TINGKAT KEPATUHAN WAJIB PAJAK DITINJAU DARI PENERAPAN TIGA LAYANAN UNGGULAN SAMSAT JAWA TIMUR (STUDI PADA WAJIB PAJAK KENDARAAN BERMOTOR KANTOR BERSAMA SAMSAT MALANG KOTA – UPT DIPENDA JATIM MALANG KOTA)

The purpose of study  is to find out the differentiation of texpayer’s pursuance level in “SAMSAT Keliling, SAMSAT Corner and SAMSAT Payment Point”, and the influence of those three superior quality services toward the taxpayer who obedient to pay the tax of the owner motorcycle in SAMSAT Malang Kota. Moreover, the type of research which is applied in this study is survey research with quantitative approach in which t echniques that is used to collect the data are quistionaire and documentation. Besides, the researcher spread out the 100  questionnaires to the respondents.Then, there are total 300 respondents from three superior services. Based on the results of the kovarian analysis show that there is no difference signicicantly variable services of SAMSAT Keliling, SAMSAT Corner and SAMSAT Payment Point with the pursuance of taxpayer. However, the results of a simple linear regression analysis show that three SAMSAT’s superior influence significanly to taxpayer and quality sevices which has different rate such as SAMSAT Corner, SAMSAT Keliling, and the last is SAMSAT Payment Point. Key words:  The Superior Service SAMSAT Keliling, SAMSAT Corner and SAMSAT Payment Point, The quality of service, the taxpayer’s pursuance level of motorcycle. ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui perbedaan tingkat kepatuhan wajib pajak pada “SAMSAT Keliling, SAMSAT Corner dan SAMSAT Payment Point” dan pengaruh kualitas pelayanan ketiga layanan unggulan SAMSAT tersebut terhadap kepatuhan wajib pajak kendaraan bermotor Kantor Bersama SAMSAT Malang Kota. Jenis penelitian yang digunakan pada penelitian ini yaitu jenis penelitian survey dengan pendekatan kuantitatif. Teknik pengumpulan data dalam penelitian ini yaitu teknik angket dan teknik dokumentasi. Peneliti menyebarkan angket ke 100 responden pada masing-masing tiga layanan unggulan SAMSAT, sehingga total angket yang disebar adalah sebanyak 300. Berdasarkan hasil analisis kovarian menunjukkan bahwa variabel layanan SAMSAT Keliling, SAMSAT Corner dan SAMSAT Payment Point tidak berpengaruh terhadap perbedaan kepatuhan wajib pajak dan kualitas pelayanan ketiga layanan unggulan SAMSAT berpengaruh terhadap kepatuhan wajib pajak. Sedangkan berdasarkan hasil analisis regresi linear sederhana kualitas pelayanan yang berpengaruh besar terhadap kepatuhan wajib pajak secara berurutan adalah kualitas layanan SAMSAT Corner, SAMSAT Keliling dan terakhir adalah SAMSAT Payment Point. Kata kunci: Layanan Unggulan SAMSAT Keliling, SAMSAT Corner dan SAMSAT Payment Point, Kualitas Pelayanan, Kepatuhan Wajib Pajak Kendaraan Bermotor

ANALISIS TINGKAT AKURASI DINAS PENDAPATAN DAERAH DALAM MENENTUKAN NILAI JUAL OBJEK PAJAK BUMI DENGAN MENGGUNAKAN METODE ASSESSMENT SALES RATIO (STUDI KASUS DI KECAMATAN SUMBERREJO KABUPATEN BOJONEGORO TAHUN 2014)

