PENGARUH KUALITAS PELAYANAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (STUDI PADA KANTOR PELAYANAN PAJAK MADYA MALANG)

This study aimed to clarify the effect of service quality consist of variable Tangibles, Reliability, Responsiveness, Assurance, Empath simultaneously and partially on Corporate Taxpayer Compliance Tax Office Madya Malang. The method used in this research is explanatory research method, using a questionnaire as a data collection that is  distributed directly to 93 respondents, corporate taxpayer. Data analysis for this study by using multiple linear regression analysis aided by SPSS software version 16. The result of multiple linear regression analysis show that variable Tangibles, Reliability, Responsiveness, Assurance, Empathy has a significant influence simultaneously and partially on corporate taxpayer comlpliance Tax Office Madya Malang. Responsiveness is the most dominant variables influencing corporate taxpayer compliance. Keyword: Sevice Quality, Taxpayer Compliance, Corporate Taxpayer Compliance

ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN (Studi Pada Dinas Pendapatan, Pengelolaan Keuangan dan Aset Kota Probolinggo)

Land and Building Tax Transitional Rural and Urban throughout the Regency/ City Government conducted begin no later than January 1, 2014. Probolinggo city is one of cities that implemented tax on land and building be the Local Taxes in 2013. Law No. 28 of 2009 on Regional Taxes and Levies Tax on Land and Building mandates previously Tax Center is now a local tax. The method used is descriptive research.  The results indicate the effectiveness of land and building tax collection in Probolinggo City less effective because for 6 years from 2008-2013 have not reached the predetermined income target. Low income receipt in 2010 amounted to 72.12% with less effective criteria. While the highest income realization in 2013 amounted 83.48% with criteria quite effective. The increasing of land and building tax income in 2013 due the transition of land and building tax into Local Taxes. In the other hand, taxes socialization from fiscus increase tax compliance. In an effort to improve the land and building tax income in Probolinggo city need to repeat data collection on Land and Building Tax Objects by adjusting the market price and the current economy. Keyword: Regional Taxes, Land and Building Tax Transition, and Land and Building Ta

PENGARUH PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN FISKUS DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK UMKM DI KANTOR PELAYANAN PAJAK PRATAMA MALANG UTARA)

The low level tax compliance of small medium enterprises taxpayer caused the Government issued Government Regulation No. 46 Year 2013 on Income Tax on income derived by a taxpayer who has a circulation of 4.8 Billion Maximum Effort in 1 year. In addition, factors that may affect tax compliance is the knowledge of the procedures to meet tax obligations and knowledge about the function and role of taxes, on the other factors also affect the quality of service tax authorities on tax compliance. The population in this research are all taxpayers registered small and medium enterprises  in the North Malang service tax office until January 2014 in the amount of 3,967 taxpayers and the sample is calculated by Slovin formula in order to obtain 98 respondents. Based on the results of the F test is known that the knowledge of taxation, quality of service tax authorities and tax rates jointly have a significant effect on tax compliance. Meanwhile, based on the results of the t test is known that the knowledge of taxation partially significant effect on tax compliance, quality of service tax authorities partially insignificant effect on tax compliance and tax rates partially affect taxpayer compliance, but has a negative effect. Keywords: tax knowledge, Quality service of tax employee, tax rate, taxpayer complianc

PENGARUH SOSIALISASI, MOTIVASI, DAN PEMAHAMAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA PENGUSAHA KENA PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA MALANG UTARA)

This research aims to analyze and explain the influence effect of socialization, motivation, and taxpayer understanding toward taxpayer compliance. This study occurred form the effort that done by Directorate General Taxes wich is conducting the reformation of administrative system in Value Added Tax (VAT). That reformation is tagged by rising regulation in PER-10/PJ/2013 and PER-11/PJ/2013, wich is started on June 2013 that the responsibility to collect and report monthly tax return must be used e-SPT. This research used explanatory research method wich is showed the casual relation between the variables by hypothesis tested. The population of this research is amounted to 1.051 taxpayer that sample determined by using slovin formula wich is amounted to 100 taxpayer. Sample is taken by using simple random sampling technique and data collection method is collected by speading questionnaire. Analysis used multiple linear regression. Based on the result of this analysis is known that socialization variable and taxpayer understanding has a positively and significantly influence toward taxpayer compliance, meanwhile motivation variabel has positively influence unfortunately it hasn’t significantly influence toward taxpayer compliance. Keywords: Socialization, Motivation, Taxpayer Understanding, and Taxpayer Complianc

