ANALISIS KEHILANGAN PENERIMAAN NEGARA DI SEKTOR PAJAK SEBAGAI KONSEKUENSI DARI PENGUKUHAN BESARAN KENAIKAN PTKP (Studi Kasus Pada Dirjen Pajak Nusa Tenggara) (original) (raw)
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Jurnal Riset Akuntansi
The phenomenon that occurs in this study for the years 2011-2014 there was an increasein the Number of taxable Employers KPP Pratama Majalaya but development value added taxreceipts that is produced is decreased. The next phenomenon that occurs in 2011-2012 wherean increase in tax collection.The purpose of this study was to determine how much influence the Number of taxableEmployers on development value added tax receipts, and tax collection on development valueadded tax receipts. This study in Kantor Pelayanan Pajak (KPP) Pratama Majalaya 2010-2014.The method used is linear regression, Researchers also tested whether there aredeviations from the assumption of normality test, autocorrelation, multicollinearity, andheteroscedasticity.The results showed that there is a effect partially between the number oftaxable Employers on the value added tax receipts. And there is a effect between on tax collectionwith forced letter on the value added tax receipts.
EVALUASI PENERIMAAN NEGARA DARI PEMUNGUTAN PPN ATAS IMPOR BARANG KENA
Disusun untuk memenuhi sebagian persyaratan mencapai derajat Ahli Madya Program Studi Diploma III Perpajakan Oleh : DIYAH IKA SARI NIM F3407029 PROGRAM STUDI DIPLOMA III PERPAJAKAN FAKULTAS EKONOMI UNIVERSITAS SEBELAS MARET SURAKARTA 2010 MOTTO DAN PERSEMBAHAN MOTTO : Kebahagiaan tidak tergantung pada siapa anda tapi apa yang and a pikirkan. Kerendahan hati adalah kebanggaan dalam kedekatan dengan Tuhan. Kesuksesan bukan untuk dikejar tapi menjadikan kita tertarik untuk berkarya. Sikap optimis merupakan kunci kesuksesan dan kebahagiaan. Carilah ilmu, karena apabila kamu menjadi fakir maka itulah hartamu, akan tetapi bila engkau kaya ilmu itu akan menjadi perhiasan dirimu. (Luqman Al-Hakim) Perubahan tidak akan memperbaiki sesuatu, untuk menjadi lebih baik kita mesti berubah. (Penulis) Pikiran memiliki kekuatan yang sama dengan tanga n, tak hanya bisa merengkuh dunia namun juga mengubahnya. (Colin Wilson) Karya ini penulis persembahkan kepada : -Papa dan Mama tercinta terima kasih atas doa dan dukungannya -Adik-adikku tersayang (Ratna dan Novia) -Teman-teman D3 Pajak 2007 terima kasih atas kebersamaannya. -Almamaterku. KATA PENGANTAR Puji Syukur penulis panjatkan kepada Tuhan Yang Maha Esa atas Berkat, Rahmat, dan Bimbingan-Nya yang dilimpahkan kepada penulis sehingga dapat menyelesaikan Tugas akhir dengan judul "EVALUASI PENERIMAAN NEGARA DARI PEMUNGUTAN PPN ATAS IMPOR BARANG KENA
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
KEEFEKTIFAN PENERAPAN KEBIJAKAN TAX AMNESTY TERHADAP PENERIMAAN PAJAK NEGARA
Untuk meningkatkan penghasilan sumber pajak maka pemerintah membentuk suatu kebijakan tax amnesty atau pengampunan pajak, yang diharapkan mampu meningkatkan kepatuhan masyarakat dalam membayar pajak. Berdasar Undang Undang Nomor 11 tahun 2016 tentang pengampunan pajak (tax amnesty) pengampunan pajak merupakan penghapusan pajak pajak yang seharusnya terutang, tidak dikenai sanksi administrasi perpajakan dan sanksi pidana di bidang perpajakan, dengan cara mengungkap harta dan membayar uang tebusan. Sehingga Tax Amnesty atau pengampunan pajak itu menuai pro dan kontra dari berbagai kalangan.
