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Wildan Ahmil Kautsar
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jpkp@uinsgd.ac.id
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Gedung FISIP Lt. 1 UIN Sunan Gunung Djati Bandung Jl. A.H. Nasution No.105, Cibiru, Kota Bandung 40614
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INDONESIA
Journal of Taxation and Public Finance
Published by AP Pustaka
ISSN : -     EISSN : 29860814     DOI : https://doi.org/10.15575/jpkp
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Perpajakan dan Keuangan Publik, is a peer reviewed Journal devoted Tax and Public Finance Majors. The journal publishes articles of scientific research and community service from various Universities in Indonesia. The journal is constantly published two times a year, April and October, by Departement of Public Administration Faculty of Sosial dan Political Sciences UIN Sunan Gunung Djati Bandung. Jurnal Perpajakan dan Keuangan Publik intends to to encourage academics to publish their ideas, empirical studies, and valid research results so that they are expected to provide various solutions in dealing with issues and challenges of Taxation and Public Finance both in regional and national context. This journal covers a number of topics related to Taxation, Public Finance, Public Budgeting, Tax Policy, and other issue related to Tax and Public Finance.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 9 Documents
 1 
Evaluasi Penggunaan Anggaran di Kecamatan Margahayu Kabupaten Bandung Tahun Anggaran 2018-2020 Tasya Febriana; Sakrim Miharja; Abdal Abdal
Jurnal Perpajakan dan Keuangan Publik Vol 1, No 1 (2022): Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.167 KB) | DOI: 10.15575/jpkp.v1i1.20389

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana evaluasi penggunaan anggaran di Kabupaten Margahayu untuk tahun anggaran 2018-2020 tahun dilihat berdasarkan analisis belanja yang terdiri dari analisis varians, analisis pertumbuhan belanja, analisis keserasian belanja dan rasio efisiensi belanja. Mahmudi menyatakan bahwa analisis belanja dapat dilakukan dalam mengevaluasi penggunaan anggaran yang diperlukan dalam meninjau sejauh mana pemerintah dapatmenggunakan anggaran secara ekonomis, efektif, dan efisien. Sumber data berasal dari primer dan sekunder. Metode yang digunakan dalam penelitian ini adalah deskriptif dengan pendekatan kualitatif, serta teknik pengumpulan data menggunakan wawancara dan studi dokumentasi. Teknik analisis yang digunakan adalah menggunakan triangulasi data berupa dari tiga alur kegiatan, yaitu kegiatan reduksi data, kegiatan penyajian data, dan penarikan kesimpulan atau verifikasi. Hasil dari penelitian ini adalah evaluasi penggunaan anggaran di Kabupaten Margahayu untuk tahun anggaran 2018-2020 berdasarkan analisis varians dapat dikatakan baik, berdasarkan analisis pertumbuhan belanja dapat dikatakan baik, berdasarkan rasio efisiensi belanja dapat dikatakan baik, sedangkan berdasarkan analisis keserasian belanja dapat dikatakan kurang baik.
Optimalisasi Penerimaan Pajak terhadap Kepatuhan Pajak Berkelanjutan di Indonesia Fitri Pebriani Wahyu
Jurnal Perpajakan dan Keuangan Publik Vol 2, No 1 (2023): Perpajakan dan Keuangan Publik 2
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.518 KB) | DOI: 10.15575/jpkp.v2i1.25339

Abstract

Kondisi Krisis yang disebabkan Pandemi Covid-19 mungkin bukan waktu yang tepat untuk memaksa kepatuhan pajak, tetapi pemerintah yang baik selalu sadar dan tahu bagaimana memanfaatkan masa-masa sulit ini agar bisa menjadi kesempatan emas untuk memperbaiki dari perubahan mendasar seperti system pendekatan untuk mendorong efektifitas kepatuhan pajak dalam penerimaan negara. Seperti yang kita kketahui bahwa sumber utama pendapatan negara diperoleh dari pajak. Namun urgensi ini tidak berbanding lurus dengan kenyataan di lapangan. Penerimaan pajak sering disebut sebagai indicator negara yang efektif bagi negara maju. Beranjak dari artikel ini melalui pendekatan kualitatif dengan metode deskriptif mempelajari optimalisasi penerimaan pajak dengan lebih memperhatikan dari prespektif wajib pajak dengan tujuan menciptakan kepatuhan yang berkelanjutan di Indonesia.
Sinergitas Kebijakan antara Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP) dan Undang-Undang Pajak Pertambahan Nilai (UU PPN) Senda Deliani Andaresta; Wahidah Choerunnisa; Wifa Fatihatul Janiyah
Jurnal Perpajakan dan Keuangan Publik Vol 1, No 1 (2022): Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.466 KB) | DOI: 10.15575/jpkp.v1i1.20351

