Kajian Pemetaan Dan Optimalisasi Potensi Pajak Dalam Rangka Meningkatkan Pendapatan Asli Daerah (Pad) Di Kabupaten Jember

Wardhono, Adhitya; Indrawati, Yulia; Qori’ah, Ciplis Gema

doi:10.12777/jati.7.2.69-76

Cited by 5 publications

(5 citation statements)

References 1 publication

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“…Dampak negatif akibat merebaknya Covid-19, perkembangan perusahaan UMKM terhambat, dimana pergerakan perusahaan UMKM yang membutuhkan ruang pameran atau iklan, melalui physical distancing dan penerapan Pembatasan Kegiatan Masyarakat (PPKM) untuk mempercepat penanggulangan dan pencegahan penyebaran Covid-19 yang semakin meningkat di Indonesia. Pajak adalah pembayaran yang harus dibayar oleh warga negara sesuai dengan undang-undang saat ini (Wardhono et al, 2013). Tidak dapat dipungkiri bahwa banyaknya sektor perpajakan, termasuk keberadaan para pelaku Usaha Mikro, Kecil dan Menengah (UMKM) berdampak pada potensi penerimaan pajak Indonesia (Aditya, 2021).…”

Section: Pendahuluanunclassified

Religiusitas, Moral, Budaya Lingkungan Terhadap Kepatuhan Wajib Pajak Umkm Pada Masa Pandemi Covid-19

Mukoffi

Himawan²,

Sulistyowati³

et al. 2023

j. inf. perpajak. akunt. keuang. n.a.

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Taxpayer compliance plays an important role in increasing state tax revenue, several factors that affect tax compliance are religiosity, morals and environmental culture. The purpose of this study was to determine the effect of religiosity, morals and environmental culture on MSME taxpayer compliance during the Covid-19 pandemic in Lowokwaru District, Malang City partially and simultaneously. This research uses quantitative methods. Determination of the sample using the Incidental Sampling technique in order to obtain a research sample of 95 MSME Taxpayers in Lowokwaru District, Malang City. The data collection technique used by the researcher is a questionnaire. The data analysis method used is multiple linear regression using the SPSS program. The results of the study prove that religiosity has a significant effect on MSME taxpayer compliance, morality has a significant effect on MSME taxpayer compliance with a tcount, and environmental culture has a significant effect on MSME taxpayer compliance. Meanwhile, jointly/combined religiosity, morals and environmental culture have a significant effect on MSME taxpayer compliance during the Covid-19 pandemic in Lowokwaru District, Malang City for what needs to be considered by MSME taxpayers, namely being obedient in paying taxes on time.

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Section: Pendahuluanunclassified

Religiusitas, Moral, Budaya Lingkungan Terhadap Kepatuhan Wajib Pajak Umkm Pada Masa Pandemi Covid-19

Mukoffi

Himawan²,

Sulistyowati³

et al. 2023

j. inf. perpajak. akunt. keuang. n.a.

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“…Dampaknya pada PAD adalah adanya jenis pajak daerah yang sangat tidak berpotensi namun terus dikembangkan karena sudah cetakan dari pemerintah pusat. Hal ini terjadi karena lemahnya administrasi dan kurangnya sanksi terhadap wajib pajak yang mangkir dari tagihan pajak (Wardhono, Indrawati, & Qoriah, 2012).…”

Section: Pendahuluanunclassified

Analisis Optimalisasi Potensi Daerah untuk Meningkatkan Pendapatan Asli Daerah Kota Malang

