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INDONESIA
Jurnal Mahasiswa Perpajakan
Published by Universitas Brawijaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Arjuna Subject : -
Articles 280 Documents
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PENGARUH PEMANFAATAN APLIKASI E-SPT MASA PPN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK (Studi pada Kantor Pelayanan Pajak (KPP) Pratama Surabaya Genteng) Kharisma, Nani
Jurnal Mahasiswa Perpajakan Vol 1, No 1 (2014): Mei
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

The purpose of this research is to know and analyze simultaneously the influence and effect of partially between the perspective of Taxpayer (X1), The readiness of technology(X2), public services (X3), and socialization model (X4) toward tax compliance and to know the dominant variable between the free against taxpayer compliance rate to variables is not as free. This research was conducted by explanatory research with quantitative approach. The amount of Taxpayer population is 3.565 that based on Taxpayer who have reported monthly Tax Return by using e-VAT return period since January until June 2013 at Tax Office Surabaya Genteng which was taken by Accidental Sampling technique with amount questionnaire 97 taxpayers who reported the e-VAT return period. The Data Analysis that was used in this research is descriptive analysis, and multiple linear regressions to the hypothesis test using f test and t tes. The result of this research are those kind of variable that consist of the perspective of Taxpayer (X1), The readiness of technology(X2), public services (X3),and socialization model (X4) are influenced significantly toward Taxpayer compliance (Y) both simultaneously and partially. The variable of Taxpayer perspective is dominant variable that affect to the Taxpayer Compliance. Keyword : Montly E-SPT of VAT, the perspective of Taxpayer ,The readiness of technology, public services and socialization model, Taxpayer Compliance
ANALISIS EFEKTIVITAS PENERIMAAN PAJAK REKLAME DALAM UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH (Studi pada Dinas Pendapatan Daerah Kabupaten Kediri) Sripradita, Nio Anggun
Jurnal Mahasiswa Perpajakan Vol 1, No 1 (2014): Mei
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Pendapatan Asli Daerah (PAD) merupakan pendapatan yang berasal dari potensi daerah yang menjadi hak pemerintah daerah diperoleh dari pemungutan berdasarkan peraturan daerah sesuai peraturan perundang-undangan. Salah satu jenis pajak daerah yang memiliki potensi dalam meningkatkan penerimaan PAD salah satunya yaitu pajak reklame. Tujuan dari penelitian ini adalah untuk mengetahui laju pertumbuhan dan efektivitas pajak reklame & PAD serta kontribusi pajak reklame terhadap pajak daerah & kontribusi pajak reklame terhadap pendapatan asli daerah. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif sedangkan data yang digunakan berupa data kuantitatif yaitu berasal dari Laporan Target dan Realisasi Penerimaan Pendapatan Daerah tahun Anggaran 2008-2012 pada Dinas Pendapatan Daerah. Hasil dari penelitian ini yaitu pajak reklame di Kabupaten Kediri memiliki potensi yang cukup besar dibandingkan jenis pajak daerah lainnya. Rata-rata efektivitas penerimaan pajak reklame sebesar  111,02% dan rata-rata efektivitas PAD periode 2008-2012 sebesar 125,07%.  Rata-rata kontribusi pajak reklame terhadap pajak daerah pada periode 2008-2012 yaitu sebesar 3,12% dan kontribusi pajak reklame terhadap PAD periode tahun 2008-2012 sebesar 1,65%. Upaya yang dapat dilakukan Dinas Pendapatan Daerah yaitu  melakukan pendataan dan penjaringan pada reklame liar, sosialisasi langsung pada wajib pajak pengguna reklame, serta koordinasi dengan Kantor Pelayanan dan Perijinan Terpadu dan Satuan Polisi Pamong Praja. Kata Kunci : Pendapatan Asli Daerah, Pajak Daerah, Pajak Reklame, Laju Pertumbuhan, Efektivitas, Kontribusi
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK ORANG PRIBADI DALAM MEMENUHI KEWAJIBAN MEMBAYAR PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Singosari) Ramadiansyah, Dimas
Jurnal Mahasiswa Perpajakan Vol 1, No 1 (2014): Mei
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

