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Novianita Rulandari
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ijat@journal.sinergi.or.id
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Jl. Cikini Raya No.9, RT.16/RW.1, Cikini Kec. Menteng, Kota Jakarta Pusat Daerah Khusus Ibukota Jakarta 10330
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INDONESIA
Sinergi International Journal of Accounting and Taxation
Published by YAYASAN SINERGI KAWULA MUDA
ISSN : -     EISSN : 29881587     DOI : 10.61194/ijat
Core Subject : Economy,
Economics, Econometrics & Finance
Sinergi International Journal of Accounting and Taxation with ISSN Number 2988-1587 (Online) published by Yayasan Sinergi Kawula Muda, published original scholarly papers across the whole spectrum of accounting and taxation. The journal attempts to assist in the understanding of the present and potential ability of accounting to aid in the recording and interpretation of international economic transactions and taxation practices.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
Analysis of the Effectiveness of the Voluntary Disclosure Program on Taxpayer Compliance at the Koja Pratama Tax Service Office in 2022 Adi Sumarta Haysu; Sadaf Khan
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 1 (2023): Mei
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i1.6

Abstract

This research is motivated by taxpayers' lack of awareness in fulfilling their tax obligations and disclosing their assets in annual tax returns, resulting in decreased compliance levels and tax ratio in Indonesia. The government has implemented a Voluntary Disclosure Program to encourage taxpayers to fulfill their obligations and disclose their assets voluntarily, with the expectation of improving compliance. This study aims to analyze the effectiveness of the program's implementation at the Koja Pratama Tax Service Office in 2022, including identifying inhibiting factors and efforts made to implement the program. Qualitative research methods were used, with primary data obtained from informant interviews and secondary data from interviews, observations, and documentation. The results indicate that while concrete targets have been achieved, they have not significantly impacted taxpayer compliance due to suboptimal target setting and realization. Obstacles faced in implementing the program include limited knowledge of potential participants due to an online mechanism and limited field access for employees. Efforts are being made to maximize data on potential taxpayers to increase participation rates.
Analysis of Gross Up and Net Method in Tax Planning Order Study Case in PT. Sumber Citra Megah Tommy Christian; Ahmaf Omar Nafi Hardan
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 1 (2023): Mei
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i1.7

Abstract

A tax management system for the effective is the most important thing to stay in a current situation. There needs to be a tax planning in the work plan without having to violate prevailing tax law. Implementation planning income tax article 21 by the company expected to minimize employees tax cost, that will benefit both sides. This research using any objects PT. Sumber Citra Megah. Implementation planning income tax article 21 by the company is expected to to minimize the tax charges to be indebted issued employees, that automatically be able to maximize profit after tax. The result showed that PT. Sumber Citra Megah do not planning income tax article 21 optimally because the calculation of THR, the salary employees and the competitive salary survey. Based on the research, company must evaluate income tax article 21 planning optimally by did not violate tax provisions apply. In this case, the company should provide income tax allowances using the gross up method, and replace the provision of in-kind with allowances in the form of money that flow directly to employees, because that way these costs can increase the company's fiscal costs and on the side of the employees it is also profitable because their take home pay will increase.
Analysis of the Effectiveness of the Implementation of the Tax Volunteer Program in Improving Compliance With the Annual Tax Return Reporting of Individuals at KPP Pratama Menteng Satu Jakarta in 2020 – 2021 Amelia Nabila; Damith Gangodawilage
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 1 (2023): Mei
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i1.8

Abstract

This study aims to analyze the effectiveness of the role of the tax volunteer program in improving compliance with the annual tax return reporting of individuals at the KPP Pratama Menteng one year 2020-2021 and determine the driving and inhibiting entities in the implementation of the tax volunteer program. The research phenomenon is the low realization of the tax revenue target, the low level of taxpayer compliance, whereas the Directorate General of taxes seeks to provide good services such as tax volunteer program. This thesis uses the theory of Duncan with indicators of achievement of objectives, integration and adaptation of this study using a qualitative research approach with descriptive research type . The Data used are primary data obtained from interviews and secondary data informants. Data collection techniques in the form of interviews , observation, documentation and source trigulation. The results showed that the effectiveness of the implementation of the tax volunteer program in improving the reporting of annual tax returns has been running according to Regulation article 1 point 9 PER-12/PJ/2021 but not yet effective, the main problem that is website unstable in Kpp Pratama Menteng one. and the part that became tax volunteers at Kpp Pratama Menteng one , only from the STIAMI Institut can be seen from the survey results because of good service in assisting the reporting of annual tax returns so that the tax volunteer program can have the opportunity to improve compliance and increase state tax revenue However, there are still inhibiting entities.
Analysis of E-Invoice 3.0 Implementation in Improving Taxpayer Compliance at Kpp Pratama Bandar Lampung Dua Astria Adetasya Putri Suendra; Jem Cloyd M. Tanucan
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 1 (2023): Mei
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i1.9