Triarda

Damayanti

2021

JIIP

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Pendapatan Asli Daerah (PAD) seringkali dijadikan bahan komparasi antar kabupaten/kota di Indonesia. Tidak hanya besarannya saja, tetapi juga komposisinya terhadap jumlah pendapatan daerah selain dari dana perimbangan dan lain-lain pendapatan daerah yang sah menarik untuk dikaji. Umumnya, penerimaan PAD didominasi oleh pajak daerah. Sayangnya, jenis-jenis pajak daerah terlalu kaku sehingga menyulitkan bagi kabupaten/kota dalam berinovasi demi meningkatkan PAD. Untuk meningkatkan PAD lahkah pertama yang diperlukan adalah menganalisis potensi daerah masing-masing. Dengan mempergunakan dokumen-dokumen keluaran Pemerintah Kota Malang antara tahun 2012-2019 yang dianalisis secara kuantitatif, tulisan ini menemukan hasil bahwa perkembangan ekonomi telah merubah potensi daerah. Beberapa sektor pajak seperti BPHTB, PBB, dan PPJ tidak dapat lagi dijadikan sebagai sektor yang diandalkan apabila masih dikalkukasi dan dikelola dengan pemahaman lama. Terdapat faktor yang tidak dapat dikendalikan oleh pemerintah Kota Malang, seperti suku bunga bank, pertumbuhan ekonomi makro, nilai tukar rupiah terhada dolar, dan lain-lain yang juga berpengaruh pada realisasi pajak daerah. Perkembangan ekonomi Kota Malang telah menghasilkan primadona baru dalam pajak daerah, yaitu hotel dan restoran. Sayangnya Pemerintah Kota Malang masih terlalu berfokus pada BPHTB, PBB, dan PPJ sehingga belum mengoptimalkan potensi pajak hotel dan restoran.

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“…One of the effective ways in regional development is through the Improvement of Regional Apparatus Performance. According to Wardhono et al stated that the factors that influence the optimization of local tax revenues are institutional factors and local tax management [11]. Meanwhile, Farida and Azman stated that the factors that influence the optimization of restaurant tax collection are low taxpayer awareness, weak supervision, and limited human resources as well as facilities and infrastructure [12].…”

Section: Strategic Management For Increasing Local Own Revenuementioning

confidence: 99%

Analysis of Strategy Implementation on Land and Building Tax Payment Via GoBills (Gojek) in New Normal

Sailawati¹,

Wulansari²

2021

Proceedings of the 3rd Annual International Conference on Public and Business Administration (AICoBPA 2020)

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The COVID-19 pandemic is not only a health crisis of immense proportion, but it is also an imminent restructuring of the global economy. The impact of the COVID-19 pandemic is extensive and has presented enormous challenges to the world as a whole. A full economic recovery from the Covid-19 is unlikely. The governments must build resilience and lead in this time of crisis to a new phase "new normal" in the COVID-19 pandemic. The purpose of this research was to analysis of strategy implementation on land and building tax payment via gobills use GoPay (gojek) for improving public government performance in the Local Revenue Agency of Samarinda in new normal. This research used a case study qualitative method. The research was conducted by analysing the organization's internal and external environment, which was then incorporated into the SWOT Matrix (Strength, Weakness, Opportunity, Threat), Grand Strategy Matrix, and SPACE Matrix (Strategic Position and Action Evaluation). To collect data, this research used interview techniques, documentation, observation, and literature study.The result of this research showed that the strategy implementation on land and building tax payment via gobills (gojek) was effective and efficient towards achieving organizational goals in new normal. The result also showed that the factor of leadership was of most importance, leadership qualities of The Local Revenue Agency head were identified as the most critical and influential actor in improving organization performance because the leader has to adapt and manage the changes brought by the job, all the roles, responsibilities, and protect the health system of the employee with social distancing guidelines in new normal.

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Kajian Pemetaan Dan Optimalisasi Potensi Pajak Dalam Rangka Meningkatkan Pendapatan Asli Daerah (Pad) Di Kabupaten Jember

Cited by 5 publications

References 1 publication

Religiusitas, Moral, Budaya Lingkungan Terhadap Kepatuhan Wajib Pajak Umkm Pada Masa Pandemi Covid-19

Religiusitas, Moral, Budaya Lingkungan Terhadap Kepatuhan Wajib Pajak Umkm Pada Masa Pandemi Covid-19

Analisis Optimalisasi Potensi Daerah untuk Meningkatkan Pendapatan Asli Daerah Kota Malang

Analysis of Strategy Implementation on Land and Building Tax Payment Via GoBills (Gojek) in New Normal

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