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Jurnal Pajak Vokasi (JUPASI)
Published by Institut Ilmu Sosial dan Manajemen STIAMI
ISSN : -     EISSN : 26861585     DOI : https://doi.org/10.31334/jupasi
Core Subject : Social,
Social Sciences
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.
Arjuna Subject : Ilmu Sosial - Administrasi Publik
Articles 50 Documents
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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.
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.
Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Dalam Melaporkan Spt Tahunan Pada Masa Pandemi Covid-19 Di Kpp Pratama Bukittinggi Crisvanya Monica; Notika Rahmi
Jurnal Pajak Vokasi (JUPASI) Vol 3, No 2: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.026 KB) | DOI: 10.31334/jupasi.v3i2.2211

Abstract

This study aims to examine the factors that influence individual taxpayer compliance in reporting tax returns at the Bukittinggi Pratama Tax Service Office using several independent variables that have also been used in previous research such as knowledge of taxation, tax service services and mandatory awareness. tax. This study uses a quantitative approach. The population in this study is individual taxpayers (WPOP) at KPP Pratama Bukittinggi. Sampling was done by convenience sampling method. The number of samples is determined by 105 people. The primary data collection method used is the questionnaire method (questionnaire). The data analysis technique used in this research is multiple regression analysis technique. Based on the results of the analysis, it can be concluded that knowledge of taxation has a significant positive effect of 44.8% and taxpayer awareness has a significant positive effect of 44% on taxpayer compliance, while the tax service service does not have a significant effect of 37%. Knowledge of taxation, tax service services, and taxpayer awareness together have a positive 54.7% effect on taxpayer compliance.
Analisis Komponen Pajak Atas Transaksi Penjualan Bahan Bakar Minyak Pada SPBU Shell Tahun 2016 (Studi Kasus PD. Trimitra Utama) Budhi Yuwono
Jurnal Pajak Vokasi (JUPASI) Vol 3, No 1: September 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.662 KB) | DOI: 10.31334/jupasi.v3i1.1925

Abstract

The research is aimed to analyze the extent to which the component of Tax on Oil Fuel Sale Transaction at Shell Gas Station Year 2016. The research method used in this research is qualitative method through in-depth interviews to the informants as many as 3 people with various qualifications and knowledge in their respective fields especially taxation.Based on the analysis show that: the income tax payment obligations have been implemented and reported by PD PT Tri partner.Based on the analysis shows that: The obligation of payment of Income Tax has been paid and reported by PD. PT Tri Mitra Utama.The findings indicate that in the sales, not only fuel sales, but there are other sales such as lubricants and others where the tax is in accordance with the tax regulations, but there are still grey area, that is the existence of margin / operating profit derived from sales of fuel, where the assumption of the taxpayer (PD PT Tri Mitra Utama)that because the tax object has been subject to final tax, but there is no legislation or regulationn on the treatment of the operating profit.
Analisis Partisipasi Masyarakat Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di UPPRD Johar Baru Jakarta Periode Tahun 2017-2019 Fathimatuz Zahra; Novianita Rulandari
Jurnal Pajak Vokasi (JUPASI) Vol 2, No 1: September 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.001 KB) | DOI: 10.31334/jupasi.v2i1.1109

Abstract

Local taxes are one of the sources of local revenue, including for the Johar Baru Jakarta Tax and Retribution Service Unit (UPPRD), which relies on one of the sources of income from the land and building tax revenue for the Rural Urban sector (PBB-P2). This study aims to determine the level of participation and compliance level of taxpayers in paying PBB-P2, the obstacles that have been found and the efforts that have been made. The author uses primary and secondary data which are then analyzed using descriptive qualitative methods. This study found that within three years the level of community participation and level of adherence was quite effective. One of the main factors and efforts that have an impact on public participation as taxpayers, namely the level of knowledge of the taxpayers themselves about the importance of paying taxes, as well as the inactivity of the community as wp in providing information on changes to their tax objects and on building ownership so that the data registered with data is not updated. in the field. Suggestions for the future are to create a new UPPRD Johar official site to make it easier for the public as taxpayers to update their tax object data without requiring the public as taxpayers to report to the UPPRD office
Analisis Penerapan Perencanaan Pajak (Tax Planning) dalam Upaya Penghematan Beban Pajak Penghasilan Badan pada PT DCM Tahun 2017 Abdul Rahmat; Johansyah Zaini
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 (468.377 KB) | DOI: 10.31334/jupasi.v1i2.818