EVALUASI KEWAJARAN HARGA DAN KESESUAIAN METODE TRANSFER PRICING DENGAN PERDIRJEN PAJAK NOMOR PER-32/PJ/2011 (STUDI KASUS PADA PT. MERTEX INDONESIA)

PT. MERTEX using Transactional Net Margin Method as a pricing method in transfer pricing transactions with related parties. Related to this method, needs to be applicated Arm’s Length Principles as defined in PER-32/PJ/2011. This study used a descriptive research with a qualitative approach based on case studies. The results showed that, transfer pricing methods used by PT. MERTEX in accordance with the Arm’s Length Principles and PT. MERTEX has implemented procedures and measures, as stipulated in PER-32/PJ/2011. There are differences between PT. MERTEX and Directorate General of Taxes Auditor in the disclosure of arm’s length price on transfer pricing transaction, so it needs to be continued to the Objection level. Documentation of PT. MERTEX’s transaction with related parties needs to be continued to meet the requirements in applying the Arm’s Length Principles as defined in PER-32/PJ/2011. If PT. MERTEX can show that documents in case of investigation by the Director General of Taxes Auditor, PT. MERTEX have strong evidence to support his argument in applying the arm’s length price/ earnings, thus PT. MERTEX able to resolve their disputes with the Auditor until the Appeals level. Keyword: Transactional Net Margin Method, Transfer Pricing, Related Party, Arm’s Length, PER-32/PJ/201

FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI REGULASI DAERAH TERKAIT PENERIMAAN PAJAK REKLAME (Studi Kasus di Dinas Pendapatan Daerah Kota Malang)

The study is based on the factors that influence the implementation of regulations related areas advertisement tax revenues. The study is also seen how the implementation of regulations related to the area of ​​the advertisement tax revenues. The purpose of this study is to determine how the implementation of regulations related areas advertisement tax receipts, and the factors that influence the implementation in order to optimize the advertisement tax receipts in Malang. This study used a qualitative research method with a descriptive approach. Data collected through interviews, observation, and documentation. Data analysis techniques in this study consisted of data collection, condensation, data presentation, and conclusion by Miles and Huberman’s model (2014:14). The results of this study is that the implementation of regulations related areas advertisement tax receipts in Malang has been effective enough to be analyzed researchers used a Grindle’s model. Factors that influence the implementation of local regulations in order to optimize the advertisement tax receipts, covering internal and external factors which consists of enabling and inhibiting factors. Keywords : implementation, implementation of regulatory areas, tax revenues, tax Billboard. ABSTRAK: Penelitian ini didasarkan atas adanya faktor-faktor yang mempengaruhi implementasi regulasi daerah terkait penerimaan pajak reklame. Penelitian ini juga dilihat dari bagaimana implementasi regulasi daerah terkait penerimaan pajak reklame tersebut. Tujuan penelitian ini adalah untuk mengetahui bagaimana implementasi regulasi daerah terkait penerimaan pajak reklame, dan faktor-faktor apa yang mempengaruhi implementasi tersebut dalam rangka mengoptimalkan penerimaan pajak reklame di Kota Malang. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif. Pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi. Teknik analisis data dalam penelitian ini terdiri dari pengumpulan data, kondensasi data, penyajian data, dan penarikan kesimpulan sesuai model Miles dan Huberman (2014:14). Hasil dari penelitian ini adalah bahwa implementasi regulasi daerah terkait penerimaan pajak reklame di Kota Malang sudah cukup efektif dengan dianalisis peneliti menggunakan model Grindle. Faktor-faktor yang mempengaruhi implementasi regulasi daerah dalam rangka mengoptimalkan penerimaan pajak reklame, meliputi faktor internal dan eksternal yang terdiri dari faktor pendukung dan penghambat. Kata Kunci : implementasi, implementasi regulasi daerah, penerimaan pajak, pajak reklame