Abstrak : Sosialisasi pajak kepada masyarakat dan pengenalan peraturan perpajakan serta upaya mempopulerkan pajak merupakan upaya untuk membangkitkan kesadaran masyarakat terhadap pentingnya pajak. Upaya untuk meningkatkan penerimaan pajak melalui peningkatan jumlah Wajib Pajak terdaftar, perluasan objek pajak, dan penggalian objek serta subjek pajak yang telah tercatat atau terdaftar dalam administrasi Direktorat Jendral Pajak. Dalam usaha fiskus untuk meningkatkan penerimaan pajak, menjadi tanggung jawab aparat perpajakan. Maka upaya yang ditempuh oleh fiskus antara lain melaksanakan Ekstensifikasi Wajib Pajak dan Intensifikasi Pajak sebagai pemahaman terhadap persepsi fiskus. Tujuan penelitian untuk mengetahui pemahaman ekstensifikasi wajib pajak dan intensifikasi pajak terhadap persepsi fiskus tentang penerimaan pajak. Metode analisis yang digunakan adalah asosiatif dengan metode kuantitatif. Penelitian ini menggunakan kuesioner sebagai alat bantu penelitian. Hasil penelitian menunjukkan bahwa pemahaman ekstensifikasi wajib pajak tidak berpengaruh signifikan dan pemahaman intensifikasi pajak berpengaruh signifikan terhadap persepsi fiskus tentang penerimaan pajak. Sebaiknya fiskus lebih giat untuk melakukan berbagai kegiatan perpajakan agar dapat memberi pengaruh positif terhadap pertumbuhan perpajakan di kota Manado. Abstract : Socialization of taxes to the community and the introduction of tax laws and efforts to popularize the tax is an effort to raise public awareness of the importance of the tax. Efforts to increase tax revenues through an increase in the amount the taxpayer is registered, the extension of the tax object, and the object and the subject of tax excavations that have been recorded or registered in the administration of the Directorate General of Taxation. In an effort to increase tax revenue the tax authorities, the responsibility of the tax authorities. The efforts made by the tax authorities, among others, carry out extensification the Taxpayer and Tax Intensification as an understanding of the perceptions of the tax authorities. Purpose of research to extending the understanding of taxpayers and tax intensification of the perception of the tax authorities of tax revenue. The analytical method used is associative quantitative methods. This study used a questionnaire as a tool for research. The results showed that extending the understanding of the taxpayer does not have a significant effect and understanding of tax intensification significant effect on the perception of the tax authorities of tax revenue. Tax authorities should be more active to perform various activities of taxation in order to have a positive influence on the growth of taxation in the city of Manado.
InFestasi: Jurnal Bisnis dan Akuntansi, 2012
To meet the expectations will increase the tax rules in development, the Directorate General of Taxes began to make efforts intensification of tax collection and extending the tax potential exploration. Consciousness, taxpayer compliance, which is partly that can affect the performance of tax revenues, supported by the existing service tax on the related tax services office. Improving the quality and quantity of services expected to increase the satisfaction to taxpayers as customers thus improving compliance in the field of taxation. The purpose of this study is to empirically examine, analyze the influence of taxpayer awareness, service tax, tax payer compliance to the performance of tax revenue. The samples in this study is the taxpayer the Tax Office Primary Semarang Candisari taken by accidental sampling method. The data used are primary data collected through the answers to every question in the list questionaire. Method of analysis using multiple linear regression. This research finds that either partially or simultaneously, awareness taxpayers, tax and compliance services taxpayers have a significant influence on the performance of tax revenue.
