cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Rini Rahmawati
Contact Email
perpajakan.d3@ulm.ac.id
Phone
+6285345626746
Journal Mail Official
perpajakan.d3@ulm.ac.id
Editorial Address
Jl. Brigjen H. Hasan Basry Kotak Pos 219 Program Studi Diploma III Fakultas Ekonomi Dan Bisnis Universitas Lambung Mangkurat Banjarmasin, Kalsel
Location
Kota banjarmasin,
Kalimantan selatan
INDONESIA
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 10 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2021)" : 10 Documents clear
MEKANISME PEMUNGUTAN DAN PENAGIHAN PAJAK RESTORAN STUDI KASUS KANTOR BADAN KEUANGAN DAERAH KOTA BANJARMASIN arfianti; Muhammad Riza Firdaus
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 1 (2021)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This final report aims to explain how the mechanism of the restaurant tax collection and collection system at the Banjarmasin City Regional Finance Office. The conclusions of this study are: Restaurant tax collection is carried out every month after payment to restaurants. While the system used in collecting restaurant taxes is a Self Assessment system where the collection system is determined by the taxpayer himself by paying directly to the Banjarmasin City Regional Finance Office or depositing directly to the regional treasury through a bank.
TINJAUAN ATAS PENERIMAAN PAJAK PENGHASILAN PASAL 23 DI KANTOR PELAYANAN PAJAK PRATAMA MUARA TEWEH TAHUN 2017-2019 Darozatun Nur Fadillah; Yohana Yustika Sari; Ayu Oktaviani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 1 (2021)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The preparation of this Final Project is carried out to deepen the understanding of how the Income Tax Article 23 at the Muara Teweh Tax Office is maximized as a source of revenue. The research was conducted at the Muara Teweh KPP using data on revenue targets and realization for 2017-2019. In general, Income Tax Article 23 at the Muara Teweh Tax Office has a Target and Realization Growth Report every year. However, each year has a different target and realization, so it is necessary to elaborate and make comparisons by calculating each year, it will be seen that there will be a decrease and increase in Article 23 Income Tax revenue that occurs at the KPP Pratama Muara Teweh so efforts must be made to increase revenue. income tax
ANALISA..TINGKAT..EFEKTIVITAS..PENERIMAAN..PAJAK..BUMI.. DAN BANGUNAN PERDESAAN DAN PERKOTAAN.. DI..KABUPATEN BARITO SELATAN Deswandy Andrean Wicaksono; Sufi Jikrilah
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 1 (2021)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research..aims to analyze how far the effectiveness of receiving Rural and Urban Land and Building Tax in South Barito Regency. The research shows that the effectiveness of PBB-P2 in the last 5 years is categorized as quite effective and with various efforts made BPKAD of Barito..South..Regency to continue to increase revenue of land and building tax in rural and urban areas.
TATA CARA PEMUNGUTAN PAJAK PENERANGAN JALAN PADA KANTOR BAPPENDA KABUPATEN KOTAWARING TIMUR Dias Tri Utami; Saipudin; Suyatno
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 1 (2021)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This final project aims to discuss the procedures for collecting PPJ at the Bappenda Office of East Kotawaring Regency.The results obtained from this study are that the PPJ collection procedure is carried out based on Government Regulation Number 91 of 2010. The effectiveness of PPJ in Kotawaringin Timur Regency in 2018-2020 is in the effective category, but efforts are still needed to be made so that PPJ continues to increase and can make a good contribution to the region. The Bappenda Office of East Kotawaringin Regency must also move to provide socialization, education, improve and facilitate services to the community in carrying out their tax obligations.