This study aims to analyze the factors that affect individual taxpayers in meeting their tax obligation. The independent variable in this study is the realization pay tax, service tax authorities, knowledge and understanding of tax laws, the perception of the effectiveness of the tax system. While the dependent variable in this study is the willingness to pay taxes. This study used a nonprobability sampling technique using this type of sampling Incidental sampling. Primary data collection method with questionnaires and secondary data with documents in the collection. Respondents were sampled from the 50 respondents who constitute individual taxpayers and registered with the Tax Office Primary Singosari taxpayer classified as effective. Analysis of the research data using multiple linear regression analysis. Based on the analysis of this study showed that awareness of paying taxes to the value β1 = 0.180, the value of the service tax authorities β2 = 0.205, knowledge and understanding of tax laws with β3 = 0.296 and the value perception of the effectiveness of the tax system with the value of β4 = 0.261, respectively variables affect the willingness to pay taxes to the value of a = 1.542. Keywords: Willingness to pay taxes , pay taxes awareness , service tax authorities , knowledge and understanding of tax laws and the perception of the effectiveness of the tax system.
PENGARUH LAYANAN DROP BOX DAN E-FILING TERHADAP TINGKAT KEPATUHAN PENYAMPAIAN SURAT PEMBERITAHUAN (SPT) TAHUNAN PAJAK PENGHASILAN Nugroho, Dimas Andri Dwi
Jurnal Mahasiswa Perpajakan Vol 1, No 1 (2014): Mei
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Tax is a potential revenue that became the main priority and still very potentially improved its contribution. In order to increase the revenue from the tax sector, much needed awareness as well as enthusiastic taxpayers as tax payers. The purpose of this study is: to know and to test the drop box service and e-filing simultaneously and partial delivery compliance levels affect the annual income tax (PPh), tax return (SPT) and to know the variables that influence the level of compliance against the dominant. The type of research used in this research is explanatory research. Sample of respondents that taxpayer listed on the Tax Service Report (KPP) Pratama Pare who are already utilizing the facilities services drop box and e-filing. The method used is the sample of accidental sampling. Analysis of the method used is descriptive Analysis and Multiple Linear Analysis. From the results of the study could note that the variable drop box and e-filing in effect simultaneously against compliance filing Annual income tax. From the results of the analysis of partially known that e-filing variable has contributed to the Annual income tax filing compliance SPT. Variable e-filing is the dominant variables affect the compliance of delivery SPT Annual PPh. Advice from research results should continue to improve outreach the Directorate General of Taxation (DJP) regarding taxation applicable and continue to provide routine socialization. Keywords: Drop box, E-filing, and the Compliance submission of Annual SPT PPh
PERSEPSI WAJIB PAJAK MENGENAI KORUPSI PAJAK DAN PENGARUHNYA TERHADAP KEPATUHAN WAJIB PAJAK (Studi pada WPOP yang Menjalankan Usaha di KPP Pratama Malang Utara) Suciaty, Suciaty
Jurnal Mahasiswa Perpajakan Vol 1, No 1 (2014): Mei
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Tax has an important role in Indonesia, considering the government's national development requires a relatively large funds. The taxation system in Indonesia are demanding Taxpayers active in fulfilling the obligation of taxation, thus requiring a high compliance. The purpose of this research is to know the influence of simultaneous and partial Taxpayer perceptions about tax corruption on mass media and law enforcement of tax corruption against Taxpayers compliance, and to know the variables that influence dominant. The kind of this research using a explanatory research. Sample research used is Private Taxpayers who are running Businesess and registered in KPP Pratama Malang Utara. Sampling techniques using accidental sampling. Method of analysis used is descriptive analysis and multiple linear analysis. Based on the research that has been done, the simultaneous perception of taxpayers with a variable tax corruption on mass media and law enforcement of tax corruption had a significant influence to Taxpayer compliance. Tax corruption on mass media had a significant influence on partial variables of Taxpayer compliance, while variable law enforcement of tax corruption had no significant influence on partial to Taxpayers compliance. Tax corruption on mass media is the dominant variable influence on Taxpayer compliance. Keywords: Taxpayers perception, Tax corruption, Taxpayer compliance
PENGARUH KENAIKAN PENGHASILAN TIDAK KENA PAJAK (PTKP) TERHADAP PENINGKATAN DAYA BELI MASYARAKAT DI DAERAH KABUPATEN KEDIRI (Studi Kasus Di Desa Sambireksik Kecamatan Gampengrejo) Jonathan, Gorby
Jurnal Mahasiswa Perpajakan Vol 1, No 1 (2014): Mei
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Developing countries such as Indonesia's state government development is necessary in order to make this country better and grow into a developed country. Income tax article 21, the biggest contributor of government revenue. Itself taxable income is income that is not taxed. Policy PTKP rise in 2013 was taken by the government for fiscal stimulus in anticipation of a global economic slowdown. The purpose of this study is the effect of the increase in taxable income to purchasing power in the region, especially the village of Kediri District Gampengrejo Sambiresik. Researchers wanted to examine the truth by raising the taxable income will increase purchasing power also appropriate government said. This type of research used in this study is a quantitative approach. Data collection techniques used questionnaire study. This study used a Likert scale scores of the questionnaire. Analysis of the data used is descriptive analysis. The results of this research is that if the independent variable (PTKP) worth (0) then the dependent variable (Purchasing Power) worth 3,938. Leverage the value of coefficient for the variable X is equal to -180. In the regression tests are sig 0.140, then H0 is accepted. Advice from research that more closely if the government wants to increase the amount of taxable income to increase purchasing power. The government can increase people's purchasing power by raising the taxable income but also control the prices of basic necessities. Keywords : income taxes , non-taxable income and purchasing power.
PENGARUH SANKSI ADMINISTRASI SOSIALISASI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI (Studi di Kantor Pelayanan Pajak Pratama Singosari, Kabupaten Malang) Putra, Risky Riyanda Rama
Jurnal Mahasiswa Perpajakan Vol 1, No 1 (2014): Mei
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

