PENGARUH TINGKAT INFLASI, TINGKAT SUKU BUNGA SERTIFIKAT BANK INDONESIA, DAN NILAI TUKAR KURS TERHADAP PENERIMAAN PAJAK PENGHASILAN (Studi Pada Penerimaan Pajak Penghasilan Dalam Kurun Waktu 2005-2014)

Income tax is one of the tax types of  that are managed by the Direktorat Jenderal Pajak. The meaning of the income tax is based on income from the corporate taxpayers or private person taxpayers who was acquired during the tax period of one year. Income tax is one the type that has contributed significantly to the financial income countries. This research is according to macro-economic conditions such as inflation rate, interest rate certificates of Bank Indonesia, and the exchange rate began the period 2005 to 2014. Source of the data used in this research are secondary data. This type of research used in this research is the explanation (explanatory research). The Data analysis technique used for this research is multiple linear analysis with the dependent variable income tax revenue and the independent variable is the inflation rate, the interest rate of Bank Indonesia certificates, and the exchange rate. Analysis using F test was showed that the independent variables have a simultaneous effect on the dependent variable. Based on the T test with  5% is found that the variable rate of inflation, interest rate of Bank Indonesia certificates, and the exchange rate has a partial effect on income tax revenue. Keywords : Inflation Rate, Interest Rate Certificate of Bank Indonesia, Exchange Rate, and Income Tax Abstrak Pajak penghasilan merupakan salah satu jenis pajak yang dikelola oleh Direktorat Jenderal Pajak. Pengertian dari pajak penghasilan adalah pajak yang dikenakan atas penghasilan baik wajib pajak badan maupun orang pribadi yang diperolehnya selama satu tahun masa pajak. Pajak penghasilan adalah salah satu jenis pajak yang memiliki sumbangsih yang cukup besar terhadap pemasukan keuangan negara. Penelitian ini dilakukan pada kondisi ekonomi makro antara lain inflasi, suku bunga sertifikat Bank Indonesia, dan nilai tukar kurs dari tahun 2005 sampai dengan tahun 2014. Jenis data yang digunakan merupakan data sekunder. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian penjelasan. Teknik analisis data yang digunakan adalah analisis linear berganda dengan variabel dependen penerimaan pajak penghasilan dan variabel independen adalah tingkat inflasi, tingkat suku bunga sertifikat Bank Indonesia, dan nilai tukar kurs. Analisis dengan menggunakan hasil uji F didapatkan bahwa variabel-variabel independen mempunyai pengaruh secara, bersama terhadap variabel dependen. Berdasarkan uji T dengan α sebesar 5% didapatkan bahwa tingkat inflasi, tingkat suku bunga sertifikat Bank Indonesia, dan nilai tukar kurs memiliki pengaruh secara sendiri terhadap penerimaan pajak penghasilan. Kata Kunci : Tingkat Inflasi, Tingkat Suku Bunga Sertifikat Bank Indonesia,  Nilai Tukar Kurs dan Pajak Penghasila

Pengaruh Penerapan e-SPT Terhadap Kepatuhan Wajib Pajak Badan Dalam Melaporkan SPT (Studi Kasus Pada KPP Madya Malang)

Direktorat Jenderal Pajak (DJP) has sought to reform the administrative system of modern taxation. One of the implementations is e-SPT in order to provide ease of service for taxpayers in their tax reporting. Implementation of e-SPT system is expected to increase the level of taxpayer compliance in reporting SPT. The purpose of this study was to determine. The purpose of this study was to determine the effect of the implementation of e-SPT consisting of usefulness, ease of use and facilitating conditions toward corporate taxpayer compliance to report e-SPT simultaneously and partially as well as the most dominant influence. This research was conducted in March 2014 in KPP Madya Malang, by spreading questionnaires to corporate taxpayers who use e-SPT system. Sample was taken by purposive sampling method and there are 93 respondents. The answer is measured with a Likert scale. The data obtained were analyzed using multiple regression, t test and F test. Results of analysis showed that variable usefulness, ease of use and facilitating conditions simultaneously and partially have a significant effect toward corporate taxpayer compliance in reporting e-SPT. Keywords: e-SPT Application, Usefulness, Ease of Use And Facilitating Conditions And Corporate  Taxpayer Compliance In Reporting SP