ANALISIS TUNGGAKAN PAJAK KENDARAAN BERMOTOR PADA UNIT PELAYANAN PAJAK DAERAH SAMSAT BANJARMASIN II Ericha Fadilla; Muhammad Nordiansyah
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 1 (2021)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this final report research is to determine the receipt of arrears on Motor Vehicle Taxes at the Regional Tax Service Unit Office of SAMSAT Banjarmasin II.The results of this study indicate that the receipt of arrears on Motor Vehicle Taxes at the Regional Tax Service Unit Office of SAMSAT Banjarmasin II has decreased and increased from year to year. The realization of the Motor Vehicle Tax has not been able to reach the target set by the relevant agencies. Arrears on Motor Vehicle Taxes at the Regional Tax Service Unit Office of SAMSAT Banjarmasin II are caused by several reasons from the Taxpayer, namely being busy, forgetting, economic factors, knowledge and old vehicles. Then the efforts made by the Regional Tax Service Unit Office of the Banjarmasin II SAMSAT to reduce the arrears are by opening a Mobile SAMSAT, opening a Drive Thru, making/sending a Warrant to make payments, doing whitening/reasing Motor Vehicle Tax fines, making banners or banners for pay taxes on time, conduct raids twice a month, and conduct counseling at the Regional Tax Service Unit office of SAMSAT Banjarmasin II when the taxpayer pays taxes.
ANALISIS EFEKTIVITAS PENERIMAAN PAJAK RESTORAN PADA BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH KOTA BANJARBARU TAHUN 2016 – 2019 Lidya Nor Afifah; Ika Chandriyanti
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 1 (2021)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This final project research aims to analyze the effectiveness of restaurant tax revenues at the Banjarbaru City Regional Tax and Retribution Management Agency (BPPRD) 2016 - 2019. Income from restaurant taxes is one of the regional tax sectors that contributes the largest Regional Original Income (PAD) in the City. Banjarbaru, from the results of research and data that has been obtained, it can be seen that in 2016 – 2019 the effectiveness of the restaurant tax is categorized as very effective every year due to its effectiveness level that exceeds 100%. The Banjarbaru City Regional Tax and Levy Management Agency (BPPRD) continues to maintain and increase restaurant tax revenues every year so that it can still be categorized as very effective.
EFEKTIFITAS PENERIMAAN PAJAK KENDARAAN BERMOTOR RODA DUA DAN KONTRIBUSI TERHADAP TOTAL PENERIMAAN PAJAK KENDARAAN BERMOTOR : STUDY KASUS DI UNIT PELAYANAN PENDAPATAN DAERAH (UPPD)/SAMSAT BANJARMASIN 1 DAN BANJARMASIN 2 TAHUN 2016 DAN 2019 Mellyana; Sustinah Limarjani; Akhmad Sayudi
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 1 (2021)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This final project report aims to determine the level of effectiveness of PKB payments at Samsat Banjarmasin 1 and Banjarmasin 2 as well as the total revenue contribution of Two Wheel PKB in UPPD/Samsat Banjarmasin 1 and Banjarmasin 2
ANALISIS PENDAPATAN PAJAK RESTORAN (STUDI KASUS KAFE) TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA BANJARMASIN Muhammad Ilham Mubarak; Chairul Sa’roni
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 1 (2021)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This final project research aims to determine the contribution, effectiveness and potential of restaurant tax revenue, especially from the cafeteria sector and its effect on local taxes and PAD Banjarmasin. The results of this final project are expected to be a consideration for the Banjarmasin City Financial Agency Office in utilizing the potential of taxes as a source of regional income in the future.
PERSEPSI WAJIB PAJAK ATAS PENGENAAN PAJAK PENGHASILAN (WAJIB PAJAK ORANG PRIBADI YANG MEMILIKI USAHA DI KOTA BANJARMASIN) Nadila Fitria Ramadhani; Doni Stiadi; Muzdalifah
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 1 (2021)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Considering that the opinion of the tax user community on the obligation to pay income tax can affect the compliance of the community to fulfill the obligation to pay taxes and public compliance is an important factor in increasing the results of tax revenue, it is necessary to conduct a study on the reasons that influence the opinion of the tax user community on the obligation to pay taxes. income and community compliance in fulfilling the obligation to pay taxes, especially for individual taxpayers.
EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN BALANGAN TAHUN 2017-2019 Riswan Haryadi; Sustinah Limarjani; Rina Fariany
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 1 (2021)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of the research is basically to find out more: (1) How effective local tax revenues are for 2017-2019 local revenue. (2) What is the level of achievement of realization targeted by the Balangan Regency Regional Finance Agency during the receipt of Regional Taxes on 2017-2019 Regional Original Revenue.

Page 1 of 1 | Total Record : 10

 1 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Vol. 3 No. 1 (2022) Vol. 2 No. 2 (2021) Vol. 2 No. 1 (2021) Vol. 1 No. 1 (2020)