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Agus Yuliarta
Abstrak :
Pemanfaatan teknologi informasi berbasis internet kini berkembang demikian pesatnya, Direktorat Jenderal Pajak sejak tahun 2012 memberikan pelayanan fasilitas pelaporan berbasis internet melalui sistem e-filing melalui website Direktorat Jenderal Pajak. Hal ini dilakukan untuk meningkatkan kepatuhan Wajib Pajak dalam tujuan utamanya peningkatan penerimaan pajak. Dilihat dari aspek ease of administration, kebijakan sistem e-filing melalui website Direktorat Jenderal Pajak perlu dievaluasi karena secara tidak langsung meningkatkan kepatuhan Wajib Pajak Orang Pribadi. Penelitian ini betujuan menganalisis tingkat penyampaian SPT PPh Orang Pribadi sebelum dan sesudah adanya sistem e-filing melalui website Direktorat Jenderal Pajak. Menjelaskan Wajib Pajak lebih memilih menyampaikan SPT PPh Orang Pribadi menggunakan e-filing melalui website Direktorat Jenderal Pajak. Serta menganalisis langkah-langkah yang dilakukan agar sistem e-filing melalui website Direktorat Jenderal Pajak menjadi lebih baik. Penelitian ini menggunakan metode campuran (mixed methods research) yaitu kombinasi penelitian kuantitatif dan kualitatif. Hasil penelitian menunjukkan adanya sistem e-filing melalui website Direktorat Jenderal Pajak tidak signifikan mempengaruhi tingkat penyampaian SPT PPh Wajib Pajak Orang Pribadi. Wajib pajak lebih memilih menyampaikan SPT Tahunannya melalui sistem e-filing karena lebih pasti, mudah, nyaman dan aman. Upaya yang dapat dilakukan agar sistem e-filing melalui website Direktorat Jenderal Pajak menjadi lebih baik diantaranya mengevaluasi menu dan fitur sistem e-filing setiap tahunnya,menambah kapasitas server dan jaringan,menjadikan sistem e-filing selain sebagai fungsi pelayanan juga fungsi pengawasan serta ditingkatkannya sosialisasi dan edukasi. ......Utilization of Internet-based information technology is now growing so rapidly, the Directorate General of Taxation since 2012 has been providing services through the internet-based reporting facility of e-filing system through the website of the Directorate General of Taxation. This is done to improve taxpayer compliance in its main purpose of taxes. Viewed from the aspect of ease of administration, the e-filing system policy through the website of the Directorate General of Taxation needs to be evaluated because it indirectly increases the individual taxpayer compliance. This study aims to analyze the level of delivery of SPT Personal Income Tax before and after the introduction of e-filing system through the website of the Directorate General of Taxation. Explaining the Taxpayers prefer delivering SPT Personal Income Tax by using e-filing through the website of the Directorate General of Taxation. In addition, to analyze the measures undertaken for the system of e-filing through the website of the Directorate General of Taxes to be better. This study used mixed methods (mixed methods research) namely a combination of quantitative and qualitative research. The results showed the existence of e-filing system through the website of the Directorate General of Taxation does not significantly affect the rate of submission of SPT Personal Income Tax. Taxpayers prefer Annual SPT through e-filing system because it is more definite, easy, convenient, and safe. Attempts that can be done so that the e-filing system through the website of the Directorate General of Taxation to be better including to evaluate the menus and features of the e-filing system annually, adding server capacity and network, makes the efiling system other than as a function of oversight functions and services also it would increase socialization and education.
Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2015
T44034
UI - Tesis Membership  Universitas Indonesia Library
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Harmoko
Abstrak :
[Pertambangan merupakan bidang usaha yang sedang diminati oleh para investor saat ini. Akan tetapi usaha pertambangan memiliki tingkat resiko tinggi (high risk), memerlukan modal besar (high cost) dan menggunakan teknologi modern (modern technology) selain itu kegiatan pertambangan juga memiliki kewajiban-kewajiban berupa Penerimaan Negara Bukan Pajak yang harus dipenuhi kepada Negara. Dan setelah kewajiban kepada Negara dipenuhi, masih ada satu kewajiban yang tidak kalah pentingnya yaitu menyelesaikan sebagian atau seluruh hak atas tanah dalam Wilayah Izin Usaha Pertambangan (WIUP) untuk kegiatan usahanya dengan pemegang hak tanah sebagaimana ditetapkan dalam Pasal 135 Undang-Undang Nomor 4 Tahun 2009 tentang Mineral dan Batubara. Kewajiban inilah yang menjadi puncak permasalahannya, karena pengusaha tambang yang telah selesai melakukan seluruh kewajibannya dan kemudian hendak mengajukan hak atas tanah menurut ketentuan Pasal 137 Undang-Undang Nomor 4 Tahun 2009 tentang Mineral dan Batubara tertunda oleh karena penunjukan kawasan hutan yang tidak berujung pada suatu kepastian antara Pemerintah Pusat dan Pemerintah Daerah sehingga mengakibatkan seluruh aktivitas di kantor pertanahan tidak berjalan semestinya karena tidak diketahuinya kawasan mana yang diperbolehkan untuk diberikan Hak atas Tanah dan kawasan mana yang tidak diperbolehkan. Oleh karena proses pendaftaran tanah untuk mendapatkan Sertipikat tidak dapat dipenuhi, maka Pemegang Izin Usaha Pertambangan Operasi Produksi (IUP-OP) hanya berbekal dengan Surat Pernyataan Pelepasan Hak dari Penguasa Tanah sebagai tanda bukti penguasaannya. Surat tersebut dapat digunakan sebagai alat pembuktian walaupun tidak kuat seperti halnya Sertipikat. Selain itu juga perlindungan hukum diberikan kepada pemegang IUP-OP oleh karena izin-izin terkait lainnya untuk mendukung kegiatan operasional tambangnya sudah diterbitkan oleh instansi pemerintah yang sebelumnya telah diperoleh melalui prosedur yang benar yang telah ditetapkan dalam peraturan perundang-undangan. Hasil penelitan ini bersifat preskriptif analitis karena penulis ingin menjelaskan dan memberikan solusi atau jalan keluar bagi pemegang IUP-OP menghadapi gugatan dari pihak lain. Dan diharapkan kedepannya adanya suatu hubungan kerja yang baik antara Pemerintah Pusat dan Pemerintah Daerah dalam menetapkan suatu aturan sebelum diberlakukan demi menghindari timbulnya permasalahan-permasalahan yang dapat merugikan pihak pengusaha tambang dan Negara. ......Mining is the business fields that are in demand by investors today. However, mining has a high risk level, require large capital and using modern technology, and there is still have obligations in the form of tax state revenue that must be met to the State. And having fulfilled the obligation to the State, there is another obligation that still need to be fulfilled by completing some or all of the rights in land acquisition in the Wilayah Izin Usaha Pertambangan (WIUP) for its business activities with the holders of land rights as defined in Article 135 of Law No. 4 of 2009 on Mineral and Coal. That Obligation becomes the peak of mining problem, because mining entrepreneurs who have completed all of its obligations and then want to apply for the right to land pursuant to Article 137 of Law No. 4 of 2009 on Mineral and Coal was delayed because of the designation of forest areas do not lead to a certainty between the Central Government and Local Government, which had caused resulting in the entire activity in the land office does not run properly because of the uncertainty where the area is allowed to be given Right for the Land and which one is not allowed. Therefore, land registration processing to obtain Certificates can not be met, then holders of Izin Usaha Pertambangan Operasi Produksi (IUP-OP) with only a Statement of Waiver of Sovereign Land as proof of mastery. The letter still can be used as verification tool, although not as strong as Certificate. In addition, the legal protection given to holders of IUP-OP therefore permits related to support its mining operations has been issued by the government that previously had been obtained through the correct procedures stipulated in the legislation. The Results of this research was prescriptive analytical because the authors wanted to explain and provide a solution or a way out for the holder of IUP-OP facing a lawsuit from the other party. Future existence of a good working relationship between the Central Government and Local Government was expected in establishing a new rule before coming into effect in order to avoid the problems that could be rised and harm the mining operation and the State;Mining is the business fields that are in demand by investors today. However, mining has a high risk level, require large capital and using modern technology, and there is still have obligations in the form of tax state revenue that must be met to the State. And having fulfilled the obligation to the State, there is another obligation that still need to be fulfilled by completing some or all of the rights in land acquisition in the Wilayah Izin Usaha Pertambangan (WIUP) for its business activities with the holders of land rights as defined in Article 135 of Law No. 4 of 2009 on Mineral and Coal. That Obligation becomes the peak of mining problem, because mining entrepreneurs who have