ANALISIS PENERIMAAN PAJAK HOTEL DAN RESTORAN SEBAGAI SUMBER PENDAPATAN ASLI DAERAH KOTA MADIUN (Studi Pada Dinas Pendapatan Daerah Kota Madiun Tahun 2009-2013)

Madiun city is as one of business economic growth in East Java then investment are expected to be increased for the economic growth. The development of hotel and restaurant in Madiun City is right choices because it has potential market that supported by strategic location. The hotel and restaurant tax are the type of local tax potential to be improved and be able to support local revenue of Madiun. Methods used of the research is descriptive quantitative. Variables are using contribution, effectiveness and growth rate that is an analysis of the data used to research. The research indicated the results of the average contribution of the hotel and restaurant tax during 2009-2013 years is 2,26 % and 2,84 %. The effectiveness of tax revenue hotel and restaurant tax in 2009-2013 year shows the average 113,55 % and 120,50 %. The rate of growth the hotel and restaurant tax shows the average 23,42 % and 31,27 %. The efforts which done by Dinas Pendapatan Daerah Kota Madiun to increase tax of the hotels and restaurants revenue through intensification and extensification. Keywords : Hotel Tax, Restaurant Tax, Local Tax, Local Revenu

PENGARUH PERSEPSI PELAKSANAAN SENSUS PAJAK NASIONAL, SIKAP WAJIB PAJAK PADA PELAKSANAAN SANKSI DENDA DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK ORANG PRIBADI DI KELURAHAN MIJI KOTA MOJOKERTO)

Tax compliance is one of  factors in achieving revenue goals through taxation sector. Direktorat Jenderal Perpajakan (DJP) as the government agencies that provide services in the field of taxation is trying to create a program of the National Tax Census aimed to obtain accurate data on the taxpayer, which is expected to increase tax compliance. Taxation system applied in Indonesia  is a self-assessment system in which the system gives occasion to the taxpayers to calculate, pay and report how much the tax that they must pay to government. The application of this system is accompanied by supervision by DJP with the provision of financial penalties, so that the attitude of the taxpayer on the implementation of the financial penalties are expected to increase the level of tax compliance if the taxpayer considers that the penalties would be more burdensome tax burden. The application of the system of self-assessment system that gives authority entirely to the taxpayer to calculate the tax itself is not handled from the necessity of taxation public awareness as to the importance of tax taxpayer for the governance and national development.  Miji subdistric Mojokerto City known as one of the craft center and miniature of Phinisi boat, some people who live in the area  work as a craftsman shoe so that the public is obliged to be a taxpayer and report their income. Potential tax in Miji subdistric Mojokerto city make the place become one of the main objectives of the National Tax Census program. Keywords: Implementation of National Tax Census Perception, Attitudes Taxpayers toward the Implementation of Sanction Fines, Consciousness Taxation, Taxpayer Compliance

IMPLEMENTASI ELEKTRONIK NOMOR SERI FAKTUR PAJAK SEBAGAI UPAYA PERBAIKAN SISTEM ADMINISTRASI PAJAK PERTAMBAHAN NILAI (Studi pada Kantor Pelayanan Pajak Pratama Malang Utara)

