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Jl. Brigjen H. Hasan Basry Kotak Pos 219 Program Studi Diploma III Fakultas Ekonomi Dan Bisnis Universitas Lambung Mangkurat Banjarmasin, Kalsel
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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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PEMUNGUTAN PAJAK SARANG BURUNG WALET DI KABUPATEN TABALONG Nurmila Sari; Rusniati
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 1 No. 1 (2020)
Publisher : Universitas Lambung Mangkurat

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Abstract

This study aims to determine every process in the collection of bird's nest tax and to find out how the development of swallow's nest tax income in Tabalong Regency. This research will start from finding out the development of bird nest tax revenue and income in 2018-2019. In the collection of waIet's nest tax funds there are registration, data collection, determination, and billing. In 2018 the income from waIet's nest tax was 38.15%, but in 2019 it decreased by 22.39%.
KOTRIBUSI PAJAK PENRANGAN JALAN TERHADAP PAJAK DAERAH KABUPATEN TABALONG TAHUN 2015 S.D 2018 Elmi Yusuf; Ayu Oktaviani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 1 No. 1 (2020)
Publisher : Universitas Lambung Mangkurat

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Abstract

Local taxes are taxes that are run by local governments with the aim of developing in their respective regions. This final project is to find out the contribution of street lighting taxation to local taxes
TATA CARA PEMUNGUTAN PAJAK PENGHASILAN (PPH) PASAL 22 DAN PAJAK PERTAMBAHAN NILAI (PPN) ATAS BELANJA BARANG PADA KANTOR PELAYANAN PERBENDAHARAAN NEGARA BANJARMASIN Jody Aptriady; Naimatul Aufa
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 1 No. 1 (2020)
Publisher : Universitas Lambung Mangkurat

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Abstract

The research in this final project aims at the procedures for collecting PPh 22 and VAT on goods + expenditures carried out by government agencies and then reviewing from books, references and data obtained to make suggestions and conclusions based on - the results of the analysis to -more -increase--return- compliance in collecting pph 22-and-vat. The conclusion of this study is: the collection of PPh 22-and-VAT is carried out by the government treasurer properly according to the applicable laws and regulations by using a holding system.
EFEKTIVITAS APLIKASI e-PBB P2 (ELEKTRONIK PAJAK BUMI DAN BANGUNAN PERKOTAAN PERDESAAN) DALAM PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN TANAH BUMBU Muhammad Rusli; Dwianto Muhammad Latif
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 1 No. 1 (2020)
Publisher : Universitas Lambung Mangkurat

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Abstract

The Rural Urban Land and Building Tax Electronic Application or e-PBB P2 is an application to simplify the tax payment process for Rural Urban Land and Building Taxpayers. This was implemented by the Tanah Bumbu Regency government in 2019. This study was to find out how effective the UN-P2 application was to increase Tanah Bumbu Regency's PAD. After the implementation of the P2 e-PBB application, the effectiveness of P2 PBB revenue has increased from the previous year. But for its effectiveness it is still declared less effective. However, the presence of P2 PBB revenue also makes the effectiveness of Tanah Bumbu Regency's Original Revenues increase.
IMPLEMENTASI PEMOTONGAN DAN PENYETORAN PAJAK PENGHASILAN FINAL DARI HASIL PENJUALAN LELANG TANAH DAN/ATAU BANGUNAN (STUDI PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG (KPKNL) BANJARMASIN Tri Walinda; Maya Sari Dewi
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 1 No. 1 (2020)
Publisher : Universitas Lambung Mangkurat

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Abstract

Final Income Tax is a tax imposed at certain rates and tax bases on income received or earned during the current year. KPKNL Banjarmasin is one of the DJKN work units whose main task is to conduct auctions. The purpose of this study is to implement the withholding and deposit of Final Income Tax from the sale of land and/or building auctions at the Banjarmasin KPKNL. Based on the results of research conducted at the Banjarmasin KPKNL, the withholding and deposit of the final PPh carried out was in accordance with applicable regulations.
PERHITUNGAN DAN TATA CARA PEMOTONGAN PPH PASAL 21 ATAS ANGGOTA POLRI PADA POLRES BARITO UTARA KALIMANTAN TENGAH Winda Dewi Nurhanisa; Sustinah Limarjani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 1 No. 1 (2020)
Publisher : Universitas Lambung Mangkurat

