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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 Insentif Pajak Penghasilan Pasal 21 Ditanggung Pemerintah Di Masa Pandemi Covid-19 Pada Kpp Pratama Jakarta Pademangan Tahun 2020 Nuke Nur Priyatin; 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 (384.094 KB) | DOI: 10.31334/jupasi.v3i2.2210

Abstract

The outbreak of Corona Virus Disease 2019 (Covid-19) in Indonesia has had a significant impact on various sectors, one of which is the economy, such as the large number of layoffs and companies that are threatened tostop operating. In order to improve the people’s economy and restore the national economy, the government issued an Article-21 income tax incentive policy. The purpose of this study was to determine the implementation of the Article-21 Income Tax Incentive, the obstacles in the implementation of the incentive policy and the efforts made to overcome these obstacles. The research method used is descriptive qualitative method. The data sources consist of primary data in the form of interviews and secondary data in the form of tax revenue data, Article-21 Income Tax Revenue data, data on taxpayers who apply for Article-21 Income Tax Incentives, and data on taxpayers receiving Article-21 Income Tax Incentives. The results of this studyindicate that the implementation of Article 21 income tax incentive policy is running well, but there are still problems in communication and disposition. In terms of communication, the role of taxpayers is still less active, while in terms of disposition, supervision of taxpayers is also still lacking. Efforts that must be taken to overcome the existing obstacles are for tax officials to continue to communicate and improve supervision to prevent the possibility offraud.
Analisis Strategi Sosialisasi Pajak atas Transaksi Perdagangan melalui Sistem Elektronik (Pmse) sebagai upaya Optimalisasi Penerimaan Pajak Achmad Barlian; Noermina Rossya; Novianita Rulandari
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 (175.082 KB) | DOI: 10.31334/jupasi.v3i1.1924

Abstract

Along with the development of today's world, technological advances have affected every aspect of life. The population census by Indonesia's Central Statistics Agency (BPS) in September 2020 recorded a population of 270.20 million people, with 196.7 million internet users, or 73.7% of Indonesia's total population, until the second quarter of 2020. Internet users continue to increase, so electronic activities are inevitable. This study aims to analyze the tax campaign strategy related to transactions of Trade through the Electronic System (PMSE) as an effort to optimize tax revenues, as well as the inhibiting and driving entities in the campaign strategy. The descriptive qualitative method was used to provide information about the existing campaign strategy at the Gambir Dua Tax Office in Jakarta. Data was collected through interviews, observation, and documentation. The results show that PMSE still needs to be developed properly. Facilities and infrastructure must be adequate and up to date with the times so that taxes from PMSE transactions contribute optimally to state revenues.
Analisis Kualitas Pelayanan Perpajakan dalam Rangka Meningkatkan Kepatuhan Wajib Pajak (Studi Kasus Kpp Pratama Jakarta Senen 2018) Maudy Zuraeva; 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 (201.482 KB) | DOI: 10.31334/jupasi.v2i1.1108

Abstract

This study aimed to determine the quality analysis of tax services at KPP Pratama Jakarta Senin in order to improve taxpayer compliance. The method used in this research was descriptive qualitative method. Data collection was carried out through interviews, observation and documentation. A total of eight informants were involved in this study.  Data analysis was performed using the Credibility and Transferability Test. The results of this study indicate that service indicators such as reliability, responsiveness, competence, access, courtesy, communication, credibility, security, understanding, and tangibles owned by tax employees of KPP Pratama Jakarta Senin are very good so that taxpayers are satisfied with the services they provide. However, there are still weaknesses in the courtesy indicator, in which some employees are not friendly, and in the tangibles indicator, in which the quality of human resources and the number of computer units is still lacking and the awareness and compliance of taxpayers is still low. These weaknesses have resulted in the failure to achieve the tax achievement target.
Modernisasi Administraasi Perpajakan dalam Rangka Optimalisasi Pelayanan Pajak Berbasis Digital Redo Alpha Hernando; Dian Wahyudin
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 (670.645 KB) | DOI: 10.31334/jupasi.v1i2.819

Abstract

In a tax policy, the measure of success lies in the tax administration itself. To provide optimal services to the community, tax reform is needed in the form of modernizing tax administration. The purpose of the modernization of tax administration is to increase tax compliance, increase public trust (trust), and increase the integrity of the tax apparatus. This study aims to provide an overview of how the modernization of tax administration can improve tax services and the ease that can be felt by taxpayers in complying with tax obligations and improve the integrity of tax officials in the management of the tax. The method used in this writing is descriptive qualitative, where the approach used is the study of literature. The results of this paper are an increase in state revenue from the tax sector, increased compliance and more optimal tax services by modernizing digital-based tax administration
PENGAWAS AN PEMBERIAN INSENTIF PAJAK PENGHASILAN FINAL BAGI PELAKU UMKM SAAT PANDEMI COVID-19 DI KANTOR PELAYANAN PAJAK PRATAMA BEKASI BARAT Diana Prihadini; Krishantoro Krishantoro; Raka Aulia Diantoro; DWIKORA HARJO; Dani Milleano
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 (262.521 KB) | DOI: 10.31334/jupasi.v3i2.2066

