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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 10 Documents
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Search results for , issue "Vol. 2 No. 2 (2021)" : 10 Documents clear
ANALISIS EFEKTIVITAS PENERIMAAN BEA BALIK NAMA KENDARAAN BERMOTOR PADA UPPD SAMSAT BANJARMASIN II (Studi Kasus Tahun 2018 – 2020) Cholifah Awaliyah; Saprudin
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 2 (2021)
Publisher : Universitas Lambung Mangkurat

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Abstract

This study aims to determine the effectiveness of the receipt of transfer fees for motorized vehicles and to find out what factors affect the effectiveness of receiving transfer fees for motorized vehicles at UPPD Samsat Banjarmasin II 2018-2020. The type of data used is quantitative data such as target data and realization of transfer fees for motorized vehicles from 2018-20220 and qualitative data such as interviews with UPPD Samsat Banjarmasin II employees. The results showed that the transfer fee for motorized vehicles at UPPD Samsat Banjarmasin II was considered effective.
ANALISIS KEPATUHAN PERPAJAKAN PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) SETELAH PENERAPAN PERATURAN PEMERINTAH NO. 23 TAHUN 2018 Elvira Anggreini; Rasidah; Wahyudin Nor
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 2 (2021)
Publisher : Universitas Lambung Mangkurat

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This study aims to determine the level of compliance of MSME taxpayers on tax obligations, determine the factors that influence the level of tax compliance of MSME taxpayers and determine the efforts made by KPP Pratama Banjarmasin to improve tax compliance. The results showed that the level of MSME tax compliance in KPP Pratama Banjarmasin after the enactment of PP No. 23 of 2013 was still relatively low, many factors influenced the MSME tax compliance level, one of which was an understanding of Self Assessment and efforts to improve tax compliance of MSME actors, one of which was giving a warning letter.
MEKANISME PEMBAYARAN PAJAK PENGHASILAN PASAL 22 PADA PT. RUKMINI MANDIRI Fahrizal Adiyatma; Fahmi Roy Dalimunthe; Dwianto Mukhtar Latif
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 2 (2021)
Publisher : Universitas Lambung Mangkurat

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The purpose of the study is to determine the mechanism for payment of Income Tax Article 22 PT. RUKMINI MANDIRI and to find out the implementation of the collection of Income Tax article 22 with the updated provisions.The data analysis method used is descriptive method, which is one method of data analysis that describes or describes a data that has been collected without being intended to make a generalization conclusion or that can be applied to the general public.The results of the study found that the mechanism for paying Income Tax Article 22 by PT Rukmini Mandiri was in accordance with the applicable law. PT. Rukmini Mandiri pays Article 22 Income Tax when ordering goods to Pertamina. The payment was made by PT. Rukmini Mandiri the day before the ordered goods arrived at the gas station. Payment is made to a bank appointed by the Minister of Finance in the amount of the value of the goods ordered added to the amount of Income Tax Article 22 payable. The rates charged for PT. Rukmini Mandiri as a private gas station is 0.3% (zero point three percent) for BioSolar, Premium, Dexlite, Pertamax, Bulk, and Pertalite. The reporting of Income Tax Article 22 is carried out by Pertamina no later than the 20th after the end of the tax period for all gas stations.
ANALISIS PEMOTONGAN,PELAPORAN, DAN PENYETORAN PAJAK PENGHASILAN PASAL 21 PEGAWAI TETAP TAHUN 2020 (STUDI KASUS BANK BTPN KC BANJARMASIN) Jemmy Perdana; Saipudin
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 2 (2021)
Publisher : Universitas Lambung Mangkurat

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Destination. This study aims to find out how to analyze the withholding, deposit, and reporting of income tax article 21 for permanent employees at the national pension savings bank. The data analysis technique used in this research is descriptive technique, with this the researcher can describe the research object under study using qualitative methods. The results obtained from the study indicate that withholding, depositing, and reporting income tax article 21 at Bank BTPN KC Banjarmasin is in accordance with the provisions of Law NO/36/2008 Income Tax
KONTRIBUSI PAJAK KENDARAAN BERMOTOR PADA UNIT Muhammad Alfian Rosyadi; Pusvita Indria Mei Susilowati
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 2 (2021)
Publisher : Universitas Lambung Mangkurat

