{"title":"Evaluasi Penggunaan Anggaran di Kecamatan Margahayu Kabupaten Bandung Tahun Anggaran 2018-2020","authors":"Tasya Febriana, Sakrim Miharja, Abdal Abdal","doi":"10.15575/jpkp.v1i1.20389","DOIUrl":"https://doi.org/10.15575/jpkp.v1i1.20389","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui bagaimana evaluasi penggunaan anggaran di Kabupaten Margahayu untuk tahun anggaran 2018-2020 tahun dilihat berdasarkan analisis belanja yang terdiri dari analisis varians, analisis pertumbuhan belanja, analisis keserasian belanja dan rasio efisiensi belanja. Mahmudi menyatakan bahwa analisis belanja dapat dilakukan dalam mengevaluasi penggunaan anggaran yang diperlukan dalam meninjau sejauh mana pemerintah dapatmenggunakan anggaran secara ekonomis, efektif, dan efisien. Sumber data berasal dari primer dan sekunder. Metode yang digunakan dalam penelitian ini adalah deskriptif dengan pendekatan kualitatif, serta teknik pengumpulan data menggunakan wawancara dan studi dokumentasi. Teknik analisis yang digunakan adalah menggunakan triangulasi data berupa dari tiga alur kegiatan, yaitu kegiatan reduksi data, kegiatan penyajian data, dan penarikan kesimpulan atau verifikasi. Hasil dari penelitian ini adalah evaluasi penggunaan anggaran di Kabupaten Margahayu untuk tahun anggaran 2018-2020 berdasarkan analisis varians dapat dikatakan baik, berdasarkan analisis pertumbuhan belanja dapat dikatakan baik, berdasarkan rasio efisiensi belanja dapat dikatakan baik, sedangkan berdasarkan analisis keserasian belanja dapat dikatakan kurang baik.","PeriodicalId":264034,"journal":{"name":"Jurnal Perpajakan dan Keuangan Publik","volume":"90 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132906337","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Rizal Sukma Aliyudin, E. Ahmad, Rizka Azalia Maknunah
{"title":"Pengaruh Penerimaan Pajak dan Bea Balik Nama Kendaraan Bermotor terhadap Pendapatan Asli Daerah setelah Penerapan E-Samsat","authors":"Rizal Sukma Aliyudin, E. Ahmad, Rizka Azalia Maknunah","doi":"10.15575/jpkp.v1i1.20482","DOIUrl":"https://doi.org/10.15575/jpkp.v1i1.20482","url":null,"abstract":"Local Own-source Revenue is income obtained by the region which is collected based on regional regulations under statutory regulations originating from various sources located in the area consisting of regional taxes, regional levies, separated regional wealth management, and other legitimate income. Local Own-source Revenue of Majalengka Regency is still not stable, as seen from the receipt of motor vehicle taxes and transfer fees for motorized vehicles which have fluctuated in realization. Therefore, this study aims to determine the effect of motor vehicle taxes and transfer fees for motorized vehicles on local own-source revenue after the implementation of e-samsat in Majalengka Regency. The research approach used in this research is descriptive analysis and verification using secondary data. The population in this study is the Realization of Regional Original Revenue Reports, especially motor vehicle taxes and transfer fees for motorized vehicles in Majalengka Regency for the 2018-2020 period. While the sample in this study was determined using the census sampling method or saturated sampling so 36 samples were obtained from January 2018 - December 2020. The analytical method used in this study was a multiple linear regression analysis carried out with the help of SPSS 25 software. Based on the research that has been done, it is obtained that the motor vehicle tax has a positive effect on local own-source revenue of Majalengka Regency and the return duty for motorized vehicles has a negative effect on the local own-source revenue of Majalengka Regency.","PeriodicalId":264034,"journal":{"name":"Jurnal Perpajakan dan Keuangan Publik","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127457524","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Sri Astuti Wulandani, Tria Amallia, Zafira Nur Yusra
{"title":"Optimalisasi Target dan Realisasi Pajak Pada E-Filling di Kota Bandung","authors":"Sri Astuti Wulandani, Tria Amallia, Zafira Nur Yusra","doi":"10.15575/jpkp.v1i1.20361","DOIUrl":"https://doi.org/10.15575/jpkp.v1i1.20361","url":null,"abstract":"One form of tax administration modernization for the use of information technology in the taxation sector is the use of E-Filling. In general, the E-Filling system is still less attractive to taxpayers. It can be seen that there are still very few E-Filling users in Indonesia. This study aims to determine the target optimization and realization of e-filling taxes in the city of Bandung. Researchers find information using optimization indicators that are guided by three aspects, namely goals, decision alternatives, and limited resources. This research method uses descriptive research using a qualitative approach and the source of data used in this study is primary data which is the result of interviews. The data analysis technique used is in the form of data reduction, data presentation, and drawing conclusions. The results of the research based on optimization indicators, the use of E-Filing by Bandung City Taxpayers has been implemented well.Keywords: Target, Tax, E-Filling","PeriodicalId":264034,"journal":{"name":"Jurnal Perpajakan dan Keuangan Publik","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130697419","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Sinergitas Kebijakan antara Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP) dan Undang-Undang Pajak Pertambahan Nilai (UU PPN)","authors":"Senda Deliani Andaresta, Wahidah Choerunnisa, Wifa Fatihatul Janiyah","doi":"10.15575/jpkp.v1i1.20351","DOIUrl":"https://doi.org/10.15575/jpkp.v1i1.20351","url":null,"abstract":"Adanya kebijakan Undang-Undang HPP memberikan pengaruh terhadap perubahan peraturan PPN yang berlaku, terkait perubahan tersebut akan memberikan dampak terhadap penerima kewajiban PPN. Oleh karenanya dibutuhkan adanya sinergitas melalui dua cara diantaranya komunikasi dan koordinasi yang baik terkait kebijakan tersebut untuk menyamakan persepsi antara pemerintah dan penerima kewajiban PPN. Metode penelitian Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Jenis data yang digunakan yakni data primer dan data sekunder dengan teknik pengumpulan data berupa wawancara, observasi, dan studi dokumen, yang selanjutnya dianalisis menggunakan teknik analisis miles dan hubermen. tujuan penelitian ini untuk mengetahui terkait hubungan antara UU HPP, UU PPN, dan Penerima Kewajiban PPN serta bentuk pengkomunikasian dan koordinasi seperti apa yang terjadi di ketiganya. Hasil penelitian ini menunjukan bahwa masih kurangnya komunikasi serta koordinasi antar aktor yang terlibat dalam perubahan UU HPP yang mempengaruhi perubahan peraturan UU PPN, dan ini menjadi salah satu penyebab terjadinya kesalahpahaman antara masyarakat terhadap pemerintah.Kata Kunci: UU HPP, UU PPN, Sinergitas","PeriodicalId":264034,"journal":{"name":"Jurnal Perpajakan dan Keuangan Publik","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133270631","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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