The Implementation of Law Number 28 Year 2009 on Regional Taxes and Levies causes land and building tax rural and urban sectors (PBB-P2) are managed delegation previously by the central to the local government. PBB-P2 consists of two elements that name are land and building. PBB-P2 practices to the official assessment system that makes tax officials (tax authorities) plays an active role to determine the amount of tax payable by the taxpayers. The basis for calculating the amount of tax payable is sales value of tax object (SVTO) are set against tax object. SVTO must be accurately defined, that must relative in appropriate with the actual market value so as to maximize local revenues of the PBB-P2. The method uses to measure the accuracy of such designation is the method of assessment sales ratio. This research is a descriptive study with a quantitative approach. This study aims to measure the level of accuracy of the determination by the Earth SVTO Bojonegoro Regional Revenue Office in the District Sumberrejo 2014. Based on this research is that the determination of the Earth in the district SVTO Sumberrejo is relatively accurate but less uniform so it needs to be done re-appraisal. Keywords : SVTO, Market value, Assessment sales ratio ABSTRAK Berlakunya Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah menyebabkan terjadinya pelimpahan wewenang pengelolaan pajak bumi dan bangunan (PBB P2) sektor pedesaan dan perkotaan yang semula dikelola Pemerintah Pusat kepada Pemerintah Daerah. PBB P2 terdiri dari 2 unsur yakni Bumi dan Bangunan. PBB P2 menganut official assessment system yang membuat petugas pajak (fiskus) berperan aktif untuk menentukan jumlah pajak terutang oleh wajib pajak. Dasar untuk menghitung besarnya pajak terutang adalah  nilai jual objek pajak (NJOP) yang ditetapkan terhadap objek pajak. NJOP yang ditetapkan haruslah akurat, yakni relatif sesuai dengan nilai pasar yang sebenarnya sehingga memaksimalkan penerimaan asli daerah dari sektor PBB P2. Metode yang digunakan untuk mengukur akurasi atas penetapan tersebut adalah metode assessment sales ratio. Jenis penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif. Penelitian ini bertujuan untuk mengukur tingkat akurasi penetapan NJOP Bumi oleh Dinas Pendapatan Daerah Kabupaten Bojonegoro di Kecamatan Sumberrejo tahun 2014.  Berdasarkan penelitian dapat diketahui bahwa penetapan NJOP Bumi di Kecamatan Sumberrejo adalah relatif akurat namun kurang seragam sehingga perlu dilakukan penialaian ulang (re-appraisal). Kata kunci : NJOP, Nilai Pasar, Assessment sales rati

PENGARUH REALISASI DAN DENDA TERHADAP SISA TARGET PADA PAJAK HOTEL DAN PAJAK RESTORAN (Studi Pada Dinas Pendapatan Daerah Kota Batu Tahun 2012-2014)

Regional autonomy gives freedom to local governments to control the area, one of which relates hotel and restaurant tax revenues. Hotel and restaurant tax revenues are  related to tax of realization and penalty which become independent variables in this study. This study uses explanatory research method by quantitative approach. Data source are secondary. The population in this research is all of monthly time series data revenue of realization, penalty, and rest of target of hotel and restaurant tax. The selection of the samples are based on monthly time series data in the period of January 2012-December 2014, which are 36 samples. The data is  obtained from Local Revenue Office of Batu City. Data analysis is using multiple regression analysis. The result of this study shows that realization and penalty tax have no significant effects on both simultaneous and partial on the rest of hotel and restaurant tax. The Local Revenue Office of Batu City can take some measures to improve hotel and restaurant tax revenue such as being proactive to manage the data and tighten the administration sanctions for the violator to decrease hotel and restaurant tax arrears. Keywords: Realization, Penalty, The Rest of Target, Hotel Tax, Restaurant Tax ABSTRAK Otonomi daerah memberikan kebebasan kepada pemerintah daerah untuk mengatur daerahnya, salah satunya berkaitan dengan penerimaan pajak hotel dan restoran. Penerimaan pajak hotel dan restoran berkaitan dengan realisasi dan denda pajak yang menjadi variabel bebas dalam penelitian ini.Penelitian ini menggunakan metode penelitian explanatory dengan pendekatan kuantitatif. Data yang digunakan berupa data sekunder. Populasi dalam penelitian ini adalah seluruh data time series bulanan realisasi, denda, dan sisa target pajak hotel dan restoran. Penentuan sampel berdasarkan data time series bulanan periode Januari 2012-Desember 2014, yaitu sebanyak 36 sampel. Data yang digunakan berasal dari Dinas Pendapatan Daerah Kota Batu. Analisis data yang digunakan adalah analisis statistik regresi linier berganda. Hasil dalam penelitian ini menunjukkan bahwa realisasi dan denda tidak berpengaruh signifkan baik secara simultan maupun parsial terhadap sisa target pada pajak hotel dan pajak restoran. Upaya yang dapat dilakukan Dinas Pendapatan Daerah Kota Batu dalam meningkatkan penerimaan pajak hotel dan restoran yaitu lebih aktif melakukan pendataan wajib pajak dan memperketat sanksi administrasi bagi pelanggar untuk mengurangi tunggakan pajak hotel dan restoran. Kata kunci: Realisasi, Denda, Sisa Target, Pajak Hotel, Pajak Restora