The amount of Taxpayer is increasing year by year, unfortunately, it’s not balanced with the Tax Compliance in order to fulfil Taxpayer’s obligation. The purpose of this research to analyze the influence of Administrative Sanction, Taxation Socialization and Taxpayer Awareness toward Tax Compliance for Reporting Individual Tax Return. Based on the results regression analyze, the tax payer compliance as dependent variable and Administrative Sanctions, Socialization Taxation and Taxpayer Awareness as independent variables, obtained F-value in the amount of 35,199 and its significant level is 0,00 (less than 0,05). So it means that independent variable has a significant influence upon dependent variable. The magnitude of the partial test results are known t count variable X1 to variable Y is 2,708 this means that t count > t table      (2,708>1,984 ). The magnitude of the t count variable X2 to variable Y is 2,993 this means that t count > t table ( 2,993>1,984 ). Then the magnitude of the t count variable X3 to variable Y is 2,272 this means that   t count > t table ( 2,272>1,984 ). On the result of calculation, Adjusted R Square is 0,509. It means tax payer compliance be influenced only 50,9% by dependent variable. Keywords : Administrative Sanction, Taxation Socialization, Taxpayer Awareness, Tax Compliance
PENGARUH PENERAPAN REGISTRASI ULANG PENGUSAHA KENA PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Terhadap Pengusaha Kena Pajak pada Kantor Pelayanan Pajak Pratama Singosari) Nugraha, Fafan Yuda
Jurnal Mahasiswa Perpajakan Vol 1, No 1 (2014): Mei
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