This research is conducted according to implementation of E-NOFA at KPP Pratama Malang Utara. The Analysis of Implementation is reviewed by tax invoice serial number publishing mechanism, the ammount of taxable entreprenuer using E-NOFA, the quantity of E-NOFA  published, obstacles in implementation of E-NOFA and its problem solving. This research uses descriptive method with qualitative approach. The data sources were collected from interview and secondary data. The result of this research, the implementation of E-NOFA at KPP Pratama Malang utara has had improvement administration system of VAT which can be seen from significant change in numbering serial of tax invoice. Implementation E-NOFA at KPP Pratama Malang utara has some problems which are divided by 2, external problem and internal problem. The effort which can be done by KPP Pratama Malang Utara including preparing about implementation of e-Tax Invoice, can not giving total limit for E-NOFA order, fixing connection and internet network, urges non-taxable entrepreuner for not publishing serial number of tax invoice and actively socialize long time before implementation of new policy Key Word: Tax Invoice, electronic serial number of tax invoice, Taxable Entrepreneur, Value Added Tax,  and administration system of VAT ABSTRAK Penelitian ini dilakukan pada implementasi e-NOFA di Kantor Pelayanan Pajak Pratama Malang Utara. Analisis atas implementasi e-NOFA ditinjau dari mekanisme penerbitan nomor seri faktur pajak, jumlah Pengusaha Kena Pajak yang menggunakan e-NOFA, jumlah penerbitan e-NOFA, hambatan dalam pelaksanaan e-NOFA dan upaya yang dilakukan untuk memperbaiki hambatan tersebut. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Sumber data diperoleh dari wawancara dan data sekunder. Hasil dari penelitian ini yaitu implementasi e-NOFA di Kantor Pelayanan Pajak Pratama Malang Utara mengalami perbaikan sistem administrasi Pajak Pertambahan Nilai yang dapat dilihat dari perubahan yang signifikan dalam penomoran seri faktur pajak. Implementasi e-NOFA di Kantor Pelayanan Pajak Pratama Malang Utara mengalami beberapa hambatan yang dibedakan menjadi dua yaitu hambatan internal dan hambatan eksternal. Upaya yang dapat dilakukan Kantor Pelayanan Pajak Pratama Malang Utara yaitu diantaranya dengan mempersiapkan pelaksanaan e-Tax Invoice, tidak membatasi jumlah permintaan e-NOFA, memperbaiki koneksi atau jaringan internet, menghimbau wajib pajak non pengusaha kena pajak untuk tidak menerbitkan nomor seri faktur pajak dan melaksanakan sosialisasi jauh-jauh hari sebelum pelaksanaan peraturan baru.   Kata Kunci: Faktur Pajak, Elektronik Nomor Seri Faktur Pajak,  Pengusaha Kena Pajak, Pajak Pertambahan Nilai, dan Sistem Administrasi Pajak Pertambahan Nila

EFEKTIVITAS PENERIMAAN PAJAK DAERAH (Studi Kasus Pajak Hotel dan Pajak Restoran Kota Malang)

Local taxes revenue are one source of local revenue for financing development. The implementation of local taxes revenue based on regulation owned. Hotel and restaurant taxes are type of local taxes revenue. The purpose of this research are to find the extent of efectiveness and growth rate of the hotel, restaurant taxes in Malang City, and the cotribution given from hotel and restaurant taxes against taxes of the regions and local revenue. This research uses descriptive research. The result of this research showes the average effectiveness of hotel tax amounted 146,01% with growth rate average 45,87%. The average effectiveness of restaurant tax amounted 111,83% with growth rate average 19,31% for 2011-2014. Based on that, Department of local revenue in Malang City should make a calculation of potential taxes to optimized the tax target and revenue in Malang city. Keyword : Hotel and Restaurant Tax, New Public Service, Effectiveness, Growth Rate ABSTRAK Pajak daerah merupakan salah satu sumber Pendapatan Asli Daerah (PAD) dalam membiayai pembangunan daerah. Pelaksanaan pemungutan pajak daerah berdasarkan peraturan daerah yang dimiliki masing-masing daerah. Pajak hotel dan pajak restoran merupakan jenis  dari pajak daerah.Tujuan penelitian ini untuk mengetahui efektivitas dan laju pertumbuhan pajak hotel dan pajak restoran serta kontribusi yang diberikan pajak hotel dan pajak restoran terhadap pajak daerah dan pedapatan asli daerah. Metode penelitian yang digunakan adalah metode deskriptif dengan data kualitatif yang berasal dari laporan target dan realisasi penerimaan pajak daerah tahun anggaran 2011-2014 serta laporan penerimaan pendapatan asli daerah tahun anggaran 2011-2014 dari Dinas Pendapatan Daerah Kota Malang. Hasil penelitian ini menunjukkan bahwa rata-rata efektivitas pajak hotel 146,01%. Rata-rata efektivitas pajak restoran 111,83%. Dinas Pendapatan Daerah Kota Malang seharusnya melakukan perhitungan potensi untuk dapat mengoptimalkan target yang ditetapkan. Kata Kunci : Pelayanan Publik, Efektivitas, Laju Pertumbuhan, Pajak Hotel, Pajak Restora