Abstract

Adanya kebijakan Undang-Undang HPP memberikan pengaruh terhadap perubahan peraturan PPN yang berlaku, terkait perubahan tersebut akan memberikan dampak terhadap penerima kewajiban PPN. Oleh karenanya dibutuhkan adanya sinergitas melalui dua cara diantaranya komunikasi dan koordinasi yang baik terkait kebijakan tersebut untuk menyamakan persepsi antara pemerintah dan penerima kewajiban PPN. Metode penelitian Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Jenis data yang digunakan yakni data primer dan data sekunder dengan teknik pengumpulan data berupa wawancara, observasi, dan studi dokumen, yang selanjutnya dianalisis menggunakan teknik analisis miles dan hubermen. tujuan penelitian ini untuk mengetahui terkait hubungan antara UU HPP, UU PPN, dan Penerima Kewajiban PPN serta bentuk pengkomunikasian dan koordinasi seperti apa yang terjadi di ketiganya. Hasil penelitian ini menunjukan bahwa masih kurangnya komunikasi serta koordinasi antar aktor yang terlibat dalam perubahan UU HPP yang mempengaruhi perubahan peraturan UU PPN, dan ini menjadi salah satu penyebab terjadinya kesalahpahaman antara masyarakat terhadap pemerintah.Kata Kunci: UU HPP, UU PPN, Sinergitas
Analisis Perhitungan dan Pemungutan Pajak Kendaraan Bermotor Roda 2 di PPPD Kota Bandung III Muhtarudin Muhtarudin; Annisa Apriani
Jurnal Perpajakan dan Keuangan Publik Vol 2, No 1 (2023): Perpajakan dan Keuangan Publik 2
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.149 KB) | DOI: 10.15575/jpkp.v2i1.24805

Abstract

Pajak daerah atas pajak kendaraan bermotor, khususnya kendaraan roda dua yang memberikan kontribusi yang besar, masih ada masalah dalam perhitungan dan pembayarannya.Metode pengumpulan data dalam penelitian ini adalah metode analisis deskriptif meliputi observasi, wawancara, analisis dokumen, dan studi pustaka.Penelitian ini bertujuan untuk mendapat pemahaman tentang bagaimana perhitungan dan pembayaran pajak kendaraan bermotor secara teratur tertib administrasi.Hasil dari penelitian terdapat kemudahan pembayaran pajak kendaraan bermotor yang biasanya dilakukan langsung di kantor SAMSAT, pembayaran secara Drive Thru, dan pembayaran online melalui aplikasi E-SAMBARA yang pembayaran melalui tokopedia, alfamart, ataupun Bank yang sudah bekerja sama dengan SAMSAT. Hal ini dilakukan untuk meningkatkan layanan dalam hal pembayaran atas penyetoran pajak kendaraaan bermotor roda 2Dari hasil penelitian dapat ditarik kesimpulan pembayaran dan pemungutan pajakt kendaraant bermotort roda 2 sudah sesuai dengan Peraturan Gubernur Jawag Barat dan sudah cukupv baik direalisasikan. 
Pengaruh Penerimaan Pajak dan Bea Balik Nama Kendaraan Bermotor terhadap Pendapatan Asli Daerah setelah Penerapan E-Samsat Rizal Sukma Aliyudin; Eva Fauziah Ahmad; Rizka Azalia Maknunah
Jurnal Perpajakan dan Keuangan Publik Vol 1, No 1 (2022): Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.111 KB) | DOI: 10.15575/jpkp.v1i1.20482

Abstract

Local Own-source Revenue is income obtained by the region which is collected based on regional regulations under statutory regulations originating from various sources located in the area consisting of regional taxes, regional levies, separated regional wealth management, and other legitimate income. Local Own-source Revenue of Majalengka Regency is still not stable, as seen from the receipt of motor vehicle taxes and transfer fees for motorized vehicles which have fluctuated in realization. Therefore, this study aims to determine the effect of motor vehicle taxes and transfer fees for motorized vehicles on local own-source revenue after the implementation of e-samsat in Majalengka Regency. The research approach used in this research is descriptive analysis and verification using secondary data. The population in this study is the Realization of Regional Original Revenue Reports, especially motor vehicle taxes and transfer fees for motorized vehicles in Majalengka Regency for the 2018-2020 period. While the sample in this study was determined using the census sampling method or saturated sampling so 36 samples were obtained from January 2018 - December 2020. The analytical method used in this study was a multiple linear regression analysis carried out with the help of SPSS 25 software. Based on the research that has been done, it is obtained that the motor vehicle tax has a positive effect on local own-source revenue of Majalengka Regency and the return duty for motorized vehicles has a negative effect on the local own-source revenue of Majalengka Regency.
Analisa Reformulasi IKPA terhadap Pengawasan Pengelolaan Kinerja Keuangan Kementerian Agama Yayuk Sri Rahayu
Jurnal Perpajakan dan Keuangan Publik Vol 2, No 1 (2023): Perpajakan dan Keuangan Publik 2
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.887 KB) | DOI: 10.15575/jpkp.v2i1.25113