Abstract

The COVID-19 pandemic that peaked in July 2020 has severely hit business actors in Indonesia, including Micro, Small and Medium Enterprises (MSMEs), which are business actors who dominate the economic cycle in this country as well as tax contributors. Many MSMEs have experienced a decline in sales, not even a few have gone bankrupt. The Directorate General of Taxes (DJP) is also thinking about the survival of MSMEs by issuing tax incentives for MSMEs. The implementation is not in line with the DJP's expectations because one of them is the lack of supervision from tax officers at the Tax Service Office, which are very inadequate in number. This phenomenon is raised in this study. The purpose of this study was to determine how optimal the supervision carried out by the DJP in the success of this program. The method used is descriptive qualitative. Data collection techniques by conducting observations, interviews with selected informants and documentation. The results showed that the supervision of this program did not run as expected. Many MSMEs do not take advantage of this incentive program, while those who follow it are not accompanied by compliance to report the realization of the program in accordance with existing regulations due to the complexity of the available applications and their lack of tax knowledge.
Evaluasi Pengakuan Pendapatan Jasa Kontrak Konstruksi Menurut PSAK No. 34 pada PT. Nastek Mustika Abadi Dewi Agustya Ningrum; Nora Vista Arafah; Darno Darno; Wulan Purnamasari
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 (234.523 KB) | DOI: 10.31334/jupasi.v2i2.1431

Abstract

PT Nastek Mustika Abadi is a company that provides construction services in the field of services such as manufacturing iron machines or factory machinery, making electrical installations and building assets such as buildings, tunnels and roads, Based on its characteristics this business is a long-term business, due to contract activities that generally occur completed in different accounting periods as part of the Company's Financial Report. The methods and data analysis techniques made in this study, namely descriptive analysis, are studies that only collect, compile, clarify and interpret data so that they get a clear picture of the problem being studied. The type of data used in the observation is in the form of quantitative data, namely data in the form of numbers or nominal that are in the financial statements of a service company in the city of Surabaya.Service income that has been made an invoice is recognized to be the gross bill of the employer, in recording the company's activities that are not quite in sync with PSAK No. 34 and using the percentage completion method so that capital turnover is faster than using the completed contract method. Construction cooperation agreement with the client, based on the agreed work contract. In measuring the value of income in companies, it has been synchronized by PSAK, which is measured at fair value. This value will be presented in the company's financial statements. The accounting treatment for construction contracts at PT Nastek Mustika Abadi, uses PSAK No. 34 as the basis. The accounting treatment of construction contracts at PT Nastek Mustika Abadi is quite appropriate but the journal made by the company is not appropriate with PSAK No. 34 at PT Nastek Mustika Abadi, revenue from sales is recognized when providing goods and services to customers. The company uses the percentage settlement method to recognize revenue from contractor services. So it can be concluded that the recording of the right journal in accordance with PSAK No. 34.  
Studi Kepustakaan Tingkat Pemahaman Pemilik Rumah Kos dalam Memenuhi Pajak Hotel Vigo Satrio Satrio; Ridfa Chairani; Rousdy Safari Tamba; Novi Suryani
Jurnal Pajak Vokasi (JUPASI) Vol 4, No 1: September 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v4i1.2313

Abstract

Pembangunan kos-kosan yang semakin bertambah menjadi pekerjaan baru bagi pemerintah daerah untuk memperluas pemungutan pajak, salah satunya pajak kos sebagai bagian dari pajak daerah yang termasuk dalam pajak hotel. Hasil penelitian terdahulu, menyatakan bahwa kesadaran pemilik usaha kos juga sangat-sangat kurang (Nuyanti, 2020). Tujuan penelitian ini untuk mengetahui tingkat pemahaman pemilik kos tentang pajak kos. Metode penelitian ini menggunakan studi kepustakaan. Hasil penelitian berdasarkan hasil analisis dari 4 jurnal yang menjadi bahan penelitian yaitu kurangnya informasi, belum adanya sosialisasi, serta adanya perasaan tidak adil yang dirasakan oleh pelaku usaha rumah kos terkait pemberlakuan pajak memiliki pengaruh pada kewajiban para pelaku usaha membayarkan pajaknya. Kesimpulan dan saran yaitu kurangnya sosialisasi dari pemerintah kepada pemilik usaha rumah kos, maka sebaiknya pemerintah melakukan sosialisasi kepada pemilik usaha rumah kos agar mereka paham tentang dasar dan pengenaan pajak rumah kos.
Evaluation of Systems and Procedures for Affixing Paid Stamp Duty Markings with Printing Technology in 2020 (Case Study at the Kantor Pelayanan Pajak Wajib Pajak Besar Empat) Dian Wahyudin; Indriani Rahayuning Tyas; Anwar Atmojo; Iin Andrayanti; Faizah Julina
Jurnal Pajak Vokasi (JUPASI) Vol 4, No 1: September 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v4i1.2315

