EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN, SURAT PAKSA DAN PENYITAAN DALAM MENGOPTIMALKAN PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA MALANG SELATAN

National revenue from tax sector in recent years is not reaching the target. The government has attempted some measures to maximize tax revenue. One of them is to collect the tax debt from tax payer. Based on Act No. 19 of 2000 about Tax Collection with Letter of Compulsion, tax debt is a base to collet the tax. The objective of research is to understand the effectiveness rate and the contribution rate of tax collection through reprimand letter, compulsion letter and confiscation letter in order to liquidate tax debt. Research method is qualitative. Data analysis tool is using Miles & Huberman’s Data Interactive Model (1984) which includes Data Reduction, Data Display and Conclusion & Verification. Result of data analysis indicates that the effectiveness rate of tax collection with Reprimend Letter is not effective, that Compulsion Letter is quite effective, and Confiscation Letter is not effective. The contribution of tax revenue from tax collection with Reprimand Letter, Compulsion Letter and Confiscation Letter to optimize tax revenue at Tax Office of Pratama in South Malang therefore is very low. Keywords: Tax Debt, SKP, Tax Collection, Compulsion Lette

EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB P2) TERHADAP PENINGKATAN PENERIMAAN PENDAPATAN ASLI DAERAH (PAD) (Studi Pada Dinas Pendapatan Dan Pengelolaan Keuangan Kota Surabaya)

UU Number 28 year 2009 was born to change the system to collect Land and Building Tax in Village and City urban sector. It has begun as kind of centre tax that run by Directorate General of Taxes, since 2011 it has given to the local region where is the revenue of Land and Building Tax is belong to region totally 100%. Surabaya is one of pilot project where implying the new regulation so that is importantly to know how far the effectiveness of Land and Building Tax revenue in Surabaya. This research used descriptive research. The result of this study showed the average effectiveness of Land and Building Tax revenues which is handled by Directorate General Taxes is upper hand. The average effectiveness of Land and Building Tax revenue is amounted to 86,45% for 2009-2010 with the requirement of interpretation score is effective enough, mean while the average effectiveness of Land and Building Tax revenue in Surabaya is amounted to 76,38% for 2011-2013 with the requirement of interpretation is less effective.  The potential of Land and Building Tax in Surabaya is always increase for 2014-2016. Based on that, DPPK Surabaya should work hard to optimize the local revenues come from Land and Building Tax in City sector. Keyword: Land and Building Tax Surabaya, Land and Building Tax in City, Land and Building Tax Decentralise

PENGARUH SURAT TAGIHAN PAJAK DAERAH TERHADAP KEPATUHAN WAJIB PAJAK RESTORAN (STUDI PADA KOTA BATU JAWA TIMUR)

The purpose of this research is to find out how the influence of surat tagihan pajak daerah (STP) daerah (local tax bills) on tax restaurant compliance. This researh is  done because of the high rate of local tax bills that have been published by Dinas Pendapatan Daerah Kota Batu (Department of Revenue of Batu) during 2012-2014. The local tax bills is used by Departement of Revenue of Batu to impose tax arrears along with administrative sanctions. This research uses multivariate linear regression method, t-test and F test with significance level of 5%. The results of this research indicates in partial tax bills have no sigificant effect to the tax restaurant compliance but sanction of administrative shows significant effect to the tax compliance. Besides that, in simultaneous tax bills analysis and sanction of administrative shows significantly and positively influence on tax restaurant compliance. Key words : local tax bills, tax bills, sanction of administrative, compliance, tax compliance of restaurant ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh surat tagihan pajak daerah terhadap kepatuhan wajib pajak restoran. Penelitian ini dilakukan karena tingginya tingkat surat tagihan pajak daerah yang telah diterbitkan oleh Dinas Pendapatan Daerah Kota Batu selama kurun waktu 2012-2014. Surat Tagihan Pajak Daerah ini digunakan oleh Dinas Pendapatan Daerah Kota Batu untuk menagih tunggakan pajak beserta sanksi administrasi. Metode penelitian yang digunakan dalam penelitian ini adalah regresi linier berganda, uji-t dan uji-F dengan tingkat signifikansi 5%. Hasil dari penelitian ini menunjukkan secara parsial variabel surat tagihan tidak  memiliki pengaruh signifikan terhadap kepatuhan wajib pajak restoran, sebaliknya secara parsial sanksi admnistrasi memiliki pengaruh signifikan terhadap kepatuhan wajib pajak restoran. Hasil berbeda ditunjukkan jika dilakukan uji-F, karena secara simultan variabel surat tagihan dan sanksi administrasi berpengaruh secara siginifikan dan positif. Kata kunci: surat tagihan pajak daerah, surat tagihan, sanksi administrasi, kepatuhan, kepatuhan wajib pajak restoran