Abstract

This study aimed to analyze the implementation of the zakat policy as a reduction of taxable income of individual taxpayers at the LAZISMU office in Central Jakarta in 2018, and also to analyze the inhibiting entities faced, as well as the driving entities for LAZSIMU office in implementing the zakat policy as a reduction of taxable income of individual taxpayers. This research used a descriptive qualitative approach. The results showed that the implementation of the zakat policy as a reduction of taxable income of individual taxpayers at the LAZISMU office in Central Jakarta in 2018 according to the six factors used by the writer, policy size and objectives, resources, communication between organizations, character of implementing agents, disposition (tendencies/attitudes) of implementers, social, economic and political environments have been fulfilled. However, there are still some obstacles faced by LAZISMU in implementing the zakat policy as a reduction of taxable income, such as size and policy objectives, social and political environmental conditions, and support and participation of taxpayers in supporting this policy. Therefore the government must evaluate and overcome the obstacles in the implementation of the zakat policy as a reduction of taxable income.
IMPLEMENTASI E-FAKTUR VERSI 3.0 DALAM UPAYA MENINGKATKAN KEPATUHAN PENGUSAHA KENA PAJAK UNTUK PELAPORAN SPT MASA PPN DI MASA PANDEMI COVID-19 (STUDI KASUS PADA KANTOR PELAYANAN PAJAK PRATAMA KOSAMBI TAHUN 2016-2020) Ratih Kumala; Wiwi Diana Safitri; Ridwal Ridwal; Habsulhadiprasodjo Nurhadi
Jurnal Pajak Vokasi (JUPASI) Vol 3, No 2: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.833 KB) | DOI: 10.31334/jupasi.v3i2.2213

Abstract

Perkembangan tekhnologi di era modernisasi memungkinkan Direktorat Jenderal Pajak (DGT) melakukan pengendalian dengan mengandalkan teknologi digital. Salah satunya diluncurkanlah aplikasi e-Faktur guna mengoptimalisasi penerimaan pajak yang dipungut dengan melakukan perbaikan administrasi perpajakan khususnya dalam pembuatan faktur pajak elektronik (e-Faktur). Tujuan penelitan ini adalah untuk mengetahui dan menganalisis implementasi e-Faktur versi 3.0 dalam upaya meningkatkan kepatuhan Pengusaha Kena Pajak untuk pelaporan Surat Pemberitahuan  Masa PPN di Kantor Pelayan Pajak Pratama Kosambi Tahun 2016-2020 serta hambatan dan upaya yang dilakukan KPP Pratama Kosambi dalam meningkatkan kepatuhan Pengusaha Kena Pajak. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kualitatif. Hasil penelitian ini adalah implementasi menggunakan indikator melalui standar dan sasaran pada kebijakan, sumber daya manusia, hubungan komunikasi antar organisasi, agen pelaksana, kondisi sosial, politik dan ekonomi, serta disposisi implementor sudah cukup baik namun masih memiliki kekurangan. dikarenakan penyuluhan, edukasi, dan sosialisasi yang dilakukan masih belum maksimal. Sedangkan tingkat kepatuhan Pengusaha Kena Pajak mengalami kenaikan hal ini dibuktikan dengan data jumlah pengusaha kena pajak yang melaporkan Surat Pemberitahuan  Masa PPN dari tahun pajak 2016 sampai dengan 2020 mencapai 81%, Dengan demikian dapat dikatakan bahwa kesadaran pengusaha kena pajak dalam menjalankan kewajiban perpajakannya mengalami peningkatan.
Pemungutan Cukai Plastik Sebagai Upaya Pengurangan Sampah Plastik Notika Rahmi; Selvi Selvi
Jurnal Pajak Vokasi (JUPASI) Vol 2, No 2: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.951 KB) | DOI: 10.31334/jupasi.v2i2.1430

Abstract

This study aims to analyze the collection of plastic excise as an effort to reduce plastic waste in Indonesia. This research is a qualitative research by observing, interviewing and analyzing the documents. The results of the study indicate that the proposed plastic excise tariff of 200 Rupiahs per bag is still considered too low so that researchers consider it will not have a significant impact on reducing plastic consumption in Indonesia. In addition, commitment from the government, employers and the wider community is needed to support this plastic excise tax policy.
Analisis Perencanaan Pajak Penghasilan PPh 21 Sebagai Upaya untuk Meningkatkan Efesiensi Beban Pajak Studi Kasus Pada Persek MJH Mohammad Affan Mantu; Achmad Ibnu Sholeh
Jurnal Pajak Vokasi (JUPASI) Vol 2, No 1: September 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.819 KB) | DOI: 10.31334/jupasi.v2i1.1105

Abstract

Tax planning is a process of organizing taxpayer's business in such a way that its payable tax, either income or other taxes, is in minimum amount. The company can save coporate income payment by means of applying Gross Up method in estimating income tax PPh 21 but the company applied gross method. This research aims to analyze the estimation of PPh 21 used by Persek Mjayahadi & Co through the estimation of PPh 21 using Gross and Gross Up methods as well as constraints an attempts taken to save the corporate tax. The author used Chairl Anwar Pohan’s (2017:21) theoy. The research method employed was descriptive quatitative one. Techniques of collecting data used were observation, interview, and documentation. The result of research shows that total tax assumed by the employees is IDR 2,431,591,608, but following the use of gross up method, it becomes IDR 2,429,661,781, with the difference of IDR 1,929,827. Therefore, the net profit after tax subtracted wtth non-deductible burden before the application of gross Up method Is IDR 7,987,666,865, and after the appIication of gross up is IDR 7,989,596,692. Therefore, there is a difference of IDR 1,929,827, meaning equal to the tax efficiency.
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.

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