has been running in accordance with the rules applied apply. But, its implementation happened obstacles is internal, like a coordination between supervision office, and obstacles which are external, as an opportunity used company related for committing a foul and have not the construction of a technological system and information centralized.
Analisis Implementasi Kebijakan Pembebasan Bea Perolehan Hak Atas Tanah dan Bangunan dalam Rangka Pencapaian Penerimaan Pajak pada Badan Pajak Retribusi Daerah Jakarta Pusat Tahun 2018 Adityo Nugroho; Bambang Irawan
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 2: Maret 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.893 KB) | DOI: 10.31334/jupasi.v1i2.814

Abstract

The purpose of this study was to determine the Implementation of acquisition duty of right on land and building exemption policy in terms of achieving tax revenues at the regional tax and retribution agency jakarta pusat in 2018 as well as the obstacles and efforts made in the acquisition duty of right on land and building exemption policy. This study used a qualitative method of descriptive approach, the data collection techniques were by observation, interviews, documentation, and triangulation. The study used the theory of G. Shabbir Cheema and Dennis A. Roninelli based on the factors of environmental conditions, relationships between organizations, resources, and the characteristics of the implementers. The obstacle factor in this study is the low level of public awareness, especially the people of Jakarta Pusat, they are not active in checking in the field for differences in acquisition value of the taxable object. The efforts made to solve the obstacles are the public and open socialization and conducting field checks on the basis of acquisition value of the taxable object calculations.
Analisis Pemeriksaan dalam Meningkatkan Kepatuhan Wajib Pajak Badan di Kantor Pelayanan Pajak Pratama Jakarta Tanah Abang Satu Tahun 2016-2018 Adriani Adriani; Alief Ramdan
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 2: Maret 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.157 KB) | DOI: 10.31334/jupasi.v1i2.815

Abstract

The particular phenomenon faced is the implementation of the self-assessment system in Indonesia which is expected to increase public awareness and honesty as taxpayers to self-calculate the amount of tax payable and not payable. But it turns out that there are still many taxpayers who are not compliant in paying their taxes. The purpose of this study was to analyze tax audit in increasing corporate taxpayer compliance, and to analyze the driving and inhibiting entities of tax audit in increasing corporate taxpayer compliance. This study used the theory from Prof. Dr. Safri Nurmantu, M.Sc. The research approach used in this study was descriptive qualitative by conducting observations, interviews, and documentation since this study generated the conclusion in the form of describing the data in detail and the data were not in the form of numbers.The results of the study showed that the tax audit in increasing corporate taxpayer compliance at Pratama Tax Office Tanah Abang I Jakarta hadgone well, it can be seen that in the audit conducted by the Tax Office the level of taxpayer compliance had increased.The obstacles of the tax audit at Pratama Tax office Tanah Abang I Jakarta were in the form of the indications or triggers for taxation non-compliance such as invoices, financial reports or data from the regional office and the taxpayers themselves who were less cooperative.For these reasons, the researcher hopes that taxpayers can be more cooperative by participating in the audit process.The particular phenomenon faced is the implementation of the self-assessment system in Indonesia which is expected to increase public awareness and honesty as taxpayers to self-calculate the amount of tax payable and not payable. But it turns out that there are still many taxpayers who are not compliant in paying their taxes. The purpose of this study was to analyze tax audit in increasing corporate taxpayer compliance, and to analyze the driving and inhibiting entities of tax audit in increasing corporate taxpayer compliance. This study used the theory from Prof. Dr. Safri Nurmantu, M.Sc. The research approach used in this study was descriptive qualitative by conducting observations, interviews, and documentation since this study generated the conclusion in the form of describing the data in detail and the data were not in the form of numbers.The results of the study showed that the tax audit in increasing corporate taxpayer compliance at Pratama Tax Office Tanah Abang I Jakarta hadgone well, it can be seen that in the audit conducted by the Tax Office the level of taxpayer compliance had increased.The obstacles of the tax audit at Pratama Tax office Tanah Abang I Jakarta were in the form of the indications or triggers for taxation non-compliance such as invoices, financial reports or data from the regional office and the taxpayers themselves who were less cooperative.For these reasons, the researcher hopes that taxpayers can be more cooperative by participating in the audit process.
Analisis Kepatuhan Wajib Pajak Kendaraan Bermotor dalam upaya Meningkatkan Penerimaan Pajak Daerah pada Kantor Bersama Samsat Jakarta Timur Tahun 2015-2018 Abharina Avidaniar Bintary
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 2: Maret 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (618.553 KB) | DOI: 10.31334/jupasi.v1i2.816

Abstract

This study aims to determine the compliance of motor vehicle taxpayers and to find out the obstacles, stimulus, and strategies that are carried out in increasing local tax revenues in East Jakarta’s One Roof System (Samsat). The research method is a Qualitative approach with descriptive research type. The results of the study on Compliance in East Jakarta Samsat are fairly good, this is supported by indicators from research such as good registration because taxpayers have followed and know the procedures well, the reports carried out by East Jakarta samsat are in accordance with the specified schedule, Payment of taxpayers in Samsat is fairly good with increasing taxpayers obeying each year in 2018 the highest percentage of compliant taxpayers reaching 60% with taxpayers totaling 1,296,666 but arrears in tax payable in East Jakarta are quite high in 2017 the amount of arrears from Taxes Motorized vehicles reached Rp. 90,568,276,707, - however, the realization of motor vehicle tax revenues has reached its target each year. Obstacles to the existence of taxpayers are not compliant because Taxpayers' awareness is still lacking due to busyness causing negligence and forgetting to carry out tax obligations and online payment processes are constrained by the lack of understanding of taxpayers about E-Samsat, while other obstacles are due to Taxpayer Data which is not appropriate, taxpayers who postpone payment of tax fines are waiting for the elimination of administrative fines so that the efforts made by East Jakarta Samsat provide strict sanctions to taxpayers who do not pay motor vehicle tax, provide taxpayers in paying taxes, and carry out programs elimination of administrative fines
Analisis Penerapan Perencanaan Pajak (Tax Planning) dalam Upaya Penghematan Beban Pajak Penghasilan Badan pada PT DCM Tahun 2017 Aditya Saputra
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 2: Maret 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (564.406 KB) | DOI: 10.31334/jupasi.v1i2.817

Abstract

This research aimed to discover whether tax planning implementation carried out at PT DCM could save corporate income tax expense. Qualitative method used as writing method which is method that collect, compile obtained data for subsequently interpreted and analyzed to provide complete information for problems solver. This research result is expected to provide information and suggestion for PT DCM that company could conduct tax planning as tax payment efficiency effort to gain maximum profit, but remain within tax regulation. Summary of this research revealed that tax planning implementation carried out by PT DCM could efficient payable tax expense. And company could save amounted to Rp.387.265.500,- from previous total payable taxThis research aimed to discover whether tax planning implementation carried out at PT DCM could save corporate income tax expense. Qualitative method used as writing method which is method that collect, compile obtained data for subsequently interpreted and analyzed to provide complete information for problems solver. This research result is expected to provide information and suggestion for PT DCM that company could conduct tax planning as tax payment efficiency effort to gain maximum profit, but remain within tax regulation. Summary of this research revealed that tax planning implementation carried out by PT DCM could efficient payable tax expense. And company could save amounted to Rp.387.265.500,- from previous total payable tax. 

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