PENGARUH KUALITAS PELAYANANTERHADAP KEPUASAN PELANGGAN (PENELITIAN WAJIB PAJAK ORANG PRIBADI PADA TAX CENTER FAKULTAS ILMU ADMINISTRASI UNIVERSITAS BRAWIJAYA)

This research aims are to identify the influence the quality of services between taxation through physical evidence,  reliability, responsiveness, confidence and empathy for satisfaction taxpayers simultaneously and partial tax center in The Faculty of  Administration Sciences Brawijaya University. The type of research is explanatory research with a quantitative approach .This research conducted in April 2015 in The Faculty of  Administration Sciences Brawijaya University by spreading the questionnaire to taxpayers as much as 98 respondents. Analysis data is using descriptive analysis and multiple linear regression analysis. The results of the analysis research shows that simultaneously and partial variable physical evidence, reliability, responsiveness, confidence and empathy influential significantly to the satisfaction of taxpayers. This study provide recommendations to improve the quality of tax center service. So that taxpayers will get their satisfaction in tax center service of The Faculty of  Administration Sciences Brawijaya University. Keyword: Service Quality, Customer Satisfaction, Taxpayers Satisfaction ABSTRAK Tujuan dilakukan penelitian adalah untuk mengetahui pengaruh kualitas pelayanan perpajakan melalui variabel bukti fisik, keandalan, daya tanggap, keyakinan dan empati terhadap kepuasan wajib pajak secara simultan dan parsial di Fakultas Administrasi Ilmu Universitas Brawijaya. Jenis penelitian yang digunakan dalam penelitian adalah dengan pendekatan kuantitatif . Penelitian ini dilakukan pada bulan April 2015 di Fakultas Ilmu Administrasi Universitas Brawijaya dengan menyebar kuesioner kepada wajib pajak sebanyak 98 responden. Analisis data yang digunakan adalah menggunakan analisis deskriptif dan analisis linier berganda. Hasil penelitian analisis menunjukkan bahwa secara simultan dan parsial variabel bukti fisik, keandalan, daya tanggap, keyakinan dan empati berpengaruh signifikan terhadap kepuasan wajib pajak. Penelitian ini memberikan rekomendasi untuk meningkatkan dan kualitas pelayanan tax center sehingga wajib pajak merasa puas dalam mendapat pelayanan perpajakan di tax center Fakultas Administrasi Ilmu Universitas Brawijaya. Kata Kunci: Kualitas Pelayanan, Kepuasan Pelanggan, KepuasanWajib Paja

PENGARUH JUMLAH PENDUDUK DAN JUMLAH INDUSTRI TERHADAP PENERIMAAN PAJAK REKLAME DAN EFEKNYA PADA PENERIMAAN PAJAK DAERAH (Studi Pada Dinas Pendapatan Daerah Kota Malang Periode Tahun 2000-2013)

