Realisasi Penerimaan Pajak Pertambahan Nilai Kegiatan Membangun Sendiri (PPN KMS) pada Kantor Pelayanan Pajak Pratama Jakarta Pademangan Tahun 2023
DOI:
https://doi.org/10.31334/transparansi.v8i1.4818Keywords:
VAT, KMS VAT, Building Construction Permit, Central TaxAbstract
(Realisation of Value Added Tax Revenue from Self-Construction Activities (PPN KMS) at the Jakarta Pademangan Tax Office in 2023) VAT on Self-Building Activities (KMS) is a tax imposed on Taxpayers who carry out building activities, both new buildings and expansions of old buildings, which are carried out not in business activities or work by individuals or bodies whose results are used by themselves or used by other parties. The objectives to be achieved in this writing are to find out how the KMS VAT Receipt is at the Jakarta Pademangan Pratama Tax Office in 2023. What efforts have been made so that the KMS VAT revenue target is achieved and to find out what factors are obstacles and how to deal with these obstacles. Abstrak PPN Kegiatan Membangun Sendiri (KMS) merupakan pajak yang dikenakan kepada Wajib Pajak yang melakukan kegiatan membuat bangunan, baik bangunan baru maupun perluasan bangunan lama, yang dilakukan tidak dalam kegiatan usaha atau pekerjaan oleh orang pribadi atau badan yang hasilnya digunakan sendiri atau digunakan pihak lain. Tujuan yang ingin dicapai dalam penulisan ini adalah untuk mengetahui bagaimana Penerimaan PPN KMS pada KPP Pratama Jakarta Pademangan Tahun 2023. Apa saja upaya yang dilaksanakan agar target penerimaan PPN KMS tercapai dan untuk mengetahui faktor apa saja yang menjadi hambatan serta bagaimana upaya menghadapi hambatan tersebut.References
Buku
Abdul, Halim, Bawono, Icuk Rangga, Dara, Amin,2020.Perpajakan. Jakarta. Penerbit: Salemba Empat
Anggoro, Damas Dwi, 2017. PPN Kegiatan Membangun Sendiri dan Retribusi Daerah.Malang: Penerbit UB Press
Mardiasmo, 2018. Perpajakan, Yogyakarta: Penerbit Andi Priantara, Diaz, 2012. Perpajakan Indonesia Edisi 2. Jakarta. Penerbit: Mitra Wacana Media
Resmi, Siti. 2017. Perpajakan. Jakarta: Salemba Empat Samudera, Azhari Aziz, 2016. Perpajakan Di Indonesia Jakarta. Penerbit: PT RajaGrafindo Persada
Ratmono, Dwi, dan Nur Cahyonowati. 2013 Kepercayaan Terhadap Otoritas Pajak Sebagai Pemoderasi Pengaruh Deterrence Factors Terhadap Kepatuhan Wajib Pajak Pribadi. Jurnal Akuntansi Indonesia, Vol. 2 No. 1 Januari 2013, Hal. 1-15
Ratmono, Dwi dan Faisal. 2014, Model Kepatuhan PajaK Sukarela: Peran, Denda, Keadilan Prosedural dan Kepercayaan Terhadap Otoritas Pajak, Simposium Nasional Akuntansi XVII.
Ratmono, Dwi. 2014. Model Kepatuhan Pajak Sukarela: Peran, Denda, Keadilan Prosedural dan
Kepercayaan Terhadap Otoritas Pajak. Jurnal Akuntansi dan Auditing Indonesia. DOI: 10.20885/jaai.vol18.iss1.art4
Pravasanti, Yuwita Ariessa dan Desy Nur Pratiwi. (2020) Pengaruh Kesadaran, Pemahaman, Sanksi,
Dan Pelayanan Terhadap Kepatuhan Wajib Pajak Pada KPP Pratama Surakarta Seminar Nasional Sistem Informasi 2020, 20 Oktober 2020 Fakultas Teknologi Informasi – UNMER Malang.
DOKUMEN
Undang-Undang Nomor 7 Tahun 2021 tentang Undang – Undang Harmonisasi Perpajakan
Peraturan Menteri Keuangan PMK 61/2022 Ketentuan PPN Kegiatan Membangun Sendiri.
Laporan Kinerja Tahun 2023 KPP Pratama Jakarta Pademangan
Laporan Nilai Kinerja Organisasi Tahun 2023 KPP Pratama Jakarta Pademangan
Downloads
Additional Files
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
Please find the rights and licenses in Transparansi : Jurnal Ilmiah Ilmu Administrasi By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
- License
The commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-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
Transparansi : Jurnal Ilmiah Ilmu Administrasi spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Transparansi : Jurnal Ilmiah Ilmu Administrasi permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Transparansi : Jurnal Ilmiah Ilmu Administrasi 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. Transparansi : Jurnal Ilmiah Ilmu Administrasi will not be held liable for anything that may arise due to the author(s) internal dispute. Transparansi : Jurnal Ilmiah Ilmu Administrasi will only communicate with the corresponding author.
5. Miscellaneous
Transparansi : Jurnal Ilmiah Ilmu Administrasi will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Transparansi : Jurnal Ilmiah Ilmu Administrasi 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.
