Analilis Intenfikasi Wajib Pajak Orang Pribadi Karyawan Dalam Upaya Meningkatan Penerimaan Pajak Penghasilan Pada KPP Pratama Bekasi Utara Tahun 2018 – 2020
DOI:
https://doi.org/10.31334/jiap.v2i1.2893Abstract
The phenomenon in this study is that there is still a lack of knowledge on the intensification of individual taxpayers at KPP Pratama Bekasi Utara in fulfilling their tax obligations, seen from the results of the percentage realization of tax revenues in 2018 of 94.24%, and 2019 an increase of 101, 21%, and in 2020 entering the era of the covid-19 pandemic, the percentage of realized receipts decreased to 89.84%. The purpose of this research is to find out and analyze the implementation of the intensification of individual employee taxpayers in an effort to increase income tax receipts at the KPP Pratama North Bekasi in 2018-2020. The method of analysis uses qualitative. The results of this study indicate that the Intensification of Individual Employee Taxpayers at KPP Pratama Bekasi Utara in 2018-2020 has not been fully in accordance with the procedures for intensification activities that have been setReferences
Sumber Buku
Harjo, Dwikora. 2019. Jakarta : Mitra Wacana Media.
Kurnia, Siti Rahayu. 2013. Perpajakan Indonesia. Jakarta : Euthenia Prima Kurnia, Siti Rahayu. 2017. Perpajakan Konsep Dan Aspek Formal. Bandung:Rekayasa Sains.
Maksudi, Beddy Iriawan. 2017. Dasar-Dasar Administrasi Publik. Rajawali Pers Mardiasmo. 2016. Perpajakan Edisi Terbaru. Bulak Sumur : Andi Yogyakarta. Rohman, Abdul. 2017. Dasar-Dasar Manajemen Publik. Malang : Empat Dua. Rony, Zahara Tussoleha. 2017. Siap Fokus Siap Menulis Skripsi Tesis.
Sugiyono. 2017. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Syafiie, Inu Kencana. 2010. Ilmu Administrasi Publik. Jakarta : Rineka Cipta
Jurnal :
Johny Siagian, Jurnal Ilmiah Buletin Ekonomi Volume 17 No. 2, ISSN: 1410-3842 “Analisis Kegiatan Intensifikasi Pajak dan Hubungannya Dengan Peningkatan Penerimaan Wajib Pajak Orang Pribadi Di KPP Pratama Pasar Rebo Jakarta†http://ejournal.uki.ac.id/index.php/beuki/article/view/287
Muhammad Nur dan Reza Mustagfaran (2016), Jurnal Ilmu dan Budaya, Vol. 49 No. 49 “Analisis Ekstentifikasi dan Intensifikasi Subjek dan Objek Pajak Terhadap Penerimaan Pajak Penghasilan di Kantor Pelayanan Pajak Pratama Tebet†http://journal.unas.ac.id/ilmu-budaya/article/view/248
Nurlela dan Iwan Kesuma Sihombing (2018), Jurnal Bisnis Administrasi, Vol. 07 No. 01, Hal-58-73 “Efektivitas Pelaksanaan Ekstentifikasi dan Intensifikasi Pajak dalam Upaya Peningkatan Penerimaan PPN Pada KPP Pratama di Kota Medan†https://www.ejurnal.plm.ac.id/index.php/BIS-A/article/view/nurlela
Safira Maya dan Mirza (2019) Jurnal Binus Business Review, Vol 3 No 1. 228-245 “Evaluasi Ekstentifikasi Dan Intensifikasi Pajak Serta Kontribusinya Dalam Meningkatkan Penerimaan Pajak Penghasilan Orang Pribadi Pada KPP Pratama Jakarta Tanah Abang Dua†https://journal.binus.ac.id/index.php/BBR/article/view/1312
Maya, Yessi (2017) Jurnal Binus Business Review, Vol 5 No 2. 588-600
“Pelaksanaan Ekstentifikasi Wajib Pajak dan Intensifikasi Pajak: Upaya Peningkatan Penerimaan PPh Orang Pribadi Pada KPP Pratama Duren Sawit†https://journal.binus.ac.id/index.php/BBR/article/view/1183
Rara Natya Dehvi, Jurnal Forum Ilmiah Pendidikan Akuntansi Vol 5 No 1 Oktober 2017( 120-131 ) “Analisis ekstensifikasi dan intensifikasi pajak terhadap penerimaan pajak daerah dalam rangka meningkatkan pendapatan asli daerah Kota Surakartaâ€
https://digilib.uns.ac.id/dokumen/detail/72138/Pengaruh-Ekstensifikasi-dan- Intensifikasi-Pajak-Terhadap-Penerimaan-Pajak-Daerah-dalam-Rangka- Meningkatkan-Pendapatan-Asli-Daerah-Kota-Surakarta
Ashish Mishra and Brijash Kumar Yadav International Journal of Current Research Vol. 9, Issue, 01, pp.45902-45905, January, 2017 “Personal Income Tax Structure In India; An Evalution†http://www.pbr.co.in/2013/2013_month/January/1.pdf
Philmore Alleyne, Terry Haris Journal of Financial Reporting and Accounting 10 April 2017 “Antecedents of taxpayers’ intentions to engage in tax evasion: evidence from Barbadosâ€
https://www.emerald.com/insight/content/doi/10.1108/JFRA-12-2015- 0107/full/html
Irena Zwarowska, Procedia Economics and Finance. Vol.12 “Personal Income Taxation in a Context of a Tax Structure†https://www.sciencedirect.com/science/article/pii/S2212567114003918
T.F. Romanova, O.V. Andreeva, S.N. Meliksetyan, M.O. Othrisko. Vol XX Issue 1, 2017 “Increasing Of Cost Efficiency as a Trend of Public Law Entities Activity Intensification In a Public Administration Sector†https://www.um.edu.mt/library/oar/handle/123456789/28680
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright Notice
Please find the rights and licenses in Jurnal Ilmiah Administrasi Publik. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1.License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
2.Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3.User Rights
Jurnal Ilmiah Administrasi Publik, spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Jurnal Ilmiah Administrasi Publik permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Jurnal Ilmiah Administrasi Publik on distributing works in the journal and other media of publications.
4.Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Jurnal Ilmiah Administrasi Publik will not be held liable for anything that may arise due to the author(s) internal dispute. Jurnal Ilmiah Administrasi Publik will only communicate with the corresponding author.
5.Miscellaneous
Jurnal Ilmiah Administrasi Publik will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Jurnal Ilmiah Administrasi Publik editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement" prior to the article publication.