Malang current developments are very rapidly along with the proliferation of educational facilities, shopping centers, industrial companies and local businesses that grow in various corners of the city of Malang, which in turn requires a billboard media as a means to promote to be known to the public. This situation encourages the Government of Malang to explore the potential of Local Taxes huge billboard in order to increase the Local Tax Revenue. Determine the effect of population and the number of advertisement industry on tax revenue and its effect on local tax revenue is the goal of this research. This study uses secondary data time series 2000-2013 year quarter. This study found 14 for total populations and 56 sampels. This research using path analysis. Results of path analysis in this study shows that the Total Population influence positively and significantly to the Advertising Tax Revenue, Total industry adversely affect the Local Tax Revenue and Tax Revenue Advertising and significant positive effect on the Regional Tax acceptance. Keywords: Population, Total Industry, Tax, Advertisement Tax Revenue, Revenue Local Tax Abstrak Perkembangan Kota Malang saat ini sangat pesat seiring dengan menjamurnya tempat pendidikan, pusat perbelanjaan, perusahaan industri dan bisnis lokal yang tumbuh berkembang di berbagai sudut Kota Malang, yang pada akhirnya membutuhkan media reklame sebagai sarana untuk mempromosikan agar dapat dikenal masyarakat. Keadaan ini mendorong Pemerintah Kota Malang untuk menggali potensi Pajak Daerah yang besar di bidang reklame guna menambah Penerimaan Pajak Daerah. Mengetahui pengaruh jumlah penduduk dan jumlah industri terhadap penerimaan pajak reklame dan efeknya pada penerimaan pajak daerah merupakan tujuan penelitian ini. Penelitian ini menggunakan data sekunder runtun waktu kuartal tahun 2000-2013.Penelitian ini terdapat Jumlah populasi sebanyak 14 dan jumlah sampel sebanyak 56. Penelitian ini menggunakan Analisis jalur. Hasil analisis jalur dalam penelitian ini menunjukkan bahwa Jumlah Penduduk berpengaruh secara positif dan signifikan terhadap Penerimaan Pajak Reklame, Jumlah industri berpengaruh secara negatif terhadap Penerimaan Pajak Daerah, dan Penerimaan Pajak Reklame berpengaruh positif dan signifikan terhadap penerimaan Pajak Daerah. Kata Kunci : Jumlah Penduduk, Jumlah Industri, Pajak, Penerimaan Pajak Reklame, Penerimaan Pajak Daerah

PEGARUH PELAYANAN PRIMA PERPAJAKAN DAN PENERAPAN SELF ASESSMENT SYSTEM TERHADAP KEPUASAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK ORANG PRIBADI KANTOR PELAYANAN PAJAK PRATAMA BATU)

Satisfaction is one of the human needs that must be fulfilled. examples of satisfaction is the response of someone like sad, disappointed or excited over something that has been obtained. Taxpayer satisfaction can be obtained by providing excellent service to the community, excellent service is to provide the best service and is able to meet any expectations and desires of the community. Form of service to the community of the DJP them from the tax collection system, in which Indonesia adheres to self assessment system to provide confidence to the taxpayers to make tax obligations, including counting and taking into account the amount of taxes, paying the tax, and the reported amount of taxes owed. Some services performed innovation to society should be able to achieve the satisfaction of the taxpayer, if the taxpayer's satisfaction can be achieved, then loyalty to the tax office will be met so that the taxpayers will be happy to make any tax obligation and purpose of the DJP will be fulfilled, researchon KPP Batu for having improved servicesby opening the service receipts tax return reporting period every month, and his study focused on individual taxpayers because the benefits of the application of the self-assessment system will be felt directly by individual taxpayers. Keywords : Excellent Service, self asessment System, Taxpayer satisfaction ABSTRAK Kepuasan adalah salah satu kebutuhan manusia yang harus dipenuhi. contoh kepuasan adalah respon dari seseorang seperti sedih, kecewa atau gembira atas sesuatu yang telah diperoleh. Kepuasan wajib pajak dapat diperoleh dengan memberikan pelayanan prima kepada masyarakat, yaitu degan memberikan pelayanan yang terbaik dan mampu memenuhi harapan dan keinginan masyarakat. Bentuk pelayanan kepada masyarakat dari DJP yaitu dari sistem pemungutan pajak, dimana Indonesia menganut sistem self assessment untuk memberikan keyakinan kepada wajib pajak untuk memenuhi setiap  kewajiban pajak, termasuk menghitung dan memperhitungkan jumlah pajak, membayar pajak, dan melaporkan sejumlah  pajak terutang. Beberapainovasi dalam bidag pelayanan untuk masyarakat dilakukan agar dapat mencapai kepuasan wajib pajak, jika kepuasan wajib pajak dapat dicapai, maka loyalitas kepada kantor pajak akan terpenuhi sehingga wajib pajak akan dengan senang hati untuk memenuhi setiap kewajiban perpajakan dan tujuan  DJP akan terpenuhi, penelitian ini dilakukan di KPP Pratama Batu karena melakukan inovasi dalam bidang pelayanan yaitu dengan meningkatkan pelayanan penerimaan pelaporan SPT Masa disetiap bulannya dan penelitian inidifokuskan pada wajib pajak orang pribadi karena manfaat dari penerapan sistem self assessment akan lebih dirasakan secara langsung oleh wajib pajakorang pribadi. Kata Kunci : Pelayanan Prima, Self Asessment Sistem, Kepuasan Wajib Paja