EVALUASI PERENCANAAN PAJAK PERTAMBAHAN NILAI PADA PT. “X” DI KABUPATEN KEDIRI

Tax is the largest contributor in state revenue which is used to fulfill the country needs and set the government course. Tax from the Taxpayer point of view is defined as one of deduction to their incomes and corporate profits. Especially tax planning for Value Added Tax (VAT) which has some provision in its planning, but it is not needed to use all of the provisions of the planning. One way of VAT planning is by utilizing input tax and output tax and then does the calculation. PT. “X” is one company that uses VAT planning by using two planning methods; first method is by making debit and the second one is by delaying tax payments. In taxation debiting, PT. “X” perform charging by diverting the expired Tax Invoice into the financial statements as an expense of the company, meanwhile delaying payment term means; PT. “X” delays the payment of VAT, so that the company do not have to pay VAT in advance but they can do production first. Keywords : Tax Planning, Evaluation of tax planning, Value Added Tax Planning.   ABSTRAK Pajak merupakan penyumbang terbesar dalam penerimaan negara yang digunakan untuk membiayai kebutuhan negara dan mengatur jalannya pemerintahan.Pajak dilihat dari segi Wajib Pajak merupakan salah satu faktor pengurang penghasilan dan laba perusahaan. Perencanaan pajak khususnya Pajak Pertambahan Nilai (PPN) memiliki ketentuan-ketentuan dalam melakukan perencanaan, akan tetapi tidak semua ketentuan perencanaan tersebut digunakan. Perencanaan PPN diantaranya adalah dengan memanfaatkan Pajak Masukan dan Pajak Keluaran yang kemudian dilakukan perhitungan.PT. “X” merupakan salah satu perusahaan yang menggunakan perencanaan PPN dengan menggunakan dua metode perencanaan, yang pertama adalah melakukan pembebanan dan yang kedua dengan melakukan penundaan pembayaran pajak. Dalam pembebanan pajak, PT. “X” melakukan pembebanan dengan cara mengalihkan Faktur Pajak Masukan yang sudah kadaluwarsa kedalam laporan  keuangan sebagai beban perusahaan, sementara penundaan pembayaran adalah dimana PT. “X” melakukan penundaan pembayaran PPN, dengan begitu perusahaan tidak harus membayar PPN terlebih dahulu tetapi bisa melakukan produksi terlebih dahulu. Kata Kunci : Perencanaan Pajak, Evaluasi Perencanaan Pajak, Pajak Pertambahan Nilai

OPTIMALISASI PENERIMAAN PAJAK BUMI DAN BANGUNAN DAN KONTRIBUSINYA TERHADAP PAJAK DAERAH DI KOTA SURAKARTA (STUDI PADA KANTOR DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET KOTA SURAKARTA)

One prominent source of revenue regional government is local tax. In Surakarta, land and building tax is a local tax with the biggest realization than other local taxes but it still needs an optimization to develop its potentialities .Research method is qualitative. Data collection technique includes interview and documentation. Data analysis involves analyzingrevenue regional government, analyzing land and building tax revenue, calculating and arranging an analytical table of land and building tax contribution, and understanding the constraint against the use of land and building tax revenue to improve local tax income. The result of research is concluded that (1) the contribution of land and building tax to local tax is declining, whereas the effectiveness of land and building tax also declined but remained in a very effective criterion level (2) there are factors constraining land and building tax revenue, but one salient factor is lacking of community awareness to the importance of tax, and (3) the government of Surakarta City has taken several measures, and one of them is giving incentive or reward to taxpayers who always pay land and building tax before deadline. Keywords : optimalization, land and building tax, contribution, local tax ABSTRAK Salah satu pemasukan pendapatan asli daerah yang cukup besar adalah pajak daerah. Di Kota Surakarta, pajak bumi dan bangunan merupakan salah satu jenis pajak daerah yang memiliki realisasi yang terbesar diantara pajak daerah lainya, tetapi masih bisa dioptimalkan bila dilihat dari potensi yang seharusnya bisa diterima. Metode dalam penelitian ini menggunakan metode kualitatif. Proses pengumpulan data dengan tahap wawancara dan dokumentasi. Analisis data yang akan dilakukan dalam penelitian ini yaitu menganalisis penerimaan pendapatan asli daerah, menganalisis penerimaan pajak bumi dan bangunan, menghitung dan menyusun tabel analisis kontribusi pajak bumi dan bangunan, serta mencari kendala dan upaya penerimaan pajak bumi dan bangunan dalam meningkatkan penerimaan pajak bumi dan bangunan. Hasil penelitian menyimpulkan bahwa (1) kontribusi pajak bumi dan bangunan terhadap pajak daerah mengalami penurunan, sedangkan efektivitas pajak bumi dan bangunan juga mengalami penurunan namun tetap dalam tingkat kriteria sangat efektif. (2) beberapa kendala yang dihadapi dalam penerimaan pajak bumi dan bangunan, salah satunya yaitu rendahnya tingkat kesadaran masyarakat. (3) Upaya yang dilakukan pemerintah Kota Surakarta ada beberapa, salah satunya yaitu memberikan insentif berupa reward kepada wajib pajak yang membayar pajak bumi dan bangunan sebelum jatuh tempo. Kata kunci : optimalisasi, pajak bumi dan bangunan, kontribusi, pajak daera