ANALISIS EFEKTIVITAS DAN KELAYAKAN SISTEM PELAPORAN PAJAK MENGGUNAKAN E-FILING TERHADAP KEPUASAN WAJIB PAJAK (Studi Pada KPP Pratama Malang Utara Periode 2015)

E-filing is a service provided by Directorate General of Taxation so taxpayers can submit tax returns in real time via Application Service Provider. E-filing is expected to be effective and feasible as a means of electronic tax reporting which can satisfy taxpayers. This study examines the effectiveness and feasibility of e-filing system to personal tax payer satisfaction. The type of research used in this study is explanatory research. The populations in this study are personal tax payers in KPP Pratama Malang Utara who use e-filing in January to February as many as 1.233 taxpayers. The samples used in this study isas many as 92 respondents. The data analysis used in this research is descriptive analysis and multiple linear analysis. The result of simultant test shows that system effectiveness and system feasibility  simultaneously affect personal tax payer satisfaction. The result of partial test shows that system effectiveness and system feasibility partially affect personal tax payer satisfaction. The dominant variable which affecting personal tax payer satisfaction  is system feasibility variable. Keywords: Effectiveness, Feasibility, System, Tax Reporting, E-filing, Taxpayer Satisfaction Abstrak E-filing merupakan suatu layanan yang disediakan Direktorat Jenderal Pajak agar wajib pajak dapat melaporkan pajak secara real time melalui perusahaan Jasa Penyedia Aplikasi. E-filing diharapkan dapat efektif dan layak sebagai sarana pelaporan pajak secara elektronik yang dapat memuaskan wajib pajak. Penelitian ini bertujuan untuk meneliti hubungan antara efektivitas dan kelayakan sistem e-filing terhadap kepuasan wajib pajak orang pribadi.Jenis penelitian yang digunakan dalam penelitian ini adalah explanatory research.Populasi penelitian ini adalah wajib pajak orang pribadi di KPP Pratama Malang Utara yang menggunakan fasilitas e-filing pada bulan Januari sampai dengan Februari 2015 yaitu sebanyak 1.233 wajib pajak. Sampel yang digunakan dalam penelitian ini sebanyak 92 responden. Analisis data yang digunakan dalam penelitian ini menggunakan analisis deskriptif dan analisis linier berganda. Hasil penelitian menunjukkan bahwa efektivitas sistem dan kelayakan sistem bersama-sama berpengaruh terhadap kepuasan wajib pajak orang pribadi. Efektivitas sistem dan kelayakan sistem  juga berpengaruh parsial terhadap kepuasan wajib pajak orang pribadi. Variabel yang dominan mempengaruhi kepuasan wajib pajak orang pribadi adalah variabel kelayakan sistem.   Kata Kunci : Efektivitas, Kelayakan, Sistem, Pelaporan Pajak,E-filing, Kepuasan Wajib Paja

ANALISIS KONTRIBUSI PENERIMAAN PAJAK DAERAH SEBAGAI SALAH SATU SUMBER PENDAPATAN ASLI DAERAH (PAD) KABUPATEN MALANG (STUDI PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET KABUPATEN MALANG)

The purpose of this study are to determine the contribution of each type of local tax revenue (PAD) in Malang, to determine the level of effectiveness achieved for each type of tax in the District of Malang. The development of a nation always needs great costs because fund support is very influential to the developmental activities, especially those conducted by local government to the locality. Malang District has recognized the fact that some sources of Local Genuine Income must be exploited, and one of them is local tax. Huge revenue potential from local tax in Malang District must be developed and managed properly. It is then reasonably important to understand contribution and effectiveness of local tax revenue in Malang District as a source of Local Genuine Income. Therefore, the objective of research is to comprehend contribution and effectiveness of local tax revenue as a source of Local Genuine Income in Malang District. Local tax revenue in three-year period from 2011 to 2013 is then examined. Keyword: Contribution, Local tax, Local Genuine Incom

ANALISIS PENDAPATAN BAGI HASIL PAJAK PROVINSI SEBAGAI UPAYA PENINGKATAN PEMBANGUNAN DAERAH (STUDI PADA DINAS PENDAPATAN DAERAH DAN BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN KEDIRI TAHUN 2008-2013)

