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JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Published by Universitas Lambung Mangkurat
ISSN : 29630029     EISSN : 29630029     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education Other
JRUP: Jurnal Referensi dan Review Pajak adalah Jurnal Tugas Akhir Mahasiswa yang diterbitkan oleh Program Studi Diploma Tiga Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat . Jurnal Referensi dan Review Pajak diterbitkan oleh Program Studi Program Studi Diploma Tiga Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat yang terbit dua kali dalam setahun pada bulan April dan Oktober. Jurnal Referensi dan Review Pajak memuat artikel-artikel dari kajian/penelitian dan kajian di bidang Akuntansi Perpajakan yang ditulis oleh para penulis dan peneliti dari seluruh Indonesia.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 40 Documents
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EFEKTIVITAS PENERIMAAN DAN KONTRIBUSI PBB-P2 TERHADAP PENDAPATAN ASLI DAERAH KOTA BANJARMASIN SEBELUM DAN SESUDAH PEMBEBASAN SANKSI ADMINISTRASI PBB-P2 DENGAN PENERAPAN PERATURAN WALI KOTA BANJARMASIN NOMOR 31 TAHUN 2021 Firda Hasna Kamila; Sustinah Limarjani; H. Alfian
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 1 (2022)
Publisher : Universitas Lambung Mangkurat

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Abstract

The purpose of this study is to be able to determine the effectiveness of the receipt and contribution of PBB-P2 to the Banjarmasin City Pad before and after the exemption of UN-P2 administrative sanctions with the application of Banjarmasin Mayor Regulation Number 31 of 2021. Based on the research that has been carried out, it can be seen that the effectiveness of UN-P2 admission before the release of UN-P2 administrative sanctions with the application of Banjarmasin Mayor Regulation Number 31 of 2021 is 119.16% with very effective criteria, while after the release of UN-P2 administrative sanctions with the application of Banjarmasin Mayor Regulation Number 31 of 2021 is lower, namely 111.29% with very effective criteria. Meanwhile, the contribution of PBB-P2 to the Banjarmasin City Pad before the release of UN-P2 administrative sanctions with the application of Banjarmasin Mayor Regulation Number 31 of 2021 was 6.81%, while after the release of UN-P2 administrative sanctions with the application of Banjarmasin Mayor Regulation Number 31 of 2021, it was higher at 8.22%. The exemption of UN-P2 administrative sanctions with the application of Banjarmasin Mayor Regulation Number 31 of 2021 is considered unsuccessful in increasing the effectiveness of UN-P2 revenue, but has succeeded in increasing the contribution of PBB-P2 to banjarmasin city pad
SISTEM DAN PROSEDUR PEMBERIAN FASILITAS PPN TIDAK DIPUNGUT ATAS JASA KEPELABUHANAN PADA PT. PELABUHAN INDONESIA (PERSERO) CABANG BANJARMASIN Puan Ramadhana Piutani; Norlena; Ayu Oktaviani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 1 (2022)
Publisher : Universitas Lambung Mangkurat

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Abstract

The purpose of this study was to determine the system and procedure for providing VAT facilities not collected for port services at PT. Pelabuhan Indonesia (Persero) Banjarmasin Branch. The results showed that the system and procedures for the provision of VAT facilities were not collected by PT. Pelabuhan Indonesia (Persero) Banjarmasin Branch has been running properly and according to Government Regulation Number 50 of 2019 but there are several factors that cause shipping companies / service users to not be able to take advantage of the VAT facility not being collected even though they are categorized as taxpayers who have the right to use the facility.
PENGARUH PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH PADA MASA PANDEMI COVID-19 KOTA BANJARMASIN Afriliani Kartika Sari; Nasrudin; Asrid Juniar
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 1 (2022)
Publisher : Universitas Lambung Mangkurat

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Abstract

The largest income in Indonesia is income derived from Tax Collection, one of which is the Entertainment Tax. With the tax, it is hoped that it can finance the development and welfare of the Indonesian people. However, in early 2020, precisely in March, Indonesia experienced a global crisis, namely the outbreak of Covid-19 which resulted in many developments being temporarily halted and the welfare of the people could not be handled properly. This research was conducted based on an outbreak that hit the world, namely the Covid-19 Pandemic, which aims to find out whether the Covid-19 Pandemic has a positive or negative impact on Taxes, especially in Indonesia, especially in the City of Banjarmasin.
MEKANISME PENDAFTARAN BARU PAJAK BUMI DAN BANGUNAN PADA BADAN PENGELOLAAN KEUANGAN PENDAPATAN DAN ASET DAERAH KOTA BANJARMASIN Najwah Fabian; Hamdani; Muzdalifah
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 1 (2022)
Publisher : Universitas Lambung Mangkurat