Abstract

In order to realize a safe, orderly, just and prosperous nation's life, it is necessary for the state to have sources of income, one of which is in the form of Value Added Tax (VAT). However, the emergence of the COVID-19 pandemic has greatly shaken the Indonesian economy. The state must increase its spending to contain the epidemic and maintain the economy. The drag on tax and state revenues has been another challenge. Therefore, on October 1, 2020, the Directorate General of Taxes (DGT) officially launched the e-faktur application version 3.0 with the aim of making it easier for taxpayers to fulfill their tax obligations which is expected to increase taxpayer compliance and increase state revenue. The purpose of this study was to analyze the implementation of e-faktur 3.0, the obstacles to implementing e- faktur 3.0, and the efforts made to overcome these obstacles in order to increase taxpayer compliance at the Primary Tax Office of Bandar Lampung Dua. Data collection methods used in this study were observation, interviews, documentation and literature study. This study used the theory of George C. Edward III which carries the variables of communication, resources, disposition, and bureaucratic structure. The results showed that the implementation of e-faktur 3.0 has fulfilled all the variables needed to improve taxpayer compliance. Meanwhile, the inhibiting factors are the frequent occurrence of errors or maintenance in applications and counseling or campaign regarding the implementation of e-faktur 3.0 which cannot be carried out face-to-face due to the COVID-19 pandemic. The efforts of the Primary Tax Office of Bandar Lampung Dua in overcoming these obstacles are to provide a consultation or help desk and online media for taxpayers.e-faktur 3.0
Analysis of Boarding House Entrepreneurs' Perception of Hotel Tax Implementation in Batuceper District, Tangerang Novianita Rulandari; Dian Novita
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 1 (2023): Mei
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i1.10

Abstract

This study aims to determine the perception of boarding house business owners, positive perceptions for boarding house entrepreneurs towards the implementation of hotel tax in Batuceper sub-district Tangerang, negative perceptions for boarding house entrepreneurs towards the application of hotel tax in Batuceper sub-district Tangerang. This type of research is qualitative research. Data collection techniques use observation, interviews and documentation. Data analysis techniques use triangulation, data reduction, data presentation, and data verification. The results showed that the perception of boarding house owners in Batuceper District regarding socialization carried out by the local government was not evenly distributed so that the information obtained by boarding house business owners was still unclear and resulted in a lack of understanding related to the tax, the fairness of tax rates was considered burdensome for owners and tenants, tax objects were considered unfair and appropriate so that they could cause tax avoidance actions, The self-assessment mechanism has been effective, but cooperation with all parties involved in implementing this tax is needed, and the quality of service has not been met and there are still complaints and criticisms from boarding house business owners. The convenience and ease of paying taxes is a progress that needs to be improved so that taxpayers, especially boarding house owners, can pay taxes anywhere and anytime.
Dilemmatic Challenges of Budgeting for Poverty in Local Government in Indonesia Bonnix Hedy Maulana; Sukma Wijayanti
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 2 (2023): August
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i2.54

Abstract

This study aims to identify risk conditions in budgeting inhibiting Local Government when ensuring pro-poor budgeting each year. Qualitative was used in this study, and Semi-structured interviews were conducted with senior managers and local government staff involved with managing pro-poor budgeting. The main findings, first, is the dilemma in determining budgeting priorities in the region, then at the end of the budgeting process in the budget battle that is raised in the expectations. The emerging political risks evolve from maximizing interests by realizing political promises as a form of moral accountability
Evaluation of the Implementation of Advertising Tax Collection Policy in North Bekasi District, Bekasi City for 2020-2022 Dani Milleano; Sekar Amalia Dewi; Aninda Rahmawati; Dwikora Harjo
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 2 (2023): August
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i2.55