The purpose of this research is to know the target, realization and the growth of split profits income of Provincial Taxes in Kediri, and also to know the regional needs addiction level of that acceptance and the contribution of that income for regional development in Kediri from 2008 to 2013. The method of this research is descriptive research. The result of this research shows that the target of provicial taxes split profit income in 2008-2011 and 2013 has been reached, but in 2012 the target can not be reached. From 2008 to 2013, the split profits income of Provincial Taxes in Kediri went up gradually and fell once only in 2012. Regional needs addiction level of that income fluctuate and it’s value was 5,31% in average, from 2008 to 2013. The contribution of that income for Financial Expenditure fluctuate and it’s value was 30,35% in average from 2008 to 2013. Keywords: Provincial Taxes, Split Profits Income of Provincial Taxes, Regional Developmen

Analisis Pemberian Insentif Pemungutan Pajak Bumi dan Bangunan Sektor Pedesaan dan Perkotaan Setelah Menjadi Pajak Daerah (Studi Pada Dinas Pendapatan Daerah Kabupaten Tulungagung)

The  delegation is conducted or modified based on fiscal decentralization. Act No. 8 of 2009 about Local Tax and Local Retribution is the indication of new era for the management of PBB P-2.  A mandatory tenet in this Act is to delegate the management of PBB P-2  to local government. The consequence of PBB P-2 localization is that the local is not anymore accepting donation from central government, and therefore, the fee of the collection task, which is that 9 % of the proceed is given by central government to the  collecting officer, is not anymore prevailed.Research type is descriptive with qualitative approach. Result of this research indicates that the impact of PBB P-2 localization into local tax is evident through the change of the collecting fee into 5 % col lection incentive. The nominal of collection incentive is indeed smaller than collecting fee. Incentive treatment is aimed to give a reward, as additional income, to the collection officers for their performance. Incentive treatment may also be useful as stimulant or motivation for the tax collector officers to improve their performance and al so to increase the revenue.Keywords: Collection Incentive, Collector Officer, PBB P-

ANALISIS SISTEM DAN PROSEDUR PENCEGAHAN PENYALAHGUNAAN FAKTUR PAJAK DALAM UPAYA MENINGKATKAN PENGENDALIAN INTERN (Studi kasus pada KPP Pratama Surabaya Gubeng)

Value Added Tax (VAT) has a significant and strategic role in the portion of the tax revenues. Tax receipts from the second largest VAT sector therefore income tax revenue. The main issues in the sector of VAT, is the amount of abuse the Tax Invoice. Tax Invoice is proof of payment of VAT on the purchase and delivery of goods and services. Purpose of this study was to analyze the sistem and procedures of the Directorate General of Taxation (DGT), which aims to prevent abuse of the Tax Invoice is set in the PER-24 / PJ/2012 and analyze Control internal Surabaya Gubeng.  This study used a qualitative descriptive approach. This study used data collection techniques such as interviews and documentation. The researchers in this study found that the sistems and procedures PER-24/PJ/2012 better sistem to tackle the problem because Fictitious Tax Invoice numbering sistem is controlled directly by the DGT to provide the serial number on the tax invoice to Taxable Person (PFM) which has been re-registered and verified by the DGT making it very difficult to perform misuse Tax Invoice.  The conclusion of this study is PER-24/PJ/2012  sistem is a good sistem to prevent abuse of the sistem Tax Invoice because is controlled directly by the DGT and Internal Control, which already meet the elements of the principles of good internal control.Keywords: System Analysis, Prevention, Misuse, Tax Invoice, Internal Contro

PENGARUH RESPONSIVITAS PETUGAS PAJAK TERHADAP KEPUASAN DAN KEPATUHAN WAJIB PAJAK (Studi Pada Wajib Pajak Kantor Pelayanan Pajak Pratama Badung Selatan)