PENGARUH BIAYA KEPATUHAN, SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Pada Wajib Pajak Kendaraan Bermotor Di Upt Dinas Pendapatan Provinsi Jawa Timur Malang Kota)

The purposes of this study are to determine and explain the effect of compliance cost, tax penalties and taxpayer awareness simultaneously and partially against taxpayer compliance on taxpayer of motor vehicles in Integrated Service Unit of Revenue Department East Java Province Malang City. The population on this study are all taxpayer of motor vehicles in Integrated Service Unit of Revenue Department East Java Province Malang City with total of samples are 100 respondents and the sampling method is using accidental sampling method. Furthermore multiple linear regression analysis is used in this study shows the compliance cost have a significant and negative effect against tax compliance, whereas tax penalties and taxpayers awareness have a significant and positive effect against taxpayers compliance. Keywords: The Compliance Cost, Tax Penalties, Taxpayer Awareness, Taxpayer Compliance ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui dan menjelaskan pengaruh biaya kepatuhan, sanksi perpajakan dan kesadaran wajib pajak secara parsial maupun simultan terhadap kepatuhan wajib pajak kendaraan bermotor yang terdaftar di UPT Dinas Pendapatan Jawa Timur Malang Kota. Populasi dalam penelitian ini adalah seluruh wajib pajak kendaraan bermotor yang terdaftar di UPT Dinas Pendapatan Jawa Timur Malang Kota. Jumlah sampel pada penelitian ini adalah sebesar 100 responden dengan menggunakan teknik pengambilan sampel secara accidental sampling method. Analisis regresi linear berganda yang digunakan dalam penelitian ini menunjukkan bahwa biaya kepatuhan berpengaruh negatif dan signifikan terhadap kepatuhan wajib pajak, sedangkan sanksi perpajakan dan kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Kata kunci: Biaya Kepatuhan, Sanksi Perpajakan, Kesadaran Wajib Pajak, Kepatuhan Wajib Paja

FAKTOR GAYA KEPEMIMPINAN, MOTIVASI KERJA, PENDIDIKAN DAN PELATIHANSERTA REMUNERASI YANG MEMPENGARUHI KINERJA PEGAWAI PAJAK (Studi pada Pegawai di Kantor Pelayanan Pajak Madya Malang)