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Abstract

The purpose of this study was to determine the calculation of PPh Article 21 and to know the procedures for withholding Income Tax Article 21 on the income of Polri members at the North Barito Police Station, Central Kalimantan. The results of this study indicate that: First, make a comparison between the calculation of PPh Article 21 of the North Barito Police, namely using the GPP application which is automatically calculated with manual calculations taught during lectures. The calculation of the North Barito Police is in accordance with the applicable laws and regulations. Second, the procedure for deductions at the North Barito Police, namely the Paying Officer makes monthly deductions by inputting the income of Polri members in the GPP application which will be deducted automatically. Then, the Paying Officer uses the SAS application to issue the relevant monthly salary SPM as BUN, then it is printed and sent to the KPPN. The payroll process is carried out until the SPPD is issued by the KPPN and will be forwarded to the BRI Bank account of each member.
EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK RESTORAN TERHADAP PAJAK DAERAH KOTA BANJARMASIN TAHUN 2016-2019 Tri Rayyan Noor Rahmat; Norlena
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 1 No. 1 (2020)
Publisher : Universitas Lambung Mangkurat

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Abstract

The purpose of the research is basically to find out more: (1) How Effective and Contribution of Restaurant Tax Revenue is to Regional Taxes for 2016-2019. (2) What is the level of realization targeted by the Banjarmasin City Regional Finance Agency during the receipt of Restaurant Tax for 2016-2019 Regional Taxes. (3) Obstacles faced by the Banjarmasin City Regional Finance Agency
IMPLEMENTASI SISTEM PELAYANAN PAJAK MODERN DI KANTOR PELAYANAN PAJAK PRATAMA BANJARBARU Fauzan Fakhrurrohman; Fatimah
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 1 No. 1 (2020)
Publisher : Universitas Lambung Mangkurat

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Abstract

This study aims as a reference and evaluation of how the development of a modern tax service system that occurs in the Banjarbaru area, especially in the KPP Pratama Banjarbaru. The analytical technique used in this research is qualitative analysis, namely by describing the data that is already available. This study provides information about modern tax services that occur at the KPP Pratama Banjarbaru. This study will explain what are the positive and negative influences in the implementation of modern tax services for the community.
ANALISIS EFEKTIFITAS PENERIMAAN PAJAK ROKOK DI PROVINSI KALIMANTAN SELATAN Dori Okta; Akhmad Sayudi
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 1 No. 1 (2020)
Publisher : Universitas Lambung Mangkurat

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Abstract

The purpose of this study was to determine the target and realization of Cigarette Tax in 2016-2020 in South Kalimantan Province and to determine the analysis of the effectiveness of Cigarette Tax receipts in South Kalimantan Province. Cigarette tax is stipulated in Law Number 28 of 2009 concerning Regional Taxes and Regional Levies. The results of research at the Regional Finance Agency of South Kalimantan Province regarding the effectiveness of Cigarette Tax receipts in 2016 amounted to 100.44%, in 2017 amounted to 97.32%, in 2018 amounted to 87.84%, in 2019 amounted to 72.81%, in 2020 amounted to 81.70%. In 2016-2020, the average level of effectiveness is quite effective, although the realization in 2017-2020 has not yet reached the predetermined target.
IMPLEMENTASI PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) SEBAGAI PENDAPATAN ASLI DAERAH DI DESA SUNGAI DANAU Muhammad Al Donie; Syaiful Hifni
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 1 No. 1 (2020)
Publisher : Universitas Lambung Mangkurat

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Abstract

This research was conducted with the aim of knowing about the implementation of the collection of Rural and Urban Land and Building Tax (PBB-P2) which was applied in Sungai Danau Village, in recent years there has been a considerable decline in Regional Original Income (PAD) from PBB-P2 receipts. This is because the collection procedures are still not good from the local government, the lack of socialization/directions given to collectors in each village and to taxpayers so that it has an impact on regional income itself and as if taxpayers are given the freedom to pay or not their obligations. because there is no firm action for taxes owed up to 5 years and above.

Page 4 of 4 | Total Record : 40

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