Abstract

IKPA is an indicator set by the Ministry of Finance to measure the quality of the performance of national ministries/institutions' budget implementation, including compliance with plans, effectiveness of budget execution, efficiency of budget execution, and compliance. In 2022, the Ministry of Finance will change the paradigm of evaluating the performance of budget execution, from previously focusing on improving budget execution governance to support accelerated spending and output results, focusing on improving the quality of spending, so that it can contribute to the formation of economic results by providing the best contribution and social welfare. . This was then formulated in the form of a 2022 IKPA reformulation. This study aims to determine the effect of IKPA on oversight of financial performance management at the Ministry of Religion. The method in this study is a secondary qualitative research method. The research results show that the results of the evaluation in the third quarter of 2022, the aggregate IKPA score has reached a value of 92.88. this reflects that the governance of budget execution is maintained well.
Optimalisasi Target dan Realisasi Pajak Pada E-Filling di Kota Bandung Sri Astuti Wulandani; Tria Amallia; Zafira Nur Yusra
Jurnal Perpajakan dan Keuangan Publik Vol 1, No 1 (2022): Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.269 KB) | DOI: 10.15575/jpkp.v1i1.20361

Abstract

One form of tax administration modernization for the use of information technology in the taxation sector is the use of E-Filling. In general, the E-Filling system is still less attractive to taxpayers. It can be seen that there are still very few E-Filling users in Indonesia. This study aims to determine the target optimization and realization of e-filling taxes in the city of Bandung. Researchers find information using optimization indicators that are guided by three aspects, namely goals, decision alternatives, and limited resources. This research method uses descriptive research using a qualitative approach and the source of data used in this study is primary data which is the result of interviews. The data analysis technique used is in the form of data reduction, data presentation, and drawing conclusions. The results of the research based on optimization indicators, the use of E-Filing by Bandung City Taxpayers has been implemented well.Keywords: Target, Tax, E-Filling
Studi Literatur: Perencanaan Pajak Penghasilan Angsuran Pasal 25 Evriansyah Evriansyah; Herna Herna; Indra Pahala
Jurnal Perpajakan dan Keuangan Publik Vol 2, No 1 (2023): Perpajakan dan Keuangan Publik 2
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.832 KB) | DOI: 10.15575/jpkp.v2i1.24851

Abstract

Effective tax planning is a form of efficiency in corporate income tax burden so as to reduce the amount of installments for article 25 tax payments. The purpose of this study is to find out how effective and efficient tax planning is based on the use of article 25 income tax. This study uses a systematic method to review relevant literature, namely the systematic literature review (SLR) method. The application of this methodology aims to identify, study, evaluate, and interpret related data presented with emerging and interrelated questions. To obtain similar research relevant to the topic, this study uses keywords: tax planning, income tax installments article 25. There are five literature reviews that approach research topics for 2021 and 2022. The results of this study found that each entity has different tax planning according to the type and conditions of the business being run, but has a positive impact, namely efficiency in tax costs so that monthly tax installments become smaller and help companies manage their cash flow.
Identifikasi Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan di Kecamatan Cibiru Kota Bandung Siti Selawati; Ai Siti Farida
Jurnal Perpajakan dan Keuangan Publik Vol 1, No 1 (2022): Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (719.206 KB) | DOI: 10.15575/jpkp.v1i1.20400

Abstract

Land and Building Tax is a regional tax that has the largest contribution to regional development. The decreasing level of compliance in paying taxes and not achieving the realization of Land and Building Tax receipts are the problems found in this study. This study aims to determine the level of taxpayer compliance in paying Land and Building Tax in Cibiru District, Bandung City, the obstacles encountered and the efforts made by the Regional Government. This study uses a descriptive method with a qualitative approach. The results show that in the 2018-2020 range, taxpayer compliance in Cibiru District, Bandung City can be said to be quite obedient based on the realization of Land and Building Tax receipts for the last 3 years even though it always does not reach the target to be achieved. The obstacles found are that there are still taxpayers who do not pay taxes on time, and do not report changes in the subject or object of the tax to the tax officer. The local government's efforts are conducting socialization, putting up banners at road points, applying to attach proof of land and building taxes in full each time they will carry out government administration services to the Kelurahan, as well as an integrated operation program to make it easier for the community to pay Land and Building Tax.

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