completed all of its obligations and then want to apply for the right to land pursuant to Article 137 of Law No. 4 of 2009 on Mineral and Coal was delayed because of the designation of forest areas do not lead to a certainty between the Central Government and Local Government, which had caused resulting in the entire activity in the land office does not run properly because of the uncertainty where the area is allowed to be given Right for the Land and which one is not allowed. Therefore, land registration processing to obtain Certificates can not be met, then holders of Izin Usaha Pertambangan Operasi Produksi (IUP-OP) with only a Statement of Waiver of Sovereign Land as proof of mastery. The letter still can be used as verification tool, although not as strong as Certificate. In addition, the legal protection given to holders of IUP-OP therefore permits related to support its mining operations has been issued by the government that previously had been obtained through the correct procedures stipulated in the legislation. The Results of this research was prescriptive analytical because the authors wanted to explain and provide a solution or a way out for the holder of IUP-OP facing a lawsuit from the other party. Future existence of a good working relationship between the Central Government and Local Government was expected in establishing a new rule before coming into effect in order to avoid the problems that could be rised and harm the mining operation and the State., Mining is the business fields that are in demand by investors today. However, mining has a high risk level, require large capital and using modern technology, and there is still have obligations in the form of tax state revenue that must be met to the State. And having fulfilled the obligation to the State, there is another obligation that still need to be fulfilled by completing some or all of the rights in land acquisition in the Wilayah Izin Usaha Pertambangan (WIUP) for its business activities with the holders of land rights as defined in Article 135 of Law No. 4 of 2009 on Mineral and Coal. That Obligation becomes the peak of mining problem, because mining entrepreneurs who have completed all of its obligations and then want to apply for the right to land pursuant to Article 137 of Law No. 4 of 2009 on Mineral and Coal was delayed because of the designation of forest areas do not lead to a certainty between the Central Government and Local Government, which had caused resulting in the entire activity in the land office does not run properly because of the uncertainty where the area is allowed to be given Right for the Land and which one is not allowed. Therefore, land registration processing to obtain Certificates can not be met, then holders of Izin Usaha Pertambangan Operasi Produksi (IUP-OP) with only a Statement of Waiver of Sovereign Land as proof of mastery. The letter still can be used as verification tool, although not as strong as Certificate. In addition, the legal protection given to holders of IUP-OP therefore permits related to support its mining operations has been issued by the government that previously had been obtained through the correct procedures stipulated in the legislation. The Results of this research was prescriptive analytical because the authors wanted to explain and provide a solution or a way out for the holder of IUP-OP facing a lawsuit from the other party. Future existence of a good working relationship between the Central Government and Local Government was expected in establishing a new rule before coming into effect in order to avoid the problems that could be rised and harm the mining operation and the State]
Depok: Fakultas Hukum Universitas Indonesia, 2015
T44641
UI - Tesis Membership  Universitas Indonesia Library
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Simanjuntak, May T.A.
Abstrak :
Tujuan penelitian ini adalah menganalisis hubungan antara kualitas informasi dan kualitas sistem dengan kepuasan pembayar pajak ketika menggunakan sistem efiling serta untuk meneliti kesiapan dari pihak Direktorat Jenderal Pajak (DJP), khususnya bagian sistem informasi, mengenai pelaksanaan sistem e-filing. Penelitian ini adalah penelitian dengan pendekatan kuantitatif. Model pengukuran yang digunakan adalah updated model DeLone dan McLean (2003). Hasil penelitian ini adalah kualitas sistem mempunyai pengaruh signifikan terhadap kepuasan pembayar pajak sementara kualitas informasi tidak mempunyai pengaruh signifikan. Hasil penelitian yang kedua adalah pihak DJP telah siap mengenai pelaksanaan sistem e-filing di Indonesia meskipun masih memiliki beberapa kekurangan. ......The purpose of this study is to analyze the relationship between information quality and system quality with taxpayers’ satisfaction when using the e-filing system and to know the readiness of the Directorate General of Taxation (DJP), particularly the information system, about the implementation of the e-filing system. This research is a quantitative approach. Measurement model used in this study is the updated model of DeLone and McLean (2003). First result of this study is system quality has significant impact to taxpayers’ satisfaction while information quality has not. The second result of this study is the DJP has been prepared on the implementation of the e-filing system in Indonesia, although it still has some shortcomings.
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015
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UI - Tesis Membership  Universitas Indonesia Library