This research was backed by the efforts of modernisation of the taxation of carried out by the Directorate General of Taxation ( DJP ) , where in 2012 the DJP sector reform VAT administration to curb the Taxable Person ( PKP ) which has been confirmed through the implementation of PKP Re- Registration program. This study aimed to clarify the effect of variable Service Improvement ( X1 ) , Control Administration ( X2 ) , and Control ( X3 ) simultaneously and partially on Taxpayer Compliance ( Y ) . The method used in this research is explanatory research method , using a questionnaire as a data collection tool that is distributed to 68 registered in STO PFM Singosari . Analysis of the data in this study using descriptive analysis and multiple linear regression analysis aided by SPSS software version 16 .The results of multiple linear regression analysis showed that the variable Service Improvement ( X1 ) , Control Administration ( X2 ) , and Control ( X3 ) has a significant influence on simultaneously and Taxpayer Compliance ( Y ) . Keywords : Re- Registration program , Service Improvement, Control Administration , Control, Taxpayer Compliance
ANALISIS POTENSI PENERIMAAN DAN EFEKTIVITAS PPN ATAS PENYERAHAN KENDARAAN BERMOTOR BEKAS TERHADAP PENERIMAAN PPN (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Malang Utara) Aprilian, Yudha Alief
Jurnal Mahasiswa Perpajakan Vol 1, No 1 (2014): Mei
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

This research aims to find how potential of VAT on submission of secondhand motor vehicles, effectiveness of the VAT on submission of secondhand motor vehicles and influence on VAT receipts at KPP Pratama North Malang. First, analysis by calculating the trend equation to determine the earning potential of VAT on Submission of Secondhand Motor Vehicles. Second,  analysis to calculate the level of effectiveness between 2011 until 2013. Third, analysis to calculate the contribution of VAT on Submission of Secondhand Motor Vehicles to VAT at KPP Pratama North Malang. This research used a descriptive research with a qualitative approach. The technique of data collection in this research is by interview and documentation. The type of interview is semi-structured interview. The results of this research indicated that: First, VAT receipts on submission of secondhand motor vehicles has the potential can be explored. Second, the effectiveness of VAT on Submission of Secondhand Motor Vehicles collection system is quite effective. Third, the contribution of VAT receipt on submission of secondhand motor vehicles to the VAT can be interpreted very less. Based on the results of research, that are controlling and counseling are needed to make correction. Keywords: potential of VAT on submission of secondhand motor vehicles, effectiveness of the VAT on submission of secondhand motor vehicles, the contribution
ANALISIS KEBIJAKAN PEMUNGUTAN PAJAK HOTEL ATAS RUMAH KOS DITINJAU DARI PERSPEKTIF ASAS-ASAS PEMUNGUTAN PAJAK DAERAH (Studi Pada Dinas Pendapatan Dan Pengelolaan Keuangan Kota Surabaya) Murandika, Muhammad Friansyah
Jurnal Mahasiswa Perpajakan Vol 1, No 1 (2014): Mei
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

The background of this research is to determine the hotel tax over the boarding house by the city of Surabaya. This study aims to identify and analyze the tax policy of the hotel above the boarding house when viewed from the perspective of the principles of local taxation, investigate and analyze  tax implementation on boarding houses as well as identify and analyze the factors that affect the enforcement of tax collection over the boarding house to hotel Department of Revenue and Fiscal Management in Surabaya. The research method used is descriptive qualitative method, using documentations and interviews as a data collection tool that is made to the parties who are competent and are directly related to the implementation of tax collection over the boarding house hotel in Surabaya. Analysis of the data in this study using descriptive analysis. Based on the analysis of the data obtained that the taxation policy of the hotel over a boarding house in the city of Surabaya when viewed from the perspective of the principles of local taxation has not been fully met. While the results of the analysis of the hotel tax implementation collection over the boarding house in Surabaya views of the aspects that affect the implementation of a tax indicates has met. Supporting factors that arise is competent human resource, good computer systems and facilities and adequate infrastructure. Inhibiting factors that arise are not effective regulation and low consideration from the boarding house owners. Keywords: the principles of local taxation, mplementation, and influence factors.

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