The purpose of this research is to know and explain the influence of the leadership style , working motivation, education training and remuneration against the employee performance tax either simultaneously or partial. This research adopts explanatory research. The respondents of this research are taken from tax employees in Madya Malang Tax Office. The 85 samples are on this research as employees taxes. Slovin is used in this research to collect the data. Collecting data method is questionnaires in this research. The result of this research find that leadership style, work motivation, education training and remuneration both simultaneously and partially influenced tax employee performance. Variable remuneration has been the largest influence on the employee performance taxes in KPP Madya Malang. The conclusion of this research is leadership style, working motivation, education training and remuneratiom affected toward employees’ performance. Key words : Leadership Style, Motivation Work, Education and Training, Remuneration, Performance ABSTRAK Penelitian ini memiliki tujuan untuk mengetahui dan menjelaskan pengaruh gaya kepemimpinan, motivasi kerja, pendidikan dan pelatihan serta remunerasi terhadap kinerja pegawai pajak baik secara bersamaan maupun secara terpisah terhadap kinerja pegawai pajak. Penelitian ini termasuk jenis penelitian explanatory. Sampel yang digunakan pada penelitian ini sebanyak 85 orang Pegawai Pajak. Teknik sampel menggunakan teknik rumus slovin. Metode pengumpulan data pada penelitian ini menggunakan kuesioner. Hasil dari penelitian ini yaitu secara bersama dan terpisah variabel gaya kepemimpinan, motivasi kerja, pendidikan dan pelatihan serta remunerasi berpengaruh terhadap kinerja pegawai pajak. Variabel remunerasi menjadi yang paling besar pengaruhnya terhadap kinerja Pegawai Pajak di KPP Madya Malang. Kesimpulan dari penelitian ini adalah gaya kepemimpinan, motivasi kerja, pendidikan dan pelatihan serta remunerasi mempengaruhi kinerja pegawai pajak di Kantor Pelayanan Pajak Madya Malang Kata kunci : Gaya Kepemimpinan, Motivasi Kerja, Pendidikan dan Pelatihan, Remunerasi, Kinerj

PENGARUH PENGETAHUAN, KESADARAN, DAN KEPUASAN WAJIB PAJAK TERHADAP KEBERHASILAN PENERIMAAN PAJAK BUMI DAN BANGUNAN PEDESAAN/PERKOTAAN (Studi Pada Wajib Pajak Pbb-P2 Di Kecamatan Talun Kabupaten Blitar)

There are four main element of taxation success: Tax Law, Tax Administration, Tax Policy and Tax Payer. Tax payer is the uncontrollable element for fiscus because each other have any character which is determine for increasing success the tax revenue especially land and building tax rural-urban village (PBB-P2). This research aims to test empirically and describe the effect of taxpayer’s knowledge, taxpayer’s consciousness, and taxpayer’s satisfaction towards the success of revenue from PBB-P2 and also to find the dominant variable. The type of research used is quantitative approach.The research is conducted by survey method to the taxpayers from land and building tax rural-urban sectors (PBB-P2) at Talun district of Blitar regency, which is obtained in proportional sampling. Data collection method used questionnaires, and further data are analyzed using multiple regression analysis. The results of this research prove that each variables consist of taxpayer’s knowledge, taxpayer’s consciouseness, taxpayer’s satisfaction have a positive and significant impact on the success of tax revenue from PBB-P2, both partial and collective. Variable taxpayer’s satisfaction provides the greatest influence/dominant because it has the greatest value of beta. Keywords: Taxpayer’s Knowledge, Taxpayaer’s Consciciousness, Taxpayer’s Satisfaction, TheSuccess of Revenue from Land and Building Tax Rural-Urban Sectors (PBB-P2) ABSTRAK Ada empat elemen penting dalam keberhasilan perpajakan yaitu hukum pajak, administrasi pajak, kebijakan pajak, dan wajib pajak. Wajib pajak adalah elemen yang relatif tidak terkontrol bagi fiskus karena setiap wajib pajak memiliki karakteristik yang berbeda-beda yang dapat menentukan keberhasilan penerimaan pajak khususnya PBB-P2. Penelitian ini bertujuan untuk menguji dan menjelaskan Pengaruh Pengetahuan, Kesadaran dan Kepuasan Wajib Pajak Terhadap Keberhasilan Penerimaan Pajak Bumi dan Bangunan Pedesaaan/Perkotaan dan mengetahui variabel dominan. Penelitian ini menggunakan pendekatan kuantitatif. Penelitian ini menggunakan metode survey kepada wajib pajak PBB-P2 di Kecamatan Talun Kabupaten Blitar dengan teknik pengambilan sampel proporsional. Alat pengumpul data adalah kuesioner, selanjutnya data dianalisa menggunakan regresi linier berganda. Hasil penelitian menghasilkan bahwa masing-masing variabel yang terdiri dari Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, dan Kepuasan Wajib Pajak mempunyai pengaruh positif signifikan terhadap Variabel Keberhasilan Penerimaan Pajak Bumi dan Bangunan Pedesaan/Perkotaan secara parsial dan bersama-sama. Variabel Kepuasan Wajib Pajak mempunyai pengaruh terbesar/dominan karena mempunyai nilai beta paling besar. Kata Kunci: Pengetahuan, Kesadaran, Kepuasan Wajib Pajak, Keberhasilan Penerimaan PBB-P