2020
This study aims to determine whether the influence of tax knowledge affect taxpayer compliance. The Influence of Tax Knowledge, Assertiveness of Tax Sanctions, Tax Amnesty, Taxpayer Environment which become independent variable in this research. While the dependent variable is taxpayer compliance.This research uses qualitative approach with its research population that isTaxpayer in KPP Pratama Kota Jayapura. Primary data collection using questionnaire. The sampling technique uses convenience sampling. Data analysis in this research use multiple linear regression analysis. The results of this study indicate that there is a positive influence between the influence of taxation knowledge on taxpayer compliance, the positive influence between the firmness of tax sanctions on taxpayer compliance, the positive influence between tax amnesty on taxpayer compliance, no taxpayer environment influence on taxpayer compliance, taxation, assertion of tax sanction, tax amnesty, taxpayer environmen...
2020
This study aims at finding out: 1)the effect of TPP (additional income for civil servant) on performance of Civil Servant in Badan Keuangan Daerah Kota Batu, 2) the effect of work satisfaction on performance of civil servant of Badan Keuangan Daerah Kota Batu. This study employs quantitative explanatory method by using descriptive approach. The writer selects Badan Keuangan Daerah Kota Batu as location of study where there are 110 civil servants. Data gathered by using questionnaire of likert scale. Data analysis consists of requirements test such as validity, reliability and normality test and t test as well as multiple linear regression test. This findings of this study shows that: 1) TPP has significant effect on performance of civil servant of Badan Keuangan Daerah Kota Batu, 2) work satisfaction has significant effect on performance of civil servant of Badan Keuangan Daerah Kota Batu, 3) simultaneously, TPP and work satisfaction has significant effect on performance of civil s...
The purposes of this study to analyze the influence of counselling, supervision, and the tax examination, on the tax compliance and it's impact on country revenue.The population of this research is Corporate Taxpayers. Primary data used in this study collected by the questionnaire in Jakarta Area. Convenience sampling method used in this study. There are any 197 from 200 questionnaires are feasible to analyzed. The Structural Equation Modeling (SEM) used to test the hyphotesis. The result of this study showed that the variable of counselling and variable of the tax examination positively influence on the tax compliance, while the supervision variable have no effect.Other findings that variable of tax compliance can mediate the influence of counselling, supervision, tax examination variebles on country revenue. Abstrak: Penelitian inibertujuan untuk memperoleh bukti empiris tentang pengaruh konseling, pengawasan, dan pemeriksaan pajak terhadap kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya dan dampaknya terhadap penerimaan negara. Populasi dalam penelitian ini adalah para Wajib Pajak yang ada di wilayah Jakarta. Metode pemilihan sampel menggunakan metode convenience sampling.Pengumpulan data menggunakan kuesioner. Responden penelitian ini berjumlah 200wajib pajak dan yang layak untuk diuji sebanyak 197 kuesioner. Pengujian hopotesis menggunakan Structural Equation Modeling (SEM). Hasil penelitian ini menunjukkan bahwa kegiatan konseling dan pemeriksaan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya, sedangkan pengawasan tidak memberikan dampak yang signifikan terhadap kepatuhan wajib pajak. Temuan lainnya, kepatuhan wajib pajak dapat memediasi pengaruh parsial variabel konseling, pengawasan, dan pemeriksaan terhadap penerimaan negara. Kata Kunci: konseling, pengawasan, pemeriksaan, kepatuhan pajak, penerimaan negara PENDAHULUAN Pajak merupakan elemen penting dalam mengelola pendapatan sebuah negara (Lymer & Oats, 2009). Diskusi tentang pendapatan negara dari sektor pajak tidak dapat dipisahkan dari kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya. Literatur tentang kepatuhan pajak meliputi beberapa disiplin ilmu termasuk Bidang Ekonomi dan Psikologi (Loo, McKerchar, Hansford, 2010). Berkenaan dengan ist4Wilah kepatuhan membayar pajak, ada beberapa ahli yang mendefinisikannya, dua diantaranya