Abstract

Bekasi city, as an autonomous region in West Java Province, holds promising potential for local revenue. Various forms of business and large industries have successfully attracted domestic and international invesments, contributing to the global trade. Due to the abudance of goods and services produced, media and advertising play a crucial role in introducing and educating consumers about these products. Advertisement tax servers as one of the key sources of local revenue. Advertisement act as a medium to disseminate information to the general public and are placed alongside roads, conveying messages and information. This research aims to evaluate the implementation of the advertisement tax collection policy in North Bekasi Sub-district, Bekasi City, from 2020 to 2022. The analytical technique employed in this study is descriptive analysis with a qualitative approach. The research findings reveal that the realization of advertisement tax in 2022 did not meet the set target, with an average result of 95.11%, categorizing the effectiveness for 2022 as moderately effective. The main hindrance lies in the lack of taxpayer awareness, and the online registration service on the website occasionally consumers time for the issuance of SKPD and advertisement permits. Efforts have been made to address this issue, including conducting socialization and monitoring activities for taxpayers.
Analysis of the Implementation of Collection of Income Tax Against Tax Arrears at the Jakarta Pratama Tax Service Office, Gambir Tiga Dwikora Harjo; Azrie Ahmad Hernandeva; Laila Gita Safitri; Rayhan Anandra Kurnia; Salsabila Stevvika
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 2 (2023): August
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i2.56

Abstract

Taxes are the biggest source of state revenue. The Jakarta Pratama Tax Office Gambir Tiga has the highest target slogan in second place at 98.53% in 2019 but drops significantly to the lowest in second from bottom at 81.12% in 2020. The purpose of this study is to find out more regarding the tax collection process and how it impacts on tax revenues. This study uses library research research methods by processing data through a qualitative descriptive analysis approach. Based on the data analysis conducted, it was concluded that the most effective and efficient billing process during the Covid-19 pandemic was the process of blocking taxpayer accounts. Factors that cause tax arrears against the biggest tax arrears at the Jakarta Primary Tax Service Gambir Tiga are taxpayer ignorance, lack of oversight, and negligence of taxpayers.
Analysis of the Implementation of Hotel Tax Collection on Tour Boats in West Manggarai Regency, East Nusa Tenggara Province Year 2019-2022 Teguh Santoso; Natalia Nahut; Aninda Rahmawati; Dani Milleano
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 2 (2023): August
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i2.57

Abstract

Tourist who travel to tourist destinations using tourist vessels and utilize accommodation services on board generate transactions that generate revenue. However, the collection of hotel tax on tourist vessels in West Manggarai Regency has not met the target set by the local government. This phenomenon indicates a low level of taxpayer compliance. Therefore, it is essential to implement the Regent Regulation of West Manggarai Regency No. 58 of 2017 regarding the Procedures for Hotel Tax Collection on Tourist Vessels. The objective of this research is to analyze the implementation of the Regent Regulation on the Procedures for Hotel Tax Collection on Tourist Vessels and identify the obstacles faced and efforts made by the Regional Financial Management Agency to overcome these challenges. The research methodology employed in this study is qualitative with a descriptive type. The findings reveal that the implementation process of the Regent Regulation on the Procedures for Hotel Tax Collection on Tourist Vessels has not been executed effectively and doues not comply with the applicable rules due to a lack of education and information dissemination, inadequate human resources capabilities, low implementor supervision, insufficient personnel, and suboptimal inter-organizational communication. Therefore, there is a need to enhance activities related to socialization, education, supervision, and human resources training.
The Effect of Debt To Asset Ratio, Debt To Equity Ratio To Nett Profit Margin (Case Study of PT Waskita Karya (Persero) Tbk In 2018-2022) Muhammad Distian Andi Hermawan
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 2 (2023): August
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i2.59

Abstract

The purpose of this study is to see and determine the effect between debt asset ratio and debt equity ratio on net profit margin both partially and simultaneously. This research is a quantitative research with secondary data obtained from the Indonesia Stock Exchange, in the period 2018-2022. Sample selection, the method used is purposive sampling, Data collection techniques used in this study are secondary data, data analysis techniques using the SPSS Version 24 statistical program. The test results are partially obtained, namely: The variable Debt to Asset Ratio (X1) does not have a partially significant effect on Net profit Margin (Y) because the significance level value is greater than 0.005. The variable Debt to Equity Ratio (X2) has a significant effect partially because the significant value is smaller than 0.005, the test results simultaneously obtained the result of the significance value of 0.034 which is smaller than 0.005, it can be concluded that both variables Debt to Asset Ratio (X1) and Variable Debt to Equity Ratio (X2) have a positive and significant influence on the dependent variable, namely Nett profit Margin (Y)

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