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This research..aims to find out..and..analyze the level of contribution of motor vehicle tax revenue (PKB) to the regional revenue service unit (UPPD) Banjarmasin I. The type of data used is quantitative data, such as target and realization data. motor vehicle tax (PKB) from 2019-2020. The results obtained are the contribution of motor vehicle tax (PKB) to the regional revenue service unit (UPPD) Banjarmasin I is classified as effective and has increased.
KONTRIBUSI DAN EFEKTIVITAS PENERIMAAN PAJAK REKLAME TERHADAP PAJAK DAERAH DI KABUPATEN TABALONG PERIODE 2017-2020 Muzain Arifin; Akhmad Sayudi; Ayu Oktaviani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 2 (2021)
Publisher : Universitas Lambung Mangkurat

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Abstract

ABSTRACTThis research..aims to find out..and..analyze the level..contribution and effectiveness of tax revenue advertising to taxes regions in Tabalong Regency in 2017-2020. The type of data used is quantitative data, such as target data and advertisement tax realization from 2017-2020.Theresults..research..that..obtained..is..tax contribution..advertising to taxes regions still very less, meanwhile to effectiveness already classified effective.
ANALISIS PENERIMAAN PAJAK BAHAN BAKAR KENDARAAN BERMOTOR DAN KONTRIBUSINYA TERHADAP BADAN PENDAPATAN DAERAH PROVINSI KALIMANTAN TENGAH Nada Okta Anugrah; Enny Hardi; Sustinah Limarjani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 2 (2021)
Publisher : Universitas Lambung Mangkurat

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Abstract

To find out and analyze PBBKB receipts in Central Kalimantan Province for the 2018 to 2020 fiscal year and the development of contributions by 2018 to 2020 regional budget revenues are the objectives of this study. The results of this study indicate that the percentage in 2018 shows the highest percentage compared to 2018 to 2020 and the smallest contribution percentage is in 2020. The percentage of contributions given is not the same as the nominal PBBKB revenue and regional income in budget recording and final realization. year.
EFEKTIVITAS DAN KONTRIBUSI PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH KOTA BANJARMASIN TAHUN 2018-2020 Olifia Mita Injelina; Sustinah Limarjani; Kadir
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 2 (2021)
Publisher : Universitas Lambung Mangkurat

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Banjarmasin is a city that on average has a motorized vehicle. Therefore, researchers took objects in Banjarmasin to find out how effective the Parking Tax is on the PAD of the city of Banjarmasin. The results of this study indicate that the parking tax collection in Banjarmasin is categorized as very effective, it can be seen from the realization of parking tax receipts from 2018-2020 reaching an average of 104.64% and all contributions obtained from the Parking Tax to the PAD of Banjarmasin City in 2018 -2020 an average of 3.16%.
IMPLEMENTASI SISTEM PEMUNGUTAN PAJAK KENDARAAN BERMOTOR (PKB) MELALUI LAYANAN DRIVE THRU PADA UPPD SAMSAT BANJARMASIN 2 Wina Septiana; H. Kasyful Anwar
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 2 (2021)
Publisher : Universitas Lambung Mangkurat

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This study aims to determine the implementation of the Motor Vehicle Tax Collection System (PKB) through Drive Thru Services. Based on the results of research that has been carried out by researchers at UPPD Samsat Banjarmasin 2, PKB payment services through the Samsat Drive Thru service are an effort to improve services to provide convenience for the community. These conveniences include simpler requirements and procedures that are more practical and faster than paying PKB at the Samsat Office. The Samsat Drive Thru service has an effect on increasing revenue by 131.83% and contributing to PKB revenue by 1.73% in 2019 and increasing significantly by 4.31% in 2020.
MEKANISME PEMOTONGAN, PENYETORAN, DAN PELAPORAN PPh PASAL 23 ATAS JASA PADA KANTOR DINAS PEKERJAAN UMUM DAN PENATAAN RUANG (DPUPR) BANJARMASIN Septina Putri Parsiah; Siti Mutmainah Zulfaridatulyaq
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 2 (2021)
Publisher : Universitas Lambung Mangkurat

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This study aims to determine the mechanism of withholding, filing and reporting PPh 23 DPUPR Banjarmasin. In recent years, the growth of regional original income (PAD) has increased very well. Income Tax Certificate (PPh 23), as described in the law, so that the Banjarmasin DPUPR can fulfill its income tax obligations, such as withholding Article 23 of Income Tax on payments determined by law and tariff procedures, which must be complied with by interested parties. This research was conducted with the aim of knowing the mechanism for withholding, depositing, and reporting income tax article 23.

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