Abstract

The system and procedure for affixing the Paid Stamp Duty mark using printing technology has so far been less effective. From the reporting method, it is not possible to know with certainty the number of banking documents that have been printed and affixed with the sign of Paid Stamp Duty by the printing company. This is due to the absence of a system that bridges the reporting of the issuance of banking documents printing permits. The tax account code and Deposit Type Code (KAP-KJS) 41161-100 for the deposit of Stamp Duty contain all Stamp Duty payments, both using printing technology and computerized systems, including companies that are not banking institutions. This study aims to evaluate the system and procedure for affixing the stamp duty mark in full with printing technology at the Kantor Pelayanan Pajak Wajib Pajak Besar Empat, the obstacles faced and the efforts made. This research approach uses descriptive qualitative with the type of case study research. Data collection techniques were carried out through in-depth interviews with 10 informants. The results of the study show: 1) Evaluation of the system and procedure for affixing the stamp duty sign in full has been carried out by the Kantor Pelayanan Pajak Wajib Pajak Besar Empat in accordance with the stages that must be passed and the criteria determined by still being guided by the applicable provisions and regulations, 2) Constraints actually exist when implementing systems and procedures that are currently still being carried out which are still manual and require a long and complicated process and make it difficult to supervise, 3) The efforts made are more to provide suggestions so that the results of the evaluation of the system and procedures for affixing customs duties the stamp duty can be taken into consideration in making decisions or policies in order to improve and perfect the systems and procedures that have been implemented so far
PENGARUH GOOD CORPORATE GOVERNANCE DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Periode 2017 – 2021) Yoga Yesi Anjani
Jurnal Pajak Vokasi (JUPASI) Vol 4, No 1: September 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v4i1.2419

Abstract

Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti secara empiris mengenai pengaruh good corportae governanca dan kompensasi rugi fiskal terhadap tax avoidance. Metode yang digunakan dalam penelitian ini yaitu metode kuantitatif asosiatif. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh berupa laporan tahunan perusahaan (annual report) melalui website resmi BEI dan website resmi lainnya. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor transportasi dan logistic yang terdaftar di Bursa Efek Indonesia periode 2017-2021 yang berjumlah 30 perusahaan. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Dalam penelitian ini menggunakan teknik analisis statistik deskriptif, uji regresi data panel, uji asumsi klasik, uji koefisien determinasi dan uji hipotesis dengan menggunakan olah data program Eviews versi 9. Hasil penelitian ini menunjukkan bahwa: (1) Good corporate governance berpengaruh negatif terhadap tax avoidance. (2) Kompensasi rugi fiskal berpengaruh signifikan terhadap tax avoidnace. (3) Good corporate governance dan kompensasi rugi fiskal berpengaruh secara simultan terhadap tax avoidance.
The Effect of the Modernization of the Tax Administration System and Tax Understanding Level on the Individual Taxpayer Compliance at the South Lampung Dispenda Office Dessy Andamisari; Heru Sudinta; Wuwuh Andayani; Santi Dwi Agustin
Jurnal Pajak Vokasi (JUPASI) Vol 4, No 1: September 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v4i1.2312

Abstract

This study was aimed to determine the effect of the Tax Administration System and Tax Understanding Level on Individual Taxpayer Compliance at the South Lampung Dispenda Office. This research was quantitative research with a sample of 100 respondents. The data collection was by distributing questionnaires having been tested for their validity and reliability, while the data analysis was carried out using analysis of determination. The results of the study indicated that there was a simultaneous and significant effect between the Tax Administration System and Tax Understanding on the Compliance of Individual Taxpayers. This can be seen based on the F test and the value of Sig. The obtained value was 0.00 where < from 0.00 and the calculated f value was 48,876 > 3.09. This means that the independent variables, namely the Tax Administration System (X1) and Tax Understanding (X2), had a simultaneous effect on the dependent variable, namely Tax Compliance (Y). In the results of the t-test, it is known that the Tax Administration System (X1) variable had a Sig value of 0.000 <0.05 and a t-count of 0.8005> from a t-table of 1.988, then the data was declared influential. This means that the Tax Administration System variable (X2) affected the Tax Compliance variable. In the Tax Understanding variable (X2), the Sig value was 0.000 <0.05 and t count was 30.248 > t table 1.988, then the data could also be said influential. In conclusion, the Tax Understanding variable affected the Tax Compliance variable.

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