ANALISIS PENERAPAN ELEKTRONIK NOMOR FAKTUR SEBAGAI UPAYA UNTUK MENCEGAH PENERBITAN FAKTUR PAJAK FIKTIF (SUATU STUDI PADA KANTOR PELAYANAN PAJAK WAJIB PAJAK BESAR TIGA)

This research aims to know implementation of electronic invoice number on Kantor Pelayanan Pajak Wajib Pajak Besar Tiga and obstacle-alternative ways to overcome the implementation of electronic invoice number in order to prevent the publication of fictive tax invoices. The results of the research have been conducted by researcher that found Kantor Pelayanan Pajak Wajib Pajak Besar Tiga were running well to implement this program, it was proved by the significant result in terms of preventing the publication of fictive tax invoices made by either publishers or the users of fictive tax invoices. Obstacles that arose from the implemention of this program were: Users’ were depended to the system and connection of internet, Taxpayers still had to come to the tax office, and the level of understanding and negligence of the taxpayers even though alternative ways to overcome the obstacles that arose from the implementation of this program were: improving the quality of information network. System accelerate the transition electronic invoice number to the electronic tax invoice, and kept account instillation as habits and a good transfer knowledge between employees. The research suggests that are to improve the system and human resource development must be carried out. Keywords: Tax Invoice Fictive, Electronic Invoice Number, Publisher Abstrak Penelitian ini bertujuan untuk mengetahui implementasi penerapan elektronik nomor pada Kantor Pelayanan Pajak Wajib Pajak Besar Tiga dan hambatan serta alternatif cara mengatasi hambatan penerapan elektronik nomor faktur dalam rangka mencegah penerbitan faktur pajak fiktif. Peneliti menemukan bahwa Kantor Pelayanan Pajak Wajib Pajak Besar Tiga sudah menerapkan program ini dengan baik, hal ini terbukti melalui hasil yang signifikan dalam rangka mencegah peredaran faktur pajak fiktif baik dari sisi pengguna maupun penerbit faktur pajak fiktif. Hambatan yang muncul dalam menerapkan program ini diantaranya : ketergantungan sistem dan koneksi jaringan internet, Wajib Pajak yang masih harus datang ke Kantor Pelayanan Pajak, dan tingkat pemahaman serta kelalaian Wajib Pajak sedangkan alternatif cara untuk mengatasi hambatan yang muncul diantaranya : meningkatkan kualitas sistem informasi, percepatan masa transisi elektronik nomor faktur menuju elektronik faktur, dan menanamkan budaya mencatat serta proses pembelajaran yang baik antar pegawai. Peneliti memberi rekomendasi kepada Kantor Pelayanan Pajak Wajib Pajak Besar Tiga dalam hal perbaikan sistem dan peningkatan sumber daya manusia mutlak dilakukan. Kata Kunci: Faktur Pajak Fiktif, Elektronik Nomor Faktur, Penerbi