ANALISIS EFEKTIVITAS PENERIMAAN PAJAK HOTEL SEBAGAI PENINGKATAN PENDAPATAN ASLI DAERAH (Studi Pada Penerimaan Pajak Hotel di Kota Batu)

Background of this study are to determine the percentage of hotel tax, hotel tax contributions, efectivenees hotel tax and hotel tax growth rate of the original income. Researchers hope to provide benefits for the city government, especially the Department of Revenue Batu. Based on the results of this study concludes that Contributions are produced with an average percentage of the admission revenue is at 11.42%. Contribution resulting from the average are classified in the ratio from 10.00 to 20.00 group of the less. Effectiveness of hotel tax revenue each year from 2010-2014 to PAD always increased and reached the category of very effective. The rate of growth of hotel tax revenue to the Local Revenue five (5) consecutive years from 2010-2014 has increased very significantly. Keyword: Increased income areas, the effectiveness, contribution of tax hotel revenue  generated, and the rate of growth. ABSTRAK Studi latar belakang penelitian ini dilakukan untuk menentukan persentase pajak hotel, kontribusi pajak hotel, pajak hotel dan efectivenees tingkat pertumbuhan pajak hotel dari pendapatan asli. Para peneliti berharap dapat memberikan manfaat bagi pemerintah kota, khususnya Dinas Pendapatan Batu. Berdasarkan hasil penelitian dapat disimpulkan bahwa Kontribusi diproduksi dengan persentase rata-rata pendapatan tiket masuk di 11,42%. Kontribusi yang dihasilkan dari rata-rata diklasifikasikan dalam rasio 10,00-20,00 termasuk dalam kriteria kurang. Efektivitas penerimaan pajak hotel setiap tahun dari 2010-2014 untuk PAD selalu meningkat dan mencapai kategori sangat efektif. Laju pertumbuhan penerimaan pajak hotel ke Pendapatan Daerah lima (5) tahun berturut-turut 2010-2014 mengalami peningkatan yang sangat signifikan. Kata Kunci : Daerah Peningkatan pendapatan, efektivitas, kontribusi pendapatan hotel pajak yang dihasilkan, dan tingkat pertumbuhan

PENGARUH KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DAN IMPLIKASINYA PADA KINERJA PENERIMAAN PAJAK (STUDI PADA WAJIB PAJAK ORANG PRIBADI DAN BADAN DI KANTOR PELAYANAN PAJAK PRATAMA TUBAN)

This research aimed is to clarify the influence of tax service quality on taxpayers complience and the effect on performance of tax revenue Tax Office Pratama Tuban. This type of research used explanatory research method with quantitative approach. Data collection method is questionnaire and documentation method. The researcher questionnaire distributed directly to 100 respondents, individu and corporate taxpayers. The result of path analysis showed that variable tax service quality has a significant influence partially on the performance of tax revenue, and variable tax service quality has a significant influence partially on taxpayers compliance. Meanwhile, taxpayers compliance do not influence on the performance of tax revenue. Together, however, tax service quality, taxpayers compliance significantly influences the performance of tax revenue. Keywords: The quality of tax service, Compliance taxpayers, and The performance of tax revenue ABSTRAK Penelitian ini bertujuan untuk menjelaskan pengaruh kualitas pelayanan pajak terhadap kepatuhan Wajib Pajak dan implikasinya pada kinerja penerimaan pajak di Kantor Pelayanan Pajak Pratama Tuban. Jenis penelitian yang digunakan pada penelitian ini yaitu jenis penelitian eksplanatori dengan pendekatan kuantitatif. Teknik pengumpulan data dalam penelitian ini yaitu teknik angket dan teknik dokumentasi. Peneliti menyebarkan angket ke 100 responden, yaitu Wajib Pajak orang pribadi dan badan. Berdasarkan hasil analisis jalur menunjukkan bahwa secara parsial variabel kualitas pelayanan pajak berpengaruh terhadap kinerja penerimaan pajak dan juga berpengaruh terhadap kepatuhan Wajib Pajak. Sedangkan kepatuhan Wajib Pajak tidak berpengaruh terhadap kinerja penerimaan pajak. Secara simultan atau bersama kualitas pelayanan pajak berepengaruh terhadap kepatuhan Wajib Pajak dan implikasinya pada kinerja penerimaan pajak. Kata Kunci: Kualitas Pelayanan Pajak, Kepatuhan Wajib Pajak, dan Kinerja Penerimaan Paja