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Abstract

Land and building tax is a derah income that plays a fairly important role in a development. For the new UN-P2 registration process, the BPKPAD office provides a registration form or blank provided at the BPKPAD office. The form is in the form of a new Tax Object Registration Submission sheet, SPOP and or LSPOP PBB-P2 where the sheet must be filled in correctly, clearly, completely and on time. For the Imposition and Determination system of UN-P2 objects used at the BPKPAD office, namely using the Official Assessment System collection system
PENERAPAN PERPAJAKAN PADA DANA DESA DI DESA ANJIR SERAPAT TENGAH KABUPATEN KAPUAS KALIMANTAN TENGAH TAHUN 2021 Khairani Safitri; Saprudin
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 1 (2022)
Publisher : Universitas Lambung Mangkurat

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Abstract

This study aims to determine the tax application system on the use of Village Funds, the amount of village funds received in 2021, taxes imposed on village funds, as well as procedures for collecting and calculating taxes on village funds. This research begins by finding out the total village funds received, then finding out the taxes applied, and finally calculating the taxes imposed on village funds in 2021. The results of the study found that the 2021 village fund was Rp. 1,421,453,000, Tax paid Rp. 22,320,877, the types of taxes imposed are PPH Article 22, PPH Article 23, VAT, and Excavation Tax C.
EFEKTIVITAS PENERIMAAN PAJAK KENDARAAN BERMOTOR PADA SAAT PANDEMI DI KANTOR SAMSAT II KOTA BANJARMASIN Maulina Assiffa Pravita; Rusma Nailiah
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 1 (2022)
Publisher : Universitas Lambung Mangkurat

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Abstract

This study aims to determine and analyze the effectiveness and constraints of accepting PKB during a pandemic at the Banjarmasin Samsat II Office. This study explains that the effectiveness in 2019 is at the percentage of 99.23% which is included in the effective category, in 2020 the percentage is 103.08% in the very effective category, and in 2021 the percentage is 90.88% in the effective category. In addition, the obstacles that occur are due to tax arrears or receivables and there are still many taxpayers who do not carry the requirements / do not understand the procedure for paying pkb using E-SAMSAT.
KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BARITO TIMUR Nika Nurpersi; Lili Safrida; Kadir
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 1 (2022)
Publisher : Universitas Lambung Mangkurat

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Abstract

Restaurant tax is one of the sources of revenue that contributes to the increase in PAD. The purpose of this study is to determine the contribution of restaurant taxes to local revenue, especially in East Barito Regency. The data source is secondary data through the Regional Revenue Agency of East Barito Regency. Data collection techniques with documentation and analysis techniques, namely the analysis using quantitative analysis tools. From the results of the research, the realization of restaurant taxes in East Barito Regency in 2019-2021 is classified as fluctuating. With respect to local taxes, restaurant tax contributions fluctuated from 2019-2021 while local revenue from 2019-2021 continued to decline due to the high realization of local revenue.
REALISASI PEMBAYARAN PAJAK RESTORAN DIMASA PANDEMI COVID-19 DI KOTA BANJARMASIN Nisfi Yulida; Rusma Nailiah
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 1 (2022)
Publisher : Universitas Lambung Mangkurat

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Abstract

This study aims to find out how the realization of restaurant tax payments during the covid-19 pandemic in the city of Banjarmasin. The results of this study indicate that restaurant tax revenues at the Regional Revenue and Asset Financial Management Agency decreased in 2020, because it was the peak of the covid-19 pandemic which had an impact on the number of restaurant visitors decreasing due to the decline in the community's economy. It can be seen that the pandemic has affected the realization of restaurant tax payments in the city of Banjarmasin.
ANALISIS EFEKTIVITAS PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BANJARMASIN TAHUN 2019-2021 Nur Auliah Rahmini; Muhammad Nordiansyah
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 1 (2022)
Publisher : Universitas Lambung Mangkurat

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Abstract

The purpose of this study is to analyze the effectiveness and find out how big the percentage achieved by KPP Pratama Banjarmasin in tax revenue. The results of the research conducted in 2019-2021 before and after the reorganization occurred at the KPP Pratama Banjarmasin, there was an average value of the effectiveness ratio for Non-Oil and Gas PPh including very effective criteria, PPN and PPnBM including less effective criteria, PBB including very effective criteria, and Taxes Others include ineffective criteria
SOSIALISASI UU NO 7 TAHUN 2021 TENTANG HARMONISASI PERATURAN PERPAJAKAN PADA UMKM DI WILAYAH SAMBIROTO SEMARANG Apip; Dul Muid; Clara Yully Diana Ekaristi; Hamdani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 1 (2022)
Publisher : Universitas Lambung Mangkurat

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Abstract

Sambiroto Village, Tembalang District, Semarang is an area that is being targeted by entrepreneurs and the MSME community. What is of concern is that entrepreneurs and MSMEs in the Sambiroto Region do not fully understand Law number 7 of 2021 concerning the Harmonization of Tax Regulations. Therefore, service activities were held by conducting socialization to provide an understanding of taxation on taxpayer compliance. The activity takes place from February-June 2022. The target of this activity is MSMEs in the Sambiroto Region. The method of implementing Community Service includes socialization and discussion regarding the provisions of the tax on Non-Taxable Income or Taxable Income for MSMEs. The results of the activity are that the MSME community gets information, knowledge of how the government takes sides with Micro, Small and Medium Enterprises through fiscal policy.

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