The aimed of this research are to explain direct influence of responsiveness on tax payer satisfaction, describe direct influence of responsiveness on taxpayer compliance and define direct influence of taxpayer satisfaction on taxpayer compliance. This research is designed as an explanatory research with quantitative approach. The variables in this research are responsiveness, taxpayer satisfaction and taxpayer compliance. The subject of this research are tax payers of KPP Pratama Badung Selatan. Total sample in this research are 96 respondents taken with accidental sampling technique and collecting the data using questioner. The data is analyzed by descriptive analysis and path analysis. The result of this research shown that responsiveness has direct influence on tax payer satisfaction, responsiveness has indirect influence on tax payer compliance amd tax payer satisfaction has direct influence on tax payer compliance. Based on the results of this research, KPP Pratama Badung Selatan is suggested to increase their responsiveness in order to increase tax payer satisfaction and the tax payer compliance. Key words : Responsiveness, Tax Payer Satisfaction, Tax Payer Compliance. ABSTRAK Tujuan dari penelitian ini ialah guna menjelaskan pengaruh responsivitas petugas pajak terhadap kepuasan wajib pajak, pengaruh responsivitas petugas pajak terhadap kepatuhan wajib pajak dan pengaruh kepuasan wajib pajak terhadap kepatuhan wajib pajak. Penelitian penjelasan atau explanatory research dengan pendekatan kuantitatif ialah jenis penelitian yang digunakan pada penelitian ini. Wajib pajak pada KPP Pratama Badung Selatan ialah populasi pada penelitian ini. Berdasarkan perhitungan rumus Slovin, maka didapat jumlah sampel sebanyak 96 orang responden yang diambil dengan menggunakan teknik accidental sampling. Kuesioner digunakan sebagai metode pengumpulan data dimana data yang diperoleh kemudian dianalisis dengan menggunakan analisis deskriptif dan analisis jalur (path analysis). Hasil dari penelitian ini diketahui bahwa responsivitas petugas pajak berpengaruh secara signifikan terhadap kepuasan wajib pajak, responsivitas petugas pajak berpengaruh secara tidak signifikan terhadap kepatuhan wajib pajak dan kepuasan wajib pajak berpengaruh secara sigifikan terhadap kepatuhan wajib pajak. KPP Pratama Badung Selatan diharapkan untuk meningkatkan responsivitas petugas pajak untuk meningkatkan kepuasan wajib pajak dan memicu kepatuhan wajib pajak. Kata kunci : Responsivitas, Kepuasan Wajib Pajak, Kepatuhan Wajib Paja

PENGARUH ACCOUNT REPRESENTATIVE (AR) TERHADAP KEPATUHAN WAJIB PAJAK (Studi Pada KPP Pratama Kepanjen)

The government do tax reform, make a “Prima” Services with forming account representative in “KPP Modern”. Account Representative have many function, there are education, mentoring, and controlling which are anticipated have an effect on taxpayer compliance. The purpose of this research is to know the simultan and partial influence of education, mentoring, and Controlling of Account Representative to taxpayer compliance. Types of research used in this study is explanatory research with quantitative approach. Samples used in this study as many as 100 respondents tax payer with questionnaire research instruments. Analysis of the data used in this research using descriptive analysis and multiple linear analysis. The results showed that Education Variables (X1), Mentoring Variable (X2), and Controlling of Account Representative Variable (X3) effected on Personal Tax Payer Compliance. In this study it can be seen also that individually (partial) the third variables involves Education Variables (X1), Mentoring Variable (X2), and Controlling of Account Representative Variable (X3) has a positive influence on Personal Tax Payer Compliance. The dominant variable in the Personal Tax Payer Compliance is controlling variables with the highest Beta 0,262. Keywords: Education, Mentoring, Controlling, Account Representative, Tax Complianc

PENGARUH KARAKTERISTIK PERUSAHAAN, KONEKSI POLITIK DAN REFORMASI PERPAJAKAN TERHADAP PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK TAHUN 2008-2012)

Tax is another source of domestic revenue which contributed approximately 70% of the state budget. In order to increase tax revenue, it is necessary precautions to minimize tax avoidance efforts undertaken by the taxpayer. This research aims to examine the influence of firm characteristic consisting of leverage and capital intensity, political connection and tax reform to tax avoidance simultaneously and partial. The type of research used is explanatory research. The sampel method used was purposive sampling. Secondary data obtained from financial statements manufactured corporation and listing on the Indonesian Stock Exchange during the year 2008 until 2012. Multiple regression analysis was conducted using SPSS version 21.00 for windows. The test result showed that the variable leverage, capital intensity, political connection and tax reform take effect simultaneously against tax avoidance. From the result of the analysis of partially known that variable leverage and political connection influential significantly to tax avoidance, while the capital intensity and tax reform did not affect significantly to tax avoidance. Keyword: Tax Avoidance, Leverage, Capital Intensity,  Political Connection, Tax Refor