EVALUASI KEBIJAKAN PENGAWASAN PELEKATAN PITA CUKAI PADA MINUMAN MENGANDUNG ETIL ALKOHOL (MMEA) BUATAN DALAM NEGERI (Studi pada Kantor Pengawasan dan Pelayanan (KPPBC) Tipe Madya Cukai Malang)

The domestic affairs Ethyl Alcohol Beverage production shows increasingly, makes Malang Office of Monitoring and Service Tax Excise Madya Cukai Type run faster for monitoring. The goal of this research is to know and evaluate the implementation of stamp excise agglutinative monitoring policy of domestic affairs Ethyl Alcohol Beverage, especially in Group B and Group C. Its analyzis based on William N. Dunn criteria model, those are effectiveness, eficiency, sufficiency, justicy, responsivity, and accuracy. This research also tries to explain and eveluate the supporting factors and the obstacle of its policy implementation. This is qualitative descriptive research. The primary datas by interviewing staff of Malang Office of Monitoring and Service Tax Excise Madya Cukai Type, Ethyl Alcohol Beverage producer and distributor, and also its consumers. Secondary datas come from some relevant documents. The research result shows that some of the criterias are done, like effectiveness, justicy, and responsivity. While the efficiency, sufficiency, and accuracy are not included. The supporting factors like from its good qualification employees, external aid, government support, and society support. The obstacles have a tendency from the minimum employees to do the task, and about low awarness of society or consumer. Keywords: Monitoring Policy, Stamp Excise Agglutinating, Domestic Affairs Ethyl Alcohol                        Beverag

ANALISIS LAJU PERTUMBUHAN DAN KONTRIBUSI PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN PAJAK DAERAH (Studi pada Dinas Pendapatan Daerah Kota Malang)

Malang city with all these consider Malang city as a city of travel, city of student, and city of industry which written on Tri Bina Cita Kota Malang. The position of Malang city can be seen from the amount of travel destination, education institution, and many kinds of industry which located in Malang city. This condition pulls the citizen outside Malang who come to Malang for living a while or stay in Malang. This things causes to the increase of hotel and restaurant services usage which increase the local tax income especially hotel and restaurant tax.This research include to kind of descriptive research with quantitative approach. This research located on Dinas Pendapatan Daerah Kota Malang. The purpose of this research is to describe the rate of growth and contribution of hotel and restaurant tax revenue and the efforts which done to increase the hotel and restaurant tax revenue. The result of this research shows that the average of growth rate of hotel and restaurant tax revenue in 2009-2013 reaches 25,73%, the growth rate of local tax income in 2009-2013 reaches 50,27%, and the average of contribution of hotel and restaurant tax revenue toward local tax income in 2009-2013 reaches 21,22% with sufficient criteria. The efforts which done by Dinas Pendapatan Daerah Kota Malang to increase the hotel and restaurant tax revenue through intensification and extensification and also applying online tax program. Keywords : Hotel Tax, Restaurant Tax, Local Tax, Rate of Growth, Contribution

PERAN PEMERIKSA PAJAK DALAM MENUNJANG PENERIMAAN PAJAK PENGHASILAN DI KANTOR PELAYANAN PAJAK PRATAMA BATU

The assertive and consistent effort to maintenance law is indeed needed in implementing self assessment system. That maintenance effort is done by Tax Service Office Pratama Batu by inspecting and giving guidance to the taxpayers. The implementation and the result of tax investigation are greatly depend on the role of tax inspector. The purpose of this study is to explain the role of tax inspector in supporting tax reception especially income tax. This study uses descriptive qualitative method. The information is obtained by doing direct interview to all tax inspectors in Tax Service Office Pratama Batu. The result of the study shows that the role of tax inspector directly can be seen from the total of letter of tax determination established for the taxpayers based on the result of inspection. Meanwhile, indirectly, their role can be seen from taxpayers’ subservience in fulfilling their taxation obligation based on the education and guidance given. Keywords : Tax Inspector, Tax Investigation, Tax Receptio